.Supporting, Equipping and Empowering everyone
to DO MORE and BE MORE
Purplelak
,.Ir. Support
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31" MARCH 2024
Reg. Charity No. 1040832
Company Registration Number 2962601 {England and Wales)

Purple•ak
ir Support
TABLE OF CONTENTS
SECTION I - LEGAL AND ADMINSTRATIVE INFORMATION
SECTION 2- TRUSTEES REPORT
INCLUDING DIREcfoRS REPOR
5T
FOR THE YEAR ENDING 31 MARCH 2023
The Accounts Ob
ects Public Benefit and Pur
ose
Strurture Governance and Man
ement
Statement of Trustees Res
onsibllFtles
Alms and Achievements.
Treasurers Financial Review
io
Audlt
li
SECTION 3- INDEPENDENT AUDITORS REPORTTO THE MEMBERS OF PURPLE OAK SUPPORT
12
O Inion
12
Basis for O
inion
12
nclusions
-12
Other Information
13
inions on Other Matter5 Prescribed
the Com
anies Act 2006
13
Matters on Whlch we are R
uSred to Re
ort b Exce
tion
13
Res onslbilities of the Trustees
14
Auditor's res
onsibllltles for the audit ot the financial 5taternentS
14
SEcfioN 4-THE Accoumrs
17
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YÉAR ENDED 31 MARCH 2024- 17
BALANCE SHEET AS AT 31" MARCH 2024
18
ST
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024
19
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
20
Accountln
Pollcie5
20
1.1 Accountin
Convention
20
1.2 Goin
Concern
20
1.3 Incomin
Re50urce5
-20
1.4 Resource5 Ex
ended-
-21
Purple Oak Su
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141, Purple•ak
Ir- Support
1.5 Tan
ible FixedA55et5-
-21
1.6 Cosh ond Cash E
uivolents-
-21
1.7 Em
lo
ee Bene
-22
1.8 Retirement Bene
-22
1.9 Leoses
-22
1.10 FundAccounti
-22
Critical Accountin
Estimates and Jud
ements
-22
Donatlon5 and Le
cle5
22
Chari
activlt Income
23
Other tradln
activitie5
23
Raisin
Funds
23
Charltable activities
24
ort Costs
25
Taxation -
-25
10. Tan
Ible Flxed Assets
-26
11, Debtors
-26
12. Creditors amounts fallin
due within one
ear
27
13. Creditor5 amounts fallin
due after more than one
ear
-27
14. Loans and overdrafts
-27
15. Cash
enerated from o
erations
-28
16. Em
28
17. Trustees-
29
18. Related Part Transaction
29
19. Retlrement Benellt Schemes
29
20. Restrirted Fund5
29
21. Desi
nated Funds-
30
22. Anal sis of net assets between funds
-31
Purple Oak Support- Annual Report and Financial Statements
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*thiJ2 Purpleèak
.Ir,, Support
SECTION 1- LEGAL AND ADMINSTRATIVE INFORMATION
--Truslees------ -.---
Mrs Ann Woods_-_Chair
Mr David Atkins
Mr Philip Woods
Mr Colin Woods - Treasurer
Mrs Katherine Bird
Mrs Amanda Parkin
Company Secretary
Mr Andrew Frost
Honorary Presldent
Mrs Iris Andersen
Ambassadorg
Mrs Iris Andersen
Ms Vikki Cheshire
Executlve Team
Mrs Lisa Rogers- Chief Executive Officer
Mr Lee Roberts - Business Support Manager
Mrs Amy Pegg - People Partner
Mr Andrew Frost- Chief Financial Officer
Ms Ami Turner - Registered Manager Children's Services
Mr Derek McCarthy- Operations Manager Adults Services
Charity Number
1040832
Company Number
02962601
Princlpal Address
The Wellington Centre
44 Winchester Road
Andover
Hampshire
SP10 2EG
Auditor
Bankers
Sollcltors
Hysons Audit Services Ltd
14 London Street
Andover
Hampshire
SP10 2PA
Lloyds
High Street
Andover
Hampshire
SP10 1NW
Talbot Walker
16 Bridge Street
Andover
Hampshire
SP101 BJ
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Purple•ak
Ir-. Support
SECTION 2- TRUSTEES REPORT
YEAR ENDING 31ST MARCH 2024
INCLUDING DIRECTORS REPORT
FOR THE
The Accounts, Objects, Public Benefit and Purpose
The Accounts
The accounts have been prepared in accordance with the accounting policies set out in
note 1 to the accounts and comply with the charity's Memorandum and Articles of
Association, the Companies Act 2006, and "Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standards applicable in the UK and Republic of
Ireland(FRS 102)" (effective 1 January 2019)
Objects and Activities
Purple Oak Support (POS) is established for the public benefit and for general charitable
purposes according to the laws of England and Wales and in particular, but not
exclusively, for the promotion of equality, diversity, independence, and health of people
with learning disabilities and their families.
Public Benefit Aims
In exercising relevant powers and duties, the Board of Trustees have considered Charity
Commission guidance on public benefit. This report outlines how our performance during
2023124 has benefited the public.
Our Purpose
POS exists to make this area a place where disabled people have the same opportunities
as everyone else. We provide support, information and advice to our members and their
families every year. We raise awareness of the issues that matter and with your support,
we will keep driving positive change across the county. Our services include:
Care and support - Delivery of care primarily to people with Learning
Disabilities that include Domiciliary, Community and Supported Living.
Charitable activities - Delivery of a community venue that is home to a range of
social, sporting, and skills-based groups to aid people to be independent.
Housing - Housing options for people with a learning disability enabling them to
live independently.
Campaigning - Raising awareness and advocating for people with a learning
disability that need support to be heard or a voice to represent them.
Children's Respite - Provision of overnight Short Breaks and Day Care for
children and young people with additional needs.
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J**&2 Purpleéak
,.Ir- Support
Structure, Governance and Management
POS is a company limited by guarantee governed by its Memorandum and Articles of
Association and registered in England and Wales - number 2962601 . It is a charity,
registered in accordance with the National Assistance Act 1948 and the Charities Act
1960,-Its Charlty number is 1040832.
Registered office: The Wellington Centre, Winchester Road, Andover, Hampshire, SP10
2EG
Trustees, Treasurer and Company S8cr8lary
The Trustees, who are also the directors for the purpose of company law, and who served
during the year wer8:
Mrs Ann Woods - Chair
Mr David Atkins
Mr Martyn Bullock- VI￿ Chalr - Deceased 21 July 2024
Mr Philip Woods
Mr Colin Woods- Treasurer
Mrs Katherine Bird
Mrs Amanda Parkin
Recrultment and Requlrements of Trustees
Prospective trustees, with the necessary skills or qualifications needed by the organisation
e.g, Finance, HR, Legal, Business and Social Care skills, or Ihe family/relative of an
individual with learning disabilities will undertake a robust recruitment process, including
the completion of a recruitment pack, a face to face interview and attending to shadow at
a Board meetings. If the individual decides they would like to join the Board, the Board will
lake the decision on the suitability of the candidate and will vote on whether the candidate
should be co-opted onto the Board and then recommended to the members for election at
the next AGM.
Trustees are nominated lo serve for two-year periods (which is staggered to ensure
continuity) by subscribed members including the role of Chair and should be submitted a
minimum of one week prior to the AGM and if necessary, a ballot is held.
None of the Trustees have any beneficial interest in Ihe company.
All the Trustees are directors of the company and guarantee to Gontribute £1 in the event
of a winding up.
All the Trustees must be subscribed members of POS.
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4 Purple•ak
,.Ir Support
Statement of Trustees Responslbllltles
The Trustees, who are also the directors of Purple Oak Support for the purpose of
company law, are responsi-ble for preparing the Trusteés Report and the accounts In
accordanc8 With applicable law and Uniled Kingdom Accounting Slandards (United
Kingdom Genorally Accepted Accountlng Practlce).
Company Law requires the Trustees lo prepare accounts for each financial year which
give a true and fair view of the state ot affairs of the Charity and of the incoming resources
and application of resources, including the income and expenditure, of the charitable
company for that year.
In preparing thes8 accounts, the Trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject
to any material departures disclosed and explained in the accounts; and
prepare the accounts on the going concern basis unless it is inappropriate to
presume that the Gharity will contlnue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with
reasonable accuracy at any time the financial position of the Charity and enable them to
ensure that the accounts comply with the Companies Act 2006. They are also responsible
for safeguarding the assets of the Charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
In so far as the trustees are aware.
there is no relevant audit information of which the charitable company's auditor
are unaware. and
the trustees have taken all steps that they ought to have taken to make
themselves aware of any relevant audit information and to establish that the
auditors are aware of that information.
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44 Purple•ak
.~ir Support
1064
Aims and Achievements
202312024 Strateglc Aims
Having sufféred a dlfficult last few months of the previous year, the focus for 2023 was to:
continue to fake action to bring the financial position under control
Recover our regulatory rating for Care and Support from CQC back to a 'Good'
position
Maintain our additional services within Children's Respite and Day service provision
Build on opportunities to raise funds through other sources including events and
room hire within The Wellington C8ntre
Care and Support
This year continued as it ended with the ongoing challenges with our staffing levels and
further investment required to our leams to ensure that we were in a good position for a
futu￿ CQC inspection. We had changes lo our senior team within the department and a
programme of training and supporl provided to our front line managers. New roles
including a Quality Assurance post was introduced to provide an independent voice which
would feed into the action plans and improvements that were required. A n8w electronic
system was sourced with the view to provide efficiencies within certain functions. Due to
the continued turnover or stafl, the benefits of this will not be seen until the 2024125 year.
Targets were not achieved within the care and support service, resulting in financial
losses against the anticipated budget. No full inspection has yet laken place for this
service.
Chlldren's Resplte Servlce
A mixed year for our Rainbow Corner service. Despite a very successful first 5 months,
we didn't manage lo maintain the increase in provision for families which we were striving
for. With a 3 month closure following a tragic incident, our loss ol income was further
impacted with challenges in maintaining the staffing levels during a very diff icult time for
all involved. The year ended however wilh a full inspection by Ofsted resulting in a 'Good'
rating to see us into the 2024125 year with a solid foundation to build the team and
services back up.
Maintaining Financial Performance
The loss that we are seeing this year is of course disappointing. We have worked closely
with the local authority and fought hard for support where required and available. Our
position is not unique to the sector, but we do have some power in influencing a positive
turn around for the year ahead with a belter understanding of our income and cost
requirements.
Moving Forward
In a repeat from last year, we will continue to work to provide future financial
sustainability. For this, we will need to ensure that ongoing increases in general staffing
costs can be reflected in contract uplifts with major commissioners and/or an associated
increase to other income to subsidise it where appropriate. We will review how we can
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Purpleèak
.ir- Support
further utilise our assets to bring a positive outcome from both a financial and deliverable
perspective.
Our r81ationship with local authoritl8s continue to be built and strengthened Ihrough
collaboration and transparent communication.
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4J Purpleéak
Ir,, Support
Treasurers Flnanclal Revlew
2023124 saw a year of a number of substantial financial challenges for Purple Oak
Support which resulted in a significant loss of £212,034 in cash terms excluding
depreciation, £285,791 including depreciation.
This year's figures compare with the significant surpluses which the organisatloh has
generated over the last years:
2019120 £81,722 surplus before depreciation {£6,405 after depreciation)
2020121 £182,333 surplus before depreciation (£111,028 after depreciation)
2021122 - £155,571 surplus before depreciation (£83,235 after depreciation)
2022/23 - £75,566 surplus before depreciation (£3,608 after depreciation)
The issues that caused the financial difficulties resulted principally from Rainbow Corner
(our children's respite care cenlre) and our Hampshire County Council contracts for Adult
Care Support Services. In addition, the cost-of-living crisis affected our ability to fundraise.
Following the sad dealh of a young person at Ralnbow Corner, Ofsted suspended our
registration which meant that no children were able to attend there for over 3 months. This
is In line with their standard procedure to allow a thorough investigation to be carried out.
Even though, as a result of the investigation, no fault was attributed to Purple Oak
Support, that closure resulted in a loss of income in the region of £100,000.
The issues with the Hampshire County Council adult services contracls resulted from a
number of factors - big increases in the National Minimum Wage not matched by
Increases in fee rates from Hampshire, continuing pressure on staff recruitment resulting
in greater use of Agency Staff than anticipated.
We will continue to face similar significant challenges in 2024125 including a big increase
in the National Minimum Wage. We are in the process of reviewing all aspects of our
delivery to try and ensure increased efficiency and have negoliated robustly with
Hampshire on fee rates.
To date this year there has been an improvement in financial perfonnance with
performance to date in line with a break-even budget before depreciation.
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¥144 Purple•ak
.,Ir,, Support
Audit
The Auditor
Each of the directors has confirmed that there is no Information of which they are aware
which is relevant to the audit, but of which the auditor is unaware.They have further
confirmed that they have taken appropriate steps to identify such relevant information and
to establish that the auditor is aware of such information.
The Trustee's Report has been prepared in accordance with the special provisions of part
15 of the Companies Act 2006,
The Trustee's Report was approved by the Board of Trustees.
Signed............................
Mrs Ann Woods
Chair
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*J• Purple•ak
Ir. Support
SECTION 3- INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF PURPLE
OAK SUPPORT
Opinion
We have audited the accounts of Purple Oak Support (the 'Charity') for the year ended 31
March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the
Statement of Cash Flows, and the notes to the accounts, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK
and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the accounts give a true and fair view of the state of the charitable
company's affairs as at 31 March 2024 and of its incoming resources and
application of resources, including its income and expenditure, for the year then
have been properly prepared in accordance with United Kingdom Generally
Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act
2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs
(UK)) and applicable law. Our responsibilities under those standards are further described
in the Auditor's responsibilities for the audit of the accounts section of our report. We are
independent of the Charity in accordance with the ethical requirements that are relevant to
our audit of the accounts in the UK, including the FRC'S Ethical Standard, and we have
fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is suff icient and appropriate to provide a basis for
our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the trustees, use of the going
concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties
relating to events or conditions that, individually or collectively, may cast significant doubt
on the charitable company's ability to continue as a going concern for a period of at least
twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern
are described in the relevant sections of this report.
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l* Purplelak
ir Support
Olher Informatlon
The trustees are resp_onsible for the other information. The other informatio)n comprises
the information included in the Annual Report, other than the financial statements and our
Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except
to the extent otherwise explicitly stated in our report, we do not express any form of
assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the
other information and, in doing so, consider whether the other information is materially
inconsistent with the financial statements, or our knowledge obtained in the audit or
otherwise appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstalements, we are required to determine whether this gives rise
to a material misstatement in the financial statements themselves. If, based on the work
we have performed, we conclude that there is a material misstatement of this other
information, we are required to report that lact. We have nothing to report in this regard.
Opinions on Other Matters Prescrlbed by Ihe Companies Acl 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in th8 Trustees Report for the financial year for which the
accounts are prepared is consistent with the accounts. and
the Trustee's Report has been prepared in accordance with applicable legal
requirements.
Matters on Which we are Requlred to Report by Exception
In the light of the knowledge and understanding of the Charity and its environment
obtained in the course of the audit, we have not identified material misstatements in the
Trustees Report.
We have nothing to report In respect of the following malters where Ihe Companies Act
2006 requires us to report lo you. in our opinion.
adequate accounting records have not been kept, or returns adequate for our
audit have not been received from branches not visited by us. or
the accounts are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the information and explanations we require for our
audit.
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,,ir~ Support
Responslblllties ol the Trustees
responsible for the preparation of the accounts and for being satisfied that they give a true
and fair view, and for such internal control as the directors determine is necessary to
enable the preparation of accounts that are free from material misstatement, whether due
to fraud or error.
In preparing the accounts, the Trustees are responsible for assessing the Charity's ability
to continue as a going concern. disclosing, as applicable, matters related to going concern
and using the going concern basis of accounting unless the Trustees either intend to
liquidate the company or to cease operalions, or have no realistic alternative bul to do so.
Audltor's Responslbilities for the Audit of the Financial Slatements
Our objectives are to obtain reasonable assurance about whether the accounts as a
whole are free from material misstalemenl, whether due to Iraud or error, and to issue an
auditor's report that includes our opinion. Reasonable assurance is a high level of
assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK)
will always detect a material misstatement when it exists. Misslatements can arise from
fraud or error and are considered material if, individually or in the aggregate, they could
reasonably be expected to influence the economic decisions of users taken on the basis
of these accounts.
Irregularities, including fraud, are instances of non-compliance with laws and
regulations. We design procedures in line with our responsibilities, outlined above,
to detect material misslatements in respect of irregularities, including fraud. The
extent to which our procedures are capable of detecting irregularities, including
fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in
respect of irregularities, including fraud and non-compliance with laws and
regulations, was as follows:
the Senior Statutory Auditor ensured that the engagement team collectively
had the appropriate competence, capabilities, and skills to identify or
recognise non-compliance wilh applicable laws and regulations.
we identified the laws and regulations applicable to the company through
discussions with directors and other management, and from our commercial
knowledge and experience of the charity sector.
we focused on specific laws and regulations which we considered may have
a direct material effect on the financial statements or the operations of the
charity, including the Companies Act 2006, Charities Act 2011 , Gharities
SORP (FRS 102) and Financial Reporting Standard 102.
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Purplelak
,,ir Support
we assessed the extent of compliance with the laws and regulations identified
above through making enquiries of rnanagement and inspecting legal
-correspondence. and_
identified laws and regulations were communicated within the audit team
regularly and the team remained alert to instances of non-compliance
throughout the audit.
We assessed the susceptibility of the charity's financial statements to material
misstatement, Including obtaining an underslanding of how fraud might occur, by:
making enquiries of management as to where they considered there was
susceptibility to fraud, their knowledge of actual, suspected, and alleged fraud;
and
considering the internal controls in place to mitigate risks of fraud and non-
compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we.
performed analytical procedures to idenlify any unusual or unexpected
relationships.
tested journal entries to identify unusual transactions.
assessed whether judgements and assumptions made in determining the
accounting estimates were indicative of potential bias. and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and
regulations, we designed procedures which included, but were not limited to.,
agreeing financial statement disclosures to underlying supporting
documentation.,
reading Ihe minutes of meetings of those charged with governance.
enquiring of management as to actual and potential litigation and claims. and
reviewing correspondence with HMRC, relevant regulators and the charity's
legal advisors.
There are inherent limitations in our audit procedures described above. The more
removed that laws and regulations are from financial transactions, the less likely it is that
we would become aware of non-compliance. Auditing standards also limit Ihe audit
procedures required to identify non-compliance with laws and regulations to enquiry of
the directors and other management and the inspection of regulatory and legal
correspondence, if any.
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Purple•ak
Ir.. Support
Material misstatements that arise due to fraud can be harder to detect than those that
arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the accounts is located on the
Financial Reporting Council's website at: httpJlwww.frc.org.uk]auditorsresponsibilities.
This description forms part of our auditor's report.
Use of Our Report
This report is made solely to the charitable company's members, as a body, in accordance
with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that
Act. Our audit work has been undertaken so that we might state to the charitable
company's members those matters we are required to state to them in an auditors, report
and for no other purpose. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the charitable company and its members as a
body, for our audit work, for this report, or for the opinions we have formed.
Signed...........................
Mr Chrislopher Joyce FCCA (Senior Statutory Auditor)
for and on behalf of Hysons Audit Services Ltd
Chartered Accountants
Statutory Auditor
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Purple•ak
Ir.. Support
SECTION 4- THE ACCOUNTS
STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDITURE
ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024
Notes Unrestricted Designated Restricted
Funds
Funds
Funds
Total
2024
Total
2023
Income and endowments from:
Donations and Legacies
Charitable activities income
Other Trading Activities
24,755
3,899,170
40,967
24,755
11,769
4,318,528 4,244,032
40,967
52.182
419.358
Total Income
3,964,892
419.358
4,384,250 4,307,983
enditure on:
Raising funds
Cha ritable activities
48.653
4.302,594
48,653
1,986
4,621,389 4.302,389
318,795
Total Resources Expended
4,351,247
318,795
4,670,042 4,304,375
Net Movement in Funds
(386,355)
100.563
(285,792)
3,608
Transfer between funds
(285,895)
285.895
Fund Balances l April 2023
859,242
1.697.471
6.161
2,562,874
2,559,266
Fund Balance 31 March 2024
186.992
2,083.929
6.161
2,277,082 2,562,874
The statement of f inancial activities includes all gains and losses recognised in the year.
All income and expend iture derive from continuing activities.
The statement of financial activities also complies with the requrirements for an income and expenditure
account under the Companies Act 2006
Purple Oak Support- Annual Report and Financial Statement5
Page 17 of 31

41 Purple•ak
-ir-. Support
BALANCE SHEET AS AT 31 MARCH 2024
2024
2023
Notes
Fixed Assets
Tangible Assets
Current assets
Debtors
Cash at bank and in hand
10
2,457,620
2,524,951
11
512,814
65,414
578,228
515,659
160,045
675,704
Creditors: Amounts falling due
within one year
Net Current Liabilities
Total Assets less Current Liabilities
Creditors: amounts falling due
after more than one year
Net Assets
12
(496,109)
1362,001)
82,119
2,539,739
313,703
2,838,654
13
(262,657)
2,277,082
{275,780)
2,562,874
Income Funds
Restricred Funds
Designated Funds
General unrestricted funds
20
21
6,161
6,161
2,083,929
186,992
1,697,471
859,242
2,270,921
2,556,713
2,562,874
2,277,082
The accounts were approved by the Trustees on
Mrs Ann Woods- Chair
Trustee
Company Registration No. 02962601
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Purple•ak
..ir- Support
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2024
2024
2023
Notes
Cash Flows from operating activities
Cash absorbed by operations
(75,675)
{46,011)
Investing activities
Purchase of tangible fixed assets
Proceeds on disposal of tangible
fixed assets
Net cash generated from investing
activities
(6,419)
(4,829)
(6,419)
(4,829)
Financing artivities
Repayment of bank loans
12,536)
(11,761)
Net cash used in financing activities
Net increase/ (decrease) in cash
and cash equivalents
Cash and cash equivalents atthe
beginning of the year
Cash and cash equivalents at the
end of year
(12,536)
(11,761)
(94,630}
(62,601)
160,045
222, 646
65,415
160,045
Relatingto:
Bank balances and short term
deposits
Bank Balance / (overdraft)
65,415
160,045
Purple Oak Support- Annual Report and Financial Statements
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Purple•ak
-Ir. Support
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
Accounting Policles
Charity Information
Purple Oak Support is a company limited by guarantee governed by its Memorandum and
Articles of Association and registered in England and Wales - number 2962601. It is a charity
registered in accordance with the National Assistance Act 1948 and the Charities Act 1960.
Its Gharity number is 1040832.
Accounting Convention
The accounts have been prepared in accordance with the Charity's governing document, the
Companies Act 2006, the Charities SORP (FRS 102) 'Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS 102) (effective 1 January 2019). and Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland,. The Charity is a
Public Benefit Entity as defined by FRS 102.
The accounts are prepared in sterling, which is the functional currency of the
Charity. Monetary amounts in these financial statements are rounded to the
nearest £.
The accounts have been prepared under the historical cost convention. The
principal accounting policies adopted are set out below.
1.2 Going Concern
At the time of approving the accounts, the Trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable
future. Thus, the Trustees continue to adopt the going concern basis of accounting in
preparing the accounts.
1.3 Incoming Resources
Income is recognised when the Charity is legally entitled to it after any performance
conditions have been met, the amounts can be measured reliably, and it is probable that
income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity
has been notified of the donation unless performance conditions require deferral of the
amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of
covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an
impending distribution, the amount is known, and receipt is expected. If the amount is not
known, the legacy is treated as a contingent assel.
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•1& Purplelak
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Income resources from charitable actlvities are measured at the fair value of the consideration
received or receivable and represent amounts receivable for goods and senJiGes provided in
the normal courss of business, net of discounts, VAT and other sales related taxes.
1.4 Resources Expended
Expenditure is recognised on an accrual basis as a liability is incurred. It includes any VAT
which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
Costs of raising funds comprise the costs associated with attracting voluntary
income and the costs of fundraising.
Charitable expenditure comprises those costs incurred by the charity in the
delivery of its activities and services for its beneficiaries. It includes both costs that
can be allocated directly to such activities and those costs ol an indirect nature
necessary to support them.
Governance costs include those costs associated with meeting the constitutional
and statutory requirements of the charity and include audit fees and the costs
linked to the strategic management of the charity.
All costs a￿ allocated between Ihe expenditure categories of the Statement of
Financial Activities on a basis designed to reflect the use of the resource. Costs
relating to a particular activity are allocated directly, others are apportioned
between activities in line with their respective direct staff costs.
1.5 Tangible Fixed Assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or
valuation. net of depreciation and any impairment losses.
Tangible fixed assels ar8 statad at cost less depreciation. The costs af minor additions or those
costing below £150 are not capitalised. Depreciation is provlded at rates calculated to write off the
cost less estimated residual value of each asset OV8r its expected useful life, as follows..
Freehold land and buildings
(includinq prooramme related
Fixtures, fittings, and equipment
2°/, Straight line
201. Straight line
The gain or loss arising on the disposal ol an asset is detemiined as the difference between the sale
proceeds and the carrying value of thg asset and is recognised In net income/(expenditure) for the
year.
1.6 Cash and Cash Equivalents
Cash and cash equivalents Include cash in hand, deposits held at ca51 wlth banks, other short-term
Ilquid investments with original maturities of three months or less. Bank overdrafts are shown within
borrowings in current liabi lities.
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1.7 Employee Benefits
The cost of any unused holiday entitlement is recognised in the period in which the
employee's services are received.
Termination benefits are recognised immediately as an expense when the Charity is
demonstrably committed to terminate the employment of an employee or to provide
termination benefits.
1.8 Retirement Benefits
The charity operates a defined contributions pension scheme, the assets of the scheme
being held separately from the assets of the company. Contributions are charged in the
accounts as they become payable in accordance with the rules of the scheme.
1.9 Leases
Rentals payable under operating leases, including any lease incentives received. are
charged to income on a straight-line basis over the term of the relevant lease.
1.10 Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
general objectives of the charity.
Designated funds are unrestricted funds earmarked by the Board of Trustees for particular
purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
Crilical Accounting Estimates and Judgements
In the application of the Charity's accounting policies, the Trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities
that are not readily apparent from other sources. The estimates and associated assumptions
are based on historical experience and other factors that are considered to be relevant.
Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and future periods.
Donations and Legacies
2024
2023
Donations and Gifts
24,755
11,769
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.~Ir-. Support
4 Charltable activrty income
Adult and
chlldrens
5erylce5
Cllent
propÈrtlÈs
Actlvltle5 and
clubs
Total
Total
2023
2024
Sales wlthln tha ritsble actlvltles
3,724,673
174,497
419,358
4,318,528
4,244,032
Analysls by fund
Unre5triGted f unds
Deslgnated funds
3,724,673
174,497
3,899,170
419,358
4,318,528
419,358
419,358
3,724,673
174,497
Forthe year ended 31 March 2023
Unrestricted funds
Designated f unds
3,708A54
156,019
371,922
7,637
379,559
4.236,395
7,637
4,244,032
3.708AS4
156,019
Unrestricted
funds
Unre5trirted
fund5
5 Other tradlng act[￿tte5
2024
2023
Net gain on dlsposal of tangible fixed assets
other income
Wellington Centre hire
40,967
40,967
52,182
52,182
6 Raising Funds
2024
2023
Fun
d P blici
Staging fundraislng events
ra
48.653
48,653
1,986
1,986
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Purple•ak
Ir.. Support
8 Support costs
Support
costs
Governance
costs
2024
2023
Am inistration
expenses
Legal and professional fees
External Services (IT, H&S and HR)
Bank Charges
Bank Interest
Insurance
Regulatory fees
Other Costs
Audit fees
25,011
25.011
29,245
383
65,827
1,709
15,609
18,619
35
97,469
11,391)
14,349
23,882
3,165
(4,449)
97.469
(1,391)
14,349
23.882
3,165
(4.4491
4,560
162,596
5,231
4,710
141,368
4,560
4,560
158,036
9 Taxation
The charitable company is exempt from corporation tax as all its income is charitable and applied for charitable
purposes.
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10 Tangible Fixed Asset5
Fyeehold Land and Fixture5, fittings
Buildings {Includlni
and equipment
programme related
In¥estments}
Total
Cost
At l April 2023
Additions
E)isposals
At 31 March 2024
3,329,186
230,616
6,419
3,559,802
6,419
3,329,186
237,035
3,566,221
Depreclation and impalrment
At l April 2023
Depreciation in the year
Disposals
At 31 March 2024
828,325
66,574
206,526
7,176
1,034,851
73,750
894,899
213,702
1,108,601
Carrying Amount
At 31 March 2024
2,434,287
23,333
2,457,620
At 31 March 2023
2,500,861
24,090
2,524,951
11 Debtor5
2024
2023
Amounts falling due wlthln one year:
Trade Debtors
Other Debtors
Prepayments and accrued income
231,465
217,872
281,349
512,814
297,787
515,659
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,-Ir- Support
ak
12 Credltors amounts falling due within one year
2024
2023
Notes
14
Bank Loan5 and overdrafts
Othertaxation and social security
Trade creditors
Othercreditors
Accruals and deferred income
13,175
87,596
84,512
160, 893
149,933
496, 109
12,588
74,344
57,828
124,738
92,503
362,001
13 Credltors amounts falling due after more than one year
2024
2023
Notes
Bank Loans
262, 657
275,780
14 Loans and overdrafts
2024
2023
Bank overdrafts
Bank Loans
275,832
275,832
288,368
288,368
Payable within one year
Payable after one year
13,175
262,657
12,588
275,780
Due after5years
202,409
234, 107
The long term loans are secured over by fixed charges over the assets of the company
The loan drawn down in July 2013 has a fixed interest rate of 4.73D/o and is repayale by monthly
instalments until July 2038
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15 Cash generated from operations
2024
2023
Surplus/{deficit} for the year
(285,791)
3,608
Adjustments for:
Gain on disposal of tangible fixed assets
Depreciation and impairment of tangilkil&i fixs(' _Js'?P.t-
73,757
71,958
Movements in working capital:
Decrease/ {increase) in debtors
(Decrease) / increase in creditors
2,845
133,514
{247,217)
125,640
Cash absorbed by operations
(75,6751
146,0111
16 Employees
Number of employees
2024
Number
28
2023
Number
28
136
Management and administration
Contracted services
Client properties
Activities and clubs
132
163
167
Employment Costs
2024
2023
Wages and salaries
Social security Costs
Other pension costs
3,087,821
243,057
98,021
3,428,899
3,112,805
246,703
96,782
3,456,290
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17. Trustees. -..
None of the Trustees (or any persons connected with them) received any remuneration during
the year, also no travelling expenses were claimed.
18. Related Party Transactlons
Transactions with related parties
During the year, the charity entered into the following transactions with related parties:
During the year Purple Oak Support invoiced service users who were children of the charity's
trustees a total of £75,539 (2023: £75,201) for care services, of which £7,308 (2023.. £4,823)
was outstanding at the balance sheet date.
19. Retlrement Benefit Schemes
Defined Contributions Schemes
The Charity operates a defined contribution pension schern@ for all qualifying employees. The
assets of the scheme are held separately from those of the Charity in an independently
administered fund.
The charge to profit and loss in respect of defined conlribution schemes was £98,021 {2023:
£96,782>.
20. Restricted Funds
The income funds of the charity include restricted funds comprising the following unexpended
balances of donations and grants held on trust for specific purposes:
Movement in fund5
Balance at I
April 2023
Incoming
resources
Resources
expended
Balance at 31
March 2024
Trustees sm311 grants
Garden furniture fund
5,061
I, 100
6, 161
5,061
1,100
6,161
Trustees Small Grants Fund -
Fund to help members and their families requiring emergency funding.
Garden Furniture Fund -Funds raised lo pravide furniture in the outdoor area at The
Wellington Centre.
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21. Designated Funds
The income funds of the charity include the following designated funds which have been set
aside out of unrestricted funds by the trustees for specific purposes:
Movement in funds
Transfer
Balance at I
April 2023
Between
Incoming
resources
Resources
expended
Balance at 31
March 2024
fund5
Bequests
Club funds
Property fund
Capital fund
49,440
3.406
7.132
{2.928)
{25,210)
(37,864)
1252,7931
1318,7951
49,918
4,752
1,612,687
416,572
2,083,929
22,830
1.650,551
24,090
1,697,471
236,455
285,895
408,820
419,358
Club Funds-
Funds held for specific clubs run by Purple Oak Support
Property Fund-
This represents the book value of the Wellington centre land and buildings after the deduction
of the bank loan.
Capital Fund-
This represents the depreciated value of fixtures and fittings, and equipment at the year end
and the net contribution from activities.
Bequest-
This represents bequests left to the company and has been separated out for the first time in
202314. The opening balance was previously reported under unallocated funds.
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22. Analysis of Net Assets Between Funds
Unrestricted
funds
Designated
funds
Restrirted
funds
Total
Fund balances at 31 March
2024 are represented by-
Tangible assets
Cu rrent a ssets / I liabilities)
Long term liabilities
545,779
(358,787)
1,911,841
434,744
(262,656)
2,083,929
2,457,620
82,118
{262,656)
2,277,082
6,161
186,992
6,161
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