2023-03-31-accounts

			Pages
Trustees'	annual report		1to9
Independent auditor's		report to the members	10to 13
Statement	of financial	activities	14
Statement	of financial	position	15
Statement	of cash flows		16
Notes to the financial		statements	17to 27

Reference	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
				EX34 BAQ
The trustees				J Donovan
				M G Thomas
				G A Hills
				A Thomas-Stafford
				P Jaggers S D Roles
				E A Cooper
Auditor				Westcotts (SW) LLP
				Chartered Accountants		8 Statutory	Auditors
				47 Boutport	Street
				Barnstaple
				Devon
				EX31 1SQ
Bankers				Lloyds Sank	pic
				109High Street
				llfracornbe
				Devon
				EX349EU

	Low	Likelihood		Low Likelihood
	Low	Severity of Impact		High Severity of
				Impact
111:	High	Likelihood	IV:	High Likelihood
	Low	Severity of Impact		High Severity of
				Impact

		Y	ear end	ed 31 March	2023
					2023		2022
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note	2	2
Income and endowments
Donations and legacies Charitable activities Investment income			4 5 6	4,053 1,145,026 1,279	1,850	5,903 1,145,026 1,279	128,270 1,098,552 1,215
Other income			7	2 040		2,040	4,274
Total income				1,152,398	1,850	1,154,248	1,232,311
Expenditure Expenditure on charitable Other expenditure	activities		8,9 11	1,150,511 945	1,811	1,152,322 945	1,155,055 6,803
Total expenditure				1,151,456	1,811	1,153,267	1,161,858
Net Income and net movement		In	funds	942	39	981	70,453
Reconciliation offunds
Total funds brought forward				735,189		735,189	664,736
Total funds carried forward				736,131	39	736,170	735,189

						2023		2022
					Note	6		8
Fixed assets
Tangible fixed assets					15		382,013	387,183
Current assets
Stocks					16	2,535		2,611
Debtors					17	20,780		25,655
Cash at bank	and	in hand				361,733		339,783
						385,048		368,049
Creditors: amounts			falling	due within one year	18	30,891		20,043
Net current	assets						354,157	348,006
Total assets	less	current		liabilities			736,170	735,189
Net assets							736,170	735,189
Funds ofthe charity Restricted funds Unrestricted funds							39 736,131	735,189
Total charity	funds				21		736,170	735,189

		Year en	ded 31 March 20	23
				2023	2022
				8
Cash flows from operating Net income	activities			981	70,453
Adjustments for: Depreciation of tangible fixed Government grant income Other interest receivable and	assets similar income			5,170 (1,279)	5,170 (74,768) (1,215)
Accrued expenses				5,391	1,471
Changesin: Stocks				76	(719)
Trade and other debtors				4,875	(19,205)
Trade and other creditors				5,457	(12, 1 43)
Cash generated from operations				20,671	(30,957)
Interest received				1,279	1,215
Net cash fromi(used in) operating		activities		21,950	(29,742)
Cash flows from financing Government grant income	activities				74,768
Net cash from financing activities					74,768
Net increase in cash and cash Cash and cash equivalents at		equivalents beginning	ofyear	21,950 33$,783	45,026 294,757
Cash and cash equivalents	at	end of year		361,733	339,783

4.	Donations	and legacies	fcorvrnuvv)
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2022
							I'.
	Donations
	Donations	- general			1,386		l,386
	Legacies Legacies				52,116		52,116
	Grants
	Government	grant income	- Govid		5,408	69,360	74,768
					58,910	69,360	128,270
5.	Charitable	activities
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2023	Funds	2022
				2	2
	Residents fees - general Bursary fees			1,144,081 945	1,144,081 '945	1,091,749 6,803	1,091,749 6,803
				1,145,026	1,145,026	1,098,552	1,098,552
6.	Investment	income
				Unrestricted	Total Funds	Unrestdicted	Total Funds
				Funds	2023	Funds	2022
				2	2	2
	UK bank deposit account		interest	1,279	1,279	1,215	1,215
7.	Other Income
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2023	Funds	2022
					2
	Other income			2,040	2,040	4,274	4,274

Expenditu	re on charitable activiti	es by fund type
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
		2		2
General fund		1,127,749	1,811	1,129,560
Amenities	fund	4,160		4,160
Support costs		18,602		18,602
		1,150,511	1,811	1,152,322
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
				5
General fund		1,068,994	69,360	1,138,354
Amenities	fund	1,668		1,668
Support costs		15,033		15,033
		1,085,695	69,360	1,155,055

				Activities
				undertaken		Total funds	Total fund
				directly	Support costs	2023		2022
				6	6	6
General fund				1,129,560	18,602	1,148,162	1,153,387
Amenities	fund			4,160		4,160		1,668
				1,133,720	18,602	1,152,322	l,155,055
Analysis	of support costs
					Charitable
					activities	Total 2023	Total 2022
						2		6
Printing, postage, stationary Accountancy fees Audit fees			and adverts		2,355 5,664 1,690	2,355 5,664 1,690		1,484 4,563 1,600
Consultancy Bank charges		charges			8,768 125	8,768 125		7,366 20
					18,602	18,602		15,033

Other e	xpenditure
		Unrestricted	Total	Funds	Unrestricted	Total	Funds
		Funds		2023	Funds		2022
				2
Bursary	costs	945		945	6,803		6,803

16.	Stocks			Year en	ded 31 March 2023
						2023	2022
						2
	Raw materials		and consumables			2,535	2,611
17.	Debtors
						2023	2022
						2
	Trade debtors					12,732	16,281
	Prepayments	and accrued income				8,048	9,374
						20,780	25,655
18.	Creditors: amounts			falling due within	one year
						2023	2022
						2
	Trade creditors					17,136	11,657
	Accruals and	deferred		income		13,755	8,364
	Social security		and other taxes				22
						30,891	20,043
19.	Pensions and		other	post retirement	benefits

The amounts	recognised in the financial statements	recognised in the financial statements	for government	grants are as follows:
				2023	2022
				2	2
Recognised	in income from donations	and legacies:
Government	grants income				74,768

				At			At 31 March
			1	April 2022	Income	Expenditure	2023
					2		2
General	Fund			183,600	1,148,677	(1,139,717)	192,560
Amenities	fund			14,406	3,721	(6,569)	11,558
Property reserve Contingency fund				387,183 150,000		(5,170)	382,013 150,000
				735,189	1,152,398	(1,151,456)	736,131
				At			At 31 March
			1	April 2021	Income	Expenditure	2022
				2	2
General	Fund			108,041	1,161,845	(1,086,286)	183,600
Amenities	fund			14,342	1,106	(1,042)	14,406
Property reserve Contingency fund				392,353 150,000		(5,170)	387,183 150,000
				664,736	1,162,951	(1,092,498)	735,189

Restricted	funds
					At			At	31	March
			1	April	2022	Income	Expenditure			2023
					6					2
Defibrillator	fund					1,850	(1,811)			39
					At			At	31	March
			1	April	2021 2	Income 2	Expenditure			2022 6
Government	grant	income				69,360	(69,360)

Analysis of net as	sets between funds
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
		6		6
Tangible fixed assets Current assets		382,013 383,198	1,850	382,013 385,048
Creditors less than	1 year	(29,080)	(1,811)	(30,891)
Net assets		736,131	39	736,170
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
		6
Tangible fixed assets Current assets		387,183 368,049		387,183 368,049
Creditors less than	1 year	(20,043)		(20,043)
Net assets		735,189		735,189

Analy	sis	cfc	han	ges	in net debt
										At
						At	1	Apr 2022	Cash flows	31 llllar	2023
									2		2
Cash	at	bank	and	in	hand			339,783	21,950	561,733

		2023	2022
		2
Income and endowments
Donations and legacies Donations - general Legacies Government grant income	- Covid	5,903	1,386 52,116 74,768
		5,903	128,270
Charitable activities
Residents fees —general Bursary fees		1,144,081 945	1,091,749 6,803
		1,145,026	1,098,552
Investment income
Uk bank deposit account	interest	1,279	1,215
Other income
Other income		2,040	4,274
Total income		1,154,248	1,232,311

		2023	2022
		f
Expenditure on charitable	activities
General fund
Activities undertaken directly Staff costs		789,238	779,839
Employers NIC Employers pension Rates, water and insurance Light, heat and telephone Repairs and maintenance Agency costs Transport, trip and gifts Storage Depreciation for the year Provisions		50,184 15,329 22,885 35,853 94,948 4,195 671 5,170 74,795	50,603 12,529 22,570 40,649 128,237 618 2,081 318 5,170 60,784
Cleaning Registration fees and subscriptions		21,782 14,510	24,783 10,173
		1,129,560	1,138,354
Support costs Printing, postage, stationery Accountancy fees Consultancy fees Audit fees	and adverts	2,355 5,664 8,768 1,690	1,484 4,563 7,366 1,600
Bank charges		125	20
		18,602	15,033
Amenities fund
Activities undertaken directly Gardening Transport, trips and gifts General expenses		2,357 1,200 603	233 1,250 185
		4,160	1,668
Expenditure on charitable	activities	1,152,322	1,155,055