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 2022
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 (resigned 6 September 2022) Alan Jeffs (resigned 7 June 2022) John Jackson Wendy Whipp Gareth Willmer
Independent Examiner
Mark Plane ACA Whittaker Plane Ltd 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 29 August 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 2022, 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 needed. The charity’s gross income exceeded £25,000 and I am qualified to undertake the examination by being a 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:
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examine the accounts under section 145 of the 2011 Act
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
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to state whether particular matters have come to my attention
Basis of independent examiner’s report
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 present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
Independent examiner’s statement
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:
- to keep accounting records in accordance with section 386 of the Companies Act 2006 and
• to prepare accounts which accord with the accounting records, comply with the accounting requirements of 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: 29/08/2022
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Caraline Eating Disorders Counselling and Support Services Registered number: 1053897 Chairperson's Report 2021-2022
I have pleasure in presenting this report along with the financial information relative to the year under review.
Brian Holmes resigned as Trustee and Chair on 6th September 2022, but continues to fulfil the role of Treasurer as an administrative operative.
Towards the end of the year under review, we were presented with the same challenges as those affecting all other businesses across the United Kingdom – the potential for handling soaring costs. We, as a management team, believe that we took timely and, in the main, effective decisions so as to retain and competitively remunerate employees of the charity. Our planned and continuous investment in IT has rewarded us with more integrated information, thereby improving the efficiency of the whole workforce, and their ability to satisfy service demands. There remains a substantial funding shortfall, now preventing Caraline from being able to extend its services, which are clearly still in critical demand.
For virtually the entire period of 2021/22, Covid restrictions continued to constrain delivery of our essential community services. Policies adopted towards the end of the previous year, were successfully carried through, resulting in most of our service user targets being achieved.
Total revenues for the year were £377k, being almost 15% higher than the previous year. The increase in revenues was largely driven by the current higher running costs and recruitment increases in qualified personnel. General improvements and extensions in our fund-raising efforts also contributed to the rise in recorded income. For the financial year as a whole, expenditure exceeded income by £63k, and this result was anticipated at the beginning of the year. Effort must now be spent in securing additional future funds, so that the organisation can continue to meet its obligations both financially and contractually.
Again, our wonderfully dedicated team of staff continue to be as supportive and professional as ever. It has not been an easy year for any of them, and I take this opportunity, on behalf of my fellow Trustees, to thank them for their past heroic efforts, determination and patience.
Wendy Whipp Chair of Trustees
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Caraline Eating Disorders Counselling and Support Services Registered number: 1053897 Service Director Report 2021-2022
The COVID-19 pandemic of 2020 has continued to affect the delivery of Mental Health Services, including the Voluntary Sector. Demand for service is high, with an observation of high levels of referrals being received. Given the high demand, Caraline adapted some of its current service provisions to offer evidence-based intervention to those that needed it. Working closely with our statutory partners to ensure all service users were within the service that best suited their needs. However, due to the high number of referrals received and lack of resources, we had to make a difficult decision to close our referrals temporarily in May 2021 and March 2022.
The development of evidence-based group interventions enables us to see more service users at one time in the ten-week Cognitive Behavioural Therapy for Eating Disorders (CBT-t) group programme. Therefore allowing individual therapy for the more complex presentations of eating disorders.
Recruitment
To help with service demand and acknowledge the difficulties of recruiting appropriately qualified clinicians to deliver the service. Caraline recruited two Assistant Psychologists and enrolled them on a two-year University Course. On completion of the course, the trainees would then be able to apply for full accreditation with BABCP as accredited CBT Psychotherapists. A peer support worker was recruited to provide Peer support to those on the waiting list and facilitate the Peer Support Group. An Executive Assistance was employed to help with the future planning of the service.
Current Services Provided by Caraline
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.
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Individual Enhanced Cognitive Behavioural Therapy for Eating Disoders CBT-e
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Individual Cognitive Behavioural Therapy CBT-T
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Eating Behaviour Groups
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Peer-led support group
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Carers Support Group
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Telephone Helpline
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Training
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 2022
| 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 £ - 3,297 - - - 3,297 - - - - 9,200 - - 1,620 3,590 46 - 98 916 - - 270 758 - - 1,440 - 7,540 26,905 (23,608) 156,211 (23,608) - 132,603 |
Restricted funds £ 374,166 - - - - 374,166 334,138 8,720 27,028 11,500 3,104 - 662 - - - 2,344 - 2,748 927 6,941 - 2,274 7,353 410 - - 5,340 413,489 (39,323) 98,713 (39,323) - 59,390 |
Endowment Funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
2022 Total funds £ 374,166 3,297 - - - 377,463 334,138 8,720 27,028 11,500 12,304 - 662 1,620 3,590 46 2,344 98 3,664 927 6,941 270 3,032 7,353 410 1,440 - 12,880 440,394 (62,931) 254,924 (62,931) - 191,993 |
2021 Prior year 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 |
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Caraline Eating Disorders Counselling and Support Services Registered number: 1053897
Balance Sheet as at 31 March 2022
| Registered number: Balance Sheet as at 31 March 2022 |
1053897 | ||||
|---|---|---|---|---|---|
| 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 £ 115,657 303,484 66,118 369,602 (352,656) 16,946 132,603 - 132,603 - 132,603 |
Restricted funds £ - - 59,390 59,390 - 59,390 59,390 59,390 - - 59,390 |
Endowment funds £ - - - - - - - - - - - |
2022 Total £ 115,657 303,484 125,508 428,992 (352,656) 76,336 191,993 59,390 132,603 - 191,993 |
2021 Total £ 116,663 6,215 145,885 |
| 152,100 (13,839) 138,261 |
|||||
| 254,924 | |||||
| 98,713 156,211 - |
|||||
| 254,924 |
Signed:
Wendy Whipp Signature Print Name Brian Holmes Signature Print Name
29 August 2022 Date of approval
29 August 2022 Date of approval
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Caraline Eating Disorders Counselling and Support Services Notes to the Accounts for the year ended 31 March 2022
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
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the charity becomes entitled to the resources;
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it is more likely than not that the trustees will receive the resources; and
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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
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
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 2022
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) |
2022 334,138 27,028 8,720 369,886 |
2021 192,416 14,102 5,302 |
|---|---|---|
| 211,820 |
| 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 |
2022 Number 10 2 12 |
2021 Number 5 2 |
|---|---|---|
| 7 |
During the year 2 Trustees (2021 - 2) received payment for services to the charity as authorised in the charity trust deed.
Brian Holmes received £20,000 (2021 - £13,750) salary as an employee of the charity.
Wendy Whipp received £11,500 (2021 - £5,500) 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 2022
3 Tangible fixed assets
| Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for the year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 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 £ 12,731 6,346 19,077 3,169 7,352 10,521 8,556 9,562 2022 £ 107,101 - 107,101 |
Total £ 119,832 6,346 |
|---|---|---|---|
| 126,178 | |||
| 3,169 7,352 |
|||
| 10,521 | |||
| 115,657 | |||
| 116,663 | |||
| 2021 £ 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 |
2022 £ 302,473 1,011 303,484 2022 £ 2,770 8,540 341,346 352,656 |
2021 £ 3,785 2,430 |
|---|---|---|
| 6,215 | ||
| 2021 £ 6,414 5,985 1,440 |
||
| 13,839 |
6 Independent Examiner's fee
In 2022 £1,000 (2021 - £1,000) was paid to Whittaker Plane Ltd for examination of the charity's accounts.
In 2022 £400 (2021 - £400) was paid to Whittaker Plane Ltd for payroll services.
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Caraline Eating Disorders Counselling and Support Services Notes to the Accounts for the year ended 31 March 2022
7 Reserves policy
Caraline's policy is to hold 3 months of expenditure in cash reserves.
If the balance falls below this amount the trustees will be informed and monitor the balance weekly until it returns this level.
In 2022 this amount was £106,000.
| 8 Movement in funds General Funds PCT and Grant Funding Endowment Fund Total Funds Net movement in funds, included in the above are as follows Unrestricted funds General Funds Restricted funds PCT and Grant Funding Endowment funds Property Fund Total Funds |
At 31/3/21 £ 156,211 98,713 - 254,924 Incoming resources £ 3,297 374,166 - 377,463 |
Net movement in funds £ (23,608) (39,323) - (62,931) Outgoing resources £ (26,905) (413,489) - (440,394) |
At 31/3/22 £ 132,603 59,390 - |
|---|---|---|---|
| 191,993 | |||
| Movement in funds £ (23,608) (39,323) - |
|||
| (62,931) |
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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