2023-03-31-accounts - Caraline: Eating Disorders Counselling And Support Service

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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 2023

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

John Jackson Wendy Whipp Gareth Willmer (resigned 31st January 2023) Grace Ambrose (appointed 6th September 2022) Sara Yearwood (appointed 6th September 2022)

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 11 October 2023 and signed on its behalf.

Wendy Whipp Trustee

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 2023, 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:

examine the accounts under section 145 of the 2011 Act
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
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: 11/10/2023

Caraline Eating Disorders Counselling and Support Services Registered number: 1053897

Chairperson's Report for the year ended March 2022-2023

I took over the role of Chair of Trustees in September 2022 following the resignation of our long serving Chairperson, Brian Holmes. Gareth Willmer resigned as a trustee but we were joined by Sara Yearwood and Grace Yearwood.

There have been challenges both financially and with staff retention and recruitment. Three members of staff decided to leave their employment at the charity. A long serving member of the team passed away following their illness with cancer. Two members of the team have needed to take time off from their duties due to stress and ill health.

There have been successes with delivering ‘The Body Project’ in schools and providing training on eating disorders to other professionals. This has been done alongside the core work of delivering therapy, both in groups and individually, to those presenting with an eating disorder.

The money that is received from the NHS contract was late in being approved and this has lead the team to consider where other sources of financial support can be found to ensure that the charity is less reliable on this one contract.

We are looking ahead to what we hope will be a good year for the charity and those it serves.

Wendy Whipp

Chair of Trustees

Consultant Counselling Psychologist: Associate Fellow of the British Psychological Society: BABCP Accredited Cognitive and Behavioural Psychotherapist, Trainer & Supervisor Brief Strategic Therapist

HCPC Registered Practitioner Psychologist

Caraline Eating Disorders Counselling and Support Services Registered number: 1053897 Service Director Report: 2022-2023

Overview

Following on from the previous year, Caraline continues to implement interventions to help manage high levels of referrals within eating disorders. We continue to run Cognitive Behavioural Therapy groups, which has targeted high level of Binge Eating Disorder and Bulimia Nervosa. One-to-one therapy has also continued to support individuals with Anorexia Nervosa, OSFED and ARFID.

We have also been pushing preventative interventions through the implementation of ‘the body project’ within schools around Bedford, Luton and Milton Keynes. This intervention is critical as it addresses tackling body issues before eating disorders develop.

The charity has also developed training programmes supporting other services with eating disorder awareness training. Caraline and CAMHS led a joint training service across the region for professionals in the differences between eating disorders and disordered eating. The primary purpose was to help support services and professionals reduce the number of inappropriate referrals to services, help reduce individuals getting lost in the system, and reduce lengthy waiting list times.

Recruitment

Caraline maintained a full complement of staff, including CBT Therapists, Trainee CBT Therapists, Assistant Psychologists, a Peer Support Worker, and an admin team. Although there is still a demand for recruiting qualified psychotherapists, we have continued to support a trainee psychotherapist through a two-year University Course. On completion of the course, the trainee would then be able to apply for full accreditation with BABCP as an accredited CBT Psychotherapist.

Current Services Provided by Caraline

We still maintain a hybrid working model, both online and in person, allowing flexibility for the individuals within the service.

Individual Enhanced Cognitive Behavioural Therapy for Eating Disorders (CBT-e)
Individual Cognitive Behavioural Therapy Ten (CBT-t)
Cognitive Behavioural Therapy Groups for Binge Eating Disorder and Bulimia Nervosa
Peer-led Support Groups
Carers Support Groups
Telephone Helpline
Training

Through the dedication of the team at Caraline and the support from our Trustees, funders, fundraisers and benefactors, Caraline was able to oversee targets and support for over 200 individuals during this period. I want to thank everyone for supporting the charity and the staff who have demonstrated their passion and dedication to supporting the individuals and their loved ones who come to our service for support.

Connor Sutton

Service Director

Caraline Eating Disorders Counselling and Support Services Statement of Financial Activities for the year ended 31 March 2023

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 Travel and subsistence Rates and Utilities Advertising & Marketing Bank Fees Cleaning Premises Maintenance Postage, Freight & Courier Light and Heating General Expenses Volunteer Expenses Insurance Printing & Stationery IT Software and Consumables Subscriptions Telephone & Internet Depreciation Travel Expenses Accountancy fees Advertising and PR Other legal and professional 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 £ - 44,482 3,485 20 5,255 53,242 - - - - - 557 - - 69 942 2,465 - - 132 - 229 - - 517 852 - - 6,950 51 492 39,986 132,603 39,986 - 172,589	Restricted funds £ 387,251 - - - - 387,251 339,442 8,203 28,769 12,000 1,080 - 832 - - - - - 2,235 - - 685 1,930 8,100 - 2,556 7,979 - - - 5,340 (31,900) 59,390 (31,900) - 27,490	Endowment Funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	2023 Total funds £ 387,251 44,482 3,485 20 5,255 440,493 339,442 8,203 28,769 12,000 1,080 557 832 - 69 942 2,465 - 2,235 132 - 914 1,930 8,100 517 3,408 7,979 - 6,950 51 5,832 8,086 191,993 8,086 - 200,079	2022 Prior year funds £ 374,166 3,297 - - -
					377,463
					334,138 8,720 27,028 11,500 12,304 - 662 1,398 29 1,620 3,590 46 2,344 98 - 3,664 927 6,941 270 3,032 7,353 410 1,440 - 12,880

					(62,931)
					254,924 (62,931) -
					191,993

Caraline Eating Disorders Counselling and Support Services Registered number: 1053897

Balance Sheet as at 31 March 2023

Registered number: Balance Sheet as at 31 March 2023	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 Total Funds Signed:	Unrestricted funds £ 111,143 60,154 53,615 113,769 (52,323) 61,446 172,589 - 172,589 172,589	Restricted funds £ - - 27,490 27,490 - 27,490 27,490 27,490 - 27,490	Endowment funds £ - - - - - - - - - -	2023 Total £ 111,143 60,154 81,105 141,259 (52,323) 88,936 200,079 27,490 172,589 200,079	2022 Total £ 115,657 303,484 125,508
					428,992 (352,656) 76,336
					191,993
					59,390 132,603
					191,993

Wendy Whipp 11th October 2023

John Jackson 11th October 2023

Caraline Eating Disorders Counselling and Support Services Notes to the Accounts for the year ended 31 March 2023

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

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.

Caraline Eating Disorders Counselling and Support Services Notes to the Accounts for the year ended 31 March 2023

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:

Office Equipment

over 2 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)	2023 334,138 27,028 8,720 369,886	2022 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	2023 Number 10 2 12	2022 Number 5 2
		7

During the year 1 Trustee (2022 - 2) received payment for services to the charity as authorised in the charity trust deed.

Wendy Whipp received £12,000 (2022 - £11,500) for supervision services provided to the charity.

Caraline Eating Disorders Counselling and Support Services Notes to the Accounts

for the year ended 31 March 2023

3 Tangible fixed assets

Cost At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for the year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 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 £ 19,077 3,465 22,542 10,521 7,979 18,500 4,042 8,556 2023 £ 107,101 - 107,101	Total £ 126,178 3,465
			129,643
			10,521 7,979
			18,500
			111,143
			115,657
			2022 £ 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	2023 £ 58,255 1,899 60,154 2023 £ 2,797 7,612 41,914 52,323	2022 £ 302,473 1,011
		303,484
		2022 £ 2,770 8,540 341,346
		352,656

6 Independent Examiner's fee

In 2023 £1,000 (2022 - £1,000) was paid to Whittaker Plane Ltd for examination of the charity's accounts.

In 2023 £400 (2022 - £400) was paid to Whittaker Plane Ltd for payroll services.

Caraline Eating Disorders Counselling and Support Services Notes to the Accounts for the year ended 31 March 2023

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 2023 this amount was £108,000.

8 Movement in funds General Funds PCT and Grant Funding 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 31/3/22 £ 132,603 59,390 191,993 Incoming resources £ 53,242 387,251 - 440,493	Net movement in funds £ 39,986 (31,900) 8,086 Outgoing resources £ (13,256) (419,151) - (432,407)	At 31/3/23 £ 172,589 27,490
			200,079
			Movement in funds £ 39,986 (31,900) -
			8,086