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).
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.
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.
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.
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.
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.
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:
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.
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.
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.
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:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
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
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.
designated
Grants and donations
Income from charitable activities
Day centre services
Kitchen
Trips & Events
Daybreak - Respite for Carers
Outreach
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.
designated
Grants and donations
Income from charitable activities
Day centre services
Kitchen
Trips & Events
Daybreak - Respite for Carers
Outreach
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.
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.
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.
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.
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.
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.
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.
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:
the costs of providing meals and refreshments, served at the Glen Vue Centre or delivered to homes;
the costs of operating the Glen Vue day centre, which is used to provide activity centre services during weekdays;
the costs of operating the Daybreak - Respite for Carers service;
the costs of providing the Community Outreach service;
the cost of organising holidays and outings for members; and
the costs of providing the Help at Home service
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.
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:
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.
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.
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.
Cash and cash equivalents include cash in hand and deposits held at call with banks.
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 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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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.
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.
Grants and donations
Grants receivable
Income from charitable activities
Day centre services
Kitchen
Trips & Events
Food & catering
Services provided
Activities, events & trips
Day centre services
Kitchen
Trips & Events
Food & catering
Services provided
Activities, events & trips
Room hire income
designated
designated
designated
designated
Raising funds
Day centre services
Kitchen
Trips & Events
Light & heat
Loan Repayment
Travel & subsistence
Other direct costs
Activities
Catering
Advertising
Day centre services
Kitchen
Trips & Events
Outreach
Light & heat
Loan Repayment
Travel & subsistence
Other direct costs
Activities
Catering
Advertising
Rent
Rates, water & service charges
Light & heat
Other premises running costs
Office costs
Other costs
Computers & software
Other operating leases
Insurance
Independent examination
Independent examiner's fees for other services
Other governance costs
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.
The average monthly number of employees during the year was:
Key management personnel received £34,931 (2022: £28,181)
designated
designated
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.
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.
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 |
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).
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”.
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.
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:
Incoming resources
Resources expended
Transfers
Revaluations, gains and losses
Incoming resources
Resources expended
Transfers
Revaluations, gains and losses
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.
Material funds
Material funds
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:
There were no disclosable related party transactions during the year (2022 - none).