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|---|---|---|---|---|
|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|
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|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|
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|||||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|
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||||||||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|
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||||||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|
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|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||
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|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|||||||
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|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|