RegiSted number: 02976727 Charity number-. 1048236 AVALON GROUP (SOCIAL CARE) (A company limited by guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 •#X•F)QYZN* OW1112024 COMPANIES HOUSE
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AVALON GROUP ISOCIAL CARE) IA ¢ompany limited byguarantee) REFERENCE AND ADMINIStRATrVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR TrIE YEAR ÉNDED 31 MARCH 2024 Trustees Stephen Fox. Chair of the Board IresigTred 15 August 2024114.6.7 Keith Nurcombe. Chasr of ihe Board {apinIed IS AuSt 20241 Joseph Bradleyl.4. Susan Carr (resigned 22 April 202415 Susan Howard (resigned l May 20241 John Moore (resigned 6 November 20231 Kirsty Needham lappointed 18 May 202316 Stephen Perry lappointed IS August 20241 Michael Purvis lapp(Mnted 18 May 20231I3 Karen Tyre1114.8 1 Chair of Audil and Risk Committee 2 Member ofAudit ar¢d Risk Commitree Chair of Busine55 Development Committee Member of Business Develownent Committee S Chair of People Committee 6 Member of People Committee Chair OF RemuneratM)n Committee Member of Remuneration Committee Company reslsiered numbef 02976727 Charity rezistered number 1048236 Registered offKe 6 Grove Park Court Harrogate HG14DP Indepèndent èuditor BHP LLP Chartered Atcountènts Rievaulx House I St Mary's Court York Y024 IAH 50licitors Hempsons The Exchange Stalion Parade Harrogate HGI IDY 5enlor management team Emma Williams. Chief Executive Officer and Company Secretary Dan 81ackith. Direttor of People and Cvlture (until 28 June 20231 sette Robin50n, Direttor of Finance and Corporate Services Bev wiln. (lirettor of Operations PaEe I rwJwrtlD..
Trustees. Report for the Year ended 31 March 2024 As the incomin8 Chair of Avalon Group lknial Carel. l am delighted to present our Artnual Repjrt and Account5 lor the year ended 31 March 2024 which provide a full summary of the yearf5 attivities. This has been a year of change as A¥alon coniinue5 through its period of transformation. We wished Stephen Fox. Chair of Trustees and Board memberof 9 years. all the best in his rwirement in August 2024. His leadership and counsel has guided the charily to upholding its reputation as a h%h-quality provider of Shared knves and Cornmunity Support acros5 the Norrh East and Yorkshire durin8 that period. Durin8 the last quarterof 2023124. thecharity Wofked togetherwith thosewe supporr, families, carers and commissioneTS to design the new f*ve year plan. In todavs rawdly evofving landscape of social and economic challenges, the need for strategic foresiRht and prOacre initiatives has never been mre pressing. At the heart of our strategy lies a deep undeT5tandin8 of the people and comrnunities we 5er¥e. Through eenSIVe research. siakeholder en8aBement afid data- drNen insights. as well as 30 years. experience of delivering support in communities, we have crafted a roadmap that is both ambitious and achievable. We launch our new five year plan at a tirnt when employee engagement ts high. $3t15faction levels of people we stjpport and families is good and leedback from regulators aTrdcommissioners is positNe. Despiteihechallengingeconotnic outlook and continued pressure on local C¢)uncils. Avalon continues io mana8e Tesource carefully achievin8 a srnall surplus for the year. A5 we reflect on the achievements of ihe pasi year. we extend a very sincere thank you to everyone at Avabn who have m&le these accomplishments possible. With a special appreciat expressed to our talented anLI cornmitted colleagues who make a difference to so many lives every day. For more information on all topics please visit our web51te. where you will find More storie5, details of the supp)rt we can provide. and a150 how to contact your local Avalon office. Chair of Tru5tee5 Page 2
Trustees. Report for the Year ended 31 March 2024 The Trustees present their annual report together vrith the audiied linancial 51aternents ol the Avak>n Group (Sla1 Carel (the company) forthe year ended 31 March 2024. Reterence and administrative inlotmation Set on pa8e I forrn5 Part of this rewi. The Trustees have adopte(J the provisions of the Statement of Recommended Prattl ISORPI"Accounting and Reporting by Charitie5" in preparing the annual report and financbal statements of the chartty. The financial statements have been prepared in accordance with the accounting policies set oui in note5 to the accouThts and cornply wilh the charit$ governin8 docurnent. the Charities Att 2011 Acctwnlin8 and RertIng by Charitie5.' Statement of Recommended Prattice applicable io charities preparing their accounts in accordance wtth the Financial Reportin8 Standard applicable in the UK and Republt ol Iland published in Ocwber 2019. This rek)on also meets the requirements of thesirategic Report for Companies Att 2006 purposes. Strate IcRe alon's Ob'ertl¥es and Art. Purposes and aims Avalon fjroup's vision is ihat ihe people we support wll achieve their best life experience. We are recognised as a high quality social care ptovider in the Plorth of England. providin8 Community Support and shared bves services to dsabled people of a working a8e. older aduks antl young people in transition. Our rni55ion is to promote incluswe, personalised support in tyjr kKal ctsmmunities. helping indNiduals and families improve their lives. This means tackling lonelines5. promoting Choice. coThirol and independent INin& and empowering people to live the lives they want to INe. In order to make thi5 vision a reality, we are committeLI to the fdlowinB value5 whKh influence our strategic priorities ané guide our day to day work.. We are kintl and respecttul to everyone We are honest arbd trustworthy We are always learnin8 and developing We are inclusive.. evLYyone has a voice We wrmk in partnership with our communiiies The charity reviews r($ aims. objettives and activrties each year to ensure it remains focused on its stated purposes. This report look5 at what the charity ha5 achieved and ihe rtcOMeS of its work within the previous twelve months. The Trustees report on the successof each keyattwityand the bentfrtsth have brought to thtssegroups of peoplethe charity was set up to suprM)n. The Trustees confirm that ihey have referred to the 8uidance Ctained in the Charity Commis$'S general guidance on publit benefit when reviewing the charirfs aims and objectives and when plannin6 tts future attltieS. Page 3
Trustees. Report for the Year ended 31 March 2024 vern nts and Durin8 the year ended 31 March 2024. the Avalon Group supwrted than 450 people wtth reaming disabilitie5, aut15m, people livin8 Wlth dementia andlor mentsl health challen8e5. commissioned by 19 Local Authorities and NHS bodies across Yorkshire and the North East of England. SeThfices included suprted li¥ing services. community support and Shared Lives long term and short term break5 and day services. We supported people wilh a wide sPtruM of needs, from mild to moderate learnin8 disabilitie5 to people wth profound and rnulriple learnin8disabilitie5, sensory and physical disabilities and complex heah needs. Key successes in the year in<lude'. Good CQC ratin8s- all locality olfices have continued to be rated"Good-. Sati51actlon surVe- provides Vital insight into our perfomnce frorn the perspective of our key stakeholdefs. EXaMe5 of feedback are.. 96%of our customers were satisfied wllth our overall support 0 98% of our customers would recommend us to a friend 0 90% of 0r stalf agree they play an important part in helpin8 US to achievÈ our vision 88% of our staff feel rnolivated to 8ive their best 70% of our siaff a8ree thai Avalon supmsthem to bethtir best. Servit D*veloprnent - durin8 the year we were successful in cornpetitiye tender for the provision of two residential Short Breaks services in Wakefield which mobili5ed in Febiuary 2024. expanding our existin8 Sulte of serviies and providing short breaks for local people and respite for families. We were a150 successful in frjining the Leeds Interim Homecare Framework. Set out below is a summary of the specific acrwities from the year 2023124 along wilh the objectives we set for that year. Our plan was split into five pathways. which alkjw us to achieve our ¥i5ion. The table below sets out the key plans a5SOCiZted with ea¢h pathway and performante during the year. Strattgic athw rhe rlghtPeople- Referring to staff. carers, trustees and our partners. ha¥in8 the right people in place who understèntl and support (r vision will support its achievement. Acti¥ities lanned RollUt and implementation of PBS trainin8 pr¢¥ram &ros5 the charitv. Draft Equality Diversity and inclusion stratebyffit fortht future. Review of HR furtrti and resource reouired foT supporting our People through the medium ierm. ActNities pertonned £ Managers completed BIID levels 1& 2 and funttional assessment. PBS Senior Leaders programme includes LIKality M3na8ers, Operations Directors and CEO and 2 PBS leads are completingthe level 5 diploma durin8 20Z3124 and 2024125. The HR and wider People function was reviewed by an indepenéent HR consultant, Iocussing on the recruitmÈnt process, efficient workin& EDI and 5tafl support and wdlbein8. The team was testructured to provide clear leadership of the HR and I&D lunctions that can supp)rt colleagues in more joined up wav. Page 4 JTheMID..
Trustees. Report for the Year ended 31 March 2024 A Sustolntsble Fyture- Ensurin8 the financial SU5tainability of our charity throu8h investinR in the future. making the best of our reserves and creating a diverse portffolio of contracted work. Retention of kty contracts such as Nofth Yorkshire Shared Lives. Review of the operational siructure in the context of changes experienced and design Avalon plan fit forthe future. In January 2024, North Yorkshire Shareé Lives moved to a new provider and it was necessary to review our Organisational 5trurture to shape Avalon for the remainin8 services and lor the future. The whole organisation came togelherto identrfy the key strategic priorities for the coming years. Including stakeholder inpLrt from commrssioners. the next S year plan was designed collaboratively to work towards the ¥15ion of Avalon in S year5 time. The 5 year plan identified the need for additional 5erYice éevebpment resource to de service change in response to changint needs. Two new roles.. Service Development Director and Shared Live5 Service Development Mana8er have been created w<(hin the organisation, to be funded in part by desigrsated fuThds whose purpose is to invest in the future iofra5tructuve of the charity. Local teams continue to build local networks acros$ each ISC as well as Local Authoriries. Exssting service5 continue to develop to meet emeTging demand. for example: A locus on transition5 and enabling individuals to live independentlv supported by Shared ve$. Supported ling andlor Community Support has increased the number of peDple movin8 throu8h services improving outcomes and cieating tapactty thin o¥erstretched services. Golden Day5 day service in Northallerton increased activities bv a day per week to accomrTh)date a growing waiting list. prowding day support to older people in the area and re5Plte for their families. Shared lives services in York, Doncasier and Teesside have supported a more diverse range of needs from domestic abuse vicrims to mother and baby placernent5. Meeting k)¢ol need- responding to the needs of loca authorities, devdoping additwtinal cornrnunitv services and taking a generous grnmunity approach. Develop Avalon's community presence. including networking plan for each ISC wtfhin Yorkshire and the North East. Developing existing seceS to meet identified l¢xal comrnunity-based need intluding= Reducin8 barr in referral routes such as h(Mne from hospiial Transrtions services into independent liwng. MeèningFul dav service5. Developin8 Shèred ij.ves to ensure those supported have the best opportunitie5 possible to live in the community they th005e. EmbracEn8 lechnoloBY- completing an organisation wide di8ital transformation which will see us become a paperless organisation with Di8italtsa¢ion of fyll Care systern using IC8 grani funding to be completed during ihe financial year. Use ol Tele(arelaS5ted technology wherever possible to genuinely ifflpr¢)ve lives. "wtal system identrfted and purchased to replace existing systems and plan in place for full implementation by June 2025. This is funded in part by ICBfunding for d4gital transfomation. Page 5 tILTr
Trustees, Report for the Year ended 31 March 2024 efficient and effective business systems. and enhanced use of thnOlOgY enabled carelassistive technol Growing develow'nq- commbtting to the development of more good quality housiTh& offering a wide range of support services includin8 dementia and mental health and making Avalon the first choice for familie5 across our localities. Shared Live5 digital strategy io meet ihe unique needs of the servKe as a home-based lifestyle ensuring all famllies are digitally included. Use of Assisted Technology 15 identrfied as a key Erowth area in the next fwe year plan. A bespoke Shared Lives dig¢t31 system has been identified for irnplernentation durin 202412S. Avalon's organisational live year plan wès developed clearly identifyin8 service development and growth as a key ingredient to meeting evolvinB market needs and remainin8 5UStainable over the coming years. In February 2024. Avalon fflobilised two Short Breaks residential services in Wakefield following successful comperitive tertder process. Each property has four bedrm$ and provide5 Short breaks lor adults with disabilities within their own communities. Business Development strategy for Supported iNin& Community support and Shared Lives that diversifies Avalon'5 current contrad risk at the same time a5 han& meaningful presence in our core local areas. Complex needs and Pas deltvery to meet the growing need for high quality provision in the Community. This will be loted in Tee55ide on the PBS framework where the scale and skills & experience of the team will input into gr0h across Avalon rn0 widety. C Financial Review Avalon continues to operate in a financially challenging enviroThrnent. a5 wage tost5 increase and pressure5 on fundin8 escalate across the seaor. Despite ihis. we generaied a surplus for the year of f 44.11812023.. £23,210). Income frorn charitable artivities was £12.3m12023.. £11.5ml for theyear ended 31 Marth 2024. Intorne from supported living and communily supporr increased marginally to £8.Om frorn £7.3m in 2023. whilst Shared e5 income of É4.2m remained consistent with prior year. Free reserve5 ai 31 March 2024 are £1.114.672 compared to El,071.563 at 31 Marth 2023. In addr(ion to our surplus. our tash position remains strong at £1.299.81712023.. £1.41KI.7141 although the ageing profile of debtors owed from Local Authorr(ies has deteriorated in theyear. Rlsk Avalon Group's principal objettwes lor managing risks are to.. aid achievement of its Strategic objettives ensure business continuity and service to its cusiorners protect the of8anisation's wider repUtatn and other assets sustain its tommertial viability be compliant with statute and UlOry obli8aiions Page 6
Trustees. Report for the Year ended 31 March 2024 We have identified the principal Heh Risks at 31 March 2024 as- Risk E¢onomlc Quilook Steep cost of living and inflation rises impatting on staff financial wellbeing and Avalon's financial sustainability. particularly in relation to food and fuel price increases. MitiKants C05t of living initiatives to retain staff and higher pay award that in prior year5 as well as .al time benchmarkine ol pay rates for all roles to remain competitive. 0Th80inK dialogue with comrni55ioners on impxt of current rate5 if a shortfall to actual cost of care. Challenges madeto annual uplifts that do not cover the increase in the c05t of delivery. Busine55 Development plannin8 to target model scale of operations and services to enable longer term sustainability of ihe charity. Significznt reputational darna¢e e.g. resulting frorn a 5afeguardin8 arising from unsuitabilbty of Staff & carers and hi8h turnover of support workers or an external eveni impacting Avalon's brandfima8e. Ops Reporting Group carefully examines all indivi(Jual incidents artd themes over time. All safe8uardin8 reports are examined prior to circulation with CQC. Lessons learned reviews following all Serious Incidents and learnin8 points fed back to Operational teams. Summary of Safeguarding events reported at each Board rneet1g. Review of safeguardin8 poliry and face to fate training including makin8 safeguarding personal. Our Risk Re8i5ter conrains detailed explanations for each risl a SCO for both impatt and likelihood and the existing mili8ant5, which reduce our exposure to the overall risk. Printipal funding sourtes The majorily of our fundin8 is from Locol Authoritie5 who Continue to face their own thallen8es in relation to availabilrty of funding at the 5arne time as an increase in dernand from those in need. We continue to work well wth the local authoriiies. building on solid relat)nShIpS to work together throu8h these pressures. Fwndraislnq The A¥aOn Group doe5 not engage in large scale levelsof public fuThdraisin8 and does not use professional fundraisers orcommercial participator5. Thecharity neverthelessob5erves andcornplies with the relevant fundraising regulations and codes. During the year there was no n<0mplIance of these regulations and todes and the charity received no complaints relatin8 10 its fvndraising prartice. Reservès Polity Free reserves at 31 March 2024 are £1.114.67212023.. £1.071,5631. These are the net funds of £1.994,367 available fter deductin8 fixed asseis IwhKh have ng associaied bank loansl of £596.367 Restricted Funds of E47.02312023.. £15,432) and Designated Funds 01 É236.305. Page 7
Trustees. Report for the Year ended 31 March 2024 The Trustees have reviewed the le¥et of reserves required to take account of known liabilitie5 and possible contingencies. The Risk Re8iSter is reviewed on a ie8ulèr basis and informs the Reserves Policy io ensure that we con5ide¥ funds that enable us to deal with 51tuations in a sustainable way. for example rhe loss of a rnajor contract. short term cash flow proeM dueto sate payment for asignifaTht contrnctorthe knRtemi sickness of a key member of staff. The required reserves estimate ai 31 March 2024 remains at £1.031.860. folkming a review this year to ensure that potential additional risks arisingfrorn the105s olthe North Yorkshire Sharetl Lives contract incorne from February 2024 and the impact on operational scalability are incorporated into thi5 value. This mtans that our free reserves at 31 March 2024 are £82.812 above iar8et reserves. Al 31 March 2024. E236.305 is designated fuftds for the mjrpose of strengtbenin8the long term future of Avalon and for si8nifKant IT projetts. During ihe year to 31 March 2024 ihese funds were rtrot spent but instead Trusiee5 have approved planned invesiment into 5trate4ic projects durin8the years ending 31 Maich 2025 ènd 2026. as part of the five year strategv. Our Re5er¥es policy, which has been reviewed this year. a15Q Stale5 that reserves should be hdd in the form of cash and near cash investments. We ieview our Reserves policy at leasr annually and MO frequent rf we perceive there are si8nificant chan8es in our risk exposure. D. Plan5 for future eriod5 Changes in the secEor continualty requi us io re¥isit strate8ic priorities and ways of working. During 2023124. Customers, colleagues. families and comrni5sioners collaborated to plan how to best direct resources over the next five years to rnake the greatest diffeo£e to the people and communities we work with. The Senior Leadership Team and Avalink led the work which involved a lull review of our strate8K direction, startin8 with ourvision, Mission and Values. and •Kompassing all elements of the business model to age collectively and in col1at#)iat)n with all internal slakeholders whereihe chari5 futwe priorities lie. The new five year plan was launch during thefirst Quarter of 2024125 and is Kuided by four key aims. The table below sets out the eoals assc(iated wth each aim and how we will measure success. Aim Outstartding CO•produted support- we will respond increasingly Vafbed and cornplex neeé5. c0-prodlng support that achieves the best P0S5ible outcome. Goals We will be accountable to those we support. providin8 person-centred care and support. We wll be creatsve. exploring strengths. capacrties and networks of support to promote wellbeing and positive outcorTS How we will measure sutctSS Customer feedback. Qualiiy of life outwmes. CQC walin8S. A gieot ploce to work- we will recognise and continuousty de¥elop our people as valued leaders of Quality services. Wewill develop a culture where people feel confident to innovate and rnake decisions. Trainin8 & ijevelopment will nurture ialenis and create future leaders. Siafflcèrer reteplion. Siafflcarer satisfaction. Technologyfvrull- we will invest in di8iièl solutions for the benefit of everyone. Design and implemem sin4)le. effe(ti¥e internal systems for all that enable efficient. high Quality persOnent care support. gital and assistNe technology will form key part in designing 511PPOrt wilh people. Numbe¥ of services operating fully paper- free. NumbEr of people benefitinK from technology as part of their support. Page 8
Trustees. Report for the Year ended 31 March 2024 Svstoinublefvtures- we will create 5uppori options that meet people's needs and we will be embedded within communities. Collabor*e th people we supporL partner5. commissioners and local communitie5 to develop Thew and innovatlve ways to provide 5UPPOrt. Generate income 8rowth to ddiver the 5 vear plan. Income growrh. Financial reserves. During the year tommencin8 l April 2024. thefolloMn8 activiti a plaAned in order to hleve pro8$5 towards rhe five year plan. Aim Outstondlng co-proLlucedsupport- we will respond to increasingly varied and complex needs, co-producin8 support that achieves the best possible outcome. A greot pluce to work- we will recognise and continuously devebp our people as valued leaijers of quality services. xtI¥its planne Cornrnunity mapping and trainin8 in community networking within ILKalities to share systemically exi5tin8 best praciice across local teams. Roadmap to outstanding created for each localtty. Board composilioh-. skills and succession vIeW. Relaunch ihe Employee Forvrn in a lormai ihat improve5 engagement across all llxèlities and roles. 8e8in work towards Inve5to¥s in People a(crltatiOn a5 independent Measu of empbyee engagement, wellbein8 and culture. Review of clinical governance irrfra5tructure to ensure fit for purpose as the organi5atK)n develL>PS. lmplernentalTh of digital care record5 for all Community Support and Supported bviDg 5eryice5. Identify and implement Shared itves dffdital system. Identify and implemeni digital Boar¢S mana ement system. Draft and launth the 8usine5s Oeveloprnent strate8Y to 5UPPOrt The five year plan. Review of Marketing & Cornmunications to ensure most effettlve use of resource. Technoltsgylor oll- we will invest in digital solutions for the benefit of everyone. Sust#inablefviure5- we will Create support options ihat meet people's needs and we will be embedded within communitie5. Structure Governance and M•n ment Legal The Avalon Group is a charitablec(Mnpany limiied by guarantee. The cornpany was inccwporated on 7 October 1994 wth ihe name Adult Placent Services Ltd. trading nder the narne The Avalon Group. On 12.No¥ember 2020 a special resolutlon Was passed to change the legèl entity nème Avalon Group IScKial Carel.
The cornpany was registered as a charity on 26 July 1995. In the event of the Company being wound up. each member is required to tofitribute an amount not exceeding £10. The company was e5tabli5hed under a Mernorandum of Associatiorb dated Sepiember 2002 whith established the objetts and powers of the charitable company antl is 8overned undef its Articles of Asslation. On 12 Novernbef 2020 updated Artieles of Association were adopted by Special Res0110n. Page 9
Trustees. Report for the Year ended 31 March 2024 Responsibilityof eoard and CoMmtee$ The Trustees (who are also direcrors of Avalon for the purposes of company lawl are responsible for preparing the Trustees. Annual Report and the Financial Statements in accordance with appIable law and United KinBdom Accounting Standards Iunited n&dOrn Generally Accepted Accounting Practice). Company law quIreS the Trustees to prepare financo15tatements for each finala1 year which give a true ènd fair view of the stale of affairs of the charitable company and of the incoming resources and applKatK>n of resource5. including the incorne and expenditure. of the charitable company lor that period. In preparing these financial st3tements. the Trustees are required to= Selett suiiable accounting policies and then apply them consisiently- Observe the methods and princie5 in the Charities SORP- Make jud8emenis and estimates ihat are reasonable and pwdeTht,' State whether applicatrAe UK Acctsufiting Standards have been followed, subject to any rnaterial departures discIed and explained in the financial siatement5." and Prepare the financial $13iements on the 80in8 concern basis unless it is inappropriate io wesume that the charitable company will continue on that ba51 TheTrustees are pOnSIble for keeping properaccounting records that disclose with reasonable accuracy at any time the financial Position of the charitable tornpany and enable them to ensuie that the linancial Statements comply with the Companies 2(. They are also responsible for safeguarding the assets of the charitable company and hence fortaking reasonable steps for ihe preveniion and deiection of fraud and her irre8ularities. The Trustees are responsib IOT the maintenance and integrity of the charity and financial inforrnation included on the charity's websire. Legislation in the United Kingdom governin8 ihe preparation and dissemination of rinancial statements may differfrom le8islation in othec jurisdictions. Key Manaeeffle Payand Remutyeratlon Pay for senior mana8er5 is determineé by reference to market Salary rates, takin8 into account individual's experience and skills. Pay scales are se¢ for all kN)Sts within Avalon. includin8 those of senior mana8ers_ The Remuneration Committee a8feesihe payfor all Th.10r5 and abo any major changes to payscalesforother Staff. Employee Engagement During the last quarter of 2023124. all aff teams were offered the opportunty to take part in focus groups working towards the developrnent of ihe next five year 5trate8y. Thi5 was then launched in each locality by the Director5 and the Avalink representative for that locality. Monthty staff newsletters irKlude strate8ic updates. update5 on financial perfcm)ance and kw issues relevant to them. An annual staff survey ensures all staff have the opporruniry to feed back anonymously and feedback is analysed per role and per Iality£ompared to the prior yearfor Irends and themes_ Employfflent of the Disabled Avalon holds and to Oisability Confident Ernpyer standard5. These include ensuring our recruitment process is inclusive and accessible by advertisiftg using diverse melhods and accepting applications in different formats. Avalon promotes being tommitted to offering an inteThiew to"artyone who meets the minimum Page 10 LivJWIID..
Trustees, Report for the Year ended 31 March 2024 standards of the role specification and ensures that reasonable adjustments are considered and put in place where practical and necessary for interviews. such as video confetencing or allowing additional time for practical tasks. Avaknn's blended trainin8 offer more a(c5•bl¢fOr peopWIth disabilities, using technologythrough eLearnin8 and online webinar5. line managers work closely with LeaminB & Developmeni to ensure that the particular training needs for disabled individuals are understrxjd and mel. Avalon provide5 a suite ol trainin8 to staff including a number of Mental Heah sessions. Equality & t*versity and Recruitrnent. which all focu5 on providin8 SUPPOrt to disabled collea8ue5. Avalon ha5 Mental Health First Aiders to provide additional support to employees and has signed the Mindful Employer Charter. Able Futures provide confidential mental health support to employees and Avalon works Close with Occupational Health and Access to Work to ensure that disabled colleagues are provided with the resources they nee(1 to do their job. Staternent of fwstees In accordance with cornpany law. we. the cornponrfs th"rettrxs. certify that as far as we are aware, there is no relevant audif inlorrnation of which the CL¥npanrfs auditor is Urtawa. In addr(. the Director5 have taken all the necessary step5 that theyou8hi to hawe laken as Direttors, in ordet to fflake themsdves aware of all relevant audit information and to establish that the companls auditor Is aware of that information. After making appropriaie enquiries. the Trustees have a reasonable expectation that the tharity has adequate sources to continue in operational existerKe forihe foreseeableluture. For this reason. they continue to adopt the goin8 concern basis in preparin8 the financial statements. Further details regardingthe adoption of the going concern basis can be found in the Accountin8 PolKies. Commlttees There afe four Committees. made up of Truaees and senK>r rnanagers..
Audltund Rislr Committee- prowdes ovetsi8ht, review and advisory rtsle to the Board on all financial affairs of Avalon. Business De¥el?pment gftd Fuftdralslng Committee- provides oversi8ht. review and an advisory role to the Board on the Business Development sirate6y and its implemenration. Ilemunerotion Committee- provides oversight. review and an advisory role to the 8oard on the remuneration of ihe CEO and staff within Avabn. People & Operotrons Committee- provides oversight. review and on advisory role to the Board on the People Strategy and Operation5 and thr progre55 a8ainst plan. Retruitment and Appolntment to the Board Under the requirements of the Memorandum and Articles of Ass¢xiation. the Trustees ère elected to serve for 3 years and tIre by rotation. Retirin8 Trustees. if *Trllifi8 to continue to serve. may be re-ebeaed by members, re501utMM. SinceApril 2023 we welcorned 4 new Trustee5 whose experienceand expenise, along with their passion for adult social care. added additional sirength to our Board. Page 11
Trustees. Report for the Year ended 31 March 2024 Twstee Trainlng and Indudion The Board of Trustees regularly reviews the skillsand expertise ofthegroup. This is led by thechair in consultation with the Chief Executive Officer. The TrUItment prKe55 for Trustee5 alr5 to fill the identified voids and the key skills necessary to support the or8anisation'5 5trate8ic needs. The nurnber of Trustees is subject to a minimum of 3 mernbers with no maximum. Each prospenive trustee is interwewed initially by the Chief Executive Officer. a Customec and the Chair OF ihe Board. If successful, thev underKo a fvll induction programme including meetin8 Wtth Avalon staff. as well as being provitled with ongoing trainine and an information pack. Voluntary support The Trustees Involvement vrith AYak is in a purely voluntary capacity. The Trustees pro¥e • ian8e of skills. inclu¢Ying bul Th)t limr(ed io.. leeal matters. newand existin8 business growth strategie5. gcrf)d governance and risk 5trate8ie5. No trustee has re£Ved any rernuneratiofi in the current or pre¥KJu5 year for these èttivr(ies. During the year to 31 Maich 2024 we paid Trltstees expense5 of £nil12023.. £3791. which was to cover travel and milea8e char8es. Auditor The auditor, BHP. Chartered Accountants. have inthcated theii wllingness to continue in office. The Designated Trustees w¢ll piopose a motion rtrappoiniinK ihe authitots at 3 meetiwA of the Trustee5 in 8 Ortober 2024. This report including the strateeic repm was approved bythe Trustees on 8 October 2024 and signed on their behalf by.. 7PF urcom Chalr of the Oo¥d of Twstees Page 12
AVoN GROUP ISOCIAL CARE) IA company Ilmbted bywaranteel INDEPENDENT AUDITOR'S REPORTTOTHE MEMBERSOF AVALON GROUP ISOCIAL CARE) We have audited ihe financial statements of Avalon Group15ocial Carel Ithe 'charitable companrfl for the year ended 31 Marth 2024. which comprise the statement of financial alties. Ihe balance sheer. the statement of cash flows and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Uniteé Kin8dorn Accountins 5tandard5. including Financial Reporting Standard 102 The Financial RewrtinB Standard applicable ift the UK and Republic of Ireland Iuniled King¢Jom Generally Accepted Accounting Practice). In our opinion thefinancial statements= give a true and fair wew of the state of the charitable cornpanV5 affairs as at 31 March 2024, and of its incoming re5our¢es and application of resources. irtcludin8 its income and expenditure. for the yearthen ended,. have been properly prepared (n accordance wtth United Kingdom Generally Accepted Accountin8 Prattice,. and have been prepared in accordance with the requirernents ol the CompaTrie5 Act 2CKI6. 8351$ for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISA5 IUKII and applicable law. Our responsibilities under those standards are further (lescribed in the auditor responsibilities for the audit of the financial statements section of our pOrt. We are independent of the charitable company in accordance with the ethical requirements that are levant io our audit of the financial statements in the UK, iNcludine the FRtrs Ethical Standard, and we have fulfilled our other ethical ressy)nsibilities in accordance with these reouiremenrs. We believe thar the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Con¢lusion$ relailni io yinÉ £•n¢ern In auditin8 the financi31 statements. we have concluded that the tru51ees' use of the going concern basis of accounting in the preparation of the financial Statements is appropriate. Based on the work we have pertormed. we have not hlentrfied any material vncertainties relaiin8 to events or conditions that. individually or collectively. may cast $18nificant (Soubt on the charitable company's ability to continue as a going concern for a perlod of at least twelve months from when the financial Statements are authorised for issue. Our responsibilities and the ponsIbl1r(leS of the trustees wtth respect to going toncern are described in the relevant Sections of this report. Other infomiatlon The her information comprises the inforrnation included irb the trustees, reFrt. other than the financial siatements and our audiforfs report thereon. The trustees are pOnsIble for the other information. Our opinion on the financial statements doe5 not cover ihe other information and. except to the extent otherwise explicitly stated in oyr report. we do not express any form of assurance conclusion thereon. Our responsibility 15 to read the other information and. in doin8 $0, consider whether the other infom7at is materially inttnsistent with the financial statements or our knowledge obtained in ihe course of the audtr or otherwise appears to be materially rnis5tated. If we identify such material inconsistencies or apparent material misstements. we are reouired to deterrnine whether this gives rise to a material rnissratement in the financial statement5 themselves. ff. ba5eil on the work we have performed, we conclude that there is material mi55tatemerf of this other informati. ¥ve are required to pCrt that fact. We have nothing to repcwt In this regafd. Page 13
AVALON GROUP IS<KIAL CARE) IA ¢ompa limited by Iuaranieel INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF AVALON GROUP (SOcLcREj ICONTINUEDI Opinioths on other mattets wès¢ribed bytheCompanlesAtt 2006 In our opinion. based on the work undertaken in the course of the audr(.' the inforrnation given in the trustees, report. which includes the strategic report and the directors, report prepared for the purposes of cornpèny law. for the financial year for which the financial statements ale prepared is consistent with the financial statements., and the strateBiC report and the directors. rew)rt included withirt the trwstees, reptyt have been prepared in accordance with applicable legal reouiremeTrts. Matter5 on which we are required to report by ePtiO In the light of the knowledge and understanding of the charrtable company and its enronment tsbtained in the course of the audit, we have not identified material misstatements in the strateBic report and ihe dire5. report included within the trustees. rewrt. We have nothing to report in respect of the following rnatttrs in relation to whith the Cornpanies Act 2CI)6 requires us to report to yov if, in our opin.. adequate accounting records ha¥e not been kept. or returns adequate for oui audit have ftot been received Irom branches not visited by us.. or the fjnancial statements are not in agreement wr(h the accounting records and return5.' or certain disclosures of trusiee5' remuneratiofi speofied by law a rtot mède.. ty we have not received all the informatton and explanations we rew1 for our audit. Re5ponslbllltles of twstees As explained mre fully in the trustees. resPOn5ibilities statement. the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for lhe preparaiion of the financial statements and lor being satisfied that they 8ive a trne and fair view. and for such irsternal control as the trustees dete¢mine is necessary to enable the preparation of financial Statements thai are free from material rni5Statemeni. whether due to fraud or effor. In preparing ihe linancial stateMt5. the trustees are re5PJn5ible for assessing the charitable company's ability to continue as 3 goin8 concern, disclosin& as applicable. matters reted to going concern and usin8 the going concern basi5 of èccounting unless the trLtsiees either intend to liquidate the charitable tompany or to cease operation5. or have no realistic altemative to do 50. Audltor respon51billtles for the audit of the fin•nci•l statements Our objectives are io obtain reasonable assyrance atrthit whether the financial statements as a whole are free from material mi5Statement. whether due to fraud Lv error. and to 155ue an audito45 report that includes our opinion. Reasonable assurance is a high level of assuran. but is not a Ruarantee that an audit conducteé in actordance with ISAS IUKI will alway5 detect a rnaterial msstatemeni when it exists. Misstatements can arise from fraud or error anij are considered material if. individualty or in the a88regate. they could feasonably be expected to influence the economic decision5 of users taken oft the basis of ihese financial siatements. Pa8e 14
AVAiON GROUP (SOCIAL CARE} IA company limited by 8uaranieel INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF AVALON GROUP ISOCIALCAREI ICONTINUED} Irregularities, includinR fraud. are instances of non<0mlanCe with laws and gulat3ns. We design procedures in line with our responsibilities. otline above. to deteu material misstaternents in respect of irregularities. including ffaud. The extent to which our procedure5 are capable of detectine irregularities. includiTr8 fraud is detailed below.. the enÈaBement partner ensured that the eragemefit team collettNety had the appropriate competence, capabilities and skills to identify or recognise non<(Mnpliance with applicable laws and regulations,. we identified the laws and regulations applicable to the charitable tompany through discu55n5 with management and trustee5, and from our knowled8e and experience ol this sector- we focused on specific laws and re8vlations which we considered may have a direct material effect on the financial statements or the operations of the charitable company. including the Companies Act 2TrJ6. Charities Act 2011, CQC regulations. saFeguardin& health and safety. data protection and employment law." we as5e55ed the extent of Comlance wth the laws and regulatMs rfleniifd atwJve through making enquiries of rnana8ement and directors., itlentified laws and regulations were communKated wiihin the audit team re8ularfy and the team remained alert to instances of non-compliance thrOh0 the autht. We a5se5sed the susceptibility of the charity's financial stateffnts to material rnis5tatemenL including obtainin8 an understandin8 01 how fravd mjght occur. by.- makin8 enquiries of managernent and directors as to where they con$KIed there was susceptibility to fraud. their knowledge of actual. suspected alle8e(l fraud.. and onsidering the Internal controls in placeto mr(igate risks of fraud and non<ompliance with law5 and regulations. To addre5$ the risks of fraud th[0h management override contro15, we-. perforn)ed analytical procedures to rflentfy any unusual or unexF*tted variances.. tested iouinal entries to identify unusual transartion5- investi8ated the rationale behind significafit or unusual traNsactn$. In response to the visk of irregularitie5 and non<omplian¢e with laws and re8ulations. we desed procedvre5 which included. but were not limited to.. agreeing financial statement disck)sures to underlyin8 supI)ortinR documentation. reading the mine5 of meetings of those charged with g¢)vernance.' enquirin8 of management a5 to actual and potential litigation and claims. Because of the bnhpsent limitations of an audiL there s a risk that wt W11 not detert all irregularities, including those leading to a maierial misstatemeni in the fifiaThcial staternents or non-compliance wilh regulation. This risk increases the rnore thai compliance with a law or re8ulotion i% removed frtNn the events and transactions reflected in the financial statements. as we will be less likely to become aware of instances of non<ompliance. The risk is also greater ve8ardTng irre8ularitie5 Occurring due io fraud rather than error. as fraud involve5 interttional eoncealmeTht. forgery. collusion. omission or misrepresentation. A further description of responsibilities is available on the FRCS website at.. wvrn.frc.or8.uvauditorsresponsibilitles. Thi5 description fomis part of our auditorfs rèprirt. Page 15
AVALON GROUP (SOCIAL CARE) IA cornpany Ilmited byguaranteel INDEPENDENT AUDITOR'S REPORTTO THE MEMBERSOF AVALON GROUP ISOCIALCAREI ICONTINUEDI Use of our report Thi5 report is made solely to the charttalAe companvs members. as a body. in accordance with Chapter 3 of Part 16 01 the Companies Att 2006. Our audit WQfk has been unéertaken so thai we moht state to the charitable companrfs members those matters we are required to state to them in an auditorfs report and lor no other purpose. To the lullest extent pemii(ted by law. we do not accept or assume responsibility to anyone other than the charitable company and the harlble companls rnember5 as a trfjdy. fly audit work. for thi5 report. orfor the opinions we have fofrned. E)IIP LLP nior siaiutory audiiorl for and on behalf of BHP LLP Chartered Accountanis Siatutory Auditor Rievaulx House I St Mary s Court York Y024 IAH Date.. OBI1012024 GMT Page 16
AVAiON GROUP ISOCIAL CARE} (A company limited byguaranteel STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENc*ED31 MARCH 2024 Unrestrirted fvnds 1024 Restricted funds 2014 Total fund$ 2024 Total funds 2023 N•te Income Irorn: Donations and grants ctharltae activities 34.181 57.260 49,469 12358.357 40.652 12.258.357 40.652 11,504,5C 17.892 Investments Other income Total tncomt 12.327,088 34.181 11361,269 11.S?IA67 Expenditure on: Charitable actItIeS IZ.314.561 2,5 11317.151 11,548,657 Total expendbture 12.314.561 2,590 12.317.151 11.548,657 Net movement In lunds 12.527 31.591 44.118 23.210 Reconc¥lailon of funds- Total funds brought forward Net movement in funds 1.934A17 15.4J2 31.591 1.950249 44.118 1.927.039 23,210 I127 Total funds carried Iofwaffd 16 1.947.344 47,023 1.994.367 1.950.249 The Statement of linancial 3Ctivitie5 complie5 With the requirements for an income and expenditure <count under Companie5 Act 20( and includes all gains and SSeS recognsed in the year. All income and expditUre derive frorn continuin8 activities. Page 17
AVALChY fjROUP15(KIAL CARE) IA company Ilmited byeuaranteel REGISTERED NUMBER.. 02976727 BALANCE SHEET ASA T31 MARCM2024 2024 2023 Note Fixed assets Intangible assets Tangible assets 12 6.952 619.997 13 595,832 5%.367 626,949 Current assets Debtors 14 2A198.0 1,812,447 1.4LKJ.714 Cash èt bank and iTrhand 20 1.299.817 3.397,859 3,213,161 Creditors-. amountsfalling due within one year 15 IL999J591 11,889.8611 Net current assets L398,( 1.323.300 Tot?1 net 355ets 1,994.367 1,950,249 Charity funds Restricted lunds 16 47,023 1,947,344 IS.432 1.934,817 Unrestritted funds 16 Total fvnds 1.9Y.367 1,950.249 The Trustee5 acknowledge their resFonsibilities for ¢omptying with the requirement5 of the Att with respect to xcounting records and preparation ol linanoal statement5. The financial statements were approved and authorised for is54be by the Trustees and signed on their behalf by: LLLIth fyJv¥&mb P7PF (Chair of Trustees) Date.. OB11012024 GMT The notes on page5 20 to 38 form part of these financial siatements. Page 18
AVALON GROUP IS<XIAL CAAEI IA company limited by8u•ranteel STATEMENT OF GISH FLOWS FOR fHE YEAR ENDED 31 MARCH2024 2024 2023 Cash flows from operdting artivtts Net cash lused inllprovided by operating activities 19 1503,6141 Cash flow5 from inTStInK acbvitie$ Bank interest 40.652 17,892 113.3701 162,4601 Purchase of intan8ible 355etS Purchase of iangible fixed assets 12.6491 Net c¥$h proTded byllw5ed inl invertint arti¥itiE5 38,003 157.9381 Change In cash and ush equivalents kn the ytar 1100.8971 1561.5521 Cash and cash equivalents at the beginning of the year 1.400,714 1,962,266 Cash and ¢ash *qui¥aleni$ at the end ofthe ye 20 1299,817 1.400.714 Page 19
AVALON GROUP151XIAL CARE) IA company Ilmhed bytuaranieel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31 MARCH 2024 General information The Avalon Group is a company lirnited by guarantee. The members of the cornpany are the Trustees named on page l. In the event of the chariiv being wound up. the lialmfity in respea of the Buarantee is limited to £1 per member of the charity. Accounting poScies 2.1 8?sis olprepor•tion olfinortiolstotemeiits The financial statements have been prepared in actordarKe with the Charities SORP IFRS 1021- Accounting and Rewrtin8 by Charities.. Statement of Re(ommenLletl Practice applicable to charities preparin8 their accounts in accordance with the Financial Reportin8 Standard appIable in the UK and Republic of Ireland IFRS 1021 (issued in Ottober 20191. the Finanoal Aep)rting Siandard applicable in the UK and Republic of I18nd IFRS 1021 and the Cornpanies Act 2006. Avalon Group Isocial Carel meets the definrf(MM of a public benefit entity under FRS 102. Assets ènd liabilities are initially recognised at historical cosi oi tran5actTron value unless Otherwise stated in the relevant aCcntIng pjlity. The financial statements are pre5enied in Sterli whKh 15 the functional currency of the charity and rounded to the nearest £. 2.2 Goiftg conrein The Trustee5 have c005idere(I their forecasts of income and expendituie for the period to 31 March 2025 and subjected these lorecasts to sefftsitivity analysis which shows ihat they have sufficient reserves to be able to continue for the foreseeable future. The Trusiee5 thefefore continue to adopi the 8oin8 concern basis of preparation for these financial statements. Z3 IncMie All income is recognised once ihe chamy has entillement to the incorne. it is probable that ihe income will be reteived and the amount of income ceIV0b1e can be measured reliabfv. Income tax recoverable in relation to donations received under Gth Aid or deed5 of covenant is recogni5ed at the time of the donation. Income tax reco¥eraWe in relation to inve5tmwt income is recognised at the iirne the In¥trnent income is receivable. Page 20
AVALON GROUP ISOCIAL CARE) IA company Ilrnited byguaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31 MARCH2024 Accountlng polldes {condThuedl 2.4 Expertdlwre Expenditure 15 retnISed once there is a al or ton5tructivt oblieatK)n to transfer economic benefit to a third party, it is prtsbable that a transfer of economit beheltts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classrfied by actNity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Dir1 costs atiributable to a single acti¥iiV are allocaied directty to that activity. Shared costs which contribute to rnre than one activity and support COSts whKh are not attributable to a single activity are apportioneij between tSe tI*ltieS on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depretiatiofj tharees allocated on the portion of the asset's use. Governance costs are those incvrred in connettion wllth administration of the charity anLI cornpliance with constiturional and statutory requirement5. Expenditure on charitable artivilies 15 irKurred on directly undertakin8 the activities which furrher the charity's objtttives. as well as any associated suppjrt Costs. All expenditure is IrlU$e of Irre(erable VAT. 2.5 Interestrecewable Interest on funds held on depoyt is included when recer¥able ènd the amount can be measured reliably by the charity.. this is nomially notification of the interest pa or payable by ihe institLrtion with whom the funds are deposited. 2.6 IAt4nglble ossets 4ndomortts•tlon Intangible assets are capitali5ed and reco8nised when fUre economK l)enefits are probable ènd the cost or value of the asset can be measured reliabfy. Intangible assets are lnitra1 recognised ai cost. After reco8nition. ufjder the cost model, intangible assets are measured at cost less any accumulated arnortisètion and any accumulated impairment losses. Amortisatitsn is prowded on intangible asstts at rates calculated to wrlte off the cost of each asset on a straight-liThe basis over its expetted vseful life. Amortisation is prowded on thefollowin8 ba515.' softwa licenses 33 % on c05t Pa8e21
AVALChll GROUP ISOOAL CARE) IA company Ilrnited by guarantee) NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED31 MARCH20Z4 At¢ountin8 policies Icontinwedl 2.7 Tongiblefveé o$5ets onddewe(iatio Tan8ible fixed assets are rapitali5ed when the cost is £l.CXJO or more and reco8nised when future econcmic benefit5 are probable and ihe cost or value of the asset (an be rneasured reliably. Tangible fixed assets are iniiialty at cost. After recognitM)n. under the c05t model, tangible fixed assets are measLired at cost actumulated depreciatKJn and any accumulated irnpJirment losses. All c05t5 incurred to brin8 a tangible fixed assrt into Tts intended working condition shoukl be included in the measurernent of cost. Depreciation is charKe(I so as to alIcate the cost of tangible fixed assets less their residual value over their estimated usefvl INes. Depreciatw is prnvided on the I10¥& bases.. Freehold property Leasehold improvements Motor vehicles Fixtures and ¢ittirgs Oflice equipment 2% straight line over lease term 20% straight line 20% redwinB tsolance 25% strai8ht line Freehold land is not depreciated. 2.8 Debtors Trade and other debtor5 are reco8ni5ed at the settlement amount after any trade discount offered. Prepayments are ¥alueL1 at the amount prepaid nei of any trade discounts due. 2.9 Cosh at1 ondin IKwnd Cash at bank and in hand includes cash and short-term highly liquid investment5 Vllth a short maturity of three months or less from the date of acquisition or opening of ihe deposit or similar account. Z.10 Llobilitles ondprovi5iOllS Liabilities are recogni5ed when iherè is an obligètion at the Balance sheet date as a result of a past event, it is probable that a transfer ol economic benefrt will be required in settiernenL and the amount of the settlement can be estimated rdiab. Liabilities are reco8ni5ed at the amount thai the charily anticipates it will pay to sellle the debt or the amount it has received as advanced payments for the goc4Js or services it must kyowde. Prowsions are measured at the best estirnate ol the amounts requi to settle the obligation. Where thef effect of the time value of rnoney is material. the provision is based on the present Value of those arnounts, discounted at the prtrtax discount raie thai reflects the risks specifK io the liability. The unwindin8 of the discount 15 retognised in the Statement of linancial artivities as a finance cost. Pase 22
AVALON GROUP (SOCIAL CARE) IA (ompany limited by gyaranieel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDE031 MARCH2024 Accountin# policitt Icontlnued) 2.11 Finonciolinstruments The charity only has financial assets financial liabilities of a kind that Qualify as basie financial instruments. Basic financial instruments are initialfy OgniSed at tr3nsattH)n value and subsequentlv measured at th•r settlement value with the excwion of bank loans which are subsequently measured at amortised cost usin8 the effective irbterest method. 2.11 Operotiry leoses Renta15 paid under operating lease5 are charged to the Statement of financial attNilies on a strai8ht line basis over the lease term. Benefits received recewable as an incentive to 518n an operatin8 lease are reco8nised on 3 straight line basis over the lease term. unless another system*ic bas is representative of the time pattern of the lessee'5 benefit frorn the use ol rhe leased a55et. 2.13 Pensions The charity operates a defined tohtiibvtion pension Scheme and the pension tharge represents the amounts payable by the charity to the fund sPeCt of the year. 2.14 Employee benefits The cost of short-term empbyee benefits are recognised as a liablity and an expense. The cost of any unused holiday entitlement is recoBni5ed in the period in which the employee's services are received. 2.15 Fuftd t7ccountloq General fund5 are ntrted funds which are available for use at the discvetion of the Trustees in furtherance of the general objectives of the charily and which have not been ijesignaled for other purposes. Designated fund5 comprise unrestrKted lth)d5 that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set in the notes to the financial statements. Aestritted funds ate funds which a to be used in accordance with speofic restritt$ imposed by donors or whKh have been raised by ihe charity for particular pufposes. The costs ol raising and a¢JrniTri5tering such fund5 are charged against the specific fund. The aim and use of each restricted fund is out in the note5 to the financial statements. Investment iorne. gains and1055e5 are alltxated to the appropriate fvnd. Page 23
AVALON GROUP (SOCIAL CARE) IA company limited bvtuaranteel NOTES TO THE FINANCIAL STATEMENTS FOR fHE YEAR ENDSO 31 MARCH2024 Critltal accountSng eAimates and aweas of judgment EstIMe$ and judgments a continually evaluated and a based on historical experience and other factors, including expettations of future e¥ent5 that are believed to be reasonable under the circumstances. Critical accountin8 estimates and asSUmptn$= The charity rnakes eimateS and assurnptions concerDin8 the future. The resulting accounting esiimates and a55UrnPtions will. by definrtion. seldom equal the related èttual resu$. There are no estirr¢ates and assumoion5 that have a significant risk of causin8 a material adjustment to the carryinB amounts of a55ets and liabilities within the next financial year. Debior related prowsnS= Management judgement is required in £51er18 ihe recoverabiliiv of debtors. Provisions have been made relating to s[lfIC debtor balances where these b3lances are significantly aged. These are based on mana8ement judgement from histor experience and onEOlrtg discussions with commis5hwers. Income from donations and leg¥les Unresvicted furM15 2024 Resfrfrted nds 2024 Total funds 2024 Total funds 2023 Donaiions 23.079 23.079 21,684 27,785 Grant incorne 34.ui 34.181 23,079 . 34,181 57,260 49,469 Total 2023 21.348 28.121 49.469 Page 24 OQWIW41D..
AVALON GROUP (SOCIAL CARE) IA (ompany limlted by8uaranteÈ) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDE031 MARCH 2024 Income from chawftable activit5 Unre5triaed nds 2024 Total fvnds 2024 Total funds 2023 Supported Livin8 Shared Lives 7.965.017 4.153.368 120.171 19.8(M) 7,965.017 4,153,368 120.172 19,800 7,256.804 4,203,694 Short Breaks Other income 12.258.357 12.258.357 11.504,506 Total 2023 11.504.506 11,504,506 lfvvestment in¢ome UTrrestrlrted fvnds 20Z4 Total tund5 2024 Total funds 2023 Bank interest 40.652 40.652 17.892 Total 2023 17.892 17,892 Other Income Unrestrlcted funds 2024 Total fvnds 1024 Total funds 2023 Profit on disposal of fixed assets 5,000 Page 25
AVALON GROUP ISOCIAL CARE) IA company lirnited by guarantee) NOTESTO THE FINANCIALSTATEMENTS FOR TrIE YEAR ENDED 31 MARCH 2024 Charbtable artNities Total funds 20Z4 Total fund5 2023 2024 2024 2024 2024 Staff and providers Housin8 Premises 6.720.217 YO$1 ii#.ioi 171273 4.021.714 46.183 10.788.114 70.851 9.969.350 89.805 186.107 7090 7531 196.222 Office and consumables 102.373 273,646 23.191 9.385 938.133 256.740 24.024 Cornpliance Other Costs 14.515 8.676 3214 350.961 6.089 587.ln 15.134 Group allocaied Isupportl Governance costs 988,926 18,571 17,609 17,609 7.688.218 4.557.518 53.796 17.609 12,317.151 11.548.657 Total 2023 6.7Z9.796 4.8(K),290 18.571 11,548.657 Expendfture on charItae attivities includes restrle expenditure of £2.59012023= E18.2191. Group allorated costs breakdown 2124 2023 Staff and Provider costs Premises 760366 77,980 49.349 804,739 55,226 57,964 70,997 Office and consumables Other 50.438 938.133 988.926 Page 26
AVALON GROUP ISOCIAL CARE) IA company lined by guarantèt) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31 MARCH2024 Auditor's remuneration 2024 2023 Fees payable to the charity's auditorfor the audit of the charity's annual accOus 14.980 14,270 Fees payable to the charity's auditor in respect of: All non.audit seice$ not included above l.J90 1,320 io. staff costs 2024 2023 W4e5 and Salaries Social Security Costs Other pensKJn cost5 7,013.857 6.079.452 560,367 158.178 S26.992 151,989 7.732,402 6,758.433 Durirva the year total redundancy costs amounted to £9.66512023_. £nill. The average nurnber of pwsons ernOyed bythe charity during the year was as follows". 2024 No. 2023 Support workers Charitable acti¥ities 265 240 45 si Management and administation of the charity 26 26 336 317 The avera8e headcourtt expressed a5 lull-time eqLbNalents was= Z024 No. 2023 No. Support workers Charitable activities 151 136 31 36 Management and administration of the charity 26 212 198 Pa8e 27
AVALON GROUP I%)CIALCAREI IA ¢ompany limited bytuaranieel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 MARCH 2024 io. Staff rosts Icontlnuedl The number of employees whose employee benefits (excludin8 anployer pension costs) exceeded £60.0 was.. 2024 2023 No. In the band £60.(KSI- £70.OC In the band £70,(1 - £80.WXI In the band £90,tX)I- £IOO.LKKJ The value of pension cOntriblOn$ to siaff within the above bands is £13,09512023= £12.4661. The total amount of employee benefit5 (including ernployer pen5ton contributions and national insurance) recei¥ed by key manaeement personnel 15 £274.06012023.. £369,355). Key management personnel comprise the Senior fflanagement team as detailed on pa8e l. Trte$. remuneratiots and expèns Duringthe year. no Tnrtees received any remuner*ion or other benefit$12023- £NILI. During the year ended 31 March 2024. no expenses were reimbursed or paid directly to any trustees12023L £379 was reimbursed or directly paid to 2 trustees). Page 28
AVALON GROUP ISOOAL CARE) IA tompany Ilmited bY¢Uartee1 NOTESTO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Intangible 355ets Ilcen$85 C05t At l April 2023 49.100 At 31 March 2024 49.100 Amortrsotion At l April 2023 Charge forthe year 42.148 6.417 At 31 March 2024 48,565 Netbook vulue At 31 March 2024 535 Al 31 Marth 2023 6.952 Pa6e 29
AVoN GROUP {SOCIAi CARE) IA compary lirnited by guarantetl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Tangiblè fimtd assets Motor ¥thides FlrES and fittiny equlpment Totsl Costor l0t At l Awil 2023 Additions 681231 2.M9 20.647 11.005 75,954 Z.341 971.178 2.649 At 31 Morch 2024 20.647 11,IX15 75,954 2.341 97327 Deprecit7tio At l Asil 2023 Charge forthe year 114.080 10.669 ?43 4524 11.005 52,928 3.735 166,125 351.181 26,814 At 31 March 2024 124.749 11.567 ILIYJ5 56.663 174.011 377,995 Pkt book volye At 31 March 2024 559.131 9MO 19.291 8,330 S9532 At 31 March 2023 567.151 13.604 23.026 16,216 619.997 Fieehold land wilh a historic t05t of £1S0.LKYJ12023="£150.cj is not depretiated. P•ge 30
AVALCW4 GROUP ISOCIALUR IA company Ilmited by8uaranteel NOTESTO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED31 MARCH2024 14. Oebtor5 2024 2023 Due within one yeor Trade debtors 1,643,982 88.265 365,795 1.435.796 51.599 325,052 oiher debtors Prepayments and accrued income 2,0.042 1,812.447 15. Credltors= Amoutyts falling due wlthln one yt•r 2024 2023 Trade creditors 174.159 160.942 553,654 LIII,104 320.543 132,775 347,426 1,089,117 her taxation and social security her creditors Accruals and deferred income 1,999,859 1,889.861 8arclays Bank has 3 fixed, floalin8 char8e and neBative pledge in place over all the property and undertaklnRs of the company. No amounts are due io Barclays at year end. Z024 2023 Deferred income at l April 2023 Income deferred durin8 the year Arnounts released Irom prewous per$ 391.914 294.978 1391.914) 285.644 381,839 1275,5691 294,978 391.914 Deferrèd rncome relates to amounts received in advance of services provided. Pa8e 31
AVALON GROUP IWCIAL CARE) IA company limited byguaranteel NOTES TO THE FINANOAL STATEMENTS FOR TrIE YSAR ENDED 31 MARCH2024 Statement of funds StatemÈrt of lund5- current al Balanceat I Awil 2023 BalantÈ*t 31 Mai<h 2024 lYK(¥De Unfestrktedfvnds Designotedfvnds Funds to strengthen the term futUOf Avalon 203,398 203,398 Funding for benefKial sientficant WT projects 32.907 236305 236.305 Generolfvnds General funds 1698.512 12.327.088 112,314,561) 1.711.039 rotolUnrestrKteé/unds 1.934.817 12,327,088 112.314,561) 1.947,344 ftestrirtedfvrtds Digital Social Care Records Funds Other restritted fvnds 31.711 2A70 31.711 15,312 15.432 12,5901 15.432 34,1 12.5901 47.023 Totuloffvnds 1.950.249 12.361269 112.317.1511 1,994.367 Pa8e 32
AVALON GROUP (SOCIAL CARE) IA company limed byguarantee} NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16. ststement of lunds Icontinuedl Statement of funds- prioryear Balance ai l April 2022 Transfers Balance at inlout 31 March 2023 Income Expenditu Unrestrittedfvnds Desfgnoredfvnés Funds to Strengthen ihe long term future of Avolon 229,038 125,64101 203,398 Fvnding for beneficial significant IT projects 32.907 32,907 261.945 IZ5.6401 236,305 Generolfvftds General funds 1.649.564 11.$43.746 111.504.7981 io.c((J 1.698.512 TotolUnes¢flrtedfvnds 1.911.YJ9 11.543,746 111,530.4381 lo.co) 1.934.817 Restrkmlfvnds Inclusion 2SO 250 Wakefidd Rotary Club Groundworks- Northalerton i( 100 1.000 Kirby Founéation grant NYCC Mkt 5UPPOrt grani DMBC fuel prices supwrt payment Other restritted funds io.coj li0.cl 16.130 116.1301 655 16551 11,4341 12.303 336 11.205 2,877 Avèlèrk FundrèisinR 2.877 15.530 28.121 118.2191 iio.co)I 15.432 Totoloffvrtds 1.927.039 11.571,867 111,548,657) 1.950.249 Page 33
AVALON GROUP ISOCIAL CARE) IA company lirnited by iu•ranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Des¢rlptlon of funds De51gnated funds Funds to Strengthen the hjng term future of Avzlon Investments in new services to increase the security and longevity of Avalon. It is ènticipated that this fund WFII be used wtthin the next 2 years. subject to financial scrutiny and Board approval. Funding lor beneficial Svdnificant IT projetts- Investments to entualty save martèEernent time in localities. Short term funding would be required to reap ihe benefits. It is anticipated that this fund would be speni by the end of May 2027 at the latest. fte5tricted funds lrnclusK)n donations ww¥ed frorn The Yorkshire & Clydesdale Bank FndatIOn (£501 and Dickinson Dees Solicits of York1£2501 intended th fund the attiviiies of Bubble Enterprises. Wakefield Rotary aub. a grant lorthe set up costs of the social 8roup opened for ourcustomers in Wakefield. Digital Social Cère Records Funds- Ihesefltnds supwrt the implementatson of Digital Social Care Software from the NHS Approved Supplier List. Avalofi is implentIne Dieital Social Care Software in the 2024-25 perlod. Avalark Fundraising- donared monies and fundraising held for ihe use of each lotality office and their customers Groundworks- Northallerton-grant recei¥ed for the purp05eof funding Northallerton Day Servite Equipment. Kirby Foundation 8rani- grant recei for ihe purpose of refurbishing the Harrogate offKe. NYCC Maet support grant- grant rtceNed forthe PUrse of recruiting Supr•)rr Workers. DM8C fuel prices support payment- 8rani io tontritrJAe to Support Work Pay ID Doncaster. Other Restricted funds includes Harrogatel Northallertonl ScartKJrough/ Tees5idel West Yorkshirel Northallerton/Skipton Head lotality fundraising held for the use of each locality office and their customers. A150 include5 Northallerton Co¥id-19 comrnufiitie5 fund. and About fundraisin8. Avalark FundraisinK Wakefield Rotary club grani income. inclusion donations and Middle5borouRh SHL RecruitmeTht lunding. Transfers between funds of £IO.C(¥) have been made in the pr)r year from restricted funds to unrestiicted funds to account forthe purchase of tangible fixed assets in line with the restrictions of the funds. Page 34
AVALON GROUP ISOCIAL CARE) IA company Ilrnited by8uaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 17. Summary offunds Summary offuThds- Wrntyear alanret i 2023 Oalan¢e at 31 March 2024 Ir•me Expendtturt Designated fuThd5 General funds 236305 236,305 L711,039 47.023 1.698,512 32 12J27M8 111314.5611 34181 12.5901 Restricted fvnds 1.950.149 12.361.269 112317.1511 1,994,367 Sunwnary Of funds. prior year 8alante at 31 March 2023 Balance at l April 2022 Transfers inlovt IrKome Expenditure Designated funds General funds Restricted fund5 261,945 1.649.564 15.530 125.6401 11.543.746 111.504.7981 28.121 118.2191 236,305 10,000 iio,0001 1,698,512 15,432 1.927.039 11.571,867 111.548.65?1 1.950.249 18. Anafysi5 of net 355ets between fdS Analysls of net assets between lund5- cwreni perTr¢xl Unrestrlcted funds 2024 Restrfrted lunds 2024 Total funds 2024 Tangible fixed assets Intangible fixed assets CUrnt assets 595 595A31 535 535 3.350.836 {1.999B59} 47,023 3.397,859 I1,99959} CdItorS due within one year rotol 1,947,344 47.023 1.994.367 Page 35
AVALON GROUP ISOCIAL CARE) IA company Ilmited byluaranteel NOTESTOTHE FINANaALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 20341 18. Anatysls Ot fiet assets between fvnds Icontinued) Analysls of net assets between fvnds- prior perd Unrestricted funds 2023 Resiricted funds 2023 Total funds 2023 Tan8ible fixed assets Inrangible red assets Current assets 619.997 6.952 619,997 6,952 3.213,161 11.889.861) 3.197,729 11.889,8611 15.432 Creditors due wÈthin one year Tot#1 1.934.817 15.432 1,9SO.249 19. Re¢onciliaiitin of net moveffletst In fvnds to net Cash from opetabnt xtivities 2024 2023 Nei income for the period las per Siatement of Financial Activities) 44.118 23.210 Adlustmertsfor Depreciation charges Amortisation charge5 Bank InteSt 26,814 6.417 140,6521 1160.5731 115,024} 26.748 6.418 117,8921 1156.2561 1385.8421 Ilncreaselldecrease in debtors Iincreaselldecrease in treth'tors P4e¢ cosh (used InMwo¥ldedbyoperntiry ottfvitles 1138.9001 1503,6141 Page 36
AVALON GROUP (SOCIAL CARE) IA company limited byguaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 MARCH2024 20. Analysis of cash and ¢ash equivalents 2014 2023 Cash in hanil 1.299.817 1,4CQ.714 Tothi¢a5h L299.817 1,4W.714 zi. Analysis ol thanges In nei debt At l Aprll 2023 At 31 March 2024 Cash flows Cash at baThk and in hand 1.4th).714 1100,8971 1.299,817 1.4ryJ.714 1100.8971 1,299,B17 Thtre wa5 no debt at the turrent ry previou5 year end. 22. Penslon commltments The charity operates a defined contriblon pension arrartgement for the benefit of it5 employee5. The assets ol the scheme are held separately from those of thecharity irt independently adrnini5tered private funds. The pension cost charge represents contritr*Jiions payable the charity to the fund. The amount 081115ed as an expense in the periotl was E158.17812023.. £151.9891. Contr4butions ialling £23.92612023-. £20.0951 were payable to the fund at the balance sheet date and are ivduded in creditors. 23. Operating lease wmmitfftents At 31 March 2024 the charity had commilrnents to rnake future minimum lease payments under non4ancellable operating leases as folkjws". 1024 2023 Not later than l year Between l and S years Later than 5 years 74.20Z 111,706 5,1100 62.652 90.929 I1,908 153,581 Page 37
AVALON GROUP (SOCIAL CARE) IA company lirnited by8uarante*l NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCII 2024 24. Related party transadlons There have been no related p8rtytransèttbS durin8 ettheryeai. Pa8e 38