2023-03-31-accounts - Age Concern Liverpool & Sefton

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			Page
Chairman's	statement
report			2-11
Statement	ofresponsibilities		12
independent	auditor's	report	13-14
Statement	offinancial	activities	15
Balance sheet			16 - 17
Statement	ofcash flows		18
Notes to the financial		statements	19-34

		Unrestricted	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
		Notes	f	6	F	6	6	6
Income from:
Donations and
legacies		3	261,795		261,795	37,483		37,483
Charitable activities		4	2,128,332		2,128,332	1,895,074		1,895,074
Other trading
activities			248		248	333		333
Investments			10,279	1,186	11,465	10,111	1,327	11,438
Total income			2,400,654	1,186	2,401,840	1,943,001	1,327	1,944,328
~E* Cht
Raising funds		7	2,382	123	2,505	2,296	171	2,467
Charitable activities		8	2,125,381		2,125,381	2,078,457		2,078,457
Total expenditure			2,127,763	123	2,127,886	2,080,753	171	2,080,924
Net gains/(losses)		on
investments		12	(19,422)	3,898	(15,524)	6,549	(7,812)	(1,263)
Net incoming/(outgoing)
resources			253,469	4,961	258,430	(131,203)	(6,656)	(137,859)
Other recognised		gains and	losses
Actuarial gain on
defined benefit
pension schemes			114,910		114,910	156,000		156,000
Net movement	in	funds	368,379	4,961	373,340	24,797	(6,656)	18,141
Fund balances at 1 April
2022			605,077	407,106	1,012,183	580,280	413,762	994,042
Fund balances	at	31
March 2023			973,456	412,067	1,385,523	605,077	407,106	1,012,183

			2023		2022
		Notes	f		f
Fixed assets
Tangible assets		14		1,584		5,457
Investments		15		403,922		426,133
				405,506		431,590
Current assets
Debtors			153,376		266,160
Cash at bank and in	hand		1,101,066		568,691
			1,254,442		834,851
Creditors: amounts	falling due within
one year		17	(274,425)		(185,258)
Nei current assets				980,017		649,593
Total assets less current liabilities				1,385,523		1,081,183
Provisions for liabilities						(69,000)
Net assets				1,385,523		1,012,183
Income funds
Restricted funds		20		412,067		407,106
Unrestricted funds
Designated funds			271,583		275,457
General unrestricted	funds		701,873		329,620
				973,456		605,077
				1,385,523		1,012,183

				2023		2022
			Notes			6
Cash flows from operating	activities
Cash generated from/(absorbed operations		by)	26		514,224		(279,579)
Investing activities
Purchase ofinvestments				(35,001)
Proceeds from disposal of investments				38,894		34,332
Investment income received				11,465		11,438
Net cash generated from investing
activities					15,358		45,770
Net cash used in financing	activities
Net increase/(decrease) in cash and cash
equivalents					529,582		(233,809)
Cash and cash equivalents	at	beginning	ofyear		693,447		927,256
Cash and cash equivalents		at end of	year		1,223,029		693,447
Relating to:
Cash at bank and in hand					1,101,066		568,691
Cash held by investment managers					121,962		124,756

Donations	and legacies
		Unrestricted	Unrestricted
		funds	funds
		2023	2022
		6	g
Donations	and gifts	48,550	5,550
Legacies	receivable	213,245	31,933
		261,795	37,483

Charitable
activities
			Sefton	Residential	Prevention	Combat		Total	Total
			Befrlsndlng	Care Home	Through	lsolatloo		2023	2022
				Communities
			2023	2023	2023	2023
			E	E	E	E
Care home fees				1,793,877			1,793,877		1,692,906
Services provided
under contract			122,910		94,034	117,511		334,455	201,491
Other charitable
activities									677
			122,910	1,793,877	94,034	117,511	2,	128,332	1,895,074
For the year ended 31 March 2022
				Sefton	Reconnect	Residential		Other	Total
				Befriending		Care Home			2022
				E					E
Care home fees						1,692,906			1,692,906
Services provided		under	contract	126,579	74,912				201,491
Other charitable	activities							677	677
				126,579	74,912	1,692,906		677	1,895,074

Unrestricted	Unrestricted
funds	funds
2023	2022
E	K
248	333

	Sefton	Residential	Prevention	Combat	Total	Total
	Befriending	Care Home	Through	Isolation	2023	2022
			Communities
	2023	2023	2023	2023
		6	6	6
Staff costs	84,988	444,870	29,488	55,959	615,305	530,104
Rent and rates		190,786			190,786	158,195
Agency costs		822,507			822,507	990,058
Repairs and maintenance	51	9,682		2,756	12,489	10,021
Other staffing costs	4,140	2,064	1,192	1,383	8,779	29,924
Legal and professional fees		35,466	11,720	13	47,199	30,319
Insurances	2,436	342	2,281	2,010	7,069	2,800
Heat and light		37,155			37,155	5,658
Printing, postage and stationery		1,161			1,161	1,369
Equipment costs		15,269		560	15,894	3,285
Advertising and
events	60	1,577	4,404	5,007	11,048	1,240
Telephone	1,953	1,015	1,859	1,373	6,200
Sundry expenses	604	7,504	46S	27	8,603	4,525
	94,232	1,569,398	51,477	69,088	1,784,195	1,767,498
Share ofsupport costs (see note 9)	22,511	218,665	16,759	18,612	276,547	229,651
Share ofgovernance costs (see note 9)	5,262	51,110	3,917	4,350	64,639	81,308
	122,005	1,839,173	72,153	92,050	2,125,381	2,078,457

For the year ended 3	1	March 2022
			Sefton	Reconnect	Residential	Other	Total
			Befriending		Care Home		2022
			6		8
Staffcosts			99,251	61,923	368,930		530,104
Rent and rates					158,195		158,195
Agency costs					990,058		990,058
Repairs and maintenance					10,021		10,021
Other staffing costs			832	315	28,777		29,924
Legal and professional		fees			30,319		30,319
Insurances					2,800		2,800
Heat and light					5,658		5,658
Printing, postage and	stationery				1,369		1,369
Equipment costs					3,285		3,285
Advertising and events			1,240				1,240
Sundry expenses			875	57	3,576	17	4,525
			102,198	62,295	1,602,988	17	1,767,498
Share ofsupport costs		(see note 9)	32,381	7,877	189,393		229,651
Share ofgovernance	costs (see note 9)		11,464	2,789	67,055		81,308
			146,043	72,961	1,859,436	17	2,078,457

Support c	osts
		Support	Governance	2023	Support	Governance	2022
		costs	costs		costs	costs
		E	6		6	f
Staff costs		169,117		169,117	126,770		126,770
Depreciation		3,874		3,874	4,533		4,533
Rent and rates		23,048		23,048	12,965		12,965
Repairs and
maintenance		4,947		4,947	521		521
Other staffing costs		9,094		9,094	3,712		3,712
Telephone		6,325		6,325	9,678		9,678
Computer	and website
costs		22,947		22,947	30,879		30,879
Printing, postage and
stationery		5,890		5,890	6,420		6,420
Insurances		23,090		23,090	31,518		31,518
Equipment	costs	416		416	403		403
Sundry expenses		7,799		7,799	2,252		2,252
Audit fees			14,800	14,800		15,500	15,500
Legal and	professional		49,839	49,839		65,808	65,808
		276,547	64,639	341,186	229,651	81,308	310,959
Analysed	between
Charitable	activities	276,547	64,639	341,186	229,651	81,308	310,959

		2023	2022
		Number	Number
		37	32
Employment	costs	2023	2022
		6	E
Wages and salaries		717,935	603,711
Social security costs		54,004	42,380
Other pension costs		12,483	10,783
		784,422	656,874

Net gains/(l	oss	es)	on i	nvestments
				Unrestricted	Restricted	Total Unrestricted		Restricted	Total
				funds	funds		funds	funds
				2023 K	2023 8	2023f	2022 K	2022 8	2022 8
Revaluation	of
investments				(24,584)	3,898	(20,686)	6,549	(7,812)	(1,263)
Gain/(loss)	on	sale	of
investments				5,162		5,162
				(19,422)	3,898	(15,524)	6,549	(7,812)	(1,263)

15	Fixed asset inv	est	men	ts
						Listed	Other	Total
						investments	investments
						E
	Cost or valuation
	At 1 April 2022					426,033	100	426,133
	Additions					35,001		35,001
	Valuation changes					(20,686)		(20,686)
	Cash movement					(2,794)		(2,794)
	Disposals					(33,732)		(33,732)
	At 31 March 2023					403,822	100	403,922
	Carrying amount
	At 31 March 2023					403,822	100	403,922
	At 31 March 2022					426,033	100	426,133
							2023	2022
	Other investments		comprise:			Notes	E	E
	investments in	subsidiaries				25	100	100
16	Debtors
							2023	2022
	Amounts failing due			within	one year:		E	E
	Trade debtors						117,915	154,025
	Amounts owed	by	subsidiary		undertakings		6,348	11,674
	Prepayments and		accrued income				29,113	100,461
							153,376	266,160
17	Creditors: amounts			failing	due within one year
							2023	2022
						Notes	E	E
	Other taxation	and social security					14,940	2,745
	Deferred income					19	117,511	100,000
	Trade creditors						100,142	41,965
	Other creditors						20,832	22,848
	Accruals						21,000	17,700
							274,425	185,258

	Provisions for liabilities	Provisions for liabilities					2023f	2022 f
	Retirement benefit obligations							69,000
								69,000
19	Deferred Income
							2023f	2022f
	Arising from government		grants				117,511
	Other deferred income							100,000
							117,511	100,000
	Deferred income is	included		in the financial	statements	as follows:
							2023f	2022f
	Deferred income is	included		within:
	Current liabilities						117,511	100,000
	Movements in the year:
	Deferred income at	1 April 2022					100,000	89,233
	Released from previous		periods				(100,000)	(89,233)
	Resources deferred	in the year					117,511	100,000
	Deferred income at	31 March 2023					117,511	100,000

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			Balance at	Resources	Balance at	Resources		Balance at
			1 April 2021f	expendedf	1 April 2022f	expended f	31	March 2023 f
General development		fund	250,000		250,000			250,000
Tangible fixed	assets		9,990	(4,533)	5,457	(3,874)		1,583
The Hamlets	furniture		20,000		20,000			20,000
			279,990	(4,533)	275,457	(3,874)		271,583

Analysis of	net assets	between funds
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2023 f	2023 f	2023 f	2022 f	2022 f	2022f
Fund balances at 31
March 2023	are
represented	by:
Tangible assets		1,584		1,584	5,457		5,457
Investments		229,443	174,479	403,922	256,615	169,518	426,133
Current assets/(liabilities)		742,429	237,588	980,017	412,005	237,588	649,593
Provislonsand
pensions					(69,000)		(69,000)
		973,456	412,067	1,385,523	605,077	407,106	1,012,183

Details ofthe charity's sub	Details ofthe charity's sub	sidiaries at 31 March	2023 are as follows;
Name of undertaking		Registered	Nature ofbusiness	Class of	%Held
		office		shares held	Direct Indirect
Age Concern	Liverpool	The Frances	Provision offinancial services	Ordinary	100.00
(Services) Limited		Suits, 1st Floor,
		151 Dale Street,
		Liverpool, L2 2JH

Cash generated from operations	Cash generated from operations				2023	2022
					2	6
Surplus for the year					258,430	(137,859)
Adjustments for:
Investment income recognised	in statement		offinancial	activities	(11,465)	(11,438)
Gain on disposal ofinvestments					(5,162)
Fair value gains and losses on	Investments				20,686	1,263
Depreciation and impairment oftangible fixed assets					3,874	4,533
Difference between pension charge and cash contributions					45,910
Movements In working capital:
Decrease/(increase) in debtors					112,784	(87,061)
Increase/(decrease) in creditors					71,656	(59,784)
Increase in deferred income					17,511	10,767
Cash generated from/(absorbed		by) operations			514,224	(279,579)