## RIPON COMMUNITY LINK COMPANY LIMITED ANNUAL REPORT 

## YEAR ENDED 31 MARCH 2023 



Registered Charity No.  1049030 

Company No. 3062948 



**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

Table of Contents 

_**Chief Executive’s Report ............................................................................................................... 3**_ **Introduction to the Charity ................................................................................................................... 3 The Charity’s Vision, Mission, and Values .............................................................................................. 3 Achievements and performance ........................................................................................................... 5 Future Activities .................................................................................................................................. 11** _**Trustees and Directors’ Report ................................................................................................... 14**_ **Objectives and Activities ..................................................................................................................... 14** Principal Activities ................................................................................................................................................... 14 Public Benefit .......................................................................................................................................................... 14 **Structure, governance, and management ............................................................................................ 14 Financial review .................................................................................................................................. 19** Income .................................................................................................................................................................... 19 Expenditure ............................................................................................................................................................. 20 Funds ....................................................................................................................................................................... 21 **Policies ............................................................................................................................................... 21** Reserves Policy ........................................................................................................................................................ 21 Banking and Investment Policy ............................................................................................................................... 21 Pension Liability ...................................................................................................................................................... 22 Pay Policy ................................................................................................................................................................ 22 Fundraising Policy ................................................................................................................................................... 22 **Principal Risks and Uncertainties ......................................................................................................... 23 Risk management ............................................................................................................................... 24 Forthcoming year ................................................................................................................................ 25 Trustees, Officers, and Professional Advisors ...................................................................................... 25** _**Independent Examiner’s Report ................................................................................................. 27 Statement of Financial Activities…………………….……………………………………………………………….……………………28 Balance Sheet ……………………...………………………………………………………………………..………………………………..……29 Statement of Cash Flows …..……..……………………………………………………………………………………………………..……30 Notes to the Accounts .……………..………………………………………………………………………………………………….…..……31**_ 

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**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

## **Chief Executive’s Report** 

## Introduction to the Charity 

Ripon Community Link is a key provider of Day Care Services in Ripon and District, where we offer a broad range of learning opportunities for adults and young people with learning disabilities, who we refer to as Members throughout this report, and by doing so also support their families with respite. We aim to provide a wide range of opportunities in our day care support to enable our Members to develop and learn new skills across a range of activities in a broad and varied timetable approach and work‐based opportunities in horticulture, catering retail and woodwork. We aim to deliver outcome‐focussed support, using person‐ centred approaches to set goals, deliver learning support and review and record every individual’s achievement. 

We deliver our services at Ripon Walled Garden, and in the local community. Activities available are broad and individualised timetables are tailored to each Member’s needs and assessed and agreed goals. Activities are themed into include work based skills development arts, health, and wellbeing, learning core skills such as numeracy and literacy and the environment. We aim to deliver positive outcomes for all those we support and celebrate every person’s talent and contribution to our community. 

We have a strong partnership with Evolve, Craven College, on which we place great value. The partnership enables us to provide work experience at Ripon Walled Garden in the garden, where students can achieve qualifications. 

As a Charity we receive social care funding, generate income from our work‐based opportunities for Members and undertake fundraising activities, following best practice and within Fundraising regulator Guidance. 

As we prepare our Annual Report, in the post Covid phase we are facing the challenge of the cost‐of‐living crisis. However, we remain more committed than ever to ensure we can continue to support our vulnerable beneficiaries delivering our charitable objectives, and to develop our reach to support more people who need our services. 

Over the past year we have delivered high quality services to more people and continued to develop our on‐ site facilities. We are very grateful to all of those who have supported us both financially and with their time, we simply wouldn’t be able to deliver what we do without them. 

## The Charity’s Vision, Mission, and Values 

The Charity has a strategic plan 2019‐2024, which sets out ambitious plans which we are proudly and effectively delivering. The Strategy focuses on 4 key themes as seen in Diagram 1. The Board have structured subcommittees to enable support, monitoring, and scrutiny of the delivery of the Strategy. 

The Strategy has been revisited and reviewed considering the challenges of the pandemic, and cost of living crisis and our business continuity planning has only reinforced the strategic intentions set out in the strategy to ensure our resilience and the quality of care delivered, whilst remaining financially viable. 

Being on target to deliver the strategy in 2023, at the Board Away Day scheduled for September 2023 the Trustees will begin development of our next organisational strategic plan. 

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**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

The Charity’s 4 key Strategic objectives are as follows: 


In August 2022, we begun an exercise to review our Vision, Mission, and Values in preparation for the forthcoming strategic review. The Board of Trustees proposed refreshed Mission, Vision and Values and consulted widely with staff, volunteer representatives and most importantly Members through our Member Voice Group. Together we have unanimously agreed values of **Individuality, Excellence and Kindness** . We are cascading our organisational Values across all operational and governance areas, business planning, decision making, recruitment and in Member sessions where we will do drama‐based exercises to bring Values to life for Members in an accessible format. 




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## **Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

## Achievements and performance 

Performance is reported under several headings. At the time of writing in June 2023, it is time to reflect over the past year, a year that started with additional Covid‐19 tight restrictions, navigated the covid recovery phase and the end of the year we faced unprecedent inflation, at the highest levels for 40 years and the economic uncertainty of the cost‐of‐living crisis. 

Despite these challenges we are proud of our many achievements and performance in a world of uncertainty, which have been possible only due to incredible support from donors, grant making foundations and supporters alongside a loyal and hardworking staff and volunteer team. 

## Member Services 

Members are offered a wide variety of supported activities to develop their skills and grow in confidence, with a focus on community integration to ensure Members are firmly rooted in society and overcome barriers to disability. We promote independence, providing educational opportunities and practical work‐based experience. For some Members we will support them for many years where others we may support into volunteering roles or a combination. We offer a vital care service to vulnerable people, to give quality of life, social opportunities and friendships, support health and wellbeing, encourage independence and provide essential respite for their carers. 

At the start of the year in April 2022 we were in strict covid restrictions operating safely in multiple bubbles across sites, by June with the opening of the Woodland Lodge some bubbles merged and by September 2022 we were able to relax all bubbles, integrating sessions and allowing Members to re‐join friends and move through a mixed timetable, with regular testing and strict outbreak procedures in place. Twice weekly testing of all staff and volunteers was in place which led to high rates of Covid cases being detected, even when asymptomatic, this put extreme pressure on staffing levels, we therefore centralised all services to the Walled Garden in June 2022. This had a hugely beneficial impact on Members choice as they were able to access the full timetable of activities available at the Walled Garden site. Community integration has not been lost, as the community access the Walled Garden and as restrictions have eased, we have returned fully to our community outreach activities. 

At Ripon Walled Garden, we provide a unique supportive nurturing and caring service in a beautiful location. At the historic 4‐acre Walled Garden, previously the Bishops Palace kitchen gardens, we operate a small garden centre, and Members and visitors can also enjoy the Victorian Orchard and Woodland. Here we offer learning and supported activities in horticultural, retail, and catering enterprises, allowing practical work, and learning experiences to support independent living. Work based activities are available for Members alongside fully timetabled classroom‐based activities now largely delivered from the purpose‐built Woodland Lodge and the newly refurbished Garden Room, including drama, arts, crafts, numeracy, literacy, dance, and sports, a rambling group, swimming, and gym and independent living such as visiting a supermarket and travel training. 

We support people who have a range of mild and moderate learning disabilities, some of whom may also have a physical disability, with the most common being Downs Syndrome, Autism, Prader Willi, Global developmental delay. We provide high quality comprehensive services to our Members to keep them safe, to help them learn skills that will support them in their lives outside of the Charity, promote independence, self‐esteem and confidence and their physical health and wellbeing. We take a holistic approach to our care. Our day services provide vital respite for our Members’ carers. There is a community of over 100 parents and carers.  Some Members live in supported housing. However, many still live at home with aging parents. The respite is essential to carers ensuring they can keep caring. 

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**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

Referrals are usually made via social workers, our Social Care Manager and the care team will assess an individual’s needs and they are supported to make decisions about their individualised timetable, which is designed to meet their assessed needs for learning and support. All activities, in every area are underpinned by development of core skills such as numeracy, literacy, social skills, independence‐ all at the individual’s level. On an ongoing basis, Members are regularly assessed so we can monitor and develop care plans. 

Impact is measured through Member targets and annual surveys, quantitatively and qualitative measurements, reported to the Trustee subcommittee for Strategy, Assurance and People. In the financial year 2022/2023 2750 sessions to our Members have been delivered.  Most Members attend 3‐5 days per week with a session being a morning or afternoon. 

Most of our Members are referred through North Yorkshire County Council to access our services from surrounding towns and villages such as Harrogate, Thirsk, Catterick and Pateley Bridge. Minority ethnic groups in North Yorkshire are low. A research study carried out by the North Yorkshire Equality and Diversity Strategic Partnership in 2016 found that across North Yorkshire the BAME community represent 5.25% of the population (30,917 of population of 598,376). However, the catchment we draw from have 3.25% of the population. 

To promote diversity and inclusion, the Charity works with the council, and Ripon Cathedral, a local city of Sanctuary and the local community.  Our Members are truly involved, for example members participate in watering and planting flower beds at the Cathedral and perform in events such as Sights and Sounds, an annual Harrogate Borough Council and Ripon my Neighbourhood event. We also work in partnership with Community First Yorkshire to promote the uptake of our services. We operate safe and fair recruitment practice and encourage applications from all backgrounds. In essence, our Charity is all about equity for Members and all stakeholders.  Our passion to create conditions that allow all of our Members to reach their full potential and be part of society is an implicit goal.  The following case studies provide insight into how we support Members: 

_Lizzy wanted to live independently from her parents in her own home and we have supported her to learn the skills needed to do this. Over time with our support, she has learned housekeeping and she is now able to keep her home clean and tidy, and complete her laundry and ironing. She is also able to complete her weekly shopping independently and is aware of food hygiene when cooking, having completed a food hygiene course with us. We are currently working on healthy meal planning with Lizzy and encouraging her to batch cook meals from fresh ingredients and freeze them rather than buying prepared meals from the supermarket. Through our service Lizzy has learned independent living, which improves her health now but also prepares her for the future when parental support is no longer possible._ 

_Malcolm couldn't swim without flotation aids when he joined us but very much enjoyed his weekly swimming session supported by our staff. Over time with our staff support, instruction, and encouragement he learnt to swim unaided. Malcolm is now a very competent swimmer and regularly swims 50 lengths in his swimming sessions.   Through our service we have supported his physical and mental health, but also his confidence, self‐esteem, and organisational skills to pack his bag._ 

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**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

_Adam is a shy man who rarely spoke when he first joined our service. We have seen over the time Adam has been coming to us seen a real positive change in his confidence and general demeanour. We have offered him choices in activities. Adam has now been able to indicate initially and now verbally communicate which activity he would like to participate in. This has given a confidence, having some control of his life and we have been able to develop this with Adam. He is now a man who very much knows his own mind and will verbally tell you his thoughts. We have given him the time and space to respond the questions asked of him, as he needs time to process before verbally communicating. Through our service his confidence had developed so much that he will now initiate conversations, and we have seen his sense of humour. He very much likes a laugh and a joke._ 

_Steven came to us with a real love of the outdoors and always wanting to be busy. He soon expressed an interest in wanting to learn how to use the lawn mower and strimmer so that he could help keep the Walled Garden tidy but also help his parents with their garden. Steven was quick to learn the skills we taught him to use the equipment safely and moved to cutting the lawns independently, which he does very proficiently. We further progressed his skills by setting up a volunteer opportunity for him at local golf course. Steven volunteers with the golf course ground maintenance team one morning each week. Through our services he has developed his knowledge in greenkeeping and his self confidence in himself and is able to meaningfully contribute to society and the outside world, we have broken down barriers to disability for him._ 

Safeguarding is a high priority; we have robust internal systems for reporting cause for concern through to full safeguarding referrals. We have an organisation wide approach to Safeguarding; any staff Member or volunteer can raise a cause for concern. We have staff trained level 1‐3 with a qualified social worker being our internal lead. All Safeguarding incidents are assessed by the CEO following SCM using the internal decision‐making framework for outside referrals to the local team who we have a good relationship with and regular contact. All external Safeguarding alerts are also reported to the Charity Commission and the Boards of Trustees see a dashboard of referrals to identify trends. 

Throughout the year Members enjoyed a wide range of activities as part of their timetables with highlights including, a life size planet trail throughout the grounds, created by Members in woodwork and arts sessions, to celebrate British Science week to the locally famous Sing and Sing Choir preforming in numerous community locations, in our first Variety Show which was a great success and involved other members in art session and making costumes and props.  Community activities such as swimming, golf at Rudding park, cycling and visiting the gym all recommenced as the covid restrictions relaxed. Members also started their own Member designed and led newsletter, and established a Members Voice Group, feeding directly into the Board of Trustees and set up a suggestion box system and “What you said, What we did” display. Members were also pivotal in Woodland activities alongside the public such as felt working workshops and willow weaving in partnership with Skell valley, National Trust project. We have also focussed on skills development such as Basic food Hygiene and an IT safety course for Members. Members particularly enjoyed the catering and retail sessions that they are now able to talk part in. 

We have also celebrated in important historical events, members joined the Dean of the Cathedral and Lord lieutenant to plant a tree as part of the Queens Green Canopy and we held a poignant service on the death of the Queen, at the site of the earlier celebration in the year. 

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**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

## Facilities and Vehicles Improvements 

There was a paucity of quality warm, dry facilities at the Walled Garden further exacerbated by the need to socially distance and operate under a bubble system to ensure Member safety throughout the financial year. In 2021 our response was to design and obtain planning permission, and begin fundraising for a brand‐new purpose designed building, although finished in March 2022, the Woodland Lodge opened officially in May 2022 with a celebration enjoyed by many stakeholders. Works have continued during the financial year on developing sensory gardens at the rear of the building and accessible pathways. We are grateful to grant making foundations for enabling us to realise this vision. 

The Tearoom closed in 2020 due to Covid restrictions, and the building was re‐purposed as a classroom. In the short term we opened a takeaway kiosk in the garden, this has been a successful initiative outperforming budgeted expectations. Closing the Tea Room provided opportunity to review the catering model,  putting Members at the heart of the new design. When Members moved into the Woodland Lodge, the tearoom was fully renovated to provide a dedicated catering kitchen, complete with motorised stainless parry tables, and fully wheelchair accessibility so all Members regardless of ability can participate. The Garden kitchen refurbishment is only possible due to the generosity of the Kirby Foundation and the Freemasons Provincial grandmaster, and the Rank Foundation Profit for Good Grant a 3‐year grant covering salaries and education to fully design and embed the model. 

The Garden room portacabin has been fully refurbished, insulated and had replacement windows, heating, flooring, and lighting due to the generosity of the Screwfix Foundation and an incredibly talented team of volunteers. This provides additional capacity for us to support more people who can benefit from our services. 

## Member Garden retail and kiosk 

The Rank Foundation Golden Award has enabled us to pilot a Member retail model during the year, building on the strong foundations of the kitchen refurbishment we have been able to produce high quality produce for sale through the kiosk, alongside other retail items. 

For the first time a dedicated staff Member has supported Members in retail, in the shop and garden kiosk. 10 Members per week have benefitted from dedicated retail experience, learning news skill customer service, money management, stock management, all the time developing social skills, independence, money recognition and management and practicing social skills leading to improved confidence and self‐esteem and broader independent living skills. 

The Golden Award included installation of a Member friendly till system and a large marquee. The marquee along with the kiosk has allowed us to pilot an initiative of Member retail. It has been so successful that we developed plans and were awarded planning permission for a purpose‐built shop and café. This will provide Member retail opportunities year around, encouraging more visitors and social opportunities for Members and aid charity sustainability. We will build on the success of the Golden Award and provide a comprehensive Member led catering and retail model. 

Social distancing and changes to working models have necessitated a requirement to increase vehicles. Having being donated a minibus from the Jaytee foundation, that with permission was sold and with additional fundraising, the charity has been able to purchase an MPV to add to the fleet. This vehicle has meant that Members can access the heart of the community as part of their activities, for example parking and visiting the supermarket or swimming baths easily. 

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**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

We are forever mindful that every day we enjoy our beautiful environment at the Walled Garden, we are simply custodians of a historic site as the former Bishops’ Palace gardens. With our strong environmental ethos, we are mindful of caring for the environment in which our Members thrive. We have  undertaken an orchard replenishment plan and have replaced 15 of the ancient apple trees so that the Orchard will thrive for many years to come. 

## Information Technology, Website and Social Media 

We have delivered in line with our IT and digital strategy further IT improvements in year. We have reviewed and further improved our E‐Tapestry CRM system, which enables digitalised systems including fundraising, volunteer management and most importantly an electronic Member record. Our systems are now fully electronic, GDPR compliant, ensuring that a Member of staff has the most up to date access to a Member record including health and safeguarding, whichever site they are at, or even home working. This ensures contemporaneous record always keeping and access to the most up to date information improving Member safety. 

With support of the Rank Foundation through the Golden Award, we have been able to install a Member friendly till system, user friendly in colours, ensuring those with limited literacy and numeracy skills can fully participate. This incredibly valuable addition helps Members to recognise and manage money, as well as being pivotal in developing social skills as Members are supported to serve customers. 

We have also improved our information governance through the introduction of an electronic HR platform for staff. 

The use of IT has remained a strong focus in our service delivery, with tablets being used by Members in their homes earlier in the year to access our electronic home support programme, and with a short IT course for Members delivered. 

Following a comprehensive tender process, we have changed our IT provider, which has involved a major IT project of switching and roll out of Microsoft Teams across the organisation, further enhancing user experience and IT security. We have also further improved our Social Media presence, raising the profile of the Charity in the local community, and offering an additional communication tool to stakeholders. 

## Education and Training 

Staff education and training remains a priority, with a mandatory training and skills framework now mapped for all staff roles, and core competency assessments in key areas, such as infection control. We have also introduced appraisals for staff, building on previous objective setting which has helped to keep staff motivated, understand what is expected of everyone in their individual role and their personal responsibility in collective responsibility for delivering high quality services. 

Volunteer training is in place, with annual reviews with every volunteer identifying any training and development requirements. All staff and volunteers as appropriate are DBS checked. 

## Strengthening the Board of Trustees 

We have further strengthened the Board of Trustees, recruiting Kevan Gredinzski, an experienced carer who brings valuable experience and insight from a Members perspective. We have established a Member Voice group, Kevan represents the Board of Trustees and ensures clear communication exchange directly between Members and the Board of Trustees. 

We continue with annual reviews for Trustees, focusing on personal contributions and Charity Governance. The diverse skill base of our Trustees will help us withstand future uncertainty and support our continuous service improvement. We are actively recruiting for new Trustees to join our Board. 

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**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

## Partnership Working 

The CEO and Board recognise the importance of partnership working. The CEO has invested time with commissioning partners and is involved in several networking partnerships in addition to the partnership with Evolve college, whom we host their Horticultural College students and teachers 2 days per week. Partnership working supports innovation and improvements and opportunities to constantly develop, learn and improve whilst at the same time creating a diverse society on site. New partnerships include Ripon Museums Trust on the apple pressing project and National Trust through the Skell Valley project. 

## Strong Financial Management 

Debt recovery is effective, and tight control of expenditure continues with cost efficiencies realised in many areas, but we have been keen to ensure that this has never compromised the delivery of high‐quality services. Business contract negotiations have also given rise to reduced expenditure, and in year a tender for a new IT provider took place with efficiency and value for money part of scoring. 

Salaries are the Charities biggest expenditure, with the last year seeing additional costs to cover Covid related absence. Annual salary uplifts were awarded in January 2023 following significant consideration of the affordability and at the same time retaining a skilled and valued workforce. It is important that we invest in our staff and ensure that we retain our loyal and skilled workforce. The impact of the National Living wage rise, and the public sector strikes highlighting discontent during soaring inflation, were carefully considered by Trustees when awarding pay rises, underpinned by a desire to reward staff fairly. 

The main commissioner North Yorkshire County Council undertook a tender process for award of contracts. New fee rates were submitted and awarded in full for new contracts, unfortunately Member legacy contracts were not matched onto the new fee rates, which poses financial risk, as the cost of care increases. The Charity has therefore, worked even harder to drive efficiency, working to ensure that capacity and demand are closely matched. 

A key part of assuring financial resilience for Ripon Community Link has been reducing the reliance on statutory funding over the past years. This has been achieved by increasing income generated, for example at the Walled Garden as well as increasing voluntary income in the form of both community fundraising and grant income. 

We are incredibly grateful for all the support, time, skills, and financial assistance shown to the Charity by supporters, major donors and grant making foundations over the last year which have both supported core costs and specific campaigns. 

## Quality Assurance Framework 

We have baselined our practice against best practice frameworks and have delivered a comprehensive development plan overseen the Strategy/Assurance/People subgroup, this helps drive continuous service improvement. With the implementation of the new commissioning framework, the County Council are introduced an electronic Quality Assurance Framework knows as PAMMS in the new financial year. RCL has baselined performance against this and meets all the quality thresholds, however, we are not complacent and will strive to always deliver quality above the minimum standard. This subgroup also monitors the Risk Register, escalating to the Board of Trustees. 

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**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

## Future Activities 

The Trustees and Senior Leadership Team are remaining cautious and prudent given the uncertainty and economic impact of the cost‐of‐living crisis, against a backdrop of rising costs. Our priority remains reaching as many Members as possible who need our services, continuing to develop delivering high quality services and remain financially stable. 

In the next financial year, 

- We will deliver the new retail and café building, providing more opportunities to more Members and supporting charity financial resilience. Our Members will be able to be involved in the whole process if they choose, from working in the garden, growing plants for use in the kitchens making produce in the kitchen and finally retail. The skills development opportunities along this trajectory are immense. 

- We will develop a 5‐year retail strategy to guide our retail and income generating developments. 

- We will develop our branding. 

- We will formally centralise all services at the Walled Garden driving cost efficiencies and undertake a substantial archiving project, surrendering the lease at the bungalow. 

- We will continue to roll out our IT strategy, further developing ETapestry record system and further develop Member IT to ensure that they keep pace with the world around them safely. We will also develop our website so that it is the most up to date point of information. 

- We will continue to develop the Woodland and gardens, further enhancing the visitor experience so that our community continues to support us. 

- Our strong governance and financial management will always mean that we develop at a pace that is affordable. We will continue decision making on the grounds of affordability to ensure financial sustainability in both short and longer term. 

- We commit ourselves to closely monitoring financial information, making well thought through decisions based on information available at the time, and being pragmatic to change decisions in line with the changing local and national picture, procurement as well as the economic environment. 

- We commit ourselves to a future where our service is dynamic, innovative, and responsive to the needs of our Members. We will continue to be agile and adapt so that we can best support our Members and their families, at the same time balancing this with meeting the needs of our volunteer and staff workforce. 

- We will develop our new strategy. 

## **To be sustainable to develop and grow we will:** 

- Remain business focused whilst compassionate to our Members, always putting the Members at the heart of everything we do, operating by our Values of **Individuality, Excellence and Kindness** but ensuring our business focus will enable us to keep doing what we do best, long into the future. 

- Consider the needs of customers anticipating and thinking of longer‐term considerations and possible shifts in their buying patterns that may affect our income, and how we can overcome this to generate income. 

- Assess future needs for learning disabilities on a population basis, working closely with our commissioning partners to ensure that our existing and future services are designed to deliver and meet need and align to commissioning priorities and models determined during procurement. 

- Value, listen and engage our Members, Parents, Staff and Volunteers in all we do. 

- Strive to grow our income to reach more people through our services. 

- Strive to develop our communications and our influence with strategic partners as we operate under a new Unitary Council from 1 April 2023. 

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**Ripon Community Link Company Limited** 

**Year ended 31 March 2023** 

- Develop IT technology to support our service delivery. 

- Have a strong reputation and be trustworthy, using our resources carefully ensuring maximum impact and showing integrity to our donors, further developing our relationships with them. 

- Further develop and broaden the skillset of our Board of Trustees so that we can continue to be well led and well governed. 

- Recruit staff effectively, increase volunteer numbers, identify new corporate partnerships. 

- Work collaboratively with existing partners, commissioners, and other similar charities to ensure we complement other services and can embrace broader opportunities. 

Given the challenges ahead, we continue to need to be prudent, responsive, and willing to respond quickly in the short term, whilst never losing sight of the need to invest in the future, and simultaneously developing and strengthening all income streams. 

The Pandemic and the cost‐of‐living crisis both have challenged our service and financial models and our referrals are increasing, never has a charity like ours been more needed. With this in mind, we strive to deliver the highest possible quality of service, efficiently and effectively, continue to be aware of opportunities, collaborate and build long term resilience for the Charity. 

Victoria Ashley, Chief Executive 

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Ripon Community Link Company Limited
Year ended 31 March 2023
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**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

## **Trustees and Directors’ Report** 

The Board of Trustees, who are also the Directors, of Ripon Community Link Company Limited presents its report and financial statements for the year ended 31 March 2023. These comply with the Statement of Recommended Practice ‐ Accounting and Reporting by Charities: SORP applicable to Charities preparing their accounts accordance with special provisions of the Small Companies Regime. 

## Objectives and Activities 

The Charity’s stated objectives within the Memorandum of Articles are as follows: 

The relief of adults and young people with a learning difficulty resident in the Ripon area. 

The provision in the interests of social welfare of facilities for the social education, recreation and leisure time occupation of adults and young people with a learning difficulty, with the object of developing and improving their conditions of life. 

To promote any other charitable purpose for the benefit of adults and young people with a learning difficulty. 

## Principal Activities 

The Charity fulfils its purpose through its principal activities of providing Day Care to support individuals with learning disabilities. The Charity at the end of the financial year had 53 members on register, with a total of 2570 sessions of care delivered to Members and 11 horticulture students. Between April 2022 and March 2023, we had 7 new referrals, and many Members increased how many sessions they attend the service. 

Trustees regularly monitor our capacity and demand and any waiting lists in each area. This information is essential to ensure we are delivering value for money and are meeting charitable aims. The achievements and future for the Charity are included in the Chief Executive Report in detail. 

## Public Benefit 

The Charities Act 2011 placed a requirement on the Charity Commission to produce a guide to charities on the newly created public benefit requirement. Trustees are required by the act to have regard to the guidance in their decision‐making. The Trustees have considered the purpose, aims and objectives of the Charity and its current and planned activity against the Charity Commission’s general guidance on public benefit. The Trustees are satisfied that the Charity’s purpose, aims, objectives and activities are fully consistent with the charitable purposes as defined in the Charities Act 2011, where the charitable objective is to provide welfare, education, and leisure opportunities for adults with learning difficulties. 

## Structure, governance, and management 

Ripon Community Link is a Charitable Company Limited by guarantee. Good Governance is key to the future success of the Charity and is essential in times of adversity and challenge, and to develop and sustain the Charity for the future. The Charity has further enhanced its leadership and governing body during the year and is confident it has a strong and highly skilled Chair, Vice Chair, Chief Executive, Leadership Team, and Trustees who work extremely well together. There is a wide range of capabilities on the Trustee Board and leadership team which we will continue to add to in line with our skills matrix. 

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## **Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

Nationally, there has been significant and justified public concern regarding safeguarding in some charities, which naturally can damage trust in the wider charitable sector. To ensure our own best practice we regularly review Safeguarding Policies and Mandatory Safeguard Training for Staff, Volunteers, including Trustees is in place, and raised awareness on both sites regarding Safeguard Practice and reporting. The Social Care Manager is the Safeguarding lead. All safeguarding incidents are reported to the Board in summary reports. An escalation process is in place for external reporting, including to commissioners and the Charity Commission. In practice, we are confident that we have appropriate policies, procedures, training, shared understanding of the importance across the organisation and concerns are handled sensitively and appropriately withing best practice guidance. Safeguarding is discussed with staff at contact meetings. There is an open culture for raising concerns, with both staff and volunteers, who are also trained, are encouraged to do so. 

## Day to Day management 

Trustees delegate day to day management responsibility to the Chief Executive, who in turn delegates some leadership functions to the Senior Leadership Team, which is comprised of the Chief Executive, Social Care Manager, Head of Member Services, and in the last year the PA / IT manager has also joined the team, bringing with her a wealth of experience with her entire career being in a learning disability setting, with service coordinators forming a general management level and restructure in the organisations has led to a catering lead role, and garden retail lead role. 

The team takes collective responsibility for delivery of high‐quality services, the Social Care Manager has worked hard with the team to ensure consistency of approach to assessment, goal setting, risk assessments and review of Member progress, to ensure our services are outcome‐focussed and that we provide high quality services for all Members.  Health and Safety is a top priority with the CEO and Head of member services, and Trustee Chair of the Health and Safety subcommittee IOSH Level 3 trained. 

## People 

The Trustees wish to record their thanks to all the Staff and Volunteers of the Charity, who are essential to the provision of high‐quality services for our Members. Volunteers are critical to our success at the Charity. 

Staff have shown great resilience, flexibility, and loyalty throughout the pandemic and recovery phase. Our people are our greatest asset, working together to deliver a service that is needed and appreciated by our Members and their families, and this has never been more needed than during the past 12 months. We employ 22 people across the Charity. 

We welcome applications for employment from all prospective employees regardless of disabilities and are committed to developing practices that at the minimum meet legislative requirements and safe and fair recruitment. 

The Board of Trustees introduced a Pay scale for parity and fairness of pay in January 2022, considering the Cost‐of‐Living crisis Trustees have awarded pay rises in line with inflation for many roles to both retain and reward staff. 

Clear, concise, communications from the CEO to the Volunteer and Staff Team as well as regular parent/carer letters, started in the pandemic are now firmly embedded as regular practice. This has ensured truthful, accurate communication easing concerns, aiding wellbeing. 

There is an annually reviewed Scheme of Delegation in place defining Board responsibilities and those of the CEO. CEO appraisal and objective setting is undertaken annually with regular reviews of objectives by the Chair and Vice Chair. The CEO and Chair regularly meet, the CEO also introduced objectives for staff clearly linked to organisational priorities. 

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**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

## Volunteers 

Volunteers are enormously important to our organization and are an instrumental part of our team. They give generously of their time and energy and bring new skills and perspective, fun and friendship. Volunteers help our Members to grow in confidence, they support our profile within the community, they help with our fundraising efforts and work to maintain our beautiful Walled Garden. 

The charity has a core base of 35 volunteers, including trustees, this number has remained stable over the year, with three new volunteers being recruited, and two volunteers moving to the staff team. 

During the year our volunteers have kept the garden looking it’s best and supported an orchard replenishment program, they continued to develop and improve the woodland and worked closely with staff to support Members in their classroom‐based sessions. 

One of our volunteers supported a Member in the workshop enabling him to produce a rocking horse for his niece, this project gave him great satisfaction and improved his confidence. Another volunteer helped pilot an internet safety course for Members. A longstanding and very talented volunteer fully refurbished the garden room, creating a warm and inviting classroom space. A volunteer with musical talent worked with our Music Men, to build their repertoire and provided musical entertainment at our events. Other volunteers support our outreach stalls, make items for sale in our shop, make wreaths for sale at Christmas and bake to support events. This is just an example of the many ways our volunteers support the charity and improve the environment and service we can offer to our Members. 

The staff and CEO continue to work hard to develop and strengthen the charities relationships with Corporate Volunteers. We now have strong partnerships with Rudding Park, Wolseley, Menwith Hill, Briggs Engineering, Sedbergh School and Lightwater Quarries to name but a few. These corporate volunteers, complete large‐ scale projects on site, which we would not be able to undertake without them and they vastly improve our site. These relationships are mutually supportive; our Corporate Volunteers tell us how much they enjoy spending time with us, as our staff ensure they have meaningful projects to complete, giving them a real sense of achievement and our Members look after them with drinks and homemade refreshments. 

The Charity also continue our commitment to encouraging young people to make a difference to their communities through the power of volunteering. We regularly offer placements to Duke of Edinburgh students and students fulfilling their placement hours. 

The charity never underestimates the value of our volunteers, we are grateful to each, and every one of them and are committed to constantly improving the volunteer experience. Volunteers are invited to complete an anonymous survey every year, they have an annual review with the volunteer lead, and they can add any suggestions they have into our suggestions box which is reviewed regularly by the SLT. Volunteers are also invited to an annual thank you party, where the CEO, Trustees and Members can express their gratitude in person. We have employed several of our volunteers supporting their career development. 

## Trustees 

Trustees are elected, in line with Policy on recruitment for a three‐year term and it is expected that they would normally serve up to two‐three‐year terms with the possibility of a further term, when skills can’t easily be replaced. 

16 



**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

There is no specified number of Trustees, but our aim is to maintain a diverse range of skills and experience to provide the broadest level of support to the CEO and Senior Leadership Team. When vacancies arise or are anticipated we consider the skills mix and diversity of continuing Trustees and determine skills required. A skills audit has been completed and feeds into an open and competitive recruitment process. A parent/carer has joined the Board following completion of active fair recruitment. 

All Trustees give their time voluntarily and receive no benefits from the Charity, other than allowed expenses, which none currently claim. The Chair of Trustees carries out annual Trustee and governance reviews, including review of CEO performance and annual CEO appraisal. 

Every Trustee who joins the Board is made aware of their legal responsibilities. Improved recruitment processes are stringent, including interview, references, DBS checks and directors’ checks. All new Trustees must complete interested parties’ information and Director declarations. 

The Charity has a Finance subcommittee, Health and Safety Subcommittee and Strategy/Assurance/People subcommittee (Previously Quality assurance and Strategic Achievement). The subcommittees have bi‐ annually reviewed Terms of reference. 

The Charity produces a financial dashboard bi‐monthly to provide detailed focus on current financial position. This practice will be broadened with the introduction of dashboards and key performance indicators during the coming next financial year. 

All Trustees are expected to attend the Board meetings and to participate in at least one Trustee subcommittee. New Trustees are provided with a comprehensive induction. 

Trustees elect a Chair and Vice Chair from their numbers. The Term of office is 3 years with an option to stand for a further 3‐year Term. 

Trustees declare any interests that they may have outside of the Charity and a register is tabled at each Trustee, and subcommittee meeting. The Chair effectively encourages declaration, recognises, documents, and manages conflicts of interest. 

## Trustees’ Responsibilities 

Company law requires the Trustees of the Charitable Company to prepare financial statements that give a true and fair view of the state of affairs of the Charitable Company at the end of the financial year and of its surplus or deficit for the financial year. In preparing those financial statements, the Trustees are required to: 

- Select suitable accounting policies and then apply them consistently. 

- Make judgements and estimates that are reasonable and prudent. 

- State whether applicable accounting standards and statements of recommended practice have been followed, subject to any discrepancies disclosed and explained in the financial statements. 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charitable Company will continue in operation. 

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy the financial position of the Charitable Company, and which enables them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

17 



**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

In accordance with S418 of the companies act 2006, as the Charity’s directors, the Trustees certify that; 

_so far as we are aware, there is no relevant information of which the company’s independent examiners are unaware; and_ 

_as the directors of the company, we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant information and to establish that the Charitable Company’s independent examiners are aware of that information._ 

## Equality and Diversity 

The Trustees are committed to diversity and providing equal treatment to all potential and existing staff, volunteers, and beneficiaries regardless of gender, race, ethnic origin, disability, age, sexuality, religion, or belief. All forms of unlawful and unfair discrimination will not be tolerated. All employees are treated equally. Selection for promotion, training or another benefit is based on ability. The charity has actively supported those with a disability into work and provided relevant adjustments. 

## Employee Information and feedback 

Employees and volunteers have various options to have their views heard, through formal contact meetings for staff, and volunteer reviews, suggestion boxes, surveys, line management structure, Senior leadership Open Door policy, team meetings. In the past year we have introduced “What you said, what we did” where Members manage the process of collating suggestions from the various routes, recording and then escalating to the leadership team. Members maintain the display board so that they can actively see suggestions and outcomes and know that when they make suggestions they are listened to. 

Each department is annually involved in priority and budget setting in their area. The CEO produces a monthly Bulletin for staff and volunteers, and improved IT systems ensure organisation wide communications are cascaded efficiently and effectively. 

Each year we conduct staff, volunteer, Member (in easy read) and Parent surveys to tell us what we are getting right, and what we can improve on. This is valuable feedback to drive our continuous improvements. This year some of our feedback was as follows: 

## **Parent / Carers** 

‘’Just to comment full of admiration for the way covid was handled and continued care. ALSO appreciate care taken for placement choices. A big thank you to all staff and volunteers , THANK YOU’’ 

_100% of our Parents and Carers felt that the Charity was well run and that the support for our Members well being was ‘Excellent’._ 

## **Staff** 

‘’I am extremely happy working for the Charity. Not every day is perfect but that's life!’’ 

‘’It is so lovely to work for a charity that has such a bright future and a privilege that I am able to be a small part of it.’’ 

_100% of our staff stated they felt morale in the Charity was good and that they felt the Charity was well run._ 

18 



**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

## **Volunteers** 

‘’Having a few hours to be back in touch with Nature, fresh air, the feeling that I have been useful.’’ 

‘’The genuine appreciation of both the members and the staff. One of the best decisions I ever made joining RCL. I find it SO rewarding’’. 

‘’I really enjoy being part of a friendly caring team. I have also learned a lot of new skills and met lovely people. What's not to like?’’ 

_100% of our Volunteers stated that they could see themselves volunteering with us one year from now._ 

## Environmental Sustainability 

The charity has a strong environmental ethos, with an Environmental policy in place, Member sessions dedicated to environment, a weekly recycling group for our own waste management and collection by Members of recycling from local businesses and disposed of at the tip. We have a Member group known as the “Wildlife Champions” who champion our environmental policies across the organisation. 

## Financial review 

Ripon Community Link had total incoming resources of £680,379 and Expenditure of £637,545 in the financial year. The Charity was budgeting for a deficit budget at the beginning of the financial year, which has been regularly reforecast. Overall financial performance has been better than anticipated due to the additional grant funding received for fixed assets purchased in the year. There was a surplus in the year, which is largely due to positive grant fundraising, however, generated income in catering, retail and community fundraising were below budget. 

The Charity was prudent during the pandemic and has taken out a Government backed Bounceback loan in June 2020. This was to mitigate against anticipated financial losses in the early part of the pandemic and potential cash flow uncertainties. The Charity is aware of its obligations regarding loan repayments which are factored into 2022/2023 budget process with repayments being made in full. 

## Income 

The Charity’s principal funding sources are social care funding (main commissioning partner North Yorkshire County Council, also Leeds and York), voluntary income (fundraising activities including grants and donations) and income generated from learning skills activities, which includes the sale of produce at the Walled Garden and income generated through take‐aways. 


**----- Start of picture text -----**<br>
2022/23 2021/22<br>11% 9%<br>Social care Social care<br>25%<br>Voluntary 52% Voluntary<br>39%<br>64% Learning skills Learning skills<br>**----- End of picture text -----**<br>


19 



## **Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

In Horticulture the priority has continued to be to increase profitability. This has been made possible by improved greenhouse facilities over recent years enabling more to be grown on site rather than purchased and grown on from larger nurseries and a staff restructure. We have also diversified the ranges of plants sold and increased volunteer input for example, in wreath making increasing profitability. 

The garden shop gifts range has further extended with Members making more items to sell alongside some specific purchased in stock to complement Member made items, and woodwork items produced in the workshop have been very popular. 

Retail performance under budgeted expectations can be explained by budgeting based on the extremely positive covid years when gardening was a high priority for many people, and we have seen a decline of around 11 % whereas nationally garden centres have seen a decline or around 19%. The impact of the cost‐ of‐living increases can clearly be identified in customer purchasing and in community fundraising income. 

Christmas represents significant generated and fundraised income at the Walled Garden. Whilst Christmas Tree income was lower than budgeted, the overall Christmas Campaign performed well despite a more conservative approach with less Christmas Trees ordered and sold managing risk around cost‐of‐living impact on household disposable income. 

Retail income was £73,170 with a net income of £42,231 showing negative variance against budget of £12,180. 

Ripon Community Link operates on extremely tight margins and so small losses of fees can have a disproportionately negative impact. In a sector that is experiencing funding pressures, our main financial challenge is to ensure that we sustain income to enable us to deliver high quality services and develop and maintain buildings, facilities, and equipment. We are reducing financial risk by ensuring we do not have over reliance on statutory funding by focusing on generating retail income where possible, and fundraised income. We also aim to run at capacity for staff: member ratios. 

We have undertaken a tender exercise with our main commissioner, with new APL rates being agreed for new contracts which are reflective of the direct cost of care. Unfortunately, all legacy Member contracts will stay in place for block contract Members, meaning we are delivering care, at a cost less than the direct cost. Over time this will have a negative impact and mean that the charity is subsidising more care costs than previously. 

Member income is higher than budget by almost £5,406 due to increased sessions being delivered. 

Our ongoing principal day to day challenges are to ensure that costs are controlled and that our demand meets our capacity to deliver services as efficiently as possible. 

## Expenditure 

We continue to control expenditure effectively. Commercial contracts have been reviewed and re‐negotiated where possible. Payroll expenditure increased in year due to increased care staff costs because of working in bubbles in smaller Staff: Member ratios. All non‐frontline care staff vacancies have been frozen or we have delayed recruitment if possible to divert funds into frontline care. 

Expenditure on facility improvements has been carefully managed delivering projects largely on budget and fundraised rather than drawing on charitable reserves. We benefitted during from fixed term utility contracts ending in December 2022 with significant increases expected in 2023/24. 

20 



**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

## Funds 

The Charity holds funds of £650,072. Of this, £8,577 is restricted and the Trustees have designated £501,884 to fixed assets, pension costs and the new shop and café development scheduled in 2023/2024. The unrestricted free reserves for the Charity are £139,611 which are approximately 3 months running costs, which is under the 4‐month reserve policy. 

## Policies 

Ripon Community Link has a comprehensive library of policies and in addition, standard operating procedures are in key business areas steering commonality of approach to regular business tasks. 

## Reserves Policy 

The Trustees regularly review the reserves policy, examining the reliability of future income streams, the commitment to future expenditure and risks faced by the Charity and has determined that it needs funds that equate to 4 months running costs. Reserves will be used for the following reasons: 

- To fund shortfalls in income (whether statutory, voluntary or income generated) when it does not reach its expected levels. Fundraised income is subject to fluctuation as economic conditions change and current inflation is expected to negatively impact community fundraising as people will have less disposable income. 

- To fund unexpected expenditure, for example when unplanned events occur, such as increased expenditure for equipment and resources or could also pay for unexpected building development and maintenance costs and to provide a degree of flexibility for innovation. 

- To fund additional staff costs if long term cover is required for staff sickness, and if the impact of working differently. 

- To fund working capital. Our largest expenditure is the salaries and therefore the timing of cash outflow is relatively fixed whereas both fundraised and generated income fluctuate in terms of cash inflow over the year, in addition member numbers can change, causing further fluctuations. 

The Trustees are even more mindful of the need to ensure the Charity’s long‐term sustainability and maintaining reserves will improve our prospects of overcoming a short‐term fall in income having experienced this during the pandemic. 

The reserves would not normally be used for major developments, which instead would normally be funded through additional capital appeals. Level of reserves will be monitored regularly by the Finance Subcommittee and are reviewed annually by the main Board when the budgets are approved. This will ensure that appropriate steps are in place to build reserves up to the required levels. 

The current level of reserves also allows the Charity to continue to explore and develop its sources of income whilst monitoring and controlling costs. Retail is a key development area for income generation in the next financial year and will enable the charity to maintain reserves in line with policy and continue to meet the Charities strategic aims. 

## Banking and Investment Policy 

The Charity reviewed its banking facilities in the year. Trustees continue a cautious approach and have decided to maintain a low‐risk investment strategy, ensuring that the majority of monies are readily available in the current account and in addition to a notice account to gain higher interest rates on reserves. 

21 



## **Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

It is necessary to ensure that funds are always readily available for use to ensure that levels of care and support are not adversely affected in the event of any short‐term income reduction. This is also the reason that the Trustees choose not to risk funds in higher risk, but potentially higher return, investments. The Charity took the Government backed Bounceback loan to ensure that the uncertainties anticipated during the pandemic did not negatively impact cashflow. Repayments are fully factored into the new financial years budgeting process. 

## Pension Liability 

The Charitable Company contributes to a Defined Benefits Scheme at rates set by the Scheme Actuary and advised to the Charitable Company by the Scheme Administrator. The Scheme is a multi‐employer pension scheme, and it is not possible to identify the assets and liabilities of the scheme which are attributable to the Charitable Company. In accordance with FRS102 therefore, the Scheme is accounted for as a defined contribution scheme. 

The Charitable Company has agreed to a deficit funding arrangement resulting in additional charges that are intended to equalise the pension scheme deficit, in relation to past services, by 2025. A liability for this obligation has been recognised in long term liabilities. The amount recognised is the net present value of the remaining deficit contributions payable under the deficit funding arrangement. The present value is calculated using a discount rate equivalent to the interest rate obtainable to the Charitable Company. 

The Finance subcommittee monitor the pension deficit and consider early exit options and costs at regular intervals. 

## Pay Policy 

Attracting and retaining the best people is a key priority, which means offering a remuneration and reward package that is competitive, fair, and sustainable. Ripon Community Link has a combination of contracts. Pay awards are reviewed annually and pay awards have been made in year. 

## Fundraising Policy 

Ripon Community Link is committed to maintaining high standards of fundraising and retail activity. The Charity is registered with the Fundraising Regulator and holds a small lotteries license. The Charity is committed to the fundraising promise and fundraising best practice. Fundraising practice has been reviewed in line with revised Fundraising regulations. No fundraising complaints have been made during the financial year to the Charity. We encourage an open culture to report any concerns. We are particularly sensitive to the vulnerability of our Members when involving them in fundraising, there is usually one main sponsored event each year involving Members, the Summer Saunter. 

Ripon Community Link does not employ professional fundraisers or commercial participators, and therefore does not need to regulate their activities. We are part of the Local Lotto which has its own governance arrangements in relation to relevant fundraising and gambling regulations. 

Fundraising performance is reviewed at the finance subcommittee which receives reports at each meeting. In addition, management accounts are produced including fundraising performance against budget and a summary of discussions notified to the full Board. 

We are pleased that community fundraising, although below budget, has improved this year, and we have successfully held two mass participation events, in Spring Fair and Apple Day throughout the year. 

The Christmas Tree recycling scheme was successful in collecting over 150 trees, we relied on Rudding Park, Lightwater Quarries and Yorkshire Lavender to provide manpower and vehicles to collect the trees raising over £2,000 for the charity. 

22 



**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

The Chief executive continues to successfully apply for grants and trusts with funds being received for a number of projects. We would like to record our thanks to all the grants and trusts who have funded our work, and to all our donors and fundraisers. 

## Principal Risks and Uncertainties 

The Charity has a detailed Risk register regularly monitored by the Strategy, Assurance and People subcommittee and the Board of Trustees. These risks are ranked by likelihood and impact and produce a score with potential overall risk for the organisation and plans to mitigate any risk. 

The Pandemic posed significant risk and uncertainty from March 2020 long into this financial year. We successfully mitigated risks operating safely and remain financially stable, however, the war in Ukraine and cost of living crisis has an impact on the charity undoubtedly as our donors will have less disposable income. 

## The main risks are: 

|The main risks are:||
|---|---|
|Risk Area|Mitigation|
|Member,<br>Staff<br>and<br>Volunteer Safety Risk<br>Staff risk ‐ Overload|Immediate focus on keeping everyone safe. Successful deployment of<br>business continuity planning during covid‐ ready to scale up if necessary. Staff<br>and front‐line volunteer vaccination in places. Staff support signposting for<br>mental health and changing HR provider in new financial year to provide an<br>employee assistance programme including counselling. Building work<br>scheduled for new financial year‐ appropriate risk assessments, and health<br>and safety management will be deployed.<br>Staff have been under pressure from increased sickness due to testing and<br>covid cases. We have increased supernumerary headcount ensuring there are<br>sufficient staff to cover sickness and holiday and use of Bank staff.|
|Financial Risk ‐ due to<br>unplanned and unavoidable<br>substantial expenditure or<br>inadequate income from a<br>drop in statutory income<br>generation<br>from<br>social<br>enterprise,<br>fundraised<br>income,<br>reputational<br>damage, poor budgetary<br>control, or fraud.<br>Financial Risk‐ Impact of<br>Inflation<br>Financial<br>risk‐<br>Legacy<br>Contracts|Charity has worked hard to mitigate financial risk by adopting a three‐strand<br>financial strategy of avoiding over reliance on any single funding stream and<br>instead maximising statutory income, generated income, and fundraised<br>income.<br>The Charity carefully calculated the direct cost of care, all new contracts will<br>be on the new APL, private contracts will be on new APL from the start of the<br>new financial year. Legacy NYCC contracts remain on the old APL+Inflation.<br>We will continue to aim to move contracts over to the new APL, increase<br>Member numbers ensuring efficiency and to negotiate with commissioners<br>regarding changing legacy contract position.<br>Increased emphasis on grant and major donor fundraising, particularly capital<br>and core cost, and any cost‐of‐living grants available.<br>Inflation rates in the UK are higher than they have been for over 40 years. The<br>reality is that reserves may need to be used to support service delivery if<br>generated income cannot keep apace with rising inflation.<br>Further efficiencies will be made by surrendering the lease on St Wilfrids<br>Bungalow and decreasing cost base.|



23 



**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

|Information<br>Technology<br>Risk ‐ due to the system not<br>being fit for purpose and<br>outdated, a breach of data<br>protection and a failure to<br>back up procedures.<br>Information<br>Technology<br>Risk ‐ Impact of risk on a<br>digitally<br>marginalised<br>population.|Significant review of IT, full tender and appointment of new IT provider,<br>significantly improving all aspects of cyber security including introduction of<br>Barracuda screening on all email.<br>Full implementation of E‐Tapestry providing cloud‐based member,<br>fundraising and retail records, secure and GDPR compliant. BREATHE HR<br>platform is now fully operational and till systems have moved across to Kudos.<br>We are working with our IT providers on PCI compliance for card payments<br>which will be resolved in the new financial year.<br>The Charity has reviewed and improved their systems to encompass Cyber<br>Security risks.<br>The Charity has recognised Members use more IT and social media potentially<br>putting them at risk of content available. A short internet safety course was<br>piloted with a grant pending on broadening accessibility to this course.|
|---|---|
|Facilities Risk – Walled<br>Garden Wall|The wall at the Walled Garden is deteriorating, quotations for repairs were<br>over 100k 3 years ago, now expected to be in the region of 130‐140k. this will<br>require major fundraising campaign. In the meantime, walls are regularly<br>assessed and pose no imminent HS risk, and vegetation is constantly cleared<br>to avoid any unnecessary damage.|



## Risk management 

The Trustees of the Charity have governance responsibility for the Charity and its work. They are advised by the Chief Executive and other members of the senior leadership team who manage the operations of the services of any impending operational risks and Trustees identify corporate and strategic risk. There is an open and transparent culture of risk communication, sharing and mitigation. 

The Charity has baselined its practice against the Charity Commission Internal Financial Controls for Charities, reviewing its internal financial controls to conform fully to the guidelines issued by the Charity Commission, and the Charity Good Governance Guide. These controls help the Trustees meet their legal duties to safeguard the Charity’s assets, administer the Charity’s finances and assets in a way that identifies and manages risk and ensures the quality of financial reporting by keeping adequate accounting records and preparing timely and relevant financial information. Significant work has been undertaken in strengthening financial practice and controls including but not limited to: 

- Continued engagement of HPH accountants for fully integrated service including bookkeeping, Payroll, and management accounting to enable full segregation of duties, full oversight of all financial activity and improved quality and driving cost efficiencies, creation of financial dashboard. 

- Continuance and further development of Trustee Finance Sub‐committee, underpinned by Terms of Reference, membership includes 3 Trustees with the CEO and Accountant in attendance. 

- Improved Budgeting process. 

- Comprehensive Financial Policies and Procedures. 

- Specific Trustees Subcommittee convened to monitor the Facilities improvements, including expenditure. 

24 



## **Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

The Charity has a risk register which describes how each risk is managed and the processes and procedures that are in place to mitigate that risk. The risk register has been reviewed and developed alongside the development of the strategic plan and the entire organisational approach to risk management has been strengthened. Risk registers are ranked by likelihood and impact to produce a score which ranks the risk as red, amber, or green in terms of potential impact to the organisation. The overarching organisational risk register is monitored by the Strategy/Assurance/People subcommittee, with any red risks escalated to the main Board. 

Trustee led Health and Safety now complements operational activity led by the CEO and Head of Member services. Whilst a whole Board responsibility, Health and Safety lead responsibility has been allocated to the Trustee Health, Safety and Facilities Chair, who conducts regular Health and Safety Walkarounds with the CEO and Head of Member services, all three individuals have completed IOSH Managing safely. 

The response to the Covid‐19 Pandemic by the Trustees, CEO and Senior Leadership Team and staff and volunteer teams has been effective. The Business Continuity plans were tested and delivered, enhanced by Governance arrangements, increased frequency of Chair and CEO meetings and Board/Subcommittee meetings to keep our entire community safe. We are at the time of writing returning to normality, but are conscious that the risk is ever present, and we can scale up should we need to propionate to need. 

## Forthcoming year 

The Trustees and senior leadership team recognise that we continue in uncertain times, unprecedented inflation, war in Ukraine, the current economic climate and the possibility of future recession and pressures on statutory funding. However, we remain ambitious for the future of Ripon Community Link. We commit ourselves to a future where our services are dynamic, innovative, and responsive to need, and to ensure that our facilities and infrastructure enable us to do this. The details of the Charity’s future are included within the Chief Executives Report. 

Trustees, Officers, and Professional Advisors Board of Trustees 

Carolyn Sands (Chair) Joe Bradley (Vice Chair) Kathryn Harrison (resigned 15.12.2023) Andrew Marson Don Hanson Philip Ratcliff Hilary Thompson Dean John Dobson Kevan Gredzinski (appointed 15.12.2023) 

## Finance Sub Committee 

Andrew Marson (Chair) Joe Bradley Carolyn Sands Kathryn Harrison (resigned 15.12.2023) Victoria Ashley (In attendance) Sarah Wearing HPH (In attendance) Lindsay Roome (minute taker) 

25 



**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

## Strategy, Assurance, People Subcommittee 

Joe Bradley (Chair) Philip Ratcliff Hilary Thompson Victoria Ashley (In attendance) Lisa Fletcher (In attendance) 

## Health, Safety and Facilities Subcommittee 

Don Hanson (Chair) Philip Ratcliff Kevan Gredzinski (appointed 15.12.2023) Victoria Ashley (In attendance) David Foster (In attendance) 

Changes during the Year 

The Trustees wish to record their thanks to Kathryn Harrison for her service as Trustee. Kathryn remains in contact with the Charity and is happy to support as a volunteer. 

Senior Leadership Team. The Leadership Team are not Directors within the Companies Act. 

Chief Executive Victoria Ashley Social Care Manager Lisa Fletcher Head of Member Services David Foster PA to CEO, IT lead Lindsay Roome 

Registered Office 54 Bootham, York, YO30 7XZ Company Number 03062948 (England & Wales) Charity Number 1049030 (England & Wales) Principal Office Ripon Walled Garden, Palace Road, Ripon HG4 3H Accountants HPH, Conyngham Hall Business Centre, Bond End, Knaresborough, HG5 9AY Independent Examiner Waltons Business Adviser Limited, Martime House, Harbour Walk, The Marina, Hartlepool, TS24 0UX 

The Trustees would like to thank our CEO, Senior Leadership Team, Staff and Volunteers for their commitment and hard work for the Charity and our Members. 

Furthermore, the Charity has benefitted once again from incredible support from the Community, Major Donors, Grant making Foundations and our loyal customers supporting with time, money, gifts in kind and donations. We would like to thank all our people for their incredibly hard work and commitment to Ripon Community Link. 

The Trustee’s report was approved by the Trustees 12 September 2023 and is signed as authorised on its behalf by: 

Carolyn Sands, Chair of Trustees and Director, Ripon Community Link 

26 



**Ripon Community Link Company Limited** 

## **Year ended 31 March 2023** 

## **Independent Examiner’s Report** 

I report to the charity Trustees on my examination of the financial statements of the company for the year ended 31 March 2023. 

## RESPONSIBILITIES AND BASIS OF REPORT 

As the Trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the financial statements of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the company's financial statements carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## INDEPENDENT EXAMINER'S STATEMENT 

Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or 

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. 

This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report. 

Signed: Dated: 12 September 2023 

HEATHER O'DRISCOLL FCA, WALTONS BUSINESS ADVISERS LIMITED, Chartered Accountants 

27 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) **Statement of Financial Activities (Income and Expenditure Account)** 

|**Unrestricted**<br>**Note**<br>**funds**<br>**INCOME**<br>**£**<br>**Donations**<br>**_3_**<br>58,159<br>**Charitable activities**<br>Grants and Contracts<br>**_4_**<br>437,625<br>Learning Skills<br>**_4_**<br>73,170<br>**Other trading activities**<br>Fundraising<br>12,296<br>**Investments**<br>1,923<br>**Other income**<br>14<br>**TOTAL INCOME**<br>583,187<br>**EXPENDITURE**<br>**Raising funds**<br>1,160<br>**Charitable activities**<br>**_6.1_**<br>581,626<br>**TOTAL EXPENDITURE**<br>582,786<br>401<br>**Transfers between funds**<br>**_13 & 14_**<br>41,791<br>**Net movement in funds**<br>42,192<br>**Reconciliation of funds**<br>Total funds brought forward<br>**_13 & 14_**<br>599,303<br>**Total funds carried forward**<br>**_15_**<br>£ 641,495<br>**Net income before transfers**|**Restricted**<br>**funds**<br>**£**<br>97,192<br>‐<br>‐<br>‐<br>‐<br>‐<br>97,192<br>‐<br>54,759<br>54,759<br>42,433<br>(41,791)<br>642<br>7,935<br>£ 8,577|**Total**<br>**2023**<br>**£**<br>155,351<br>437,625<br>73,170<br>12,296<br>1,923<br>14<br>680,379<br>1,160<br>636,385<br>637,545<br>42,834<br>‐<br>42,834<br>607,238<br>£ 650,072|**Total**<br>**2022**<br>**£**<br>294,651<br>403,933<br>72,462<br>8,164<br>315<br>108|
|---|---|---|---|
||||779,633|
||||884<br>537,945|
||||538,829|
||||240,804<br>‐|
||||240,804<br>366,434|
||||£ 607,238|



All activities derive from continuing operations. 

The notes on pages 31 to 44 form part of the accounts. 

28 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) **Balance Sheet** 

## **Company registration number: 03062948** 

|**Note**<br>**FIXED ASSETS**<br>Tangible assets<br>**_8_**<br>**CURRENT ASSETS**<br>Stock<br>Debtors<br>**_9_**<br>Cash at Bank and in hand<br>**_18_**<br>**LIABILITIES**<br>Creditors: amounts falling due<br>within one year<br>**_10_**<br>NET CURRENT ASSETS<br>TOTAL ASSETS LESS CURRENT LIABILITIES<br>Creditors: amounts falling due<br>after more than one year<br>**_11_**<br>Provisions for liabilities<br>**_12_**<br>**TOTAL NET ASSETS**<br>**THE FUNDS OF THE CHARITY:**<br>Restricted Funds<br>**_13_**<br>Unrestricted Funds<br>‐ Designated Funds<br>**_14_**<br>‐ Undesignated Funds<br>**_14_**<br>**TOTAL FUNDS**<br>**_15_**|**£**<br>**£**<br>466,591<br>5,849<br>50,774<br>218,696<br>275,319<br>65,328<br>209,991<br>676,582<br>(22,417)<br>(4,093)<br>£ 650,072<br>8,577<br>501,884<br>139,611<br>£ 650,072<br>**2023**|**£**<br>**£**<br>425,721<br>3,502<br>28,154<br>298,035<br>329,691<br>110,414<br>219,277<br>644,998<br>(31,340)<br>(6,420)<br>£ 607,238<br>7,935<br>450,517<br>148,786<br>£ 607,238<br>**2022**|**£**<br>**£**<br>425,721<br>3,502<br>28,154<br>298,035<br>329,691<br>110,414<br>219,277<br>644,998<br>(31,340)<br>(6,420)<br>£ 607,238<br>7,935<br>450,517<br>148,786<br>£ 607,238<br>**2022**|
|---|---|---|---|
||275,319<br>65,328|329,691<br>110,414||
|||||
||||644,998<br>(31,340)<br>(6,420)|
||||£ 607,238|
||||7,935<br>450,517<br>148,786|
||||£ 607,238|



For the financial year ended 31 March 2023, the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The Members have not required the Charity to obtain an audit of its accounts for the year in question in accordance with section 476. The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

The financial statements have been prepared in accordance with the special provisions of Part VII of the Companies Act 2006 relating to small companies. 

The notes on pages 31 to 44 form part of the accounts. 

These financial statements were approved by the trustees on 12 September 2023 and signed on its behalf by: 

A. Marson ‐ Director 

29 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2022** 

(A company limited by guarantee) **Statement of Cash Flows** 

|**Note**<br>**Net cash provided by operating**<br>**activities**<br>**_17_**<br>**Cash flows from investing activities**<br>Purchase of property, plant and equipment<br>**Net cash provided by investing activities**<br>**Cash flows from financing activities**<br>Loan repayments<br>Pension deficit payments<br>**Change in cash and cash equivalents in**<br>**the year**<br>Cash and cash equivalents at beginning of<br>the year<br>**Cash and cash equivalents at end of the**<br>**year**<br>**_18,19_**|**£**<br>**£**<br>43,193<br>(109,315)<br>(109,315)<br>(10,878)<br>(2,339)<br>(13,217)<br>(79,339)<br>298,035<br>£ 218,696<br>**2023**|**£**<br>**£**<br>310,185<br>(289,994)<br>(289,994)<br>(8,370)<br>(6,226)<br>(14,596)<br>5,595<br>292,440<br>£ 298,035<br>**2022**|**£**<br>**£**<br>310,185<br>(289,994)<br>(289,994)<br>(8,370)<br>(6,226)<br>(14,596)<br>5,595<br>292,440<br>£ 298,035<br>**2022**|
|---|---|---|---|
|||||
||||5,595<br>292,440|
||||£ 298,035|



The notes on pages 31 to 44 form part of the accounts. 

30 



**Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) **Notes to the Accounts** 

## **1 GENERAL INFORMATION** 

The Charitable Company is a private company limited by guarantee, which is incorporated and registered in England and Wales (no.03062948). 

The address of its registered office is 54 Bootham, YORK, YO30 7XZ. 

## **2 ACCOUNTING POLICIES** 

## 2.1 **Basis of preparation of accounts** 

The financial statements have been prepared in accordance with 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) ‐ (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

Ripon Community Link Company Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

## 2.2 **Going Concern policy** 

The Charitable Company has successfully fundraised to develop their site at the Walled Garden to expand the services they can offer and increase its accessibility of all services. The focus is now on obtaining funding for the retail site developments in order to ensure they can offer further opportunities for members and increase the Charitable Company's abilitiy to generate its own money. 

The Directors have considered the cash requirements beyond 12 months from date of approval of the accounts and have a reasonable expectation that the Charitable Company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe that the going concern basis of accounting is appropriate in preparing the annual financial statements. 

## 2.3 **Fund accounting** 

The Trustees have a defined policy for identification of different types of income: 

- a) Designated funds are unrestricted funds but are specifically earmarked by the Trustees for a particular purpose. 

- b) Restricted funds are only to be used for the specific purpose laid down by the donor. Expenditure which meets this criteria is charged to the fund. 

- c) Unrestricted funds are the residue of incoming resources receivable or generated from the objects of the charitable company without further specified purposes and are available as general funds. 

## 2.4 **Income** 

All income is recognised in the statement of financial activities when the conditions for receipt have been met and there is reasonable assurance of receipt. Except for the following: 

## _Grants receivable_ 

Grants for immediate expenditure are accounted for when they become receivable. Grants received for specific purposes are treated as restricted funds. Grants which are received for a future accounting period are deferred and recognised in those periods. 

31 



**Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) **Notes to the Accounts** 

## **2 ACCOUNTING POLICIES (continued)** 

## 2.4 **Income (continued)** 

Capital Grants for specific fixed assets are included in restricted income when received. Once the asset is purchased these monies are transferred to unrestricted funds unless there is a restriction on the disposal of the asset. If so, the net book value of the asset is shown as a restricted fund. 

## 2.5 **Donations in kind** 

Donations in kind are valued at their market value at the transaction date. Any donations that cannot be reliable measured are not included. 

## 2.6 **Expenditure** 

Expenditure is included in the Statement of Financial Activities on an accruals basis. Costs are allocated on the following basis: Raising funds ‐ actual cost basis. Charitable activities ‐ actual cost basis except for those included in support costs. Support costs ‐ allocated to charitable activities on an equal basis. 

## 2.7 **Tangible fixed assets and depreciation** 

Fixed assets for Charitable Company use are capitalised at cost, for items above £1,000. Donated assets are valued at market value on donation. They are stated in the accounts at cost/original value less depreciation. 

Depreciation is calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: 

Site Development 4% straight line basis Motor Vehicles 10% straight line basis Plant & Equipment 15% straight line basis Computers 25% straight line basis 

Land value is not depreciated. 

## 2.8 **Stock** 

Stock is valued at the lower of cost or net realisable value. 

## 2.9 **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. 

## 2.10 **Cash at bank and in hand** 

Cash at bank and cash in hand includes cash and any short‐term deposit accounts with a maturity of three months or less from the date of opening. 

32 



**Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) **Notes to the Accounts** 

## **2 ACCOUNTING POLICIES (continued)** 

## 2.11 **Creditors** 

Creditors are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. 

## 2.12 **Pension costs and provisions** 

The Charitable Company operates a defined contribution pension scheme for current employees. Contributions are charged in the Statement of Financial Activities as they become payable in accordance with the rules of the scheme. 

The Charitable Company also contributes deficit funding contributions to a Defined Benefits Scheme at rates set by the Scheme Actuary and advised to the Charitable Company by the Scheme Administrator. The Scheme is a multi‐employer pension scheme and relates to former employees. It is not possible to identify the assets and liabilities of the scheme which are attributable to the Charitable Company. In accordance with FRS 102 therefore, the Scheme is accounted for as a defined contribution scheme. 

All contributions are charged to the Statement of Financial Activities as they become payable. 

The Charitable Company has agreed to a deficit funding arrangement resulting in additional charges that are intended to equalise the pension scheme deficit, in relation to past services, by 2025. A liability for this obligation has been recognised in long term liabilities. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in the note 12. The unwinding of the discount rate is recognised as a finance cost. 

## 2.13 **Financial Instruments** 

The Charitable Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 

## 2.14 **Government Grants** 

Grant income is recognised when the conditions for receipt have been met and there is reasonable assurance that the grant will be received. It is then recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate, except where the grant is compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs in which case it is recognised as income in the period in which it becomes receivable. 

33 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) 

## **Notes to the Accounts** 

## **3 DONATIONS** 

|Donations<br>Gift aid<br>Grants|**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>13,191<br>2,093<br>42,875<br>£ 58,159|**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>23,197<br>‐<br>73,995<br>£ 97,192|**Total**<br>**Funds**<br>**2023**<br>**£**<br>36,388<br>2,093<br>116,870<br>£ 155,351|**Total**<br>**Funds**<br>**2022**<br>**£**<br>193,887<br>3,056<br>97,708|
|---|---|---|---|---|
|||||£ 294,651|



Included in Grants is Government grants of £6,950 (2022 ‐ £nil). 

Restricted income in 2022 from donations was £83,050,  gift aid was £5,142 and grants was £175,329 (In total £263,521 was restricted). 

## **4 INCOME FROM CHARITABLE ACTIVITIES** 

|**Unrestricted**<br>**Restricted**<br>**Funds**<br>**Funds**<br>**2023**<br>**2023**<br>**£**<br>**£**<br>**Grants and Contracts**<br>NYCC Service Contracts<br>337,154<br>‐<br>Other Local Authorities<br>19,490<br>‐<br>Private Contracts<br>80,981<br>‐<br>£ 437,625<br>£ ‐<br>Restricted income from charitable activities in 2022 was £nil.<br>**Learning skills ‐ with beneficiaries**<br>Walled Garden Sales<br>55,721<br>‐<br>Catering Sales<br>17,449<br>‐<br>£ 73,170<br>£ ‐|**Total**<br>**Funds**<br>**2023**<br>**£**<br>337,154<br>19,490<br>80,981<br>£ 437,625<br>55,721<br>17,449<br>£ 73,170|**Total**<br>**Funds**<br>**2022**<br>**£**<br>318,705<br>38,075<br>47,153|
|---|---|---|
|||£ 403,933|
|||63,038<br>9,424|
|||£ 72,462|



Restricted income from learning skills in 2022 was £nil. 

34 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) **Notes to the Accounts** 

|**5**<br>**TOTAL STAFF COSTS**<br>Wages and Salaries<br>Social Security Costs<br>Other Pension Costs (Employer)<br>Pension Deficit Remeasurements<br>Other Employee Expenses|**2023**<br>**£**<br>407,108<br>26,464<br>11,280<br>(109)<br>9,424<br>£ 454,167|**2022**<br>**£**<br>361,723<br>22,217<br>9,964<br>(12,097)<br>7,171|
|---|---|---|
|||£ 388,978|



The key management personnel of the Charitable Company comprise the Trustees and the Senior Leadership Team. The total employee benefits of the key management personnel (including employer NIC and pension costs), with only senior leadership team members being paid, were £173,700 (2022 ‐ £163,593). Only one employee earns between £60,000 to £69,999 (2022 ‐ 1). 

## **Number of employees** 

The average number of full‐time equivalent employees during the year was 16 (2022 ‐ 14). 

The head count of employees on the payroll as at March 2023 was 23 (2022 ‐ 21). 

The Charitable Company benefits greatly from the contribution of volunteers. Volunteers bring their skills and expertise to the organisation. Some volunteers work particularly with members and this enables additional support for individuals and groups which helps members get even more from the activities we do. It can also mean a group’s activity can be more flexible and individually‐tailored. Some volunteers bring very specific skill input such as woodland management or marketing expertise. Operational delivery is not the responsibility of volunteers. 

35 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) 

## **Notes to the Accounts** 

## **6 ANALYSIS OF TOTAL EXPENDITURE** 

|**6.1**<br>**Charitable activities**<br>Staff Costs<br>Education and Leisure<br>Motor Expenses<br>Operational Costs<br>Walled Garden Purchases<br>Tea Room Purchases<br>Licencing<br>Marketing and Website<br>Property Costs<br>Depreciation<br>Irrecoverable VAT<br>Support Costs|**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>421,421<br>3,370<br>3,559<br>24,749<br>22,015<br>7,763<br>1,161<br>458<br>34,854<br>28,220<br>8,998<br>25,058<br>£ 581,626|**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>32,746<br>‐<br>2,420<br>3,771<br>‐<br>‐<br>‐<br>850<br>14,956<br>‐<br>16<br>‐<br>£ 54,759|**Total**<br>**Funds**<br>**2023**<br>**£**<br>454,167<br>3,370<br>5,979<br>28,520<br>22,015<br>7,763<br>1,161<br>1,308<br>49,810<br>28,220<br>9,014<br>25,058<br>£ 636,385|**Total**<br>**Funds**<br>**2022**<br>**£**<br>388,978<br>4,378<br>3,943<br>25,896<br>29,827<br>4,391<br>‐<br>191<br>30,821<br>17,041<br>10,671<br>21,808|
|---|---|---|---|---|
|||||£ 537,945|



Restricted expenditure in 2022 totalled £60,415 of which £nil was in support costs. 

## **6.2 Support costs** 

|Independent Examiner's Fee<br>Accountancy Fees<br>Legal and Professional Fees|1,050<br>22,828<br>1,180<br>£ 25,058|‐<br>‐<br>‐<br>£ ‐|1,050<br>22,828<br>1,180<br>£ 25,058|1,050<br>18,532<br>2,226|
|---|---|---|---|---|
|||||£ 21,808|



36 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

## (A company limited by guarantee) **Notes to the Accounts** 

## **7 RELATED PARTIES** 

No Trustees received remuneration or expenses during the year (2022 ‐ £nil). 

There were no other related party transactions in the reporting period which require disclosure (2022 ‐ nil). 

## **8 TANGIBLE FIXED ASSETS** 

|**Land**<br>**£**<br>**Cost**<br>At 1 April<br>65,601<br>Additions<br>‐<br>Disposals<br>‐<br>At 31 March<br>65,601<br>**Depreciation**<br>At 1 April<br>‐<br>Charge for year<br>‐<br>Disposal in year<br>‐<br>At 31 March<br>‐<br>**Net Book Amounts At**<br>31 March 2023<br>£ 65,601<br>31 March 2022<br>£ 65,601<br>**DEBTORS**<br>Fees Receivable<br>Prepayments<br>Accrued Income<br>Other Debtors|**Land**<br>**£**<br>65,601<br>‐<br>‐|**Site**<br>**Development**<br>**£**<br>302,340<br>20,245<br>‐|**Motor**<br>**Vehicles**<br>**£**<br>53,006<br>23,530<br>(10,890)|**Plant &**<br>**Equipment**<br>**£**<br>129,873<br>22,374<br>‐|**Computers**<br>**£**<br>17,771<br>2,941<br>‐|**Total**<br>**£**<br>568,591<br>69,090<br>(10,890)|
|---|---|---|---|---|---|---|
||65,601|322,585|65,646|152,247|20,712|626,791|
||‐<br>‐<br>‐|3,935<br>10,913<br>‐|38,094<br>3,700<br>(10,890)|96,376<br>8,828<br>‐|4,465<br>4,779<br>‐|142,870<br>28,220<br>(10,890)|
||‐|14,848|30,904|105,204|9,244|160,200|
|||£ 307,737|£ 34,742|£ 47,043|£ 11,468|£ 466,591|
||£ 65,601|£ 298,405|£ 14,912|£ 33,497|£ 13,306|£ 425,721|
||||||**2023**<br>**£**<br>14,195<br>7,704<br>24,748<br>4,127|**2022**<br>**£**<br>14,200<br>3,421<br>8,015<br>2,518|
||||||£ 50,774|£ 28,154|



## **9 DEBTORS** 

37 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) 

## **Notes to the Accounts** 

|||**2023**|**2022**|**2022**|
|---|---|---|---|---|
|||**£**||**£**|
|**10**|**LIABILITIES: Amounts falling due within one year**||||
||Bank Loan|10,083||11,160|
||Trade Creditors|8,292||20,919|
||Fees in advance|26,992||24,112|
||Social Security and Other Taxes|8,365||9,872|
||Accruals|7,593||43,085|
||Other creditors|4,003||1,266|
|||£ 65,328|£|110,414|
|**11**|**LIABILITIES: Amounts falling due after more than year**||||
||Bank Loan|22,417||31,340|
|||£ 22,417|£ 31,340||
||The loan is a bounce back loan where no interest is payable in the first 12|months and 2.5% thereafter.|||
||The remaining loan is now repayable over 3 years and 3 months.||||
|**12**|**PROVISIONS**||||
||Pension provision at the beginning of the year|6,420||24,601|
||Remeasurements|(109)||(12,097)|
||Deficit contribution paid|(2,339)||(6,226)|
||Unwinding of the discount factor (interest expense)|121||142|
||Pension provision at the end of the year|£ 4,093||£ 6,420|
||**Income and expenditure impact**||||
||Interest expense|121||142|
||Remeasurements ‐ impact of any changes in assumptions|(109)||(148)|
||Remeasurements ‐ amendments to the contribution schedule|‐||(11,949)|
|||12||(11,955)|



The discount rate applied to the provision is 5.52% (2022 ‐ 2.35%, 2021 ‐ 0.66%). Further details are contain in Note 16. 

38 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) 

## **Notes to the Accounts** 

|**13 RESTRICTED FUNDS**<br>**Restricted Funds**<br>RWG 25<br>Minibus Fund<br>Workshop<br>Kick Start<br>Retail ‐ Refurbishment<br>Retail ‐ Development<br>Build Fund<br>Member retail<br>Garden Room<br>Sensory Garden<br>Defibrillator<br>Grants and donations under £1k|**Balance**<br>**Transfer**<br>**Balance**<br>**at 1 Apr**<br>**Capital**<br>**at 31 Mar**<br>**2022**<br>**Income**<br>**Expenditure**<br>**Spend**<br>**Transfers**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>‐<br>2,197<br>‐<br>‐<br>‐<br>2,197<br>3,632<br>20,500<br>(2,420)<br>(21,712)<br>‐<br>‐<br>11,717<br>‐<br>(11,717)<br>‐<br>‐<br>‐<br>‐<br>3,255<br>(3,255)<br>‐<br>‐<br>‐<br>2,676<br>15,201<br>(5,613)<br>(12,264)<br>‐<br>‐<br>2,989<br>5,000<br>(4,656)<br>‐<br>‐<br>3,333<br>(13,079)<br>13,079<br>‐<br>‐<br>‐<br>‐<br>‐<br>20,000<br>(16,398)<br>(3,602)<br>‐<br>‐<br>‐<br>5,000<br>(3,352)<br>(1,648)<br>‐<br>‐<br>‐<br>10,195<br>(6,083)<br>(1,065)<br>‐<br>3,047<br>‐<br>1,000<br>‐<br>(1,000)<br>‐<br>‐<br>‐<br>1,765<br>(1,265)<br>(500)<br>‐<br>‐|
|---|---|
||£ 7,935<br>£ 97,192<br>£ (54,759)<br>£ (41,791)<br>£ ‐<br>£ 8,577|



RWG25: Money received for the redevelopment of the Walled Garden site. 

Minibus Fund:  Funding for a new minibus and the on‐going running costs. 

Workshop: Monies received from Oliver Ford, National Lottery and Ellis Bates for developing and running the workshop. 

KickStart: Allocate to salaries ‐ funding for creating new jobs for 16 to 24 year olds on Universal Credits. 

Retail Refurbishment: For the renovation of the catering facilites  Income received from the Freemasons and Marshall Viggars in 2022 and Kirby Foundation in 2023. 

Retail Development: Income received from the Rank Foundation for the development of the catering facilities. 

Build Fund: Funding received from various donors for the new build project. £13k is money pledged from the National Lottery, remaining to be paid on provision on a completion certificate. 

Member retail: Income received from the Rank Foundation for the development of the retail facilities. 

Garden Room: Funding received for the refurbishment of the garden room. 

Sensory Garden: Funding received from Two Ridings, Ripon City Council, NYCC Locality Fund and The Shears Foundation for the development of the sensory garden. 

Defibrillator: Monies received from Harrogate Borough Council for a Defibrillator. 

Grants and donations under £1k: various restricted monies received under £1k for small one off projects in the year. 

39 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) 

## **Notes to the Accounts** 

## **13 RESTRICTED FUNDS continued** 

|**Restricted Funds**<br>RWG 25<br>Minibus Fund<br>Workshop<br>Kick Start<br>Retail ‐ Refurbishment<br>Retail ‐ Development<br>Build Fund<br>Build Fund ‐ F&F<br>New ‐ Green House<br>Mein Trust<br>NYCC ‐ Infection control<br>NYCC ‐ Councillor Grant<br>Science Week<br>Grants and donations under £1k|**Balance**<br>**Transfer**<br>**Balance**<br>**at 1 Apr**<br>**Capital**<br>**at 31 Mar**<br>**2021**<br>**Income**<br>**Expenditure**<br>**Spend**<br>**Transfers**<br>**2022**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>1,972<br>1,856<br>‐<br>(3,828)<br>‐<br>‐<br>6,557<br>‐<br>(2,925)<br>‐<br>‐<br>3,632<br>‐<br>20,918<br>(9,298)<br>‐<br>97<br>11,717<br>‐<br>11,197<br>(11,197)<br>‐<br>‐<br>‐<br>‐<br>2,725<br>(49)<br>‐<br>‐<br>2,676<br>‐<br>10,043<br>(7,040)<br>(14)<br>‐<br>2,989<br>1,000<br>159,921<br>‐<br>(174,000)<br>‐<br>(13,079)<br>‐<br>14,081<br>(91)<br>(8,649)<br>(5,341)<br>‐<br>‐<br>5,000<br>(418)<br>(4,926)<br>344<br>‐<br>‐<br>9,426<br>‐<br>(9,426)<br>‐<br>‐<br>‐<br>25,504<br>(25,504)<br>‐<br>‐<br>‐<br>‐<br>2,000<br>(2,000)<br>‐<br>‐<br>‐<br>‐<br>1,000<br>(1,000)<br>‐<br>‐<br>‐<br>173<br>1,140<br>(893)<br>(500)<br>80<br>‐|
|---|---|
||£ 9,702<br>£ 264,811<br>£ (60,415) £ (201,343)<br>£ (4,820)<br>£ 7,935|



## **Funds ‐ Ceased in 2022** 

Build Fund ‐ Fixtures and Fittings: Funding received from various donors for equipment and supplies for the new build project. 

New ‐ Greenhouse: Funding £3,500 from Lord Barnby Foundation, £500 from Douglas Arter Foundation for purchase or greenhouse and further £1,000 from Lord Barnby Foundation for Cold Frames and Finishing. 

Mein Trust: Sewerage and Toilets project (received after costs are incurred). 

NYCC ‐ Infection Control: Grant for expenditure on infection control. 

NYCC ‐ Councillor Grant: Grant for Gazebo in Walled Garden. 

Science Week: Grant for science projects. 

40 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) 

## **Notes to the Accounts** 

## **14 UNRESTRICTED FUNDS** 

|**Unrestricted Funds**<br>**_Designated_**<br>Fixed Assets<br>New build<br>Pension charges<br>Member retail ‐ build<br>**_Undesignated_**<br>Free reserves<br>Total Unrestricted Funds<br>**Unrestricted Funds**<br>**_Designated_**<br>Fixed Assets<br>New build<br>Pension charges<br>Member retail ‐ build<br>**_Undesignated_**<br>Free reserves<br>Total Unrestricted Funds|**Balance at**<br>**1 April 2022**<br>**£**<br>425,721<br>10,000<br>4,796<br>10,000<br>450,517<br>148,786<br>£ 599,303<br>**Balance at**<br>**1 April 2022**<br>**£**<br>152,768<br>30,000<br>‐<br>‐<br>182,768<br>173,964<br>£ 356,732|**Income**<br>**£**<br>‐<br>‐<br>‐<br>‐<br>‐<br>583,187<br>£ 583,187<br>**Income**<br>**£**<br>‐<br>‐<br>‐<br>‐<br>‐<br>514,822<br>£ 514,822|**Expenditure**<br>**£**<br>(28,220)<br>‐<br>(2,616)<br>‐<br>(30,836)<br>(551,950)<br>£ (582,786)<br>**Expenditure**<br>**£**<br>(17,041)<br>‐<br>‐<br>‐<br>(17,041)<br>(461,373)<br>£ (478,414)|**Transfers**<br>**£**<br>69,090<br>(10,000)<br>‐<br>23,113<br>82,203<br>(40,412)<br>£ 41,791<br>**Transfers**<br>**£**<br>289,994<br>(20,000)<br>4,796<br>10,000<br>284,790<br>(78,627)<br>£ 206,163|**Balance at**<br>**£**<br>466,591<br>‐<br>2,180<br>33,113<br>**31 March 2023**|
|---|---|---|---|---|---|
||||||501,884<br>139,611|
||||||£ 641,495|
||||||**Balance at**<br>**£**<br>425,721<br>10,000<br>4,796<br>10,000<br>**31 March 2022**|
||||||450,517<br>148,786|
||||||£ 599,303|



## **Designated Funds** 

The Fixed Asset Fund: This is the net book value of the assets required to be held for the on‐going work of the Charitable Company and therefore do not form part of distributable reserves. Monies transferred into the fund during the year are to cover the purchase of fixed assets. 

New build: This money had been set asside by the Trustees for the shortfall in funding for the new build project which has now been spent. A further £10,000 has been allocated for remaining works and landscaping for new property. 

Pension charges: This money has been set aside to cover the new pension administration fees for the defined benefit scheme at £218 per month over the next 22 months. 

Member retail ‐ build: This money has been set asside by the trustees for the new retail build project which now has planning permission and will be built in the first quarter of 2023. 

41 



**Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) 

## **Notes to the Accounts** 

## **15 ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

|Tangible Fixed Assets<br>Current Assets<br>Current Liabilities<br>Long term liabilities<br>Provisions<br>At 31 March 2023<br>Tangible Fixed Assets<br>Current Assets<br>Current Liabilities<br>Long term liabilities<br>Provisions<br>At 31 March 2022|**Undesignated**<br>**Designated**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>‐<br>466,591<br>231,449<br>35,293<br>(65,328)<br>‐<br>(22,417)<br>‐<br>(4,093)<br>‐<br>£ 139,611<br>£ 501,884<br>**Undesignated**<br>**Designated**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>‐<br>425,721<br>296,960<br>24,796<br>(110,414)<br>‐<br>(31,340)<br>‐<br>(6,420)<br>‐<br>£ 148,786<br>£ 450,517<br>**Unrestricted**<br>**Unrestricted**|**Restricted**<br>**Funds**<br>**£**<br>‐<br>8,577<br>‐<br>‐<br>‐<br>£ 8,577<br>**Restricted**<br>**Funds**<br>**£**<br>‐<br>7,935<br>‐<br>‐<br>‐<br>£ 7,935|**Total**<br>**Funds**<br>**£**<br>466,591<br>275,319<br>(65,328)<br>(22,417)<br>(4,093)|
|---|---|---|---|
||||£ 650,072|
||||**Total**<br>**Funds**<br>**£**<br>425,721<br>329,691<br>(110,414)<br>(31,340)<br>(6,420)|
||||£ 607,238|



## **16 PENSION** 

## **Current pension plan** 

Ripon Community Link Company Limited participates in The Pensions Trust’s Growth Plan (the Plan). The Plan is funded and is not contracted‐out of the State scheme. The Plan is a defined contribution scheme. 

Ripon Community Link Company Limited paid contributions at the rate of either 8% or in line with the auto enrolment thresholds during the accounting period. Members paid contributions at the rate of either 8% or inline with the auto enrolment thresholds during the accounting period. 

42 



**Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) **Notes to the Accounts** 

## **16 PENSION (continued)** 

## **Historic pension plan** 

The company participates in the scheme, a multi‐employer scheme which provides benefits to some 638 non‐ associated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme. 

The scheme is classified as a 'last‐man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme. 

A full actuarial valuation for the scheme was carried out at 30 September 2020. This valuation showed assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme. 

Ripon Community Link Company Limited from 1 April 2021 are required to pay £6,226 per annum. The Charitable Company are committed to make these annual contributions to 31 January 2025. 

Ripon Community Link Company Limited has been notified by The Pensions Trust of the estimate employer debt on withdrawal from the Plan based on the financial position of the Plan as at 30 September 2021 was £52,733. 

The following schedule details the deficit contributions agreed between the Charitable Company and the scheme at each year end period: 

Deficit contributions schedule 

|||2023|2022|2021|
|---|---|---|---|---|
|Year|ending|£|£|£|
|Year|1|2,339|2,339|6,226|
|Year|2|1,949|2,339|6,412|
|Year|3|‐|1,949|6,605|
|Year|4|‐|‐|5,669|
|Year|5|‐|‐|‐|
|Year|6|‐|‐|‐|



The present values of the provision is £4,093 (2022 ‐ £6,420) and detailed in note 12. 

43 



## **Ripon Community Link Company Limited For the Year Ended 31 March 2023** 

(A company limited by guarantee) 

## **Notes to the Accounts** 

## **17 RECONCILIATION OF CASH FLOWS FROM OPERATING ACTIVITIES** 

|**Net income for the reporting period**<br>_Adjustments for:_<br>Finance charge on pension deficit<br>Remeasurement of pension deficit<br>Depreciation charges<br>Loan interest<br>(Increase)/decrease in stock<br>(Increase)/decrease in trade and other debtors<br>(Decrease)/Increase in trade and other creditors<br>**Net cash provided by operating activities**<br>**18**<br>Cash in hand<br>**Total cash and cash equivalents**<br>**19**<br>**ANALYSIS OF CHANGES IN NET DEBT**<br>Cash<br>Loans falling due within one year<br>Loans falling due after more than one year<br>**ANALYSIS OF CASH AND CASH EQUIVALENTS**|**At**<br>**01/04/2022**<br>**_£_**<br>298,035<br>(11,160)<br>(31,340)<br>£ 255,535|**2023**<br>**£**<br>42,834<br>121<br>(109)<br>28,220<br>878<br>(2,347)<br>(22,620)<br>(3,784)<br>£ 43,193<br>218,696<br>£ 218,696<br>**Cash‐flows**<br>**_£_**<br>(79,339)<br>1,077<br>8,923<br>£ (69,339)|**2022**<br>**£**<br>240,804<br>142<br>(12,097)<br>17,041<br>870<br>436<br>22,967<br>40,022|
|---|---|---|---|
||||£ 310,185|
||||298,035|
||||£ 298,035|
||||**At**<br>**31/03/2023**<br>**_£_**<br>218,696<br>(10,083)<br>(22,417)|
||||£ 186,196|



44