Charity Reglstratlon No. 1050808
Company Reglstratlon No. 03124430 (England and Wales
SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
CARERS
TRUST
Sefton Carers
Centre

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M Kundi- Chair
Mrs P W Coventry
MrA M Bridson
Mr D Amccullough
Ms S Rimmer
Ms J C Mcmillan
Mr Paul Howard
(Appointed 15 June 2023)
(Appointed 15 June 20231
(Appointed 31 May 2024)
Senlor management leam
Chief Executive
Mrs V Keeley
Head of Finance
Mrs K Spurling
Head of Performance and HR
Mr P Blundell
Head of Service Development & Quality Mrs C Johnston
Direct Payments Lead
Mrs K Thomas
Carers Services and Safeguarding Lead Ms R Darvill
Young Carers Lead
MrA Deacon
Personal Health Budgel Lead
Mrs H Vernon
Secretary
Mrs V Keeley
Charlty number
1050808
Company number
03124430
Prlnclpal address
27-37 South Road
Waterloo
Liverpool
L22 SPE
Reglsterod offlce
27-37 South Road
Waterloo
Liverpool
L22 SPE
Auditor
Mitchell Charlesworth (Audit) Limited
Suite 5.1
Tempest
12 Tithebarn Street
Liverpool
L2 2DT
Bankers
Santander UK PLC
Bridle Road
Bootle
Merseyside
L30 4GB

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Sollcltors
Brabners LLP
Horton House
Exchange Flags
Liverpool
L2 3YL
Insurers
Q UndeNriting
Rossington's Business Park
Wesl Carr Road
Retfird
Nottinghamshire
DN22 7SQ

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
CONTENTS
Page
Chairman's statement
Trustees, report
Statement of trustees, responsibilities
10
Independent auditor's report
11-14
Statement of financial activities
15-18
8alance sheet
17
Statement of cash flows
18
Notes to the financial statements
19-37

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
Introduction
The last 12 months have been challenging to maintain our services in a changing and unpredictable world of
financia5 hardship. Sefton Carers Centre has faced these challenges ensuring we continue to support unpaid carers
across Sefton. We have supported developments and partnerships in health programmes. to increase the voice of
carers in areas such as h05Pital discharge. whilst highlighting new obligations under the Heallh and Care Act 2022.
Our seniices have increased to cover a wider range of carers needs and we have promoted innovations in
technology, to support carers in their caring role, such as falls motion detectors.
The financial impact on carers is increasing with the cost of living rises and we have developed a new project to
meet this need as well as changing how we deliver financial support to carers who have been assessed as needing
additional help. As we enter our 30th year of Servi￿ to carers in Sefton, we plan to increase the acknowledgement
of carers and the vital role they have in our community.
Our key servlce actlvltles
Hospltal Dlscharge Support- Following the publication of the Health and Care Act 2022, carers could now have
voice in the person they care for discharge planning. This was a massive step forward to supporting the whole
family approach in a health model. To support this development Sefton Carers Centre obtained external funding to
create direct support for carers, who cared for someone who is due to be discharged from hospital, which considers
the impacts to the carer. The project was developed to work in partnership with the NHS and with voluntary sector
groups who support cared for. The project has been highlighted as best practice in the largest UK Health
conference, NHS ConfedExpo 2023.
PayoutNow - Sefton Carers Centre is commissioned to provide carers wth assessments of their needs as part of
our contract with Sefton Council. An element of the assessment may lead to a financial contribution via the council
to provide support to the carer as identified in their support plan. To make this payment, sensitive information was
required, which could be problematic under data protection and cause delay in payments being made. Sefton
Carers Centre have reduced this via an agreement wth the Post Office to allocale QR codes to enable carers to
collect payments from any convenient Post Office, via a letter or email, to enable faster and more convenient
payments.
Personal Health Budgets {PHBs) - This service provides tailored support for families vtho have been assessed as
qualifying for Continuing Health Care (CHC) funding. The service enables families to have flexibility in their health
plans lo employ and purchase care to rneet their needs and lifestyles. The service provides wrap around support
from payroll to training and also includes independent advocacy from the start of the enquiry via Sefton Advocacy.
The service has now expanded into Liverpool and is developing new ways of providing information and advice and
is due to launch a new website in 2024.
All Age Sefton Carers Strategy - This is a vital document for carers and to inform on service developments in a
wide range of areas including housing and education as well as health and social care. The slrategy will run for a
number of years and for the first lime will be all ages. Sefton Carers Centre have been championing the
development of this document and the need for an action plan to ensure accountability. Following consultation, the
final, first, all age carers strategy for Sefton will be launched in 2024 and run until 2027.
Carers Christmas Party We have always hosted a carers Christmas party which is a key date in our annual
calendar but following the pandemic it has taken some time lo build confidence for its full return. This year demand
for the party was larger than ever with over 1 $0 carers attending at the Ferndale in Waterloo.
Carers Charter - We have been working with Merseyside and Cheshire ICB to enable the development of a new
document called the Carers Charter. Sefton Carers Centre has supported the creation of the charter to enable
health professionals in our ICB understand the importance of carers and how they are to be supported. The Charter
htl s.'Ilwww.cheshireandmerse
side.nhs.uklmediale
3fiumOlcm-carers-charter-version-1. df is a key document to
highlight whal carers can expect from health services

## **SEFTON CARERS CENTRE COMPANY LIMITED BY GUARANTEE CHAIRMAN'S STATEMENT (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

**Volunteers** – I would also like to highlight our 54 volunteers who provide key services such as counselling, listening ear, coffee morning and support services. Without their keen dedication we would not be able to provide the services we do and this was highlighted at our annual volunteer “thank you” event via The High Sheriff of Merseyside, Dr Ruth Hussey, who kindly presented certificate of thanks to all our volunteers who have made over 2000 hours of contributions. 

Service development and delivery of quality services are of key importance to Sefton Carers Centre to ensure carers receive the highest standard of service provision.  ISO 9001 quality mark, which is an internationally recognised Quality Management System standard has been held by Sefton Carers Centre since 2019.  The organisations review and reassessment of this mark took place in March 2023 and we were pleased to achieve a Grade 1 pass and recertification of ISO 9001. 

Myself and my fellow trustees remain very proud of the dedication and achievements of our staff and volunteers and thank them for their continued dedication in supporting unpaid carers in Sefton. I would also like to thank our funders for their support. 

.............................. 

## **Mo Kundi Chairman** 

17/10/2024 Date: ......................... 

- 2 - 



SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report and financial statements for the year ended 31 March 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts
and comply with the charity's memorandum and articles of associalion, the Companies Act 2006 and 'Accounting
and Reporting by Charitie5. Statement of Recommended Practice applicable to charities preparing Iheir accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)° (as
amended for accounting periods commencing from 1 January 2019).
The work ol the Cenlre In focus
Governance
Good governance is fundamental to the success of any chaTity and as a governing board we recognise our
collective responsibility to ensure that the Centre is governed effectively and responsibly. In order to maintain
high standards of governance the Board regularly assesses its own perfonnance against the 7 principles of the
Charity Commission's 'Good Governance, Code:
1. Organisational purpose
2. Leadership
3. Integrity
4. Decision making & risk control
5. Board effectiveness
6. Diversity
7. Openness & accountability
Because of its Strength in each of these key areas the Centre achieved the ISO 9001 quality management
standard in April 2019 and reviewed 2024.
A well governed and well managed organisation which knows what it is trying to achieve is more likely to attain its
objectives than one which isn't. therefore below we make a strong and clear statement of our vision. mission and
value5.
Our vlslon
A worfd in which the role and contribution of unpaid carers is recognised and valued and where carers have
access lo support and services of the quality that Ihey need to live their own lives
Our mlsslon
As sel out in our Memorandum ofAssociation'.
The charity is eslablished for the relief of pe￿On8 who are ill, disabled. or elderty, and their Ca￿rS by any
charitable means, to include bul not ￿$tricted to the provisK)n of informalion and support within the Melropolitan
BorDugh of Sefton or elsewhere 8S the tnjstees shall determine.
In pursuing these objectives the trustees have had regard to the Charity Commission's guidance on public
benefit.
In order to achieve our obj'ectives we have striven throughout the year to ensure ihat Sefton's carers..
. Are recognised, not isolated and don't have lo carry the burden of caring alone
Have access to information, advice and guidance so that they can make good decisions about the
support they need
Receive the setvices and support they need in order to stay well
. Are respected and valued by professionals and the wider communty
. Are supported to retain their employment or lo find a job if they want one
Have a life of their own beyond caring.

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Our values
Our values are very important to us, they have guided our decision making over the past 29 years and they will
continue to do 80 in the years to come. Therefore. as an organisation we will continue to..
Listen to Carers.
Respect the dignity of Carers and their families.
Work in partnership.
Use our resources efficiently and effectively.
Be a dynamic learning organisation.
Be open, honest and transparent.
Value diversily and equal opportunities.
Our work has a three-fold focus, that of..
1. Strateglc Partner
2. Welfare Servlce Provlder
3. Advocate for Carers
As a Strateglc Partner. Ilve have sought opportunities to influence local strategic planning and to shape the
development of the services upon which Carers and Ihose they care for depend. Regular dialogue has been
maintained throughout the year with the Senior Leadership Team of Sefton Council's Adult Social Care
Department, Children's Services and in the new development of the ICB for Merseyside and Cheshire, Sefton
Place,
As a Servlce Provlder - Adult Carers VR are commissioned by Seflon Council, ICB for Merseyslde and
Cheshire, Sefton Place to deliver the following services to adult carers (18+1 resident within the Borough of
Sefton:
Carer's Assessments and Reviews, Personal Support Plans and Reviews, Advice, Information, Guidance,
Resplte seNices, Welfare benefits advice. Advocacy 5UPPOrt, Ski118 for care, Emotional support, Life-long
learning and training opportunities. Direct Payments support, Activity based support groups {virtual), Drop-in
facilities, Independent living advice, Personal Health Budgets support Counselling, Family Carer support, Parent
Carer support, Leisure and social activities, Living Well Sefton. a quarterly newsletter. Carers Emergency Card,
Befriending, Listening Ear. We are also commissioned by Sefton Council to deliver a camprehensive support
service to young carers aged 5 - 17 years and transition support for young carers and young adult carers aged
18 to 25 All our services are delivered by a mix of specialist staff teams and trained volunteers.
As an Advocate for Carers We continually urge Sefton Council and our local ICB to increase their investment in
services which support Carers, We do this because we believe that carers can be part of Ihe solution to
budgetary problems. Carers are unlike any other vulnerable group, Ihey put in more into the local health and
social care economy, (their unpaid care), than they take out. They are in effect, subsidising that economy by their
unpaid efforts. Carers Voice has been very active during the year speaking up for carer5 across Sefton.
Our strateglc priorltle$
Identify and support the most vulnerable Carers
Reduce the Centre's financial dependency upon Sefton Council and our local IC8 by raising income from other
sources.
Continuously improve the Cenlre's management and service performance
Increase the influence that carers have over the seTvices that affect Iheir lives
Develop collaborative partnerships with health & social care organisations which will benefit carers.

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Rlsk assessment
As recommended by the Charity Commission the Centre's Senior Management team conducts an annual
assessment of the risks which the Centre must manage if it is to remain an efficient and effective organisation,
Risks are identified and assessed under the following headings.,
Governance
Financial
Operational
External
Regulatory and compliance
The trustees have assessed the major risks to vthich the charity is exposed and are satisfied that systems are in
place to mitigate exposure to the major risks. The conclusions of our current risk assessment are available upon
request.
Financlal revlew
For 2023124 financial year, Ihere is a nel surplus final position that in the main was generated from interest
income, with the Centre benefitting from the prevailing high interest rates throughout the year. There were also
some surpluses on premises budgets, following the renegotiation of the electricity contract and a refund on
buslness rates So, along with some slaff vacancy savings, these budget areas enabled a favourable financial
position at the end of 2023124.
During 2023124 the budget continued to be supported by the utilisalion of a restricted reseNe, in agreement with
the relevant funder, that had enabled a modest salary increase in November 2022, in an attempt to retain staff,
following a surge of staff leaving to seek improved pay. However, there were no funds available for a further pay
award for staff in 2023124 financial year. There was no inflationary uplift in 2023124 from the Cenlr8's main
funder, The Council did however provide additional funding in 2023124, for posts to support the Direct
Payments team, given Ihe increased demand from the Childrens aspect of the service.
Funding from the Energy Savings Trust, Energy Redress Funding had been agreed for two years, enabling the
direct employment of two members of staff and Working in partnership with the Council's Affordable Warmth
Team,. the aim of this project being to reduce Ihe overall cost of living for unpaid carer8, providing long term
impact to utility cost increases. In addition, funding from the Burbo Bank Extension Community Fund had
enabled the employment of a part-time unpaid carer liaison support worker, during 2023124, lo assist the Centre
to support a dedicated unpaid careT5 hospital discharge project. In the final quarter of Ihe year some additional
NHS funds were received to resource the expansion of activity in the Personal Health Budget Support team, with
some cases from Liverpool now being received. Some other smaller grants were also secured in-year to support
Carer Training (Living Well Sefton), Digital Connectivity O/OLA- Liverpool City Region) and energy initiatives
(Asda).
Looking ahead to 2024125. the Centre's operation continues lo be reliant on funding mainly from Sefton Council.
The economic environment for the sector continues to remain challenging with pressures on both health and
social care budgets. locally and nationally. The Council had agreed to supporl the Centre's services for two years
from 1 April 2023 while a strategic review is undertaken. The Chief Executive continues to liaise with the Council
lo demonstrate the financial pressure of maintaining the current level of service provided by the Centre. While the
Council has provided an inflationary increase in. 2024125. for Ihe first time in many years, there is no funding
agreed yet beyond 2024125 for a Servi￿ which is a ststutory responsibility of Ihe Council. In order to plan and
operate a service successfully, adequate resources are required with funding agreed for the Cenlre over a longer
term.
There has been no notification of an inflalionary uplift, for 2024125. by the NHS, for core and family support
services. A new two-year contract is in place for Living Well services from April 2024. The Personal Health
budget support service contract has been extended to March 2026 with additional funding for the increased
Sefton caseload and for the newly acquired Liverpool caseload.
The Energy project comes to an end in February 2025 as does Triangle Trust funding for a Young Carers
Project. The Centre continues lo seek additional external funding, to integrate with existing services, to further
support Carers. So far this year, one-off funding has been received from the Voluntary Sector North West as part
of the Carer Support Programme for 8SSlStance with a review into Cheshire and Merseyside strategies. A lottery
award has also been received from Sports England to pay for sports coaching and equipmenl for carers. Living
Well Sefton has provided a one -off payment to support parent carer activities and Sefton CVS has awarded a
Heritage grant lo support carer adivities.

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The budget for 2024125 was considered by TTU5tees in February 2024 and subsequently revised in June
following the notification of the inflationary uplift from the Counul. The additional Council resources enabled
Truslees to agree a pay award for the financial year. The budget continues to be supported by the agreed use of
a restricted reserve, to fund the November 2022 pay award, until October 2024. There continues to be
inflationary pressures on the Centre's running costs and the Centre is also a Real Living Wage employer and the
uplift announcement in Aulumn 2024 will have a cost impact for some of the Centre's posts. The financial impact
on carers is increasing with the cost of living ri5e5 so demand for carer setvices is expected to remain high. It is
expected that while interest rates remain high there will again be some additional income, from this source, lo
assist with any in-year pressures. For 2024125 the Centre is confident of managing within the budget resources
available. However, some of the resources are one- off in 2024125 and with no knowledge of 2024125 funding
levels, from the Council, it is difficult to make any new longer term service commitments at this stage.
The budgel will continue to require careful monitoring to ensure early identification of any pressures to enable
timely decisions to be made where appropriate. Trustees have set aside reserves, as outlined below,
acknowledging polential financial Tisks but also recognising the need to develop services and lake advantage of
evolving business opportunities.
Reserves
Given the financial situation outlined above it is imperative that financial reserves provide some resllience lo
potential financial challenges going lorward. This year, following the final accounls process, the Trustee5 have
set aside funds of £234,000. £14,850 is required lo maintain the short-term reserve, representing 4 weeks of
operating costs. To maintain the long-term reserve, at 5fy/0 of staffing Gosts, an additional £7,450 is required. With
the continued cost of living crisis and pressure on funders. budgets, Ihen a sum of £49,000 has been set aside to
assist with the continued risk of staff retention. Given the rising costs in building works and equipment, £76,700
has been added to the existlng building an(1 equipment reserve, to assist with any unforeseen building
requirements. The Centre's lease, for tKcupalion of the second floor, currently ends in February 2025. ￿lIe
request has been made for an extension to the lease, while the current occupant finalises new accommodation,
£80,000 has been sel aside to assist with any gap in occupancy and hence rental income and legal and estate
agent fee costs. Finally, £6,000 has been pul into a marketing reserve, to enable updating of rnaffteling materials
to promote the Carers Trust brand.
Designated funds at the end of Ihe year totsl £1,280,868 including the fixed asset reserve of £555,053 (2023..
£1,070,880 with fixed assel reseNe £578.154)
Free resources available, following the review of reserves undertaken as outlined above, are £165.830 (2023=
£137,786)

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Organlsatlon Structure 2023 to 2024
)rn
,￿xI
11

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Performance Summary 2023 to 2024
¥li Flk 'lE 511
@@
ril

**SEFTON CARERS CENTRE COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

## **Structure, governance and management** 

The trustees, who are also the directors for the purpose of company law, and who served during the year were: 

Mr M Kundi - Chair Mrs P W Coventry Mr A M Bridson Ms S Bickerton (Retired 19 October 2023) Mr H G Greenwood (Retired 15 June 2023) Mr D A McCullough Ms S Rimmer (Appointed 15 June 2023) Ms J C McMillan (Appointed 15 June 2023) Mr Paul Howard (Appointed 31 May 2024) 

Sefton Carers Centre Senior Management Team pay increases are only awarded in line with pay increases approved by the Board of Trustees for all staff. 

## **Auditor** 

In accordance with the company's articles, a resolution proposing that Mitchell Charlesworth (Audit) Limited be reappointed as auditor of the company will be put at a General Meeting. 

## **Disclosure of information to auditor** 

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. 

## **Small company provisions** 

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. 

The trustees' report was approved by the Board of Trustees. 

## **Mr M Kundi - Chair** 

Trustee Dated: 17 October 2024 

- 9 - 



SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, who are also the directors of Sefton Carers Centre for the purpose of company law, are responsible
for preparing the Trustees, Report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United lQ'ngdorn Generany Accepted Accounting Practice).
Company Law requires the trustees to prepare financial siatements for each financial year which give a true and fair
view of the state of affairs of the charity and of the incoming resources and application of resources, including the
income and expenditure. of the charitable company for that year.
In preparing these financial statements, the Irustees are required to:
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudenL and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records thal disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevenlion and detection of fraud and other irregularities.
The trustees are responsible lor the maintenance and integrity of Ihe charity and financial information included on
the charity's website. Legislation in the United Kingdom governing the preparation and disseminalion of financial
statements may differ from legislation in other jurisdictions.
10-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF SEFTON CARERS CENTRE
Opinlon
We have audited the financial statements of Sefton Carers Cenlre (the 'charity') for the year ended 31 March 2024
which comprise the statement of financial activities, the balance sheet. the statement of cash flows and the notes to
the financial statements. induding a summary of significant accounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of I￿land
(United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure. for the year then
ended",
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice"
and
have been prepared in accordance with the requirements of the Companies Act 2006,
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UKI) and applicable
law. Our responsibilities under those standards are further described in the Auditors msponsibilities for Ihe audit of
Ihe fin8nci81 slatements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial ststements in the UK, including the FRC'S Elhical
Standard, and we have fulfilled our other ethical responsibilities in accordance ￿￿th Ihese requirements. We believe
that the audit evidence we have obtained is suificient and appropriate to provide a basis for our opinion.
Concluslons relating to golng concem
In auditing the financial statemenls, we have concluded thal the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relaling to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period ol at least twelve months from when the financial statements are authorised for issue.
Our responslbillties and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other Infomiatlon
The other information comprises the infarmation included in the annual report other than the financial statements
and our auditorfs report Ihereon. The trustees are responsible for the other information contained wthin the annual
report. Our opinion on the financial statements does not cover the olher information and, ex￿pt to the extent
othenNise explicitly stated in our report, we do not express any forni of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so. consider whether the other information is
materially inconsistent wth the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
mlsstatements, we are required lo determine whether this gives rise to a material misstatement in the financial
statements themselves. If. based on the work we have performed, we conclude that there is a material
misstatement of this other informats'on, we are required to report that fact.
We have nothing to report in this regard.
11

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SEFTON CARERS CENTRE
Opinlons on other matters prescribed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the trustees, report. which includes the directors, report prepared for the purposes of
company law, for the financial year for which the financial statements are prepared is consistent with the
financial statemenls., and
the directors, report included within the trustees, report has been prepared in accordance wilh applicable legal
requirements.
Matters on whlch we are requlred to report by exceptlon
In the light of Ihe knowledge and understanding of the charity and its environment obtained in the course of the
audit, we have not identified material misstatemen18 in the directors, report included wtthin the trustees, report.
We have nothing to report in respect of the following matters in relation to ￿lch the Companies Act 2006 requires
us to report to you if, in our opinion..
adequale accounting records have not been kept, or returns adequate for our audit have not been received
from branches nol visiled by us- or
the financial statements are not in agreement with the accounling records and returns., or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not re￿IVed all the information and explanations we require for our audit., or
the trustees were not entitled to prepare the financial statements in accordance with Ihe small companies
regime and take advanlage of the small companies, exemptions in preparing the trustees. report and from the
requirement to prepare a strategic report.
R8sponslbllltles of trustees
As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the
tharity for the purpose of Company law, are responsible for the preparation of the financial statements and for being
satisfied thal they give a true and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misslatement. whether due to fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concem, disclosing, as applicable. matters related to going concem and using the going
concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realislic altemative but to do so.
Audltor's responslbllltles for the audlt of the flnanclal statements
Our objectives are to obtain reasonable assurance about whelher the financial statements as a whole are free from
material rnisstalement, whelher due to fraud or error, and lo issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee thal an audit conducted in accordance
with ISAS (UK) will always delecl a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
12-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SEFTON CARERS CENTRE
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, oullined above, to detect material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities. including fraud, is detailed below.
The extent to which the audlt was consldered capable of detecting Irregularlt5es, includlng fraud
Our approach lo Identifying and assessing the risks of material misstatement in respecl of irregularities,
including fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured Ihat the engagement team collectively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.
we idenlified the laws and regulations applicable to the charity through discussions with trustees and other
management.,
we focused on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operations of the charity, including the Companies 2006, taxation legislation
and data protecticn, anti-bribery, employment and health and safety legislation.,
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting legal correspondence., and
identified laws and regulations were communicated within the audit team regularly and the team remained
alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining
an understanding of how fraud might occur. by..
making enquiries of management as to where they considered ihere was susceptibility to fraud. their
knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulalicns.
To address the risk of fraud through management bias and override of controls, we:
performed analylical piocedures to identify any unusual or unexpecled relationships.,
lested jOLfrnal entries to idents'fy unusual transactions.,
assessed whether judgements and assumptions made in determining the accounting eslimales Y￿re
indicative of potential bias; and
investisated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with lav￿ and regulations, we designed procedures
which included, but were not limited to-
agreeing financial statement disclosures to underlying supporting documentation.,
reading the minutes of meetings of those charged wilh governance, and
enquiring of management as to actual and potential litigakn'on and claims.
There are inherent limitations in our audit procedures described above. The more removeé that laws and
regulations are from financial transactions, the less likely it is that we would become aware of non compliance.
Auditing slandards also limit the audit procedures required to identify non-compliance with laws and regulations
to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if
any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they
may involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. htlps'.11
www.frc.org.uklauditorsresponsibilities. This description fomis part of our auditorfs report.
13-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SEFTON CARERS CENTRE
Use of our report
This report is made solely to the charita￿e cornpany's members, as a body. in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might stste to the charitable company's
members those matters we are required to state to them in an auditorfs report and for no other purpose. To the
fullest exient permitted by law, we do not accept or assume responsibility to anyone other Ihan the charilable
company and the charltable company's members a5 a body, for our audit work. for this report, or for the opinions we
have formed.
Loulse Cas8y ACA (Senlor Statutory Audltor)
for and on behalf of Mltchell Charlesworth {Audlt) Llmlted
0611112024
Chartered Accountants
Statutory Audltof
Suite 5.1
Tempest
12 Tithebarn Street
Liverpool
L2 2DT
14-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current flnanclal year
Unrestricted Restrlcted
funds
funds
2024
2024
Total
Total
2024
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
3,147
653,797
62,028
3,147
1,602,504
62,028
4,197
1,272,989
19,529
948,707
Total Income
718,972
948,707
1,667,879
1,296,715
Ex
endlture
Raising funds
1,195
1,195
1,129
Charitsble activities
527,102
964,392
1,491,494 1,334.847
Total expendlture
528,297
964,392
1,492,689 1,335.976
Net Incomlnglloutgolng) resoU￿e5 before transfers
190,675
{15,685)
174,990
(39,261)
Gross transfers between funds
14
47,357
(47,357)
Net Incomel{expendlture) for the yearl
Net movement In funds
238,032
(63,042)
174,990
(39,261)
Fund balances at 1 April 2023
1,208,666
155,430
1,364,098
1,403,357
Fund balances at 31 March 2024
1,446.698
92.388
1,539.086
1,364,096
The statement of financial activities includes all gains and losses recognised in the year.
All income and expendilure derive from continuing activilies.
The Statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
15-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prlor flnanclal year
Unrestrlcted Reslrlct8d
fund8
funds
2023
2023
Total
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
4,197
537,010
19.529
4.197
1,272.989
19.529
735,979
Total Income
560,736
735,979
1,296,715
ndl
Raising funds
ure
1,129
1,129
Charitable activities
565,512
769,335
1,334,847
Total expendlture
566,641
769,335
1,335,976
Net Incomlngl{outgolng) ra8ources before transfers
{5,905)
(33,356)
{39,261)
Gross transfers between funds
14
14,398
(14,398)
Net Incomellexpendlture) for the yearl
Net movement in funds
8,493
(47,754)
(39,261)
Fund balances at 1 April 2022
1,200,173
203,184
1.403,357
Fund balances at 31 March 2023
1,208,666
155,430
1,364,096
16-

## **SEFTON CARERS CENTRE COMPANY LIMITED BY GUARANTEE BALANCE SHEET** 

## _**AS AT 31 MARCH 2024**_ 

||||**2024**||**2023**||
|---|---|---|---|---|---|---|
||**Notes**||**£**|**£**|**£**|**£**|
|**Fixed assets**|||||||
|Tangible assets|**15**|||555,054||578,155|
|Investments|**16**|||1||1|
|**Total fixed assets**||||555,055||578,156|
|**Current assets**|||||||
|Stocks|**17**||1,541||1,595||
|Debtors|**19**|134,098|||65,696||
|Cash at bank and in hand||955,071|||816,926||
|||1,090,710|||884,217||
|**Liabilities**|||||||
|Creditors: amounts falling due within one|**20**||||||
|year||(106,679)|||(98,277)||
|Net current assets||||984,031||785,940|
|**Total assets less current liabilities**||||1,539,086||1,364,096|
|**The funds of the charity**|||||||
|Restricted funds|**24**|||92,388||155,430|
|Unrestricted funds-general|||||||
|Designated funds|**26**|1,280,868|||1,070,880||
|General unrestricted funds||165,830|||137,786||
|Total unrestricted funds||||1,446,698||1,208,666|
|**Total charity funds**||||1,539,086||1,364,096|
|The accounts were approved by the Trustees on 17 October 2024||The accounts were approved by the Trustees on 17 October 2024|||||
|Mr M Kundi - Chair||Mr A M Bridson|||||
|**Trustee**||**Trustee**|||||
|**Company Registration No. 03124430**|||||||



- 17 - 



SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operallng actlvltles
Cash generated froml(absorbed by)
operations
28
76,117
1139,789)
Investlng actlvltSes
Investment income received
62.028
19,529
Net cash generated from Investlng
actlvltles
62,028
19,529
Net cash used In flnanclng actlvltl85
Net Increaselldecreasel in cash and cash
equlvalents
138,145
(120,240)
Cash and cash equivalents at beginning of year
816,926
937,166
Cash and cash equlvalents at end of year
955,071
816,926
18-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounllng pollcle5
Charlty Informatlon
Sefton Carers Centre is a private company limited by guaranlee incorporated in England and Wales. The
registered office is 27-37 South Road, Waterloo, Liverpooi, L22 SPE.
1.1 Accountlng conventlon
The accounts have been prepared in accordance wth the charity's memorandum and articles of association,
the Companies Act 2006 and "Accounting and Reporting by Charities= Statement of Recommended Practice
applicable to charities preparing their accounls in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" as amended for accounting periods commencing
from 1 January 2019.
The charity is a Public Benefit Entity as defined by FRS 102.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in
these financial statements are rounded to the nearest £.
The accounts have been prepared on the historical cost convention. The principal accounting policies
adopted are set out below.
1.2 Golng concern
At the time of approving the financial slatement5, the trustees have a reasonable expectats'on Ihat the charity
has adequate resources to continue in operalional existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at Ihe discretion of the trustees in furtherance of their charitable
objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific
purposes, The purposes and uses of the designated ￿ndS are set out in the notes to the financial slatements.
Restricted funds are subject to specific conditions by donor5 as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met.
the amounts can be measured reliably. and it is probable that income will be received.
19-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
(Contlnuedl
Income from donations and grants. induding capital grants. is included when these are receivable, except as
follows..
When donors specify that donations and grants given to the charity must be used in future accounting
periods, the income is deferred untll those peri¢xls.
When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such
income, the income is deferred and nol included until the preconditions for use have been met.
Vlhen donors specify that donations and grants, including capital grants, are for partlcular restricted
purposes, which do not amount to preconditions regarding entitlement, this income is included as
restricted funds when receivable.
Voluntary income includes discretionary grants for projects, goods and services where no seNice agreement
or contract exists.
Other granls, vthich have particular service requirements and which are provided in aGcordance with a
contract or service level agreement are induded in the Statement of Financial Activities under the heading
Income from Charitable Activities.
Rental income from operating leases (net of any incentives given to the lessees) is recogni5ed on a stTaight-
line basis over the lease lerm.
Interest is included when receivable by the charity.
1.5 Expendlture
Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and
services for its beneficiaries. 11 includes both costs that can be allocated directly to such aclivilies and those
costs of an indirect nature necessary to support them.
Staff costs are apportioned between activities on the basis of an assessment of the head count within those
activilies.
All overhead costs are apportioned between activities on the basis of an assessment of the head count within
those activities.
Governance costs are those costs associated with meeting the constitutional and statutory requirements of
the charity and include the audit fees and costs linked to the slrate9ic management of the charity.
1.6 Tanglble flxed assets
Tangible fixed assets are measured at cost. nel of depreciation and any impairment losses.
All assets costing more than £1.000 are capitalised at cost.
Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset
over its expected useful life, as follows..
Freehold property
Fixtures, fittings & equipment
Straight line basis over 50 years
Straight line basis over 5 or 10 years
-20-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
{Continued)
th the adoption of FRS102 in 2016, the charity took the option to include the property at deemed cost.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of Ihe asset. and is recognised in net incomel(expenditurel for the year.
1.7 Fixed asset Investments
Fixed asset investments are initially measured at cost and subsequently measured at cost less any
accumulated impairment losses. The investments are assessed for impaimient at each reporting date and
any impairment losses or reversals of impairment losses are recognised immediately in net incomel
(expenditure) for the year.
1.8 Impalrment of flxed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impaimient loss. If any such indication
exists. the recoverable amount of the asset is estimated in order to determlne the extent of the impairment
loss (If any).
1.9 stocks
Stocks of item8 held for distribution at no or nominal consideration are measured at the lower of replacement
cost and cost.
1.10 Ca8h and cash equlvalents
Cash and cash equivalents indude cash in hand and deposits held at call with banks.
1.11 Flnanclal Instruments
The charity has elected to apply the provisions of Sectlon 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments,
Financial instrumenls are recognised in ihe charitys balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Basic flnanclal assets
Basic financi81 assets. which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a markel rate of inlerest. Financial assets
classified as receivable within one year are not amortised.
Derecognition of flnancial assets
Financial assets are derecognised cfity when the contractual rights to the cash flovrfs from the asset expire or
are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of
ownership to another entity, or if some significanl risks and rewards of ownership are relained but control of
the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Basic financlal liabilities
Basic financial liabilities, including creditors and bank loans are initially Tecognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value af Ihe future receipts discounted al a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Derecognltlon of financlal liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
-21

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcle5
{Contlnued)
1.12 Employee beneflts
The cost of any unused holiday enlitlemenl is recognised in the period in which the employee's seNices are
received.
Tennination benefits are recognised immediately as an expense when the charity is dernonstrably committed
lo terminate the employment of an employee or to provide temiination benefits.
1.13 Retlrement beneflts
The charity operates a defined contribution scheme for selected employees. Contributions are charged to Ihe
SOFA in the period to which they relate.
1.14 Leases
Rentals payable under operating leases, induding any lease in￿ntiveS received, are charged as an expense
on a straight line basis over the term of the relevant lease.
1.15 Taxatlon
The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to
corporation lax on income or gains falling wilhin those exemptions. Recovery is made of tax deducted from
qualifying income and from receipts under gift aid.
The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.
Crltlcal accountlng estlmates and Judgemenls
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparenl from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the Tevision affects only that
period, or in the period of the revision and future periods where Ihe revision affects l)oth currenl and future
periods.
Donatlons and legacles
Unrestrlcted Unrestrlcted
funds
funds
general
general
2024
2023
Donations and gifts
3,147
4,197
-22-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charltable actlvltles
Welfare &
provlslon
sorvlces
Advice &
Inforfflatlon
ser4lces
Totsl
2024
Welfare &
pTovlslon
seNlce$
2023
Advl¢e &
Informatlon
sèThIc86
Total
2023
2024
2024
2D23
Services provided
under contract
Performance related
grants
Ancillary trading
income
other income
1.019.920
351,408 1,371,328
835,016
318,355 1,153,371
36,301
117,978
154,279
74,174
74,174
69,582
7,295
69.582
7,315
38,285
7,159
38,285
7,159
20
1,133,098
469,406 1,602,504
954,634
318,355 1,272,989
Analysis by fund
Unrestricl6d funds -
general
Restricted funds
653.797
479,301
653,797
948,707
537,010
417,624
537,010
735,979
469.406
318.355
1,133,098
469,406 1,602,504
954,834
318,355 1,272,989
Performance related grantg
Sefton MBC
Asda (Winter packs)
Carer Support Liaison
Officer (Burbobank
Cornmunity Fund)
Carers Trust
Sefton CVS
Triangle Trust
The Henry Smith Charity
Digital Connectivity (Vola)
Carers Trust (Active older)
National Lottery
Community Fund
Training Grant (LWS)
Energy Redress
11,191
1,000
11,191
1,000
400
400
16,603
16,603
7.876
2,052
26,373
7,876
2,052
26,373
21,970
4.565
2,870
1,530
21.970
4,565
2,870
1,530
2,370
2.370
15,933
15,933
15,115
15,115
1.580
97,025
1,580
97,025
36.301
117,978
154,279
74,174
74,174
-23-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Investments
Unreslrlcted Unyestrlcted
funds
funds
general
general
2024
2023
Interest receivable
82,028
19,529
Ralslng funds
Unrestrlcted Unrestricted
funds
funds
general
general
2024
2023
undraisin
Staff costs
and ublicit
1.195
1,129
1,195
1,129
-24-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable actlvlties
Welfare & Advlce &
provlslon Infom)atlon
seNlces
services
2024
2024
Total Welfare & Advl¢e &
2024 provislon Informatlon
seNices
services
2023
2023
Total
2023
Staff costs
Premises costs
Supplies and services
432,719
16,008
188,168
395,777
16,118
51,617
828,496
32,126
239,785
409,719
47,527
159,288
301,146
14,098
23,209
710,865
61,625
182,497
636,895
463.512 1,100,407
616,534
338,453
954,987
Share of support costs (see
note 81
Share of governance costs
{8ee note 8)
294,994
21,846
316.840
303.778
3,695
307,473
74,247
74,247
72.387
72.387
1.006,136
485.358 1,491,494
992,899
342,148 1,334,847
Analysls by fund
Unrestricted funds -
general
Restricted funds
527,102
479,034
527.102
964,392
565,512
427,187
565,512
769,335
485,358
342,148
1,006,136
485,358 1,491,494
992,699
342,148 1,334,847
Support Costs
Support Governance
costs
costs
2024
Support Governance
costs
costs
2023
Staff cost5
Depreciation
Supplies and servi￿5
Other staff costs
192,085
23,101
70,501
31,153
66.387
258,472
23,101
70,501
31,153
189,442
32,760
71,784
13,487
65,457
254,899
32,760
71,784
13,487
Audit fees
Accountancy
4.323
3,537
4.323
3,537
3,790
3,140
3,790
3,140
316,840
74.247
391,087
307,473
72.387
379,860
Analysed be￿een
Charitable aclivities
316,840
74.247
391,087
307.473
72,387
379,860
-25-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Audltorfs remuneratlon
Fees payable to the charfty's audltor and assoclates:
2024
2023
Audit of the charitls annual accounts
4,323
3,790
Non.audlt S8rvlces
All other non-audit services
3,537
3,140
Auditor's remuneration for 2023 includes the reversal of an overprovision made in 2022. Actual remuneration
for 2023 seNices total £7,380.
10 Employees
Nurnber of employee8
The average monthly number of employees during the year was:
2024
Numbor
2023
Number
Advice and advocacy services
Welfare and respite services
Training and information services
Management and admlnistration
11
18
17
10
10
43
42
Employment costs
2024
2023
Wages and salaries
Social security costs (Nl contributions)
other pension costs
939,323
72,615
76,225
837,107
84,048
65,740
1,088,163
966,893
There were no employees whose annual remuneration was £60,000 or more.
11 Retlrement benefit schemes
Defined contrlbutlon schemes
The charity operates a defined contribution pension scheme for all qualifying employees. The a5set5 of the
scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £76,225 (2023 - £65,740).
-26-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Trustees
None of the Irustees (or any persons connected with them) received fees or remuneration during the year
(2023.. none). No Irustees received expenses during the year (2023- none).
13 Taxation
The charily is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
14 Transfers
The transfers between restricted and unrestricted funds in the current year are partly due to a reallocation of
project funds following agreement with the grant provider. As a result the balance of funds have been released
to unrestricted.
The transfer between restricted and unrestricted funds in the prior year are due to the restriction being
satisfied following the purchase of the required fixed asset and a reallocation of project funds following
agreement with the grant provider.
15 Tangible flxed assets
Fmhold
property
Flxtures.
flitlngs &
gqulpment
Total
Cost
At 1 April 2023
1.053,451
145,706
1,199,157
At 31 March 2024
1.053,451
145,706
1,199,157
Depfeclatlon and Impalrment
Al 1 April 2023
Depreciation charged in the year
531.741
16.829
89,261
6,272
621,002
23,101
At 31 March 2024
548,570
95,533
644,103
Carrylng amount
At 31 March 2024
504,881
50,173
555,054
At 31 March 2023
521,710
56,445
578,155
other than the freehold property at 27-37 South Road, all the charity's assets are used for charitable
purposes. In respect of the properly, the charity leases the second floor to an NHS trust and as a result the
Property has a mixed use. The property has been accounted for in full within tangible fixed assets due to the
charity not being able to reliably measure the fair value of the investment property element.
-27-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Flxed assel Investments
Unlistsd
Investments
cost or valuatlon
Al 1 April 2023 & 31 March 2024
Carrylng amount
At 31 March 2024
At 31 March 2023
Flxed asset Investments not carrled at market value
Sefton Training and Enterprise Projects Limited is a limited company registered in England and Wales,
company number 05931326. The registered office is 27-37 South Road, Waterloo, L22 SPE. The subsidiary is
wholly owned by the charity and Is currently dormanl.
The subsidiary has been Included in the accounts at the original cost of the share capltal acquired and there
are no net asset5.
Leaming Well Agency is a company, limited by guarantee, registered in England and Wales, company number
9812139. The registered office is 27-37 South Road. Watertoo, L22 SPE. The subsidiary is wholly owned by
the charity by virtue of it being the only member. It has been dormant from Incorporation on 6 October 2015 to
the charity's year end.
The subsidiary has been included in the accounts at £nil cost.
17 Stock8
2024
2023
Raw materials and consumables
1,541
1,595
18 Financlal Instruments
2024
2023
Carrylng amount of flnanclal assets
Debt instruments measured at amortised cost
Equity instruments measured 8t cost less impairment
1,083,994
881,705
Carrying amount of financial Ilabllltles
Measured at amortised cost
5Q,621
58.251
-28-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Debtors
2024
2023
Amounts falllng due wlthln one year:
Trade debtors
other debtors
Prepayments and accrued income
102.649
26,276
5,173
61,736
3,044
916
134,098
65,696
20 Credltors: amounts falllng due within one year
2024
2023
Notes
Deferred income
Trade creditors
Accwals
21
56,058
9,627
40,994
40,026
1,522
56,729
106,679
98,277
21 Deferred Income
2024
2023
other deferred income
56,058
40,028
Deferred income is included in the financial statements as follows:
2024
2023
Total deferred income at 1 April 2023
Amounts received in year
Amounts credited to statement of financial activities
40,026
56,058
{40,0261
60,739
40,026
(60,7391
Total deferred income at 31 March 2024
56,058
40,026
Included within deferred income are receipts which have been received in advance of project and grant
period start dates and are due to be utilised during the 2024125 financial period.
-29-

SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Amounts held on behalf of thlrd partles
The charitable company holds funds as agent tolalling £600.292 {2023.' £201.354), in a bank account
operated by the charitable company, which is payable to third parties. The bank balance and an equivalent
amount payable lo third parties are excluded from these accounts.
Balance at 1
Aprll 2023
Balance at 31
March 2024
Recelved
Pald out
Personal Health Budget Support Service
Fomiby Hub
Friends of Deansgate
Ukraine
NHS-Hospilal Discharge
174,268
8,806
884
4,954,659
3,614
(4.546,697)
<3,034)
582,228
9,386
884
16.216
(16,216)
(9,605)
17,398
7,793
Total
201.354
4,974.489
{4,575,551)
600,292
The Personal Health Budget Support Service {PHBSS) at Sefton Carers Centre is lo give people with long
term health conditions and disabilities Ihe opportunity to manage Iheir own health budget. The seNice is
funded by the NHS Cheshire and Merseyside Inlegrated Care Board.
Sefton Carers Centre provide administrative support to Formby Hub as a local ne￿Ork partner and to
Friends of Deansgate to bid for grant funding, to support environmentsl and mental health well-being.
For identified Ukraine guests, Sefton Carers Centre ulilises a Post Office QR code process, to administer
£200 subsistence payments, funded by Sefton Counul.
Sefton Carers Centre provide use of prepaid cards for one off payments to support for families and carers
which enables them to provide care and support to a patient relurning to their own home whilst recovering
and recuperating. Funded by NHS.
23 Related party transactlons
Remuneratlon of key management personnel
The remuneration of key management personnel is as follows.
2024
2023
Aggregate compensation
327,997
261,309
There were no other related party transactions in the year.
No guarantees have been given or received.
-30-

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SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
25 Analysls of net assets between funds
Unrestricted Restrlcted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Fund balances at 31
March 2024 are
represented by..
Tangible assets
Investments
Current assetsl(li8bilities)
555.054
555,054
578.155
578,155
891.643
92,388
984,031
630,510
155,430
785,940
1,446,698
92,388
1,539,086 1.208,666
155,430
1,364.096
-34-

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SEFTON CARERS CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
27 Operatlng lease commllments
Lessor
The operating leases represent le8ses of property to third parties up to the contract break date. This is set out
in the lease agreement, with the lessee having an option of an addits'onal year. This additional year has not
been provided due to the uncertainly whether this will be exercised.
At the reporting end date the charity had contracted with tenants for the following minimurn lease payments:
2024
2023
Imthin one year
60,000
51,250
28 Cash generated from operatlons
2024
2023
Surplusl(deficit) for the year
174.990
(39,261)
Adjustments for..
Investment income recognised In slatement of financial activities
Depreciation and impairment of tangible fixed asset8
(62,028)
23,101
119,529)
32.760
Movements in working capital..
Decrease in stocks
{Increase) in debtors
{Decrease) in creditors
Increasel(decrease) in deferred income
54
(68.4021
17,6301
16,032
544
(15,449)
(90,0721
(8,7621
Cash generated fromllabsorbed by) operatlons
76.117
(139,769)
29 Company Ilmlted by guarantee
Sefton Carers Centre is incorporated under the Companies Act as a company limited by guarantee. The
liability of the members is limited to £10.
-37-