CROSSROADS Caf In9 For Carers Th• Sandw•ll Crossroads Caro Attendant Sch•m• Umlt•d IA cornpany limited by guarantee) Report of the Trustees and Audrted Financial Statements Year 8nd8d: 31 March 2023 Charlty no: 104(k379 Company no: 02950188 The Sandwo11 Crossroads Care Attendant S¢hemo Umlted Annual Report and Flnancial Statements Year ended 31 IAarch 2023 Contents Legal and administrative infomi8th)n........-....................................... Chairman's Report..................................... ...................................................................................... Truslees, Annual Report................................................................................................................... Ir￿Pendent Audilor's Report................................................................... ..................................... 12 Statement of Financial ActivitTres..................................................................................................... 15 Balance Sheet.......................................................................................................................-........ 16 Cash Flow Slatement.................................................................................-.................................... 17 Notes to the Financial Statements...... ........................................................................................... 18 Th• S¥ndw•ll Cro$8ro•ds C¥r• Att•ni*ant S¢hom• LOmlt•d Annual Roport and Flnanclal Stat•m•nts Year •nd•d 31 March 2023 Lègal and admlnlstratfve Inforn)atlon Company numb•r: 02950188 (England arKI Wales) Ch•rbty Thumb•r. 1040679 Tru$t•••: A Nixon 8Sc (Hons) RSA IBT l G Wyle FCA J JonQs-R￿bY K H8pbum M Kelly PGCDM PGCEE M Latter 8Sc (Honsl S Davies W Bodenh8m 8Sc SRN (Tetiredl - Resigned 22 February 2023 Apw)inled 21 July 2022 - Appointed 29 September 2022 Reslgned 31 May 2022 - Appointed 23 February 2023 - Resiffj 7 June 2023 Chlof Executlv• & Company S•¢r•tsry: Chrislwlg Chrisbg Flnan¢• M•n•g•r: How3￿ Marsh {Awll 2022 to Oecomber 20221 R•gl•t•r•d Carn Man•g•r: MKholb Oseland Dudl•y C•r•r• L••d: Graham Evans {lo 20231 Jennrfer Douglas {from Junt 20231 R•glst•r•d Offic•: Crossroads Carers Hub 494 Wolverhampton Rc (Ydbury West Midlands B68 8DG Ind•p•nd•nt Audltov•: RD Accounting Limited {StatUt￿ Audrtors} Chartered Certthed AcctyJnt8nts 12C Two Locks Hurst 8usiness Pa Bnedey Hill DYS 1UU B•nk•rn: Unty Trust B•)k pk Nine Brindleyplace Bimiinghom B1 2H8 The Sandwo11 Crossroads C•r• Att•ndant SC￿m• Llmlt•d Annual R•port and Financial Statsments Y•ar •nd•d 31 March 2023 Chalrnian's Report The financial positi'on %thi¢h our org8nisation enjoys has i)een achieved by the FKJlicy deasions of Trustees. the effecb've plonning of managers. dedicatsd Care tmxkers over a period of years. This w8S P8rticu18ty essential durirrfj the last financial year vknen our organisatM)n ¢8me under substantial finanu81 pressures c8use¢J by an increase in employee wage costs to reco9nise the true liwng wage. h￿her levels of inflabon, and additTronal costs incuffed be￿V$e of the Coronavirus pandemic. The Charity was unable to pass on all these cost increases to our service us8rs and ¢ontract providers wtre reluctant lo increase the houty rate lo cover these cost irKreases, partly aggravated by th818ck of govemment funding in th8 care seclLY. It remains pertinont that we 3r8 C￿sCIouS fKJt onty of wr cwi personal hygiene. but also of social Interaction. and thereby making greBter use ol electr￿1¢ ¢ommunicab"on. Tnjsiees are aware that easing down from l¢xkdown presents management challenges. They are 8W8￿ th8t not 811 stsff 11 feturn to the office on a Ivll-lime basis. but there ¥MII be a hybrid work sibjation, POfh8ps worklng both from home and offKe lor a furltrw penod. De5wlt having 5UStained a deficit in the last financiol peri¢Jd our Trustees ore 8domont that the quality of our Sh¢￿￿1 not be albv+pd to decline. Our Oementsa Care SeThice has high slandards. which ha5 enabled Crossroads Caring for Cargrs lo be r8c¢gnistd as one of th* best Dgm8nlio ServKe organis8tions 8voilablo in the area in which we operate. Last year introduced 8 Mental Hoatth Champion who *ruld bo impartial Nwthin org8ni58tion and available to 011 stsff w?shing io discuss personal matters confKlenti81ty. This has proved both succ•$sful and benefi￿al and will continue inlo the future. The Dudley Carers Wellbeing Service has been developed and ha$ Khiovgd success In excess of the orlginal contract requirements. Mowng fowward. our Adult and Young Adull Carer Advisors continuo 10 pl8c* emphasis on developing trainin9 systems and resources for 8duM carers. and the service is being more widely advertised. Dudley Young Cargts team continues lo develop the seryic88. With us now supportin9 over 250 Young Carers. DUd￿Y Commissioners are to rg-tgndgr tho vthole of this contract shortly, but in the meantime have exiendèd thè contract Trmth us up until the 3111 March 2024. Our Caring for Carers Bere8vemenl Group. which operates around Birmingham ho$ been exlended, and we continue to locus support %*ith Bimiingham City CrAJwl lo help achieve its tsrget as the first 'Compa$ston8te Cty. in the UK. We have conShIerab￿ expertise in thts aro8 arid our 'Memory in an Object., and 'Living Memory proi•¢t$ have helF*d mèny cl*nls adjust lo the knBS of their lovad ong$ and move forward with their lives. Having re¢eive¢J ad¢Jilw)no1 lundin9 frcth the Carers Tnjst we are able lo continue the Carers Assistance Line unts'l March 2024. May I take this opportunity lo exwss my gratitLJde to Trusiees. the Chief Executive Officer and Senior M8nagement Team, together Mth Adminislralive Staff ¥nd Care Support wod(trs and volunteers. for their hard V•tJrk during a challenging year. Ivan G Wyle FCA Chairman of the Board of Tru$tfja$ The Sandwell Crossroads Care Attendant Scheme Limited Th• Sand*•ll C￿￿5v0ad$ Car• Attendart Scheme Limit•d Annual Report and Financial St4tem•nts Y￿r •nd•d 31 March 2023 Trustees. Annual Report The trustees wtho 8re also dir8ct(Ks of the chartty for the pury>ow of the compan￿ Act 2(M)6. Present their report wlh Ihe finanoal stslements of the charity for Ihe year ended 31 March 2023. The trustees have adopted the pf0vi￿onS of Accounting and Reporting by Chartties.. Statement of RecDmmended Practice applicable to charities preparing their accounts in accordance the Financial Rew)rting Standard applicable in Ihe UK and Rewblic ol Ireland IFRS 1021 {effe¢tive 1 January 20151. Objectives and Aims The main objective of The san￿11 Care Attendant Scheme Limited Ik￿￿￿ as Crossroads Caring for Carer51 continues lo be that of the provisi¢m of resprte to c8rer5 in their homes, arnl, exceptionally. to SLrfFerer5 living alone, thus enabling Ihe users to ￿main in their homes rather Ihan be admitted to hosprtal or lo￿te￿ care faolities. Jr aims have remained Ihe same sirKe 1994: Increase the average nijmber of hours of care week ProvBde hvJh quality care for those in need Maintsin the high standard avrdrded during the year by the Care Quality Commiswn. Deveknp r*w services and fuTrJing streams Crossroads Caring Carers remains fo¢usèd on offering qualty care. is provided by means of a variety of NHS contracls together wth grant funding for speafic services. whilst al the 58me time prowding seTrice5 to indiwduals who use the Dire¢l Payment Stheme or private funding. In particular. the Iruslees consider planned a¢tTrwties will contrhbut¢ to the objectives and aims they have set. Publlc b•n•fft How the charity FKowdes ￿1¢ benefit is Sho1￿ thr(xJgh its Charilable Obiectsves and Aims (see above), and how it demonstrates providing a publK benefft is best described in the'mission Statemenf, and 'Achievements and PerformarKe' beknw. The trustees are awa￿ of the 9Utdan¢È from the Charity Commissth in respect of public benefft. Ar•a of b•n•fft Our area of benefit is Bimingh8m aThJ the Black County, %there our fwjs is on dorniciliary care, dementia care and inforniation semces and palliative and res￿te care for carers. Mlsslon stat•m*nt It is the intention and commiiment of Crossroads Caring for Carer5 to offer arKI deliver high quality services to carers aThJ people with care and treat them wtth reS[￿t and sensitiwty. recognising Ihe dignity and value of each person for lthom 8 semce is prowdwj. We m8intsin confidentiality al all times. dients, famil*s are supwied in exercising self-determination and making choices to enable them to maintain Ihwr independence. Our 5eMces are flexible and meet the needs of each carer 8fbd each person they support. All our famity carers and peopk who use our services are C￿sU11¢d al)out the way services are delivered to them. We respect the privacy and personal clK)ice and lifestyles. customs. culbjres. values, and spiritual bdiets for eaLth person for wfiom the service is provided. We are committed lo Ihe pri￿lpleS of equal opportunities regardless of race, gender. mari181 StsbJ5. sexual orientstion, age, ethnic origin, disability. or religion, l)olh in the promsion ol our semces and in employment p￿tKeS. Crossroads Caring for ca￿TS is committed to ￿s￿)nd1￿j to the diversity of need5 p￿sented lo us a￿1 developing appropriate qU81ty servic￿ to meet peoples. needs. We are also commrtted to working in partnership with other organisations in the Inte￿Sts of carers and the people they support. Th• S•ndwtll Crossroads Car• Att•ndant S¢h•m• Limhod Annual R•port •nd Financial Statemenls Y•ar •nd•d 31 Mar¢h 2023 ObJoCtlvo5 and Actlvltles Prln¢lpal •¢tlvltl The Charity provkles 8 range of 5ervKes lo peopSe liwng wthin the Black Country. Bimingham. and surrounding areas. SupForb'ng family aThJ unpaid carer5 caring for someone with a chronic illness or who has a palliative condrtion. Funding is recewed from Sandwell. Dudley and Birmingham Local Aulhorrties and CCG'S up until the 1* Juty 2022. when CCG'S became Inlegrated Care Systems legal established through the Health and Care Act 2022. and CCG'$ were dosed down. transferring all CCG conlracls held by the Charity. wthose funding supports delivery of Continuing H88fth Care enabling people to femain liwn9 in Iheir own home for as long as possible. Blrn)Ingh8m and Solihull ICS fund res￿ care for ￿rerS living Wilh￿ the Birmingham are8. to takg 0 break from Ihair caring role. Helping c8rers to rechafge and ty and have time for themselves is so vrt81 to support their hoalth and 4wllbeing. Regu18ted $8tyice5 commissioned by Santh4811 &xial sor￿$, santh￿l1 and West Bimiingham Hospital Trust ICCGIICB lundin91. Discharge Enablement Semce and Spot purch8se 8rT8ngements have consistently been deliverod by our vKJrkforce. Atthough, 85 With all organisations wthin thg Health and Social Care sector, Y￿ have found il difficult to recnJit the righl stsff lo improve seivices for several re850ns. The management teom eTrleavors to advertise and promote v￿rkIng OPPOrtuniti¥s lo our local community to d8lNer seNices to local pgople. We are now in our third ye8r ol delivering 5UPPOrt for all age cafors livin9 in Dudloy, lund8d by Dudley MBC, havin9 gone Ihrough the drfficulbes of COVID19 delwhted to see an increase in tsk8 up of the servlce by carers. and able to make a drfference lo them In many w8yS. Achlev•m•nts and Pgrformanc• The charity provided 105,855 care hours d￿Ing Ihe year to a variety of use￿. ￿Mpared wth 98,458 in the prevlous year. The hours include bme spenl by siaff wothng within our non-re9ulated services to better rafiect th* level of care offered by our Ofganisation. "Maklng C•r•rn Count" & "C•rnrn As•lstanu Un•" The shape ol thg business continued lo devekjp during the year. lo 8uc¢es8lul funding appluti¢)ns from Carer5 Trust. "Making C8r•rs Count". wh￿h has he¥)ed lo maintain our-corors A$sislan¢• Line. and offers èn instant access line to ol wr Aokn"sors, who are able to promde Advi￿, Inlomation and Guidance over the phone. and will afrange lo meo1 c8rers at 8 tlme to suit them either at their home or 8t our prgmises. Blrnilngham C•rlng for C•r•rs W•llb•lTrg S•r¥le•• The Bereavement Bnd Wellbein9 ie8m is a consortium ofthird sector ory8nisgtion$ ¢abd"Communit In Syn¢.. our organisation is a member, wth our CEO teing a loundef Director ol the consortiurn. Other members delivenng this Service indude Id*al for All. Wesl 8romwich African Caribbean Resource Centre, KUUMBA Centre S8rKfv4ell Advocacy. The service is delivered a¢ross the %thole of 8imiingham with staff NbfJTking together to supwrt Carers lo cope with the loss ol Iheir loved one by offering practical support and a range of bespoke servir*s. The sefvice 1$ lad by our Project Officer manages th8 team, guidw and supportin9 them lo ensure robust service delivery. Sandw•ll Local Authorlty Spot Purcha•• and P•r•on•l Budg•ts Sandwell Local Aulhority appornted us to b¢ a Tier I provider lo deliver spol purchas8d care on behair of families liwng a chronic illness or condition. This servu focuses on the cared for person but Provides respile for the carers by ¢MJr stsff 8SS1'Sting wth a perSon￿ntered care plan. This can invdve the follo￿n9 - per￿n81 Care, shopping. medication. meals. etc.. en3tAing people to continue liwng 8t home for as long as possible. IrthJividua15 can con&Kt thoir k¢al Sc¢i81 Services Department requesting our supw)rt. followng up with visit to complete an initial assessment. The visiting so¢ial w(Kker will contact us to see if we have availability. rf so. wll then cary out our own assessment of need by Msiting the service user and r carer. This is an opp￿t￿nity for our stsff to fo￿5 on both the sefyi￿ user and carers. The Sandwell Crossro•ds C•r• Att•nd¥nt S¢h•me Llmlt¢d Annual Report and Financial Stottments Yoar •nd•d 31 Mor¢h 2023 Famlty Fund¢d We continue to provhje SUppC￿ for famlies are Se￿-￿rKIIng theK care. We aim as 8lw8y$ lo prowde person centered care that vKaps arournl the whde famity. We encourage families to reler family who needs the help arml support and offer incenlives to those who take up our Servi￿S. We appreciate how importanl it is for families to access high quality care when they neod st and to receive accurate up lo dale 8dvi¢e a￿1 guKl8n¢e. We have a team apwoach to sup￿rt[r￿￿ our carers living within our area of benefit. sand￿1? and BlrmlThJham Contlnulng H￿1th Car? (CHCI *nd long-t•mi chron1¢ Illno$3 condition$ The Sandwell 8nd West &'m)ingham CCG. now knovm as the Black Country ICB remains a fvnder of our seNices. to gjpport seThice users are chronicalty ill or have a palliative care C(*￿ition over a 24-hour period. District Nurses. GPS arKJ other heallh [￿OfesSiOnal$ can ￿fer patients to our semce. All potient$' ¢are 1$ tailo￿ to their indmdual needs to ensure safety and care is a￿ayS delivered. Patients may require than Or￿ Crossroads Care Support Worker to attend them several times a day or may requi￿ 8 ca￿ Worker to $18y them at nKJht aTrJ $uppcKt the family in hawng a restfrom caring responsibilities. CHC 'Nlght Pop In, S*rvk* The"Nighl Pop In. SeThice continues to suptK)rt lamilies and their k)ved one with a chronic illness during Ihe night, Santtsvell CCGIICB fund staff to visit one or more times during the night by fully trained stsff, who check the wellbeing of patients li￿ng at home. as their welerred place lo be rather than a nursing home. Stsff tr8vel through Ihe whde of S8ndvAI West &'miingham dolivering this care and support 7152 nights per week. "Connectlve palliative C•re" ICPCI We are delghted to remain a valued consortium partner forthe"ConnectNe Pallk*ive Care. Team. with staff seconded 24[7 to the dinical team. vi51t patlents in their own home. helping them lo remain in their ovm home 85 Iheir prelerred pl￿ to be at the end ol their lrfe. This contract is now in its 7th year, il is hoped that the service will continue beyorKI March 2024. Dlroct Payments We conts'nue to er￿oUrage service users to take up their Direct PayThents wth us. although the fvnds they receive are insufficient to cover wr employmenl cost of stsff. We have communicated to our families the need for them to cover a top-up payment so Ihal we may prowde them with the full support they need. Many families ap5yeoate the need to have conlingency plans in place to cover staff sickness and annual leave. plus appreciate the training staff receive here wthich benefits both the service user and slaff in the long tem. Ber•av•m•nt Fundlng This service enable5 US to staff to ddiver w)$t-bereavement support to famity carers. It is funded by Santhll Metropolitan Borough Council Carers Grant Funding. We do see an increased vel of take up ol this service duriryJ the wnler months ar￿ conb"Aues lo very needed a Carers role cornes to an end, helpin9 them lo transibon back to have a lile of Iheir ovm. S￿npOSting carers to 8re8s of inte￿$t, and if of I￿￿(1n9 age. b¥k into employment. BSrn1Sngham Tralnlng for Carers of people with DgrnoDti• •nd Birniingh•m D•m•ntla Groups This year has unfortunatety seen the end of both these services, th the Training for Dementia ceasing e8rtier in the ye8r and the Dementia Gr¢)ups Ceas￿￿ at of March 2023. The service wll be missed by many carers of people with dementia. Dudley Carers Wellb¢ing S•rvk¢ Dudley Carers Wellbeing Service is now in its year, the first 2 ￿T5 of swvice w8s drydstic81ty hil by Covid 19. lockdown meant that 811 stsff induding the Coun(il staff we work in conjunction wilh were +vrking from home. All Council 8nd office venues N%efe closed. Carers were even more isolated and struggling in their Tole. Staff endeavored lo cont8ct famity and unpaid carers during this time to support them. Now in 2022, we were able to visit carers in their own home and the Council opened up ihe Brett Young Centre and Queens Cross Centre, allowng our Adw50rs to Spend bme meeb.ng with ¢argrs f8¢e to face. advising and supporbng them. Many new acb"wb"es a￿* groups have been fomied during the ye8r which have and is making a real drflerence to adult carers. Young Carers are now able to attend Youth Clubs, events. and actiwties. The Summer was hvJhty SLKcessful ￿ events hap￿nIng 011 Th• sand￿11 Crossrthid8 Car• Att•ndant Seh•mo Llmlt•d Annual Report and Financial Statemenls Year ended 31 March 2023 through the School holidays. Staff wor*ed hard to make events fun and acCessi￿e for many young carers who nom81ty struggle lo get to the events. Numbers of young C8fers are grDwng weekly, as staff are rth¥ able to visit the schwls, meet with teachers and children to raise awareness ol young Carers. Sandw•ll Communty D•m•ntt• Servic¢ ISCDS) Crossroads became the Lead Provider for SCDS. however. fundiro envew was very limitsd for all 9 partners. The airn of the servKe vrds to have a Providèr Lead in each town of Santhell, with Crossroa(Js and AgeV￿lI prwding Dementia Nawgators to help seek a dementia diagnosis for all those entering the service. The Dementl8 P8thway supported the person with dementia and thelr ca￿T to have long-lerm local support from Iheir spe¢ialtsl Demenba town lead provider. The service was found to be a drain on Crossro8d5 reserves due to the level of time required and in early 2022 the Trustee Board decsded to wthdraw from the contra¢t. The service continued untsl June 2022 and was taken over by Murray Hall Ci)mmunity Trust as the ￿ad PfOVKler of the ¢ontr8Ct. CIS 'Blmilngham Carlng for Carers. Bereavement Project Birmingham Caring for Carers Bereavement Proj'ecl is led by a Crossr08ds Projecl OFficer, who manages the CIS staff member5 lo delNer thi5 Project across Birmingham. The project is very $u¢¢es5ful. delivering lo a range of servKe users. using tods e.g.. 'Memory in an Object., 'LMng Memory. project. holding face lo and group actwities for those who are bereaved. This projecl is due to come to an end October 2023, 8ppIic8tions are now in progress to gain further funding for the new financial year. Flnanclal Revlèw Flnanei¥l Review of the year For the yeaf ended 31 March 2023 there Was an Ir￿ome of £2.093,68512022 - £2.416,6161 and a total expendrture of £2.402.367 (2022 - £2.475.161) giving a net dthrt 01 £308.68212022 - £58,545). The deficit has occurred due to a couple of key factors as follows.. limited increases lo its contract rates significant increases within staffing costs due to increased National Minimum Wage and staff stnjcttjre changes. the latter has been rectified p)st year end Measure5 have been put into place to mttigate these f8¢tors furlher into 202312024 and fvrther negotiations With the various fijnding providers are ongoing. The (thrivs activities and operations wll be tailored accofdingty, dependerbl u￿n the outcomes. In keeping currenl Charity Commission guidance. operating costs have been apportioned bets•￿en the vartous activities using the lime re¢orfs marntained by Ihe Charity. The incoming a￿1 outgoing resources can be s¢en in notes 2 to 7 in the Notes to the Financtal Statements. As part of the ong¢>ng "risk reweyf performed by the trustees at their regular meetings, the charity is concemed with regards to the future lunns wuire for our audtt. sponslbllltl•s of trn$t•e• As explained more fulty in the trustees, responsibililies $t*ement at the erKI of the Trustees Raport. the trustees Iwho are also the directors of the charitable company for the purFQ5e5 01 company lawl are responsible for the preparation of the financial slatemenls aThJ for being salisfie(I th8t they give a true aThJ fair view, and for such intemal control as the trustee5 determine 15 necessary to enable Ihe preparation of financial statements that are free from materiol misstatement. ￿ether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitsble company's ability to continue as a going concern, disclosing, as appl￿b￿. matters related to going concem and using the going concern basis of accounb.ng unless the trustees either intend to liquid8te the charitable company or lo cease operations. or have no realistic altematsve but to do so. Audltorfs rnspon$lbllltlos for the avdlt of th• finan¢lal $tst•ments We have been appointed as auditor under 5ecbon 144 of Ihe Charities Act 2011 afKI report in accordance with regulations made under section 154 of Ihat Act. r objectives are to obtsin re8sonable aSSurar￿ about lthether the financial statements as a %thole are free from matenal misstatement. whether ¢Jue to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assijrance is a hi9h level of assurance, but is not a guarantee that an aLKlit conducted in 3ccord8n¢e with ISAS {UKI will awdys detect a material misststemenl when it exists. Misstatements can arise from fraud or error and are considered material if. 1ndl￿dUalty or in the aggregate, they could reasonabty be expected to infl4Jence the economic dtrcisions of users laken on the basis of these financial statements. Irregularitses. t￿lUdIng fraud. are InStan￿S of non-complia￿ 18W5 and ￿gulatiOnS. We design pro¢edure5 in line wth our responsibilrties. ouuined above, to detect material misstatemen15 in respect of irregularities. including fraLMJ. The extent to which our procedures are capable ol detecting irregularities. in¢1￿11n9 fraud 15 detsiled below. Our audit process involves detemining a suitable materiality level and assessin9 the over811 risk of material misstslement. including how fraud may occur. core wocedures in relatson to fraud ond error include.. Identityng and regulations that could reasonab￿ 9Ne rise to a material misststement in the financial statements Enquiring with management and office holders on their own consideralions on fraud Consider￿ng financial pressures, incenb"ves, opportunity. and motsvations that m8y le8d to fraud Reviewng areas where management Is required to m8ke signfficant suty'ective judgements Ithe key areas idenb.fied here indude fixed asset valuationldepreoation 8nd allocation of restricled fund expenditu￿) Ensuring expenditu￿ is wthin the s(x)pe of the charities aims. obj'ecbves and line wth funding requirements. Reviewing m8nu81 journal entries to ensu￿ they are 8ppropri8te and no subject to any bias. thus reducing the risk ol misslaternenl due to management override of controls 13 Th• Sandw•ll CYo8sroads Car• Attendant S¢h•m• Llmll•d Annual R8POrt and Financlal Stat•m•nts Y•ar •nd•d 31 March 2023 Our procedures are tailored to the speafic risks we have Klentified for The sanc￿11 Crossroads Care Attendant Scheme Limited ar%1 are based on our detailed kn￿0 and understanding of the entity and ils environment. There is an int*rent risk that our audit V4ill not detect 815 wrewlarilies. indudirKJ those resulting in m8lerial misststemenl in the finanri81 ststements or ￿)n-COMpli8nce with regul8tion. This rtsk Is gr88ter in respect ol fral￿ rather than efror. as fraud involves intentional concealment. forgery. collusion. ¢M)ission or misrepresentation. A further description of Iwr responsbiliti25 is available on the Fina￿al Reporting Council's wèbsite at.. s.'Il¥vw.frc.o .ukJOur-WorklAudiVAudit-and-85sur8ncelStsndar¢J5-and uld8n￿ls18nd3rds-an uidan -for- dit rslAuditors-r sibilikn"es-lor-auditlDescri tion-of-auditors-res nsibilities-lor- aLKlit.a x. This descripth)n ftjrms part of our audrtorfs report. UM of our r•port This re￿rt is made solely to the charitable Clxnpa￿S trustees. as a brAty, in &cordance with Part 4 of the Charities (Accounts and Reports) ReguLgtH)ns 2008. Our audit work has been undertaken so that we mKJht state to the ¢hantsNe company'$ members tlY)se motters we are rèquired to state to them in an audrtorfs report and for no other purpose. To the ful￿St extent permrtled by LThi, we do not accept or assume Tesp)n$ibility lo anyone other than the ¢hartsbSe wnpany and the charrtab￿ ¢omp8ny' trustees as a boty, for our aLKlit work. for Ihis rewrL or for the opinions have formed. IoLLthCL Rich8rd Llunkley (Senior S lutcry Audilof) RD Accounling Limited ISlatul¢)ry Audilorl Chartered cert[r￿ Accountants 12C Locks Hurst Business Pork 8rierley Hill DY51UU I41,,1￿18 14 Th• Sanihwll Crossroads Car• Att*ndknt S¢h•m• Llmlt Annual Report and Financlal Stat•m•nts Y•ar •nd•d 31 March 2023 stst8ment of Financlal Activitiès Ilncluding sumrnary incom• and •xp•ndllurn •¢¢oun¢l 2023 Total nds fund5 Donat￿n$ Chartable actNrt*s Olher tr￿1*¥j ￿lM￿. Trw 7.513 1,461.824 13.503 21.016 2,061,156 8.485 3.028 9,038 2.4LK),271 5,070 2,237 3.028 1.4•0.850 611835 2,093.685 2,416.618 Exp•ftdliur• on Charrtabbe act￿leS 11.700.9401 1701.427) {2.402.367) 2.475.161 NET INCOME I220.0￿) {88.592) 1308.682) (58.545) Transl•rs b•tw•n funds 19 1111010) 112.010 RECONCILIATION OF FUNDS 17 Total funds brought forward 1.097,650 12n 1.1)98.923 1,157,468 TOTAL FUNDS CARRIED FORWARD 24 691 ￿1 1 IM 923 15 The Sandwell Crossroads Care Attendant Scheme Limited Year ended 31 March 2023 Balan¢e Sheet Company registrats'on number.. 02950188 vixtD A$xeTS r•)4.112 518.347 CIMIREIITUSETS 1•JM7 314 1•4A71 2W.547 Tr6 861 1.016.1 1w.no RUYTORS 10 (N.1•ffj (318.9341 IW¢WIReiiY A$IETS TOTAL ASSETS CUAAtNYU•4Urn¥ 1,246.812 cAt￿TORs 12 11>7 1137.•W 1146.ffi91 24 I.iW.923 l.C•7.8YJ 1.273 24.Y•l rn241 The80 accounts are prepared in accordance wth th6 spo¢wI pw31￿8 of Part 15 of th• Companie8 Act relating lo Small companr48. The financial Statements were approved by the 8oard of Trustees on ..1 I l.q.I 8i9ned on its behalf by.. .. and were MrlG eFC rustee 16 The Sandwell Crossroads Care Attendant Scheme Limited Year ended 31 March 2023 Cash Flow Slatement 2022 (181.4311 15.171 14.2111 P88.3511 10.960 2,237 17,43BI Purchase fixed 88Sets 11.7T2> 110.5031 112 6841 110.5831 112.6841 (6.9251 rn.5TI 785 652 158.Y51 Adlumments for. Dvrncution chw9PS ere51 recefv*d krtorest p Or￿reaSe1 I detre8sÈ m OetAors rease I {dE¢￿¥s*) m ¢redto kncr•as• I Idecreasel 16.536 P.028) 6.917 66.076 18.846 (2,2371 4.211 (8.17TI 61.on rthAJ41 15.171 17 Th• sand￿11 Crossroads Care Attandant Sch•ffl• Llmlt•d Annual Report and Financial Statements Yoor ¢nd•d 31 Mar¢h 2023 Notes to tho Flnancial Staloments Accountlng Polld Basls of pr•parlng t•￿ financlal stat•m•nts The Sandwell Care AtterKlanl Scheme Limited as crossro￿ Caving lor Carers) is a registered charity and a registered private company limrted ty gvaranlee in En9land and Wales. In the event of the charity being wound up. the liabilty in respect of the guarantee limite(I to £5 per member of the chanty. The address of the registered offi¢¢ is grven n the charity infomiation pages of these finants81 stslements. The ctt8rity conslitutes a public benefit entty as defined by FRS 102. The financial statements have been prepared in 8¢cordance Accounb"ng ¥TrJ RewtiThJ by Charities.. Ststement of Recommended Practice applicable to charibes preparing I￿1r accounts in 8ccordance wtth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued in October 2019. Ihe Financial Rewrting Standard app[￿ble in the United lQThJdom arKI Republic of IreL4nd {FRS 1021, the Charities Act 2011. the CMIp8n*s Act 20C6 arKI UK Genwaty Awted ACc￿nting Praclice. The financial 5tstements have been p￿pared under the historical cost convention arKI are P￿sente)rporats"on tax pUl￿Se6. Fund •¢¢ountlng Unrestricted funds can t* In accordance T￿￿ the cawri18ble obJ'ectiVe$ 8t the discretion of the Iruslees. Restricted funds can only be used for Pa￿"¢u1￿r ￿lriCted purp)ses I￿1n the objects of the charity. Restrictions 8ri58 %then SFecified by the donor or funds are raiso(l porticu18r restricted purposos. Further explanation of the natwe oThJ purp)se of luThY is included in the notes to the financ481 ststements. P•n•lon costs oth•r po•t-r•tlr•m•nt b•n•fft• The charitable company operates 8 defined conln'bution ynsion stheme. Conlribubons pay8ble lo the ch8rtlable company's pension scheme are charged to the Statement of Fin8nc181 Actiwties in the period to which thoy rolato. Flnancl•l In•trum•nt• Financ￿¢ assets and liabilllbs ore defined as b88lc finonthl Instrwnents under FRS102. The88 are moasured at amortised cost Incom• from Charltabl• Actlvltl•• 2112) S•Mc• Contr•cti 1A61024 599,332 1.678 955 721.316 2,061,156 2.400.271 2023 2022 san(tr￿lI c{￿￿11 . Fanwty C*•ts Tr*tW Comnwnrties In Lld . 8•reth*m N•lTr(•ul L￿ory ComnvJnrtie$ In sy￿ Ltd. Cornftxth C¥ Bwham C C¥ier9 Tru$1 Cwws Cwll San(P*eN . Donwntw N¥4ty•lL¥ Sth•K• Sanc￿011 . COVD19 Ciyl Forward e￿Or$ . Oemgrt• C••rs YourKJ Carws ¢kn8 t￿5&Y c￿r9 S￿• 15,(KKI 15 Ocrfl 29.420 10.iy TO.666 70.666 29 493 21.304 33 402 125.0[￿j 12418 286.537 90.576 .191 s￿13 721.316 19 The Sandwell crossro￿19 C•rn Attendant Schom• Llmil•d Annual Report and Fin•n¢l•l Ststements Y•ar onded 31 M•r¢h 2023 Not•• to th• Flnan¢lal Ststwn•nts- OY￿1n￿l Chafltabl• Actlvfti•s Costs 2013 Costs 1.769317 51.744 1.761 35,733 1.649.909 61.095 764 15.485 E¥Ynts & Room l*e p￿n•￿ Costs & c(ffis￿l￿￿Y Ycwng C¥ws Equipwrt 52.02J 5.920 129,640 12.114 1.920.367 1.875.571 Staff Costs t•mFw s e AAlrMNstr8tKffi Costs IAlrties I Pienwses Cosls Recru*rrw#. FR. Leg81 & PwdessKrfwl Ims Stdr Tr￿[￿[￿a 26&653 6.878 21.675 32.824 339.867 9.375 13.724 65.244 4.515 110.9)B 20.153 18.876 6.022 3.017 2.120 4.211 17.809 20.531 16,536 7,126 InsurnKe & F••$ Deweciation Miscelaneous Expenses Mortgage lrt•r8st J dems clo￿lTh9 6.971 4.0IT 1.558 599,590 2J02J67 2.475.161 N•t In¢omel{Exp•nditure Net incomelleynditurel is stated after Chargin￿(CledFIIngl. 3.350 2.672 18.846 Audlorfs fee5 l T 3.706 16.536 Th• Sandw•ll Crossroads Cor• Att01￿an¢ Sch•m• Umlt•d Annual Report and Financlal Stat•m•nts Y••r ?Dded 31 March 2023 Notès to th• Financial Stat•m•nts- continued Trustee$, Remunerallon and Beneffts There were no trust¢e$' rwuwalion CK otrw ber￿ffits for the year ended 31 March 2023 nor for th? year erthd 31 March 2022. No trustee claimed expenses during the ye8r12022: ty* trustee ci9im&Y expenses amounting to £678 in respecl of travel and Subsiste￿}. Staff costs 2023 2022 Wages 5ths EmrAoyer National Emthei Pens￿￿ costs 1.887,632 133.501 31.840 1.793.254 131.508 32.095 2.052.979 1.956.857 The average monthty number of employee5 during the year wa5 111 {2022.' 1101. The average number of fulktime equivalent empbyee was estimated to be 7712022". 77} No employees weNed emoluments more than £60.000 dLJring the year {exdu(I'rvJ empbyer's pension contributions). Total remuneration paxl lo key management personnel was £156,￿8 {2022." £126.948) during Ihè year (excluding employers pension contribulionsl. The Charity ￿ntri￿￿J1eS to indNidual pension schemes. are defined contribution pension schemes. and the omounts charged lo ts income and expendilure accounts for the ye8r are as stated above. 7 Ex Gratla Paymonts Ex-grats payments to forn members of staff amunted to £nil12022.. £4.4821 after temiination of employment. 21 Th• sand*￿1 Crossroads Carn Att•ndarrt S¢h•m• Llmll•d Annual Rèport and Financial Stat•m•nts Year onded 31 March 2023 Not•• to th• Flnanclal Stst•m•nts- continued Tanglblo Flxod Assets FIxty￿ Jnd L••whold Flllln Tthl COST 1 2072 421.968 11XI.Olh) 81,125 4 81x1 8,070 77,855 603.093 '5posals 131 2023 6.070 599.823 421.968 1ty).0(Kl t￿PREcIATIO11 1 Aw'l 2022 I￿90 h)r the y Eh"nwnat8d cl) disr￿$* 31 March 2023 17.230 4.351 6.758 1.351 62.757 10.834 8,070 65 521 86.745 16.536 8.070 95.211 21.581 8.109 NET BOOK VALL At 31 M&rch 1023 91 31 Mwch 2022 404.738 93.242 18,368 516.346 loNJ ￿sehold property is deweaabj at a Tate deSIg￿d to wyile the asset off, In equal instslments. over the period of thg18ose174 years in 2018). 9 Debtors: Amounts Falllng Due ￿thIn Ono Yoar Trade Det1￿$ Prepayments *¥J acciued 116.050 78,421 151,641 10B.906 194.471 260.547 Th• Sandw•ll Crossroads Cv• Attendant S¢homo Llmited Annual Report and Financial Stst•morts Y•ar •nd•d 31 March 2023 Notes to th• Financlal Stat•m•nts- o)ntinwJ 10 Credllors: Amounts Falllng Due Wlthin Ono Year 2023 kLo Trade credit4XS her tax and soc￿1 se¢wty tlefeThed income Accwed expensos Net Wtyes I PensK¥) hw cfedrtors 10.802 10.469 24,104 160.076 10.976 12,655 28.725 54,807 51.076 34.836 132 399 2.436 2,3% 255.828 316.934 11 Deferred Income Inwming ￿SourceS 8re (lefer￿d in 8cwdance ￿th section 5.24 of the Ststement of RecommeTrJed Pra¢bce IFRS1021 %*thereby income is subj￿1 to perf0rnian￿-rela1ed wndition. 2023 2022 51.076 109.W 51.076 160,076 S1.078 The balance wied krfwwd consists ofknds rece1￿d cl 50Thiee PW+isirm. (£100,667) this will be spem Apd, May June 2023 K also includes unspent funds recei¥ed from San¢*well c￿ncil kn COVID.19 ln1ectK￿ Contiol ￿ Testing (£33.4091 and unspent funds reCeTr￿ from t)udey 1￿c kn tkKley Cwers SeThice1£26.IMXII. i￿h of these aM￿ntS ¥0 to be Tdwned 12 Credltors: Amounls Falllng Due After IAore Than One Year 2023 2022 k Loan 137,959 146.689 137,959 146.689 Amounts due over 5 years amount to £94.751 12022: £93.3711. Th• Sandwdl Crowo•d• C•r• Att•nd•nt S¢h•m• Limlt•d Annual R•port and Fln•n¢l•l St•t•m•nts Y•ar •nd•d 31 IAarch 2023 NotH to th• Flnanclal Stal•m•nt8- continL*d 13 L•asln9 Agreom•nts 2023 Wrthin on• Brtween one y• Total operating ￿a58 payments madg in the year wx)unl•d to £nil12022 - £2,152) and were In rgspect of offic• equiwwil. The Chèrity also lèases the car park adjoining the freehdd he&Jquarters. Hol￿¥t￿. as I￿S is at 8 truo 'pepporcom renf the above figures do Tr)1 includ8 any car park10o88 Cost. 14 R•lat•d Partl•s Thoro Wore Tr) related Ir8ns•cliorn in tho ye8r lo 31 Mgrch 202312022.. Nonè). 15 S•cur•d D•bl8 The bank10on18 Sécured on the fr9ghdd Fvopoty wlth fixed and fioating Charg￿ 8180 In pLgce on othgr ass•ts. 24 jjXj-8 {{- {{xz=%ii{=I 1511111 IiiiillÉillili N¢>tss to th• Flnan¢i¥l Statements- contin￿1 17 Purpos• of Funds Famil Carer Trainin Granl To cover Ihe cost of providing famity carer trainiThJ. 11 Berea To prowde support lo Ca￿rS and their familw fdlowng bgreavem¢nt SCDS provides advice, infomiation, and supportto those w0fTi￿ about their memory ora demgntio diagnosis. and their carers across San¢J%¥ell. Birmin ham Carin for Carers Wellbei vement SeThice This is a service prowded through"Communities in Sync- to gNe support to carers and their families following bereavement. Birmin ham Carer Dementia Grou To support 18mity and infofmal carer5 ￿ are after someone v*7th dement￿ through meetings and infomation prows1￿. Training is also prowded to shthw corers how to cope tMih a￿1 understsnd someone demenlia. dle C8rer5 Wellbein Serv To prowde a semce to support carers of all ages across the tWOU9h ol D￿J1&y. rers unt A fund to provide a Ca￿rS assistance helpline to adwse and support carefs. mmun The Santhlell Community Offer is a partnership of local organisatM)ns deliver wellbeing support services to carers across San0￿￿1 to maintain and improve Iheir wellbeing. ILO This fund was established to improve the reception area of the main Sandwell Crossroads building. Youn Grants C8rer5 T￿￿1 Carers Trust prowdes fuThJing for grants lor young carers to pay for items such as fumiture, appliances and driwng lessons. menlia R08d Ma This fvnd w8$ established to suppcfft people with a dementia diagnosis and has ceased in the year. All other hJrKls are unrestricted. 18 Materlal transfers between funds Transfers bett*￿n lunds in the year represent overspend5 on restricted fvnds, we cannot leave a lricted fvnd in defirit. so any excess expenditure is to be covered by the un￿Stricted fund. 27