2023-03-31-accounts - Encompass Care Organisation UK

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			Pa&ac
Reference and Administrative		Details	2 —3
Trustee Directors' Report			4 —13
Independent Auditors'	Report		14-17
Statement of Financial	Activities		18
Balance Sheet			19
Cash flow statement			20
Notes to the Financial	Statements		21 —32

Charity Name	Charity Name	Encompass	Care	Organisation	UK
Trustee Directors		D Corbin
		S Edlmann
		L Morris
		G Usmar
Company	Secretary	T Dennis-Andrews		—appointed	30June 2023
		VSDelafuente —resigned 30			June 2023
Chief Executive		T Dennis-Andrews
Registered	Office	200 Bridport	Road
		Poundbury
		Dorchester
		Dorset
		DT1 3BN
Auditors		Albert Goodman		LLP
		Goodwood	House
		Blackbrook	Park	Avenue
		Taunton
		Somerset
		TA1 2PX
Bankers		Barclays Bank pic
		Tagus House
		Ocean Way
		Southhampton
		Hampshire
		SO143TJ
Solicitors		Porter Dodson
		53 High West Street
		Dorchester
		Dorset
		DT1 1UX

			Unrest-	Rest-		Unrest-	Rest-
			ricted	ricted	Total	ricted	ricted	Total
		Notes	Funds	Funds	2023	Funds	Funds	2022
			6	8	f	f	6	8
Income from:
Charitable activities		2	7,980,786	5,434	7,986,220	6,937,639		6,937,639
Investment income		3	15,273	-	15,273	13,443		13,443
Total income			7,996,059	5,434	8,001,493	6,951,082		6,951,082
Expenditure on:
Charitable expenditure		4	8,528,705		8,528,705	7,261,487		7,261,487
Total expenditure			8,528,705		8,528,705	7,261,487		7,261,487
Net (expenditure)/income transfers	before		(532,646)	5,434	(527,212)	(310,405)		(310,405)
Net (loss)/gain on investments			(28,113)	-	(28,113)	16,714		16,714
Transfer between funds		12	229,590	(229,590)
Net movement in funds			(331,169)	(224,156)	(555,325)	(293,691)		(293,691)
Reconciliation offunds
Fund balances at 01 April	2022		811,309	229,590	1,040,899	1,105,000	229,590	1,334,590
Fund balances at 31 March 2023		12	480,140	5,434	485,574	811,309	229,590	1,040,899

			Notes		2023		2022
					5		5
Fixed assets
Tangible fixed	assets				101,578		95,717
Intangible fixed assets					36,871
Investments					368,626		403,490
					507,075		499,207
Current assets
Debtors			9	670,277		682,511
Cash at bank	and	in hand		108,841		605,139
				779,118		1,287,650
Creditors
Amounts falling due within one year			10	(753,619)		(648,958)
Net current assets					25,499		638,692
Provisions			11	(47,000)		(97,000)
					(47,000)		(97,000)
Net assets					485,574		1,040,899
Funds
Unrestricted	funds
General funds			12		480,140		811,309
					480,140		811,309
Restricted funds			12		5,434		229,590
Total charity	funds				485,574		1,040,899

			Total	Total
			2023	2022
		Notes
Cash flows from operating activities
Net movements in funds for the year			(555,325)	(293,691)
Adjustments to cash flows from non-cash items:
Depreciation and amortisation			61,752	57,544
(Gain)/loss on listed investments			28,113	(16,714)
Finance income			(15,273)	(13,000)
			(480,733)	(265,861)
Working capital adjustments
(Increase)/decrease in debtors		9	12,234	(172,000)
Increase/(decrease) in creditors		10	54,661	90,000
Net cash flow from operations			(413,838)	(347,861)
Cash flows from investing activities
Interest received			15,273	13,000
Acquisitions of tangible assets			(61,554)	(26,000)
Acquisitions of intangible assets			(42,930)
Proceeds from sale of investments			6,751	259,000
Net increase/(decrease) in cash and cash equivalents			(496,298)	(101,861)
Reconciliation ofnet debt
Cash and cash equivalents at the beginning	of		605,139	707,000
the reporting period
Net (decrease)/increase in cash and cash equivalents			(496,298)	(101,861)
Cash and cash equivalents at the end ofthe			108,841	605,139
reporting period

			Unre-			Unre-
			stricted	Restricted	Total	stricted	Restricted	Total
			funds	funds	2023	funds	funds	2022
Fee income					E	6		6
Supported		living	5,550,804		5,550,804	4,692,998		4,692,998
Outreach			161,759		161,759	146,045		146,045
Respite			746,708		746,708	545,105		545,105
Residential		care	1,350,725		1,350,725	1,235,290		1,235,290
Grants			8,617		8,617	136,174		136,174
			7,818,613		7,818,613	6,755,612		6,755,612
Other income
Rental income			98,324		98,324	110,544		110,544
Housing	management		32,129		32,129	32,427		32,427
Other			31,720	5,434	37,154	39,056		39,056
			7,980,786	5,434	7,986,220	6,937,639		6,937,639

Unre-			Unre-
stricted	Restricted	Total	stricted	Restricted	Total
funds	funds	2023	funds	funds	2022
f	F.		F.	F.
15,273		15,273	13,443		13,443

4 Charitable	4 Charitable	expenditure
		Unre-			Unre-
		stricted	Restricted	Total	stricted	Restricted	Total
		funds	funds	2023	funds	funds	2022
					8		8
Charitable	activities
Staff costs		4,379,468		4,379,468	4,267,113		4,267,113
Agency costs		2,424,802		2,424,802	1,130,887		1,130,887
Facilitation	ofsupport	460,765		460,765	552,714		552,714
Motor and travel		39,823		39,823	39,951		39,951
Insurance		43,678		43,678	39,317		39,317
Recruitment		39,264		39,264	43,463		43,463
Bad debt write off		100,808		100,808
		7,488,608		7,488,608	6,073,445	-	6,073,445
Support costs
Staff costs		621,966		621,966	772,000		772,000
Depreciation		55,694		55,694	32,000		32,000
Amortisation		6,059		6,059
Training		51,524		51,524	35,247		35,247
Communications		34,285		34,285	30,762		30,762
Head office	costs	188,459		188,459	205,433		205,433
Fees paid to auditors		for
audit		17,064		17,064	15,600		15,600
Fees paid to auditors		for
accountancy	services	4,500		4,500
Legal and professional		60,546		60,546	97,000		97,000
		1,040,097		1,040,097	1,188,042	-	1,188,042
Total funds		8,528,705		8,528,705	7,261,487	-	7,261,487


6	Tangible fixed assets
			Fixtures,
		Leasehold	fittings
		property	8equipment	Total
		f
	Cost
	As at 01 April 2022	10,480	286,277	296,757
	Additions		61,554	61,554
	As at 31 March 2023	10,480	347,831	358,311
	Depreciation
	As at 01 April 2022	9,979	191,061	201,040
	Charge for year	501	55,192	55,693
	As at 31 March 2023	10,480	246,253	256,733
	Net book value
	As at 31 March 2023		101,578	101,578
	As at 31 March 2022	501	95,216	95,717
7	Intangible fixed assets
			Cloud softwaref	Total
	Cost
	As at 01 April 2022
	Additions		42,930	42,930
	As at 31 March 2023		42,930	42,930
	Amortisation
	As at 01 April 2022
	Charge for year		6,059	6,059
	As at 31 March 2023		6,059	6,059
	Net book value
	As at 31 March 2023		36,871	36,871
	As at 31 March 2022

8	Investments
				2023	2022
				6
	Balance b/fwd			403,490	645,776
	Sale of investments			(6,751)	(259,000)
	Gain / (Loss) on investments			(28,113)	16,714
				368,626	403,490
0	Debtors
				2023	2022
					6
	Trade debtors			628,438	620,123
	Prepayments			41,839	62,388
				670,277	682,511
10	Creditors: Amounts		falling due within one year
				2023	2022
	Trade creditors			287,617	136,041
	Social security and	other taxes		119,506	100,730
	Other creditors			3,363	3,362
	Accruals &deferred	income		343,133	408,825
				753,619	648,958
	Deferred income
				2023	2022
				6
	Deferred income at	01	April 2022	81,480	73,969
	Released from previous		years	(23,500)	(425)
	Resources deferred	in	the year	3,951	7,936
	Deferred income at	31	March 2023	61,931	81,480

11 Provisions
						2023	2022
						E	E
Staff							50,000
Property and	dilapidations					47,000	47,000
						47,000	97,000
12 Statement offunds
		Balance					Balance
		01.04.22	Income	Expenditure	Transfers	Gain/(Loss)	31.03.23
		E	E	E	E	E	E
General unrestricted	funds	811,309	7,996,059	(8,528,705)	229,590	(28,113)	480,140
Total unrestricted	funds	811,309	7,996,059	(8,528,705)	229,590	(28,113)	480,140
Restricted funds
Redecoration reserve		229,590			(229,590)
Rawley refurbishment
reserve			5,434				5,434
Total restricted funds		229,590	5,434		(229,590)		5,434
Totalfunds		1,040,899	8,001,493	(8,528,705)		(28,113)	485,574
Statement offunds		- prior year
		Balance					Balance
		01.04.21 E	Income E	Expenditure E	Transfers	Gain/(Loss)	31.03.22 f
General unrestricted	funds	1,105,000	6,951,082	(7,261,487)		16,714	811,309
Total unrestricted	funds	1,105,000	6,951,082	(7,261,487)		16,714	811,309
Restricted funds
Redecoration reserve		229,590					229,590
Total restricted funds		229,590					229,590
Totalfunds		1,334,590	6,951,082	(7,261,487)		16,714	1,040,899

Analysis	ofnet	assets between	funds
		Unre-			Unre-
		stricted	Restricted	Total	stricted	Restricted	Total
		funds f	funds 6	2023 6	funds L'	funds 6	2022 f
Fixed assets		507,075		507,075	499,207		499,207
Current	assets	773,684	5,434	779,118	1,058,060	229,590	1,287,650
Current	liabilities	(800,619)		(800,619)	(745,958)		(745,958)
		480,140	5,434	485,574	811,309	229,590	1,040,899

perating le	ases:
		2023		2022
		Land and		Land and
		buildings	Other	buildings	Other
		6	6	6	6
Less than	1 year	179,973		242,513
2 —5years		1,316,334		639,892
Greater than 5 years		646,442		1,028,527
		2,142,749		1,910,932

						2023	2022
						f,	6
Financial assets measured and expenditure account	at	fair value through		income		368,626	403,490
Financial assets that are debt amortised cost		instruments	measured		at	737,279	1,225,262
						1,105,905	1,628,752
Financial liabilities measured		at amortised	cost			619,182	563,748
						619,182	563,748
		Income		Expense		Net gains	Net losses
					R	6
2023
Financial assets measured	at	15,273					28,113
fair value through income and
expenditure account
Financial assets measured	at
amortised cost
Financial liabilities measured		at
amortised cost
		15,273					28,113
2022
Financial assets measured	at	13,443				16,714
fair value through income and
expenditure account
Financial assets measured	at
amortised cost
Financial liabilities measured		at
amortised cost
		13,443				16,714