Charity rfrgi$tration numbor 00702763 AGE CONCERN CARLTON & DISTRICT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
AGE CONCERN CARLTON & DISTRICT LEGAL AND ADMINISTRATIVE INFORMATION Trust8es Mrs J IA Th3¢kery Ichairl MrSNSoar Mr R Ferguson Mrs V Northam MrT R Beaver Mr R J Chapman Charity number 00702763 Princlpal address 352-356 Carlton Hill Carlton Nottingham NG4 1JB Independent examin•r Philip Handley FCA HSKS Greenhalgh Chartered Accounlanls 18 St Christopher's Way Pride Park Derby DE24 8JY Bankers Lloyds Bank 12-16 Lower Padiamenl Street Nottingham NG13DA Solicitors Sills & Betteridge Grosvenor Chambers 23 King Street Notb'ngham NG12AY
AGE CONCERN CARLTON & DISTRICT CONTENTS Pagg Trustees. report Independent examinerfs report Slalemenl of financial activities Balance sheet Notes lo the financial statements 7-19
AGE CONCERN CARLTON & DISTRICT TRUSTEES, REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021 The trustees present their annual report and frnancial statements for the year ended 30 September 2021. The financial statements ¢omply with the Chari(ies Act 2011. Accounting and Reporting by Charilie$.' Statement of Recomrnended Practice applicable lo charities preparing their a¢¢ounls in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 1 January 20191. Objectlves and activities The fomial obieclive of Age Concern Cartton & District is.. To promote the welfare of the aged in any manner which now is or hereafter may be deemed by law to be charitable within the area bounded by the Gedling Borough boundary with the City of Noth'ngham in the west and south and bounded by Mappertey Plains in the north ar+d the boundary with Newark & Sherwood Dislftcl Council in the east., In shapin9 our obje¢live5 for the year and planning our aclivits'es, the Trustees have Consulted the Chanty Commission guidance on public benefit. Activities undertaken in Rèlation to Obj•cts In furtherance of the above objects, Age Concern Carlton & District s mi$5ion is lo empower older and potgnlially vulnerable aduits to rebuild their lives by offering practical servicey and emotional support. To this end the organisation offered these specific services to beneficiaries during the course of the reporting year". Social & Activlties Centr¢ (Day Carol Ac¢e$sible transport Companionship Slirnulating a¢b"vilies 'Horne cooked, nutritious 3 course Itjnch Outings Support and advice through our Occupational Therapisl Lun¢h Club 'Home cooked, nutritious 3 course lunch Companionship Access lo support and adwce Toa Room A'lislening ear, Reasonably priced drinks and snacks Companionship Access lo support and advice
AGE CONCERN CARLTON & DISTRICT TRUSTEES, REPORT (CONTINUED FOR THE YEAR ENDED 30 SEPTEMBER 2021 Outrea¢h Age Friendly Cadlon initiative Reaching the difficult lo reach Telephone befriending {COVlD-19 relatedl Shopping and prescription collection ICOVID-19 relatedl Delivery ofA¢tiwty Packs {COv119 relatodl Frtendship Group SWALLOWS (Short VValksAnd Long Lunches On Wednesdays) Dementia awareness Storytelling project Arts & Crafts Outings Achievom•nts and rfoMian¢e Older people often living alone and in isolation with little family support are some of the most vulnerable individua15 in our community and a principal focus of our attention. We received during the ¢(iurse of this year referrals for our 'Mayfield' Social & Activities (Day Carel $erwce from GPS and other community health professionals, the Mental Health Team. other agencies. Community groups and individuals, and we delivered approximately 500 placements, which was significantly reduced in comparison wth previous years following the intervention of the COVID-19 pandemic. Our 'preventative' $ervices includg our Lunch Club, which operated on five days each week prior lo the pandemic and provides a subsidised nulrits.ous 3 course lunch lor older people who increasingly find cooking at home a challenge. The Lunch Club was able lo recommence In limited form from mi(ksummer serving several hUndd freshly cooked lunches during the course of this year. Similarty, our TearoomlDrop-In service has offered regular companionship. infomiation, signposting for advice and ac¢e55 to support for over 50 petsple daily since mid-summer, meaning in fyxcess of 4.000 contac15 over thrs year. Finally. once again. thanks to the dedicated seNi¢es of our Occupational Therapist we have continued to strengthen our focus on a person•centred approach lo our activities and services and lo a far gater degree than hitherto creatively develop $ocial interventions and challenge the status quo. In particular we are delighted lo have played a major role In the rehabililalion of a number of individua15 followng hospilalisation and to have su¢ces5fully advocated for a number of vulnerable people facing the challenge of dealing with over-zealous utslty companies and the like. Our Occupational Therapist has led much of (>ur innovative response to the COVID_19 pandemic, particularly in relation to our initial sh()pping and pScription collection services as well as our highly successful National Lottery funded Telephone Befriending Service. We look forward wlh enthusiasm to exciting developments in the near future which will have positive impact uptsn the well-being of older people in the Carlltsn area and beyondl
AGE CONCERN CARLTON & DISTRICT TrUSTEES' REPORT (coKnNVED) FOR THE YEAR ENDED 30 SEPTEIJBER 2021 our abNIty lo gerate unwtri#ed irKtrfne In a sJalnable way has ty¢e been demnstrated by th& ¥trorvJ performance ofow Charity OF¥. I11trty hrAW Ihi& has Wn ljeen bady hit and by the ond of our financlal yèar we had lost obv 180 ¢kn of tradwwJ hal h8d 8 suthcnt nggth• impg¢t upon our Onc more to lh8 ros( has comè Go¥èThffi6nt covItN19 wjort grants, HMRC Job Rotsn¥on Scho Fundlng, 8upKth from Noltlr¥dhamshlrn County Q>untA and Gedllro Bwough Councl, and other fvndral8kng for whlch w8 aro 8xtr•mdy gratofvl aThJ has 8Trab to Ihè Ixth. A Naonal Lott8ry Grant ha8 fadHtated thg 8tlUn9 up olour hNY vald Telephw Botmn9 Sthome wrtth anOc4pats WMI exwd gnd Unrostrf¢ted fund Tworvas arTh)unl to£30.276 {202tr. £30.6741. This wresents 132%120XI: 13J%) ty 7 wg&k8 thk% overthè oirnirtg y68rs. Stru¢tsr• gov•man and moMgwn•nt Age Conc•m Cèrtton & Otstrirl l¥ a r&Jislaff•d d>8FIty In and Waf•s (numlw 702n3). It Is op8rBtod nder It8 nsubj1 daw Felxw 14th 1. The tN$t6 who S0d durfng tho year and up to Ihe dth ofstgrottw• ofth• 8tOtements Mrn J M Thackory Ichalr) MrSNSo4r MrR Fèrguson Mrn V Notham MrT R Beavor PAr R J Chapn than four Imes per parwFlh ong ofth85e rnoeUs belw theAMual G•n8rai Me811 MaTraB•m•nt ofk Thè trtOeS hove • duty lo idontify and thew tho lo the 4arity is and en¥we 8ppft>prf8t• Mr8 J M Thatary(Cl*l Tnt•0
AGE CONCERN CARLTON & DISTRICT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AGE CONCERN CARLTON & DISTRICT I report lo the Iru51ees on my examination of the financial statements of Age Concern Carlton & Di$tri¢t (the charity) lor the year ended 30 September 2021. Responsibilitie$ and ba$1$ of rgport As the trustees of the charity you are responsible for the preparation of the financial slalements in accordance wlth the requirements of the Charil¢es Act 2011 Ilhe 2011 Acti. I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act. In carrying out rny exarninalion I have followed all the applicable Direction5 given by the Chartty CommLSsion under seclion 1451Sllbl of the 2011 Act. Independent examinerfs statèment Your attention is drawn Its the lact that the charity has prepared financial 51alemenls In accordance wth A¢¢ounling and Reporting by Charities preparing their accounts In accordance with the Financial Reporting Standard applicable In the UK and Republi¢ ol Ireland IFRS 1021 in preference to the Accounts"ng and Reporting by Charities". Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations bul has now been wilhdrav4n. undersiand that this has been done in order for finan¢ial statements to provide a true and lair view in accordance wlh Generally Accepted Accounting Practice effectsve for reporting peritsds beginning on or after I January 2015. I have ¢ompleted my examination. I confirm that no matters have Gome to my attention in connection ¥Mth the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect ol the charity as required by section 130 of the 2011 Act.. or the financial statemen15 do not accord with those re¢ords". or the financial statements do not comply with the appli¢able requirements concerning the forrn and conlenl ol accounts set out in the Charities (Accounts and Reports) Regulation5 2008 other than any requirement that the accounts give a true and fair view whi¢h is not a rnatter considered as part of an independent examination. I have no concem5 and have come across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the financial ststements to be reached. Phlllp Handley FCA HSKS Greenhalgh Chartered Accountants 18 Sl Christopher's Way Pride Paik Derby DE24 8JY Dated". ..1lth.J[¥ll22..
AGE CONCERN CARLTON & DISTRICT STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2021 Unrestrictod Restrictsd funds funds 2021 2021 Totsl UnrÈ$tricted R•stri¢ted funds funds 2020 2020 2020 as rostst•d as restated as rèstated Totsl 2021 Not Donations and legacies 63,428 83,428 59,179 59,179 Day Care and meals Community outreach Shop income 15,785 15,785 20.958 129.824 39.719 39,719 2,500 121,571 20.958 2,500 129,824 121,571 Total incom• 209,037 20,958 229,995 220,469 2,500 222,969 Raising funds 77,400 77,400 77,418 77.418 Charitable activib'es 132.035 16,784 148,819 141,692 2,500 144,192 Total expenditure 209,435 16,784 226.219 219,110 2.500 221,610 Net {expenditur•llincome for the yèorl Net movèment in lunds 13981 4,174 3,776 1.359 1,359 Fund balances al 1 October 2020 30,674 30,674 29,315 29.315 Fund balances at 30 Sèpt•mb•r 2021 30,276 4,174 34,450 30,674 30.674 The gtslemenl of finan¢ial activities includes all gains and losses recognised in the year. All income and expenditure derive from Continuing activ((ies.
AGE CONCERN CARLTON & DISTRICT BALANCE SHEET ASAT30 SEPTEMBER 21 T•rvJlL40 a$8ets 11 011 5.286 12 13 150 2.325 31.IYY2 3.143 35.727 CaBh al bank and In fwml 33.4ri 39,070 Cr•dltorn: •nount• f•lllry du• on• yo•r 14 {4.0381 {13.6621 Net curTent8Ss9ts 25,408 30.874 In¢om• fiMd• 15 4,174 30276 Unrestsictsy funds 30.674 34,450 30.674 The ftnanraal 8tatomgntS¥mm 4PPTo¥wJ bytho Tn on............. . ...-.. Mr¥ J M ThaGknry {Chairl Try•l••
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021 A¢counting poll¢ies Charity information Age Concem Catlton & District is a registered charity in England and Wales Inumber 7027631. It is operated under ils constslulion dated February 14th 1990. 1.1 Accounting convention The financial statements have been prepared ¥Mth Accounting and Reporting by Charities, Statement of Recommended Practice applicable lo Charities preparing their accounts in accordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leflective January 20191 (Charities SORP IFRS 10211. Age Concern Cadlon & Distri¢l meets the definf(ion of a public beneffil under FRS 102. The finan¢ial slalements have departed from the Charities IA¢counls and Reports) Regulations 2008 only lo the extent required lo provide a true and fair view. This departure has involved following the Statement of Rècommended Pra¢ti¢e for charities applying FRS 102 rather than the version of the Slalemenl of Recommended Practice thich is referred to in the Regulats'ons but which has sin¢e been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded lo the nearest £. The financial statements have been prepared under the histori<31 cost convention. The principal accounting policies adopted are sel c*ul below. 1.2 Going concem The trustees have assessed the balance sheet and likely fvlure cash Ilows at the date ol approving these financial statements. The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence and lo meet ils finan¢ial obligations as they fall due for al leas112 months from the dale of signing these financial stalemenls. Accordingly, they continue to adopt the going concern basis in preparing these financial 51alemenl5. During the year under review, the COVID-19 pandemic continued to be a significant risk to the gltsb31 economy. The tru51ees Continue lo monitor the impact on the charity on an ongoing basis. At the time of approwng these financial slalemen15. the Iru51ees do not consider COVID-19 to impact the charity's ability lo continue as a going concein and consider the balance sheet to be appropriat61y valued. 1.3 Charitable funds Unrestricted funds are available for use al the discretion of the trustees in furtherance of their charitable objectives. Restricted fund$ are subject lo $pecifi¢ condition$ by donors as lo how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Incom8 Income is recognised when the charity is legally entitled to it after any performance conditions have been mel, the amoun15 can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable In relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2021 Accounting poli¢ie$ Icontinuèdl Legacies are recognised on re¢eipt or othernise rf the charity has been notified of an impending distribution, the arnount is known, and receipt is expe¢ted. If the arnounl is not known, the legacy is treated as a conlingenl asset. Grant$ of a general nature or which do not have particular performance conditions have been Included 35 voluntary in¢ome. Grants specifically for the provision ot services to be provided as part of charitable activities or services lo beneficiarie5 are included as incoming resources from charitable activitie5. Income that is restricted by conlraclual tem$ 15 treated as Teslrict&d. Income from the sale of goods is COgniSed when the goods are physi¢ally delivered lo the customer. Item$ of income a recognised and included in the aceounls when all the following criteria are mel.. the ¢harity have entitlement lo the funds any performance condili¢ns attached to the itemls) of income have been mel or are fully wthin the ¢onlrol of the charity there is sufficient certainly that the receipt ol the Income is ¢onsidered probable. and the amount can be measured reliably. For lega¢ies, enb'tlement 18 taken as the ea¥lier of.. the date on which the charty is aware that the probate has been granted the e51ate has been finalised and nolificalion has been rnade by the execulorlsl lo the Trust that a distribution will be made, or Receipt of lega¢y, in whole or in part. is only consldered probable en the amount can be measured reliabty and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified lo the chanty, or the charity is aware the granting of probate, and the Criteria for income reCOgnon have not been met. then the legacy is treated as a contingent asset and discjosed if material. 1.5 Expènditure Expenditure is cognISed once there is a legal or eonstructive obligath'on to transfer econtsrnic benefit lo a third paty, il is probable that a transfer of economic benefits will be required in settlement, and the arnount of the obligation can be measured reliably. Expenditure is ¢la$sified by activty. The Costs of each activity are made up of the total of direct costs and shared Costs, including support ¢osts involved In undertaking each activity. Direct costs attribulatAe to a single activity are allocated directly to that activity. Shared costs which contribute to more than one a¢tivity and support costs which are not attributable to a single aebvity are apportioned between those activities on a basis consistent with the use of resource5. Central staff costs are allocated on the basis of lime spent, and depreciation charges are allocated on the portion Of the asset's use. ExpenditLJre is recognised once there is a legal or constructive obligation to make a payment lo a third party. il is probable that settlement will be required and the amount of the obligation Can be mea$LTed reliably. Expendiiure is classified under the followng activity headinys. expenditure on charitable activities included the cost of services undertaken to further the purposes of the charity and their associated support costs, and other expendrture represents those items not falling into any other heading.
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2021 Ac¢ountlng policigs (Continued) 1.6 Tanglble fixèd •ets Tangible fixed assets are initially measured al cost and 5ubsequenUy measured at cost or valuation, net of depreciation and any impairment losses. Deprecia14'0n is recognised so as to write off the ¢osl or valuation of asse15 less their residual values over their useful lives on the following bases.. Fixtures and fittings Computers Motor vehicles 15% on reducing balance 33% on reducing balance 25% on reducing balance The gain or loss arising on the dispo$81 of an asset is det¢mined as the difference befvleen the sale proceeds and the carying value of the asset, and is recognised in the statement of financial activities. 1.7 Stocks Stocks are slated at the lower ol ¢osl and estimated selling price less costs lo complete and sell. Cost comprise5 direct materials and. where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no> or nominal consideration are mèasured the lower of replacement ctssl and cost. Nel realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, sellin9 and distribution. 1.8 Cash and cash equivalents Cash al bank and cash in hand includes c35h and short lerni highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 1.9 Flnancial Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the chanty's balance sheet when the charity becomes paty lo the contractual provisions of the instrument. Financial assets and liabilities are offset, wth the nel amounts presented in the financial statements, when there is a legally enforceable right to sel off the recogni5ed amounts and there is an intention to settle on a nel basis or lo realise the asset and settle the liability simvltsneously. Baslr financial assets Basic financial assets, which include debtors and cash and bank balance5, are initially measured at transaction pri¢e including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement consblules a financing transaction, where the transaction is measured al the present value of the future re¢eipls discounted at a market rale of interest. Financial assets cla35ified as receivable within one year are not 8inortised.
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2021 Accounting policie$ Icontlnu&d} 8asl¢ Ilngn¢lal liabillties Basic financial liabilities, including ¢reditors and bank loans are initially reeognised al transaction price unless the arrangement constitules a financing Iransaetitsn. where the debt Instrument is measured at the present value of the lulure payments discounted al a market rate of interest. Financial liabilities cla35ified a5 payable wrthin one year are not amortised. Debt instruments are subsequently carried at amortised cest, using the effective interest rale method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current Iiabililie5 If payment is due within one year or less. If not, they are presented as non-currenl Iiabililies. Trade creditors are recogni5ed initially al transaction price and subsequently rneaSUd al amortised cost using the effective inleresl method. Derécognition of financial liabilities Financial liabilities are dere¢ognised when the charity s contractual obligations expire or are discharged or cancelled. 1.10 Employ¢¢ bgn8fits The cost of any unused holiday entillemenl 1$ fecognised in the period in which the employee's services are reived. Temiinalion benefits are recognised immediately as an expense when the charity is demon$lrably committed lo terminate the employment of an employee or to provide lerrninalion benefits. 1.11 R•tir•m8nt benefits Payments to defined contribub.tsn r•lirement benefit scheme5 are charged as an expense as they fall due. 1.12 OpèratSn9 lèases Rentals payable under operating leases. including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease. Critical accounting estimates and judgem•nts In the application of the charity's accounting policies, the Iruslees are requi lo make judgements, estimates and a55umptions about the carrying amount of 85sels and liabilities that are not readily appant from other sources. The estimates and 8ss0¢iated assumptions are based on historical experience and other factors that are con$idered to be relevant. Actual results may differ from Ihese eslimales. The estimates and underlying assumptions are Teviewed on an ongoing basis. Revisions lo accounting estimates a recognised in the period in whi¢h the estimate is revised where the ievision affects only that period. or in the period of the Vision and future periods where the rèvision affects both current and future periods. 10-
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 30 SEPTEMBER 2021 Donations and lega¢ie$ Unrestricted Unre51ricled funds funds 2021 2020 Donatsons and grfts Govemmenl grant income GiftAid 5,298 58,130 5.758 51.058 2,365 63,428 59,179 Grants receivable for core a¢tlvitlès Gedling Borough Council - Lo¢al Business Restrictions Grant Other council grants Coronavirus Job Retenb"on Scheme 24,729 1,950 31,451 25,000 2,002 24,054 58.130 51,056
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2021 Charitablo activities Day ¢ar8 m¥al8 Communlty outrea¢h Total Day ¢ar• amd mèal Commun outie8¢h Total 2021 2021 2021 2020 202 2020 Sales wlhin charitable activities Grants rtceived 15,785 15,785 20,958 39.719 39,719 2.500 20,958 2,500 15,785 20,958 36,743 39,719 2,500 42,219 Analysis by fund Unrestricted lund5 Restricted funds- general 15.785 15,785 20,958 39.779 39,719 2,500 20,958 2,500 15,785 20,958 36,743 39,719 2,500 42,219 Performance rolatsd grants National L¢>ttery Community Fund - Telephone befriending Nottinghamshire COVID-19 Communrty Fund 18,058 18,058 2,900 2.900 2,500 2,500 20,958 20,958 2,500 2,500 Shop income Unr¢$trictèd Unrestricted funds funds 2021 2020 Shop income 129,824 121,571 Raislng funds Unro$trl¢tgd Unrestricted funds funds 2021 2020 12
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2021 Raising fund$ IContlnu•dl Operating charity shops Stsff costs Support costs 32,628 28,357 16,415 33,932 27,006 16,480 Shop costs 77,400 77,418 77,400 77.418 13-
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2021 Charltable activitles Day*are Outreach and meals expensès OXP8nses 2021 Total Dayrycare and m•als expenses 2020 Outr8a¢h 8xpenses Total 2021 2021 2020 2020 Staff costs Depreciation and impairment Food purchases and chef costs Day care services Rent Rates and water rates Light and heat Telephone befriending Volunteer expenses Travel and outings Sundry expenses Telephone Repairs and renewals Insurance Bank charge5 Postage and 51ationery Training 54.999 54,999 54,406 2,500 56,906 1,043 1,043 1,059 1,059 2.165 1,095 18,550 1,186 3,272 2.165 1,095 18,550 1,186 3,272 16,784 7,200 8.923 2,391 434 11,142 1,732 1,363 125 9.199 2.728 18,550 1.433 2,363 9,199 2,728 18,550 1,433 2,363 16.784 7,200 8,923 2,397 434 11,142 1,732 1,363 125 7,600 17.730 4,723 514 1,808 739 1,759 461 140 7.600 17,730 4,723 514 1.808 739 1,759 461 140 115,620 16,784 132,404 125,212 2,500 127,712 Share of support costs (see note 81 Share of governan¢e c051s (see note 8} 15,395 15,395 15,540 15.540 1,020 1,020 940 940 132,035 16,784 148,819 141,692 2,500 144,192 Analysis by fund Unrestricted funds Restricted funds - general 132.035 132,035 16.784 141,892 141,692 2,500 18,784 2,500 132,035 16,784 148.819 141,692 2,500 144.192 14-
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2021 Support ¢¢$ts Support Govornanc• costs ¢o$ts 2021 Support G¢vernance costs costs 2020 Secretarial expenses 30,790 30,790 31,080 31,080 Independent exarniners remuneration 2,040 2,040 1.880 1.880 30,790 2,040 32,830 31,080 1,880 32.960 Analysed between Trading Charilable aclivkie8 15,395 15.395 1,020 1,020 16,415 16,415 15,540 15,540 940 940 16,480 16,480 30,790 2,040 32,830 31,080 1.880 32.960 Trusts&$ None of the trustees received any remuneration or benefits from the charity during the year, nor the prior year. None of the Iruslees were paid expenses from the charity during the year, nor the prior year. 10 Ernployees The average monthly number of employees during the year wa5-. 2021 Number 2020 Number Employment costs 2021 2020 Wages and salaries Other pension costs 82,334 1,022 82,280 1,632 83.356 83,912 There were no employees whose annual remunefab'on was more than £60,000. 15-
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2021 11 Tangiblo fixed assets FixreS and ttln95 Computor¥ Motor v0hl¢¥ Totsl Cost At 1 October 2020 Additions 22,876 349 566 439 6,295 29,737 788 At 30 Septernber 2021 23,225 1.005 6,295 30,525 Depreciation and imp3imi•nt At 1 October 2020 Depre¢iation charged in the year 18,017 781 371 209 6,083 53 24,471 1,043 At 30 September 2021 18,798 580 6,136 25,514 Carrying amount At 30 September 2021 4,427 425 159 5,011 At 30 September 2020 4,859 195 212 5,266 12 Stocks 2021 2020 Finished goods and goods for resale 150 200 13 Dobtors 2021 2020 Amounts falling due within one year.. Other debtors Prepayments and accrued income 875 1,450 2,001 1,142 2,325 3.143 14 Creditors.. amounts falllng duè within one year 2021 2020 Other taxation and social security Other credrtors A¢cruals and deferred Income 969 316 2.753 995 316 12,351 4,038 13,662 16-
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2021 15 Rgstrictsd funds The income funds of the chanty include restricted fvnd$ comprising the following unexpended balances of donations and grants held on trust for specific purposes.. Movement in funds InGomln9 Re¥ource5 Balanco at •xp8nded1 October 2020 resour¢os Movement In fund$ In¢omln9 rosources Resource$ Balance at oxppnded 30 Soptombgr 2021 The National Lottery Comrnunity Fund Nottinghamshire COVID-19 Community Fund 18,058 {13,884} 4.174 2,500 12,5001 2,900 12,9001 2.500 (2,5001 20,958 116,7841 4,174 Amounts disclosed as restricted fund5 havè been reslricled as 8 result of the ¢ondilions irnposed by the in¢ome provider. The National Lottery Community Fund - Grant from the National Lottery Community Fund to provide regular telephone betrienLling seNice lo over 60s in the area. Nottinghamshire COVID-19 Community Fund - P¥ovision of emotional support by telephone to isolated older people, and help with essentials. 16 Anatysls of not a$sets botween lunds Unrestricted Rgstrl¢tsd funds Jnds 2021 2021 Totsl Unrestricted Restricted fund$ funds 2020 2020 Total 2021 2020 Fund balances al 30 September 2021 a represented by.. Tangible assets Current assets/ 5.011 5,011 5,266 5,266 25,265 4,174 29,439 25.408 25.408 30.276 4,174 34,450 30.674 30,674 17 Operatlng lease cornmitm¢nts Al the reporting end date the charity had outstanding commitmonts for future minimum lease payments under non-cancellable operatin9 leases, which fall due as follows.. 2021 2020 Imthin one year 18,550 18,550 17-
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2021 17 Operating lea$• ¢ammitmènts IContinu•dl 18 Rèlat•d party transactions During the year, Mr R A Fergu50n who is a brother of a trustee (Mr R Fergustsnl, received total remuneration of £30,63812020.' £31,080). 18-
AGE CONCERN CARLTON & DISTRICT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2021 19 Prior yoar adjustments Since the dale of signing of the prior year's financial slatemenls, it has ernerged that the financial staternents were not prepared In accordance wlh the Charits'es SORP. A summary of Ihgse adjustsnenls and the reasons they were made are as per the below. sta Income Donations and legaues 59,179 8,123 Grants which were not perfomiance-relaled, including Coronavirus Job Retention Scheme grants, were posted lo inceme from charitable activitses. Ch ritabl Day care and meals Community outreach 39.719 2,500 In¢luded wthin shop income in the prior year. This was separated from Grants Covid19 below to show as a restricted fvnd movemonl. Shop income Grants- Covid19 Grants- JRS TOTAL INCOME 121,571 134,413 37,158 26,056 205.750 Reclassified where appropriate. Reclassified to donations and lega¢ies. In addition to the above, pety cash expenses ere netted off against sales, with the nel figur presented a5 sales. 222,969 Hence, the overall increase In expen8e5. Expendlture Raising funds 77.418 This is shop expenditure, which was incorrectly included within charitable expenditure last year. This has reduced, due lo shop expenditure being reclassified. along with an increase in expenses as a result of the reversal of the 'netting-off' as explained in the Total Income row above. Charitable activities 144,192 194,733 TOTAL EXPENDITURE 221,610 194.733 Current assets Debtor5 Cash at bank and in hand 3,143 35,727 3.747 35,123 Cash awaiting to be banked ha5 been reclassrfied from debtors lo cash at bank and in hand. A grant from the National Lottery Community fund was recognised as deferred income. hence. this treatment has been applied in the reslaled fi ures. Creditor5.' amoun15 falling due within one year Unreslricled funds 113,6621 14,0041 30,674 0,332 19-