| Reference and Administrative Details |
|||
|---|---|---|---|
| Report ofthe Trustees | 2 | to | 7 |
| Report ofthe Independent Auditors |
8 | to | 10 |
| Statement ofFinancial Activities | |||
| Balance Sheet | 12 | to | 13 |
| Cash Flow Statement | 14 | ||
| Notes tothe Cash Flow Statement | 15 | ||
| Notes tothe Finandal Statements | 16 | to | 24 |
| Detailed Statement ofFinancial Acthritles | 25 | to | 26 |
| Statement ofFinancial Acthdtl for the Year Ended 31March |
es 2023 |
|||||
|---|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | |||||
| General | Development | Total | Total | |||
| fund | reserve | funds | funds | |||
| Notes | 6 | 6 | 6 | 6 | ||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
2,232 | 2,232 | 3,352 | |||
| Other trading activities | 1,304,308 | 1,304,308 | 1,168,399 | |||
| Investment income |
1,339 | 1,339 | 373 | |||
| Other income | 67,791 | |||||
| Total | 1,307,879 | 1,307,879 | 1,239,915 | |||
| EXPENDITURE ON | ||||||
| Raising funds | 1,418 | 1,418 | 1,567 | |||
| Charitable activities |
||||||
| Cost of providing care |
1,252,488 | 43,194 | 1,295,682 | 1,154,873 | ||
| Total | 1,253,906 | 43,194 | 1,297,100 | 1,156,440 | ||
| NET INCOME/(EXPENDITURE) | 53,973 | (43,194) | 10,779 | 83,475 | ||
| RECONCILIATION OF FUNDS |
||||||
| Total funds brought forward | 894,710 | 678,293 | 1,573,003 | 1,489,528 | ||
| TOTAL FUNDS CARRIED FORWARD | 948,683 | 635,099 | 1,583,782 | 1,573,003 |
| 31March 2023 | |||||||
|---|---|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | ||||||
| General | Development | Total | Total | ||||
| fund | reserve | funds | funds | ||||
| Notes | 6 | 6 | 6 | 6 | |||
| FIXED ASSETS | |||||||
| Tangible assets | 12 | 635,099 | 635,099 | 662,594 | |||
| CURRENT ASSETS | |||||||
| Debtors | 13 | 51,677 | 51,677 | 21,364 | |||
| Cash at bank and in hand | 14 | 1,009,952 | 1,009,952 | 947,245 | |||
| 1,061,629 | 1,061,629 | 968,609 | |||||
| CREDITORS | |||||||
| Amounts falhng |
due within | one year | 15 | (112,946) | (112,946) | (58,200) | |
| NET CURRENT | ASSETS | 948,683 | 948,683 | 910,409 | |||
| TOTAL ASSETS | LESSCURRENT LIABILITIES | 948,683 | 635,099 | 1,583,782 | 1,573,003 | ||
| 948,683 | 635,099 | 1,583,782 | 1,573,003 | ||||
| FUNDS | 16 | ||||||
| Unrestricted funds: |
|||||||
| General fund | 948,683 | 910,408 | |||||
| Development | reserve | 635,099 | 662,595 | ||||
| 1,583,782 | 1,573,003 | ||||||
| TOTAL FUNDS | 1,583,782 | 1,573,003 |
| 31.3.23 | 31.3.22 | |||||
|---|---|---|---|---|---|---|
| Notes | E | E | ||||
| Cash flows from operating | activities | |||||
| Cash generated from operations |
77,067 | 109,671 | ||||
| Net cash provided by operating activities |
77,067 | 109,671 | ||||
| Cash flows from investing | activities | |||||
| Purchase oftangible fixed |
assets | (15,699) | (18,044) | |||
| Interest received | 1,339 | 373 | ||||
| Net cash used m investing |
activities | (14,360) | (17,671) | |||
| Cash flows from financing | activities | |||||
| Capital repayments in year |
(951) | |||||
| Net cash provided by/(used |
in) financing | activities | (951) | |||
| Change in cash and cash equivalents |
in the | |||||
| reporting period |
62,707 | 91,049 | ||||
| Cash and cash equivalents | at the beginning | of | ||||
| the reporting period |
947,245 | 856,196 | ||||
| Cash and cash equivalents | at the end | ofthe | ||||
| reporting period |
1,009,952 | 947,245 |
| RECONCILIAITON O |
F NE | T INC | OME TO NET CASH FLOW FROM OPERATING ACTIVITIES | ||
|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | ||||
| E | 6 | ||||
| Net income for the | reporting | period (as per the Statement of Financial Activities) | 10,779 | 83,475 | |
| Adjustments for: |
|||||
| Depreciation charges |
43,194 | 44,535 | |||
| Interest received | (1,339) | (373) | |||
| Increase in debtors | (30,313) | (13,094) | |||
| Increase/(decrease) | in creditors | 54,746 | (4,872) | ||
| Net cash provIded | by operations | 77,067 | 109,671 | ||
| ANALYSIS OF CHANGES | IN NET FUNDS | ||||
| At 1.4.22 | Cash flow | At31.3.23 | |||
| E | 6 | 6 | |||
| Net cash | |||||
| Cash at bank and in | hand | 947,245 | 62,707 | 1,009,952 | |
| 947,245 | 62,707 | 1,009,952 | |||
| Total | 947,245 | 62,707 | 1,009,952 |
| DONATIONS AND |
LEGACIES | ||||||
|---|---|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | ||||||
| f | f | ||||||
| Donations | 2,232 | 3,352 | |||||
| 3. | OTHER TRADING | ACTIVITIES | |||||
| 31.3.23 | 31.3.22 | ||||||
| f | f | ||||||
| Fees receivable from provision | of care | 1,304,308 | 1,168,399 | ||||
| 4. | INVESTMENT INCOME | ||||||
| 31.3.23 | 31.3.22 | ||||||
| f | f | ||||||
| Deposit account interest | 1,339 | 373 | |||||
| 5. | RAISING FUNDS | ||||||
| Raising donations | and legacies | ||||||
| 31.3.23 | 31.3.22 | ||||||
| f | f | ||||||
| Advertising & PR |
1,418 | 1,567 | |||||
| CHARITABLE ACTIVITIES COSTS | |||||||
| Support | |||||||
| Direct | costs (see | ||||||
| Costs f |
note 7) f |
Totals f |
|||||
| Cost of providing | care | 930,974 | 364,708 | 1,295,682 | |||
| 7. | SUPPORT COSTS | ||||||
| Human | Governance | ||||||
| Management | Finance | resources | costs | Totals | |||
| f | f | f | f | f | |||
| Cost of providing | care | 255,154 | 7,403 | 87,057 | 15,094 | 364,708 |
| Support c | osts, included | in the abov | e, are as follows: | ||
|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | ||||
| Cost of | |||||
| providing | Total | ||||
| care | activities | ||||
| E | E | ||||
| Rates and | water | 6,128 | 10,955 | ||
| Insurance | 34,665 | 29,265 | |||
| Light and | heat | 41,485 | 26,910 | ||
| Telephone | 11,169 | 10,059 | |||
| Postage and stationery | 6,476 | 5,878 | |||
| Sundries | 8,930 | 9,462 | |||
| Motor expenses | 23,700 | 23,789 | |||
| Property | costs —Security | 7,288 | 1,536 | ||
| Property | costs —Repairs | 66,749 | 38,869 | ||
| Property | costs - Cleaning | 1,312 | 1,842 | ||
| Entertaining | 852 | ||||
| Subscriptions | 2,779 | 3,356 | |||
| Web site | and other IT |
427 | 414 | ||
| Professional fees | 162 | ||||
| Depreciation oftangible |
asset | 43,194 | 44,534 | ||
| Bank charges | 1,971 | 1,949 | |||
| Accountancy &bookkeeping |
5,432 | 4,640 | |||
| Trustees' | earnings plus Company's |
Nl | 87,057 | 86,373 | |
| Auditors' | remuneration | 10,244 | 3,500 | ||
| Auditors' | remuneration | for non audit work | 4,850 | 15,907 | |
| 364,708 | 319,400 | ||||
| NET INCOME/(EXPENDITURE) | |||||
| Net income/(expenditure) | is stated | after charging/(crediting): | |||
| 31.3.23 | 31.3.22 | ||||
| E | E | ||||
| Auditors' | remuneration | 10,244 | 3,500 | ||
| Auditors' | remuneration | for non audit work | 4,850 | 15,907 | |
| Depreciation -owned assets |
43,194 | 44,535 |
| 31.3.23 | 31.3.22 | ||
|---|---|---|---|
| E | f | ||
| Gross salary | 73,558 | 72,554 | |
| Benefits | —Private health cover and provision of a vehicle | 28,545 | 26,688 |
| Pension | |||
| 102,103 | 98,919 |
| STAFF COSTS | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | ||||||||
| f | f | ||||||||
| Wages and salaries | 866,758 | 767,955 | |||||||
| Social security costs | 56,955 | 57,497 | |||||||
| Other pension costs | 10,579 | 10,924 | |||||||
| 934,292 | 836,376 | ||||||||
| The average monthly |
number | ofemployees | during the year was | as follows: | |||||
| 31.3.23 | 31.3.22 | ||||||||
| Trustees | 1 | 1 | |||||||
| Key management personnel |
6 | 2 | |||||||
| Other salaries | 12 | 23 | |||||||
| 19 | 26 | ||||||||
| The number of employees |
whose employee | benefits (excluding | employer | pension | costs) | exceeded f60,000was: | |||
| 31.3.23 | 31.3.22 | ||||||||
| f70,001 - f80,000 | 1 | 1 | |||||||
| COMPARATIVES FOR |
THE STATEMENT OF | FINANCIAL ACTIVITIES | |||||||
| General | Development | Total | |||||||
| fund | reserve | funds | |||||||
| f | f | f | |||||||
| INCOME AND ENDOWMENTS | FROM | ||||||||
| Donations and legacies |
3,352 | 3,352 | |||||||
| Other trading activities | 1,168,399 | 1,168,399 | |||||||
| Investment income |
374 | 373 | |||||||
| Otherincome | 67,791 | 67,791 | |||||||
| Total | 1,239,916 | 1,239,915 | |||||||
| EXPENDITURE ON | |||||||||
| Raising funds | 1,567 | 1,567 | |||||||
| Charitable activities |
|||||||||
| Cost of providing care | 1,110,339 | 44,534 | 1,154,873 |
| COMPARATIVES F | OR THE STATEMENT OF FINANCIAL | ACTIVITIES - continued | |||
|---|---|---|---|---|---|
| General | Development | Total | |||
| fund | reserve | funds | |||
| 6 | f | 6 | |||
| Total | 1,111,906 | 44,534 | 1,156,440 | ||
| NET INCOME/(EXPENDITURE) | 128,010 | (44,535) | 83,475 | ||
| RECONCIUATION | OF FUNDS | ||||
| Total funds brought forward | 782,398 | 707,130 | 1,489,528 | ||
| TOTAL FUNDS CARRIED FORWARD | 910,408 | 662,595 | 1,573,003 | ||
| 12. | TANGIBLE FIXEDASSETS | ||||
| Improvements | Fixtures | ||||
| Freehold | to | and | |||
| property 6 |
property 6 |
fittings f |
|||
| COST | |||||
| At 1April 2022 | 1,113,219 | 117,054 | 50,138 | ||
| Additions | 14,950 | ||||
| At 31March 2023 | 1,113,219 | 117,054 | 65,088 | ||
| DEPRECIATION | |||||
| At 1April 2022 | 533,978 | 101,753 | 27,770 | ||
| Charge for year | 22,264 | 2,295 | 5,838 | ||
| At 31March 2023 | 556,242 | 104,048 | 33,608 | ||
| NET BOOK VALUE | |||||
| At 31March 2023 | 556,977 | 13,006 | 31,480 | ||
| At 31March 2022 | 579,241 | 15,301 | 22,368 | ||
| Motor | Computer | ||||
| vehicles | equipment | Totals | |||
| 6 | E | f | |||
| COST | |||||
| At 1Apnl 2022 | 243,905 | 10,323 | 1,534,639 | ||
| Additions | 749 | 15,699 | |||
| At 31March 2023 | 243,905 | 11,072 | 1,550,338 | ||
| DEPRECIAllON | |||||
| At 1April 2022 | 205,236 | 3,308 | 872,045 | ||
| Charge for year | 9,667 | 3,130 | 43,194 | ||
| At 31March 2023 | 214,903 | 6,438 | 915,239 | ||
| NET BOOK VALUE | |||||
| At 31March 2023 | 29,002 | 4,634 | 635,099 | ||
| At 31March 2022 | 38,669 | 7,015 | 662,594 |
| DEB | TORS:AM | OUNTS FALUNG DUE WITHIN ONE YEAR |
||
|---|---|---|---|---|
| 31.3.23 | 31.3.22 | |||
| E | E | |||
| Trade debtors | - Sales ledger | 29,888 | ||
| Other debtors | —Personal | |||
| allowance | 2,537 | 3,627 | ||
| Other debtors | - Mobility | |||
| allowance | 1,866 | 845 | ||
| Other debtors | 4,059 | 4,807 | ||
| Prepayments | 13,327 | 12,085 | ||
| 51,677 | 21,364 | |||
| CASH AT BANK AND IN HAND | ||||
| 31.3.23 | 31.3.22 | |||
| Total | Total | |||
| funds | funds | |||
| E | E | |||
| Cash | in hand | 2,651 | 2,777 | |
| Bank | account | no. 1 | 82,517 | 82,337 |
| Bank | account | no. 2 | 80,562 | |
| Bank | account | no. 3 | 464,906 | 358,445 |
| Bank | account | no. 4 | 1,000 | 1,000 |
| Bank | account | no. 5 | 1,000 | 1,000 |
| Bank | account | no. 6 | 75,181 | 64,083 |
| Bank | account | no. 7 | 382,697 | 357,041 |
| Tota | I | 1,009,952 | 947,245 |
| 31.3.23 | 31.3.22 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Totalfunds | Totalfunds | |||||||||||
| E | E | |||||||||||
| Balance | held | by | the | charity | as | agent | for | the | service | users | 78,164 | 49,506 |
| for th | e Year Ended 31March 20 | e Year Ended 31March 20 | e Year Ended 31March 20 | 23 | 23 | 23 | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| 15. | CREDITORS: AMOUNTS | FALLING | DUE WITHIN ONE YEAR | |||||||
| 31.3.23 | 31.3.22 | |||||||||
| 6 | 6 | |||||||||
| Trade creditors | 38,575 | 11,947 | ||||||||
| Social security | and other | taxes | 19,386 | 20,407 | ||||||
| Other creditors | - Residents | allowance | 2,537 | |||||||
| Other creditors | - Mobility | allowance | 1,866 | |||||||
| Credit card | 3,924 | 7,076 | ||||||||
| Pension creditor | 8,682 | 2,180 | ||||||||
| Accrued expenses | 37,976 | 16,590 | ||||||||
| 112,946 | 58,200 | |||||||||
| 16. | MOVEMENT | IN | FUNDS | |||||||
| Net | ||||||||||
| movement | At | |||||||||
| At 1.4.22 | in funds | 31.3.23 | ||||||||
| 6 | 6 | f | ||||||||
| Unrestricted | funds | |||||||||
| Generalfund | 894,710 | 53,973 | 948,683 | |||||||
| Development | reserve | 678,293 | (43,194) | 635,099 | ||||||
| 1,573,003 | 10,779 | 1,583,782 | ||||||||
| TOTAL FUNDS | 1,573,003 | 10,779 | 1,583,782 | |||||||
| Net movement | in funds, | included | in the above are as follows: | |||||||
| Incoming | Resources | Movement | ||||||||
| resources 6 |
expended 6 |
in funds f |
||||||||
| Unrestricted | funds | |||||||||
| General fund |
1,307,879 | (1,253,906) | 53,973 | |||||||
| Development | reserve | (43,194) | (43,194) | |||||||
| 1,307,879 | (1,297,100) | 10,779 | ||||||||
| TOTAL FUNDS | 1,307,879 | (1,297,100) | 10,779 | |||||||
| Comparatives | for movement | in | funds | |||||||
| Net | ||||||||||
| movement | At | |||||||||
| At 1.4.21 | in funds | 31.3.22 | ||||||||
| 6 | 6 | 6 | ||||||||
| Unrestricted | funds | |||||||||
| General fund | 782,398 | 128,010 | 910,408 | |||||||
| Development | reserve | 707,130 | (44,535) | 662,595 | ||||||
| 1,489,528 | 83,475 | 1,573,003 | ||||||||
| TOTAL FUNDS | 1,489,528 | 83,475 | 1,573,003 |
| Incoming | Resources | Movement | ||||||
|---|---|---|---|---|---|---|---|---|
| resources | expended | in funds | ||||||
| 6 | E | 6 | ||||||
| Unrestricted | funds | |||||||
| General fund | 1,239,916 | (1,111,906) | 128,010 | |||||
| Development | reserve | (1) | (44,534) | (44,535) | ||||
| 1,239,915 | (1,156,440) | 83,475 | ||||||
| TOTALFUNDS | 1,239,915 | (1,156,440) | 83,475 | |||||
| A current year | 12months | and prior year 12 months | combined | position | is as follows: | |||
| Net | ||||||||
| movement | At | |||||||
| At 1.4.21 | in funds | 31.3.23 | ||||||
| E | 6 | 6 | ||||||
| Unrestricted | funds | |||||||
| General fund | 782,398 | 181,983 | 964,381 | |||||
| Development | reserve | 707,130 | (87,729) | 619,401 | ||||
| 1,489,528 | 94,254 | 1,583,782 | ||||||
| TOTALFUNDS | 1,489,528 | 94,254 | 1,583,782 | |||||
| A current year | 12months | and prior year 12months | combined | net movement in funds, |
included in the above |
are as follow | ||
| Incoming | Resources | Movement | ||||||
| resources | expended | in funds | ||||||
| E | E | 6 | ||||||
| Unrestricted | funds | |||||||
| General fund | 2,547,795 | (2,365,812) | 181,983 | |||||
| Development | reserve | (1) | (87,728) | (87,729) | ||||
| 2,547,794 | (2,453,540) | 94,254 | ||||||
| TOTAL FUNDS | 2,547,794 | (2,453,540) | 94,254 |
| forthe Year Ended 31 | March 2 | 023 | ||
|---|---|---|---|---|
| 31.3.23 | 31.3.22 | |||
| E | f | |||
| INCOME AND ENDOWMENTS | ||||
| Donations and legades |
||||
| Donations | 2,232 | 3,352 | ||
| Other trading activities | ||||
| Fees receivable from provision | ofcare | 1,304,308 | 1,168,399 | |
| Investment Income |
||||
| Deposit account interest | 1,339 | 373 | ||
| Other income | ||||
| COVID 19Grant | 67,791 | |||
| Total incoming resources | 1,307,879 | 1,239,915 | ||
| EXPENDITURE | ||||
| Raising donations and |
legacies | |||
| Advertising gr PR |
1,418 | 1,567 | ||
| Charitable activities |
||||
| Wages | 793,200 | 694,397 | ||
| Social security | 43,456 | 44,682 | ||
| Pensions | 10,579 | 10,924 | ||
| Catering ILhousehold |
—food | 47,446 | 43,393 | |
| Medical care —Medical | 14,266 | 20,642 | ||
| Activity &Other | 22,027 | 21,435 | ||
| 930,974 | 835,473 | |||
| Support costs | ||||
| Management | ||||
| Rates and water | 6,128 | 10,955 | ||
| Insurance | 34,665 | 29,265 | ||
| Light and heat | 41,485 | 26,910 | ||
| Telephone | 11,169 | 10,059 | ||
| Postage and stationery | 6,476 | 5,878 | ||
| Sundnes | 8,930 | 9,462 | ||
| Motor expenses | 23,700 | 23,789 | ||
| Property costs - Security | 7,288 | 1,536 | ||
| Property costs —Repairs | 66,749 | 38,869 | ||
| Property costs —Cleaning | 1,312 | 1,842 | ||
| Entertaining | 852 | |||
| Subscriptions | 2,779 | 3,356 | ||
| Web site and other | IT | 427 | 414 | |
| Professional fees |
162 | |||
| Freehold property | 22,264 | 22,264 | ||
| improvements to property |
2,295 | 2,700 | ||
| Fixtures and fittings | 5,837 | 4,564 | ||
| Motor vehicles | 9,667 | 12,890 | ||
| Computer equipment |
3,131 | 2,116 | ||
| 255,154 | 207,031 |
| 31.3.23 | 31.3.22 | ||||
|---|---|---|---|---|---|
| E | 6 | ||||
| Management | |||||
| Finance | |||||
| Bank charges | 1,971 | 1,949 | |||
| Accountancy | &bookkeeping | 5,432 | 4,640 | ||
| 7,403 | 6,589 | ||||
| Human | resources | ||||
| Trustees' | salaries | 73,558 | 73,558 | ||
| Trustees' | social security | 13,499 | 12,815 | ||
| 87,057 | 86,373 | ||||
| Governance | costs | ||||
| Auditors' | remuneration | 10,244 | 3,500 | ||
| Auditors' | remuneration | for non audit work | 4,850 | 15,907 | |
| 15,094 | 19,407 | ||||
| Total resources | expended | 1,297,100 | 1,156,440 | ||
| Net income | 10,779 | 83,475 |