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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 03244453 (England and Wales) REGISTERED CHARITY NUMBER: 1060552

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

FOR

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

(A COMPANY LIMITED BY GUARANTEE)

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 16

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2023. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity's objectives are to relieve the stresses experienced by carers and beneficiaries. "Beneficiaries" means any person or people who have care needs as a result of disability, illness or age, and "Carers" means any person or people involved in the provision of care for a beneficiary or beneficiaries. The area of benefit shall be East Sussex, Brighton and Hove as agreed by the Board of Trustees.

The policy of the scheme continues to be working closely with East Sussex County Council, Brighton and Hove City Council and the Clinical Commissioning Groups covering the Charity's operational area, to provide respite services wherever possible.

Public benefit

In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit and to the Charity Commission Guidance on public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that they have set.

The Trustees believe that the following paragraphs, specifically on the "Objectives and Activities" and "Achievements and Performance" for the year, relate in detail the benefit the Charity provides to the public.

Page 1

EAST SUSSEX BRIGHTON & HOVE CROSSROADS

- CARING FOR CARERS LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity has continued to deliver high quality care to clients to enable carers to have respite. Clients receive care at home and at the Bentley Grange Day Care Centre in Hailsham.

In total, the charity provided 15,029 hours of care between 1st April 2022 and 31st March 2023. Continued cases of Covid 19 infections, long-term absences and recruitment issues have had a negative impact on the number of care hours we have delivered when compared to last year.

As in previous years, the charity continues to support people of all ages living with a wide range of ill health and disabilities, such as Parkinson's Disease, Dementia, Stroke, Multiple Sclerosis, Down's Syndrome, Cancer, Autism, Epilepsy and others. The charity's Care Support Workers undergo a comprehensive training programme which enables them to provide a high quality of care to our service users.

The use of PPE by our Care Support Workers is now strongly recommended, but discretionary.

We have managed to continue to offer a free 6-week respite service to carers who found themselves at crisis and intend to raise additional funds to continue providing this support, as its value to those who access the service is clear.

The Carers Hub continues to increase the number of referrals to the charity for the My Health Matters (MHM) scheme, which enables carers to attend appointments to support their own health and wellbeing needs. Care visits under the My Health Matters initiative now accounts for approximately 20% of our workload. We delivered 2,163 hours of support under this initiative during 2022-2023.

The council continues to financially support the My Health Matters service.

Referrals from the Carers Hub for us to act as an Emergency Back Up (EBUP) have also increased. This service gives carers peace of mind that Crossroads will provide care and support to their loved one should an emergency arise where the carer is unable to do so. Our Care Managers now carry out all EBUP assessments in the client's home and register these with the council.

Our day centre, Bentley Grange, reduced the number of days it is open to visiting clients and those residing at Bentley Grange, from 3 to 2 days a week part way through the year. This was due to the loss of some clients who have either passed away or gone into long term care and the resignation of one member of staff, whose open position has proved difficult to fill due to the current recruitment situation.

Conclusion

This has been a challenging year, where government and council funding to support through Covid ceased completely, staff recruitment has been difficult and respite care services slowly recovered as we stepped out of the shadow of the pandemic and our clients allowed our carers back into their homes.

Considering this, the Trustees consider that the charity has proved resilient and performed well. Clients continue to highly value the service and feel that their loved ones receive an excellent standard of care, as is supported by client feedback received.

Page 2

EAST SUSSEX BRIGHTON & HOVE CROSSROADS

- CARING FOR CARERS LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023

FINANCIAL REVIEW

Financial position

Total income for the year was £386,515. This sum includes the monies receivable under the service agreements with East Sussex County Council, Brighton & Hove City Council and the Clinical Commissioning Groups covering the charity's operational area. Other income received includes fees for private services and donations.

The continuing policy is to strive to meet commitments within the funding provided and to ensure that the reserves are not depleted to an unsustainable extent.

Funding is directly related to key objectives and the significant expense continues to be salaries and wages paid for the provision of care.

Total expenditure for the year was £399,415, resulting in a deficit for the year of £12,900. The balance of reserves carried forward was £257,356. The reserves are made up of restricted reserves totalling £nil and unrestricted reserves of £257,356.

Reserves policy

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

FUTURE PLANS

The charity's aims for the future are to continue to provide high quality respite to carers and people with care needs, whilst:

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The organisation is a charitable company limited by guarantee, incorporated on 2 September 1996 (Company Registration No 03244453) which was registered as a charity on 14 February 1997 (Charity Registration No 1060552).

The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles, the Trustees are elected at the Annual General Meeting.

The Members have guaranteed to contribute a maximum of £1 each in the event of the company being wound up.

Page 3

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

The management of the Charity is the responsibility of the Board of Trustees who are elected and co-opted under the terms of the Articles of Association. The number of Board members shall not be less than four and no more than nine. In addition, three persons may be co-opted to the Board at any time by the Trustees. All new Trustees once elected are inducted and are handed the Charity's organisational policies and documents. Trustees are encouraged to attend training courses as required, as well as utilising online resources for Trustees and attending local networking opportunities. The Board of Trustees delegated the day-to-day operation of the Charity to the Chief Executive Officer/Registered Manager and the Chief Finance Officer. The Board meets on a six to eight weekly basis. Other meetings are arranged as considered necessary.

The charity is a network partner of the Carer's Trust and each Crossroads Scheme works in its own area but is bound by the overall policies of the Trust.

Registered manager

Sharlene Small

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03244453 (England and Wales)

Registered Charity number

1060552

Registered office

Community Base 113 Queens Road Brighton BN1 3XG

Trustees

K J Barnard P Senker R Brown Ms A Lakosova (resigned 4/5/2022) Ms C O'Leary Ms R Swann

Independent Examiner

M Partridge FCA Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Page 4

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023

REFERENCE AND ADMINISTRATIVE DETAILS Bankers

Barclays Bank PLC PO Box 779 Eastbourne East Sussex BN21 3PQ

NatWest PLC Castle Square Brighton East Sussex, BNI 1EE

Working Name

East Sussex Brighton and Hove Crossroads Care

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of East Sussex Brighton & Hove Crossroads - Caring for Carers Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 12[th] July 2023

R Brown - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

Independent examiner's report to the trustees of East Sussex Brighton & Hove Crossroads - Caring for Carers Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

M Partridge FCA

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Date: 19[th] July 2023

Page 6

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
2,903
Charitable activities
4
Charitable Activities
382,781
Investment income
3
131
Other income
-
Total
385,815
EXPENDITURE ON
Raising funds
-
Charitable activities
Charitable Activities
398,715
William Daly Centre
-
Total
398,715
NET INCOME/(EXPENDITURE)
(12,900)
RECONCILIATION OF FUNDS
Total funds brought forward
270,256
TOTAL FUNDS CARRIED FORWARD
257,356		 Restricted
funds
£
-
700
-
-
700
-
700
-
700
-
-
-		 2023
Total
funds
£
2,903
383,481
131
-
386,515
-
399,415
-
399,415
(12,900)
270,256
257,356		 2022
Total
funds
£
1,353
408,686
1
7,095
417,135
216
406,083
7
406,306
10,829
259,427
270,256

The notes form part of these financial statements

Page 7

EAST SUSSEX BRIGHTON & HOVE CROSSROADS

- CARING FOR CARERS LIMITED (REGISTERED NUMBER: 03244453)

BALANCE SHEET 31ST MARCH 2023

Unrestricted
funds
Notes
£
CURRENT ASSETS
Debtors
8
99,530
Cash at bank
171,928
271,458
CREDITORS
Amounts falling due within one year
9
(14,102)
NET CURRENT ASSETS
257,356
TOTAL ASSETS LESS CURRENT
LIABILITIES
257,356
NET ASSETS
257,356
FUNDS
11
Unrestricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
-
-
-
-
-		 2023
Total
funds
£
99,530
171,928
271,458
(14,102)
257,356
257,356
257,356
257,356
257,356		 2022
Total
funds
£
90,855
230,586
321,441
(51,185)
270,256
270,256
270,256
270,256
270,256

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

EAST SUSSEX BRIGHTON & HOVE CROSSROADS

- CARING FOR CARERS LIMITED (REGISTERED NUMBER: 03244453)

BALANCE SHEET - continued 31ST MARCH 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 12[th] July 2023 and were signed on its behalf by:

R Brown - Trustee

The notes form part of these financial statements

Page 9

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

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 have been prepared under the historical cost convention.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and on that basis the charity is considered to be a going concern.

Income

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.

Voluntary income is received by way of donations, gifts and legacies and is included in full in the SOFA when receivable.

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.

Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income.

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

continued...

Page 10

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the Accounts.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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.

Leases

Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the Lease.

2. DONATIONS AND LEGACIES

2023 2022
£ £
Donations 2,903 1,353
3. INVESTMENT INCOME
2023 2022
£ £
Deposit account interest 131 1

continued...

Page 11

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023

4. INCOME FROM CHARITABLE ACTIVITIES

Activity
Membership
Charitable Activities
Fundraising
Charitable Activities
Direct purchase
Charitable Activities
Grants
Charitable Activities
Independent service
agreements
Charitable Activities
Grants received, included in the above, are as follows:
Brighton and Hove City Council
Brighton and Hove CCG
Other Grants
Masonic Community
Tesco Bags for Life
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Independent Examiner's fee		 2023
£
-
2,924
89,577
148,129
142,851
383,481
2023
£
75,000
72,429
-
-
700
148,129
2023
£
3,000		 2022
£
360
2,644
97,963
196,032
111,687
408,686
2022
£
127,132
47,000
10,572
11,328
-
196,032
2022
£
2,970

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2023 nor for the year ended 31st March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2023 nor for the year ended 31st March 2022.

continued...

Page 12

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023

7. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Care Support workers
Administration
No employees received emoluments in excess of £60,000.
Key Management Personnel remuneration amounted to £60,077 (2022: £56,658).		 2023
£
312,380
10,886
3,992
327,258
2023
20
7
27		 2022
£
324,846
9,468
4,092
338,406
2022
23
7
30

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Prepayments and accrued income		 2023
£
94,445
5,085
99,530		 2022
£
82,314
8,541
90,855

continued...

Page 13

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Social security and other taxes
Other creditors
Accruals and deferred income		 2023
£
-
-
14,102
14,102		 2022
£
4,554
23,829
22,802
51,185

10. LEASING AGREEMENTS

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

Within one year
Between one and five years		 2023
£
619
-
619		 2022
£
1,114
560
1,674

11. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Crisis Fund
Restricted funds
Tesco Bags for Life
TOTAL FUNDS		 At 1/4/22
£
270,256
270,256
Incoming
resources
£
384,053
1,762
385,815
700
386,515		 Net
movement
At
in funds
31/3/23
£
£
(12,900)
257,356
(12,900)
257,356
Resources
Movement
expended
in funds
£
£
(396,953)
(12,900)
(1,762)
-
(398,715)
(12,900)
(700)
-
(399,415)
(12,900)

continued...

Page 14

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1/4/21
£
Unrestricted funds
General fund
252,378
Crisis Fund
2,338
254,716
Restricted funds
Infection Control
2,946
Support with Confidence
1,765
4,711
TOTAL FUNDS
259,427
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
379,104
Crisis Fund
11,328
Workforce Capacity Fund
17,500
407,932
Restricted funds
Infection Control
9,203
Support with Confidence
-
9,203
TOTAL FUNDS
417,135		 Net
movement
At
in funds
31/3/22
£
£
17,878
270,256
(2,338)
-
15,540
270,256
(2,946)
-
(1,765)
-
(4,711)
-
10,829
270,256
Resources
Movement
expended
in funds
£
£
(361,226)
17,878
(13,666)
(2,338)
(17,500)
-
(392,392)
15,540
(12,149)
(2,946)
(1,765)
(1,765)
(13,914)
(4,711)
(406,306)
10,829

continued...

Page 15

EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2023.

Page 16