2021-03-31-accounts - St Helens And Knowsley Caring Association

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			Page
Report ofthe Trustees		1	to	8
Report ofthe Independent	Auditors	9	to	12
Statement ofFinancial Activities
Balance Sheet
Cash Flow Statement			15
Notes to the Financial Statements		16	to	25

					31.3.21	31.3.20
			Unrestricted	Restricted	Total	Total
			fund	funds	funds	funds
		Notes		f,
INCOME AND ENDOWMENTS FROM
Donations and legacies			5,827		5,827	3,122
Charitable activities
Nursing home			1,333,765	899495	2,233,060	2,056,481
Investment income			3,597		3,597	4,650
Total			1,343,189	899,295	2,242,484	2,064,253
EXPENDITURE ON
Charitable activities
Nursing home			1,293,997	899,295	2,193,292	2,105,221
Net gains/(losses) on investments				11,175	11,175	(5,119)
NET INCOME/(EXPENDITURE)			49,192	11,175	60,367	(46,087)
RECONCILIATION	OFFUNDS
Total funds brought	forward		101,775	242,298	344,073	390,160
TOTAL FUNDS CARRIED FORWARD			150,967	253,473	404,440	344,073

				31.3.21	31.3.20
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes	f
FIXEDASSETS
Tangible assets	12	721,996		721,996	750,005
CURRENT ASSETS
Stocks	13	3,121		3,121	2,972
Debtors	14	91,491		91,491	131,391
Investments	15		194,353	194,353	183,764
Cash at bank and in hand		524,167	59,120	583,287	381,147
		618,779	253,473	872,252	699/74
CREDITORS
Amounts falling due within one year	16	(189,808)		(189,808)	(105,206)
NET CURRENT ASSETS		428,971	253,473	682,444	594,068
TOTAL ASSETSLESSCURRENT
LIABILITIES		1,150,967	253,473	1,404,440	1,344,073
CREDITORS
Amounts falling due after more than one year	17	(1,000,000)		(1,000,000)	(1,000,000)
NET ASSETS		150,967	253,473	404,440	344,073
FUNDS	20
Unrestricted funds				150,967	101,775
Restricted funds				253,473	242498
TOTAL FUNDS				404,440	344,073

	FO		RTHE YEAR ENDE	D 31MARCH 2021
				31,3,21	31.3.20
			Notes
Cash flows from operating	activities
Cash generated Rom operations			23	204,235	(149,627)
Changes in investments				(7,254)	(2,395)
Net cash provided by/(used	in) operating		activities	196,981	(152,022)
Cash flows from investing	activities
Purchase oftangible fixed assets				(6,278)	(45,932)
Sale offixed asset investments				7,840	2,947
Interest received				3,597	4,650
Net cash provided by/(used	in) investing		activities	5,159	(38,335)
Change in cash and cash equivalents		in
the reporting period				202,140	(190,357)
Cash and cash equivalents	at the
beginning ofthe reporting	period			381,147	571,504
Cash and cash equivalents	at the end		of
the reporting period				583,287	381,147

						31.3.21	31.3.20
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
Donations				5,827		5,827	3,122
INVESTMENT		INCOME
						31.3.21	31.3.20
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
Investment	Income			3,597		3,597	4,650
INCOME	FROM CHARITABLE ACTIVITIES
						31.3.21	31.3.20
			Activity
Primary Care Trust Grant			Nursing	home		899295	911,888
Accommodation		fees	Nursing	home		1,131@05	1,100,628
Daycare fees			Nursing	home		(150)	43,965
Covid grant	income		Nursing	home		202,710
						2,233,060	2,056,481
CHARITABLE		ACTIVITIES	COSTS
						Support
					Direct	costs (see
					Costs	note 6)	Totals
Nursing home					2,039,072	154,220	2,193,292

Nursing	home
Nursing	home

		Information
Management	Finance	technology
122,677	1,301	21,319
	Governance
Other	costs	Totals
3,883	5,040	154/20

		31.3.21	31.3.20
Auditors'	remuneration	5,040	4,920
Depreciation - owned assets		34,287	35,519

STAFF COSTS
					31.3.21	31.3.20
Wages and salaries					1,622,548	1,5072.57
Social security costs					99,880	100,061
Other pension costs					38,294	36,069
					1,760,722	1,643,387
The average monthly	number ofemployees		during the year was as follows:
					31.3,21	31.3,20
Administration					5	6
Nursing					65	67
Ancillary					20	17
					90	90
The number ofemployees		whose employee	benefits (excluding employer	pension	costs) exceeded	f60,000was
					31.3,21	31.3.20
f60,001 - f70,000					1	1

On occasions it is found necessary to supplement Nursing staff by hiring nurses t During the year under review the costs involved were A7,528(2020:56,928)which	On occasions it is found necessary to supplement Nursing staff by hiring nurses t During the year under review the costs involved were A7,528(2020:56,928)which	On occasions it is found necessary to supplement Nursing staff by hiring nurses t During the year under review the costs involved were A7,528(2020:56,928)which	hrough an ext is included in	ernal Agency StaffCosts.
COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		fund	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies		3,122		3,122
Charitable activities
Nursing home		1,144,593	911,888	2,056,481
Investment income		4,650		4,650
Total		1,152,365	911,888	2,064+53
EXPENDITURE ON
Charitable activities
Nursing home		1,193,333	911,888	2,105,221
Net gains/(losses) on investments			(5,119)	(5,119)
NET INCOME/(EXPENDITURE)		(40,968)	(5,119)	(46,087)
RECONCILIATION	OF FUNDS
Total funds brought forward		142,743	247,417	390,160
TOTAL FUNDS CARRIED FORWARD		101,775	242,298	344,073

12.	TANGIBLE FIXEDASSETS
				Fixtures
		Freehold	Plant and	and
		property	machinery	fittings	Totals
			E
	COST
	At 1 April 2020	1,153,939	357,016	12,097	1,523,052
	Additions		6,278		6,278
	At 31March 2021	1,153,939	363,294	12,097	1,529,330
	DEPRECIATION
	At 1 April 2020	465,791	307,256		773,047
	Charge for year	23,079	11,208		34/87
	At 31March 2021	488,870	318,464		807,334
	NET BOOK VALUE
	At 31March 2021	665,069	44,830	12,097	721,996
	At 31March 2020	688,148	49,760	12,097	750,005
13.	STOCKS
				31.3.21	31.3.20
	Stocks			3,121	2,972
14.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
				31.3.21	31.3.20
	Trade debtors			62,713	98,251
	Prepayments			28,778	33,140
				91,491	131,391
15.	CURRENT ASSETINVESTMENTS
	Market value at 1 April 2020				183,764
	Additions at cost				137,830
	Disposals at market value				(128,932)
	Gains on disposals				7,840
	Movement in cash deposits				(9,484)
	Change in market value				3,334
					194,352
	Market value at 31March 2021

15.	CURRENT ASSETINVESTMENTS -	continued
	Equities				50,296
	Cash on deposit				(128)
	TOTAL CURRENT ASSET INVESTMENTS				194,352
16.	CREDITORS: AMOUNTS FALLING	DUE WITHIN ONE YEAR
				31.3.21	31.3.20
	Accrued expenses			189,808	105,206
17.	CREDITORS: AMOUNTS FALLING	DUE AFTER MORE THAN ONE YEAR
				31.3.21	31.3.20
	Other loans (see note 18)			1,000,000	1,000,000
18.	LOANS
	An analysis ofthe maturity ofloans is given below:
				31.3.21	31.3.20
	Amounts falling due in more than five years:
	Repayable otherwise than by instalments:
	Other loans more 5yrs non-inst			],000,000	1,000,000
19.	SECURED DEBTS
	The following secured debts are included	within creditors:
				31.3,21	31,3.20
	Other loans			1,000,000	1,000,000
	The mortgage is secured by a legal charge	on the treehold property	in	favour ofThe NHS Commissioning Board,
	but will not be due unless the Charity ceases to operate or the building			is sold.

MOVEMENT IN FUNDS
				Net
				movement	At
			At 1.4.20	in funds	31.3.21
					f.
Unrestricted funds
General fund			101,775	49,192	150,967
Restricted funds
Revaluation fund			36,005	11,175	47,180
Patient Amenities			206,293		206,293
TOTAL~S			242,298 344,073	11,175 60,367	253,473 404,440
Net movement in funds, included		in the above are as follows:
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted funds
General fund		1,343,189	(1,293,997)		49,192
Restricted funds
Revaluation fund				11,175	11,175
Patient Amenities		899,295	(899,295)
		899,295	(899,295)	11,175	11,175
TOTAL FUNDS		2,242,484	(2,193492)	11,175	60,367
Comparatives for movement	in	funds
				Net
				movement	At
			At 1.4.19	in funds	31.3.20
Unrestricted funds
General fund			142,743	(40,968)	101,775
Restricted funds
Revaluation fund			41,124	(5,119)	36,005
Patient Amenities			206,293		206,293
			247,417	(5,119)	242,298
TOTAL FUNDS			390,160	(46,087)	344,073

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			E
Unrestricted	funds
General fund			1,152,365	(1,193,333)		(40,968)
Restricted funds
Revaluation	fund				(5,119)	(5,119)
Patient Amenities			911,888	(911,888)
			911,888	(911,888)	(5,119)	(5,119)
TOTAL FUNDS			2,064,253	(2,105421)	(5,119)	(46,087)
A current year 12months		and prior year 12months	combined	position is as follows:
					Net
					movement	At
				At 1.4.19	in funds	31.3.21
Unrestricted	funds
General fund				142,743	8,224	150,967
Restricted funds
Revaluation	fund			41,124	6,056	47,180
Patient Amenities				206,293		206,293
				247,417	6,056	253,473
TOTAL FUNDS				390,160	14,280	404,440

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted	funds
General fund		2,495,554	(2,487,330)		8,224
Restricted funds
Revaluation	fund			6,056	6,056
Patient Amenities		1,811,183	(1,811,183)
		1,811,183	(1,811,183)	6,056	6,056
TOTAL FUNDS		4,306,737	(4,298,513)	6,056	14,280

OPERATING A	CTIVITI	ES
						31.3.21	31.3,20
Net income/(expenditure)		for the reporting		period (as per the
Statement ofFinancial Activities)						60,367	(46,087)
Adjustments for:
Depreciation charges						34,286	35,519
(Gain)/losses on investments						(11,175)	5,119
Interest received						(3,597)	(4,650)
Increase in stocks						(149)	(228)
Decrease/(increase)	in debtors					39,900	(60,811)
Increase/(decrease)	in creditors					84,603	(78,489)
Net cash provided	by/(used		in) operations			204,235	(149,627)
ANALYSIS OF CHANGES			IN NET DEBT
					At 1.4.20	Cash fiow	At 31.3.21
Net cash
Cash at bank and in hand					381,147	202,140	583,287
					381,147	202,140	583@87
Liquid resources
Deposits included	in cash
Current asset investments					183,764	10,589	194,353
					183,764	10,589	194,353
Debt
Debts falling due after 1 year					(1,000,000)		(1,000,000)
					(1,000,000)		(1,000,000)
Total					(435,089)	212,729	(222,360)