2021-03-31-accounts

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REPORTOF THE TRUSTEES

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STATEMENT OF FINANCIALACTIVITIES

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BALANCE SHEET

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pf':[I,,- NOTESTOTHE FINANCIAL STATEMENTS

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

General information and basis of preparing the financial statements

Carers Trust, Heart of England is a Company Limited by Guarantee, incorporated in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £5 per member of the charity. The address of the registered office is given in the charity information on page 8 of these ��operations and principal activities are given on page 2.

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

The financial statements are prepared on a going concern basis under the historical cost convention modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Funds

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Unrestricted-designated funds, these funds are ring-fenced for the initiatives supporting charity's strategic objectives.

Restricted-designated funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

The cost of raising and administering such funds are charged against the specific fund.

Investment income and gains are allocated to the appropriate fund.

Income recognition

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

In accordance with the Charities SORP income received in advance and specified by the provider as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred or are recognised on an accruals basis to the period to which they relate. Such deferrals are shown in the notes to the financial statements and the sums involved are shown as creditors in the financial statements.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income received in exchange for supplying goods and services in order to raise funds is recognised when entitlement has occurred.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS102).

continued...

Page 21

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES � continued

Income from government grants and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met these amounts are deferred.

Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends, interest, and rent. Where it is not practicable to identify investments management costs incurred within the scheme with reasonable accuracy the investment income is reported net of these costs. Interest income is recognised using the effective interest method and ��payment is established.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Fund raising costs are those incurred in seeking voluntary contributions and include the costs of disseminating information in support of charitable activities.

Governance costs are those which relate to the provision of governance infrastructure of the charity. Included within this category are costs associated with the strategic management of the charity's activities, and all trustees and committee costs.

Allocation and apportionment of costs

Support Costs: The costs are directly allocated to that contract. Where support costs relate to several contracts, the costs are allocated to each of the contacts in direct proportion to the care staff hours that are required by the contract.

The number of care staff hours in a contract is deemed to be the appropriate basis for allocating support costs as it closely reflects the resource usage of the support functions for the core activities. Support costs that represent the support functions of Management, Finance and Accounts, Human resources, IT and Offices facilities are allocated to each activity based on the number of staffs performing a particular activity in relation to the total number of staffs performing all the core activities.

Recognition of liabilities

Liabilities are recognised on accrual basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the Charities SORP.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities (SoFA) on a straight-line basis over the period of the lease.

Investments

Short term investments are classified as current assets and valued at current market value.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - not provided Improvements to property - Over the period of lease Fixtures, fittings & equipment - 25% on reducing balance

continued...

Page 22

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES � continued

Tangible fixed assets � continued

Freehold property policy - The charity does not depreciate assets that retain their value over the period of ownership.

Tangible fixed assets are stated at historic cost less accumulated depreciation. Costs include the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. All expenditure of a capital nature is capitalised at cost as fixed assets with items costing below £1,500 being fully expensed during the year of purchase.

Taxation

The charity is exempt from corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the Charity and is therefore included in the relevant costs in the Statement of Financial Activities (SoFA).

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

Financial assets and liabilities are defined as basic financial instruments under FRS102. These are measured at amortised cost.

Going concern

The trustees have considered the reserves policy above and the working capital requirements for the period of 12 months from the date of this report and have reasonable expectation that the Charity has adequate resources to continue its operations for the foreseeable future. Accordingly, the trustees continue to adopt the going concern basis for the preparation of the annual report and accounts.

2. DONATIONS AND LEGACIES

Unrestricted Restricted funds funds £ £ Donations and subscriptions 52,090 - 3. OTHER TRADING ACTIVITIES Unrestricted Restricted funds funds £ £ Fundraising events 273 - 4. INVESTMENT INCOME Unrestricted Restricted funds funds £ £ Deposit account interest 4,924 -	2021 Total funds £ 52,090 2021 Total funds £ 273 2021 Total funds £ 4,924	2020 Total funds £ 42,343	2020 Total funds £ 42,343
		2020 Total funds £ 288 2020 Total funds £ 11,076	2020 Total funds £ 288

continued...

Page 23

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

5. INCOME FROM CHARITABLE ACTIVITIES

Activity Local authority contracts Care and support services Grants Care and support services	2021 £ 1,744,949 1,960,589 3,705,538	2020 £ 1,684,421 1,711,963 3,396,384

In the above Grants figures for Care and support services include the following funding providers:

Grant provider
Activity
Big Lottery-Young Carers
Care and support services
Children In Need - Young Carers
Care and support services
Children In Need - Stars Club
Care and support services
Carers Trust- Network Innovation
Care and support services
Henry Smith Charity
Care and support services
Big Lottery- GP Carers Support
Care and support services
Local Authority
Care and support services
MacMillan
Care and support services
Other grants
Care and support services

2021
£
2020
£
97,396
90,951
33,099
40,129
4,230
9,997
10,000
-
-
11,888
-
893
1,791,369
1,511,208
9,503
34,034
14,992
12,863
1,960,5891,711,963

6. RAISING FUNDS

Raising donations and legacies

Unrestricted Restricted funds funds £ £ Staff costs 10,361 - Carers grant equipment 5,979 - Protective clothing 8,030 - Support costs 14,307 - 38,677 -	2021 Total funds £ 10,361 5,979 8,030 14,307 38,677	2020 Total funds £ 15,721 - - 13,079 28,800

Other trading activities

Other trading activities
			2021	2020
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	£	£	£	£
Support costs	644	-	644	5,284

continued...

Page 24

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2021

6. RAISING FUNDS - continued

Investment management costs

Unrestricted funds £ Support costs 250 Aggregate amounts 39,571 7. CHARITABLE ACTIVITIES COSTS Care and support services 8. DIRECT COSTS OF CHARITABLE ACTIVITIES Staff costs Carers' grant equipment & support Protective clothing Training costs Bad debts Depreciation Loss on sale of assets 9. SUPPORT COSTS Raising donations and legacies Other trading activities Investment management costs Care and support services	Restricted funds £ - - Direct Costs (see note 8) £ 2,642,936 Management £ 14,307 644 250 848,051 863,252	2021 Total funds £ 250 39,571 Support costs (see note 9) £ 988,670 2021 £ 2,409,387 185,426 - 33,670 - 13,843 610 2,642,936 Governance costs £ - - - 140,619 140,619	2020 Total funds £ 844 34,928 Totals £ 3,631,606 2020 £ 2,207,549 88,513 10,997 40,836 73 16,816 - 2,364,784 Totals £ 14,307 644 250 988,670 1,003,871

continued...

Page 25

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

9. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Wages Social security Premises costs Insurance Light and heat Telephone Postage and stationery Advertising Computer support Recruitment Other expenses Repair and renewals Grants to carers Wages Pensions Auditors' remuneration Premises costs Insurance Light and heat Telephone Postage and stationery Training expenses Legal and professional charges Computer costs Wages Social security Premises costs Insurance Light and heat Telephone Postage and stationery Advertising Computer support Recruitment Other expenses Repair and renewals Grants to carers Wages Carried forward	Raising donations and legacies £ 2,645 - - 27 7 26 239 - 50 - 11,105 208 - - - - - - - - - - - - 14,307 Care and support services £ 509,813 51,209 39,632 24,035 12,691 35,469 7,459 6,019 86,405 17,110 4,593 48,711 4,905 54,137 902,188	Other trading activities £ 315 - - 31 46 10 178 - 64 - - - - - - - - - - - - - - - 644 2021 Total activities £ 513,003 51,209 39,632 24,093 12,744 35,525 7,876 6,019 86,519 17,110 15,698 48,919 4,905 54,137 917,389	Investment management costs £ 230 - - - - 20 - - - - - - - - - - - - - - - - - - 250 2020 Total activities £ 478,946 44,304 63,492 23,444 12,546 27,863 16,971 23,317 48,862 23,363 7,058 15,875 8,027 53,075 847,143

continued...

Page 26

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

9. SUPPORT COSTS - continued

Brought forward Pensions Auditors' remuneration Premises costs Insurance Light and heat Telephone Postage and stationery Training expenses Legal and professional charges Computer costs	Care and support services £ 902,188 - 5,275 480 243 459 1,749 3,400 2,331 70,796 1,749 988,670	2021 Total activities £ 917,389 - 5,275 480 243 459 1,749 3,400 2,331 70,796 1,749 1,003,871	2020 Total activities £ 847,143 6,666 4,800 578 238 450 1,715 3,656 420 98,030 1,715 965,411

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Auditors' remuneration Depreciation - owned assets Deficit on disposal of fixed assets	2021 £ 5,275 13,843 610	2020 £ 4,800 16,816 -

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

During the year ending 31st March 2021 expenses totalling £Nil (2020: £240) were paid to trustees.

12. STAFF COSTS

STAFF COSTS
Wages and salaries Social security costs Other pension costs	2021 £ 2,786,460 194,429 57,208 3,038,097	2020 £ 2,576,824 169,721 59,716
		2,806,261

continued...

Page 27

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

12. STAFF COSTS - continued

The average monthly number of employees during the year was as follows:

Chief Executive Practical support services Young/adult carer information Central management support Finance and administration	2021 1 118 30 1 8 158	2020 1 110 32 2 8 153

No employees received emoluments in excess of £60,000.

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Care and support services Other trading activities Investment income Total EXPENDITURE ON Raising funds Charitable activities Care and support services Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	ACTIVITIES Unrestricted funds £ 42,343 - 288 11,076 53,707 34,928 785 35,713 17,994 515,791 533,785	Restricted funds £ - 3,396,384 - - 3,396,384 - 3,310,203 3,310,203 86,181 1,200,977 1,287,158	Total funds £ 42,343 3,396,384 288 11,076
			3,450,091 34,928 3,310,988
			3,345,916
			104,175 1,716,768
			1,820,943

continued...

Page 28

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

14. TANGIBLE FIXED ASSETS

		Freehold Improvements Fixtures,fittings Totals	Freehold Improvements Fixtures,fittings Totals	Freehold Improvements Fixtures,fittings Totals	Freehold Improvements Fixtures,fittings Totals	Freehold Improvements Fixtures,fittings Totals	Freehold Improvements Fixtures,fittings Totals
		property		to	&	equipment
				Property
		£		£		£	£
	COST
	At 1 April 2020	406,332		103,023	102,918		612,273
	Additions		-	-		1,704	1,704
	Disposals		-	-		(9,727)	(9,727)
	At 31 March 2021	406,332		103,023		94,895	604,250
	DEPRECIATION
	At 1 April 2020	12,256		11,626		67,240	91,122
	Charge for year		-	4,923		8,920	13,843
	Eliminated on disposal		-	-		(9,117)	(9,117)
	At 31 March 2021	12,256		16,549		67,043	95,848
	NET BOOK VALUE
	At 31 March 2021	394,076		86,474		27,852	508,402
	At 31 March 2020	394,076		91,397		35,678	521,151
15.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
						2021	2020
						£	£
	Trade debtors					37,347	90,320
	Other debtors					1,870	227
	Prepayments					9,136	7,015
						48,353	97,562
16.	CREDITORS: AMOUNTS FALLING DUE WITHIN		ONE YEAR
						2021	2020
						£	£
	Trade creditors and provisions				176,766		69,772
	Deferred income (see below)				946,148		923,163
					1,122,914		992,935
	Deferred income
					2021		2020
					£		£
	As at 1st April 2020				923,163		961,033
	Amounts received in the year				1,983,574		1,664,334
	Income utilised in the year				(1,960,589)		(1,702,204)
	As at 31st March 2021				946,148		923,163

continued...

Page 29

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

17. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year Between one and five years In more than five years	2021 £ 35,371 57,600 172,800 265,771	2020 £ 51,013 72,360 187,200 310,573

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed assets Current assets Current liabilities	Unrestricted funds £ 27,852 580,353 (56,704) 551,501	Restricted funds £ 480,550 2,029,497 (1,066,210) 1,443,837	2021 Total funds £ 508,402 2,609,850 (1,122,914) 1,995,338	2020 Total funds £ 521,151 2,292,727 (992,935) 1,820,943

19. MOVEMENT IN FUNDS

Net
Transfers
movement
between
At 1.4.20
in funds
funds
£
£
£
Unrestricted funds
General funds
99,230
17,716
1,917
Designated funds
434,555
-
(1,917)
533,785
17,716
-
Restricted funds
Designated funds
1,287,158
156,679
-
TOTAL FUNDS
1,820,943
174,395
-
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General funds
57,287
(39,571)
Restricted funds
Designated funds
3,788,285
(3,631,606)
TOTAL FUNDS
3,845,572
(3,671,177)

At
31.3.21
£
118,863
432,638
551,501
1,443,837
1,995,338
Movement
in funds
£
17,716
156,679
174,395

Page 30

continued...

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers movement between At 1.4.19 in funds funds £ £ £ Unrestricted funds General funds 86,081 17,994 (4,844) Designated funds 429,710 - 4,844 515,791 17,994 - Restricted funds Designated funds 1,200,977 86,181 - TOTAL FUNDS 1,716,768 104,175 - Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General funds 53,707 (35,713) Restricted funds Designated funds 3,396,384 (3,310,203) TOTAL FUNDS 3,450,091 (3,345,916) Unrestricted- Designated Funds Balance at 1 April 2020 Transfer from General Funds Transfer to General Funds £ £ £ Personnel 200,000 - - Premises 120,000 - - Premises�Penny Collard centre 56,000 - - Equipment replacement 50,000 - - Acts of Kindness 5,000 - (4,230) Social club 332 - - General carers support 448 - - Parent carers support 356 - - Milan asian carers support 1,064 - - Bursary fund 1,355 - (938) Milestone Holding Ltd - 5,000 (1,749) Total 434,555 5,000 (6,917)	Net Transfers movement between At 1.4.19 in funds funds £ £ £ Unrestricted funds General funds 86,081 17,994 (4,844) Designated funds 429,710 - 4,844 515,791 17,994 - Restricted funds Designated funds 1,200,977 86,181 - TOTAL FUNDS 1,716,768 104,175 - Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General funds 53,707 (35,713) Restricted funds Designated funds 3,396,384 (3,310,203) TOTAL FUNDS 3,450,091 (3,345,916) Unrestricted- Designated Funds Balance at 1 April 2020 Transfer from General Funds Transfer to General Funds £ £ £ Personnel 200,000 - - Premises 120,000 - - Premises�Penny Collard centre 56,000 - - Equipment replacement 50,000 - - Acts of Kindness 5,000 - (4,230) Social club 332 - - General carers support 448 - - Parent carers support 356 - - Milan asian carers support 1,064 - - Bursary fund 1,355 - (938) Milestone Holding Ltd - 5,000 (1,749) Total 434,555 5,000 (6,917)	Net Transfers movement between At 1.4.19 in funds funds £ £ £ Unrestricted funds General funds 86,081 17,994 (4,844) Designated funds 429,710 - 4,844 515,791 17,994 - Restricted funds Designated funds 1,200,977 86,181 - TOTAL FUNDS 1,716,768 104,175 - Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General funds 53,707 (35,713) Restricted funds Designated funds 3,396,384 (3,310,203) TOTAL FUNDS 3,450,091 (3,345,916) Unrestricted- Designated Funds Balance at 1 April 2020 Transfer from General Funds Transfer to General Funds £ £ £ Personnel 200,000 - - Premises 120,000 - - Premises�Penny Collard centre 56,000 - - Equipment replacement 50,000 - - Acts of Kindness 5,000 - (4,230) Social club 332 - - General carers support 448 - - Parent carers support 356 - - Milan asian carers support 1,064 - - Bursary fund 1,355 - (938) Milestone Holding Ltd - 5,000 (1,749) Total 434,555 5,000 (6,917)	At 31.3.20 £ 99,231 434,554 533,785 1,287,158 1,820,943 Movement in funds £ 17,994 86,181 104,175 Balance at 31 March 2021 £ 200,000 120,000 56,000 50,000 770 332 448 356 1,064 417 3,251
	434,555 5,000	(6,917)	432,638

continued...

Page 31

CARERS TRUST, HEART OF ENGLAND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

19. MOVEMENT IN FUNDS - continued

Restricted- designated funds are represented by local authority contracts with Coventry City Council, Warwickshire County council And Coventry and Warwickshire Clinical Commissioning Groups.

Unrestricted - general funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Unrestricted-designated funds, These funds are ring-fenced for the initiatives supporting charity's strategic objectives.

20. PENSION COMMITMENT

The Charity operates a defined contribution scheme for its employees. The defined contributions are paid immediately each month to the nominated fund of the respective employees. The amount paid into schemes during the year amounted to £57,208 (2020: £59,716). The total amount prepaid at 31 March 2021 was £1,870 (2020: £227).

21. RELATED PARTY DISCLOSURES

During the year ending 31st March 2021, fees for planning services amounting to £Nil (2020 £5,418) were paid to Vagdia and Holmes Limited. Mr D Vagdia who is a trustee of Carers Trust, Heart of England is also a director of Vagdia and Holmes Limited. The amount due to Vagdia and Holmes Limited at 31st March 2021 was £Nil (2020 £2,160).

During the year ending 31st March 2021, training services were provided by The MD Centre Limited amounting to £7,285 (2020 £19,408). Mrs S Woodhouse who is the CEO of Carers Trust, Heart of England is also a director of The MD Centre Limited. The amount due to The MD Centre at 31st March 2021 was £200 (2020 £1,600).

22. ULTIMATE CONTROLLING PARTY

Carers Trust, Heart of England is a charitable company limited by guarantee. The members of the company have agreed to contribute £5 each to the assets of the company in the event of company being wound up.

Ultimate control of the company rests with the trustees who are also directors and members of the company.

Page 32

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