2023-06-30-accounts - West Somerset Home (Blenheim Lodge) Limited

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Reference and Administrative	Reference and Administrative
Governors' Report		2to 9
Independent Auditors'	Report	10to 13
Statement ofFinancial	Activities	14to 15
Balance Sheet		16
Statement ofCash Flows		17
Notes to the Financial	Statements	18to 29

			Ref	erence and A	dminis	tra	tiv	e Detail	s
Governors				M Daric
				LM Francis
				SM Laver
				D Ricketts- T/+~pointed				4October	2023)
				M Stabb
				L M Vaughan
Secretary				7Bridal
Senior Management		Team		M Moore, Manager
Principal	Office			Blenheim Lodge
				North Road
				Minehead
				Somerset
				TA24 5QW
Registered	OAice			4 Irnham Road
				Minehead
				Somerset
				TA24 5DG
				The charitable	company		is incorporated		in England.
Company	Registration		Number	01375789
Charitable	company	Registration		276926
Number
Solicitors				Thorne Seger
				3Bancks Street
				Minehead
				Somerset
				TA24 5DE
Bankers				National Westminster		Bank		Pic
				Minehead Branch
				9The Parade
				Minehead
				Somerset
				TA24 5NL
Auditor				A C Mole
				Chartered Accountants
				Stafford House
				Blackbrook Park Avenue
				Taunton
				Somerset
				TA1 2PX

Year ended 30June 2	023
						Total
				Unrestricted	Restricted	2023
			Note	f	f	f
Income and Endowments	from:
Donations and legacies				1,636		1,636
Charitable activities				1,063,658		1,063,658
Other trading activities				66		66
Investment income				4,180		4,180
Other income				331		331
Total Income				1,069,871		1,069,871
Expenditure on:
Raising funds Charitable activities Total Expenditure			3	(194) l),116,135) 1,110,299	~2,227) ~2,227	(194) ~l, l)2,332) ~),))2,526
Net expenditure before other recognised		gains and
losses				(40,428)	(2,227)	(42,655)
Other recognised gains and losses
Gains/losses on investment	assets			3,020		3,020
Net movement in funds				(43,448)	(2,227)	(45,675)
Reconciliation offunds
Total funds brought forward				623,110	7,887	630,997
Total funds carried forward			23	579,662	5,660	585,322

						Total
			Note	Unrestricted f	Restricted f	2022f
Income and Endowments	from:
Donations and legacies				7,379	31,690	39,069
Charitable activities				854,657		854,657
Investment income				4,307		4,307
Other income				1,429		1,429
Total Income				867,772	31,690	899,462
Expenditure on:
Raising funds Charitable activities Total Expenditure			8	(864) ~1,024,061 ~5,024,925	~34,624 ~34,624	(864) ~1,058,6lt5 ~3,059,549
Net expenditure before other recognised		gains and
losses				(157,153)	(2,934)	(160,087)
Other recognised gains and losses
Gains/losses on investment	assets			1,724		1,724
Net movement in funds				(155,429)	(2,934)	(158,363)
ReconciTiation offunds
Total funds brought forward				778,539	10,821	789,360
Total funds carried forward			23	623,110	7,887	630,997

		Bala	nce Sheet as a	t30June 202	3
					2023	2022
				Note
Fixed assets
Tangible assets				16	308,452	324,115
Investments				17	344,664	344,068
					653,116	668,183
Current assets
Stocks				18	5,000	4,000
Debtors				19	18,049	22,856
Cash at bank	and in hand			20	45,713	63,697
					68,762	90,553
Creditors: Amounts		falling due within	one year	21	~136,556)	(127,739)
Net current	liabilities				(67,794)	~(37,186
Net assets					585,322	630,997
Funds ofthe	charitable company:
Restricted income funds
Restricted funds				23	5,660	7,887
Unrestricted	income	funds
Unrestricted	funds				579,662	623,110
Total funds				23	585,322	630,997

				2023	2022
			Note	f
Cash flows from operating activities
Net expenditure for the reporting period (as		per the statement of
financial activities)				(45,675)	(158,363)
Adjustments to cash flows from non-cash		items
Depreciation				20,621	22,190
Investment income Unrealised gains/losses on investment	assets			(4,180) 3,020	(4,307) ~7,274
				(26,214)	(141,754)
Working capital adjustments
(Increase) in stocks			18	(1,000)
Decrease/(increase) in debtors			19	4,807	(9,395)
Increase in creditors			21	9,557	21,844
Net cash flows from operating activities				~72,850	~329,305
Cash flows from investing activities
Interest receivable and similar income				564	30
Other income from fixed asset investments				3,616	4,277
Purchase oftangible fixed assets			16	(4,958)	(25,013)
Purchase ofinvestments			17	(3,616)	(31,990)
Sale ofinvestments					145,721
Net cash flows from investing activities				(4,394)	93,025
Cash flows from financing activities (Repayment of) loans and borrowings			21	~740	~7,027
Net decrease in cash and cash equivalents				(17,984)	(38,107)
Cash and cash equivalents at I July				63,697	101,804
Cash and cash equivalents at 30June				45,713	63,697

					Unrestricted
					funds	Restricted	Total
					General f	fundsf	funds g
Donations and legacies;
Donations &om		individuals			636			636
Grants, including		capital	grants;
Local authority		grants			1,000
Total for 2023					1,636		1,636
Total for 2022					7,379	31,690	39,069
4 Income from		charitable		activities
						Unrestricted
						funds	Total
						General	funds
Operation ofresidential			care home			1,063,658	1,063,658
Total for 2023						1,063,658	1,063,658
Total for 2022						854,657	854,657
5 Income from		other trading activities
						Unrestricted
						funds	Total
						General	funds
Local fundraising						66		66
Total for 2023						66		66
6 Investment	income
						Unrestricted
						funds	Total
						General	funds
Interest receivable		and similar		income;
Interest receivable on bank				deposits		564		564
Other income from fixed			asset investments			3,616	3,616
Total for 2023						4,180	4,	180
Total for 2022						4,307	4,307

										Unrestricted
										funds	Total
										General	fundsf
Solar energy	incentive		income							331	331
Total for 2023										331	331
Total for 2022										1,429	1,429
8 Expenditure		on charitable				activities
							Unrestricted
							funds	Restricted		Total	Total
							General	fundsf		2023	2022 8
Care salaries	and	NIC					739,368			739,368	689,005
Care agency	staff										8,113
Management	and	office salaries				and NIC	93,410			93,410	102,811
Maintenance	salaries and MC						7,116			7,116	6,640
Employer pension		contributions					11,544			11,544	10,492
Provisions							44,075			44,075	40,758
Establishment	costs						88,745			88,745	81,457
Operating costs							91,773		2,227	94,000	91,154
Depreciation							20,621			20,621	22,190
Governance	costs	(note 9)					13,453			13,453	6,065
							1,110,105		2,227	1,112,332	1,058,685
9 Analysis	ofgovernance			and		support costs
Governance	costs
								Unrestricted
										Total	Total
								General f		2023 f	2022f
Audit fees
Audit ofthe financial			statements					7,800		7,800
Independent	examiner		fees
Examination of		the financial			statements						1,140
Other fees	paid	to examiners							300	300	3,840
Accountancy	fees							4,020		4,020
Companies House		fees							13	13	13
Governors and officers			indemnity			insurance		1,290		1,290	1,042
Printing postage snd stationery									30	30	30
								13,453		13,453	6,065

		2023	2022
Operating	leases - plant and machinery	18,300	14,435
Audit fees		7,800
Depreciation offixed assets		20,621	22,190

12 Staffcosts The aggregate payroll costs were as follows:
	2023	2022f
Staff costs during the year were:
Wages and salaries	794,214	753,691
Social security costs	45,680	44,765
Pension costs	11,544	10,492
	851,438	808,948

						2023		2022
						No		No
Charitable	activities:	operation	ofresidential	care	home		46		46

16 Tangible fixed assets
			Soft
		Furniture	furnishings
	Freehold Land	equipment &	linens	dr
	and buildings	apparatus f	utensils g		Totalf
Cost
At 1 July 2022	442,320	319,619		8,365	770,304
Additions		4,958			4,958
At 30June 2023	442,320	324,577		8,365	775,262
Depreciation
At 1 July 2022	200,226	237,598		8,365	446,189
Charge for the year	6,347	14,274			20,621
At 30June 2023	206,573	251,872		8,365	466,810
Net book value
At 30June 2023	235,747	72,705			308,452
At 30June 2022	242,094	82,021			324,115

Other investments
	Listed	Cash or	cash
	investments f	equivalents f		Totalf
Cost or Valuation
At 1 July 2022	343,792		276	344,068
Revaluation	(3,020)			(3,020)
Additions	3,615			3,616
At 30June 2023	344,387		277	344,664
Net book value
At 30June 2023	344,387		277	344,664
At 30June 2022	343,792		276	344,068
1$ Stock
		2023f		2022f
Stocks		5,000		4,000

19Debtors
		2023f	2022f
Trade debtors		13,495	15,751
Prepayments	and accrued income	2,805	3,587
Other debtors		1,749	3,518
		18,049	22,856
20 Cash and	cash equivalents
		2023	2022f
Cash on hand		591	5,315
Cash at bank		43,673	56,810
Short-term deposits		1,449	1,572
		45,713	63,697

21 Creditors: amounts falling due within one year
	2023	2022
		8
Room fees paid in advance	19,269	12,191
Credit card account	2,669	3,409
Trade creditors	4,122	6,477
Other taxation and social security	3,145	18,311
Accruals	94,095	77,098
Other creditors	13,256	10,253
	136,556	127,739

Total future minimum	lease payments due under non-cancell	able operating leases are as follows:
		2023	2022
			8
Within one year		19,599	19,689
Between one and five	years	76,371	73,510
Afier five years		24,112	40,233
Total future minimum	lease payments	120,082	133,432

23 Funds
							Other
			Balance at I		Incoming	Resources	recognised		Balance at
			July	2022	resources f	expended f	gains/0osses) f		30June 2023
Unrestricted
General
Unrestricted	income	fund	623,110		1,069,871	(1,110,299)	(3,020)		579,662
Restricted
Activities Fund				7,887		2,227			5,660
Total funds			630997		1069071	~1312526	~53,020		505,322
							Other
			Balance	at I	Incoming	Resources	recognised		Balance at
			July 2021 f		resources f	expended f	gains/0osses) f		30June 2022 f
Unrestricted
General
Unrestricted	income	fund	778,539		867,772	(1,024,925)		1,724	623,110
Restricted
Activities Fund			10,508			(2,621)			7,887
Litt Fund				313		(313)
Infection Control Fund					4,843	(4,843)
Rapid Testing Fund					4,928	(4,928)
Infection Prevention		and
Control Fund					7,987	(7,987)
Testing Fund					5,675	(5,675)
Vaccination	Fund				562	(562)
Carers Retention Bonus Fund					7,695	~7,695
Total restricted			10,821		31,690	(34,624)			7,887
Total funds			709,360		1199,462	~1,059,549		1,724	630,997

At 30Ju	ne 2023
		Unrestricted		Total funds at
		funds	Restricted	30June
		General f	fundsf	2023f
Tangible	fixed assets	308,452		308,452
Fixed asset investments		344,664		344,664
Current Current	assets liabilities	63,102 ~136,5561	5,660	68,762 (136,556)
Total net assets		579,662	5,660	585,322
Ai 30June 2022
		Unrestricted		Total funds at
		funds	Restricted	30June
		General f	funds	2022f
Tangible	fixed assets	324,115		324,115
Fixed asset investments		344,068		344,068
Current Current	assets liabilities	82,666 ~327,739	7,887	90,553 ~727,739
Total net assets		623,110	7,887	630,997

25 Analysis ofnet funds
			At 30June
Cash at bank and in hand	At 1July 2022 63.697	Cash flows f ~17,984	2023 f 45,713
Net funds (debt)	63,697	(17,984)	45,713

Reference and Administrative	Reference and Administrative
Governors' Report		2to 9
Independent Auditors'	Report	10to 13
Statement ofFinancial	Activities	14to 15
Balance Sheet		16
Statement ofCash Flows		17
Notes to the Financial	Statements	18to 29

			Ref	erence and A	dminis	tra	tiv	e Detail	s
Governors				M Daric
				LM Francis
				SM Laver
				D Ricketts- T/+~pointed				4October	2023)
				M Stabb
				L M Vaughan
Secretary				7Bridal
Senior Management		Team		M Moore, Manager
Principal	Office			Blenheim Lodge
				North Road
				Minehead
				Somerset
				TA24 5QW
Registered	OAice			4 Irnham Road
				Minehead
				Somerset
				TA24 5DG
				The charitable	company		is incorporated		in England.
Company	Registration		Number	01375789
Charitable	company	Registration		276926
Number
Solicitors				Thorne Seger
				3Bancks Street
				Minehead
				Somerset
				TA24 5DE
Bankers				National Westminster		Bank		Pic
				Minehead Branch
				9The Parade
				Minehead
				Somerset
				TA24 5NL
Auditor				A C Mole
				Chartered Accountants
				Stafford House
				Blackbrook Park Avenue
				Taunton
				Somerset
				TA1 2PX

Year ended 30June 2	023
						Total
				Unrestricted	Restricted	2023
			Note	f	f	f
Income and Endowments	from:
Donations and legacies				1,636		1,636
Charitable activities				1,063,658		1,063,658
Other trading activities				66		66
Investment income				4,180		4,180
Other income				331		331
Total Income				1,069,871		1,069,871
Expenditure on:
Raising funds Charitable activities Total Expenditure			3	(194) l),116,135) 1,110,299	~2,227) ~2,227	(194) ~l, l)2,332) ~),))2,526
Net expenditure before other recognised		gains and
losses				(40,428)	(2,227)	(42,655)
Other recognised gains and losses
Gains/losses on investment	assets			3,020		3,020
Net movement in funds				(43,448)	(2,227)	(45,675)
Reconciliation offunds
Total funds brought forward				623,110	7,887	630,997
Total funds carried forward			23	579,662	5,660	585,322

						Total
			Note	Unrestricted f	Restricted f	2022f
Income and Endowments	from:
Donations and legacies				7,379	31,690	39,069
Charitable activities				854,657		854,657
Investment income				4,307		4,307
Other income				1,429		1,429
Total Income				867,772	31,690	899,462
Expenditure on:
Raising funds Charitable activities Total Expenditure			8	(864) ~1,024,061 ~5,024,925	~34,624 ~34,624	(864) ~1,058,6lt5 ~3,059,549
Net expenditure before other recognised		gains and
losses				(157,153)	(2,934)	(160,087)
Other recognised gains and losses
Gains/losses on investment	assets			1,724		1,724
Net movement in funds				(155,429)	(2,934)	(158,363)
ReconciTiation offunds
Total funds brought forward				778,539	10,821	789,360
Total funds carried forward			23	623,110	7,887	630,997

		Bala	nce Sheet as a	t30June 202	3
					2023	2022
				Note
Fixed assets
Tangible assets				16	308,452	324,115
Investments				17	344,664	344,068
					653,116	668,183
Current assets
Stocks				18	5,000	4,000
Debtors				19	18,049	22,856
Cash at bank	and in hand			20	45,713	63,697
					68,762	90,553
Creditors: Amounts		falling due within	one year	21	~136,556)	(127,739)
Net current	liabilities				(67,794)	~(37,186
Net assets					585,322	630,997
Funds ofthe	charitable company:
Restricted income funds
Restricted funds				23	5,660	7,887
Unrestricted	income	funds
Unrestricted	funds				579,662	623,110
Total funds				23	585,322	630,997

				2023	2022
			Note	f
Cash flows from operating activities
Net expenditure for the reporting period (as		per the statement of
financial activities)				(45,675)	(158,363)
Adjustments to cash flows from non-cash		items
Depreciation				20,621	22,190
Investment income Unrealised gains/losses on investment	assets			(4,180) 3,020	(4,307) ~7,274
				(26,214)	(141,754)
Working capital adjustments
(Increase) in stocks			18	(1,000)
Decrease/(increase) in debtors			19	4,807	(9,395)
Increase in creditors			21	9,557	21,844
Net cash flows from operating activities				~72,850	~329,305
Cash flows from investing activities
Interest receivable and similar income				564	30
Other income from fixed asset investments				3,616	4,277
Purchase oftangible fixed assets			16	(4,958)	(25,013)
Purchase ofinvestments			17	(3,616)	(31,990)
Sale ofinvestments					145,721
Net cash flows from investing activities				(4,394)	93,025
Cash flows from financing activities (Repayment of) loans and borrowings			21	~740	~1,827
Net decrease in cash and cash equivalents				(17,984)	(38,107)
Cash and cash equivalents at I July				63,697	101,804
Cash and cash equivalents at 30June				45,713	63,697

					Unrestricted
					funds	Restricted	Total
					General f	fundsf	funds g
Donations and legacies;
Donations &om		individuals			636			636
Grants, including		capital	grants;
Local authority		grants			1,000
Total for 2023					1,636		1,636
Total for 2022					7,379	31,690	39,069
4 Income from		charitable		activities
						Unrestricted
						funds	Total
						General	funds
Operation ofresidential			care home			1,063,658	1,063,658
Total for 2023						1,063,658	1,063,658
Total for 2022						854,657	854,657
5 Income from		other trading activities
						Unrestricted
						funds	Total
						General	funds
Local fundraising						66		66
Total for 2023						66		66
6 Investment	income
						Unrestricted
						funds	Total
						General	funds
Interest receivable		and similar		income;
Interest receivable on bank				deposits		564		564
Other income from fixed			asset investments			3,616	3,616
Total for 2023						4,180	4,	180
Total for 2022						4,307	4,307

										Unrestricted
										funds	Total
										General	fundsf
Solar energy	incentive		income							331	331
Total for 2023										331	331
Total for 2022										1,429	1,429
8 Expenditure		on charitable				activities
							Unrestricted
							funds	Restricted		Total	Total
							General	fundsf		2023	2022 8
Care salaries	and	NIC					739,368			739,368	689,005
Care agency	staff										8,113
Management	and	office salaries				and NIC	93,410			93,410	102,811
Maintenance	salaries and MC						7,116			7,116	6,640
Employer pension		contributions					11,544			11,544	10,492
Provisions							44,075			44,075	40,758
Establishment	costs						88,745			88,745	81,457
Operating costs							91,773		2,227	94,000	91,154
Depreciation							20,621			20,621	22,190
Governance	costs	(note 9)					13,453			13,453	6,065
							1,110,105		2,227	1,112,332	1,058,685
9 Analysis	ofgovernance			and		support costs
Governance	costs
								Unrestricted
										Total	Total
								General f		2023 f	2022f
Audit fees
Audit ofthe financial			statements					7,800		7,800
Independent	examiner		fees
Examination of		the financial			statements						1,140
Other fees	paid	to examiners							300	300	3,840
Accountancy	fees							4,020		4,020
Companies House		fees							13	13	13
Governors and officers			indemnity			insurance		1,290		1,290	1,042
Printing postage snd stationery									30	30	30
								13,453		13,453	6,065

		2023	2022
Operating	leases - plant and machinery	18,300	14,435
Audit fees		7,800
Depreciation offixed assets		20,621	22,190

12 Staffcosts The aggregate payroll costs were as follows:
	2023	2022f
Staff costs during the year were:
Wages and salaries	794,214	753,691
Social security costs	45,680	44,765
Pension costs	11,544	10,492
	851,438	808,948

						2023		2022
						No		No
Charitable	activities:	operation	ofresidential	care	home		46		46

16 Tangible fixed assets
			Soft
		Furniture	furnishings
	Freehold Land	equipment &	linens	dr
	and buildings	apparatus f	utensils g		Totalf
Cost
At 1 July 2022	442,320	319,619		8,365	770,304
Additions		4,958			4,958
At 30June 2023	442,320	324,577		8,365	775,262
Depreciation
At 1 July 2022	200,226	237,598		8,365	446,189
Charge for the year	6,347	14,274			20,621
At 30June 2023	206,573	251,872		8,365	466,810
Net book value
At 30June 2023	235,747	72,705			308,452
At 30June 2022	242,094	82,021			324,115

Other investments
	Listed	Cash or	cash
	investments f	equivalents f		Totalf
Cost or Valuation
At 1 July 2022	343,792		276	344,068
Revaluation	(3,020)			(3,020)
Additions	3,615			3,616
At 30June 2023	344,387		277	344,664
Net book value
At 30June 2023	344,387		277	344,664
At 30June 2022	343,792		276	344,068
1$ Stock
		2023f		2022f
Stocks		5,000		4,000

19Debtors
		2023f	2022f
Trade debtors		13,495	15,751
Prepayments	and accrued income	2,805	3,587
Other debtors		1,749	3,518
		18,049	22,856
20 Cash and	cash equivalents
		2023	2022f
Cash on hand		591	5,315
Cash at bank		43,673	56,810
Short-term deposits		1,449	1,572
		45,713	63,697

21 Creditors: amounts falling due within one year
	2023	2022
		8
Room fees paid in advance	19,269	12,191
Credit card account	2,669	3,409
Trade creditors	4,122	6,477
Other taxation and social security	3,145	18,311
Accruals	94,095	77,098
Other creditors	13,256	10,253
	136,556	127,739

Total future minimum	lease payments due under non-cancell	able operating leases are as follows:
		2023	2022
			8
Within one year		19,599	19,689
Between one and five	years	76,371	73,510
Afier five years		24,112	40,233
Total future minimum	lease payments	120,082	133,432

23 Funds
							Other
			Balance at I		Incoming	Resources	recognised		Balance at
			July	2022	resources f	expended f	gains/0osses) f		30June 2023
Unrestricted
General
Unrestricted	income	fund	623,110		1,069,871	(1,110,299)	(3,020)		579,662
Restricted
Activities Fund				7,887		2,227			5,660
Total funds			630997		1069071	~1312526	~53,020		505,322
							Other
			Balance	at I	Incoming	Resources	recognised		Balance at
			July 2021 f		resources f	expended f	gains/0osses) f		30June 2022 f
Unrestricted
General
Unrestricted	income	fund	778,539		867,772	(1,024,925)		1,724	623,110
Restricted
Activities Fund			10,508			(2,621)			7,887
Litt Fund				313		(313)
Infection Control Fund					4,843	(4,843)
Rapid Testing Fund					4,928	(4,928)
Infection Prevention		and
Control Fund					7,987	(7,987)
Testing Fund					5,675	(5,675)
Vaccination	Fund				562	(562)
Carers Retention Bonus Fund					7,695	~7,695
Total restricted			10,821		31,690	(34,624)			7,887
Total funds			709,360		1199,462	~1,059,549		1,724	630,997

At 30Ju	ne 2023
		Unrestricted		Total funds at
		funds	Restricted	30June
		General f	fundsf	2023f
Tangible	fixed assets	308,452		308,452
Fixed asset investments		344,664		344,664
Current Current	assets liabilities	63,102 ~136,5561	5,660	68,762 (136,556)
Total net assets		579,662	5,660	585,322
Ai 30June 2022
		Unrestricted		Total funds at
		funds	Restricted	30June
		General f	funds	2022f
Tangible	fixed assets	324,115		324,115
Fixed asset investments		344,068		344,068
Current Current	assets liabilities	82,666 ~327,739	7,887	90,553 ~727,739
Total net assets		623,110	7,887	630,997

25 Analysis ofnet funds
			At 30June
Cash at bank and in hand	At 1July 2022 63.697	Cash flows f ~17,984	2023 f 45,713
Net funds (debt)	63,697	(17,984)	45,713