Registered number: 02420393
Charity number: 1007781
COMMUNITY CARE TRUST SOUTH WEST
(A COMPANY LIMITED BY GUARANTEE)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Bishop Fleming
COMMUNITY CARE TRUST SOUTH WEST
IA COMPANY LIMITED BY GUARANTEEI
CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers
Trustees. report
ststement of financial activities
Balance sheet
Notes to the financial ststements
6-11
COMMUNITY CARE TRUST SOUTH WEST
IA COMPANY LIMITED BY GUARANTEEI
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2023
Trustees
Mr P Cawthron
Mr R Gofton
Mr D Hawes
Mr M Lambert
Mr C Pallot
Mrs S Sutherland
Mr M Taylor
Mr R Williams
Company reglstered
number
02420393
Charity reglstered
number
1007781
Reglstered offlce
2nd Floor Slralus House
Emperor Way
Exeter Business Park
Exeter
Devon
EX13QS
Chlef executlve offlcer
Mrs E Rainsford (until 18 July 20221
Mr A Stark Ilnterim 18 July 2022 to 23 January 20231
Mr B Greaves (From 23 January 20231
Accountants
Bishop Fleming LLP
Chartered Accountants
2nd Floor Slralus House
Emperor Way
Exeter Business Park
Exeter
EX13QS
Page 1
COMMUNITY CARE TRUST SOUTH WEST
IA COMPANY LIMITED BY GUARANTEEI
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2023
The Trustees present their annual report for the year 1 April 2022 to 31 March 2023.
The accounts have been prepared on a dormant basis with no transactions occuring in the year.
structure, governance and management
Community Care Trust Isouth Westl Limited is registered as a charitable company limited by guarantee.
The memorandum and articles of association establish the objects and powers of the
company and the governance arrangements.
The company became a subsidiary of St Loye's Foundation in 2015, and in 2016 St Loye's Foundation changed
ils name lo Slep One Charity to provide a new trading name for the group. Slep One Charity is a company
limited by guarantee and is registered as a charity with the Charity Commission (No. 2354341. Slep One controls
750/0 of the voting rights of CCT and is a corporate member of CCT with the right lo nominate a trustee for the
CCT Board. CCT also has the right lo nominate a member to the company Board. The Boards have agreed lo
joint meetings whilst retaining separate prosseS as required for ststulory adminislralive purposes.
At ils most recent Annual General Meeting held on 21 September 2021, the trustees of CCT agreed lo the
transfer of all assets and liabilities from CCT lo ils parent company Slep One Charity resulting in a meryer of
both charities lo be under the single name of Step One Charity. This transfer has now taken effect with the
completion date being 31 March 2022.
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Trustees Iwho are also the directors of the Company for the purposes of company lawl are responsible for
preparing the Trustees. report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards Iunited Kingdom Generally ACpted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law,
the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair
view of the stste of affairs of the Company and of its incoming resour$ and application of resources, including
ils income and expenditure, for that period. In preparing these financial slalemenls, the Trustees are required lo..
select suitable accounting policies and then apply them consislenlly.,
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting estimates that are reasonable and prudent",
slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless il is inappropriate to presume that the
Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Company's transactions and disclose with reasonable accuracy al any time the financial position of the
Company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They
are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Disclosure of information to auditors
Each of the persons who are Trustees al the time when this Trustees's report is approved has confirmed that..
so far as that Trustee is aware, there is no relevant information of which the charitys auditors are unaware,
and
that Trustee has taken all the steps that ought to have been taken as a Trustee in order lo be aware of any
relevant audit information 8nd to establish that the charity's auditors are aware of that information.
Page 2
COMMUNITY CARE TRUST SOUTH WEST
IA COMPANY LIMITED BY GUARANTEEI
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Approved by order of the members of the board of Trustees and signed on their behalf by..
£, js.ty
Mrs
Sutherland
Chair of Trustees
Dale..
Page 3
## **COMMUNITY CARE TRUST (SOUTH WEST) LIMITED (A COMPANY LIMITED BY GUARANTEE) REGISTERED NUMBER:02420393**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023**
|**Total Funds**
**2023**
**Income from:**
**Note**
Donations and legacies
3
-
Charitable activities
4
-
**Total Income**
-
**Expenditure on:**
Charitable activities
-
Transfer of net assets to Step One
-
**Total Expenditure**
-
**Net movement in funds**
-
**Reconciliton of funds:**
Total funds brought forward
-
Net movement in funds
-
**Total funds carried forward**
-|Total Funds
2022
1,039
103,283|
|---|---|
||1,904,322|
||2,213,701
632,619|
||2,846,320|
|||
||(941,998)|
||941,998
(941,998)|
||-|
The Statement of Financial Activities includes all gains and losses recognised in the year.
Page 5
## **COMMUNITY CARE TRUST (SOUTH WEST) LIMITED (A COMPANY LIMITED BY GUARANTEE) REGISTERED NUMBER:02420393**
## **BALANCE SHEET AS AT 31 MARCH 2023**
|**Current assets**
Debtors
Cash at bank and in hand
Creditors: amounts falling due within
one year
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
Unrestricted funds
**Total funds**|-|**2023**
**£**
-
-
-
-
-
-
-
-
-
-|**2023**
**£**
-
-
-
-
-
-
-
-
-
-|2022
**£**
-|
|---|---|---|---|---|
||-||-||
||-
-||-
-||
||||||
|||-||-|
|||-||-|
|||-
-||-
-|
|||-||-|
The Charity was entitled to exemption from audit under section 480 of the Companies Act 2006.
The Trustee acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities
subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustee on and signed on their behalf by:
**Mrs Sue Sutherland**
Date:
Page 5
COMMUNITY CARE TRUST SOUTH WEST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
General infomiation
Community Care Trust (South Westl Limited is registered as a charitable company limited by guarantee
and was set up by a MemoradLJm of Association on 6 Septebmer 1989. the charity's registered number is
1007781 and the regsitered office is Slralus House, Exeter Business Park, Emperor Way, Exeler, EX1
3QS.
Accounting policies
2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021
Accounting and Reporting by Charities". Slalement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
Community Care Trust South Wesl meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recnISed al historical cost or transaction value unless otherwise
ststed in the relevant accounts'ng policy.
2.2 INCOME
All income is recognised once the Charity has entillemenl to the income, il is probable that the
income will be received and the amount of income receivable can be measured reliably.
The recnitIon of income from legacies is dependent on establishing entitlement, the probability of
reIpt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of
entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to
them Ilhrough knowledge of the existence of a valid will and the death of the benefaclorl and the
executor is satisfied that the propety in question will not be required to satisfy claims in the estate.
Receipt of a legacy musl be recognised when it is probable that it will be received and the fair value
of the amount receivable, which will generally be the expected cash amount lo be distributed to the
Charity, can be reliably measured.
2.3 EXPENDITURE
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third paty, 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 classified by aclivily. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly
to that aclivily. Shared costs which contribute to more than one activity and support costs which are
not attributable lo a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on direcuy undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
Page 6
COMMUNITY CARE TRUST SOUTH WEST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Income from donations and legacies
Unrestricted Restricted
funds
funds
2023
2023
Total
funds
2023
Total
funds
2022
Donations
Legacies
74
965
TOTAL 2023
1,039
TOTAL 2022
74
965
1,039
Income from charitable activities
Unrestrieted
funds
2023
Total
funds
2023
Total
funds
2022
Contracts and Grants
Local Authority- Housing Support
1,815,058
88,225
TOTAL 2023
1,903,283
Analysis of expendituro by activities
ActivitlOS
undertakon
directly
2023
Support
costs
2023
Total
funds
2023
Total
funds
2022
Community Care Trust
2,213,701
TOTAL 2022
1,721,759
491,942
2,213,701
Page 7
COMMUNITY CARE TRUST SOUTH WEST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Anatysis of expenditure by activities Icontinuedl
Analysis of direct costs
Total
funds
2023
Total
funds
2022
Activities
2023
Stsff costs
Rehabilitstion expenses
1,585,364
136,395
TOTAL 2023
1,721,759
Analysis of support costs
Total
funds
2023
Total
funds
2022
Activities
2023
Support costs
Premises eosts
201,975
199,986
70,692
19,289
Adminislralion costs
Governance
TOTAL 2023
491,942
staff costs
2023
2022
Wages and salaries
Social security costs
Contribution lo defined contribution pension schemes
1,449,050
111,234
25,079
1,585,363
Page 8
COMMUNITY CARE TRUST SOUTH WEST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Stsff costs Icontinuedl
The average number of persons employed by the Charity during the year was as follows..
2023
2022
Management
Community servIs
76
78
No employee received remuneration amounting to more than £60,000 in either year.
The totsl amount of employee benefits received by key management personnel for their services was
£NIL12022.. £18,378)
Trustees. remuneration and expenses
During the year, no Trustees reiVed any remuneration or other benefils12022 - £NILI.
During the year ended 31 March 2023, no Trustee expenses have been incurred12022 - £NILI.
Page 9
**COMMUNITY CARE TRUST (SOUTH WEST) LIMITED**
## **(A COMPANY LIMITED BY GUARANTEE)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **8. Statement of funds**
|**Statement of funds - current year**||||
|---|---|---|---|
||**Balance at 1**
**April 2022**|**Income**
**£**
**Expenditure**
**£**|**Balance at**
**31 March**
**2023**|
|**UNRESTRICTED FUNDS**||||
|General Funds|-|- -|-|
|**RESTRICTED FUNDS**||||
|South Devon Community Housing|-|- -|-|
|Cypress Legacy|-|- -|-|
|**TOTAL OF FUNDS**|-|- -|-|
|Restricted Funds||||
## South Devon Community Housing
This represents funds received from the South Devon Community Housing Society to provide to people aged over 16 in South Devon
## Cypress Legacy
For funding of nursing and patient care at Cypress Hospital.
Page 10
COMMUNITY CARE TRUST SOUTH WEST
IA COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
ststement of funds Icontinuedl
ststement of funds - prior year
Balance at
31 March
2022
Balance at
1 April 2021
Income Expenditure
UNRESTRICTED FUNDS
General Funds
788,051
1,903,357
12,691,408)
RESTRICTED FUNDS
South Devon Community Housing
Cypress Legacy
56,747
97,200
156,7471
198,1651
965
153,947
965
1154,9121
TOTAL OF FUNDS
941,998
1,904,322
12,846,320)
Related party transactions
During the year, the company paid a rental charge of £Nil 12022.. £100,000) to Slep One Charity, the
parent company. Al the year end, a balance of £nil12022.. £Nill was owed to CCT by Step One.
10. Transfer to Step One Charity
On 31 March 2022 all assets, liabilities and activities of the Trust were transferred to Slep One Charity-
The total balance of assets transferred was £632,619, consisting of £832,452 debtors due within one year,
£160 cash al bank and in hand, and £199,993 Creditors due within one year.
Page11