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2023-03-31-accounts

Page
Reference and Administrative
Details
Report ofthe Trustees 2 to 5
Report ofthe Independent
Auditors
6 to 9
Statement ofFinancial Activities 10
Balance Sheet
Cash Flow Statement 12
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 (resigned 28.9.2022)
RFKemble
JVWilkins
M A Dunwoody
DW Mills
SCalder (appointed 27.2.2023)
JMann (appointed 30.11.2022)
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

31.3.23 31.3.22
Unrestricted Restricted Total Total
funds funds funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies 7,736 27,869 35,605 85,535
Charitable activities
Residents fees 1,238,482 1,238,482 898,204
Recharge expenses 13,745 13,745 10,746
investment income 25,545 25,545 22,239
Total 1,285,508 27,869 1,313,377 1,016,724
EXPENDITURE ON
Charitable activities
Charitable Expenditure 1,297,517 4,967 1,302,484 1,143,000
Other (19,832)
Total 1,297,517 4,967 1,302,484 1,123,168
NET INCOME/(EXPENDITURE) (12,009) 22,902 10,893 (106,444)
Transfers between funds 20 46,102 (46,102)
Net movement
in funds
34,093 (23,200) 10,893 (106,444)
RECONCILIATION OF FUNDS
Total funds brought
forward
1,663,909 23,200 1,687,109 1,793,553
TOTAL FUNDS CARRIED FORWARD 1,698,002 1,698,002 1,687,109
St Andrew's
House
Balance Sheet
31March 2023
31.3,23 31.3.22
Notes
FIXEDASSETS
Tangible assets 14 1,676,914 1,701,246
CURRENT ASSETS
Debtors 15 138,842 213,530
Cash at bank and in hand 319,090 255,917
457,932 469,447
CREDITORS
Amounts
falling due within one year
16 (97,034) (106,579)
NET CURRENT ASSETS 360,898 362,868
TOTAL ASSETSLESSCURRENT
LIABILITIES 2,03'7,812 2,064,114
CREDITORS
Amounts
falling due after more than one year
17 (339,810) (377,005)
NET ASSETS 1,698,002 1,687,109
FUNDS 20
Unrestricted
funds
1,698,002 1,663,909
Restricted funds 23,200
TOTAL FUNDS 1,698,002 1,687,109
for the Year Ended 31March 2023
313.23 31.3.22
Notes
Cash flows from operating activities
Cash generated
from operations
180,543 (105,941)
Finance costs paid (20,819) (13,350)
Net cash provided
by/(used
in) operating activities 159,724 (119,291)
Cash flows from investing activities
Purchase oftangible fixed assets (60,873) (17,021)
Interest received 1,517 40
Net cash used in investing activities (59,356) (16,981)
Cash flows from financing activities
Loan repayments
in year
(37,195) (45,329)
Net cash used in financing activities (37,195) (45,329)
Change in cash and cash
the reporting
period
equivalents in 63,173 (181,601)
Cash and cash equivalents at the
beginning
ofthe reporting
period 255,917 437,518
Cash and cash equivalents at the end of
the reporting
period
319,090 255,917

31.3.23 31.3.22
Net income/(expenditure) for the reporting period (as per the
Statement ofFinancial Activities) 10,893 (106,444)
Adjustments for:
Depreciation charges 83,102 80,344
Loss on disposal of fixed assets 2,103 2,166
Interest received (1,517) (40}
Finance costs 20,819 13,350
Decrease/(increase) in debtors 74,688 (77,822)
Decrease in creditors (9,545) (17,495)
Net cash provided by/(used in}operations 180,543 (105,941}
ANALYSIS OFCHANGES IN NET DEBT
At 1.4.22 Cash flow At31.3.23
Net cash
Cash at bank and in hand 255,917 63,173 319,090
255,917 63,173 319,090
Debt
Debts falling due within 1 year (38,718) (38,718)
Debts falling due after I year (377,005) 37,195 (339,810)
(415,723) 37,195 (378,528)
Total (159,806) 100,368 (59,438)

DONATIONS
AND LEGAC
IES
31.3.23 31.3.22
Unrestricted Restricted Total Total
funds funds funds funds
Donations 7,736 27,369 35,105 38,059
Legacies 500 500
Grants 47,476
7,736 27,869 35,605 85,535
31.3.23 31.3.22
47,476

INVESTMENT INCOME
31.3.23 31.3.22
Unrestricted Restricted Total Total
funds funds funds funds
Rents received 24,028 24,028 22,199
Deposit account interest 1,517 1,517 40
25,545 25,545 22,239

6. INCOME FROM CHARITABLE ACTIVI TIES
31.3.23 31.3.22
Residents Recharge Total Total
fees expenses activities activities
Residential care provision 1,238,482 13,745 1,252,227 908,950
7. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 8) note 9) Totals
Charitable Expenditure 1,284,297 18,187 1,302,484
8. DIRECT COSTS OFCHARITABLE ACTIVITIES
31.3.23 31.3.22
Staffcosts 908,424 791,774
Rates and water 4,040 3,478
Light and heat 30,807 28,613
Telephone 5,202
Postage and stationery 1,904 2,413
Advertising 1,247 5,333
Sundries 22 777 20,294
Laundry
and cleaning
27,009 23,018
Refurbishment 82,247 83,642
Household and garden 4,686 3,501
Stafftraining 3,905 4,055
Activity costs 3,793 3,536
Insurance 16,762 11,024
Food 70,672 49,374
Depreciation 83,102 80,344
Loss on sale ofassets 2,103 2,166
Interest payable and similar charges 20,819 13,350
1,284,297 1,131,117
9. SUPPORT COSTS
Governance
Management costs Totals
Charitable Expenditure 7,286 10,901 18,187

Support c osts, included
in th
e above, are as follows:
31.3.23 31.3.22
Charitable Total
Expenditure activities
Wages 7,286 6,307
Auditors' remuneration 4,620 4,200
Legal and professional 6,281 1,376
18,187 11,883
AUDITORS' REMUNERATION
31.3.23 31.3.22
Fees payable to the charity's auditors for the audit ofthe charity's financial
statements 4,620 4,200

31.3.23 31.3.22
Wages and salaries 862,010 749,326
Social security costs 41,206 37,383
Other pension costs 12,494 11,372
915,710 798,081
The average monthly number ofemployees during the year was as follows:
31.3.23 31.3.22
Administrative staff 3 3
Care staff 47 41
50

Notes to the Financial Statements - continued
for the Year Ended 31March 2023
Notes to the Financial Statements - continued
for the Year Ended 31March 2023
Notes to the Financial Statements - continued
for the Year Ended 31March 2023
Notes to the Financial Statements - continued
for the Year Ended 31March 2023
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
INCOME AND ENDOWMENTS FROM
Donations and legacies 11,825 73,710 85,535
Charitable activities
Residents fees 898,204 898,204
Recharge expenses 10,746 10,746
Investment income 22,239 22,239
Total 943,014 73,710 1,016,724
EXPENDITURE ON
Charitable activities
Charitable Expenditure 1,098,331 44,669 1,143,000
Other (19,832) (19,832)
Total 1,078,499 44,669 1,123,168
NET INCOME/(EXPENDITURE) (135,485) 29,041 (106,444)
Transfers between
funds
5,841 (5,841)
Net movement
in funds
(129,644) 23,200 (106,444)
RECONCILIATION OFFUNDS
Total funds brought
forward
1,793,553 1,793,553
TOTAL FUNDS CARRIED FORWARD 1,663,909 23,200 1,687,109

TANGIBLE FIXEDAS SETS
Improvements Fixtures
Freehold to and
property property fittings Totals
COST
At I April 2022 2,720,063 17,207 297,584 3,034,854
Additions 60,873 60,873
Disposals (4,750) (4,750)
At 31March 2023 2,720,063 17,207 353,707 3,090,977
DEPRECIATION
At 1 April 2022 1,124,464 6,099 203,045 1,333,608
Charge for year 54,401 3,441 25,260 83,102
Eliminated
on disposal
(2,647) (2,647)
At 31March 2023 1,178,865 9,540 225,658 1,414,063
NET BOOK VALUE
At 31March 2023 1,541,198 7,667 128,049 1,676,914
At 31March 2022 1,595,599 11,108 94,539 1,701,246
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
Trade debtors 117,889 197,180
Prepayments and accrued income 20,953 16,350
138,842 213,530
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
Bank loans and overdraAs (see note 18) 38,718 38,718
Trade creditors 14,925 19,564
Social security and other taxes 6,739 7,826
Other creditors 3,536 13,373
Accruals and deferred income 33,116 27,098
97,034 106,579

CREDITORS: AMOUNTS FALLING DUE AFTER MORE TH AN ONE YEAR
31.3.23 31.3.22
Bank loans (see note 18) 339,810 377,005
LOANS
An analysis ofthe maturity ofloans is given below:
31.3.23 31.3.22
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 by instalments:
Bank loans more 5yr by instal
177,940 215,135

ANALYSIS OFNET ASSETSB ETWEEN FUNDS
31.3.23 31.3.22
Unrestricted Restricted Total Total
funds funds funds funds
Fixed assets 1,676,914 1,676,914 1,701,246
Current assets 457,932 457,932 469,447
Current liabilities (97,034) (97,034) (106,579)
Long term liabilities (339,810) (339,810) (377,005)
1,698,002 1,698,002 1,687,109

Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
Unrestricted
funds
General fund 1,543,909 (12,009) 46,102 1,578,002
Designated
funds
120,000 120,000
1,663,909 (12,009) 46,102 1,698,002
Restricted funds
Renewal ofunderfloor heating system 12,200 15,000 (27,200)
Kitchen Refurbishment 10,000 7,652 (17,652)
Repairs to Green Room 1,000 (1,000)
Lounge Chairs 1,250 (1,250)
23,200 22,902 (46,102)
TOTAL FUNDS 1,687,109 10,893 1,698,002
Net movement
in funds, included
in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 1,285,508 (1,297,517) (12,009)
Restricted funds
Christmas 1,900 (1,900)
Renewal ofunderfloor heating system 15,000 15,000
Kitchen Refurbishment 7,652 7,652
Repairs to Green Room (1,000) (1,000)
Garden furnishings
Hog Roast
500
1,000
(500)
(1,000)
Lounge Chairs 1,250 1,250
Vacuum Cleaner 150 (150)
Website Upgrade 417 (417)
27,869 (4,967) 22,902
TOTAL FUNDS 1,313,377 (1,302,484 ) 10,893

Comparatives
for mo
veme nt
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
Comparative
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
Coventry 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 10,000
Repairs 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)

Unrestricted
Funds
750
Restricted Funds:
Christmas
Presents for all staff and residents
1,900
Purchase ofnew Freezer 1,652
Hog Roast
Website Upgrade
1,000
417
Purchase ofnew Lounge Chairs 200
Purchase ofnew Vacuum Cleaner 150
6,069

StAndrew's
House
Detailed Statement ofFinancial Activities
for the Year Ended 31March 2023
31.3.23 31.3.22
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 35,105 38,059
Legacies 500
Grants 47,476
35,605 85,535
Investment
income
Rents received 24,028 22,199
Deposit account interest 1,517 40
25,545 22,239
Charitable
activities
Residential
care provision
1,252,227 908,950
Total incoming resources 1,313,377 1,016,724
EXPENDITURE
Charitable
activities
Wages 854,724 743,019
Social security 41,206 37,383
Pensions 12,494 11,372
Rates and water 4,040 3,478
Light and heat 30,807 28,613
Telephone 5,202
Postage and stationery 1,904 2,413
Advertising 1,247 5,333
Sundries 22 777 20,294
Laundry
and cleaning
27,009 23,018
Refurbishment 82,247 83,642
Household
and garden
4,686 3,501
Stafftraining 3,905 4,055
Activity costs 3,793 3,536
Insurance 16,762 11,024
Food 70,672 49,374
Freehold property 54,401 54,401
Improvements
to property
3,441 3,441
Fixtures and fittings 25,260 22,502
Loss on sale oftangible fixed assets 2,103 2,166
Bank charges and interest 20,819 13,350
1,284,297 1,131,117
Other
Exceptional
items
(19,832)

StAndrew's
House
Detailed Statement ofFinancial Activities
for the Year Ended 31March 2023
31.3.23 31.3.22
Support costs
Management
Wages 7,286 6,307
Governance costs
Auditors'
remuneration
4,620 4,200
Legal and professional 6,281 1,376
10,901 5,576
Total resources expended 1,302,484 1,123,168
Net income/(expenditure) 10,893 (106,444)