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2021-03-31-accounts

Trustees Mrs A Boon
Mrs A Heseltine
Mr S Heywood
Mr R Holmes
Mr A Mitchell
Mr R Oakden
MrJ Southworth
Mr M Sutton
Mr WATwemlow
Mr P Wilcox
Secretary Mr S Heywood
General manager Miss G Beesley
Charity number 515591
Company number 01844549
Registered office Southworth House
35 Birkenhead Road
Hoylake
Wirral
Merseyside
CH47 5AQ
Auditor McLintocks (NWI Umited
46 Hamilton Square
Birkenhead
Wirral
Merseyside
CH41 5AR
Bankers National Westminster
10Banks Road
West Kirby
Wirral
Merseyside
CH48 4LG
Royal Bank ofScotland
1 Exchange Flags
Liverpool
L2 3XN
Solicitors Hill Dickinson
1 St Paul's Square
Liverpool
Merseyside
L39SJ

Page
Trustees'
report
Statement
oftrustees'		 responsibilities
Independent
auditor's		 report
Consolidated
statement		 offinancial activities 13
Consolidated
balance		 sheet 14
Charity balance sheet 15
Consolidated
statement		 ofcash flows 16
Notes to the financial statements 17-37

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
Notes 2021f 2021f 2021f 2020 2020
f		 2020
f
endowments from
Donations
and legacies		 25,997 172,467 198,464 3,985 27,043 31,028
Charitable
activities		 3,193,278 3,193,278 3,288,080 3,288,080
Other trading
activities		 14,175 14,175 356,426 356,426
Investments 42,242 42,242 45,869 45,869
Other income 10,118 10,118 5,840 5,840
Total Income 3,285,810 172,467 3,458,277 3,700,200 27,043 3,727,243
~Edit
Raising funds 7 44,919 44,919 370,250 370,250
Charitable
activities		 8 3,504,374 155,430 3,659,804 3,375,375 6,483 3,381,858
Other 12 3,845 3,845
Total resources
expended 3,553,138 155,430 3,708,568 3,745,625 6,483 3,752,108
Net gains/(losses) on
investments 13 40,134 40,134 (25,177) (25,177)
Net (outgoing)l
incoming
resources
before transfers (227,194) 17,037 (210,157) (70,602) 20,560 (50,042)
Gross transfers
between
funds		 9,000 (9,000) 11,748 (11,748)
Net movement in funds (218,194) 8,037 (210,157) (58,854) 8,812 (50,042)
Fund balances at
1 April 2020 4,395,366 56,568 4,451,934 4,454,220 47,756 4,501,976
Fund balances at
31 March 2021 4,177,172 64,605 4,241,777 4,395,366 56,568 4,451,934

2021 2020
Fixed assets
Tangible assets
investments		 '15
17		 5,221,469
161,075		 5,335,689
236,278
5,382,544 5,571,967
Current assets
Debtors
Cash at bank and in		 hand 19 99,514
230,294		 172,765
156,664
Creditors: amounts falling due within 329,808 329,429
one year 22' (391,817) (371,487)
Net current liabilities (62,009) (42,058)
Total assets less current liabilities 5,320,535 5,529,909
Creditors: amounts failing due after
more than ons year (1,078,758) (1,077,975)
Net assets 4,241,777 4,451,934
income funds
Restricted funds
Unrestricted
funds		 27
25		 64,605
4,177,172		 56,568
4,395,366
4 241 777 4,451,934
The 0nanc)al siatemenis were approved by'the Trustees n.,(.(5.~,x()%CAN ~4f~t I
Mrs A Heseltine Mr 3 outhworth
Trustee Trustee

2021 2020
Fixed assets
Tangible assets 16 5,211,650 5,324,096
Investments 17IL18 161,077 236,280
5,372,727 5,560,376
Current assets
Debtors 20 58,335 188,132
Cash at bank and in hand 139,310 111,840
197,645 299,972
Creditors: amounts failing due within
one year 23 (284,001). (326,323)
Net current
liabilities		 (86,356) (26,351)
Total assets less current liabilities 5,286,371 5,534,025
Creditors:
am'ounts		 'falling due after
more than one year 24 (1,078,758) (1,077,975)
lfet assets 4,207,613 4,456,050
income funds
Restricted funds
Unrestricted
funds		 28
26		 64,605
4,143,008		 56,568
4,399,482
4,207,613 4,456,050
The financial
statements		 were approved by the Trust 'on l... ,~nl.her'
Mrs A Heseltine Southworth
Trustee Trustee
Company
Registration		 No. 01844549

2021 2020
Notes F F
Cash flows from operating activities
Cash (absorbed
by)/generated		 from 34
operations (115,849) 72,516
Investing activities
Purchase oftangible
fixed		 assets (18,870) (90,854)
Purchase of investments (84,862) (18,949)
Proceeds on disposal of investments 200,199 86,526
Investment income 42,242 45,869
Net cash generated
from		 investing
activities 138,709 22,592
Financing activities
Repayment of bank loans 50,770 (147,641)
Net cash generated
from/(used		 in)
financing activities 50,770 (147,641)
Net increase/(decrease) in cash and cash
equivalents 73,630 (52,533)
Cash and cash equivalents at beginning ofyear 156,664 209,197
Cash and cash equivalents at end ofyear 230,294 156,664

Unrestricted Unrestricted
funds funds
2021 2020
6 f
Fundraising events 14,021 10,662
Shop income 154 35,194
Trading
activity income: Domiciliary		 care 310,550
Other trading activities 14,175 356,426

Unrestricted Unrestricted
funds funds
2021 2020
6
Rental income 37,698 38,163
Income from listed investments 4,482 7,398
Interest receivable 62 308
42,242 45,869

Unrestricted Unrestricted
funds funds
2021 2020
6 6
'
Fun
r
i		 a d ublici
Other fundraising costs 216 471
TTdi
T
Operating charity shops 16,093 18,707
Other domiciliary care costs (pre charity status) 19,624
Staff costs charity shop 10,864 20,348
Staff costs domiciliary
care (pre charity status)		 223,908
Depreciation
domiciliary		 care (pre charity status) 2,077
Depreciation
charity shop		 1,482 657
Support costs domiciliary care (pre charity status) 69,084
Trading costs 28,439 354,405
Investec costs 1,337 1,866
Apartment expenses 14,927 13,508
Investment costs 16,264 15,374
44,919 370,250
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9 Support costs Support costs
Support Governance 2021 Support Governance 2020
costs costs costs costs
f 6 f 5
Staff costs 325,436 325,436 281,235 281,235
Admin expenses 1,810 1,810 4,134 4,134
Professional fees 9,883 9,883 38,724 38,724
Bank charges 2,736 2,736 3,815 3,815
Interest payable &
similar charges 19,287 19,287 29,107 29,107
Audit fees 10,165 10,165 6,565 6,565
Non audit fees 3,885 3,885 3,885 3,885
Legal and professional 4,266 4,266 6,766 6,766
Trustee
indemnity
insurance 6,368 6,368 3,604 3,604
Sundries 1,863 1,863 1,850 1,850
359,152 26,547 385,699 357,015 22,670 379,685
Analysed between
Trading 65,201 3,883 69,084
Charitable activities 359,152 26,547 385,699 291,814 18,787 310,601
359,152 26,547 385,699 357,015 22,670 379,685

2021 2020
Number Number
Administrative 10 11
Nursing 92 88
Ancillary 25 34
Domiciliary 30 28
Total 157 161

10 Employees (Continued)
Employment
costs		 2021f 2020
f
Wages and salaries 2,703,903 2,680,886
Social security costs 190,409 171,943
Other pension costs 45,744 43,529
2,940,056 2,896,358

Unrestricted Total
funds
f
2021 2020
Net loss on disposal oftamgible fixed assets 3,845
13 Net gains/(losses) on investments
Unrestricted Unrestricted
funds funds
2021f 2020
f
Revaluation of investments 31,968 (26,299)
Gain/(toss) on sale ofinvestments 8,166 1,122
40,134 (25,177)

14 Brooklield Homecare Brooklield Homecare Limited
A summary ofthe results ofthe subsidiary 2021 2020
is shown below:
Turnover 575,273 529,676
Expenditure (537,383) (536,932)
37,890 (7,256)
Aggregate assets and liabilities
Fixed assets 9,429 11,593
Current assets 133,892 84,969
Current
liabilities		 (109,545) (100,676)
Share capital 2 2
33,778 (4,114)
15 Tangllble fixed assets - Group
Freehold land Fixtures and Computers Motor vehicles Total
and buildings atungs
6 6 6 6
Cost
At 1 April 2020 7,268,465 571,141 3,303 61,500 7,904,409
Additions 16,197 2,673 18,870
Disposals (20,157) (20,157)
At 31 March 2021 7,268,465 567,181 5,976 61,500 7,903,122
Depreciation and impairment
At 1 April 2020 2,069,772 444,970 687 53,291 2,568,720
Depreciation charged in the year 77,431 48,280 1,482 2,052 129,245
Eliminated
in		 respect ofdisposals (16,312) (16,312)
At 31 March 2021 2,147,203 476,938 2,169 55,343 2,681,653
Carrying
amount
At 31 March 2021 5,121,262 90,243 3,807 6,157 5,221,469
At 31 March 2020 5,198,692 110,065 1,025 8,210 5,335,689

Tangible fix ed asset s - Charity
Freehold
land		 Fixtures and Motor vehicles Total
~nd bulldlngs flttlngs
6 F. 6
Cost
At 1 April 2020 7,268,465 559,261 61,500 7,889,226
Additions 16,197 16,197
Disposals (20,157) (20,157)
At 31 March 2021 7,268,465 555,301 61,500 7,885,266
Depreciation and impairment
At 1 April 2020 2,069,772 442,067 53,291 2,565,130
Depreciation charged in the year 77,431 45,315 2,052 124,798
Eliminated
in		 respect ofdisposals (16,312) (16,312)
At 31 March 2021 2,147,203 471,070 55,343 2,673,616
Carrying
amount
At 31 March 2021 5,121,262 84,231 6,157 5,211,650
At 31 March 2020 5,198,692 117,194 8,210 5,324,096

Listed Cash in Total
Investments portfolio
E
Cost or valuation
At 1 April 2020 235,676 602 236,278
Additions 84,862 210,446 295,308
Valuation changes 8,166 8,166
Disposals (178,478) (200,199) (378,677)
At 31 March 2021 150,226 10,849 161,075
Carrying amount
At 31 March 2021 150,226 10,849 161,075
At 31 March 2020 235,676 602 236,278

19 Debtors - Group - Group
2021 2020
Amounts falling due within one year: 6 f
Trade debtors 56,251 116,992
Other debtors 460 193
Prepayments and accrued income 42,803 55,580
99,514 172,765
20 Debtors - Charity
2021 2020
Amounts falling due within one year: 6 6
Trade debtors 18,069 92,295
Amounts owed by subsidiary undertakings 1,729 55,512
Other debtors 460 193
Prepayments and accrued income 38,077 40,132
58,335 188,132
21 Loans and overdrafts -Group &charity
2021 2020
f
Bankloans 1,273,659 1,222,889
Payable within one year 194,901 144,914
Payable after one year 1,078,758 1,077,975
Amounts included above which fall due after five years:
Payable by instalments 475,418 474,583

22 Creditors: amounts Creditors: amounts falling due within one year - Group
2021 2020
Notes 8 5
Bankloans 21 194,901 144,914
Other taxation and social security 41,021 39,594
Trade creditors 52,625 93,274
Other creditors 51,422 48,455
Accruals and deferred income 51,848 45,250
391,817 371,487
23 Creditors: amounts falling due within one year - Charity
2021 2020
Notes 8 f
Bank loans 21 144,901 144,914
Other taxation and social security 32,701 33,312
Trade creditors 46,363 89,124
Other creditors 13,445 16,195
Accruafs and deferred income 46,591 42,778
284,001 326,323
24 Creditors: amounts falling due after more than one year
Group &charity 2021 2020
Notes 8 8
Bank loans 21 1,078,758 1,077,975

Movement in funds
Balance at Incoming Resoul'css Transfers Revaluations, Balance at
1Apre 2020 resources expended gains and 31 March 2021
losses
f F
General unrestricted funds 4,395,366 3,285,810 (3,553,528) 9,000 40,134 4,176,782
4,395,366 3,285,810 (3,553,528) 9,000 40,134 4,176,782
Movement in funds
Balance at Incoming Resources Transfers Revaluations, Balance at
1Aprg 2019 resources expended gains and 31 March 2020
losses
F. F 6
General unrestricted funds 4,454,220 3,700,200 (3,745,625) 11,748 (25,177) 4,395,366
4,454,220 3,700,200 (3,745,625) 11,748 (25,177) 4,395,366

Movement in funds
Balance at Incoming Resources Transfers Revaluations, Balance at
1Aprg 2020 resources expended gains snd 31 March 2021
losses
6 6
General unrestricted funds 4,399,482 2,744,414 (3,050,203) 9,000 40,134 4,142,827
4,399,482 2,744,414 (3,050,203) 9,000 40,134 4,142,827
Movement in funds
Balance at Incoming Resources Transfers Revaluations, Balance at
1April 2010 resources expended gains and 31 March 2020
losses
f 6 6
General unrestricted funds 4,451,080 3,170,524 (3,208,693) 11,748 (25,177) 4,399,482
4,451,080 3,170,524 (3,208,693) 11,748 (25,177) 4,399,482

29 Analysis ofnet assets between funds - Group
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
E E E E E E
Fund balances at
31 March 2021
are represented
by:
Tangible assets 5,221,469 5,221,469 5,335,689 5,335,689
Investments 161,075 161,075 236,278 236,278
Current assets/
(liabilities) (126,614) 64,605 (62,009) (98,626) 56,568 (42,058)
Long term liabilities (1,078,758) - (1,078,758) (1,077,975) (1,077,975)
4,177,172 64,605 4,241,777 4,395,366 56,568 4,451,934
30 Analysis ofnet assets between funds Charity
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
E F E E E E
Fund balances at
31 March 2021
are represented
by:
Tangible assets 5,211,650 5,211,650 5,324,096 5,324,096
Investments 161,077 161,077 236,280 236,280
Current assetsl
(liabilities) (150,961) 64,605 (86,356) (82,919) 56,568 (26,351)
Long term liabilities (1,078,758) (1,078,758) (1,077,975) (1,077,975)
4,143,008 64,605 4,207,613 4,399,482 56,568 4,456,050

At the reporting end date the charity end date the charity end date the charity end date the charity had had outstanding outstanding commitments commitments for future minimum
lease payments		 minimum
lease payments
under non-cancellable
operating		 leases, which fall due as follows:
2021 2020
E E
Within one year 9,025 18,498
Between two and five years 24,577 61,149
33,602 79,647
33 Analysis
ofchanges
in net (debt)/funds
At 1 April 2020 Cash llowsAt 31 March 2021
E E E
Cash at bank and in hand 156,664 73,630 230,294
Loans falling due within one year (144,914) (49,987) (194,901)
Loans falling due afier more than one year (1,077,975) (783) (1,078,758)
(1,066,225) 22,860 (1,043,365)
34 Cash generated from operations -Group 2021 2020
E E
Deficit for the year (210,157) (50,042)
Adjustments
for:
investment
income recognised		 in statement offinancial activities (42,242) (45,869)
Loss on disposal oftangible fixed assets 3,845
Gain on disposal ofinvestments (8,166) (1,122)
Fair value gains and losses on investments (31,968) 26,299
Depreciation
and		 impairment
oftangible		 fixed assets 129,246 126,702
Movements
in working
capital:
Decrease/(increase)
in debtors		 73,250 (7,342)
(Decrease)fiincrease
in creditors		 (29,657) 23,890
Cash (absorbed by)/generated from operations (115,849) 72,516