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2021-03-31-accounts

LINCOLNSHIRE
HOUSE
ASSOCIATION ASSOCIATION ASSOCIATION
Financial statements
for
the
ear ended 31 March 2021
CONTENTS PAGE
Executive Council's
report
Independent
auditor's
report
Statement offinancial activities
Income and expenditure
account
10
Balance sheet
Statement ofcash flows 12
Notes to the financial statements 13
The following
pages
do not form part ofthe statutory accounts:
General account 21
Activities income and expenditure account 22
Power chair account 22
The Wish Appeal
Fund
23

For the
ear ended
31 March 202 1
Restricted Unrestricted Total Total
funds funds funds funds
2021 2021 2021 2020
Notes
Income from:
Donations
Charitable
activities
Other trading
activities —fundraising
Other
Investment
income - bank interest
events 86,994
6,301
64
1,681,655
82,362
2,182
86,994
1,681,655
6,301
82,426
2,182
8,429
1,843,271
18,154
8,478
9,582
Total income 93,359 1,766,199 1,859,558 1,887,914
Expenditure
on:
Charitable
activities
4 1,028 1,671,794 1,672,822 1,653,967
Total expenditure 1,028 1,671,794 1,672,822 1,653,967
Net income 92,331 94,405 186,736 233,947
Transfers
between
funds (93,295) 93,295
Net movement
in funds for the year
(964) 187,700 186,736 233,947
Total funds brought forward 3,176 5,136,877 5,140,053 4,906,106
Total funds carried forward 2,212 5,324,577 5,326,789 5,140,053

Income
Investment income
Gross income
Expenditure
Net income
2021f 2020
E
1,857,376 1,878,332
2,182 9,582
1,859,558 1,887,914
1,672,822 1,653,967
186,736 233,947

Year ended 31 March 2021
2021 2020
Cash flow from operating activities
Net income for the year 186,736 233,947
Depreciation 74,594 78,257
Interest received (2,182) (9,582)
Decrease
in debtors
21,583 32,125
Increase/(decrease)
in creditors
110,996 (11,508)
391,727 323.239
Cash flow from investing activities
Interest received 2,182 9,582
Payments
to acquire tangible
fixed assets (93,913) (358,274)
Net cash flow from investing activities (91,731) (348,692)
Increase/(decrease)
in cash
and cash equivalents
in the year 299,996 (25,453)
Cash and cash equivalents at 1 April 2020 2,281,286 2,306,739
Cash and cash equivalents at 31 March 2021 2,581,282 2,281,286
Cash and cash equivalents consists of:
Cash at bank and
in hand
2,581,282 2,281,286
Cash and cash equivalents at 31 March 2021 2,581,282 2,281,286

Anal sis of ex enditur e
on charita
ble
act
ivities
2021 2020
Restricted Unrestricted Total Totalf
Carers' salaries 1,093,988 1,093,988 1,110,645
Food and provisions 38,323 38,323 45,748
Repairs and renewals 127,053 127,053 99,709
Telephone
charges
1,305 1,305 1,527
Printing,
stationery
and
advertising 14,059 14,059 11,882
Travel and motor expenses 4,885 4,885 7,237
Heating
and
light 47,854 47,854 49,971
Insurance 29,999 29,999 26,780
Rates 17,056 17,056 18,615
Care quality commission registration fee 5,779 5,779 5,779
Course and tuition fees 3,400 3,400 3,081
Cleaning
and sundry
22,838 22,838 13,838
Activities 1,028 1,028 972
Depreciation 74,594 74,594 78,257
Housekeeping 5,661
Governance costs (see note 5) 190,661 190,661 174,265
1,028 1,671,794 1,672,822 1,653,967
Anal sis of overnance costs
2021 2020
Restricted Unrestricted Total
f.
Totalf
Bank charges and interest 1,190 1,190 1,328
Accountancy and audit fees 5,782 5,782 6,274
Legal and professional fees 15,029 15,029 2,570
Administration salaries 162,631 162,631 159,610
Administration staff pensions 6,029 6,029 4,483
190,661 190,661 174,265
Government Grants
2021 2020
Restricted Unrestricted Total Total
Coronavirus assistance measures 82,362 82,362

This is s tated aft er charging:
2021 2020
E
Depreciation and amortisation ofowned assets 74,594 78,257
Auditor's remuneration:
Audit fees 3,600 3,600
Accountancy services 2,182 2,674
The total staff costs and employees
benefit's was
as follows:
2021 2020
Wages and salaries 1,152,054 1,174,257
Social security costs 76,493 70,906
Pension costs 34,101 29,575
1,262,648 1,274,738
2021 2020
Charitable activities 70 82
Governance 4 4
74 86

Fixtures
Leasehold and Motor
~ro i~art f~ittin s vehicles Total
E E E
Cost
At 1 April 2020 3,538,321 174,282 104,167 3,816,770
Additions 93,913 93,913
At 31 March 2021 3,632,234 174,282 104,167 3,910,683
~De reciation
At 1 April 2020 768,914 160,667 73,814 1,003,395
Provided during the year 63,601 3,405 7,588 74,594
At 31 March 2021 832,515 164,072 81,402 1,077,989
Net book value
At 31 March 2021 2,799,719 10,210 22,765 2,832,694
At 31 March 2020 2,769,407 13,615 30,353 2,813,375

10 Stocks
2021 2020
Consumables 2,200 2,200
11 Debtors: All receivable within one year
2021 2020
Trade debtors 67,400 86,278
Prepayments and accrued income 9,563 12,268
76,963 98,546

Creditors: Amounts
f
alling due within one year
2021 2020f
Trade creditors 43,932 8,662
Other tax and social security 15,058 16,212
Other creditors 9,491 12,844
Accruals and deferred income 97,869 17,636
166,350 55,354

Anal sis ofmovement
in unrestricte
d
funds
~Desi usted
Fund for Total
Retained Assets WISH Unrestricted
~Sur
lus
~Com
1eted
~A )eal Funds
E
Balance at 1 April 2020 2,060,932 2,720,005 355,940 5,136,877
Incoming resources 1,766,199 1,766,199
Resources expended (1,608,193) {63,601) (1,671,794)
Transfers 93,913 (618) 93,295
Balance at 31 March 2021 2,218,938 2,750,317 355,322 5,324,577

Anal sis ofmovement
in restricted
funds
Power
WISH Chair Total
Activities A~)eal Football Restricted
Fund Fund Fund Funds
Balance at 1 April 2020 2,309 867 3,176
Incoming resources 64 93,295 93,359
Resources expended (1,028) (1,028)
Transfers (93,295) (93,295)
Balance at 31 March 2021 1,345 867 2,212

Fund balances at 31 March 2021 are represente d
by:
Restricted Unrestricted
funds funds Total
Tangible fixed assets 2,832,694 2,832,694
Cash at bank and in hand 2,212 2,579,070 2,581,282
Other net current assets/(liabilities) (87,187) (87,187)
Total 2,212 5,324,577 5,326,789

General account for the ear ended 31 March 2021
2021 2020
f.
Income
Social security benefits and third parties 218,844 222,790
Personal allowances (23,257) (24,273)
Local authority
and third
parties
-day attenders
-funding
101,900
1,152,317
138,166
1,166,506
-respite care
-assessment
fees
138,095
243
159,303
285
-continuing
care
90,583 180,494
Sundry receipts
Grants received
2,930
82,362
6,803
Rents received 690
Bank interest received 2,182 9,582
Donations 152
1,766,199 1,860,498
Less: Overheads
Salaries and employees
Food and provisions
healthcare 1,262,648
38,323
1,274,738
45,748
Repairs and renewals
Telephone charges
Printing,
stationery
and advertising
Travel and motor expenses
Heating
and lighting
lnsurances
127,053
1,305
14,059
4,885
47,854
29,999
99,709
1,527
11,882
7,237
49,971
26,780
Rates 17,056 18,615
Accountancy
charges
Bank charges
Legal, professional
and CRBfees
Care Quality Commission
registration
Course and tuition costs
fee 5,782
1,190
15,029
5,779
3,400
6,274
1,328
2,570
5,779
3,081
Cleaning
and sundry expenses
Housekeeping
Depreciation
22,838
74,594
13,838
5,661
78,257
1,671,794 1,652,995
Net surplus
for the year
94,405 207,503

Activities incom e and ex enditure account for the ear ended 31 March 2021
2021 2020
E
Balance brought forward 2,309 2,296
Income
Arts and crafts 621
Reiki 12 45
Health and beauty 37 59
Baking 15 64 260 985
2,373 3,281
Expenditure
Arts and crafts 220
Reiki 1,008
Health and beauty 20 583
Baking 142
Licences 27
1,028 972
Balance carried forward 1,345 2,309
BLFGrant- Power Chair Football account for the ear ended 31 March 2021
2021 2020f
Balance brought forward 867 867
Balance carried forward 867 867

The Wish A
eal Fund for the
ear ended 31 lwarch 2021
2021f 2020
Income
Donations
received
86,994 8,277
Net Income from Fund Raising Efforts
200 Club 4,435 4,580
Horse Racing Night
Tote/Bonus
Ball
110
144
Midsummer
Walk
994
Car Bootsales 571 1,103
Quiz Nights
Sportsman's
Dinner
378
2,795
Christmas
Draw
1,000 1,648
Summer Fete 1,980
Christmas
Fayre
Collection boxes
536
115
Tea Party —Dance marathon
Ria's Walk
1,310
735
Bingo
Easter Fayre
Craft Fayre
Kurling
Lines Lotto
295 379
421
338
199
304
Karate Club 85
6,301 18,154
Total income 93,295 26,431
Surplus for the year 93,295 26,431

The Wis h A
eal Fund for th
e
ear ended 31 Mar
ch 2021
2021 2020
Balance brought
forward at 1 April 2020
Funds raised during the year 93,295 26,431
Phase 9 expenses transferred to Assets Completed Fund (93,913) (357,330)
Phase 10expenses transferred to Assets Completed Fund (944)
Transfer from designated
fund
618 331,843
Fund balance at 31 March 2021
Amount Designated
for the fund from the Retained Surplus
Balance brought
forward
355,940 637,783
Transfer to restricted
fund
(618) (331,843)
Transfer from unrestricted
surplus
50,000
Balance at 31 INarch 2021 355,322 355,940
Total Wish Appeal Fund 355,322 355,940