2023-03-31-accounts - Age Concern Kingston Upon Thames

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Report ofthe Trustees	1	to	12
Report ofthe Independent Auditors	13	to	16
Statement ofFinancial Activities		17
Statement ofFinancial Position		18
Statement ofCash Flows		19
Notes tothe Statement ofCash Flows		20
Notes tothe Financial Statements	21	to	33

					2023	2022
			Unrestricted	Restricted	Total	Total
		Notes	funds I	funds 6	funds I	fundsI
INCOME AND ENDOWMENTS Donations and legacies	FROM		30,607		30,607	14,397
Charitable activities Kingston Day &Transport Services Kingston Information, Advice &Advocacy Kingston Community Services Kingston Community Furniture			608,976 81,000 813,926 168,851	45,061	608,976 81,000 858,987 168,851	552,014 85,000 750,642 210,276
Investment income			106,667		106,667	102,845
Total			1,810,027	45,061	1,855,088	1,715,174
EXPENDITURE ON
Charitable activities Kingston Day &Transport Services Kingston Information, Advice &Advocacy Kingslon Community Services Kingston Community Furniture			728,112 82,441 851,567 190,851		728,112 82,441 851,567 190,851	589,747 74,027 802,099 278,904
Total			1,852,971		1,852,971	1,744,777
Net gains/(losses) on investments			(62,489)		(62,489)	74,073
NET INCOME/(EXPENDITURE)			(105,433)	45,061	(60,372)	44,470
RECONCILIATION OF FUNDS
Total funds brought forward			4,180,280	20,193	4,200,473	4,156,003
TOTAL FUNDS CARRIED FORWARD			4,074,847	65,254	4,140,101	4,200,473

FIXEDASSETS		Notes	2023I	2022 6
Intangible assets Tangible assets Investments		12 13	5,992 1,456,036	21,748 1,460,398
Investments Investment property		14 15	1,076,069 1,135,000	1,115,844 1,135,000
			3,673,097	3,732,990
CURRENT ASSETS
Stocks Debtors Cash at bank		16 17	1,000 209,804 420,817	1,000 128,661 493,617
			631,621	623,278
CREDITORS
Amounts falling due within one year		18	(164,617)	(155,795)
NET CURRENT ASSETS			467,004	467,483
TOTAL ASSETSLESS	CURRENT LIABILITIES		4,140,101	4,200,473
NET ASSETS			4,140,101	4,200,473
FUNDS		21
Unrestricted funds:
General fund Revaluation reserve Building development Transformation Fund Fair value reserve	reserve		1,368,110 182,064 1,200,000 450,000 874,673	1,280,127 182,064 1,200,000 580,000 938,089
			4,074,847	4,180,280
Restricted funds			65,254	20,193
TOTAL FUNDS			4,140,101	4,200,473

			2023	2022
		Notes	6	6
Cash flows from operating activities Cash generated from operations			(156,753)	(119,339)
Net cash used in operating activities			(156,753)	(119,339)
Cash flows from investing activities Purchase offixed asset investments			(180,913)	(116,050)
Sale offixed asset investments			158,199	114,506
Interest received Dividends received			2,757 26,998	1,357 26,816
Rents received on investment	property		76,912	74,672
Net cash provided by investing	activities		83,953	101,301
Change in cash and cash equivalents the reporting pertiod		in	(72,800)	(18,038)
Cash and cash equivalents beginning ofthe reporting	at the period		493,617	511,655
Cash and cash equivalents the reporting period	at the end	of	420I817	493,617

ACTIVITIES		FROM OPERAT	NG
		2023	2022
Net (expenditure)/income forthe reporting Statement ofFinancial Activities) Adjustments for:	period (as per the	6 (60,372)	4'-i,470
Depreciation charges Losses/(gain) on investments Interest received Dividends received Rents received on investment property Adjustment to tangible fixed assets Increase in debtors Increase/(decrease) in creditors		20,118 62,489 (2,757) (26,998) (76,912) (81/143) 8,822	68,929 (74,073) (1,357) (26,816) (74,672) (2,312) (38,871) (14,637)
Net cash used in operations		(156,753)	(119,339)

	At 1/4/22	Cash flow	At 31/3/23
Net cash		I
Cash at bank	493,617	(72,800)	420,817
	493,617	(72,800)	420,817
Total	493,617	(72,800)	420,817

Software development costs	25% on cost.
Tangible fixed assets
Computer equipment	33.3%on cost.
Motor vehicles	20.0%on cost.
Furniture and equipment	12.5 % Ik20%on cost.
Short Leasehold	20% on cost.

DONATIONS AND LEGACIES
				2023f	2022
Donations				30,607	14,397
INVESTMENT INCOME
Rents received Dividends receivable Deposit account interest				2023f 76,912 26,998 2,757	2022f 74,672 26,816 1,357
				106I667	I02,845
INCOME FROM CHARITABLE ACTIVITIES
Included in charitable activity income is the following	income:
				2023	2022
Contract income:
Royal Borough of Kingston upon Thames
Kingston Day and Transport Services Kingston Information, Advice and Advocacy Kingston Community Services				360,191 80,000 137,869	345,334 80,000 137,869
				578,060	563,203
Royal Borough of IQngston upon Thames - Kingston Kingston Primary Care Networks Other contracts	Community		Furniture	45,000 173,189 52,448	45,000 139,682 29,730
Total contract income				848,697	777,615
Grant income:
NHS South West London - Proactive Anticipatory Care Grant Government Grants —Covid 19job Retention Scheme Royal Borough of Kingston upon Thames - Local Restdictions The National Lottery Community Fund - FANS Project Grant Other Grants		Grant (restricted)		63,699 45,061	58,391 21,905 16,657 37,194 5,925
Totiil grant inconie				108,760	140,072
Services income from:
Kingston Day and Transport Services Kingston Community Services Kingston Community Furniture				295,038 341,468 123,851	180,852 342,223 157,170
Total services income				760,357	680,245
Total income from charitable activities				1,717,814	1,597,932

				Support
			Direct	costs (see
			Costs f	note 7) f	Totals f
Kingston	Day 8iTransport Services		567,141	160,971	728,112
Kingston Advocacy Kingston Kingston	Information, Community Community	Advice tI Services Furniture	62,609 629,818 158,836	19,832 221,749 32,015	82,441 851,567 190,851
			1,418,404	434,567	1,852,971
Comparatives for Chaditable activities costs			Direct	Support
			cosisf	costs	Totals f
Kingston Kingston Kingston Kingston	Day 8 Transport Services Information, Advice 8Advocacy Community Services Community Furniture		228,912 54,490 691,363 176,472	159,871 30,821 372,369 49,903	388,083 85,311 1,063,732 226,375
			1,150,537	612,694	1,763,501

			Governance
		Overheads f	costs f	Totals f
Kingston Kingston Kingston Kingston	Day 8iTransport Services Information, Advice 8r Advocacy Community Services Community Furniture	158,701 19,352 218,599 31,490	2,270 480 3,150 525	160,971 19,832 221,749 32,015
		428,142	6,425	434,567

Comparatives for support costs	Comparatives for support costs		Governance
		Overheads	costs	Totals
		2022	2022	2022
		f	f
Kingston Kingston Kingston Kingston	Day 8iTransport Services Information, Advice fk Advocacy Community Services Community Furniture	157,213 20,501 217,224 33,424	2,775 560 3,865 660	159,988 21,061 221,089 34,084
		428,362	7,860	436,222

Auditors' remuneration Auditors' remuneration for non audit work Depreciation - owned assets Development costs amortisation Operating lease - property rent	2023 6 5,300 1,125 4,362 15,756 13,250	2022I 6,000 1,860 18,374 50,555 54,491

STAFF COSTS
Wages and saladies Social security costs Other pension costs								2023I 1,214,351 81,412 166,927	2022I 1,085,194 68,207 137,520
								1,462,690	1,290,921
The average monthly	number		of employees	during	the year was as follows:
Management Staff								2023 4 71	2022 4 65
								75	69
The number ofemployees		whose employee		benefits	(excluding	employer	pension	costs) exceeded	I60,000was:
560,001 - I70,000 680,001 - 690,000								2023	2022 1 1

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted	Restricted	Total
			funds	funds	funds
			I	6	6
	INCOME AND ENDOWMENTS Donations and legacies	FROM	14,397		14,397
	Charitable activities Kingston Day 8rTransport Services Kingston Information, Advice 5Advocacy Kingston Community Services Kingston Community Furniture		552,014 85,000 713,448 210,276	37,194	552,014 85,000 750,642 210,276
	Investment income		102,845		102,845
	Total		1,677,980	37,194	1,715,174
	EXPENDITURE ON
	Charitable activities Kingston Day 8 Transport Services Kingston Information, Advice 8Advocacy Kingston Community Services Kingston Community Furniture		582,947 74,027 769,781 278,904	6,800 32,318	589,747 74,027 802,099 278,904
	Total		1,705,659	39,118	1,7'i4,777
	Net gains on investments		74,073		74,073
	NET INCOME/(EXPENDITURE)		46,394	(1,924)	44,470
	RECONCILIATION OF FUNDS Total funds brought forward		4,133,886	22,117	4,156,003
	TOTAL FUNDS CARRIED FORWARD		4,180,280	20,193	4,200,473
12.	INTANGIBLE FIXEDASSETS
					Development
					costs
	COST At 1 April 2022 and 31March 2023				203,817
	AMORTISATION At 1 April 2022 Charge for year				182,069 15,756
	At 31March 2023				197,825
	NET BOOK VALUE At 31 March 2023				5,992
	At 31March 2022				21,748

		Listed
		investments
MARKET VALUE		6
At 1April 2022 Additions Disposals Revaluations		1,115,844 180,913 (172,020) (48,668)
At 31 March 2023		1,076,069
NET BOOK VALUE
At 31March 2023		1,076,069
At 31 March 2022		1,115,844
There were no investment	assets outside the UK.

STOCKS
						2023	2022
							6
Stacks						1,000	1,000
Stock compriises		furniture	for resale held at Kingston	Community	Furniture.
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
						2023 f	2022I
Trade debtors						139,280	76,873
Other debtors						13,979	10,875
Prepayments	and accrued		income			56,545	40,913
						209,804	128,661
CREDITORS: AMOUNTS			FALLING DUE WITHIN	ONE YEAR
						2023	2022
						F	6
Trade creditors						27,462	23,528
Social security and other taxes VAT Other creditors						2 323 iio	16,457 578 7,193
Pensions						17,630	13,785
Deferred income						53,241	8,095
Accrued expenses						63,851	86,159
						164,617	155,795

Balance Amounts Amounts	at 1 April 2022 released to incoming deferred in the year	resources	8,095 (6,309) 51,455	22,042 (20,262) 6,315
Balance	at 31March 2023		53,2'l1	8,095

			2023	2022
				6
Within one year Between one and five years			26,118 65,853	1,117 4,471
			91,971	5,588
ANALYSIS OF NET ASSETSBETWEEN FUNDS
			2023	2022
	Unresbicted	Resb icted	Total	Total
	funds	funds	funds	funds
	6	6	I	I
Fixed assets Investments Current assets Current liabilities	1,462,028 2,211,069 566,367 (164,617)	65,254	1,462,028 2,211,069 631,621 (164,617)	1,482,146 2,250,844 623,278 (155,795)
	4,07'l,847		4,140,101	4,200,473

	Unrestricted	Restricted	2022
	funds I	funds	Total funds I
Fixed assets Investments Current assets Current liabilities	1,482,146 2,250,844 603,085 (155,795)	20,193	1,482,146 2,250,844 623,278 (155,795)
	4,180,280	20,193	4,200,473

MOVEMENT IN FU	ND	S
				Net	Transfers
				movement	between	At
			At 1/4/22 I	in funds 6	funds 6	31/3/23
Unrestricted funds
Genera I fund			1,280,127	(42,017)	130,000	1,368,110
Revaluation reserve			182,064			182,064
Building development Transformation Fund	reserve		1,200,000 580,000		(130,000)	1,200,000 450,000
Fair value reserve			938,089	(63,416)		874,673
			4,180,280	(105,'i33)		4,074,847
Restricted funds
Magic Table Purchase/Maintenance			2 271			2,271
The National Lottery (FANS project)	Community		Fund 17,922	45,061		62,983
			20,193	45,061		65,254
TOTAL FUNDS			4,2001473	(60,372)		4,140,101
Net movement in funds,		included	in the above are as follows:
			Incoming	Resources	Gains and	Movement
			resources 6	expended	losses I	in funds 6
Unrestricted funds
Generalfund Fair value reserve			1,810,027	(1,852,971)	927 (63,416)	(42,017) (63,416)
			1,810,027	(1,852,971)	(62,489)	(105,433)
Restricted funds
The National Lottery (FANS project)	Community		Fund 45,061			45,061
TOTAL FUNDS			1,855,088	(1,852,971)	(62,489)	(60,372)

				Net	Transfers
				movement	between	At
Unrestricted funds			At 1/4/21 f	in funds	funds f	31/3/22 f
General fund Revaluation reserve Building development Transformation Fund Fair value reserve	reserve		1,353,504 182,064 1,150,000 580,000 868,318	(23,377) 69,771	(50,000) 50,000	1,280,127 182,064 1,200,000 580,000 938,089
Restricted funds			4,133,886	46,394		4,180,280
Kingston Nursing Association Magic Table Purchase/Maintenance The National Lottery Community		Fund	6,800 2,271	(6,800)		2,271
(FANS project)			13,046	4,876		17,922
			22,117	(1,924)		20,193
TOTAL FUNDS			4,156,003	44,470		4,200,473

		Incoming	Resources	Gains and	Movement
Unrestricted funds		resources f	expended	losses f	in funds f
Genera I fund Fair value reserve		1,677,980	(1,705,659)	4,302 69,771	(23,377) 69,771
Restricted funds		1,677,980	(1,705,659)	74,073	46,394
Kingston Nursing Association The National Lottery Community	Fund		(6,800)		(6,800)
(FANS project)		37,194	(32,318)		4,876
		37,194	(39,118)		(1,924)
TOTAL FUNDS		1,715,174	(1,744,777)	7'1,073	44,470