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 2024
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 2024
| 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 | 15 |
EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
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 2024. 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.
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
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 15,043 hours of care between 1st April 2023 and 31st March 2024. This is 14 hours more than 2022-2023, as we continue to experience cases of Covid 19 infections and long-term absences which have impacted the number of care hours we have been able to deliver.
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 remains strongly recommended, but discretionary.
We continue to offer a free 6-week respite service to carers who find themselves at crisis. We are actively investigating where we can 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 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 2,311 hours of support under this initiative during 2023-2024.
The council continues to financially support the My Health Matters service.
We continue to receive referrals from the Carers Hub for us to act as an Emergency Back Up (EBUP). 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 continue to carry out all EBUP assessments in the client's home and register these with the council.
Our day centre, Bentley Grange, is now open to visiting clients and those residing at Bentley Grange, 2 days a week. We are trying to recruit an additional member of staff to support those already in post and further build on this service, however, this has proved difficult.
Conclusion
This has been another challenging year. There has been an improvement in staff recruitment and demand for our services is steadily increasing.
The Trustees consider that the charity continues to perform well in a very tough environment for all charities. 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.
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
FINANCIAL REVIEW
Financial position
Total income for the year was £395,094. 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 £410,433, resulting in a deficit for the year of £15,339. The balance of reserves carried forward was £242,017. The reserves are made up of restricted reserves totalling £nil and unrestricted reserves of £242,017.
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
Moving forwards the charity will continue to provide high quality respite to carers and people with care needs.
This includes managing the My Health Matters appointment respite visits alongside our core respite service and signposting this service to all those who enquire about our services in a bid to raise awareness of the services and thus widen the participation of local carers.
By representing ourselves at and attending local events, we will raise the profile of Crossroads with both the public and local authority to make sure that they are aware of the charity and services it provides.
We will investigate fundraising opportunities and make applications to secure additional funding for our 6-week respite service for carers in crisis.
To ensure we consistently provide an excellent quality of service to our carers and their loved ones, we will continue recruit high calibre staff who will receive in depth training to build their skills and give them confidence to perform at the highest level within their role. This will include reviewing ways in which we can both recognise and retain our highly skilled and dedicated workforce.
We will also perform assessment of and implement improvements to financial and back-office procedures and processes where appropriate.
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS
- CARING FOR CARERS LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
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.
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
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS
- CARING FOR CARERS LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAILS Trustees K J Barnard P Senker (resigned 13/3/2024) R Brown 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 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
Approved by order of the board of trustees on 11[th] September 2024 and signed on its behalf by:
R Brown - Trustee
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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 2024.
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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
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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
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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
13th September 2024
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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 2024
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 3,867 Charitable activities 4 Charitable Activities 387,143 Investment income 3 - Other income 4,084 Total 395,094 EXPENDITURE ON Charitable activities Charitable Activities 410,433 NET INCOME/(EXPENDITURE) (15,339) RECONCILIATION OF FUNDS Total funds brought forward 257,356 TOTAL FUNDS CARRIED FORWARD 242,017 |
Restricted funds £ - - - - - - - - - |
2024 Total funds £ 3,867 387,143 - 4,084 395,094 410,433 (15,339) 257,356 242,017 |
2023 Total funds £ 2,903 383,481 131 - 386,515 399,415 (12,900) 270,256 257,356 |
|---|---|---|---|
The notes form part of these financial statements
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS
- CARING FOR CARERS LIMITED (REGISTERED NUMBER: 03244453)
BALANCE SHEET 31ST MARCH 2024
| Unrestricted funds Notes £ CURRENT ASSETS Debtors 8 81,736 Cash at bank and in hand 174,504 256,240 CREDITORS Amounts falling due within one year 9 (14,223) NET CURRENT ASSETS 242,017 TOTAL ASSETS LESS CURRENT LIABILITIES 242,017 NET ASSETS 242,017 FUNDS 11 Unrestricted funds TOTAL FUNDS |
Restricted funds £ - - - - - - - |
2024 Total funds £ 81,736 174,504 256,240 (14,223) 242,017 242,017 242,017 242,017 242,017 |
2023 Total funds £ 99,530 171,928 271,458 (14,102) 257,356 257,356 257,356 257,356 257,356 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS
- CARING FOR CARERS LIMITED (REGISTERED NUMBER: 03244453)
BALANCE SHEET - continued 31ST MARCH 2024
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 11th September 2024 and were signed on its behalf by:
R Brown - Trustee
The notes form part of these financial statements
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
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.
The financial statements are prepared in sterling which is the functional currency of the entity, and are rounded to the nearest £1.
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.
continued...
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
1. ACCOUNTING POLICIES - continued
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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.
Judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies, the charity is required to make judgments, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both the current and future periods.
There are no estimates and assumptions that are considered to have a significant risk of causing a material adjustments to the financial statements in a future period.
Financial instruments
The charity has only financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and are subsequently measured at their settlement value with the exception of bank loans which are measured at amortised cost using the effective interest method.
Financial Assets
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any discounts due.
Financial Liabilities
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.
continued...
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
| 2. DONATIONS AND LEGACIES Donations 3. INVESTMENT INCOME Deposit account interest 4. INCOME FROM CHARITABLE ACTIVITIES Activity 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 Tesco Bags for Life 5. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Independent Examiner's fee |
2024 £ 3,867 2024 £ - 2024 £ - 108,188 147,429 131,526 387,143 2024 £ 75,000 72,429 - 147,429 2024 £ 3,120 |
2023 £ 2,903 2023 £ 131 2023 £ 2,924 89,577 148,129 142,851 383,481 2023 £ 75,000 72,429 700 148,129 2023 £ 3,000 |
|---|---|---|
continued...
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2024 nor 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 |
2024 £ 325,288 11,052 4,513 340,853 2024 19 7 26 |
2023 £ 312,380 10,886 3,992 327,258 2023 20 7 27 |
||
|---|---|---|---|---|
The average monthly number of employees during the year was as follows:
No employees received emoluments in excess of £60,000.
Key Management Personnel (being the Trustees and senior management) remuneration (comprising gross pay, employers' national insurance and employers' pension contributions) amounted to £61,672 (2023: £60,077).
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade debtors Prepayments and accrued income |
2024 £ 76,525 5,211 81,736 |
2023 £ 94,445 5,085 99,530 |
|---|---|---|
continued...
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
| 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and deferred income 10. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows: Within one year 11. MOVEMENT IN FUNDS At 1/4/23 £ Unrestricted funds General fund 257,356 TOTAL FUNDS 257,356 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 395,094 TOTAL FUNDS 395,094 |
2024 2023 £ £ 14,223 14,102 2024 2023 £ £ - 619 Net movement At in funds 31/3/24 £ £ (15,339) 242,017 (15,339) 242,017 Resources Movement expended in funds £ £ (410,433) (15,339) (410,433) (15,339) |
|---|---|
continued...
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EAST SUSSEX BRIGHTON & HOVE CROSSROADS - CARING FOR CARERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
11. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1/4/22 £ Unrestricted funds General fund 270,256 TOTAL FUNDS 270,256 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 384,053 Crisis Fund 1,762 385,815 Restricted funds Tesco Bags for Life 700 TOTAL FUNDS 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) |
|---|---|
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2024.
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