|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|