ESSEX RESPITE & CARE ASSOCIATION
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024
COMPANY NUMBER . 3088636
REGISTERED CHARITY NUMBER . 1051589
LB Group Advisory Ltd
Swift House
Ground Floor
18 Hoffman$ Way
Cbelmsford
ex
*ADIAQTOA*
1911212024
COMPANIES HOUSE
A39
#104
CMI IGU

ESSEX RESPITE & CARE ASSOCIATION
INDEX TO TH,E FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Page
)mpany Infomiation
Report of th¢ Trust¢¢s
Report of the Independent Examiner
stst¢m¢nt of Fingncial Activities
Balance Sheet
10
Not¢s to th¢ Finan¢ial Statements
11-16
Income and Expenditurc Account
17

ESSEX RESPITE & CARE ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
The charity is register¢d and is a ¢omp8ny limited by. guarante¢ governed by its Memorandum and Articles of
Association. Chariry No. 1051589. Company No. 3088636.
DIRECTORS AND TRUSTEES
Dr S Acharyya
MrGSPage
MrIDKing
Ms N J Jones (Resigned 7 September 2023)
Mr K M Davies (Chairperson)
Mr R R Taylor
Ms K L Mead-Farmer (Appointed 30 January 2024)
Ms R M Salvage (Appoinied 3 June 2024)
Mr R W Barclay (Appointed I l November 2024)
SECRETARY
Mr K M Davie5
SPECIALIST ADVISERS
Ms M Leach
Ms Z Srnall¢y
RECISTERED OFFICE
Suite On¢
Well Lan¢
Danbury
Essex
CM3 4AB
INDEPENDENT EXAMINER
Mr M. Philpott BFP FCA
LB Group Advisory Ltd
Swift House
Ground Floor
18 Hoffinans Way
Chelmsford
Essex
CMI IGU
BANKERS
The Co-operative Bank PLC
POBOX 101
l Balloon Street
Manchester
M60 4EP
Alderniore Bank PLC
Apex Plaza
Forbury Road
Reading
RGI IAX
HUMAN RESOURCES ADVISORS
Avensure Limited
South Central
I I Peter Street
Manchester
M2 5QR

ESSEX RESPITE & CARE ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their report and the unaudited financial statements for th¢ year ended 31 March 2024. These
comply with CULTent statutory requirements and wlth the goveming do¢ument. This report also serve5 as A Dire¢tors'
report as required by the Companies Act 2006.
Thc Essex Respite & Care Association (ERCA) was incorporated in August 1995, under ihe name of Mid Essex
Respite Care Association, &s a company limited by guarantee. It is registered with the Charity Commissioners.
OWECTIVES
The Company's Memorandum and Articles of Association slate tts objects to be the support of indivtduals living
with mental illness and to pr¢)vid¢ respite for their carcrs.
A￿1VITIEs
The principal activity undertaken is the employment of trained Support Workers who provide respite. inforniation
and support for carers and care-receivers. This occurs for a few hours per week and is arranged with the agreement
of all concerned. It can involve any reasonable assistan¢e or aclivity that meets the needs of the car¢r an¢Vor care-
Tecciver and could include assistin8 With the day-to-day needs of the care-receiver or allowing the carer trj have a
short break from the caring role.
The assigned Support Worker may provide assistance in the carer's home environment or in the wider ¢ommunity
where the care-receiv¢r may engage in a wide range of activities in the company of the Support Worker. Thes¢
activities may include swimming, bowling, yoga, visits ¢0 the cinema. snooker. cycling. shopping or visiting siles
of local interest amongst others. The service aims to complement and assist work undertaken by both ihe Health
Authorities and the County Council with whom close coniact is maintained. Carers need infonnation ￿ well as
respite and with this in mind much inforniaiion is held in the office and can be Accessed by ¢ontactin8 one of the
Managers.
PUBLIC BENEFIT
The service is a public benefit available for the use of all care-receivers and carcrs of people aged 18 years and over
with mentsl h¢&lih needs in the area.
ORGANISATION
Responsibility under the Company's Memorandum and Arti¢les of Association for controlling ils management and
administration lies with a Management Board made up of the Trustees. who are also Directors of the Company. The
Managernent Boord 15 appoinled by the membership at the Annual General Meeting. At each Annual Gen¢ral
Meeting all current Board members are required to retire from office though all such members ar¢ eligible for re-
election. The minimum number of Board mcmbers is three and the m&xirnum is Currently twelve. The Board itself
may appoint any. person to be a Board memb¢r ciiher to fill a casual vacancy or as an addition to the existing
members. New appointees are Identifi￿ in 8 number of ways: through personal contacts of the existing members.
as a result of volunteers putting themselves forward at the Annual Genernl Meeting; through voluntary sector
re¢ruitment agencies; and through articles and advertising in the press.
All Board members are volunteers and they currently meet rnonthly lo receive reports and to monitor progress. The
Chairp¢rson nornially deals with any urgent issues arising between meetings and takes decistons when ne¢essary.
Committee meetings Composed of Board members occur when required - for example. to deal with fundraising.
They report their.findings ba¢k to the Board. Board members are a150 often involved in assisting the running of the
organisation in a variety of ways. The present Board possesses expertise in m¢ntal health isSUCS.
The Trustees comply with the duty in section 4 of the Charilies Act 2006 to have due regard to public benefit
guidance published by the Charity Commission in deciding what activiti¢5 ar¢ to be undertaken. Details of Trustees
who served on th¢ Board during the year are shown on page 3.
The Company ernploys two Managers. both on a part-time basis, who report to the Management Board and who a
responsible for the delivery of the service. The Managers are assisted by a specialised Client Liaison Officer who is
also employed on a part-time basis and two part-time Administrdtive Assistants. Support Workers are employed to
visit ¢arers' aDd uar¢-re¢¢iv¢rs' homes and provid¢ support and respite.

ESSEX RESPITE & CARE ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024- continued
REVIEW OF PROGRESS AND ACHIEVEMENTS
During the year to 31 March 2024 an average of171 support hours per week were provided to clients whtch equalled
Ihai of the previous year. The number of clients in March 2024 w&8 42 which equalled the number receiving the
service in MaTch 2023. During the year ending 31 March 2024 a tolal of 50 different clients received a s¢rvice in at
least one month of the year which was an increase from 47 for the year ending 31 March 2023.
Thanks in large measure to monies received from The Fore Trust the year saw the Company able to employ a second
part-time administrator who undertook some of the duties previously undertaken by management and was also able
to provide a resource for other items of work. This allowed th¢ rnana8ers to prioritiK the marketin8 of the servi¢¢
and to make progress in other areas of work. A Communicaiion Plan was subsequcnily approved by the Management
Board in Septembcr 2023 for the period lo September 2024 which airned at raising awareness of the Company and
the service Provided. An tncTeased level of networking was undertaken with meetings and events attended at
community, voluntary and professional support groups. The Communication Plan also underlined the need to
become involved with social media and a Company Facebook a¢count was Created and input about available
services was put on other Facebook pages, An a¢tiv¢ policy of diglributin8 leaflets to Doctors, surg¢ri¢s was
undertaken, A pan of the Communication Plan included making improvements to the Company website which had
become dated and not fully operaiional. Work was subsequently undertaken ￿ improve the website and this now
includes more information on services provided and client feedback.
The issue of updatin8 Written procedure documents was giv¢n priority during the year and one of the truste¢s
undertook to lead the work. A PrO￿SaI was agreed by the Management Board to separate out strategic and
operntional policies with ihe latter being rtviewed and hgTeed by the manager5 leaving the Management Board to
concentra* on the srrategic documents. It w&$ c3)nsidered thal this approach would allow more policies lo be
¢ffe¢tively covered in any one year. As in the previous year written procedures prnvided by QCS Limited were used
os a framework and much work was undert&kcn in ensuring that they reflected Company operation5 With particular
emphasis bring given to Safeguarding, Whistleblowing, Complaints, Data Protethion and Confidentiality poli¢ies.
It was decided during the year to progress the development of an on-line Care Management System usable by both
man8gemenl and support workers. The Company already had a¢cess lo Zuri which is operated by Car¢ Software
Solutions Limil¢d and after researching a couple of other systems it was de¢ided that Zuri best met the needs of the
service with regards to care planning, rostering And financial management. Resources were ¢ornmirted to the input
of all necessary Client data and roll-out commenced in January 2024. A few difficulties were experienced Ihou8h it
is planned to be fvlly operational during 2024125.
Efforts were made during the year to strengthen the Managerneni Board and the Company was pleased to welcome
Ms K. Mehd-Famier who as a fomer support worker brought experience of the ¢gre profession to the Board. Also,
the Board was pleased to welcome Ms M. Leach who is a ¢arer and Ms Z. Smalley a fomier support worker as
Specialist Advisers. The year also saw the departure of Lena Day who had be¢n a manager for five years and th¢
Company was pleased to recruit Ms Gemma Bainc5 who has worked for other organisations which provide care for
vulnerable individuals living in the community.
Thanks are due to a number of people and organisitions for their help and assi$tan¢¢ during the year,,
The Company's laDdlort E. J. Coombs Soli¢itors, for PTovidiDg a¢¢ommod8tion foT ￿￿¢11ng$, busin¢ss
advice and IT infrastructure.
Adrninistrative and other volunteers who 8ave their time to the Charity during the year.
The charitable organisations and individua15 who continue to support us and a55iSt in the funding of the
organisatton (see below).
The Management Board was v¢ry pl¢as¢d to receive donations during the year from The Tudwi¢k Foundation. The
Sobell Foundation, The Tula Trust. the forn?er Aedile Lodg¢ 3281. The Edward Gostling Foundation, Essex
Community Foundation (from the Diana Tinson Fund), Fowler Smith & Jones Charitsble Trust. Mrs Smilh & Mount
TTusi The Inman Charity, The Fore Trust, Marsh Charitable Trust and Tesco PLC alon8 with several individuals.
The Managemeni Board is grateful to all the donors.
Finally, thanks are due to the Management, Supprt Workers. volunteers and membets of the Management Board.
Without the efforts of all the aforementioned people the Charity would not be held in such high regard.

ESSEX RESPIT.E & CARE ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 - continued
FINANCES
The overall fllianciaL effect of the year's activities on the Unrcstricted and the four Restricted Funds that operated
during the financial year wa5 a loss with net outgoing resources of £9,074 compared with net incoming resources
of £4,610 in the previous financial year. This decreased the total of ihese Funds at 31 March 2024 to £70.920 (2023
£79.994). The four Restricted Funds which operated durin8 the financial year receiving monies, or carrying
fonvard monies from previous years. We￿ specifically for the employment of support staff (expenditure of £15,000),
for infection control (expenditure of £188 which related to the depreciation of assets purchased in 2020121), for
Inforniaiion Technology (expenditure of £2,104) and for Aclivilies undertaken by clients (expenditure of £5,512).
Nearly all accrued resources pertaining to these Funds at 31 March 2024 relaled to the Unrestricted Fund which had
a balance in hand of £67,612 whilst ihe Restricted Funds collectively showed balances in hand of £3,308.
In addiiion to the,aknve funds the Company was exceedingly grateful to receive an endowment during March 2024
from the Edward Gostling Foundation in the sum of £75.000. The Edward Gostling EndowThent Fund provides the
Management Board wilh 8reater certainty and flexibility relating to incornc. The Fund is 10 be held for five ye￿&
following which it may be used for any purpose that furthers ihe Charity's objectives. However, in the interim the
capital and interest of the Fund may bc used to bolster reSC￿eS if they have fallen to an unacceptable level at the
end of the accounting year subject to reserves not exceedin8 four months op¢ratRn8 costs. Al 31 March 2024.
following re¢eipt of investment income of £124 which when added to the capital sum resulted in a balance for The
Edward Gostling Endowm¢nl Fund of £75,124 al that dale.
The largest source of income for the Company during the year was from client fees with £230,254 received which
represented 840/0 of total Company income {2023 - 78 %) excluding the Endowment sum. Inwme from membership,
A¢livities for generating funds and donations was £42,197 (150/0 of totsl income excluding ihe Endowment sum) of
which the largest donation was £1 0.000 received from The Fore Trusf. Three other notsble sums of £5,000 each
were received via the Essex Community Foundation (from the Diana Tinson Fund), from The Sobell Foundation
and from The Inman Charity. Small sums were also accrued fmm bank interest (£1,628) and miscellaneous income
(£1,147).
Concerning exp¢nditur¢ stsff salaries and wages plus associated costs amounted to £224,543 (2023 £206,758).
The other main item of expenditure was tTavel which totslled £26.250 (2023 £29,284). This saving of £3,034
compared to the previous financial year was largely due to lower fuel prices which reduced the mileage rates for
stsff reimbursement by nearly IOO/o.
The financial deficit of £9,074 in 2023124 on the combined Unrestricted and Restricted Funds was a disappointment
after the Surplus of £4,610 in 2022123. A noticeable factor in this w&s the reduction in income from donations which
fell from £61,706 in 2022123 to £42,113 in 2023124. This unpredictability in donation and grant income underlines
the value of The Edward Gostling Endowmcnt Fund as an additional source of support, in extremis. In previous
years the emphasis has fallen on increasing client fees lo meei a deficit. Whilst fees were increased by 6.40/0 in
August 2023 to £25 per hour the Management Board took the view that any further increases might impa¢t
negatively on demand for the service.
The accounls have been examined by LB Group Advisory Ltd havin8 regard to the requirements of Current
legislalion and the Statement of Recommended Pracii¢e applicable to ch￿1t]eS preparing their accounts in
accordance with th¢ Financial Reporting Standard tn the UK and Republic of Ireland (FRS 102) (effective l January
2019).
F[￿uRE PLANS
The Board remains committed to the goal, as identified in the Future Plans section of the Report of the Trustees for
the year ended 31 March 2023, of increasing the number of hours of weekly service delivery and reducing reliance
on grants.
As identified elsewhere in ihis report the Charity has, in the past year, undertaken a numberof initiatives that should
allow an increase in the number of hour5 of service-delivery moving forward. These include the implementstion of
the Zuri Care Management System lo streamline administration around the provision of Support Workers,
recruitment of additional staff and greater use of volunteers to focus on back-office duties. with the aim of allowing
the managers to focus on networking and the promotion and marketing of se￿]ceS. It is hoped to start to see the
retum on this investment with higher client numbers and fe¢ incom¢ in 2024125 resulting in a reduction in reliance
on grants.

ESSEX RESPITE & CARE ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024- continued
PROVISJON OF SERVICES
Th¢r¢ are now no contractually agreed minimum service requirements.
QUALITY MANAGEMENT
The Company has in place a set of quality stsndards with documented procedures to ensure ihat activities are
undertaken in a professional manner and in compliance with all employment and health and safety at work
legislation and with relevant professional codes of conduct. These quality stsndards are continually under review.
STAFF MANACEMENT
An appraisal scheme for all stsff is actively operated.
RESERVES POLICY
The Management Board has set an objective of maintaining a financial reserve sufficient for an orderly closure of
the business, including an amounl to wver r¢duThdan￿ payments, in the ¢v¢nt of ￿verSe conlingen¢i¢s, Th¢ sum
required to achieve this at 31 March 2024 is approximately £44,000 compared with Unrestricted Fund net current
sets at that date of £67,462.
INVESTME1￿ POLICY
Al the present lim¢ the Company d¢po$its rnonies th8t are not immediately required in bank &c￿UnIS held with the
C￿operative Bank plc and the Aldennore Bank pl¢. Whilst the Company's Memorandum of Association perniils
investing such monies in a wide variety of ways, there are Currently no plans to use these powers. All such monies
will continue to be held in "risk-free" bank accounts.
RISK REVIEW
It is the stated policy of the Management Board to conduct an annual assessment of the risks affecting the Company
and to prepare and keep updated a risk register. The likelihood and impact of the identified risks are Considered as
are the conttDls in place and possible further steps to mitigate them to reduce the residual risk to th¢ organisation.
The Trustees can confirni thal the major risks to which the Company is exposed have been reviewed and systems
have been established to mitigate ihose risks Whe￿ possible.
On Ixhalf of the Trustees
6e•lk P*
Geoff Page.
Trustee and Treasurer.
Date: 17 December 2024

ESSEX RESPITE & CARE ASSOCIATION
Independent Examiner's Report to the Trustees of E85ex Respite & Care A58oelatlon ('th¢ Compaoy,)
I report to the Trustees (who are also Directors for the purpose of company law) on my examination of the financial
statements of Essex Respite & Care AssociatioD {'the Charitable Company,) for the year ended 31 March 2024
which comprise the Statement of Financial Activities. the Balance Sheet and related noles.
This report is made solely to the Charity's Trustees. as a body, in accordance with Section 145 of the Charities Act
2011. My work has been undertaken so that I might state to ihe Charity's Trusiees those matters l am required io
SL*e to them in this report and for no other purpose. To the fullest extent pemitted by law, I do not accept or
assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work. for this
report, or for the opinions I have fonned.
Responsibilldes and basis of report
As the Trustees of the Charitable Company you are responsible for the preparntion of the fmancial statements in
accordance with the requirements of the Companies Act 2006 ('the 2006 Act.).
Having satisfied myself that the fin￿¢la] statements of the CharitAblc Company arc not required to be audited under
Part 16 of the Act and are eligible for indcpeDd¢nt examination, I report in respect of my examination of the
Charitable Company's financial statements carried out under Section 145 of the Charities Act 2011 ('the 201 l Act,)
and in carrying out my examination I have followed all the applicable Directions given by the Charity Comrnission
under Section 145(5)(b) of the 2011 Act.
An independeni examination does not involve gaihering all the evidence that would be required in an audit and
nsequenily does not cover all ihe matters that an audiior considers in giving their opinion on the financial
statements. The planning and ￿)ndUCt of an audii goes beyond the limited assurance ihat an independent examinaiion
can provide. Consequently l expr¢s$ no opinion as io whether the finan¢iAI statements present a 'tru¢ and fair. view
and my report is limited to those spe¢ifi¢ matters set out in the Independent Examiner's statement.
Independent Ex4mlner'i J¢atement
I have wmpleted my examination. I confirni that no material matters have wme to my attention in connection with
the examination giving me cause io beli¢ve that in any material respect..
accounting records were nol kept in respect of the Charilable Company as required by S¢ction 386 of the
2006 Act; or
the financial statements do not acwrd with those records; or
Ihe financial sthtements do not comply wilh the a¢￿untIng Tequirements of Section 396 of the 2006 Acl
other than any requiremeni that the finan¢i81 statements give a true and fair view which is not a matter
considered ￿ part of an independent examination. or
the financial slaiements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for a¢¢ounling and reporting by oharities applicabl¢ to charities
preparing their accounts in aeKordan¢¢ with the Financial Reportin8 Standard applicable in the UK and
Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection wilh the exarnination to which artention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Mark Philpott BFP FCA
LB Group Advisory Ltd
Swift House.
Ground Floor,
18 Hoffmans Way
Chelmsford CMII IGU
Date:

ESSEX RESPITE & CARE ASSOCIATION
STATEMENT OF FINANCIAL ACTtVlTIES FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted Endowment
Fund
Funds
Fund
Total Funds
2024
Total
Funds
2023
Note
Intome ind Endowments from:
Donations & Legacies
Charitable Activities
Investment Inwme
Other
21,697
230,254
1,434
1,147
75.000
96,697
250,754
1,628
1,147
61,796
218,494
311
.175
20,500
70
124
Total Income #nd Endowments
£254 532
£20 570
£75 124
£350 226
£281776
Expendlture on:
Charitable Activities
261,072
22,054
283,126
274,691
Raising Fund5
300
750
1.050
2,475
Total Expendlture
£261372
£22 804
£0
£284 176
£277 166
Net (Expenditure)I Ineome
(6,840)
{2,234)
75,124
66,050
4,610
Balances brought forward al
April 2023
74,452
5,542
79,994
75,384
BalAnces carried fonvard at
31 MAr¢h 2024
£67612
£75 124
Conllnulng Opergllons
The Statement of Financial Activities includes all gains and losses recognised in the year.
All income and expenditure is derived from continuing activities.
The Statement of Financial Activities also complies with the requirernents for an ineome and expenditure Acwunl
under the Companies A¢1 2006.
The no*s on pages l I to 16 forni part of ihese a¢￿UnIs.

ESSEX RESPITE & CARE ASSOCIATION COMPANY REG.No.3088636 CHARITY REG.No.10SJ589
BALANCE SHEET AT 31 MARCH 2024
Note
2024
2023
Flxed Assels
Tangible fixed assets
Current Assets
DebtOTS
C&8h at bank and in hand
io
21,139
150 535
171,674
24,501
107,894
Ll•blllik$
Creditors: Amounts falling du¢ within one year
26.657
Net Current A55els
145017
Net Assets
£146 044
£79 994
Funds
Unrestricted
Reslricled
Endowment
67.612
3,308
74,452
5,542
£146 044
£79 994
For the period ended 31 March 2024, the Charitsble Company ts ¢nlitl¢d to exempiion from audit under Section
477 of the Companies Act 2fX16 relating to small companies.
Neiiher the Members nor the Trustees have required ihe Company to obtain an audit of its financial stslements for
the year in question in accordance with Section 476 of the Companies Act 2006.
Th¢ Tru$tees acknowledge their responsibilities for..
ensuring that the Charitable Company keeps accounting records that comply with Sections 386 387 of
the Companies ArA 2006 and
preparing financial statements which give a true and fair vicw of the state of the state of affairs of the
Charitable Company as at the end of each financial year and of its surplus or deficit for cach financial year
in accordance with the. requirernent5 of Sections 394 and 395 and whi¢h otherwise comply wilh the
requirements of th¢ Companies Act 2006 relating to financial statcrnent5, $0 far as applicable to the
Charitable Company.
These accounts have been prepared in ￿e0rdanCe with the provisions applicable to charitable companie5 subject
to the Small companies regime.
The financial statements w¢re approved by the Board of Trustees and authorised for issue on
'T7'DéeémbéY2(Y24
and were signed on its behalf by:
Ge•6kP
Geoff Page.
Trustee and Treasurer.
17 December 2024
The notes on pages I l kn 16 fom) part of these financial statements.
io

ESSEX REsprrE & CARE ASSOCIATIO]Y
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
Essex Respite & Care Association is a private Company limited by guarantee incorporated in England and
Wales. The registered office is Suite One, Well Lane. Danbury, Essex, CM3 4AB.
ACCOUNTING POLICIES
Basis of preparing the financi81 stgtements
The financial statements have been prepared under the historical cost convention and are in accordance with
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to Charities preparing
their a¢¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Jreland (FRS 102) (effective l January 2019)- (Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republi¢ of Ireland (FRS 102) and the Companies Act 2006.
The Chwity meets the definition of a public benefit entity under FRS 102.
The financial slatements are prepared in sterling, which is the functional currency of the Charity, Monetary
amounts in these financial statements ar¢ rounded ￿ the neare￿ £1.
LtgAI Stgtus of the Chgrity
The Charity is a private company limited by guaftnke incorporated in England and Wales and has no share
apital. In the event of the Charity being wound up, the liability in respect of the 8uarante¢ is lirnited to £1
per member of the Charity.
Going ¢on¢ern
At ihe time of approving the financial statcments the Trustees have a reasonable expectalion that that th¢
Charity has adequate resources to continu¢ in operdtional existence for the foreseeable futur¢. Thus th¢
Trustees have adopied ihe 80in8 concern bosis for the preparation of the financial statements.
Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the Charity.
Designated funds are unrestricted funds of the Charity which the Trustees have de¢id¢d al their discretion to
set aside to use for a specific purpose. The aim and purpose of each dcsignaied fund is set oul in the notes 10
the financial stal¢rnents.
Restricted funds are fvnds of the Charity which are subject to specific conditions from ihe donor as to how
they rnay be used. The aim and use of each restricted fund is set out in the notes to the financial ststements.
Endowment funds are funds of the Charity which are to be used for specific purposes dependent on the
operntive provisions of each Deed of Gift. The pzovisions and use of each endowment fund are set out in the
notes to ihc financial statements.
Ineom¢
Income is reeogniyed when the Charity has entitlement to the funds, any perfomlance conditions attached to
the item of income have been met. it is probable that the income will be recetved and the amount can be
rneasured reliably,
Cash donations, grants and gifts are recognised on receipt. Other donations, grants and gifts are recognised
once the Charity has been notifi¢d of the donation unless perforniance conditions require deferral of the
amount. Income from Gift Aid tax reclaims is recognised for any donations with Televant Gift Aid Certificates
as income in the year of receipt of the donation with any amounts of Gift Aid not r￿e1Ved ai year-end
accounted for in debtors as accrued inrA)me.
Gross interest on deposit funds held is included when receivable.
Employee benefits
The cost of any unused holiday entitlement is recognised in the perlod in which the employee's services are
received.

ESSEX RESPITE & CARE ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE'YEAR ENDED 31 MARCH 2024- eontinued
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third paty,
it is probable that settlement will be required and the amount of ihe obligation can be Measur￿ reliably. All
expenditure is accounted for on an a￿rual$ basis and is classified under headings that aggregate all costs
related io the calegory.
Expenditure on raising funds comprises fvndraising costs Incurred in seeking donations, grdnts and legacies.
Support costs Comprise those cosis which are incurred directly Tn support of expenditure on the obj¢ct$ of the
Charity and include financial and oif)¢e costs.
TAnglble fixed Assets
Tangible fixed assets costing more than £100 are cèpitalised at their historical cost when purchased and
subsequently measured at Cost or valuation net of depreciation and. any impairnicnt losses.
Depreciation is provided to write off the cost or revaluated amount, less an estimated residual value, of
fixed &8sets over their expected economic useful lives on the following bases..
Fixtures and fittings
250/0 on reducin8 balance
Inforniation technology equipment
500/0 on reducing balance
The need for any irnpaimient of a fixed asset write-do￿l is considered if there is concern over the caryin8
value of an asset and is Assessed by comparin8 that ¢arryin8 value against the value in use or realisable value
of the ￿Se1 when eppropriat¢.
The gain or loss arising on the disposal of an asset is det¢rniined &s the difference beNeen the ￿1¢ pro¢eeds
and the carrying value of the asset and is recognised in net income/(expenditure) for the year.
Debtorg
Accrued income is included at the best estimate of the amounts receivable at the balance sheet date.
Cash At bank and In hgnd
Cash al bank and c&sh in hand includes Gash and short temi highly liquid investments with a short maturity
of three months or less frorn ihe dale of acquisition or opening of the deposit or similar account.
Creditors
Creditors are recognised where the Charity has a present obligaiion resulting from a past event that will
probably resuli in ihe transfer of funds to a third paty and the amount due lo settle the obli8ation can be
rneasured or cstimaied reliably.
Pension eontrlbullons
The Charity operaies a defined contribution pension plan which complies with the Pensions Act 2008 and to
which all employees are entitled to join. The Charity pays fixed Contributions into a separate enlity and there
are no further payment obligations wilh the &ssets of the plan bein8 held separately from the Charity in
independenily administered funds.
The contributions are ￿¢0sn1￿d as an expense in the Siatement of Financial Activities when they fall duc.
Any amounts not paid at the end of the fmancial year are shown in arxruals as a liability in the balance shttt.
Taxation
The Charity is exempt from LX)rporation tax on its Charitable activities.
Critical a¢eountin2 ￿ti￿al￿ gnd Judgements
E5timal¢s and judgements are continually evaluated and are based on historical experience and other factors
including expectstions of future events. The Charity makes estimatrs and assumptions concerning the future.
The resulting accounling estimaie and assumptions will. by definitton, Seldom equal th¢ related actual results.
The key assumplions concerning the future and key sources of estimation of uncertainty at the reporting date
Ihat have a significant risk of causing a material adjuslment to the ¢arrying amounts of assets and liabilities
within the ncxt financial year notably includes the estimation of the useful economi¢ life of IT equipmeni.
12

ESSEX RESPITE & CARE ASSOCIATION
NOTES TO THE ACCOUNVS FOR THE YEAR ENDED 31 MARCH 2024 - continued
VOLUNTARY INCOME
2024
2023
DonAtiony & Lega¢les
Donations from Charitable TNsts
Donations from Organi5alions
Sponsorship of Fun Walk
In Memoriam
Membership Subseriptions
Personal Donations
94,200
1.535
796
61,070
407
86
90
143
£61796
84
82
CHARITABLE AcfiviTIES
2024
2023
Fees for Services
Grdnts Received
230,254
20.500
£250,754
218,494
£218.494
INVESTMENT INCOME
2024
2023
Interest Receivable
311
£311
CHAIUTABLE ACTIVITIES
Unrestricted Restricl¢d Endowment Totsl Funds Total Funds
Fund
Funds
Fund
2024
2023
Dlreel Co$ts
Wages, National Insurance, Pension
Travel and Subsistence
Care Receiver Activities
141,319
21,781
14,250
3,826
155,569
25,607
145,426
31,420
£167 644
£19 762
£0
£187 406
£183 636
Support Costs
Wages, National Insurance, Pension
Staff Training Courses
Telephones
68,314
2,099
2,755
660
68,974
2,099
2,755
61.332
2,181
2,356
F il ill
Printing, Postage and Stationery
R¢nt and Rates
Insurances
Travel and Subsistence
Payroll Processing Charges
Computer Costs
Support Worker Overheads
Recruitment
HR & Procedujts
Depreciation
Office Move
Sundry Expenses
1.824
7,200
1,016
643
1,485
1,217
602
50
4,535
77
1,824
7,200
1,016
643
1,485
2.046
602
50
4.535
880
.909
7,132
974
1,383
1,270
3,355
353
829
4,535
1,786
571
868
£90,005
803
469
£92 286
469
£94 578
£2,292
£0
Governance Costs
Independent Examinatton Fee
£1,142
£0
£0
£1,142
Total Charitable Activities
£261072
£22,054
£0
£283,126
£274 691
13

ESSEX RESPITE & CARE ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR EIYDED.31 MARCH 2024 - continued
EXPENDITURE ON
Staff
Costs
Other
Costs
Total
2024
Totsl
2023
Depreciation
Charitable Activities:
Direct Costs
Support Costs
Govemance Costs
Raising Funds
155,569
68,974
31,837
24,724
1,142
187,406
94,578
1.142
1,050
£284 176
183,636
90,005
1,050
880
£224 543
£880
£58 753
£277 166
EMPLOYEES AND TRUSTEES
2024
2023
Sl*ff Cos¢$:
Wages and Salaries
National Insurance
Pension Costs
214,386
4,984
196,002
5.407
£224 543
£206 758
2024
Actual
Number
2024
Full Time
Equival¢nt
2023
Actual
Number
2023
Full Time
Equivalent
Average Monthly Number of Employees
durlng the Year:
Managem¢nt and Supervision
Administraiion
Support Workers
13
18
12
16
No employee earned £60.000 or more during the year.
None of the Trustees received any remuncration or claimed any expenses durin8 the year ended 31 March
2024.
TANGIBLE FIXED ASSETS
Equipm¢nt
Cost:
At l April 2023
Additions
Retirements
At 31 March 2024
7,475
105
£7,370
Depreeliilon;
Ai l April 2023
Charge
Retirements
Ai 31 March 2024
5,568
880
105
£6,343
Net book value:
At 31 March 2024
£1.027
At 31 March 2023
14

ESSEX RESPITE & CARE ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 - continued
10. DEBTORS: Amount filling due within one year
2024
2023
Trade Debtors
Prepayments atMI A￿ru¢d Income
20,075
23,707
£21 139
£24 501
11. CREDITORS: Amounts falling due wlthln one year
2024
2023
Trade Creditors
Other Creditors
374
522
£26 657
£29 807
12. ANALYSIS OF FUNDS
Balance
April 2023
Income
Expenditw¢
Balance
31 March 2024
Unrestricted Fund
74,452
254,532
261,372
67,612
Restricted Funds'.-
(l) Support Staff
(2) Infection Control
(3) Inforniation T¢¢hno108y
(4) Activities
Totsl Restricted Funds
15,000
io
48
15,000
188
2,104
952
4,590
774
2,534
5,542
20,570
22,804
3,308
Endowment Fund
75.124
75,124
Totsl Funds
£350,226
£284 176
£146 044
For description of Reslricled Funds and Endowment Fund see under Note 13.
13. COMPARATIVES FOR THE ANALYSIS OF FUNDS
Balance
l April 2022
Income
Expenditure
BAlantt
31 March 2023
Unrestricted Fund
74,084
255.542
255,174
74,452
R¢stricled Funds'.-
(l } Support Staff
(2) Infection Control
(3) Infomation Technology
(4) Activities
Total Restricted Funds
18,000
18,000
350
3,642
1,300
952
4,590
8,232
1,300
26,234
21,992
5.542
Endowment Fund
Total Funds
£75 384
£281776
£277 166
£79 994
15

ESSEX RESPITE & CARE ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 - eonilnued
13. COMPARATIVES FOR THE ANALYSIS OF FUNDS (CONTD)
DE
TIONS:
RESTrICTED FUNDS:.
{1) Income specifically received for the employment of support staff.
(2) Income specifically received for purchases needed to operate during a pAndemi¢.
{3) Income specifi¢ally re¢eiv¢d for expendilure on computers and computer systems.
{4) Income spe¢ifJcally received for taking clients into the wider Community.
All monies relate to ihe capital of and income &c¢ruing to The Edward Gostling Fund. The Fund's capital
was received in March 2024 and is io be held for five years following which il may be used for any puw)se
whi¢h furthers the Charity's objeciives. However, in the interim Ihe capital and interesl of The Edward
Gostling Fund may be used to bolster the Charity'5 reserves if they have fallen to an unacceptable level at
the end of an accountin8 year subject to reserves noi exceeding four rnonths operating costs.
14. ANALYSIS OF NET ASSETS AT 31 MARCH 2024
Tangible
Fixed Assets
Net Current
Assets
Total
Unrestricted Fund
Restricted Funds
Endowment Fund
Total Funds
150
877
67,462
2.431
67,612
3,308
£145,017
£146.044
IS. LIMITED LIABILITY
The Company's liability 13 limited by guarantee.
16. ULTIMATE CONTROLLTNC PARTY
Thc Comp&ny is controlled by its Dire¢lors and Truslees and, as such, has no ultimate controlling party.
16

ESSEX RESPITE & CARE ASSOCIATION
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024
31 March 2023
31 March 2024
Unrestricted
R¢stri¢t¢d
Endowment
Total
Ineome:
Service Fees
Membership Fees
Other tbnations
Other
218.494
230,254
84
21,613
61.706
20,500
75.000
253.098
20,500
75.000
281,465
348,598
Other Income:
Deposit Account Interest
311
281,776
1,434
70
124
350,226
Exp¢ndilure:
Wages
Nation81 Insurance
Pensions
External Training Courses
Telephone
Printing, Postage & Stationery
Rent and Rate$
Insurances
Travel & Subsistence
Care Receiver Activilies
Payroll Pro¢essing Charges
Ind¢penden¢ Examiner's
Remuneration
Fundraisin8
Computer & IT Costs
Support Worker Equiprnent
Recruitment
HR & Procedures
Disclosure & Barring Serrfice
Office Move
Sundry Expenses
196.002
5,407
5.349
2,181
2,356
1,909
7,132
974
32,803
6,790
1,270
200,161
4,657
4,815
2,099
2,755
1,824
7,200
1,016
22,424
4,544
1,485
14,225
327
358
3,826
1,686
1.050
2,475
3.355
353
1.142
3QO
1,217
184
50
4,535
418
750
829
4,535
194
571
674
469
261,295
22,001
275 380
6,396
283,296
66,930
Depreciation:
Comput¢r Equipment
Fixtures & Fittings
1.608
178
40
37
77
765
38
803
1,786
880
£4.610
NET INCOME
(EXPENDITURE)
q6,840)
£(2,234)
£75.124
£66.050
17