2022-03-31-accounts - St Andrew's House

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		Page
Reference and Administrative Details
Report ofthe Trustees	2	to	5
Report ofthe Independent Auditors	6	to	8
Statement ofFinancial Activities
Balance Sheet		10
Cash Flow Statement
Notes to the Cash Flow Statement		12
Notes to the Financial Statements	13	to	26
Detailed Statement ofFinancial Activities	27	to	28

TRUSTEES	KLHolmes
	RPerry
	RFKemble
	JV Wilkins
	M A Dunwoody
	D W 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 St Philips	Place
	Birmingham
	B32PP

						31.3.22	31.3.21
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes
INCOME AND ENDOWMENTS		FROM
Donations and legacies				11,825	73,710	85,535	245,370
Charitable activities
Residents fees				898,204		898,204	821,292
Recharge expenses				10,746		10,746	5,179
Investment income				22,239		22,239	24,530
Total				943,014	73,710	1,016,724	1,096,371
EXPENDITURE ON
Charitable activities
Charitable Expenditure				1,098,331	44,669	1,143,000	1,104,944
Other			10	(19,832)		(19,832)	712,998
Total				1,078,499	44,669	1,123,168	1,817,942
NET INCOME/(EXPENDITURE)				(135,485)	29,041	(106,444)	(721,571)
Transfers between funds			2]	5,841	(5,841)
Net movement in funds				(129,644)	23,200	(106,444)	(721,571)
RECONCILIATION	OF FUNDS
Total funds brought forward				1,793,553		1,793,553	2,515,124
TOTAL FUNDS CARRIED FORWARD				1,663,909	23,200	1,687,109	1,793,553

				for the Year Ended	31March 2022
					31.3.22	31.3.21
				Notes
Cash flows from operating		activities
Cash generated from operations					(105,941)	109,201
Finance costs paid					(13,350)	(13,985)
Net cash (used in)/provided		by operating		activities	(119,291)	95,216
Cash flows from investing		activities
Purchase oftangible fixed	assets				(17,021)	(51,576)
Interest received					40	205
Net cash used in investing	activities				(16,981)	(51,371)
Cash flows from financing		activities
Loan repayments in year					(45,329)	(36,893)
Net cash used in financing	activities				(45,329)	(36,893)
Change in cash and cash equivalents			in
the reporting period					(181,601)	6,952
Cash and cash equivalents		at the
beginning ofthe reporting		period			437,518	430,566
Cash and cash equivalents		at the end	of
the reporting period					255,917	437,518

RECONCILIATION OF ACTIVITIES	NET E	XPENDITURE TO NET CASH FLOW	FROM OPERATIN	G
			31.3.22	31.3.21
Net expenditure for the reporting		period (as per the Statement of
Financial Activities)			(106,444)	(721,571)
Adjustments for:
Depreciation charges			80,344	83,310
Loss on disposal offixed assets			2,166	944
Interest received			(40)	(205)
Finance costs			13,350	13,985
Impairment loss on tangible	fixed assets			712,998
Increase in debtors			(77,822)	(1,676)
(Decrease)/increase in creditors			(17,495)	21,416
Net cash (used in)/provided	by operations		(105,941)	109,201

ANALYSIS OF CHAN	GES IN NET DEBT
		At 1.4.21	Cash flow	At31.3.22
Net cash
Cash at bank and in hand		437,518	(181,601)	255,917
		437,518	(181,601)	255,917
Debt
Debts falling due within	I year	(38,718)		(38,718)
Debts falling due after I	year	(422,334)	45,329	(377,005)
		(461,052)	45,329	(415,723)
Total		(23,534)	(136,272)	(159,806)

DONATI	ONS AND LE	GACIES
				31.3.22	31.3.21
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
Donations		11„825	26,234	38,059	16,200
Legacies					142,943
Grant'			47,476	47,476	76,193
Furlough	claims				10,034
		11,825	73,710	85,535	245,370
Grants received, included		in the above, are as follows:
				31.3.22	31.3.21
Other grants				47,476	76,193

INVESTMENT INCOME
			31.3.22	31.3.21
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
Rents received	22,199		22,199	24,325
Deposit account interest	40		40	205
	22,239		22,239	24,530

						31.3.22	31.3.21
				Residents	Recharge	Total	Total
				fees	expenses	activities	activities
	Residential		care provision	898,204	10,746	908,950	826,471
7.	CHARITABLE ACTIVITIES COSTS
					Direct	Support
					Costs (see	costs (see
					note 8)	note 9)	Totals
	Charitable	Expenditure			1,131,117	11,883	1,143,000
8.	DIRECT	COSTS OF CHARITABLE ACTIVITIES
						31.3.22	31.3.21
	Staffcosts					791,774	729,819
	Rates and	water				3,478	6,928
	Light and	heat				28,613	29,515
	Telephone					5,202	5,450
	Postage and		stationery			2,413	2,452
	Advertising					5,333	2,502
	Sundries					20,294	26,916
	Laundry and		cleaning			23,018	28,382
	Refurbishment					83,642	85,464
	Household	and garden				3,501	2,686
	Stafftraining					4,055	4,052
	Activity costs					3,536	1,269
	Insurance					11,024	7,873
	Food					49,374	49,403
	Bad debts						4,177
	Depreciation					80,344	83,310
	Loss on sale		ofassets			2,166	944
	Interest payable and similar charges					13,350	13,985
						1,131,117	1,085,127

				Governance
			Management	costs	Totals
Charitable	Expenditure		6,307	5,576	11,883
Support costs, included		in the above, are as follows:
				31.3.22	31.3.21
				Charitable	Total
				Expenditure	activities
Wages				6,307	10,831
Auditors'	remuneration			4,200	4,620
Legal and	professional			1,376	4,366
				11,883	19,817

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AUDITORS' REMUNERATION
			31.3.22	31.3.21
Fees payable to the charity's	auditors for the audit ofthe charity's	financial
statements			4,200	4,620

STAF	F COSTS
		31.3.22	31.3.21
Wages	and salaries	749,326	692,237
Social	security costs	37,383	37,545
Other	pension costs	11,372	10,868
		798,081	740,650

	The average monthly	number ofemployees	number ofemployees	during the year was as follows:
					31.3.22	31.3.21
	Administrative staff				3	3
	Care staff				41	37
					44	40
	No employees received	emoluments	in excess off60,000.
14.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				funds	funds	funds
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies			167,468	77,902	245,370
	Charitable activities
	Residents fees			821,292		821,292
	Recharge expenses			5,179		5,179
	Investment income			24,530		24,530
	Total			1,018,469	77,902	1,096,371
	EXPF.NDITURE ON
	Charitable activities
	Charitable Expenditure			1,032,381	72,563	1,104,944
	Other			712,998		712,998
	Total			1,745,379	72,563	1,817,942
	NET INCOME/(EXPENDITURE)			(726,910)	5,339	(721,571)
	Transfers between funds			5,339	(5,339)
	Net movement in funds			(721,571)		(721,571)
	RECONCILIATION	OF FUNDS
	Total funds brought forward			2,515,124		2,515,124
	TOTAL FUNDS CARRIED FORWARD			1,793,553		1,793,553

15.	TANGIBLE	FIXEDAS	SETS
					Improvements	Fixtures
				Freehold	to	and
				property	property	fittings	Totals
	COST
	At 1 April 2021			2,720,063	17,207	284,301	3,021,571
	Additions					17,021	17,021
	Disposals					(3,738)	(3,738)
	At 31 March	2022		2,720,063	17,207	297,584	3,034,854
	DEPRECIATION
	At 1 April 2021			1,070,063	2,658	182,115	1,254,836
	Chai ge for year			54,401	3,441	22,502	80,344
	Eliminated on disposal					(1,572)	(1,572)
	At 31 March	2022		1,124,464	6,099	203,045	1,333,608
	NET BOOK	VALUE
	At 31 March	2022		1,595,599	11,108	94,539	1,701,246
	At 31 March	2021		1,650,000	14,549	102,186	1,766,735
16.	DEBTORS:	AMOUNTS	FALLING DUE	WITHIN ONE YEAR
						31.3.22	31.3.21
	Trade debtors					197,180	124,368
	Prepayments	and accrued	income			16,350	11,340
						213,530	135,708
17.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
						31.3.22	31.3.21
	Bank loans and overdrafts		(see note 19)			38,718	38,718
	Trade c-editors					19,564	45,273
	Social security and other		taxes			7,826	9,349
	Other creditors					13,373	10,721
	Accruals and	deferred income				27,098	20,013
						106,579	124,074

CREDITO	RS: AMOUNTS FALLING DUE AFTER MORE TH	AN ONE YEAR
		31.3.22	31.3.21
Bank loans	(see note 19)	377,005	422,334
LOANS
An analysis	ofthe maturity ofloans is given below:
		31.3.22	31.3.21
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	123,152
Amounts falling due in more than five years:
Repayable Bank loans	by instalments: more 5 yr by instal	215,135	260,464

ANA.L	YSISOF NET ASSETS B	ETWEEN FUNDS
				31.3.22	31.3.21
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
Fixed assets		1,701,246		1,701,246	1,766,735
Current	assets	434,900	34,547	469,447	573,226
Current	liabilities	(95,232)	(11,347)	(106,579)	(124,074)
Long term liabilities		(377,005)		(377,005)	(422,334)
		1,663,909	23,200	1,687,109	1,793,553

					for the Year Ended 31 Marc	h 2022
21.	MOVEMENT IN FUNDS
						Net	Transfers
						movement	between	At
					At 1.4.21	in funds	funds	31.3.22
	Unrestricted funds
	General fund				1,673,553	(135,485)	5,841	1,543,909
	Designated funds				120,000			120,000
					1,793,553	(135,485)	5,841	1,663,909
	Restricted funds
	Coventry City Council		- Infection
	Prevention and Control		Grant			3,807	(3,807)
	Purchase ofComputer	Equipment				2,034	(2,034)
	Renewal ofunderfloor		heating	system		12,200		12,200
	Kitchen Refurbishment					10,000		10,000
	Repairs to Green Room					1,000		1,000
						29,041	(5,841)	23,200
	TOTAL FUNDS				1,793,553	(106,444)		1,687,109
	Net movement in funds,		included		in the above are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
	Unrestricted funds
	General fund					943,014	(1,078,499)	(135,485)
	Restricted funds
	Coven'~ City Council		-Infection
	Prevention and Control		Grant			47,476	(43,669)	3,807
	Purchase ofComputer	Equipment				2,034		2,034
	Renewal ofunderfloor		heating	system		12,200		12,200
	Kitchen Refurbishment					10,000		1O,OOO
	Repai s to Green Room					1,000		1,000
	Redecoration ofDining		Room			1,000	(1,000)
						73,710	(44,669)	29,041
	TOTAL FUNDS					1,016,724	(1,123,168)	(106,444)

					Net	Transfers
					movement	between	At
				At 1.4.20	in funds	funds	31.3.21
Unrestricted funds
General	fund			2,395,124	(726,910)	5,339	1,673,553
Designated funds				120,000			120,000
				2,515,124	(726,910)	5,339	1,793,553
Restricted funds
Coventry	City Council	- Infection
Prevention and Control		Grant			4,380	(4,380)
Purchase	ofComputer	Equipment			959	(959)
					5,339	(5,339)
TOTAL	FUNDS			2,515,124	(721,571)		1,793,553
Comparative net movement			in funds, included	in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
Unrestricted funds
Genera'.	fund				1,018,469	(1,745,379)	(726,910)
Restricted funds
Coventry	City Council	- Infection
Prevention and Control		Grant			76,193	(71,813)	4,380
Purchase	ofComputer	Equipment			959		959
Lounge Clean					590	(590)
Christmas					160	(160)
					77,902	(72,563)	5,339
TOTAI.	FI.JNDS				1,096,371	(1,817,942)	(721,571)

				Net	Transfers
				movement	between	At
			At 1.4.20	in funds	funds	31.3.22
Unrestricted funds
General fund			2,395,124	(862,395)	11,180	1,543,909
Designated funds			120,000			120,000
			2,515,124	(862,395)	11,180	1,663,909
Restricted funds
Coventry City Council	- Infection
Prevention and Control	Grant			8,187	(8,187)
Purchase ofComputer	Equipment			2,993	(2,993)
Renewal ofunderfloor	heating	system		12,200		12,200
Kitchen Refurbishment				10,000		10,000
Repairs to Green Room				1,000		1,000
				34,380	(11,180)	23,200
TOTAL FUNDS			2,515,124	(828,015)		1,687,109

			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted funds
General fund			1,961,483	(2,823,878)	(862,395)
Restricted funds
Coventry City Council	- Infection
Prevention and Control	Grant		123,669	(115,482)	8,187
Purchase ofComputer	Equipment		2,993		2,993
Lounge Clean			590	(590)
Christmas			160	(160)
Renewal ofunderfloor	heating	system	12,200		12,200
Kitchen Refurbishment			10,000		10,000
Repairs to Green Room			1,000		1,000
Red ccrat'on ofDining	Room		1,000	(1,000)
			151,612	(117,232)	34,380
TOTAL FUNDS			2,113,095	(2,941,110)	(828,015)

			2022	2021
Aggregate	compensation		114,228	94,181
Transactions		with related parties

Unrestricted	Funds	1,599
Restricted	Funds:
Kitchen Refurbishment		10,000
Repair to	Green Room	1,000
Purchase	ofCoriputer Equipment	959
		13,558

		StAndrew's House
		Detailed Statement ofFinancial Activities
		for the Year Ended 31 March 2022
			31.3.22	31.3.21
INCOME AND	ENDOWMENTS
Donations and legacies
Donations			38,059	16,200
Legacies				142,943
Grants			47,476	76,193
Furlough claims				10,034
			85,535	245,370
Investment income
Rents received			22,199	24,325
Deposit account interest			40	205
			22,239	24,530
Charitable activities
Residential care provision			908,950	826,471
Total incoming	resources		1,016,724	1,096,371
EXPENDITURE
Charitable activities
Wages Social security			743,019 37,383	681,406 37,545
Pensions			11,372	10,868
Rates and water			3,478	6,928
Light and heat Telephone			28,613 5,202	29,515 5,450
Postage and stationery			2,413	2,452
Advertising Sundries			5,333 20,294	2,502 26,916
Laundry and cleaning			23,018	28,382
Refurbishment			83,642	85,464
Household and garden			3,501	2,686
Stafftraining			4,055	4,052
Activity costs			3,536	1,269
Insurance			11,024	7,873
Food			49,374	49,403
Bad debts				4,177
Freehold property			54,401	54,402
Improvements to	property		3,441	2,658
Fixtures and fittings			22,502	26,250
Loss on sale oftangible fixed assets			2,166	944
Bank charges and interest			13,350	13,985
			1,131,117	1,085,127

			StAndrew's House
			Detailed Statement ofFinancial Activities
			for the Year Ended 31 March 2022
				31.3.22	31.3.21
Charitable	activities
Other
Exceptional	items			(19,832)	712,998
Support costs
Management
Wages				6,307	10,831
Governance		costs
Auditors'	remuneration			4,200	4,620
Legal and	professional			1,376	4,366
				5,576	8,986
Total resources		expended		1,123,168	1,817,942
Net expenditure				(106,444)	(721,571)