2021-03-31-accounts - St Andrew's House

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	Page	Page
Reference and Administrative Details
Report ofthe Trustees	2	to	5
Report ofthe Independent Auditors	6	to	9
Statement of Financial Activities		10
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement		13
Notes to the Financial Statements	14	to	26
Detailed Statement ofFinancial Activities	27	to	28

TRUSTEES	KLHolmes
	RPerry
	RFKemble
	JV Wilkins
	RDrew
	M A Dunwoody
	DW Mills
PRINCIPAL ADDRESS	19StAndrews		Road
	Earlsdon
	Coventry
	CV5 6FP
REGISTERED CHARITY	214293
NUMBER
AUDITORS	Leigh Christou		Ltd
	Chartered Certified Accountants			and
	Statutory Auditor
	Leofric House
	Binley Road
	Coventry
	CV3 1JN
BANKERS	Natwest Bank
	Birmingham	City Centre
	1 StPhilips Place
	Birmingham
	B32PP

					31.3.21	31.3.20
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies			167,468	77,902	245470	57,482
Charitable activities
Residents fees			821/92		821/92	1,079,558
Recharge expenses			5,179		5,179	10,647
Other trading activities Investment income			24,530		24,530	517 23,540
Total			1,018,469	77,902	1,096471	1,171,744
EXPENDITURE ON
Charitable activities
Charitable Expenditure			1,032@81	72,563	1,104,944	1,085,983
Other		11	712,998		712,998
Total			1,745479	72,563	1,817,942	1,085,983
NET INCOMEI(EXPENDITURE)			(726,910)	5/39	(721,571)	85,761
Transfers between funds		22	5,339	(5,339)
Net movement in funds			(721,571)		(721471)	85,761
RECONCILIATION	OF FUNDS
Total funds brought	forward		2,515,124		2 %15,124	2,429,363
TOTAL FUNDS CARRIED FORWARD			1,793,553		1,793,553	2,515,124

				Balance	Balance	Sheet
				31	March 21121
										31.3.21		31.3.20
				Notes						f.
FIXEDASSETS
Tangible assets										1,766n735		2,51'2.411
CURRENT ASSETS
Debtors				l7						135,708		134,032
Cash at bank and in hand										437e518		430,566
										573+26		564.59$
CREDITORS
Amounts falling due within one year										(124,074)		(102,6581
NET CURRENT	ASSETS									449,152		461,940
TOTAL ASSETS		LESSCURRENT
I.IABILITIES										2n215,887		2,974,351
CREDITORS
Amounts falling due atter more than one year				19						(422„3343		(459,227)
NET ASSETS										1,793,553		2,515,124
FUNDS
'-lnrestricted funds										1,793f553		2,515e124
TOTAL FlyNDS										1,793+53		2,515r124
The, financial	statements were		approved	by	the	Board	of	Trustees	and	authorised	for	issue on
O .i 1rh I..X ""..y		.1...........end were	ridded on	ireheheifhy:

				StAndrew's House
				Cash Flow Statement
			for the	Year Ended 31March	2021
					319.21	31.3.20
			Notes
Cash flows from operating		activities
Cash generated from operations Finance costs paid					109,201 (13,985)	164,356 (18,967)
Net cash provided by operating activities					95,216	145,389
Cash flows from investing		acthdties
Purchase oftangible fixed assets					(51,576)	(38,249)
Interest received					205	901
Net cash used in investing	activities				(51/71)	(37,348)
Cash flows from financing		activities
Loan repayments in year					(36,893)	(41,237)
Net cash used in financing		activities			(36,893)	(41,237)
Change in cash and cash the reporting period		equivalents	in		6,952	66,804
Cash and cash equivalents		at the
beginning ofthe reporting		period			430,566	363,762
Cash and cash equivalents		at the end	of
the reporting period					437,518	430,566

OPERATING ACTIVI	TIES
				31.3.21	31.3.20
Net (expenditure)/income for the reporting Statement ofFinancial Activities)		period (as per the		(721,571)	85,761
Adjustments for: Depreciation charges Loss on disposal offixed Interest received	assets			83,310 944 (205)	76,918 904 (901)
Finance costs				13,985	18,967
Impairment loss on tangible fixed assets Increase in debtors				712,998 (1,676)	(6,614)
Increase/(decrease) in creditors				21,416	(10,679)
Net cash provided by operations				109,201	164,356
ANALYSIS OF CHANGES IN NET DEBT
			At 1.4.20	Cash flow	At31.3.21
Net cash
Cash at bank and in hand			430,566	6,952	437,518
			430,566	6,952	437,518
Debt
Debts falling due within Debts falling due after 1	l year year		(38,718) (459,227)	36,893	(38,718) (422434)
			(497,945)	36,893	(461,052)
Total			(67@79)	43,845	(23,534)

DONATI	ONS AND LE	GACIES
				31.3.21	31.3.20
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
Donations		14,491	1,709	16/00	33,482
Legacies		142,943		142,943	24,000
Grants			76,193	76,]93
Furlough	claims	10,034		10,034
		167,468	77,902	245@70	57,482
Grants received, included		in the above, are as follows:
				31.3.21	31.3.20
Other grants				76,193

				319.21	31.3.20
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
Fundraising	events				517

	for the Year En	for the Year En	for the Year En	ded 31March	2021
6.	INVESTMENT INCOME
						31.3.21	31.3.20
				Unrestricted	Restricted	Total	Total
				filnds	funds	funds	funds
	Rents received			24+25		24/25	22,639
	Deposit account		interest	205		205	901
				24,530		24,530	23,540
7.	INCOME	FROM CHARITABLE ACTIVITIES
						31.3.21	31.3.70
				Residents	Recharge	Total	Total
				fees	expenses	activities	activities
	Residential	care	provision	821,292	5,179	826,471	1,090,205
S.	CHARITABLE ACTIVITIES COSTS
					Direct	Support
					Costs (see	costs (see
					note 9)	note 10)	Totals
	Charitable	Expenditure			1,085,127	19,817	1,104,944
9.	DIRECT	COSTSOFCHARITABLE ACTIVITIES
						31.3.21	31.3.20
	Staff costs					729,819	704,160
	Rates and	water				6,928	4,352
	Light and	heat				29,515	32,779
	Telephone					5,450	5,222
	Postage and stationery					2,452	2,971
	Advertising					2,502	1,838
	Sundries					26,916	19,241
	Laundry and cleaning					28/82	25,684
	Refurbishment					85,464	75,622
	Household	and garden				2,686	2,970
	Stafftraining					4,052	2,541
	Activity costs					1,269	6,567
	Insurance					7,873	7,764
	Food					49,403	63,473
	Bad debts					4,177
	Depreciation					83/10	76,918
	Loss on sale ofassets					944	904
	Interest payable		and similar charges			13,985	18,967
						1,085,127	1,051,973

				Governance
			Management	costs	Totals
Charitable	Expenditure		10,831	8,986	19,817
Support costs, included		in the above, are as follows:
				31.3.21	31.3.20
				Charitable	Total
				Expenditure	activities
Wages				10,831	16,032
Auditors'	remuneration			4,620	2,880
Legal and	professional			4@66	15,098
				19,817	34,010

AUDITORS' REMUNERATION	AUDITORS' REMUNERATION
			31.3.21	31.3.20
Fees payable to the charity's	auditors for the audit ofthe charity's	financial
statements			4,620	2,880

		313.21	31.3.20
Wages	and salaries	692/37	677.,143
Social	security costs	37,545	32,696
Other	pension costs	10,868	10,353
		740,650	720,]92

14.	STAFF COSTS - continued	STAFF COSTS - continued	STAFF COSTS - continued
	The average monthly number ofemployees			during the year v'as as follows:
					31.3.21	31.3.20
	Administrative staff				3	3
	Care staff				37	37
					40	40
	No employees received	emoluments	in excess ofK60,000.
15.	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
				1Jnrestricted	Restricted	Total
				funds	funds	funds
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies			36,482	21,000	57,482
	Charitable activities
	Residents fees			1,079,558		1,079,558
	Recharge expenses			]0,647		10,647
	Other trading activities			517		517
	Investment income			23,540		23,540
	Total			1,150,744	21,000	1,171,744
	EXPENDITURE ON
	Charitable activities
	Charitable Expenditure			1,081,783	4,200	1,085,983
	NET INCOME			68,961	16,800	85,761
	Transfers between funds			18,800	(18,800)
	Net movement in funds			87,761	(2,000)	85,761
	RECONCILIATION	OF FUNDS
	Total funds brought forward			2,427,363	2,000	2,429,363
	TOTAL FUNDS CARRIED FORWARD			2,515,124		2,515,124

			Improvements	Fixtures
		Freehold	to	and
		property	property	fittings	Totals
COST
At 1 April	2020	2,717,173		259,000	2,976,173
Additions		2,890	17/07	31,479	51,576
Disposals				(6,178)	(6,178)
At 31 March 2021		2,720,063	17/07	284@01	3,021,571
DEPRECIATION
At 1 April	2020	302,663		161,099	463,762
Charge for	year	54,402	2,658	26/50	83@10
Eliminated	on disposal			(5/34)	(5+34)
Impairments		712,998			712,998
At 31March 2021		1,070,063	2,658	182,115	1,254,836
NET BOOK VALUE
At 31March 2021		1,650,000	14,549	102,186	1,766,735
At 31 March 2020		2,414,510		97,901	2,512,4l 1

18.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.3.21	31.3.20
	Bank loans and overdrafts (see note 20)	38,718	38,718
	Trade creditors	45/73	36,130
	Social security and other taxes	9/49	4,349
	Other creditors	10,721	1,724
	Accruals and deferred income	20,013	21,737
		124,074	102,658
19.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		313.21	31.3.20
	Bank loans (see note 20)	422/34	459,227
20.	LOANS
	An analysis ofthe maturity ofloans is given below:
		31.3.21	31.3.20
	Amounts falling due within one year on demand:
	Bank loans	38,718	38,718
	Amounts falling between one and two years:
	Bank loans - 1-2years	38,718	38,718
	Amounts falling due between two and five years:
	Bank loans - 2-5 years	123,152	123,l52
	Amounts falling due in more than five years:
	Repayable by instalments:
	Bank loans more 5yr by instal	260,464	297,357

ANAL	YSIS OF NET ASSETSB	ETWEEN FUNDS
				31.3.21	31.3.20
		Unrestricted	Restricted	To&	Total
		funds	funds	funds	funds
				f,
Fixed assets		1,766,735		1,766,735	2,512,411
Current	assets	564,721	8,505	573/26	564,598
Current	liabilities	(115,569)	(8,505)	(124,074)	(102,658)
Long term liabilities		(422434)		(422/34)	(459,227)
		1,793,553		1,793,553	2,515,124

MOVEMKNT	IN FUNDS
			Net	Transfers
			movement	between	At
		At 1.4.20	in funds	funds	31.3.21
Unrestricted	funds
General fund		2495,124	(726,910)	5/39	1,673,553
Designated funds		120,000			120,000
		2,515,124	(726,910)	5@39	1,793,553
Restricted funds
Coven' City	Council - Infection
Prevention and Control Grant			4@80	(4/80)
New Laptop Purchase			959	(959)
			5,339	(5@39)
TOTAL FUNDS		2 %15,124	(721,571)		1,793,553
Net movement	in funds, included	in the above are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted	fuuds
General fund			1,018,469	(1,745/79)	(726,910)
Restricted funds
Coventry City	Council - Infection
Prevention and Control Grant			'76,193	(71,813)	4+80
New Laptop Purchase			959		959
Lounge Clean			590	(590)
Christmas			160	(160)
			77,902	(72,563)	5/39
TOTAL FUNDS			1,096,371	(1,817,942)	(721,571)

				Net	Transfers
				movement	between	At
			At 1.4.19	in funds	funds	31.3.20
Unrestricted		funds
General	fund		2,307,363	68,961	18,80Q	2,.395,124
Designated		funds	120,000			120,00Q
			2,427,363	68,961	18,800	2,515,124
Restricted funds
Kitchen	equipment		2,000		(2,000)
New lift				16,800	(16,800)
			2,000	16,800	(18,800)
TOTAL	FUNDS		2,429,363	85,761		2,515,124

					Incoming	Resources	Movement
					resources	expended	in funds
Unrestricted funds
General fund					],150,744	(1,081,783)	68,961
Restricted	funds
New lift					21,000	(4,200)	16,800
TOTAL FUNDS					1,171,744	(1,085,983 )	85,761
A current	year 12months	and prior year 12months	combined	position is as follov s:
					Net	Transfers
					movement	between	At
			At 1.4.19		in funds	funds	31.3.21
Unrestricted funds
General fund			2,307.363		(657,949)	24,139	1,673,553
Designated	funds		120,000				]20,000
			2,427,363		(657,949)	24,139	1,793,553
Restricted	funds
Kitchen equipment			2,000			(2,000)
New lift					16,800	(]6,800)
Coventry	City Council -	Infection
Prevention	and Control Grant				4,380	(4,380)
New Laptop Purchase					959	(959)
			2,000		22,139	(24,]39)
TOTAL FUNDS			2,429,363		(635,810)		1,793,553

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	funds
General fund		2,169,213	(2,827,162)	(657,949)
Restricted funds
New liA		21,000	(4,200)	16,800
Coventry City	Council - Infection
Prevention and Control Grant		76,193	(71,813)	4,380
New Laptop Purchase		959		959
Lounge Clean		590	(590)
Christmas		160	(160)
		98,902	(76,763)	22,139
TOTAL FUNDS		2,268,115	(2,903,925)	(635,810)
Designated funds

The remun	eration ofkey management personnel is as fo	llows:
		2021	2020
Aggregate	compensation	94,181	74&326

			StAndrew's House
			Detailed Statement ofFinancial Activities
			for the Year Ended 31March 2021
				31.3.21	31.3.20
INCOME AND		ENDOWMENTS
Donations and	legacies
Donations				16+00	33,482
Legacies				142,943	24,000
Grants				76,193
Furlough claims				10,034
				245370	57,482
Other trading	activities
Fundraising events					517
Investment income
Rents received				24/25	22,639
Deposit account		interest		205	901
				24,530	23,540
Charitable activities
Residential care provision				826,471	1,090,205
Total incoming		resources		1,096+71	1,171,744
EXPENDITURE
Charitable activities
Wages				681,406	66],111
Social security				37,545	32,696
Pensions				10,868	10,353
Rates and water				6,928	4,352
Light and heat				29,515	32,779
Telephone				5,450	5,222
Postage and stationery				2,452	2,971
Advertising				2,502	1,838
Sundries				26,916	19,241
Laundry and cleaning				28+82	25,684
Refurbishment				85,464	75,622
Household and	garden			2,686	2,970
Stafftraining				4,052	2,541
Activity costs				1+69	6,567
Insurance				7,873	7,764
Food				49,403	63,473
Bad debts				4,177
Freehold property				54,402	54,343
Improvements	to	property		2,658
Fixtures and fittings				26/50	22,575
Loss on sale oftangible fixed assets				944	904
Carried forward				1,071,142	1,033,006

	StAndrew's House
	Detailed Statement ofFinancial Activities
	for the Year Ended 31March 2021
		31.3.21	31.3.20
Charitable activities
Brought forward		1,071,142	1,033„006
Bank charges and interest		13,985	18,967
		1,085,127	1,051,973
Other
Exceptional items		712,998
Support costs
Management
Wages		10,831	16,032
Governance costs
Auditors' remuneration		4,620	2,880
Legal and professional		4/66	15,098
		8,986	17,978
Total resources expended		1,817,942	1,085,983
Net (expenditure)/income		(721471)	85,761