Registered number 1053897
Caraline Eating Disorders Counselling and Support Services
Report of the Trustees and Unaudited Financial Statements
Registered Charity Number: 1053897
For the year-ended 31 March 2021
Caraline Eating Disorders Counselling and Support Services Unaudited Financial Statements Contents
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Chairman's Report | 3 |
| Service Director's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance sheet | 6 |
| Notes to the Financial Statements | 7-10 |
Caraline Eating Disorders Counselling and Support Services Registered number: 1053897
Report of the Trustees
Reference and Administrative Details
Registered Charity Number
1053897
Registered Office
Kline House 13 George Street West Luton LU1 2BJ
Trustees
Brian Holmes Alan Jeffs John Jackson Wendy Whipp Bethany Herrick (resigned 20th August 2021) Gareth Willmer (appointed 20th August 2021)
Independent Examiner
Mark Plane ACA 78 Bute Street Luton, LU1 2EY
Structure Governance and Management
Governing Document
The charity is controlled by its governing document, a deed of trust.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
This report was approved by the board on 25 January 2022 and signed on its behalf.
Brian Holmes Trustee
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Caraline Eating Disorders Counselling and Support Services
Independent examiners report to the trustees of Caraline Eating Disorders Counselling and Support Services
I report on the accounts of the charity for the year ended 31st March 2021, which are set out on pages 4 to 10.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW).
Having satisfied myself that the charity is not subject to audit under charity law and is eligible for independent examination, it is my responsibility to:
examine the accounts under section 145 of the 2011 Act
section 145(5)(b) of the 2011 Act
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS102SORP)
have not been met or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
Name: Mark Plane Relevant professional qualification or body: ICAEW
Address: 78 Bute Street, Luton, LU1 2EY Date: 25/01/2022
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Caraline Eating Disorders Counselling and Support Services Registered number: 1053897 Chairman's Report 2020-2021
I have pleasure in presenting this report along with the financial information relative to the year under review.
During the last quarter of financial year, we committed to a recruitment plan aligned closely to our perceived views of likely service demand. As an organisation, we acknowledge our own service delivery limitations are determined by the size of our premises, the availability of suitably qualified staff and the funding we are able to generate and secure. Given our cumulative reserves to date, along with plans to raise public awareness of eating disorders, generally, and own expertise in this field, we committed to further permanent staff recruitment. In view of the additional financial pressures on the NHS, largely driven by the continuing Covid pandemic, we are not optimistic in securing enhanced NHS funding for the foreseeable future. With this in mind, we are confident that our general fundraising efforts will eventually provide the financial shortfall we currently seek.
Being deemed an essential service throughout the whole of this year, the cost impact of operating within Covid compliant conditions continues to impact our financial performance. Thankfully, our service delivery has remained as strong as ever, largely due to staff adaptation, reliance on further IT investment and certain changes to our delivery methods.
Total revenues for the year were £329k, being 32% higher than the previous year. The increase in revenues was driven by higher demands from the NHS, leading to the recruitment of additional clinical specialists. I am pleased to report a surplus of income over expenditure of £44k for the year as a whole. Our cost base for the following year will rise substantially, in accordance with our staff recruitment efforts.
Our fantastic team of staff continue to be as supportive and as dedicated to their work as ever. They have demonstrated determination, loyalty, compassion and professionalism during some fairly challenging times. On behalf of my fellow Trustees, I wish to sincerely thank each and every one of them.
Brian Holmes Chair of Trustees/Financial Officer
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Caraline Eating Disorders Counselling and Support Services Registered number: 1053897 Service Director Report 2020-2021
Pressures due to the Pandemic led to high demand for service provision across Luton and Bedfordshire. We acknowledge this as not unique to Caraline but to Eating Disorder service providers nationally. The Voluntary and Statutory sectors struggle to meet those needing to access services. Therefore, thresholds are changed to ensure risk is managed for those who are very unwell. Pressure on our statutory partners and due to change in thresholds meant that Caraline needed to work with far more complex cases whilst trying to maintain a focus on early intervention. Therefore, we needed to consider how we could deliver the evidencebased interventions to more clients, which led to the delivery of CBT-t group sessions for those presenting with Bulimia Nervosa and Binge Eating Disorder. This enabled us to offer individual therapy to our service users we considered most at risk.
Recruitment
It was essential that Caraline recruit staff to ensure service delivery, taking into account demand and expansion. Recruitment into the field of eating disorders is a difficult one, given working in the field requires specially trained staff, of which there is a national deficit. Caraline proactively sought a team with skills that could be developed, including a Clinical Lead, Peer Support Worker, Assistant Psychologist and two Trainee CBT Therapists on the clinical side. An Executive Assistant was also employed to help me manage the growing service and explore other funding avenues given our service demand does not match our current funding.
Current Services Provided by Caraline
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Peer-led support group
-
Eating Behaviour Groups
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CBT-T Groups
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Individual CBT-e
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Individual CBT-T
Caraline is also working with the Milton Keynes Eating Disorder Lifespan service to provide specialist therapy to young people and adults living with eating disorders.
Many of our services switched to online delivery during this time, but some clients could still access in-person sessions. Interestingly, one of our Assistant Psychologists conducted a piece of research enquiring if clients would prefer online or in-person sessions in the future. The outcome of the research suggested that online or a mixture was preferable. The piece of research was presented at the NHS Eating Disorder Clinical Network, and it is currently being reviewed with a view for publication.
Thank you
I am so proud of Team Caraline, all of whom have gone above and beyond to deliver the service in very demanding times. I thank you all for your dedication, passion and support.
Claire Jackson Service Director
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Caraline Eating Disorders Counselling and Support Services Statement of Financial Activities for the year ended 31 March 2021
| Incoming Resources PCT Service Level Agreement Donations Grants Bank Interest Other Income Total Income Resources expended Wages and salaries Pensions Employer's NI Subcontractor costs Staff training and welfare Rent Rates and Utilities Cleaning Premises Maintenance Postage, Freight & Courier Light and Heating General Expenses Insurance Printing & Stationery IT Software and Consumables Subscriptions Telephone & Internet Depreciation Travel Expenses Accountancy fees Advertising and PR Other legal and professional Total Expenses Surplus/(Deficit) of Income over Expenditure Fund balance b/f Surplus/(Deficit) of Income over Expenditure Transfer between funds Fund balance c/f |
Unrestricted funds £ - 2,120 - 66 300 2,486 - - - - - - - 2,743 1,965 - - 10 590 - - 35 532 - - 1,640 - - 10,354 (7,868) 56,978 (7,868) 107,101 156,211 |
Restricted funds £ 323,024 - 3,485 - - 326,509 192,416 5,302 14,102 41,284 139 402 725 - - - 3,921 - 1,767 1,421 8,092 - 1,594 2,632 16 - 717 - 274,530 51,979 46,734 51,979 - 98,713 |
Endowment Funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 107,101 - (107,101) - |
2021 Total funds £ 323,024 2,120 3,485 66 300 328,995 192,416 5,302 14,102 41,284 139 402 725 2,743 1,965 - 3,921 10 2,357 1,421 8,092 35 2,126 2,632 16 1,640 717 - 284,884 44,111 210,813 44,111 - 254,924 |
2020 Prior year funds £ 243,180 640 5,000 319 - 249,139 130,049 3,841 8,390 36,010 2,612 563 776 1,893 1,150 280 2,045 15 132 2,544 6,653 396 3,027 537 1,184 2,600 1,074 2,342 208,113 41,026 169,787 41,026 - 210,813 |
|---|---|---|---|---|---|
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Caraline Eating Disorders Counselling and Support Services Registered number: 1053897 Balance Sheet as at 31 March 2021
| Notes Fixed assets Tangible assets 3 Current assets Debtors 4 Cash at bank and in hand Creditors: amounts falling due within one year 5 Net current assets Net assets Funds of the Charity Restricted funds Unrestricted funds Endowment funds Total Funds |
Unrestricted funds £ 116,663 6,215 47,172 53,387 (13,839) 39,548 156,211 - 156,211 - 156,211 |
Restricted funds £ - - 98,713 98,713 - 98,713 98,713 98,713 - - 98,713 |
Endowment funds £ - - - - - - - - - - - |
2021 Total £ 116,663 6,215 145,885 152,100 (13,839) 138,261 254,924 98,713 156,211 - 254,924 |
2020 Total £ 107,852 217,799 108,606 |
|---|---|---|---|---|---|
| 326,405 (223,444) 102,961 |
|||||
| 210,813 46,734 56,978 107,101 |
|||||
| 210,813 |
Signed:
Signature Print Name
Date of approval
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Caraline Eating Disorders Counselling and Support Services Notes to the Accounts for the year ended 31 March 2021
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011.
There have been no changes of accounting policy, changes to accounting estimates or material prior year errors.
Recognition of income
Income is included in the Statement of Financial Activities (SoFA) when
-
the charity becomes entitled to the resources;
-
it is more likely than not that the trustees will receive the resources; and
-
the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition criteria are met.
In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and support costs
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
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Caraline Eating Disorders Counselling and Support Services Notes to the Accounts for the year ended 31 March 2021
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years |
|---|---|
| Leasehold land and buildings | over the lease term |
| Office Equipment | over 2 years |
| Fixtures, fittings, tools and equipment | over 5 years |
Debtors
Debtors (including trade debtors, prepayments and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
| 2 Employee costs Salaries and wages Social security costs Pension costs (defined contribution scheme) |
2021 192,416 14,102 5,302 211,820 |
2020 130,049 8,390 3,841 142,280 |
|---|---|---|
| No employees received employee benefits for the reporting period of more than £60,000. Charitable activities Overheads Average number of persons employed by the charity |
2021 Number 5 2 7 |
2020 Number 4 1 5 |
|---|---|---|
During the year 2 Trustees (2020 - nil) received payment for services to the charity.
Brian Holmes received £13,750 (2020 - £nil) salary as an employee of the charity. Wendy Whipp received £5,500 (2020 - £nil) for supervision services provided to the charity.
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Caraline Eating Disorders Counselling and Support Services Notes to the Accounts
for the year ended 31 March 2021
3 Tangible fixed assets
| Tangible fixed assets | |||
|---|---|---|---|
| Cost At 1 April 2020 Additions At 31 March 2021 Depreciation At 1 April 2020 Charge for the year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 Freehold land and buildings: Historical cost Cumulative depreciation based on historical cost |
Land and buildings £ 107,101 - 107,101 - - - 107,101 107,101 |
Office Equipment £ 1,288 11,443 12,731 537 2,632 3,169 9,562 751 2021 £ 107,101 - 107,101 |
Total £ 108,389 11,443 |
| 119,832 537 2,632 |
|||
| 3,169 116,663 107,852 2020 £ 107,101 - |
|||
| 107,101 |
Kline House, Luton was purchased in 1997 from a National Lottery grant and is held at historical cost.
In August 2021, the National Lottery Community Fund confirmed they no longer hold a financial interest in the property.
| 4 Debtors Trade debtors Other debtors 5 Creditors: amounts falling due within one year Trade creditors Taxation and social security costs Other creditors |
2021 £ 3,785 2,430 6,215 2021 £ 6,414 5,985 1,440 13,839 |
2020 £ 215,180 2,619 |
|---|---|---|
| 217,799 2020 £ 1,130 4,184 218,130 |
||
| 223,444 |
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Caraline Eating Disorders Counselling and Support Services Notes to the Accounts
for the year ended 31 March 2021
| 6 Movement in funds General Funds PCT and Grant Funding Endowment Fund Total Funds Net movement in funds, included in the above are as follows Incoming resources £ Unrestricted funds General Funds 2,486 Restricted funds PCT and Grant Funding 326,509 Endowment funds Property Fund - Total Funds 328,995 |
At 31/3/20 £ 56,978 46,734 107,101 210,813 Incoming resources £ (10,354) (274,530) - (284,884) |
Net movement in funds £ 99,233 51,979 (107,101) 44,111 Transfer £ 107,101 - (107,101) - |
At 31/3/21 £ 156,211 98,713 - 254,924 Movement in funds £ 99,233 51,979 (107,101) 44,111 |
|---|---|---|---|
In August 2021, the National Lottery Community Fund confirmed they no longer hold a financial interest in the property. The property Kline House, was moved from Endowment Funds to General Funds.
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