Cmwrby Nurnber D2642512 Reted in Enland & Wales thartly Number 1013819 COMMUNITY CARE OPTIONS Trustees, Report and Financial Statements For the year ended 31 March 2023
COMMUNITY CARE OPTIONS Tru5tees' Repcrt and Financial Statements For the year ended 31 Marth 2023 COPUEPS Pase Trustees, annual reptyt Reference and Adrnini5trabve detai15 Structure. Go43n(e and M3na8ernent Objednies and Activitie AchIevernts ènd PerfonDan Publlc beneflt Finantrdl Revitr* ns for Fvtvre Periods Trustees. responslb11tt5es Statuthry tampllanc• Independent examlner Independent ExamlDer's reJ>Drt Statement ol Finandal Acte5 Balance 5hEet Statement of Cash Fkjws Plotes to the Ilnandal statements io
COMMUNITY CARE OPTIONS Dlrectors, Report for the purposes of section 417 of the Companie5 Art 2CQ6 and Trustees, Annual Report for the purposes of part 8 of the Charities Art 2011. For the year ended 31 March 2023 TheTrustees (who are alsothe Directorsforthèpurpose of Crmpany Lawl have pleasure in presenting thelrannual report and the flnancial statements for the year ended 31 Marth 2023. The Trustees have adopted the prDw510n5 of the Statement of Retomrnended Practlce ISORPI-Accountin8 and Rer>ortlng by Charilie5" IFRS 1021 in preparingthe annual report and financial StateThts olthE Charrtv. The reglstered name of the charity is Communlty Care Options. The charty is 3150 kno IcKallyas Comco. The registered charity number 1$ 1013819. Communlty Care Option5 i5atso registered as a companyllmited by guarantee Icornpany reglstratlon number 026425121. The directors, whD are also trustre& who have served durin8 the year and ncE the year end are Ilsted bdow.. Mrs M Connell Mr A Connell Company Secreiaryl Chief Executlvt Mr R Bales Registered office olchari¢y'. 1- 3 The Courtyard Caknn Street B&ton BLI 8P8 Telephone01204 360220 Admlnlstratlon tentre.. 1- 3 Th? Courtyard Calvln Streei 8olto 8LI 8PB Bankers: CTropeTative 8ank 19 Knowsley Street Bolton BLI IAS Independent examiner: Mike Garrett FCA Kay Johnson Gee Llmited I City R¢*d East Manthesier M154PN Solicitors: FieldLngs Porter $IerWell House Slfverwell Street 8dton BU IPT
COMMUNITY CARE owfioNS Direttors, Report for the purposes of section 417 of the Companies Act 2(K)6 and Trustees, Annual Report for the purposes of part 8 of the Charities Act 2011. For the year ended 31 March 2023 Governing Oocumtnt Communltycare Optlon51s a company limited byguarantee and not havinga sharecapitalt8overned bylt5 Memorandum nd Articles of Assotiètion dated 3 September 1991. It is retered as a tharity with ihe Charty Commission. Tht mémbers have guaranteed the liabilitbes of the rompany In the e¥ent of a wlndlng-up. to ihe sum not exceedinR one pound each. wolntrmnt olTrustees A5 set out In the Artlcles of knciatKJn. there Is a Cwnul of ManaBernent of the company who are also trustees of the tharity. A minlmum of three and a maximum ol nlne tru5tee5 are eleaed to the Coltnal. One third of thÈ Council are qulred to retlre eath year at the Annual General Meeting and may offer themselve5 for re-dertion. Tru5tsÈ Inducilon and tr•lnts Commvnlty Care Options, current Board ofthe Trustees ¢wslsts of members a %rfde ranie of skllls and knowledge that they bring to the charity. The founder members set the strate8bc ¥ision and crsteria for the charity's purpose which have remalned the sarne thrtsughout the thirty years of the tharrtv. The Board have devdoped a dear IndUCt)n presentaUoh pack¥e lor ill new proe1¥e Trustees. Th15 presentatlon pack outlines tht aims and objeL1ives of the charity, 5how£learfythe rOS and responslbllhles of a Trusiee and allow for a ¢g-opted period should this be requested by any inierested person. gafilsatlon The Board of trustees whlch can have up to nine members admlnlsters the tharlty. The Board meets every two months and the rneetln85 are also anended byihe Chief ExeCe who 05 also a founder ffmber and respon51ble for the day to day runninB of the charitv. Rlsk rnana8ement The trusteos have consldered the major rlsks to which lh¢ charlry Ls exposed and have establlshed sultable rlsk mana8ement and control protedurés. The Oblerts of the Charty are: l The care and support of rople with dLsabllllles Includlng people leamlng dlsablltttes vtho may also have speclal needs, people wlih a mental Illness, challenging behaviour. profound physlcal disabOlllle5 or sensory dlsabllhles. 2 The provisic, In thÈ Inte5 of social WTe. tsf facllkle5 tor recreadon or for lelsure tlme occupatlon for the benefft of people wrth di5abrfff(ies. vAth the object of improwng iheir COrltin$ and qualrty of lrfe. Prfnrlpll artl¥ltles and m oble¢ii%*s The prfnclpal attiwty of the Company 15 the provIS of care and the wewareof people wlth dlsabllrtle5. Cornrnunlty Care Optlons is a not-tor-profit company with tharitable status Set up by parents and carers who determlne the criteria fijr its aims and it5 objective5. The prfmary alm of the organisatlon Is to PrOdÉ good quallty carÈ and support to people with physical disabilities. learning diffi-tukies who have additional problern5 or other disabilitie5. The strategy for achievlrw our 'alrns and 0b1ectN is for managers of eath project to meet informally wrth their Staff monthty to monitor and asse55 the outcomes and whether they matth the tharlvs etrtatiOns.
COMMUNITY CARE OPTIONS Dlrectors, Report for the purposes of section 417 of the Companies Act 2( and Tru5tees' Annu31 Report for the purposes of part 8 of the Charities Art 2011. For the year ended 31 March 2023 G¢)vÈmance meetin8 minutes Ind workers comM¢e mSnutes a made available to the Tru51ees upon their request. A report from each manager Is preserLted to the Board fDr rewew at their bi-rnonthly rneeting5. The principle set by the Board is one of an'open tkyor Polirf which mean5 that both the Board and thlef Executi¥e are able io respond quickly. The 2022 2023 year 5tsrted well and becomlng manageable. hotver staffiAE Is kxoblemavc due to recruirment problems. There have been new referrals throughout the year, whlth has ie5ulted ITh a small flnanclal surplus at the end of the year, for the first tlmÈ slnce 2012. Darren Court Darren Court ¢ontlnued to be fulty occuixed. with the same six ser¥ice users. The ser¥ice throughow the year rernalned quite p051tlve wlth our CQC report awarding as"Good- whi¢h h¥5 been the 5arne since Darren Court opened many ye3r5 a80. Ourreoch The care hours were all wllhln our outreach seThke. and were the 5imrlar Durnber ol hours that was plded at Darren Courr, wlth ofte servl¢e usÈr returnin8. Shopmoblllty Now c105ed perm•nently. and all Contents to be d15posed of durln8 2023. Atl our arti11e$ are aSmed it provKlinKseryKes that benefrt thecomrnunlty, r•nRingfrorn supportlng 38 dlsabled people, helpln8 ihem to li¥e in thr o%¥n homes. The trustees conslder thai the dtttils aknve ensure that the charlty rrets both the splrli and the letter of the Publ1¢ 8eneflt reportinB requirements asspKMed In Charfty Commlsslon gu6dance. ReseThes potl¢y The Trustee/Dlrectors recognlse that It is very important that the company has suffioent serveS to contlnue Its oblettlves. Thi5 p1cV refers to unre5triaed reserves fr4)rn each of our projects and that they be retained for the operation of the project they relate to, in the same way as re5trirted reserves are aP1ed. This is to ensure that there arefunds avallèble to Meet the tomrnitments of the projert, in partlcular staffing coms. A finandal re¥lew wlll be carried out annually tc a55ess vthether the reserves are sufficlent io minimise risk. The target set by the Trustees velatts to SL¥ Mcth$ unre5trfcted operatlns costs and is con5tantty under revivw. Free reserves as at 3L Mèrch 2023 were £432.1811£412.320 ai 31 March 20221. Thi515 above the tarBet of approxirnately £325,000 whKh has been based on expend¢ture levels lThcwred in the year to 31st Marth 2023. The Trustees w511 take steps in future perfods to malntain free reserves at C above the target level. Des*Thed Reser¥•5 The tru5tee5 have degnated fvnds £20.29312022- £21.1161 toward5 the 5UStainability of Darren Court. Prlnclpal fvndln8 souttes. a¢ii¥ltlts ahd rewlts Income lor 2023 amtyJnted to £715.77712022- £650.2581 and included the fdlowln8- Suppcrted Living. Dired payments ffificome wa5 £6S5.64112022- É573.7261. A payment of £55.96712022- £53.0551 for Intenslve housbng management for ser¥Ke5 Users %¥ho live in Properties of one Housing As50clatlon. The payment was funded thtouKh Hou54ng Benefft.
COMMUNITY CARE OPTIONS Directors, Report for the purpose5 of section 417 of the Compani25 Act 2W6 and Trustee5' Annual Report for the purp05e5 of part 8 of the Charities Act 2011. Forthe year ended 31 March 2023 In¥estment powers and policy The Memorandum & Article5 of Ass¢xiatI¢ Stste that the charity has the power to invest mneys of the company not immediately required for the furtherance of its obie(ts in or upon such inve51ments, securities. or property as may be Ihoughi fft, subject nevertheless to suth condlti¢Xts any) and such consents Ill any) as may for the time beiThB be imposed or required by law. Trurt•• Indemnlty Indemnity insurante respert of the trustees has been pr¢y4lded at a tost of E3,45912022- EI,4271 for the year. The flrst prforlty 15 to develop and grow the Company after severdl years of staRnation The plan is to b8lan¢È the recruitment wrth new referrals whlch wlll besornelthat difficult. as the present situations is dueto recruitment problems. 5 Other companies are experlen¢in& we are still not In a posilion to bid for new serylces. We have however recrulted a number of.bank staff to have the capacity develop ihe plan. 8iddin8 for new referrals has been made complicated berause all opp)rtunities require Cornmunlty Care Wions to source property. The plan whlch ¢oniJnues from135tyear l$1ghave merfin8s ¥hth houslngassociatlons regardlng having rented propertle5 Available for referrals that requlrÉ the Serv1 prowder to seajre property- Because Comco would Ilke more than one woperty on o site. it would require a new development. Thè Hou51ng a5WCiation have sites planned but as yet the developments are stlll under way, so this is a prqe¢t we Ire fofiowin8 very dosety. With Bolton ShopmoltynOW pemianently dosed it will be heEessoryto di5kK15t ofthe dettrltstootersand wheelchalrs In 2023. Hopelully we can donate the office fumKure to another oryanlsatlon Ilke Community Care Options was gtven such thing5 thirty-lwo years a80.
COMMUNITY CARE OPTIONS Dlrectors, Report for the purposes of sectiorb 417 of the CLffipènies Act 2(X)6 and Trnstees, Annual Report for the purposes of part 8 of the Charities Act 2011. For the year ended 31 March 2023 Truste The trustees (who are also directors of Community Care Options for the purposes of company lawl are responsible for preparing the Truyees, Annual Report and the f(nanclal statements In accordance applluble lèw and Unlted Klngdom Ac(wmting Stahdards Ivntfed KinBdorn Generally Accepted Accnting Practice). Company law requlresthe trustees to preparefinantlal statoments for eath flnanctsl yearvthlch 8fve a true and falr vlew of the State of affalrs of the charitable cornpany and of the income and expendlture of the charltable company for that period. In preparingthese financial statements. the iwstees are requlrÈd to.. selert suitable accounting policies and thèn apply thÈm tt)n&istenlty,' observe the methods and princlples in the tharitS SORP: make judgements and accountinB tstimates Ihal are reasonable ard prudent., state whether applicable UK kcountin8 Standards have been followed. syblect to any rnaterial departures dlsclosed and emalned in the finanual statÈments,' ènd prepare the financial Sloiements on the concern bo5is unle55 it is inappropriète to presume that the Charitable company vrill continue in tyusine55. The trustees arefesponslblefor keepIadeQuatE a¢countynA records that d15c105e w¢th reasonable arcuraryai anytlme the financial posltlon of the tharftable cornpany and enable them to ensure thai the financlal Statements comply wilh the Companles Act 26. They are also respon$ible for safe¥uardin8 the assets of the charllable company and heTh f iaklng reasonable steps forthe prevention and detecbon olfraud and other irTegularities. In 50 lar as the trustees are aware: there is no relevant Inlorniation of whlch the charftablt ¢ompafiVs Independent examlnerls unaware.. and the trustees have taken all steps thai they ought io have taken to make themselves aware of any relevant Informatlon and to establish that the Independent examiner 15 aware of ihat Inforrnatlon. The trustee5 conhrm that the Ilnanclal stateme1 cornpty th current statutory requlrements. thè Tequlrements of the Mernorandurn and Articles of Assoclatlon and the rEquiremen15 of the Charitle5 SORP. In weparlnith15 report, theTru5tees havetaken athantage of thesmall companlesexernptions provlded by sertlon 415A ol the Companies Art 2C¥)6. The trustees have reappointed Mike Gatrett of Kay john> Gee Limited to undertake the Independent Ellminiti. The frustees report was approved and was sl8ned on behalf ol Trustees by= A Connell rru5tee Director Oate.. ,/,,/,
INDEPENDEKf EXAMINER'S REPORT To the Trnstees of Community Care Options For the year ended 31 March 2023 I report EO the trustEes my examination of the fthancial stsiements of CommuNrty Care opDS I'the ch2rrfl for the ar ended 31 Marth 2023 whith cornpr the Ststemenl of Anancial A¢ties. the Balance Sheet. the 5tatefflent of Cash Flows and reled notes. Re$ptIk1mde% al ba515 of report As the trustees of the chority you are responble the preparation Df the finandal statements in accordonce wrth the rUlments of the tharitse5 Act 20111.the ACVI. I rèport In respett of my examination Df the chariV5 f3031 sraternents (arried out un41er 5ertK)n 145 gf the Act and In carryln8 t my ey2minatlon I have followed all Ihe applicable rectIonS Blven by the Charlty Commisyon under sethon 145ISllbl of the A¢L indepEndent exjrnination does not involve 8atheriTh8 all the edence that be required In an audlt and ConseqentlY does not cover ill the matters thar an auditor considers ifi Bmng their opinion on the financial 5tstements. The plannin8 ènd of an audit Boes bryond the limlt¢d assur3n¢e that an independent Examinatlon can provlde. Consequendy l exprey no owTrion as to whether the fit)anaaJ statemtnts present 'trnE and fall Ylew and my report Is 5imllEd to th(sSt sptcthc rnatters Set out in the independent examlnerfs 51atement. IndepoThl•nt ixxrnlr•rfs staeTht I have tompleied my exarnination. I conlirm thai no maierial fflatters have come to my attentlon In connertlon with the examination glvlne me causeto belie¥e that in any mlterlal re5pert.' accountln8 records were noi w in respect of the charlty as requlreo byse¢Yw 130 of the kn, or the financial statements do not a¢¢ord wlth th05e re¢ords.' or the fln•n¢l•i rt¥iernents do not cornp v4ith the ippllGible réqulrements concerning the form and content ol actounts set out In the (hanties IA£counts and Repts1 Re8ulaiians 20)8 other than any rtquirement that the accounts Se • 'irue and fair which Is Mt a m•tt¢f cpn5idered as part of an Independent examinatlon. I have no ¢on¢erns and have ccffie ètross M other mattevs In connecthn the examlnatlon to whlch attention should be di•wn ID this report in order to Ènable a prow uhoorstandlng ol the flnanclal 5taternents to be reached. Thls report 15 made s(del¥ to the ch•riiVstruMes. •$ • body, acccfdance vAth sectkn 145 of the Ch•ritles Act 201 l. My work has been undertaken so that I might 5tatt to the charlvs trustees those mattefs l am requlred to stste to them lrt thls repcrt and for no othei purpose. To the lulle5t extent pertterf by law. I do not accept or 155ume responslbS11ty ta atyyane athtr than the charity and the charl$ trusttes 45 a body. for my work, for thi5 rep¢¢ or for the opinloTrs I forn)Èd. MllaL Mlthael Garrètt FCA Forand on beham ol KIG 100 Barblrolll Square Marbthe5tet M2 3BD Date.. 7 November 2023
COMMUNrrY CARE OPTIONS Statement of Flnanclal Actiwties (including an Incorne and Expenditure A£countl For the year ended 31 March 2013 Tatsl Fuhds 2023 Totsl Funds 2022 nds Fuhds 2023 INCOME DOnaon$ pported Livin8 711111 713,111 627.177 Supported Lfving 23,021 Total Incorne and endtywnwrtts 7ts,7n 71S.7n 650,258 EXPENDITURE Ewftdhuon chorhoble4J¢thth Supported Liwni Head ¢ffi¢e GoverDance costs 685213 648,914 112.6291 7,200 7520 7.520 Total EVre 6%.733 696,733 643,485 Net inc(MMllexpeThdltwel •nd nt rnwemert lfi funds 19.014 6,773 Tvansftts brtwn ndS 14 TDtl lund5 brwhl lonwrd 433A36 2374 435mO 429.037 Totallunds tald fon¥•rd 452J 2J74 454Ay 435.810
COMMUNITY CARE OPTIONS 8alance Sheet As at 31 March 2023 Comportymimber.. Q2642512 Churity number. 1013819 202> 2022 Axed assets Tan8ible assets li 1317 3,145 Debtors Cash at bank and in hand li 113NIO 3N6 87.428 383,563 470,991 Cr•d510rs: tsHln8 due rfthkn one year 1315091 138,3261 Nrt currtnt assets 45237 432,665 Net 1155•ts 454J54 435.810 Represented by. Unrestrkted Incomelunth General funds De$4n•¢ed fund5 412,181 20.299 412,320 21,116 14 Totsl unrestrtcted fvnds 433,436 Aestrjded tntomÈ fvnds 2374 2,374 Total ¢hlty Iwds 435.810 The dlrertOf5 consider that the company Is entfjid to exemption from the reoulrerneni to have In oudlr under th prov151ons ol seuson 477 the Compan$ Aci I'ihv A¢t'l and mEmbers he not Tequirod the Eomponv tD obtain an audit lor the year In question in accorfance with settion 476 of Ihe Act. The directars ackn¢)wledBe their responsibdity Ensuring that the company keeps accoununi records which comply with settion 386 01 the Art and for preparln8 finantial statements whith give i true and falrwew of the stsie of affalrs of the company as t 31 March 2e23 and of its net IntomÈ for the ye•r then endeé in accordance wlth the requlrernent5 015ectIS 394 and 395 of the Att and whlch othtrwtse 10mp7th the regulremp.nt5 of the Cornpanies Att 2C relètyrrf to the financial 5tatements50far a5 applicableto Ihe company. These •cctsunts are prepared In accordance wfth the speci¥ of P•rt IS ol the Crynp¥n5 Act relatln¥ to small companie5 #nd tonstitute the annual accounts requlred ty the Companles Act I6 and are tor clrculation to members ol the iompany. The financial statements on pa8es 7 10 16 we •ppt¢¥ed bythe eoèrd ol Trustees on and sl8ned on 115 behaw bv.. A Connell Trustee Olrertor Date-. 13
COMMUNITY CARE OPTIONS Statement of Cash Flows Forthe Year ended 31 Marth 2023 2023 2022 Cash flvfrom opÈratltdl¥ltlÈs 111478) 37.288 Cash lItyTfrOM acthlties PayThents to arqulre tanyble fixod assets 14491 12.9271 IO•rveasel InCrna kn •nd •tythl•nts Iu.91?1 34,361 (ash and ush ewlv•ltriis l Awl 2Q12 349.202 Cash and cash equW•Nts •t JI Mirth 2023 370.6J6 383.563 Cash and try1•ts (oN15ts . Cash at bank and In haThd 370M6 383.563 olfi•t In¢Mi• l•xp•nthtw•lto n•t ¢•th fflow from 2022 operatlni Net Income lexpendlturel forwr Oepreclaiion Ilncrea5el decrease In debtors IDecre3sel incfease In £redhors 19 1377 125,9811 16A171 6,773 1,600 21,60? 7,308 Net C•5h flow from operln8 artfvltl*s 1114781 37.288
COMMUNITY CARE OPTIONS Notes to the tinancial st31ements Forthe year ended 31 March 2023 Genernl InfOallon Commurbity Care Options is a company 1SmRed b¥ 8uaranteE and n(rt havin8 a Share pItal, 6overned by Mernarandum and Articles of AatIOn dated 3 September 1991. IL Is re8tsttred as a tharlty Wlth the Chtrlty Cornmiswon. The members ha¥È guaranteed the Il•bllrtles of the Company irb the event of a %¥indinR-UP, to the sum not exceeding one pwnd eath. The prtncipal of the Company Is ihe prOs1on of (are and Ihe wdf¥E of pÈuplE lth d15abllitles. ThE ddressolthE reiistered offictcan b@ found on theTrustees keport The charity Constitutes • publk benefft enbty a5 defined by FRS 102. The financial stslements hève been prepared in acto¢dance with At£wntin8 and Reporting by Charitie5.' Ststement of Recommended Prartice •pplicable lo charilies preparing theli actounts It) x¢Ordte wkh the Fln•nd•l Reptydne StsTrd•rds appllcable n the UK and Republic ol Ireland IFPS 1021 Ued 16July 2014, thÈChaniies 2011 èhd UK GenérallyAtpted Prartlcè. ACCOty powcles The financial statements are prÈpared on • 8fAn8 concern bays under the historical cost convention, rnodJfTed to indude certain Item5 at fair value. The fmantkil staternents •re preyred in 5terlin8 whith the functional currency oltht charlty. The $18nlficani accountlng pdldés applied kn the weparition of these fir$ancl ststements are Set out below. These pollcles haye been con$[entlI4d to all ytirt wtsehied ufiless otherwlse srated. 11. Flx¢d s¥•ts Scooters, computer 9uwnL fixture5 equirnt purchases costyne more than £250 have been pltallsed and IrKluded at Cost on the &al•nce Shoet as Tan8ible Fixed Assets Any rd4ted yint5 are shown a5 re5trlrted or deslgnared ftxed assetfunos whith fvnd future deprecvJtion ol thejssets. DeprecIaOn Is provlded ai rate5 ralculated to lIe off the cost of eath ass over its txpErted uselul Ilfe as follows.. Fixtures & equlpment Complrter 50th¥3re Cornputer equipment 25% Stral¢ht IlThe 50% Stralght Ilne 25% Strai8ht line IM. Incom• I Income Is Included In the SOFA IhÈ tharity Ls lty Onled ¢0 tht income ind the •mount can be quantified wth reonable accuracy. Grants far use in 5petifK projerts are Induded in the SOFA ofi a reCeiv¥t basls, Includin8 grants for fix •$$. and are tredlted to thè v•rious artivities in lurtheraThce of the Charity's objectives. Government 8rants In connectyrm to the lob retentlon scheme have been reto8nbed In the period to which the underlyln8 furtOU8hEd staff Lts5ts relatE to. Other incorne is included In the SOFA on a receivable baws and is allorthÈd to ithcryne from 8EnerEd fvnd5 Qr intomE from charitsble art5t¥¥(COrdIne 10 the naiure of the income. Invemrnent Incomels intluded in the SOFA in the year In thlth 1115 recefvèt4e. Incorne rerewed in a¢fvance of the perlod In whlch the futsder re4uire5 the expendlture to be applied will be refiertei in deferred inwme wi(hin the balènce Sheet. Income apportkjned ta the SDFA based upon the artM16es on whkh the Income Is ded%*d. io
COMMUNITY CARE ovfioN5 Ne5 to the financial statements Icontinuedl For the year ended 31 Marth 2023 i¥. ÉAyeDdtturÈ Expenditure is recoenised on an accru31s basb as s(#Jn as there t5 a le8al OT constructl% obN8atlon commlttlng the charity to the expenditure. Expenditure indudes anyVAT thich cannot be fvlly rectye. and is reported as part af the expenditure to whith It rel•te5. Liabilities are recognlsed as expendituie. expendkure is accwnted l( m an ac¢nJ•ls b1$ and has been cla5yfied under headingsth aggregate all t¢)sts ielèred tothe ¢•tegory. Ct>sts of generatin8fiJDds comprtseihe colls assodated whh attrattin8 Voluntary lThcorne. Charttabl¢ ¢Mpeniiture (PriSeS those costs incurred by the tharity in the delivery of its actwttle5. h includes both costs th can alloeated dlrettty to suth and those ¢ts5ts of an indirert nafyre thetessary to support thern. Governanc• casts rprIse those costs invoMn8 ihe accwntaly.lny ol the chaty and Its compllance wlth re8ulation and good praclice. These costs indude tosts rd•ted to tht%tstthry audil and (ee5 tO8eLhEr th an apportlonment ol overheads and wpport costs. AII ¢05ts art allo¢ated beNYen the expendsture Cate6crf5 the ststeTht of Fmancial Actiwties on a bas15 to reflEct the use Df the resource. Costs relating ro a partlrular are allocated directty. others are apptrtioned on an appropriate b•sis as Set out in Note 7. D•btorsand ¢red0 r•cel¥atr4elpayabl¢ ¥Athkn •Ry¢•r Debtor5 and creditors with no stated inteiest rare and re(thable or payable ¥Athln one year are recorded at traft¢ prbce. Any105s ar1¥ from Impalrment are rewnlsed in expeThdiDJre. . Txitl Communlry Cave Optlons Is • reglster¢d ch•rity •nd h•$ li•bblities totwtign. 11. Cwratlni leases Renta15 applicable to operini lease5 where yJb5tantlally all of the teneffts and rlsks of owmership rernaln wlth the lessor are thar8ed a8aln5t net incoming resources on a slralght line baws ow the period of the lease. ¥IM. Flmnrlil Inthm•nis flnancial Ilabllllles and equlty tnstruments are ¢ardi to the sub5t•hte of the contrtuil entered lTrtO, 35 elther financlal assets, hnaThtial Iiabiiibes or equty 5nstruments. An equity insirufflent Is any contract that thdence5 a resldual Interest kn The assets of the COMTrY after deductlng all of It5 finandal IlaNllties. Fund attouniiry Unrestrfrted funds comprSse acwmulaied surpluses and defits thal are availablt for use at the di5trEtion Dfthe trustees in furtherance of the general Jfy"ettr¥es of the chathy and which have rt bEen designated for other purposes. Desnated funds coThyrfse unrestrfrtèd funds that have set aside by the trustees for particular purposes. The alrn and use ol exh deslgnated fvnd is set Sn note 14 to the flnandal statemènts. Restricted fund5 are fund5 whlch ro be used In accordance w(th speofic re5tyicVons Imposed by the donors or whkh havE been raised by the charity far partkular purpJse5. The alm and use of each fe5trlcted fund Is Set out in note 15 to the finanoal Statements. Gokn8 conc¢m The fln4ncrdl 5taternents been prepared on a go1 concern basls as the trustees belleve that no mètertèl unrtaInty¢S eMi51. The trustee5 have considered the levd of funds hdd and the expetted levd of income and expendfttsre for 12 months from authori5in8 these finanoal statements. The Ixjdgeted income and eypenéiture15 suffkient with the le¥d of reserves forthÈ charityto be a¢ tg iontinue as ¥ 8tyn8 COnr. li
COMMUNITY CARE oiyfioNS Notes to the financial statements Icontinuedl For the year ended 31 March 2023 Donatlor Unrestslcted Restrlrted fvrlts d5 Total lund¥ Total lunds 2022 2023 DonatIc$ 60 60 fr(¥n ¢harkable Unrestrthd Aeslrfcled fvr Totsl ful5 2023 Toral fvnds 2022 SupportedLwing Outièach 05rect Paymehts Your lileyour way H¢y9ni benefits Sundry Income 33U41 331.841 32J,8C 55,967 1.503 269,238 304,488 53.095 356 55967 715111 713.111 6Z7,177 713.111 713,111 627,177 Other IOrne lunds 2023 lunds funds 2022 2023 supported Llvlng Bolton Councll CoronaruS erants Workforce retentlon 8ra*ts 12,562 10.459 23,021 Suppw( costs. are wlntlp•lly the Head offjtt administrative expen5e5 are app.rIed to the act1 of the Charity as set out In note 6. Go¥emancè costs are separatety recorded on thestatemorit ol FIMftdal AthtIeS 15 any apportsonmen¢ in considered MeanIn85.
COMMUNITY CARE OPTIONS Notes to ihÈ finantial statements Icontinuedl Forthe year ended 31 March 2023 Tot•1 re1the5 expended 2023 2022 Costs dire¢tty allocated to ath1$ Wages and salaries Employmeni rdated costs Personnel services staff and trainee expense5 CM5umables Offre supplies. prirtin8and Bank (hafies Audit and a£countan¢yfeE5 Travel expenses and 5tsft parkinR Olfi¢e ènd worksfvop rent Ttlephone Insurance Malntenance and repalrs Furniture and equipment Costs Sundry expenses Eouipmertt depred•tlon Bad debts 593.9C 593,9t 504,508 818 4.578 3,172 4.578 3,172 3,740 3.470 322 5.745 1.035 7,200 4,269 30,171 6,203 11,632 3,416 109 2,869 1,600 826 10.288 1357 10,288 1,357 7,520 7,057 3Z.561 7.520 7.057 32.1 22.463 3.2 2l463 3A53 1.277 3.453 1,277 Support costs allotknl to Wa82s ind salarie5 45,552 689.213 7.520 696,7J3 643,485 r411 In¢•me lexpendknrel and n•t m(pd•m•nt kn fvnd5 1023 2022 Net incomln8 lexpe)dturel 15 Statod after (har8ln8: Independent Examiner's rernunerlon Depre£latlon Oper4tin8 lease5 7J20 1377 al61 7,2(#J 1,6DO 30,171 Taxatlon The charitsble company exempt from ¢typor•tiMtsx on its tharitable actwibes. 13
COMMUNITY CARE OPTIONS Notes to the finarKial statements Icontlnuedl Forthe year ended 31 Mafch 2023 10 5tsff cort5 20ZJ 2022 Wagts and 5alarfes Soclal securtty costs Penslon Costs 541105 42294 Sl.144 40,278 9.638 593.Y 550,060 The aver4e monthty number ofempknye4 analysed by lunctk)D. were: 2021 Number 2022 Number Supported LlYln8 Management 21 21 26 26 No employee recel¥ed emohJments in e¥ce5$0f £60,fAXlln ether yeai. The trusteesdld not re£efve any remuneration norreimtyJrseffnt of expensesdurfrn8 ertheryear. T•nob fix•d asmts Flxtures & pmht Computer T1 At l April 2021 Additlans 01sPD5als 939 39,935 449 40,874 At 31 Marth 2023 939 41,323 At l Aprll 2022 Depreclatlon Dlsposals 939 36.790 1,277 37.729 1,277 At 31 March 2023 939 38,C*7 39,tsJ6 Nrtbook wlues At31 MarthlW13 2,317 1317 Al l Aprll 1022 3.145 3.145 12 Debtors 2023 2022 Trade debtNs other dpbtor5 Prepayments and accnjed Inccffie 23,853 80.220 9.337 62,155 14,930 10,343 113.4111 87,428 14
COMMUNrrY CARE OPTIONS Notes to the finaAtial statement5 Icontinuedl For the year ended 31 March 2023 credoIs. falllhidtsÈ I• yur 2022 Trade crediiors Taxation ènd saoal security other rreditors Accrua15 200 8A53 2277 79 4,253 11.358 8.052 14.663 31.509 38,32S 14 Umestrtrtedlunds 8alanee ai 31 M•r¢h 2023 thcomlry Relr¢¢$ 2022 Mour¢¢s eypènded Trtrtslers DesMt•d lunds Darren Crt 2U16 18171 20,299 21.116 18171 20.199 rxn•rnl funds 412320 ns.7n I133) •17 432,181 433A36 715.7ri 1656,7331 452,480 trtrt•d lunds Balance Blino 31 M¥rth 2023 Re51deThts fund 2374 2,J74 2374 2,374 111 Fundsto be used towards Re51dentsactivtiies. lfj An0ly¥15 tslnrt •sMts UNestrfrted Funds R•s¢rfrted Tot•1 Totsl 2022 Fixed assets Current 855Ets 2317 461.373 1315091 2,517 3.145 470.991 138.3261 20299 2,374 131.5091 Nei 4ss•ts at 31 Mlrth ZOI3 432,Ui 20.299 2.374 454154 435,810
COMMUNITY CARE OPTIONS Notes lo the financial statements Icontinuedl FC the year ended 31 March 2023 17 Commltmefits underoperat1 lea%e5 At 31 Mèrch 2023 the company had awewe annual Commftments under non*ancellable operating leases as set out below.. 202J 2022 OperètlnB leases whith expire: thln l yeor Land and buildings 27,862 27.862 Indemnit¥ Insurance The charfty has purchased Insurante forthe trustee5 and offlcers olihÈ£haiity aeainst1Sab11ity arbkng for wrongful att5 In relatlon to the charity. The (ost ol th15 IDsuraiite amountéd to £3,72712022- £3,393). 19 c101 There Is no uklrnatt controllng paFty.