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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|
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|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|||||
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||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|
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|||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|
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||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|
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|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|||
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|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|
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|Expenditu|re
on charitable|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|
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|Analysis of|support costs|||||
|---|---|---|---|---|---|
||||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|
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|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|
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|2022|2021|
|---|---|
|K||
|5,170|6,704|
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|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|
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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
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|
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|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|
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|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)|||
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|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|||||||
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||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|
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|||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|