||||Pa&ac|
|---|---|---|---|
|Reference and Administrative||Details|2 —3|
|Trustee Directors'<br>Report|||4 —13|
|Independent<br>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||||





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## 

||||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<br>activities||2|7,980,786|5,434|7,986,220|6,937,639||6,937,639|
|Investment<br>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<br>on:|||||||||
|Charitable<br>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<br>transfers|before||(532,646)|5,434|(527,212)|(310,405)||(310,405)|
|Net (loss)/gain<br>on investments|||(28,113)|-|(28,113)|16,714||16,714|
|Transfer between funds||12|229,590|(229,590)|||||
|Net movement<br>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<br>fixed|assets||||101,578||95,717|
|Intangible<br>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<br>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<br>activities|||||
|Net movements<br>in funds for the year|||(555,325)|(293,691)|
|Adjustments<br>to cash flows from non-cash<br>items:|||||
|Depreciation<br>and amortisation|||61,752|57,544|
|(Gain)/loss<br>on listed investments|||28,113|(16,714)|
|Finance income|||(15,273)|(13,000)|
||||(480,733)|(265,861)|
|Working<br>capital adjustments|||||
|(Increase)/decrease<br>in debtors||9|12,234|(172,000)|
|Increase/(decrease)<br>in creditors||10|54,661|90,000|
|Net cash flow from operations|||(413,838)|(347,861)|
|Cash flows from investing<br>activities|||||
|Interest received|||15,273|13,000|
|Acquisitions<br>of tangible assets|||(61,554)|(26,000)|
|Acquisitions<br>of intangible<br>assets|||(42,930)||
|Proceeds from sale of investments|||6,751|259,000|
|Net increase/(decrease)<br>in cash and cash equivalents|||(496,298)|(101,861)|
|Reconciliation<br>ofnet debt|||||
|Cash and cash equivalents<br>at the beginning|of||605,139|707,000|
|the reporting<br>period|||||
|Net (decrease)/increase<br>in cash and cash equivalents|||(496,298)|(101,861)|
|Cash and cash equivalents<br>at the end ofthe|||108,841|605,139|
|reporting<br>period|||||





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## 

||||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<br>Charitable|4<br>Charitable|expenditure|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<br>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<br>Provisions||||||||
|---|---|---|---|---|---|---|---|
|||||||2023|2022|
|||||||E|E|
|Staff|||||||50,000|
|Property and|dilapidations|||||47,000|47,000|
|||||||47,000|97,000|
|12<br>Statement offunds||||||||
|||Balance|||||Balance|
|||01.04.22|Income|Expenditure|Transfers|Gain/(Loss)|31.03.23|
|||E|E|E|E|E|E|
|General<br>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<br>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<br>E|Income<br>E|Expenditure<br>E|Transfers|Gain/(Loss)|31.03.22<br>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<br>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|





|13|Analysis|ofnet|assets between|funds|||||
|---|---|---|---|---|---|---|---|---|
||||Unre-|||Unre-|||
||||stricted|Restricted|Total|stricted|Restricted|Total|
||||funds<br>f|funds<br>6|2023<br>6|funds<br>L'|funds<br>6|2022<br>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<br>and expenditure<br>account|at|fair value through||income||368,626|403,490|
|Financial assets that are debt <br>amortised<br>cost||instruments|measured||at|737,279|1,225,262|
|||||||1,105,905|1,628,752|
|Financial<br>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<br>income and||||||||
|expenditure<br>account||||||||
|Financial assets measured|at|||||||
|amortised<br>cost||||||||
|Financial<br>liabilities measured||at||||||
|amortised<br>cost||||||||
|||15,273|||||28,113|
|2022||||||||
|Financial assets measured|at|13,443||||16,714||
|fair value through<br>income and||||||||
|expenditure<br>account||||||||
|Financial assets measured|at|||||||
|amortised<br>cost||||||||
|Financial<br>liabilities measured||at||||||
|amortised<br>cost||||||||
|||13,443||||16,714||