| Page | |||||
|---|---|---|---|---|---|
| Trustees' annual report (incorporating the |
director's | report) | |||
| Independent examiner's report |
to the trustees | ||||
| Statement offinancial |
activities | (including | income and | ||
| expenditure account) |
|||||
| Statement offinancial |
position | ||||
| Notes to the financial | statements | ||||
| The following pages |
do not form part ofthe financial statements | ||||
| Detailed statement of |
financial | activities | 21 | ||
| Notes to the detailed | statement | offinancial | activities | 23 |
| Registered | Registered | charity | name | name | Heathbank | Support Services | |
|---|---|---|---|---|---|---|---|
| Charity | registration | number | 508466 | ||||
| Company | registration | number | 01379184 | ||||
| Principal | office and | registered | Heathbank | ||||
| office | 82 Windsor | Road | |||||
| Oldham | |||||||
| OL8 1RP | |||||||
| The trustees | Mr A Vickers | ||||||
| Mrs Yarwood | |||||||
| Mr P Seddon | |||||||
| Mr S Murphy | |||||||
| Mr P Murphy | |||||||
| Mrs A Ball | |||||||
| Mrs VSeddon | |||||||
| Company | secretary | Mrs A.L. Marshall | |||||
| Independent | examiner | Mrs J Roach A.C.A | |||||
| Units 10-12 | County End Business Centre | ||||||
| Jackson Street | |||||||
| Springhead | |||||||
| Oldham | |||||||
| OL4 4TZ |
| Ye | ar end | ed 31 March | 2022 | ||||
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| Unrestricted | Restricted | ||||||
| Note | funds | funds 5 |
Total funds f |
Total funds 5 |
|||
| Income | |||||||
| Donations and legacies Charitable activities |
5 6 |
5364 138,794 |
112,872 | 5,364 251,666 |
613 250,076 |
||
| Investment income |
7 | 5,352 | 5,352 | 5,524 | |||
| Total income | 149,510 | 112,872 | 262,382 | 256,213 | |||
| Expenditure | |||||||
| Expenditure on raising funds: Investment management costs Expenditure on charitable activities |
8 9,10 |
4,630 143,400 |
112,872 | 4,630 256,272 |
4,512 265,395 |
||
| Total expenditure | 148,030 | 112,872 | 260,902 | 269,907 | |||
| Net (losses)/gains on investments |
12 | (19,223) | (19,223) | 325,059 | |||
| Net (expenditure)/income movement in funds |
and net | (17,743) | (17,743) | 311,365 | |||
| Reconciliation offunds |
|||||||
| Total funds brought forward |
934,356 | 934,356 | 622,991 | ||||
| Total funds carried forward | 916,613 | 916,613 | 934,356 |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| Note | E | E | E | ||||
| Fixed assets | |||||||
| Tangible fixed assets Investments |
17 18 |
450,468 390,623 |
351,103 432,536 |
||||
| 841,091 | 783,639 | ||||||
| Current assets | |||||||
| Debtors | 19 | 27,520 | 20,532 | ||||
| Cash at bank and in |
hand | 63,889 | 149,261 | ||||
| 91,409 | 169,793 | ||||||
| Creditors: amounts | falling | due within one year | 20 | 16,887 | 19,076 | ||
| Net current assets | 75,522 | 150,717 | |||||
| Total assets less current | liabilities | 916,613 | 934,356 | ||||
| Net assets | 916,613 | 934,356 | |||||
| Funds ofthe charity | |||||||
| Unrestricted funds: |
|||||||
| Revaluation reserve |
223,411 | 260,000 | |||||
| Other unrestricted | income funds | 693,202 | 674,356 | ||||
| Total unrestricted funds |
916,613 | 934,356 | |||||
| Total charity funds | 22 | 916,613 | 934,356 |
| 5. | Donations | and lega | cies | ||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||
| Funds f |
2022 6 |
Funds | 2021 f |
||||
| Donations | |||||||
| Donations | 5,324 | 5,324 | 573 | 573 | |||
| Legacies | |||||||
| Legacies | 40 | 40 | 40 | 40 | |||
| 5,364 | 5,364 | 613 | 613 | ||||
| 6. | Charitable | activities | |||||
| Unrestricted | Restricted | Total Funds | |||||
| Funds | Funds | 2022 | |||||
| 6 | |||||||
| Providing | domiciliary | care | 112,872 | 112,872 | |||
| Providing | residential | and at home day care | 123,892 | 123,892 | |||
| JRS Grant | |||||||
| OMBC Covid grants | |||||||
| Infection Control grants | 14,902 | 14,902 | |||||
| 138,794 | 112,872 | 251,666 | |||||
| Unrestricted | Restricted | Total Funds | |||||
| Funds | Funds f |
2021 | |||||
| Providing | domiciliary | care | 105,536 | 105,536 | |||
| Providing | residential | and at home day cere | 103,952 | 103,952 | |||
| JRS Grant | 32,156 | 32,156 | |||||
| OMBC Covid grants | 6,797 | 6,797 | |||||
| Infection Control grants | 1,635 | 1,635 | |||||
| 105,536 | 250,076 | ||||||
| 7. | Investment | Income | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||
| Funds | 2022 | Funds | 2021 | ||||
| F | f | ||||||
| Bank interest receivable | 1 | 1 | |||||
| Investment | interest and dividends | 5,351 | 6,351 | 5,524 | 5,524 | ||
| 5,352 | 5,362 | 5,524 | 5,524 |
| 8. | Investment | management | management | costs | |||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||
| Funds | 2022 | Funds | 2021 | ||||||
| f | 6 | ||||||||
| Portfolio management | 4,630 | 4,630 | 4,512 | 4,512 | |||||
| 9. | Expenditure | on | charitable | activities | by fund type | ||||
| Unrestricted | Restricted | Total Funds | |||||||
| Funds | Funds | 2022 | |||||||
| 6 | 6 | 6 | |||||||
| Domiciliary | and day care services | 110,072 | 112,872 | 222,944 | |||||
| Support costs | 33,328 | 33,328 | |||||||
| 143,400 | 112,872 | 256,272 | |||||||
| Unrestricted | Restricted | Total Funds | |||||||
| Funds | Funds | 2021 | |||||||
| F | 6 | ||||||||
| Domiciliary | and day care services | 122,960 | 105,536 | 228,496 | |||||
| Support costs | 36,899 | 36,899 | |||||||
| 159,859 | 105,536 | 265,395 | |||||||
| 10. | Expenditure | on | charitable | activities | by activity type | ||||
| Activities | |||||||||
| undertaken | Support | Total funds | Total fund | ||||||
| directly | costs | 2022 6 |
2021 f |
||||||
| Domiciliary | and day care services | 222,944 | 33,328 | 256,272 | 265,395 | ||||
| 11. | Analysis of | support costs | |||||||
| Analysis of |
|||||||||
| support costs | Total 2022 f |
Total 2021 f |
|||||||
| Premises | 18,145 | 18,145 | 21,975 | ||||||
| Communications | and IT | 1,956 | 1,956 | 2,035 | |||||
| General office | 5,541 | 6,541 | 4,880 | ||||||
| Professional | fees | 7,051 | 7,051 | 6,864 | |||||
| Depreciation | 635 | 635 | 1,145 | ||||||
| 33,328 | 33,328 | 36,899 |
| Net (losses)/ga | ins on investments |
||||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds F |
2022 f |
Funds | 2021 | ||
| Fair value gain | on property | (36,589) | (36,589) | 260,000 | 260,000 |
| Fair value gain | on listed investments | 7,906 | 7,906 | 46,869 | 45,869 |
| Gains/(losses) | on investment | ||||
| disposals | 9,460 | 9,460 | 18,190 | 18,190 | |
| (19,223) | (19,223) | 325,059 | 325,059 |
| Net (expendit | u | re)/income | is state | d after charging/(crediting): | |||
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| Depreciation | oftangible fixed assets | 636 | 1,145 | ||||
| 14. | Independent | examination | fees | ||||
| 2022 | 2021 | ||||||
| 6 | |||||||
| Fees payable | to the independent | examiner for: | |||||
| Independent | examination | ofthe | financial statements | 2,544 | 2,340 | ||
| Other financial | services | 3,768 | 4,392 | ||||
| 6,312 | 6,732 |
| Staff costs | |||||
|---|---|---|---|---|---|
| The total staff costs and | employee | benefits for the reporting | period | are analysed as |
follows: |
| 2022 | 2021 | ||||
| F | 6 | ||||
| Wages and salaries | 205,254 | 212,834 | |||
| Social security costs | 6,227 | 5,722 | |||
| Employer contributions | to pension | plans | 4,788 | 5,548 | |
| 216,269 | 224,104 |
| of full-time equivalent employees during the y |
ear is analysed as follows; |
|
|---|---|---|
| 2022 | 2021 | |
| No. | No. | |
| Domiciliary care | 5 | 6 |
| Day care | 8 | 9 |
| Management | 4 | 4 |
| 17 | 19 |
| No remuneration or expenses w Tangible fixed assets |
ere received by the tru |
stees during the |
year. | |
|---|---|---|---|---|
| Land and | Fixtures and | Motor | ||
| buildings 6 |
fittings f |
vehicles 6 |
Total 6 |
|
| Cost or valuation | ||||
| At 1 April 2021 | 350,000 | 95,185 | 11,190 | 456,375 |
| Additions | 136,589 | 136,589 | ||
| Revaluations | (36,589) | (36,589) | ||
| At 31 March 2022 | 450,000 | 95,185 | 11,190 | 556,375 |
| Depreciation | ||||
| At 1 April 2021 | 94,082 | 11,190 | 105,272 | |
| Charge for the year | 635 | 635 | ||
| At 31 March 2022 | 94,717 | 11,190 | 105,907 | |
| Carrying amount |
||||
| At 31 March 2022 | 450,000 | 458 | 450,468 | |
| At 31 March 2021 | 350,000 | 1,103 | 351,103 |
| Investments | |||
|---|---|---|---|
| Cash or cash | Listed | ||
| equivalents | investments | Total | |
| F | |||
| Cost or valuation | |||
| At 1 April 2021 | 41,868 | 390,668 | 432,536 |
| Additions | 78,166 | 78,166 | |
| Disposals | (121,415) | (121,415) | |
| Fair value movements | 7,906 | 7,906 | |
| Transfers | (60,000) | (60,000) | |
| Other movements | 53,430 | 53,430 | |
| At 31 March 2022 | 35,298 | 355,325 | 390,623 |
| Impairment | |||
| At 1 April 2021 and 31 March 2022 | |||
| Carrying amount |
|||
| At 31 March 2022 | 35,298 | 355,325 | 390,623 |
| At 31 March 2021 | 41,868 | 390,668 | 432,536 |
| 19. | investment inc Debtors |
ome | at note 7.Cash relates to uninvested funds |
held by the investment | managers. |
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| E | 5 | ||||
| Trade debtors | 4,141 | 636 | |||
| Prepayments | and accrued income | 22,899 | 19,405 | ||
| Other debtors | 480 | 491 | |||
| 27,520 | 20,532 | ||||
| 20. | Creditors: amounts | falling due within one year | |||
| 2022 | 2021 | ||||
| f. | |||||
| Accruals | 3,979 | 3,157 | |||
| Social security | and | other taxes | 1,930 | 2,123 | |
| Other creditors | 9,978 | 13,796 | |||
| 15,887 | 19,076 |
| At | Gains and | At 31 Mar | ||||||
|---|---|---|---|---|---|---|---|---|
| 1 Apr 2021 | Income | Expenditure | Transfers | losses | 2022 | |||
| E | F | E | E | |||||
| General | funds | 674,356 | 149,510 | (148,030) | 36,589 | (19,223) | 693,202 | |
| Revaluation | ||||||||
| reserve | 260,000 | (36,589) | 223,411 | |||||
| 934,356 | 149,510 | (148,030) | (19,223) | 916,613 | ||||
| At | Gains and | At 31 Mar | ||||||
| 1 Apr 2020 | Income | Expenditure | Transfers | losses | 2021 | |||
| F | F. | F. | ||||||
| General | funds | 622,991 | 150,677 | (164,371) | (260,000) | 325,059 | 674,356 | |
| Revaluation | ||||||||
| reserve | 260,000 | 260,000 | ||||||
| 622,991 | 150,677 | (164,371) | 325,059 | 934,356 | ||||
| Restricted funds | ||||||||
| At | Gains and | At 31 Mar | ||||||
| 1 Apr 2021 | Income | Expenditure | Transfers | losses | 2022 | |||
| E | F | |||||||
| Domiciliary care | ||||||||
| funded | under | |||||||
| service | ||||||||
| agreements | ||||||||
| deemed | to be | |||||||
| restrictive | 112,872 | (112,872) | ||||||
| At | Gains and | At 31 Mar | ||||||
| 1 | Apr 2020 | Income | Expenditure | Transfers | losses | 2021 | ||
| F. | F | F. | E | |||||
| Domiciliary care | ||||||||
| funded | under | |||||||
| service | ||||||||
| agreements | ||||||||
| deemed | to be | |||||||
| restrictive | 105,536 | (105,536) |
| Analysis of net as | sets between funds | ||
|---|---|---|---|
| Unrestricted | Total Funds | ||
| Funds | 2022 | ||
| F | |||
| Tangible fixed assets Investments |
450,468 390,623 |
450,468 390,623 |
|
| Current assets | 91,409 | 91,409 | |
| Creditors less than | 1 year | (15,887) | (15,887) |
| Net assets | 916,613 | 916,613 | |
| Unrestricted | Total Funds | ||
| Funds | 2021 | ||
| 5 | |||
| Tangible fixed assets Investments |
351,103 432,536 |
351,103 432,536 |
|
| Current assets | 169,793 | 169,793 | |
| Creditors less than | 1 year | (19,076) | (19,076) |
| Net assets | 934,356 | 934,356 |
| Detailed Statement ofFinanc Year ended 31 March |
ial Activities 2022 |
|||
|---|---|---|---|---|
| 2022 f. |
2021f | |||
| Income | ||||
| Donations | and legacies | |||
| Donations | 6,324 | 573 | ||
| Legacies | 40 | 40 | ||
| 6,364 | 513 | |||
| Charitable | activities | |||
| Providing domiciliary |
care | 112,872 | 105,536 | |
| Providing residential |
and at home day care | 123,892 | 103,952 | |
| JRS Grant | 32,155 | |||
| OMBC Covid grants | 6,797 | |||
| Infection Control grants |
14,902 | 1,635 | ||
| 251,666 | 250,076 | |||
| Investment | income | |||
| Bank interest receivable | 1 | |||
| Investment | interest and dividends | 5,351 | 5,524 | |
| 5,362 | 5,524 | |||
| Total income | 262,382 | 256,213 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| 6 | ||||
| Expenditure | ||||
| Investment management |
costs | |||
| Portfolio management | 4,630 | 4,512 | ||
| Expenditure on charitable |
activities | |||
| Purchases | 6,675 | 4,392 | ||
| Wages and salaries | 206,254 | 212,834 | ||
| Employer's NIC |
6,227 | 5,722 | ||
| Pension costs | 4,788 | 5,548 | ||
| Rent | 7,434 | 7,453 | ||
| Light and heat | 6,834 | 4,498 | ||
| Repairs and maintenance | 3,877 | 10,024 | ||
| Motor vehicle expenses | 2321 | 1,893 | ||
| Legal and professional | fees | 667 | 776 | |
| Telephone | 1,956 | 2,035 | ||
| Other office costs | 1,998 | 2,439 | ||
| Depreciation | 636 | 1,145 | ||
| Training and recruitment |
1,222 | 519 | ||
| Accountancy fees |
2,616 | 1,696 | ||
| Payroll costs | 3,768 | 4,392 | ||
| Bank Charges | 29 | |||
| 256,272 | 265,395 | |||
| Total expenditure | 260,902 | 269,907 | ||
| Net (losses)/gains on |
Investments | |||
| Fair value gain on property | (36,589) | 260,000 | ||
| Fair value gain on listed | investments | 7,906 | 46,869 | |
| Gains/(losses) on investment |
disposals | 9,460 | 18,190 | |
| (19,223) | 325,059 | |||
| Net (expenditure)/income | (17,743) | 311,365 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| 6 | F | |||
| Expenditure on charitable |
activities | |||
| Domiciliary and day care |
services | |||
| Activities undertaken |
directly | |||
| Food and cleaning | 6,675 | 4,392 | ||
| Wages and salaries | 205,254 | 212,834 | ||
| Employer's NIC |
6,227 | 5,722 | ||
| Pension costs | 4,788 | 5,548 | ||
| 222,944 | 228,496 | |||
| Support costs | ||||
| Rent, insurance and service |
charge | 7,434 | 7,453 | |
| Light, heat and water | 6,834 | 4,498 | ||
| Repairs and maintenance | 3,877 | 10,024 | ||
| Motor vehicle expenses | 2,321 | 1,893 | ||
| Legal and professional | fees | 667 | 776 | |
| Telephone and internet |
1,956 | 2,035 | ||
| Other office costs | 1,998 | 2,439 | ||
| Depreciation | 635 | 1,145 | ||
| Training and recruitment |
1,222 | 519 | ||
| Accountancy services |
2,616 | 1,696 | ||
| Payroll services | 3,768 | 4,392 | ||
| Bank Charges | 29 | |||
| 33,328 | 36,899 | |||
| Expenditure on charitable |
activities | 256,272 | 265,395 |