2022-03-31-accounts - Susan Day Residential Home

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			Pages
Trustees'	annual report		1to 10
Independent auditor's		report to the members	11to 14
Statement	offinancial	activities	15
Statement	offinancial	position	16
Statement	ofcash flows
Notes to the financial		statements	18to 27

Reference	and adm	inistrative	details	details
Registered	charity	name	Susan Day Residential		Home
Charity registration		number	205695
Principal office			South Lodge
			Runnacleave	Road
			llfracombe
			Devon
			EX348AQ
The trustees			Mrs JDonovan
			Mr M Thomas
			Mr G Hills
			Mrs A Thomas-Stafford
			Mr P Jaggeis
			Mrs SRoles
			Mrs M Clemente			(Resigned	31 December 2021)
			Mrs E Gilliat			(Resigned	28 July 2021)
			Mrs P Cox			(Resigned	28 July 2021)
			Mrs ECooper			(Appointed	9March 2022)
Auditor			Thomas Westcott LLP
			Chartered Accountants		&Statutory	Auditors
			47 Boutport Street
			Barnstaple
			Devon
			EX31 1SQ
Bankers			Lloyds Bank pic
			109High Street
			llfracombe
			Devon
			EX349EU

	Ye	ar end	ed 31 March	2022
				2022		2021
			Unrestricted	Restricted
		Note	funds	funds	Totalfunds 6	Total funds f
Income and endowments
Donations and legacies Charitable activities Other trading activities Investment income		4 5 6 7	58,910 1,098,552 1,215	69,360	128,270 1,098,552 1,215	86,025 972,128 1,082 2,592
Other income		8	4,274		4,274
Total income			1,162,951	69,360	1,232,311	1,061,827
Expenditure Expenditure on charitable Other expenditure	activities	9,10 12	1,085,695 6,803	69,360	1,155,055 6,803	1,099,605 14,929
Total expenditure			1,092,498	69,360	1,161,858	1,114,534
Net income/(expenditure) movement in funds	and net		70,453		70,453	(52,707)
Reconciliation offunds
Total funds brought fonvard			664,736		664,736	717,443
Total funds carried forward			735,189		735,189	664,736

		Note	2022		2021 f
Fixed assets
Tangible fixed assets				387,183	392,353
Current assets
Stocks		17	2,611		1,892
Debtors		18	25,655		6,449
Cash at bank and in	hand		339,783		294,757
			368,049		303,098
Creditors: amounts	falling due within one year	19	20,043		30,715
Net current assets				348,006	272,383
Total assets less current liabilities				735,189	664,736
Net assets				735,189	664,736
Funds ofthe charity
Unrestricted funds				735,189	664,736
Total charity funds		22		735,189	664,736

	Year en	ded 31 March 2022
			2022	2021
			6
Cash flows from operating Net income/(expenditure)	activities		70,453	(52,707)
Adjustments for: Depreciation oftangible fixed assets Government grant income Other interest receivable and similar income			5,170 (74,768) (1,215)	6,704 (85,534) (2,592)
Accrued expenses/(income)			1,471	(709)
Changes in: Stocks			(719)	702
Trade and other debtors			(19,206)	4,719
Trade and other creditom			(12,143)	16,589
Cash generated from operations			(30,957)	(112,828)
Interest received			1,215	2,592
Net cash used in operating	activities		(29,742)	(110,236)
Cash flows from financing Government grant income	activities		74,768	85,534
Net cash from financing activities			74,768	85,534
Net increasei(decrease) in cash and cash Cash and cash equivalents at beginning		equivalents ofyear	45,026 294,757	(24,702) 319,459
Cash and cash equivalents	at end ofyear		339,783	294,757

4.	Donations	a	nd legacies (conrrnuedj
					Unrestricted	Restricted	Total Funds
					Funds f	Funds	2021 f
	Donations
	Donations	—general			491		491
	Legacies
	Legacies
	Grants
	Government		grant income —Covid 19		10,734	74,800	85,534
					11,225	74,800	86,025
5.	Charitable	activities
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds f	2022 f	Funds f	2021 f
	Residents'	fees - general		1,091,749	1,091,749	957,199	957,199
	Bursary fees			6,803	8,803	14,929	14,929
				1,098,552	1,098,552	972,128	972,128
6.	Other trading		activities
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds f	2022 f	Funds	2021 f.
	Fundraising	events - amenities				1,082	1,082
7.	Investment	income
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds f	2022 f	Funds f	2021 f
	UK bank deposit account interest			1,215	1,215	2,592	2,592
8.	Other income
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds f	2022 f	Funds	2021
	Other income			4,274	4,274

Expendi	t	ure on charitable activiti	es by fund type
			Unrestricted	Restricted	TotalFunds
			Funds	Funds f	2022
General fund Amenities fund			1,068,994 1,668	69,360	1,138,354 1,668
Support	costs		15,033		15,033
			1,085,695	69,360	1,155,055
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021 f
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

Expenditu	activities by activity type
	Activities
	undertaken		Total funds	Total fund
	directly Support costs 6 6		2022 6	2021 6
General fund Amenities fund	1,138,354 1,668	15,033	1,153,387 1,668	1,098,324 1,281
	1,140,022	15,033	1,155,055	1,099,605

Analysis of
		Unrestricted
		funds	Total 2022	Total 2021
Printing, postage, stationery Accountancy fees Audit fees Consultancy charges Bank charges	and adverts	1,484 4,563 1,600 7,366 20	1,484 4,563 1,600 7,366 20	3,653 4,795 1,600 7,930 50
		15,033	15,033	18,028

Other e	xpenditure
		Unrestricted	Total	Funds	Unrestricted	Total	Funds
		Funds		2022 f	Funds f		2021
Bursary	costs	6,803		6,803	14,929		14,929

2022	2021
K
5,170	6,704

Staffcos	ts
The total	staff costs and	employee	benefits for the reporting	period are analysed as	follows:
				2022 6	2021 f
Wages and salaries				779,839	742,174
Social security costs				50,603	47,238
Employer	contributions	to pension	plans	12,529	13,282
				842,971	802,694

of full-ti	me equiv	alent	employees during the year is ana	lysed as follows:
				2022	2021
				No.	No.
Carers,	catering	and	administrafion	47	46

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 f	Total
Cost
At 1 April 2021 and 31 March 2022	517,002	255,038	772,040
Depreciation
At 1 April 2021	124,649	255,038	379,687
Charge for the year	5,170		5,170
At 31 March 2022	129,819	255,038	384,857
Carrying amount
At 31 March 2022	387,183		387,183
At 31 March 2021	392,353		392,353

Government	grants	grants
The amounts	recognised in the iinancial statements		for government	grants are as follows: 2022	2021
				6
Recognised Government	in income from donations grants income	and legacies:		74,768	85,534

Unrestric	ted	funds
							At
				At			31 March
			1	April2021 f	income	Expenditure E	2022 6
General	Fund			108,041	1,161,845	(1,086,286)	183,600
Amenities Property	fund reserve			14,342 392,353	1,106	(1,042) (5,170)	14,406 387,183
Contingency		fund		150,000			150,000
				664,736	1,162,951	(1,092,498)	735,189
							At
				At			31 March
			1	April 2020 f	Income	Expendituref	2021
General	Fund			154,757	986,949	(1,033,665)	108,041
Amenities	fund			15,163	78	(899)	14,342
Property	reserve			397,523		(5,170)	392,353
Contingency		fund		150,000			150,000
				717,443	987,027	(1,039,734)	664,736

									At
					At			31	March
			1	April	2021 f	Income	Expenditure		2022 8
Government	grant	income				69,360	(69,360)
									At
					At			31	March
			1	April	2020 f	Income	Expenditure 5		2021 E
Government	grant	income				74,800	(74,800)

23.	Analysis	ofnet as	se	ts between funds
							Unrestricted	TotalFunds
							Funds	2022
	Tangible Current	fixed assets assets					387,183 368,049	387,183 368,049
	Creditors	less than	1	year			(20,043)	(20,043)
	Net assets						735,189	735,189
							Unrestricted	Total Funds
							Funds	2021
	Tangible fixed assets Current assets Creditors less than 1			year			392,353 303,098 (30,715)	392,353 303,098 (30,715)
	Net assets						664,736	664,736
24.	Analysis ofchanges			in net debt
								At
					At	1 Apr 2021	Cash flows	31 Mar 2022
	Cash at	bank and	in	hand		294,757	45,026	339,783
25.	Related	parties

	2022	2021
	6	F
Income and endowments
Donations and legacies
Donations - general	1,386	491
Legacies	52,116
Government grant income —Covid 19	74,768	85,534
	128,270	86,025
Charitable activities
Residents fees - general	1,091,749	957,199
Bursary fees	6,803	14,929
	1,098,882	972,128
Other trading activities
Fundraising events - amenities		1,082
Investment income
UK bank deposit account interest	1,218	2,592
Other income
Other income	4,274
Total income	1,232,311	1,061,827

		20221	2021
Expenditure on charitable	activities
General tun d
Activities undertaken directly Staff costs		779,839	742,174
Employers NIC Employers pension Rates, water and insurance Light, heat and telephone Repairs, maintenance and Agency costs Transport, trip and gifts General expenses Depreciation for the year Provisions	gardening	50,603 12,529 22,570 40,649 128,237 618 2,081 318 5,170 60,784	47,238 13,282 21,497 26,492 120,253 1,040 1,643 1,173 6,704 56,173
Cleaning Registration fees and subscriptions		24,783 10,173	32,878 9,749
		1,138,354	1,080,296
Support costs Printing, postage, stationery Accountancy fees Consultancy fees Audit fees	and adverts	1,484 4,563 7,366 1,600	3,653 4,795 7,930 1,600
Bank charges		20	50
		15,033	18,028
Amenities fund
Activiifes undertaken directly Repairs 8 maintenance Transport, trips and gifts General expenses		233 1,250 185	700 581
		1,668	1,281
Expenditure on charitable	activities	1,155,055	1,099,605