2022-03-31-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			13
Ba)ance Sheet			14
Cash Flow Statement			15
Notes to the Financial Statements		16	to	25
Detailed Statement ofFinandal	Activities	26	to	27

F RTH	E YEAR	E D31M	H2 22
				31,322	31.321
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies		7/87		7,287	5,827
Charitable activities
Nursing home		1,558,359	899,812	2,458,171	2,233,060
Investinent income		3,098		3,098	3,597
Total		1,568,744	899,812	2,468,556	2@42,484
EXPENDITURE ON
Charitable activities
Nursing home		1,463,971	899,812	2,363,783	2,193492
Net gains/(losses) on investinents			(5,485)	(5,485)	11,175
NET INCOME/(EXPENDITURE)		104,773	(5,485)	99,288	60/67
RECONCILIATION OF FUNDS
Total funds brought forward		150,967	253,473	404,440	344,073
TOTAL FUNDS CARRIED FORWARD		255,740	247,988	503,728	404,440

				31.3.22	31.321
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	12	694374		694,374	721,996
CURRENT ASSETS
Stocks	13	2,813		2,813	3,121
Debtors	14	161,920		161,920	91,491
Investments	15		189,034	189,034	194,353
Cash at bank and in hand		582,007	58,954	640,961	583387
		746,740	247,988	994,728	872852
CREDITORS
Amounts falling due within one year	16	(185,374)		(185,374)	(189,808)
NET CURRENT ASSETS		561,366	247,988	809,354	682,444
TOTAL ASSETSLESSCURRENT
LIABILITIES		If55,740	247,988	1,503,728	1,404,440
CREDITORS
Amounts falling due after more than one year	17	(1,000,000)		(1,000,000)	(1,000,000)
NET ASSETS		255,740	247,988	503,728	404,440
FUNDS	20
Unrestricted funds				255,740	150,967
Restricted funds				247,988	253,473
TOTAL FUNDS				503,728	404,440

				ASH	FLOW	ATEME
			FORTHE YE		ENDED 31MARCH 2022
						31.3.22	31.321
				Notes
Cash flows from operating	activities
Cash generated &om operations				23		59,827	204,234
Changes in investments						(2,681)	(7,253)
Net cash provided by operating		activities				57,146	196,981
Cash Ilows from investing	activities
Purchase oftangible fixed assets						(5,084)	(6/78)
Saleoffixed asset investments						2,514	7,840
Interest received						3,098	3,597
Net cash provided by investing		activities				528	5,159
Change in cash and cash equivalents				ln
the reporting period						57,674	202,140
Cash and cash equivalents	at	the
beginning ofthe reporting	period					583,287	381,147
Cash and cash equivalents	at	the	end	of
the reporting period						640,961	583387

							31.3.22	31.321
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
							f.
	Donations				7@87		7@87	5,827
3.	INVESTMENT		INCOME
							313.22	31.321
					Unrestricted	Restricted	Total	Total
					funds	funds	fiends	funds
	Investment	Income			3,098		3,098	3,597
4.	INCOME	FROM CHARITABLE ACTIVITIES
							31.3.22	31.321
				Activity
	Primary Care Trust Grant			Nursing	home		899,811	899,295
	Accommodation		fees	Nursing	home		1/42/27	1,131,205
	Daycare fees			Nursing	home		6,575	(150)
	Covid grant	income		Nursing	home		209,558	202,710
							2,458,171	2/33,060

					Support
				Direct	costs (see
				Costs	note 6)	Totals
	Nursing	home		2,213@41	150,542	2,363,783
6.	SUPPORT COSTS
						Information
				Management	Finance	technology
	Nursing	home		124,485	1,311	17,944
					Governance
				Other	costs	Totals
	Nursing	home		1,642	5,160	150,542
7.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)		is stated after charging/(crediting):
					31.322	31,3.21
	Auditors'	remuneration			5,160	5,040
	Depreciation - owned assets				32,706	34/87

STAFFCOSTS
			31,322	31.3.21
Wages and salaries			1,691,850	1,622,548
Social security costs			104,069	99,880
Other pension costs			34,886	38/94
			1,830,805	1,760,722
The average monthly	number ofemployees	during the year was as follows:
			31.322	313.21
Administration			4	4
Nursing			72	66
Ancillary			19	20
			95

The number ofemploy	ees whose employee benefits	(excludi	ng employer pension c	osts) exceeded	&Ã,000was:	&Ã,000was:
				313.22	31.3.21
K60,001 - f70,000				1		1
On occasions it is found necessary to supplement		Nursing	staff by hiring nurses	through an external		Agency.
During the year under	review the costs involved were K87,699(2021:fA7,528)which is included				in StaffCosts.
COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
			Unacted	Restricted		Total
			fund	funds		funds
INCOME AND ENDOWMENTS FROM
Donations and legacies			5,827			5,827
Charitable activities
Nursing home			1,333,765	899@95	2/33,060
Investment income			3,597			3,597
Total			1,343,189	899@95	2/42,484
EXPENDITURE ON
Charitable activities
Nursing home			1@93,997	899@95	2,193@92
Net gains on investments				11,175		11,175
NET INCOME			49,192	11,175		60,367
RECONCILIATION	OFFUNDS
Total funds brought	forward		101,775	242,298		344,073
TOTAL FUNDS CARRIED FORWARD			150,967	253,473
GAINS AND LOSSESON INVESTMENT ASSETS

12.	TANGIBLE FIXEDASSETS
					Fixtures
		Freehold		Plant and	and
		property		machinery	fittings	Totals
	COST
	At 1 April 2021	1,153,939		363/94	12,097	1,529,330
	Additions			5,084		5,084
	At 31 March 2022	1,153,939		368378	12,097	1,534,414
	DEPRECIATION
	At 1 April 2021	488,870		318,464		807,334
	Charge for year	23,079		9,627		32,706
	At 31March 2022	511,949		328,091		840,040
	NET BOOKVALUE
	At 31March 2022	641,990		40/87	12,097	694,374
	At 31March 2021	665,069		44,830	12,097	721,996
13.	STOCKS
					31.3.22	31.3.21
	Stocks				2,813	3,121
14.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
					31,322	31,3.21
	Trade debtors				145,800	62,713
	Prepayments				16,120	28,778
					161,920	91,491
15.	CURRENT ASSETINVESTMENTS
	Market value at 1 April 2021					194,352
	Additions at cost					89$,78
	Disposals at market value					(92,173)
	Gains on disposals					2,514
	Movement in cash deposits					3,062
	Change in market value					(7,999)
						189,034
	Market value at31March 2022
	A detailed summary ofthe total current asset investments		as at 31 March 2022 is		as follows:
						131,515

		FOR THE	AR ENDED 31NAR	C	2022
15.	CURRENT ASSET	INVESTMENTS -	continued
	Equities					54,349
	Cash on deposit					3,170
	TOTAL CURRENT	ASSETINVESTMENTS				189,034
16.	CREDITORS: AMOUNTS FALLING		DUE WITHIN ONE YEAR
					31.3.22	31.321
					f.
	Accrued expenses				185,374	189,808
17.	CREDITORS: AMOUNTS FALLING		DUE AFTER MORE THAN ONE YEAR
					31.3.22	31.321
	Other loans (see note	18)			1,000,000	1,000,000
18.	LOANS
	An analysis ofthe maturity ofloans is given below:
					313.22	31.321
	Amounts falling due	in more than five years:
	Repayable otherwise	than by instalments:
	Other loans more Syrs non-inst				1,000,000	1,000,000
19.	SECURED DEBTS
	The following secured debts are included		within creditors:
					31.3.22	31.3.21
	Other loans				1,000,000	1,000,000
	The mortgage is secured by a legal charge		on the ireehold 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 1.4.21	in funds	31.322
Unrestricted funds
General fund			150,967	104,773	255,740
Restricted funds
Revaluation fund			47,180	(5,485)	41,695
Patient Amenities			206,293		206493
			253,473	(5,485)	247,988
TOTAL FUNDS			404,440	99,288	503,728
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		1,568,744	(1,463,971)		104,773
Restricted funds
Revaluation fund				(5,485)	(5,485)
Patient Amenities		899,812	(899,812)
		899,812	(899,812)	(5,485)	(5,485)
TOTAL FUNDS		2,468,556	(2,363,783)	(5,485)	99,288
Comparatives for movement	in	funds
				Net
				movement	At
			At 1.4.20	in funds	31.321
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
			242298	11,175	253,473
TOTAL FUNDS			344,073	60,367	404,440

		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		899295	(899495)
		899@95	(899/95)	11,175	11,175
TOTAL FUNDS		2/42,484	(2,193/92)	11,175	60,367

			Net
			movement	At
		At 1.4.20	in funds	31.322
Unrestricted	funds
General fund		101,775	153,965	255,740
Restricted funds
Revaluation	fund	36,005	5,690	41,695
Patient Amenities		206,293		206,293
		242,298	5,690	247,988
TOTAL FUNDS		344,073	159,655	503,728

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted	funds
General fund		2,911,933	(2,757,968)		153,965
Restricted funds
Revaluation	fhnd			5,690	5,690
Patient Amenities		1,799,107	(1,799,107)
		1,799,107	(1,799,107)	5,690	5,690
TOTAL FUNDS		4,711,040	(4,557,075)	5,690	159,655

23.	RECONCILIATION OFNET INCOME TO NET CASH FLOW FROM	RECONCILIATION OFNET INCOME TO NET CASH FLOW FROM	RECONCILIATION OFNET INCOME TO NET CASH FLOW FROM	RECONCILIATION OFNET INCOME TO NET CASH FLOW FROM	RECONCILIATION OFNET INCOME TO NET CASH FLOW FROM	OPERATING ACTIVITIES	OPERATING ACTIVITIES
						31.3.22	31,3.21
	Net income	for the		reporting	period (as per the Statement ofFinancial
	Activities)					99@88	60,367
	Adjustments	for:
	Depreciation	charges				32,707	34,286
	Losses/(gain)	on investments				5,485	(11,175)
	Interest received					(3,098)	(3,597)
	Decrease/(increase)			in stocks		308	(149)
	(Increase)/decrease		in debtors			(70,429)	39,900
	(Decrease)/increase			in creditors		(4,434)	84,602
	Net cash provided		by operations			59,827	204,234
24..	ANALYSIS	OFCHANGES IN NET DEBT
					At 1,4.21	Cash flow	At313.22
	Net cash
	Cash at bank	and in hand			583+87	57,674	640,961
					583@87	57,674	640,961
	Liquid resources
	Deposits included		in	cash
	Current asset	Investments			194,353	(5,319)	189,034
					194,353	(5,319)	189,034
	Debt
	Debts falling	due after I year			(1,000,000)		(1,000,000)
					(1,000,000)		(1,000,000)
	Total				(222,360)	52,355	(170,005)

ending 3	1 March 2022,	1 March 2022,
Balance	as at 1 April 2021		60,692
Amount	released	to incoming resources	(60,692)
Amount	deferred	in year	UK2K
Balance	as at31	March 2022	85992

ST.HELENS 8c WSL	EY CARING ASS	EY CARING ASS	OCI TI
DETAILED STATE	OF FINANCIAL		ACTIVITIES
FOR THE YEAR	ED	AR	2022
				31.322	31.3.21
INCOME AND ENDOWMENTS
Donations and legacies
Donations				7,287	5,827
Investment income
Investment Income				3,098	3/97
Charitable activities
Primary Care Trust Grant				899,811	899395
Accommodation fees				1,342,227	1,131,205
Daycare fees				6,575	(150)
Covid grant income				209,558	202,710
				2,458,171	2,233,060
Total incoming resources				2,468,556	2,242,484
EXPENDITURE
Charitable activities
Wages				1,596,682	1,526/29
Social security				104,069	99,880
Pensions				34,886	38/94
Property expenses				252,209	174,030
Recruitment k training				9,057	2,802
Staffuniforms				4,860	4,117
Gardens 4,windows				8,278	10,893
Cleaning 8claundry				48,851	46,431
Patient activities				4,782	3,612
Provisions				74,509	63,656
Medical supplies				9,820	8,329
Incontinence products				31,663	25,014
Bed linen				&68	1,499
Freehold property				23,079	23,079
Plant and machinery				9,628	11,207
				2/13,241	2,039,072
Support costs
Management
Wages				95,168	96,319
Telephone				10,777	7,933
Postage and stationery				5,468	3,162
Travel				1,921	4,643
Management fees				11,151	10,620
				124,485	122,677
Finance
Bank charges				1,311	1,301

			T HE	LENS &KNO	LENS &KNO	LEYCARING ASS	OC ATI N
			DET	LED STATEMEN		FFINANCIAL	ACTIVITIES
				FORT	YEAR	ENDED 31MA	2022
								31.3.22	31.3.21
Finance
Information	technology
Computer costs								17,944	21,319
Other
Sundries								1,642	3,883
Governance	costs
Auditors' remuneration								5,160	5,040
Total resources	expended							2363,783	2,193,292
Net income before gains			and losses					104,773	49,192
Realised recognised		gains and losses
Realised gains/(losses)		on	fixed asset investments					2,514	7,840
Net income								107,287	57,032