Charity registration number 1127168
Company registration number 06695518 (England and Wales)
AGE UK EAST GRINSTEAD & DISTRICT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
AGE UK EAST GRINSTEAD & DISTRICT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs J L Fairbourn
Mrs A C Bowcott
Mrs M Belsey
Mr J Belsey
Charity number
1127168
Company number
06695518
Registered office
Glen Vue Community Centre
Railway Approach
East Grinstead
West Sussex
England
RH19 1BS
Independent examiner
Darren Harding ACA FCCA DChA
Richard Place Dobson T/A Alexandra Durrant
10A-12A High Street
East Grinstead
West Sussex
RH19 3AW
Investment advisors
Brewin Dolphin Securities
12 Smithfield Street
London
EC1A 9LA
AGE UK EAST GRINSTEAD & DISTRICT
CONTENTS
Page
Trustees' report
1 - 4
Independent examiner's report
5
Statement of financial activities
6 - 7
Balance sheet
8
Notes to the financial statements
9 - 29
AGE UK EAST GRINSTEAD & DISTRICT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
page 1

The Trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The charity's objects are to promote the relief of older people in any manner deemed by law to be charitable in East Grinstead and surrounding rural parts of West Sussex. The charity offers services and activities both at its centre in East Grinstead and within the community and its stated objectives.

 

The activity centre provides a friendly environment for the over 50s to join in weekly activities, the Day Centre Service supports older people to socialise in a safe and appropriate environment and offers opportunities to attend trips, outings and holidays supported by AGE UK East Grinstead and District staff. The Daybreak Services are also delivered from the centre and assist carers supporting people living with Dementia.

Vision

A society in which everyone can enjoy a long and fulfilled life.

Mission

To work with and for local older people across our area to make a real and positive difference to their wellbeing and quality of life.

The charity measures achievements against its objectives by way of regular meetings with the budget holders and feedback from members, so that the services adapt where possible to meet members' needs.

The Trustees have had regard to the Charity Commission guidance on public benefit. The services provided by Age UK East Grinstead and District have been shown to improve the mental and physical health of older people and therefore the trustees consider these services to be for the public benefit.

Volunteers

We are very grateful that our services and activities are assisted by the invaluable contribution of our volunteers each year, normally this support is concentrated within the Glen Vue Centre but this year volunteers have also supported the delivery of the Rainbow Meals service, by taking orders and delivering meals in the community. As well as welcoming a number of new volunteers to the charity we have also said goodbye to a number of existing volunteers, who have been instrumental in delivering the services we have delivered this past year. We thank them for their contribution to the charity and recognise that without all of our volunteers, new and existing we would not be able to deliver the services we deliver.

Achievements and performance

The charity provides five main services:

 

Glen Vue Centre

The number of older people at the Glen Vue Centre has continued to be lower this year than numbers recorded in pre covid years, we believe this is because older people’s confidence to leave their homes and attend activities remains lower than the confidence demonstrated by older people pre covid.

As a result, AGE UK East Grinstead and District feels that the need for socialisation is now higher than pre covid years and has built a varied and stimulating activities timetable at the centre designed to cater for all interests and levels of confidence.

Centre attendees can choose between exercise classes, supported lounge activities e.g. art and group games or musical events/entertainers.

Regular room hirings are now offering a robust income stream for the charity and building awareness of the Glen Vue Centre and the activities delivered there.

AGE UK EAST GRINSTEAD & DISTRICT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 2

Grants of £41,473 (2022:£28,635) were received from AGE UK West Sussex Brighton and Hove (AGE UK WSBH) in relation to contracts with Mid Sussex District Council and West Sussex County Council to support the delivery of the tackling of social isolation contract and associated services in East Grinstead and the surrounding areas.

A further grant of £14,769 (2022:£14,769) was also received from AGE UK WSBH in relation to the delivery of the West Sussex County Council Dementia Services contract.

Kitchen (including the Rainbow Hot Meals service)

Rainbow Meals

As AGE UK East Grinstead and District has previously recognised in this report the number of older people at the Glen Vue Centre has continued to be lower this reporting year than numbers recorded in pre covid years.

As a result, the need for nutritionally balanced “home cooked” meals that can be delivered to peoples homes remained consistent in the early part of the reporting year and in response the charity continued to deliver this service in the community. However, in the latter part of the reporting year the demand for home delivered meals dropped significantly and the charity is currently trying to ascertain the viability of this service long term.

Glen Vue Kitchen

The Glen Vue Kitchen has been operating at the Glen Vue Centre for the duration of this reporting year, as centre attendance is lower than pre covid years as are the number of meals delivered in the centre kitchen.

Day Centre and Dementia Services are inclusive of a nutritional two course “home cooked” lunch and the option for those attending the centre for other services to attend for lunch service is available.

Trips, Outings, Events and Holidays

All trips, outings and holidays have been resumed during this reporting year after restrictions in relation to Covid were removed.

The cost of this activity totalled £35,472 (2022:£19,775) including the salary of the attending organiser and the costs of all trips, outings, events, and holidays.

Daybreak – Respite for Carers

The Daybreak services are centrally delivered form the Glen Vue Centre in the earlier part of the reporting year this service was being delivered on a Saturday when the Centre was closed to other users, however in the latter part of the reporting year the decision was made to deliver this service during the week when the Centre was open as it was felt the integration of the service with the Day Centre Services would be of benefit to both service users.

The Daybreak services are now delivered twice weekly from the Glen Vue Centre, and this has approved both accessibility and attendance.

This service was funded by way of grant of £14,769 (2022:£14,769) from AGE UK WSBH in relation to the delivery of the West Sussex County Council Dementia Services contract.

The charity have been informed they will not receive the aforementioned grant funding in the 23/24 accounting year for this service and have made the decision to continue the delivery of this service without funding, the service will be referred to as Dementia Services for the 23/24 accounting year as the term “Daybreak” is associated with the WSCC contract.

 

Community Outreach

Community Outreach is an area of service delivery the charity recognises needs to be improved as this area of service delivery has not been fully reinstated since the Covid Pandemic and this will need to be addressed in the 23/24 accounting year.

The Community Centre Manager has attended local existing groups who share the vision of the charity during this reporting period with a view to raising awareness of the services delivered at the Glen Vue Centre and gaining an understanding of what outreach services are needed in the rural areas.

There were no costs associated with Community Outreach in this reporting period.

AGE UK EAST GRINSTEAD & DISTRICT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 3
Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to six months expenditure. The Trustees consider that reserves at this level will ensure that in the event of a significant drop in funding they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

At 31 March 2023, the charity held total funds of £561,052 (2022: £670,899), of which £100,000 is unrestricted, £16,994 is restricted and £444,058 was designated.

 

Designated funds of £414,058 are held within the investment portfolio and are designated by the Trustees to cover the rent, service charges and insurance over the period of the 20 year lease of Glen Vue Centre, Railway Approach, East Grinstead, beginning 3 May 2019. This arose from the donation of the investment portfolio of Lingfield Lodge Trust prior to its closure.

 

In addition, the Trustees have designated £30,000 from unrestricted funds to cover redundancy and other costs should there be a need to close down the charity.

 

Total income for the year was £299,338.

 

The net deficit for the year of £109,847 comprises an unrestricted surplus of £37,339, a designated fund deficit of £152,342 and a restricted surplus of £5,156.

 

Risk management

The Trustees has assessed major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Investment Risk

Brewin Dolphin have been selected to manage the investment portfolio taking a low to medium risk approach to the charity’s investments. There have been no withdrawals from the portfolio this year.

Future plans

In the 23/24 accounting year, we aim to continue to develop the delivery of the existing services offered by the charity and focus on the needs of our members and all other users of our services.

We will also be focusing on the sustainability of those existing services and the growth of outreach services to support the long term health of the charity in order to protect the delivery of its mission for the future.

Structure, governance and management

AGE UK East Grinstead and District was registered as a company limited by guarantee on the 8th of September 2008.

AGE Concern East Grinstead was originally established on 27th October 1950 and registered as a charity on the 18th of February 1972. The assets of the original unincorporated association were transferred into a company limited by guarantee on 1 October 2009.

AGE UK East Grinstead and District is governed by the company Articles of Association as updated by special resolution at EGM on December 2016.

Funds were received from the Lingfield Lodge Trust on 20 February 2019.

AGE UK EAST GRINSTEAD & DISTRICT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 4

Trustees

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs J L Fairbourn
Mrs A C Bowcott
Mrs M Belsey
Mr J Belsey
Miss H Frewer
(Resigned 2 October 2022)

Trustees are recruited and appointed by existing trustees. Their appointment is confirmed at the following annual general meeting.

 

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Organisational structure

The charity has an executive committee which as at 31st March 2023 consisted of four Trustees and representatives of the local funding authorities, meeting at least four times a year. The Trustees come from a variety of professional backgrounds relevant to the work of the charity and are responsible for the overall management and control of the charity.

Decision making

The day to day management of the charity is delegated to Bernadette Cox, Chief Operations Manager, the senior manager of the organisation.

Induction and training of new trustees

All new Trustees are given an induction to the Charity by the Chair, together with clear roles and responsibilities.

Key management remuneration

The management team comprises of the Chief Operating Manager together with two subordinate managers. A Finance Co Ordinator supports the team, salaries are set at a level that is sustainable.

Affiliation to Age UK

AGE UK East Grinstead and District is a brand partner of AGE UK – National. This allows AGE UK East Grinstead and District branding rights, information exchange and access to promotional material. It also limits AGE UK East Grinstead and District to the geographical area of East Grinstead and the surrounding rural areas.

The Trustees' report was approved by the Board of Trustees.

Mr J Belsey
Trustee
Dated: 31 March 2024
AGE UK EAST GRINSTEAD & DISTRICT
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF AGE UK EAST GRINSTEAD & DISTRICT
page 5

I report to the Trustees on my examination of the financial statements of Age UK East Grinstead & District (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Darren Harding ACA FCCA DChA
Alexandra Durrant
10A-12A High Street
East Grinstead
West Sussex
RH19 3AW
Dated: 31 March 2024
AGE UK EAST GRINSTEAD & DISTRICT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
page 6
Current financial year
Unrestricted
Unrestricted
Restricted
Total
Total
funds
funds
funds
general

designated

2023
2023
2023
2023
2022
Notes
£
£
£
£
£
Income from:

Grants and donations

3
54,653
-
55,622
110,275
101,468

Income from charitable activities

4
35,363
-
99,212
134,575
94,479
Other trading activities
5
37,640
-
97
37,737
20,476
Investments
6
-
16,751
-
16,751
12,969
Total income
127,656
16,751
154,931
299,338
229,392
Expenditure on:
Raising funds
7
21,145
5,193
5
26,343
28,428
Charitable activities

Day centre services

8
44,316
-
88,628
132,944
106,845

Kitchen

8
100,584
11,761
30,740
143,085
136,060

Trips & Events

8
35,472
-
-
35,472
19,775

Daybreak - Respite for Carers

8
7,406
-
30,402
37,808
27,058

Outreach

8
-
-
-
-
442
Total charitable expenditure
187,778
11,761
149,770
349,309
290,180
Other
13
-
-
-
-
1,144
Total expenditure
208,923
16,954
149,775
375,652
319,752
Net gains/(losses) on investments
14
-
(33,533)
-
(33,533)
21,608
Net (outgoing)/incoming resources before transfers
(81,267)
(33,736)
5,156
(109,847)
(68,752)
Gross transfers between funds
118,606
(118,606)
-
-
-
Net movement in funds
37,339
(152,342)
5,156
(109,847)
(68,752)
Fund balances at 1 April 2022
62,661
596,400
11,838
670,899
739,651
Fund balances at 31 March 2023
100,000
444,058
16,994
561,052
670,899

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

All income and expenditure derive from continuing activities.

AGE UK EAST GRINSTEAD & DISTRICT
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
page 7
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
Prior financial year
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general

designated

2022
2022
2022
2022
Notes
£
£
£
£
Income from:

Grants and donations

3
36,236
-
65,232
101,468

Income from charitable activities

4
94,479
-
-
94,479
Other trading activities
5
20,476
-
-
20,476
Investments
6
-
12,969
-
12,969
Total income
151,191
12,969
65,232
229,392
Expenditure on:
Raising funds
7
23,017
5,411
-
28,428
Charitable activities

Day centre services

8
60,482
-
46,363
106,845

Kitchen

8
118,736
12,288
5,036
136,060

Trips & Events

8
19,775
-
-
19,775

Daybreak - Respite for Carers

8
11,889
-
15,169
27,058

Outreach

8
-
-
442
442
Total charitable expenditure
210,882
12,288
67,010
290,180
Other
13
1,144
-
-
1,144
Total expenditure
235,043
17,699
67,010
319,752
Net gains/(losses) on investments
14
-
21,608
-
21,608
Net (outgoing)/incoming resources before transfers
(83,852)
16,878
(1,778)
(68,752)
Gross transfers between funds
26,372
(24,656)
(1,716)
-
Net movement in funds
(57,480)
(7,778)
(3,494)
(68,752)
Fund balances at 1 April 2021
120,141
604,178
15,332
739,651
Fund balances at 31 March 2022
62,661
596,400
11,838
670,899
AGE UK EAST GRINSTEAD & DISTRICT
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
page 8
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
16
15,335
19,776
Investments
17
497,892
529,266
513,227
549,042
Current assets
Stocks
18
820
820
Debtors falling due after one year
19
2,386
27,386
Debtors falling due within one year
19
54,956
43,630
Cash at bank and in hand
71,558
135,976
129,720
207,812
Creditors: amounts falling due within one year
20
(81,895)
(85,955)
Net current assets
47,825
121,857
Total assets less current liabilities
561,052
670,899
Income funds
Restricted funds
23
16,994
11,838
Designated funds
24
444,058
596,400
Unrestricted funds
100,000
62,661
561,052
670,899

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 31 March 2024
Mr J Belsey
Trustee
Company Registration No. 06695518
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
page 9
1
Accounting policies
Charity information

Age UK East Grinstead & District is a private company limited by guarantee incorporated in England and Wales. The registered office is Glen Vue Community Centre, Railway Approach, East Grinstead, West Sussex, RH19 1BS, England.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds have been set aside by the charity out of restricted funds for the following specific purposes: Glen Vue lease and a Special designated fund to be available to cover redundancy and other costs that would be incurred in the event of the charity having to close down.

Restricted funds are subject to specific conditions by donors as to 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
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts 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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Donated goods are recognised in the SOFA where material, by estimating the value of the goods donated and recognising both the donation and the cost of the goods. However, it is not considered practicable to value volunteer time and this is not recognised in the SOFA.

Grants received to cover services provided during a particular time period are recognised in the financial statements for that period. Other grant income is recognised when received.

AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
page 10

Income from short term room hire is recognised over the hire period.

Contributions by participants towards the cost of charitable activities are recognised at the time the charitable activities take place.

1.5
Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

As well as directly attributable costs, the cost of generating funds includes a proportion of support staff, property and other costs deemed to be a fair reflection of the amount of time expended on raising grant funding.

Resources expended on charitable activities have been analysed between:

As well as directly attributable costs, the cost of charitable activities includes a proportion of support staff, property and other costs.

 

Governance costs are those related to the management of the charity. As well as directly attributable costs, they include a proportion of support staff, property and other costs deemed to be a fair reflection of the time expended on governance matters.

Staff costs have been allocated between the various charitable and other activities based on their duties. Where the duties of an individual member of staff cover a number of activities, their costs have been allocated based on the time they spend on each activity.

Property costs have been allocated between activities based on usage of the Glen Vue building.

Other costs that relate to more than one activity have also been apportioned between activities in proportion to staff costs.

Allocation has been based on staff costs and usage during the current year i.e. taking into account the effects of the coronavirus pandemic.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Small assets costing less than £500 are not capitalised, being written off through the current year's SOFA instead.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Over the period of the lease
Plant and equipment
20% on cost
Fixtures and fittings
20% on cost
Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
page 11
1.7
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred. As these are listed investments, the fair value is the market value at the reporting date.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

1.10
Financial 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 its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets other than listed investments, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest. Financial assets classified as receivable within one year are not amortised.

 

Basic financial assets also include listed investments. These are accounted for as described above.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 12
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements
Investment value

Valuation of investments at market value, based on calculation by the investment fund manager. The investments held are all shares listed on a recognised stock exchange and have an easily identifiable market value.

AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 13
3

Grants and donations

Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
general
general
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Donations and gifts
11,055
1,278
12,333
5,095
1,489
6,584

Grants receivable

35,642
53,539
89,181
24,667
63,743
88,410
Membership fees
7,836
805
8,641
6,354
-
6,354
Donated goods and services
120
-
120
120
-
120
54,653
55,622
110,275
36,236
65,232
101,468
Grants receivable for core activities
West Sussex CC
-
-
-
-
8,420
8,420
Mid Sussex DC
-
18,270
18,270
10,667
18,269
28,936
Age UK and WSBH (WSCC)
21,473
20,000
41,473
10,000
18,635
28,635
Age UK - Day Break
-
14,769
14,769
-
14,769
14,769
Rainbow Hot Meals - various grants
-
-
-
-
1,900
1,900
East Grinstead Common Good Trust
-
-
-
3,000
-
3,000
Other
14,169
500
14,669
1,000
1,750
2,750
35,642
53,539
89,181
24,667
63,743
88,410
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 14
4

Income from charitable activities

Day centre services

Kitchen

Trips & Events

Daybreak
Total
Total
2022
2023
2023
2023
2023
2023
£
£
£
£
£
£

Food & catering

31,445
38,699
-
-
70,144
66,614

Services provided

174
-
-
9,797
9,971
5,395

Activities, events & trips

23,168
-
31,292
-
54,460
22,470
54,787
38,699
31,292
9,797
134,575
94,479
Analysis by fund
Unrestricted funds - general
3,199
1,043
31,101
20
35,363
94,479
Restricted funds
51,588
37,656
191
9,777
99,212
-
54,787
38,699
31,292
9,797
134,575
94,479
For the year ended 31 March 2022

Day centre services

Kitchen

Trips & Events

Daybreak
Total
2022
£
£
£
£
£

Food & catering

10,950
55,664
-
-
66,614

Services provided

-
-
-
5,395
5,395

Activities, events & trips

8,820
-
13,650
-
22,470
19,770
55,664
13,650
5,395
94,479
5
Other trading activities
Unrestricted
Restricted
Total
Unrestricted
funds
funds
funds
general
general
2023
2023
2023
2022
£
£
£
£

Room hire income

32,845
97
32,942
16,314
Fundraising events
3,313
-
3,313
2,964
Sponsorships and social lotteries
1,482
-
1,482
1,198
Other trading activities
37,640
97
37,737
20,476
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 15
6
Investments
Unrestricted
Unrestricted
funds
funds

designated

designated

2023
2022
£
£
Income from listed investments
16,751
12,969
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 16
7
Raising funds
Unrestricted
Unrestricted
Restricted
Total
Unrestricted
Unrestricted
Total
funds
funds
funds
funds
funds
general

designated

general

designated

2023
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
£
Fundraising and publicity

Raising funds

-
-
-
-
415
-
415
Membership schemes and social lotteries
471
-
-
471
632
-
632
Publicity
-
-
-
-
2,400
-
2,400
Other fundraising costs
401
-
5
406
446
-
446
Support costs
4,409
-
-
4,409
4,690
-
5,105
Fundraising and publicity
5,281
-
5
5,286
8,583
-
8,583
Trading costs
Other trading activities
1,156
-
-
1,156
70
-
70
Support costs
14,708
-
-
14,708
14,364
-
14,364
Trading costs
15,864
-
-
15,864
14,434
-
14,434
Investment management
-
5,193
-
5,193
-
5,411
5,411
21,145
5,193
5
26,343
23,017
5,411
28,428
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 17
8
Charitable activities

Day centre services

Kitchen

Trips & Events

Daybreak
Total
2023
Total
2022
2023
2023
2023
2023
£
£
£
£
£
£
Staff costs
43,723
61,169
-
29,573
134,465
107,137
Depreciation and impairment
2,811
2,715
566
-
6,092
5,571

Light & heat

-
-
-
-
-
1,291

Loan Repayment

-
-
-
-
-
3,153

Travel & subsistence

-
262
-
-
262
294

Other direct costs

1,826
5,455
-
884
8,165
7,374

Activities

19,155
48
24,114
-
43,317
17,421

Catering

213
28,846
-
-
29,059
22,948

Advertising

-
-
-
-
-
811
67,728
98,495
24,680
30,457
221,360
166,000
Share of support costs (see note 9)
53,436
38,937
8,437
6,409
107,219
105,913
Share of governance costs (see note 9)
11,780
5,653
2,355
942
20,730
18,267
132,944
143,085
35,472
37,808
349,309
290,180
Analysis by fund
Unrestricted funds - general
44,316
100,584
35,472
7,406
187,778
210,882
Unrestricted funds - designated
-
11,761
-
-
11,761
12,288
Restricted funds
88,628
30,740
-
30,402
149,770
67,010
132,944
143,085
35,472
37,808
349,309
290,180
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
8
Charitable activities
(Continued)
page 18
For the year ended 31 March 2022

Day centre services

Kitchen

Trips & Events

Daybreak

Outreach

Total
2022
£
£
£
£
£
£
Staff costs
37,224
53,779
-
16,134
-
107,137
Depreciation and impairment
2,703
2,439
429
-
-
5,571

Light & heat

-
1,291
-
-
-
1,291

Loan Repayment

-
3,153
-
-
-
3,153

Travel & subsistence

-
294
-
-
-
294

Other direct costs

745
4,052
-
2,577
-
7,374

Activities

6,095
393
10,933
-
-
17,421

Catering

902
22,046
-
-
-
22,948

Advertising

-
-
-
369
442
811
47,669
87,447
11,362
19,080
442
166,000
Share of support costs (see note 9)
48,797
43,631
6,337
7,148
-
105,913
Share of governance costs (see note 9)
10,379
4,982
2,076
830
-
18,267
106,845
136,060
19,775
27,058
442
290,180
Analysis by fund
Unrestricted funds - general
60,482
118,736
19,775
11,889
-
210,882
Unrestricted funds - designated
-
12,288
-
-
-
12,288
Restricted funds
46,363
5,036
-
15,169
442
67,010
106,845
136,060
19,775
27,058
442
290,180
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 19
9
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£
Staff costs
55,379
-
55,379
33,315
-
33,315
Depreciation
320
-
320
319
-
319

Rent

25,155
-
25,155
25,000
-
25,000

Rates, water & service charges

1,671
-
1,671
13,480
-
13,480

Light & heat

8,670
-
8,670
5,838
-
5,838

Other premises running costs

13,115
-
13,115
29,767
-
29,767

Office costs

6,677
-
6,677
6,630
-
6,630

Other costs

6,104
-
6,104
2,280
-
2,280

Computers & software

2,617
-
2,617
3,866
-
3,866

Other operating leases

321
-
321
1,182
-
1,182

Insurance

3,482
-
3,482
1,215
-
1,215
Legal and professional
-
19,865
19,865
-
15,973
15,973

Independent examination

-
2,520
2,520
-
2,400
2,400

Independent examiner's fees for other services

-
1,170
1,170
-
1,092
1,092

Other governance costs

-
-
-
-
1,292
1,292
123,511
23,555
147,066
122,892
20,757
143,649
Analysed between
Fundraising
3,938
471
4,409
4,690
415
5,105
Trading
12,354
2,354
14,708
12,289
2,075
14,364
Charitable activities
107,219
20,730
127,949
105,913
18,267
124,180
123,511
23,555
147,066
122,892
20,757
143,649
10
Net movement in funds
2023
2022
£
£
Net movement in funds is stated after charging/(crediting)
Depreciation of owned tangible fixed assets
6,412
5,890
Loss on disposal of tangible fixed assets
-
1,144
11
Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year, nor the year ending 31 March 2022.

AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 20
12
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Day centre services
2
2
Kitchen
3
3
Daybreak - Respite for Carers
4
3
Support
3
1
Total
12
9
Employment costs
2023
2022
£
£
Wages and salaries
178,815
132,918
Social security costs
7,752
5,076
Other pension costs
3,277
2,458
189,844
140,452

Key management personnel received £34,931 (2022: £28,181)

There were no employees whose annual remuneration was more than £60,000.
13
Other
Total
Unrestricted
funds
£
general
2023
2022
Net loss on disposal of tangible fixed assets
-
1,144
-
1,144
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 21
14
Net gains/(losses) on investments
Unrestricted
Unrestricted
funds
funds

designated

designated

2023
2022
£
£
Revaluation of investments
(29,908)
21,677
Gain/(loss) on sale of investments
(3,625)
(69)
(33,533)
21,608
15
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

16
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 April 2022
6,052
13,753
13,514
4,685
38,004
Additions
-
802
1,169
-
1,971
At 31 March 2023
6,052
14,555
14,683
4,685
39,975
Depreciation and impairment
At 1 April 2022
638
6,377
7,815
3,398
18,228
Depreciation charged in the year
319
2,715
2,812
566
6,412
At 31 March 2023
957
9,092
10,627
3,964
24,640
Carrying amount
At 31 March 2023
5,095
5,463
4,056
721
15,335
At 31 March 2022
5,414
7,376
5,699
1,287
19,776
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 22
17
Fixed asset investments
Listed investments
£
Cost or valuation
At 1 April 2022
529,266
Additions
49,238
Valuation changes
(29,909)
Disposals
(50,703)
At 31 March 2023
497,892
Carrying amount
At 31 March 2023
497,892
At 31 March 2022
529,266

Historical cost

 

At 31 March 2023: £427,887

At 31 March 2022: £434,134

 

There were no investments that had a value of 5% or more of the market value held at year.

 

Revaluation reserves of £70,005 (2022: £95,132) are included in the designated fund.

18
Stocks
2023
2022
£
£
Raw materials and consumables
820
820
19
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
9,671
2,705
Other debtors
6,561
2,820
Prepayments and accrued income
38,724
38,105
54,956
43,630
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
19
Debtors
(Continued)
page 23
2023
2022
Amounts falling due after more than one year:
£
£
Prepayments and accrued income
2,386
27,386
Total debtors
57,342
71,016
20
Creditors: amounts falling due within one year
2023
2022
Notes
£
£
Other taxation and social security
4,561
1,952
Deferred income
21
17,223
10,053
Trade creditors
12,058
29,010
Other creditors
4,138
483
Accruals
43,915
44,457
81,895
85,955
21
Deferred income
2023
2022
£
£
Other deferred income
17,223
10,053

Deferred income comprises membership fees received in advance, room hire income received in advance and amounts collected from participants towards future trips, events and holidays, and is included in the financial statements as follows:

 

 

 

 

At 1

 

 

 

 

At 31

 

 

 

April

 

 

 

 

March

 

 

 

2022

 

Released

Deferred

 

2023

 

 

 

£

 

£

£

 

£

Membership fees in advance

 

 

4,538

 

(4,538)

-

 

-

Room hire & other fundraising activities

 

90

 

(90)

-

 

-

Collected for future trips, events & holidays

 

5,425

 

-

11,798

 

17,223

 

 

 

 

 

 

 

 

 

 

 

 

10,053

 

(4,628)

11,798

 

17,223

 

 

AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
21
Deferred income
(Continued)
page 24
2023
2022
£
£
Deferred income is included within:
Current liabilities
17,223
10,053
Movements in the year:
Deferred income at 1 April 2022
10,053
3,856
Released from previous periods
(4,628)
(3,856)
Resources deferred in the year
11,798
10,053
Deferred income at 31 March 2023
17,223
10,053
22
Retirement benefit schemes
Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £3,277 (2022 - £2,458).

AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 25
23
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Balance at
1 April 2021
Incoming resources
Resources expended
Transfers
Balance at
1 April 2022
Incoming resources
Resources expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
£
£
£
£
Day services
-
46,363
(46,363)
-
-
95,477
(89,621)
(5,856)
-
Daybreak - Respite for Carers
-
15,169
(15,169)
-
-
24,546
(30,402)
5,856
-
Rainbow Hot Meals
-
2,300
(1,490)
-
810
34,908
(29,722)
-
5,996
Outreach service
5,697
-
(442)
-
5,255
-
(30)
-
5,225
Electrical upgrade
3,713
-
(3,153)
-
560
-
-
-
560
IT classes
4,330
-
-
(1,716)
2,614
-
-
-
2,614
Daybreak Infection Control
1,592
-
-
-
1,592
-
-
-
1,592
Christmas events
-
1,400
(393)
-
1,007
-
-
-
1,007
15,332
65,232
(67,010)
(1,716)
11,838
154,931
(149,775)
-
16,994
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
23
Restricted funds
(Continued)
page 26

Day Services

Funding is currently received from West Sussex County Council and Mid Sussex District Council for provision of an activity centre for older people. The actual costs of the services are more than the grants, so the deficit is funded from general funds. Monies this year have been used to support the Rainbow Hot Meals service together with the wellbeing support services at the start of the crisis.

It should be noted however, that the West Sussex County Council contract from July 2021 will change to a county-wide contract concentrating on the reduction of loneliness and isolation amongst older people, for which we will have to be sub-contracted from Age UK West Sussex, Brighton and Hove, as we are not in a position to bid for the whole of the Mid Sussex contract due to the Age UK Brand Partnership agreement. There will also be a substantial reduction in the value of the contract as it is no longer service provider based but by area. From April 2022 Mid Sussex District Council plan a similar way of funding contractual tendered services.

Daybreak - Respite for Carers

Funding is received under a subcontract from Age UK West Sussex, Brighton and Hove from West Sussex County Council. The actual costs of the service, including support costs are more than the grants so the deficit is funded from general funds.

Following feedback from Carers and their appreciation of the assistance and support provided throughout the crisis by the Daybreak team, requests for more of the same services have led to an additional day funded from our reserves starting each Monday from August 2021.

Rainbow Hot Meals

Prior to the crisis, our Centre was a vibrant, lively, and bubbly place for the older people of the community to come to. From scratch we set up a hot meal delivery service, producing over 100 meals a week from the very start of the crisis, in conjunction with a team of delivery volunteers from the local Lions delivered to older vulnerable people's homes providing them with a nutritious two course hot meal. The majority of the people we delivered to are on their own, while normal places to go like our centre, cafes or even the pub, were closed. Preparing meals, not meeting people and generally "going under the radar" are all major issues for the people we support. The new service we introduced opened up regular contact again, ensured they received a hot meal, regular interaction with other people and a routine. Combined with the work carried out by the team of volunteers, several of whom are retired themselves, this also gave them a sense of purpose that is currently missing in many people's lives regardless of age.

Outreach

Grants have been received from a number of organisations in order to fund staff and other costs relating to the provision of the Community Outreach service,

 

Electrical upgrade

Upon taking over the Glen Vue Centre from West Sussex County Council it quickly became apparent that the power supply to the main kitchen was insufficient for any commercial or large scale food preparation or cooking. A grant was successfully obtained from Mid Sussex District Council to instal a “3 phase” power supply – all works are completed including the installation of a “three phase” electrical grill and oven”.

AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
23
Restricted funds
(Continued)
page 27

IT Classes

A grant from Santander that is being used towards the cost of providing IT Classes and equipment. Several new tablet devices and laptops have now been purchased for members and non-members use to reduce the digital divide.

Daybreak Infection Control

Monies obtained via Age UK West Sussex, Brighton and Hove from West Sussex County Council’s Workforce Capacity Fund were used specifically to obtain PPE for the Daybreak service, due to the vulnerability of our clients.

Christmas events

The annual grant received from the East Grinstead Town Council has historically gone towards the costs of running a Christmas party at Glen Vue. With the centre closed this year the funds were used to provide a Christmas meal (with all the trimmings) at the member or non-member’s home via the Rainbow Hot Meals service.

24
Material funds

These are unrestricted funds which are material to the charity's activities. These have been set aside out of unrestricted funds by the trustees for the following specific purposes:

Movement in funds
Movement in funds
Balance at
1 April 2021

Incoming resources

Resources expended

Transfers

Revaluations, gains and losses

Balance at
1 April 2022

Incoming resources

Resources expended

Transfers

Revaluations, gains and losses

Balance at
31 March 2023
£
£
£
£
£
£
£
£
£
£
£
Glen Vue lease
574,178
12,969
(17,699)
21,608
(24,656)
566,400
16,751
(16,955)
(118,606)
(33,532)
414,058
Special designated fund
30,000
-
-
-
-
30,000
-
-
-
-
30,000
604,178
12,969
(17,699)
21,608
(24,656)
596,400
16,751
(16,955)
(118,606)
(33,532)
444,058

Glen Vue lease

The Trustees have designated the investment portfolio donated by Lingfield Lodge Trust, in order to pay the rent, insurance and service charges for the Glen Vue Centre over the 20 year lease period commencing 3 May 2019,

 

Special designated fund

The trustees have designated funds to be available to cover redundancy and other costs that would be incurred in the event of the charity having to close down.

AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 28
25
Analysis of net assets between funds
Unrestricted funds

Material funds

Restricted funds
Total
Unrestricted funds

Material funds

Restricted funds
Total
2023
2023
2023
2023
2022
2022
2022
2022
£
£
£
£
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
15,335
-
-
15,335
19,776
-
-
19,776
Investments
100,000
397,892
-
497,892
-
529,266
-
529,266
Current assets/(liabilities)
(15,335)
46,166
16,994
47,825
42,885
67,134
11,838
121,857
100,000
444,058
16,994
561,052
62,661
596,400
11,838
670,899
AGE UK EAST GRINSTEAD & DISTRICT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
page 29
26
Operating lease commitments

The lease for the charity's premises is fully paid in advance through to the next break clause.

 

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2023
2022
£
£
Within one year
-
221
27
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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