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
1
## **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
2
**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
3
**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**
- Peer-led support group
- Eating Behaviour Groups
- CBT-T Groups
- Individual CBT-e
- 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
4
## **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|
|---|---|---|---|---|---|
5
## **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
6
## **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.
7
## **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.
8
## **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|
9
## **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.
10