REGISTERED COMPANY NUMBER: 03802384 (England and Wales)

REGISTERED CHARITY NUMBER: 1077339

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

AGE UK DONCASTER

Page

Report of the Trustees

1

to

7

Statement of Trustees' Responsibilities

8

Report of the Independent Auditors

9

to

12

Statement of Financial Activities

13

Balance Sheet

14

Cash Flow Statement

15

Notes to the Cash Flow Statement

16

Notes to the Financial Statements

17

to

30

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice (FRS 102) effective 1 January 2019.

OBJECTIVES AND ACTIVITIES

Mission and aims

Age UK Doncaster's mission is to take the fear out of ageing by empowering and supporting older people in Doncaster to live and age well.

As an organisation this requires us to:

- Maintain and create a range of offers that address the needs of older people in Doncaster;

- Have skilled and motivated employees and volunteers who are enabled to work effectively;

- Strengthen our position through profile-raising and income diversification;

- Safeguard the charity through effective governance and robust internal systems.

We operate activities aligned to local, regional and national priorities.

Significant activities

Services delivered in the home:

We continued to provide both Council-commissioned and private home care across Doncaster. Home Support services such as cleaning, shopping and companionship were rebuilt during the year to create a sustainable model.Our Home Care service remained safe, responsive, effective and well-led with no missed care calls, consistently positive Local Authority audit outcomes, and full Care Quality Commission (CQC) inspection readiness. Policies and processes were strengthened to ensure high-quality, person-centred care. Staff restructuring allowed greater flexibility and efficiency: colleagues from Silver Link Centre were redeployed into Home Care to enhance capacity while reducing cost.

During the year, Age UK (National) funded research into our Home Support Service, providing valuable insight into the needs and expectations of older people regarding non-regulated, home-based support.

This work helped us better understand the social, emotional and practical outcomes that beneficiaries seek from services such as cleaning, shopping, companionship and befriending - which differ from those delivered through our CQC-regulated domiciliary care. The findings are informing how we redesign and position future home-based offers to ensure they remain person-centred, sustainable and responsive to community need.

Services delivered in the community:

Silver Link Centre remained open, hosting dementia-friendly and ageing-well sessions while continuing to reduce reliance on reserves by ensuring each activity is fully funded. The Keep in Mind (KiM) service, launched October 2023, went from strength to strength. Although national workforce shortages affected recruitment and created waiting lists, the team reduced delays and received excellent feedback from service users and commissioners alike.

We thank our KiM partners - Club Doncaster Foundation, Crossroads Care Rotherham and Doncaster, Royal Voluntary Service, DARTS, and Alzheimer's Society - who continue to co-deliver innovative, person-centred dementia social-support services alongside clinically focused input from RDaSH NHS Foundation Trust and Alzheimer's Society.This partnership remains an exemplar of integrated community and clinical support for people affected by dementia in Doncaster.

The Stronger Links wellbeing project came to a close during the year. While engagement levels were modest, the project enabled us to support a number of clients and strengthen collaborative working with local partners in Hexthorpe and Edlington. A key learning outcome was the recognition that sustained local presence and community connection are essential when delivering in specific neighbourhood settings, and this learning will inform our future approaches to community-based work.

The charity also continued delivery of the Circles service, supported by The National Lottery Community Fund.

We are grateful for the Fund's willingness to reshape the project in recognition of the pandemic's impact on the original expected outcomes. This flexibility enabled us to continue meaningful support for older people while gathering valuable data and client feedback that will inform future services.

We expect analysis of the final year's activity, extending into 2025, to provide essential insights that will shape new projects about and with older people in Doncaster.

Information and advice:

Our Helpline remained the first point of access for all services and provided low-level advice and signposting. The Information & Advice team offered specialist welfare-benefits guidance and form-filling, helping clients to maximise income and improve financial wellbeing.

Public benefit

In setting objectives and planning activities, the trustees have had due regard to the Charity Commission's guidance on public benefit. The trustees are satisfied that Age UK Doncaster's work fulfils its charitable purpose through:

- Supporting delivery of Doncaster's Dementia Strategy;

- Promoting quality advice for vulnerable residents via the Doncaster Advice Network;

- Collaborative ageing-well initiatives improving holistic wellbeing;

- Active participation in Team Doncaster and other multi-agency forums.

Volunteers and Trustees

Our trustees and volunteers remain vital to the charity's success. We continue to broaden the diversity of the Board and manage succession carefully. Volunteers' insights inform service development, governance and community activity.

During the year, Michael Green stepped down as a trustee after many years of valued service. Michael brought personal experience as a volunteer and a strong commitment to good governance; we are delighted that he continues to volunteer with Age UK Doncaster.

We were also pleased to welcome Vas Patel to the Board in June 2024. Vas brings significant skills and experience in project and service delivery, further strengthening the Board's collective expertise and its understanding of operational realities across the health and social care

ACHIEVEMENTS AND PERFORMANCE

During 2024-25 Age UK Doncaster continued to provide high-quality services in line with its charitable objects. Across all projects we reached approximately 32.500 contacts, offering advice, support and care to older people, their families and carers.

Through our Information & Advice service, clients secured new benefits income of approximately £200K +, with reported outcomes including; clients reporting improved mental wellbeing; greater independence and confidence and improved financial security.

Funding and Financial Performance

Delivery of contracted income has remained strong. However, identifying and securing new grant income has been challenging in a competitive environment.

We remain grateful to our funders - The National Lottery Community Fund, Henry Smith Charity, Garfield Weston Foundation, Doncaster City Council, South Yorkshire Integrated Care Board, Age UK (National), and individual donors - for their continued confidence and support.

Social Value and Community Impact

Age UK Doncaster is committed to creating social, economic and environmental value alongside its core charitable work, in line with our approved Social Value Statement (September 2025). We embed social value in day-to-day activity across all services, ensuring our work benefits older people, the wider community and the environment in ways proportionate to our size and resources.

During 2024-25 our social-value contribution was demonstrated through:

- People & wellbeing: reducing loneliness and helping older people gain confidence and independence through home care, home support and community connection.

- Inclusion: accessible information, large-print materials and reasonable adjustments enabling more people to benefit.

- Community & volunteering: meaningful local volunteering roles and shared community spaces with partner organisations.

- Buying local & fair: using local/VCSE/SME and ethical suppliers wherever practical.

- Planet-smart basics: minimising travel, supporting hybrid working and maintaining low-waste operations.

We evidence social value through brief case studies and service data (clients supported, volunteers active, partnership outcomes). These are reviewed annually and summarised here in line with our Social Value Policy and CHAS reporting requirements.

Health, Safety and Compliance

Age UK Doncaster continues to prioritise the health, safety and wellbeing of staff, volunteers, service users and visitors. We maintain a comprehensive suite of health and safety policies reviewed regularly to ensure compliance with legislation, CQC standards, HSE guidance and CHAS accreditation requirements. Regular internal audits, risk assessments and external inspections are undertaken, and learning from these reviews informs continuous improvement. Overall responsibility rests with the Chief Executive Officer, supported by the Head of Corporate Resources and the Board of Trustees.

Property Use and Income Generation

During the year we rented the upper floor of our head office at Ten Pound Walk to the Doncaster Chamber of Commerce. This arrangement, based on our strong working relationship with the Chamber, generated unrestricted income and supported positive local collaboration. We will continue to explore opportunities to make best use of our premises and resources to achieve both financial sustainability and social value.

PLANS FOR FUTURE PERIODS

Looking to the future, Age UK Doncaster will continue to deliver against its 2023-2026 Strategic Plan. During the coming year we will reflect on our internal position and the external environment, focusing on the needs of our beneficiaries to develop our 2026-2029 Strategy. Client feedback and co-production will shape our priorities and final approach.

Given the current economic climate, robust financial governance will remain central to our work. We will strengthen income generation and financial planning to protect services and reserves.

We recognise that marketing and communications are areas for development which seldom attract dedicated funding, but which are vital to our visibility and sustainability. We will seek to re-energise these functions and enhance our profile locally and regionally.

We are also determined to re-energise our volunteer offer, ensuring depth of support and greater involvement of local people in the delivery of services and community activities.

FINANCIAL REVIEW

The results for the year are set out in the attached financial statements. The Statement of Financial Activities shows a net deficit of £265,853. Total funds carried forward were £993,080 (2024: £1,258,933). Funds excluding those represented by tangible fixed assets stood at £535,036.

Our three largest income streams remain commissioned services, grants and client income. We continued to receive contract funding from Doncaster City Council and South Yorkshire ICB for Home Care services, alongside grant support from our national and charitable partners noted above.

Investment Policy and Objectives

The investment portfolio is reviewed annually with our Investment Manager. The risk profile remains Low-to-Moderate with an objective of income and growth, and all investments are ethically screened.

Reserves Policy

The Trustees review the reserves policy annually. Maintaining reserves equivalent to approximately six months' expenditure continues to be considered appropriate to provide resilience and financial stability in the current economic environment.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by its Memorandum and Articles of Association, originally adopted 7 July 1999 and last updated 26 February 2020. It is a company limited by guarantee under the Companies Act 2006.

Recruitment and Appointment of trustees

Trustee recruitment is ongoing to maintain a broad range of skills and experience. New trustees receive a comprehensive induction and training programme.

Financial oversight

The Finance and Audit Sub-Committee meets bimonthly, with reports to the Board covering income, expenditure, cash flow and risk.

Key management remuneration

Salaries are reviewed annually and approved by the Board of Trustees.

Associated organisation

Age UK Doncaster remains a founding guarantor member of CASEwork Services CIC, which provides shared finance support and potential income generation opportunities.

Risk management

The Board regularly reviews major risks and ensures appropriate controls and mitigations are in place to safeguard the charity and its beneficiaries.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03802384 (England and Wales)

Registered Charity number

1077339

Registered office

Ten Pound Walk

Doncaster

South Yorkshire

DN4 5HX

Trustees

C Ellingworth

M Green (resigned 17/10/2024)

B R Leach

M J Ovington

L J Rodgers

G M Stafford

C Batty

V Patel (appointed 27/6/2024)

Chief Executive Officer

G D Chimon

Company Secretary

G D Chimon

Auditors

UHY Calvert Smith LLP

Statutory Auditor

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

Bankers

The Co-Operative Bank

31 St Sepulchre Gate

Doncaster

DN1 1TD

AUDITORS

The auditors, UHY Calvert Smith LLP, will be welcomed to tender for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 27 November 2025 and signed on its behalf by:

L J Rodgers - Trustee

The trustees (who are also the directors of Age UK Doncaster for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charities SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

-	there is no relevant audit information of which the charitable company's auditors are unaware; and

-	the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Opinion

We have audited the financial statements of Age UK Doncaster (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of trustees' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- we identified the laws and regulations applicable to the charity through discussions with management and trustees and from our professional and sector experience; and

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial

statements or the operations of the charity, including the Charities Act 2011;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of

management and inspecting documentation.

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an

understanding of how fraud might occur by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of

actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates set out in note 2 were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which

included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation; and

- reading the minutes of meetings of those charged with governance; and

- enquiring of management as to actual and potential litigation and claims.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Harry Howley FCA MAAT (Senior Statutory Auditor)

for and on behalf of UHY Calvert Smith LLP

Statutory Auditor

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

5 December 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

6,034

14,667

20,701

41,016

Charitable activities

5

Services delivered in the home

661,584

28,714

690,298

794,522

Services delivered in the community

671,033

87,039

758,072

489,027

Information and advice services

-

49,525

49,525

56,675

Investment income

4

17,052

-

17,052

16,429

Other income

6

26,243

125

26,368

13,386

Total

1,381,946

180,070

1,562,016

1,411,055

EXPENDITURE ON

Raising funds

7

6,172

-

6,172

5,700

Charitable activities

8

Services delivered in the home

1,183,173

275

1,183,448

976,218

Services delivered in the community

438,673

124,538

563,211

540,684

Information and advice services

21,614

59,838

81,452

66,063

Total

1,649,632

184,651

1,834,283

1,588,665

Net gains on investments

6,414

-

6,414

35,098

NET INCOME/(EXPENDITURE)

(261,272

)

(4,581

)

(265,853

)

(142,512

)

Transfers between funds

20

3,000

(3,000

)

-

-

Net movement in funds

(258,272

)

(7,581

)

(265,853

)

(142,512

)

RECONCILIATION OF FUNDS

Total funds brought forward

1,223,131

35,802

1,258,933

1,401,445

TOTAL FUNDS CARRIED FORWARD

964,859

28,221

993,080

1,258,933

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

15

458,044

-

458,044

478,071

Investments

16

518,813

-

518,813

508,997

976,857

-

976,857

987,068

CURRENT ASSETS

Debtors

17

224,958

-

224,958

76,323

Cash at bank and in hand

161,207

60,349

221,556

469,559

386,165

60,349

446,514

545,882

CREDITORS

Amounts falling due within one year

18

(398,164

)

(32,127

)

(430,291

)

(274,017

)

NET CURRENT ASSETS

(11,999

)

28,222

16,223

271,865

TOTAL ASSETS LESS CURRENT LIABILITIES

964,858

28,222

993,080

1,258,933

NET ASSETS

964,858

28,222

993,080

1,258,933

FUNDS

20

Unrestricted funds

964,858

1,223,131

Restricted funds

28,222

35,802

TOTAL FUNDS

993,080

1,258,933

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

The financial statements were approved by the Board of Trustees and authorised for issue on 27 November 2025 and were signed on its behalf by:

L J Rodgers - Trustee

Cash flows from operating activities

Cash generated from operations

1

(242,790

)

(66,431

)

Net cash used in operating activities

(242,790

)

(66,431

)

Cash flows from investing activities

Purchase of tangible fixed assets

(19,836

)

(4,626

)

Sale of tangible fixed assets

300

3,749

Loan repaid from associated company

-

7,500

Interest received

8,150

3,838

Dividends received

(241

)

-

Income received in investment portfolio

6,414

11,918

Net cash (used in)/provided by investing activities

(5,213

)

22,379

Change in cash and cash equivalents in the reporting period

(248,003

)

(44,052

)

Cash and cash equivalents at the beginning of the reporting period

469,559

513,611

Cash and cash equivalents at the end of the reporting period

221,556

469,559

1.	RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

2025

2024

£

£

Net expenditure for the reporting period (as per the Statement of Financial Activities)

(265,853

)

(142,512

)

Adjustments for:

Depreciation charges

17,712

21,197

Gain on investments

(6,414

)

(35,098

)

Loss/(profit) on disposal of fixed assets

21,851

(490

)

Interest received

(8,150

)

(3,838

)

Dividends received

241

-

Investment portfolio income

-

(11,918

)

Net income movement on portfolio

(9,816

)

(6,218

)

Other interest received

673

-

(Increase)/decrease in debtors

(149,308

)

56,728

Increase in creditors

156,274

55,718

Net cash used in operations

(242,790

)

(66,431

)

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/24

Cash flow

At 31/3/25

£

£

£

Net cash

Cash at bank and in hand

469,559

(248,003

)

221,556

469,559

(248,003

)

221,556

Total

469,559

(248,003

)

221,556

1.	STATUTORY INFORMATION

The charity is a private company limited by guarantee, incorporated in England & Wales. The registered office of the company is Unit 1, Ten Pound Walk, Doncaster, South Yorkshire, DN4 5HX.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The financial statements are prepared in sterling, which is the functional currency of the company.

Going concern basis

The trustees have considered the financial position and projections of the charity, and have a reasonable expectation that it has adequate resources to support its ongoing activities for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing the financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimate and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable in the circumstances.

Areas in which judgement has been applied include an assessment of the appropriate expenditure to recognise against certain restricted grants, and the allocation of supports costs as outlined below.

There are considered to be no assumptions or estimates made in the the preparation of these financial statements that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities in the next financial year.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from charitable activities represents amounts receivable in connection with services delivered by the charity, and includes fees receivable, payments under service contracts and performance related grants.

Income from contracts for the supply of services,and similar performance related grants, are recognised over the period of delivery.

When donors specify that donations and grants are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

No amounts are included in the financial statements for general volunteer services.

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 cost 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.

Charitable activities

Cost of charitable activities include those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Allocation and apportionment of costs

Costs are directly allocated to charitable activities where possible.

Support costs include central functions and overheads that assist the work of the charity. These include staff costs, office costs and overheads and governance costs.

Support costs are allocated in proportion with the direct staff costs involved in each charitable activity. This estimate is considered to reasonably reflect the underlying financial activities of the charity, and provide a reliable basis for allocation in the context of the charity's size and resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Fixed asset investments

The charity's investment portfolio is stated at fair value, as determined by the price quoted by the fund managers at the balance sheet date. The portfolio is managed, and comprises a range of listed bonds, equities and open-ended investment companies.

Gains and losses on investments, whether arising on revaluation of disposal, are included on the Statement of Financial Activities in the period to which they relate.

Investment in group entity

The charity is a guarantor member of CASEwork Services Community Interest Company, a company limited by guarantee and having no share capital. No amount has been recognised in respect of the charity's interest in the company. An initial advance of £15,000 made to CASEwork to provide working capital, less £7,500 reimbursed to Age UK Doncaster in the current financial year, is included in debtors falling due after more than one year.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

Fixed asset investment are measured at fair value through net income and expenditure on the Statement of Financial Activities. All other financial assets and liabilities are measured at amortised cost.

3.	DONATIONS AND LEGACIES

2025

2024

£

£

General donations and legacies

9,034

7,217

Grants

11,667

33,799

20,701

41,016

4.	INVESTMENT INCOME

2025

2024

£

£

Investment portfolio income

9,575

11,918

Other interest receivable

481

673

Interest receivable

6,996

3,838

17,052

16,429

5.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Fees received for services

Services delivered in the home

690,298

726,935

Service contracts and grants

Services delivered in the home

-

67,587

Fees received for services

Services delivered in the community

13,880

24,125

Service contracts and grants

Services delivered in the community

744,192

464,902

Service contracts and grants

Information and advice services

49,525

56,675

1,497,895

1,340,224

Fees received for services delivered in the home includes amounts receivable for private and Council-commissioned homecare.

Total contract income of £628,438 (2024: £342,008) as been recognised in the year. The income in the year relates to contracts with the NHS in respect of dementia support services delivered in the community.

Total grant income of £165,278 (2024: £247,156) has been recognised as part of income from charitable activities, of which £193,035 has been classified as restricted. These are performance related grants which fund the delivery of specific services.

6.	OTHER INCOME

2025

2024

£

£

Age UK retainer payments

15,500

10,000

Other income and recharges

10,868

3,386

26,368

13,386