2023-03-31-accounts

Reference and Administrative Details
Trustees' Report		2 to 6
Statement ofTrustees' Responsibilities
Independent Auditors' Report		8to 11
Consolidated Statement ofFinancial	Activities	12to 13
Consolidated Balance Sheet		14to 15
Balance Sheet		16to 17
Consolidated Statement ofCash Flows		18
Statement ofCash Flows		19
Notes to the Financial Statements		20to 39

			Harrow Carers
			Reference and Administrative	Details
Trustees			P Keeble
			P Jones
			Dr JK Howkins
			M Varsani
			P Beynon
			SBhargava
			G Broomhead
			V P S Ghuman
Secretary			CJBoyd
Principal	Office		376-378Pinner Road
			Harrow
			Middlesex
			HA2 6DZ
Company	Registration	Number	03325055
Charity Registration		Number	1062149
Auditor			MG Audit Services Limited
			166College Road
			Harrow
			Middlesex
			HA1 1BH

				Unrestricted	Restricted	Total
				funds	funds	2023
			Note			f
Income and Endowments		from:
Donations and legacies				11,267		11,267
Charitable activities				788,667	915,386	1,704,053
Investment income				5,626		5,626
Total income				805,560	915,386	1,720,946
Expenditure on:
Other direct costs				(164,534)		(164,534)
Salaries and wages				(440,449)	(822,555)	(1,263,004)
Establishment costs				(41,750)		(41,750)
Administration costs				(105,341)	(34,058)	(139,399)
Governance costs				(43,489)		(43,489)
Total expenditure				(795,563)	(856,613)	(1,652,176)
Net income				9,997	58,773	68,770
Transfers between	funds			(35,704)	35,704
Net movement in funds				(25,707)	94,477	68,770
Reconciliation offunds
Total funds brought	forward			551,137	365,534	916,671
Total funds carried	forward		23	525,430	460,011	985,441

				Unrestricted	Restricted	Total
				funds	funds	2022
			Note
Income and Endowments		from:
Donations and legacies				519		519
Charitable activities				863,019	824,885	1,687,904
Investment income				4,366		4,366
Other services				3,715		3,715
Total income				871,619	824,885	1,696,504
Expenditure on:
Other direct costs				(99,265)		(99,265)
Salaries and wages				(464,008)	(824,884)	(1,288,892)
Establishment costs				(39,961)		(39,961)
Administrative costs				(84,949)	(22,527)	(107,476)
Governance costs				(57,296)		(57,296)
Total expenditure				(745,479)	(847,411)	(1,592,890)
Net income/(expenditure)				126,140	(22,526)	103,614
Transfers between	funds			(31,376)	31,376
Net movement in funds				94,764	8,850	103,614
Reconciliation offunds
Total funds brought	forward			456,374	356,683	813,057
Total funds carried	forward		23	551,138	365,533	916,671

		Consolidated	Balance Sheet as	at 31March	2023
				Note	2023f	2022
Fixed assets
Intangible assets				15	147,664	196,885
Tangible assets				16	711,468	717,576
					859,132	914,461
Current assets
Debtors				18	289,112	171,414
Cash at bank	and in hand				382,935	519,901
					672,047	691,315
Creditors: Amounts		falling due within	one year	19	(243,150)	(323,967)
Net current	assets				428,897	367,348
Total assets	less current liabilities				1,288,029	1,281,809
Creditors: Amounts		falling due after	more than one year	20	(302,588)	(365,138)
Net assets					985,441	916,671
Funds ofthe	group:
Restricted funds					460,011	365,533
Unrestricted	income	funds
Unrestricted	funds				525,430	551,138
Total funds				23	985,441	916,671

		Balance Sheet as at 31M	arch 2023
				2023	2022
			Note
Fixed assets
Tangible assets			16	708,424	712,716
Investments				250,000	250,000
				958,424	962,716
Current assets
Debtors				343,159	220,089
Cash at bank	and in hand			317,443	448,671
				660,602	668,760
Creditors: Amounts		falling due within one year	19	o30,739i	~i3D0.447
Net current	assets			429,863	368,313
Total assets	less current liabilities			1,388,287	1,331,029
Creditors: Amounts		falling due after more than one year	20	(302,588)	(365,138)
Net assets				1,085,699	965,891
Funds ofthe	charity:
Restricted funds				460,010	365,533
Unrestricted	income	funds
Unrestricted	funds			625,689	600,358
Total funds			23	1,085,699	965,891

Consolidated Statement ofCash Flows fo	r the Year E	nded 31March 2	023
		2023	2022
	Note	f
Cash flows from operating activities
Net income		68,770	103,614
Adjustments to cash flows from non-cash items
Depreciation		24,619	18,258
Amortisation		49,221	53,115
Interest received		(4,016)	(766)
Interest payable		19,274	13,991
		157,868	188,212
Working capital adjustments
Increase in debtors (Decrease)/increase in creditors	18 ls	(117,698) ~(83.314	(47,602) 98,424
Net cash flows from operating activities		(43,144)	239,034
Cash tlows from investing activities
Interest receivable and similar income	5	4,016	765
Purchase oftangible fixed assets	16	(18,511)	(17,017)
Net cash flows from investing activities		(14,495	(16,252)
Cash flows from financing activities
Interest payable and similar charges		(19,274)	(13,991)
Repayment ofloans and borrowings	19	(60,053)	(57,374)
Net cash flows from financing activities		(79,327)	(71,365)
Net (decrease)/increase in cash and cash equivalents		(136,966)	151,417
Cash and cash equivalents at the beginning ofthe year		519,901	368,484
Cash and cash equivalents at the ending ofthe year		382,935	519,901

Statement	ofCash F	lows for the	Year Ended 31	March 2023
				2023	2022
			Note
Cash flows from operating activities
Net income				119,808	152,834
Adjustments to cash flows from non-cash		items
Depreciation				22,803	15,988
Investment income				(9,226)	(4,365)
Interest payable				19,274	13,991
				152,659	178,448
Working capital adjustments
Increase in debtors			18	(123,070)	(220,089)
Increase in creditors			19	28,735	13,706
(Decrease)/increase in deferred	income		20	(100,940)	224,818
Net cash flows from operating	activities			(42,616)	196,883
Cash flows from investing activities
Interest receivable and similar	income		5	9,226	4,365
Purchase oftangible fixed assets			16	(18,511)	(9,887)
Net cash flows I'rom investing	activities			(9,285)	(5,522)
Cash flows from financing activities
Interest payable and similar charges				(19,274)	(13,991)
Repayment ofloans and borrowings			19	(60,053)	427,061
Net cash flows from financing	activities			(79,327)	413,070
Net (decrease)/increase in cash	and cash equivalents			(131,228)	604,431
Cash and cash equivalents at I	April			448,671	(155,760)
Cash and cash equivalents at 31March				317,443	448,671

3 Income	from donations and legacies
		Unrestricted
		funds
			Total	Total
		General f	2023f	2022
Donations	and legacies;
Donations		11,267	11,267		272
Gift aid					247
		11,267	11,267		519

				Unrestricted
				funds
					Restricted	Total	Total
				General	funds	2023f	2022f
Income	from	charitable	activities	788,667	915,386	1,704,053	1,687,904

Details ofincome from charitable	Details ofincome from charitable	activities:
			2023	2022
			f
London Borough ofHarrow	Adult	services	154,657	122,482
Harrow PCT - Mental Health Project				20,072
Working for Carers			113,483	160,209
CLCH - Support to Carers				60,000
Masonic Charitable Trust				28,500
Charity ofSir Richard Whittington			28,003	30,000
FP Long Ducker Harrow School				5,683
Young Carers Mentoring			65,111	19,890
Awards for All			7,534	2,466
The Headley Trust			8,356	16,644
Social Prescribing			6,143	19,437
Carers Trust, Making Carers Count			50,731	18,455
Infection Control				39,070
Independent Age				3,167
Shaftesbury Enterprise			33,904	29,790
Omicron Fund &Rapid Testing				23,494
John Lyon's Charity			37,479	22,521
Covid Emergency Response				18,213
Workforce Development Fund				12,080
The Henry Smith Charity			21,850	43,100
BBCChildren in Need			19,119	16,182
Age UK Harrow Hillingdon	&Brent		106,340	16,527
Triangle Trust				18,381
Harrow Community Action				24,315
NHS NWL —IAPT work			42,167	43,008
Harrow Parent Carer Forum			23,410
Hounslow Thriving Communities			12,383
CLCH, Dementia project			62,253
CNWL Youth Wellbeing			20,946
NHSVR			10,000
Young Harrow Foundation	(Build	Back Better)	8,000
City Bridge Foundation			16,300
Harrow Giving Warm Hub			5,350
Garfield Weston Foundation			2,466
John Lyon's Charity (SHAF)			3,001
Harrow Together Carers in	Care Homes		9,500
Other restricted income			46,900	11,200
Respite Care Services (unrestricted)			691,963	767,830
Other income (unrestricted)			96,704	95,188
			1,704,053	1,687,904

5 Investm	ent income
							Unrestricted
							funds
								Total		Total
							General	2023		2022
Deposit account interest							4,016		4,016	766
Income from rents							1,610		1,610	3,600
							5,626		5,626	4,366
6 Activity	wise total	income
	Young		Home	Home		Working		Adult	Centre
	carers		care	share		for	carers	carers	services	Total
		f.					f	f
Respite care
services			691,963	28,385						720,348
Grants	202,970			12,375		113,483		423,125	202,387	954,340
Other									46,258	46,258
	202,970		691,963	40,760		113,483		423,125	248,645	1,720,946
		Young	Home		Home		Working	Adult	Centre
		carers	care		share		for carers	carers	services	Total
									f
Unrestricted
funds			691,963		28,385				85,212	805,560
Restricted	funds	202,970			12,375		113,483	423,125	163,433	915,386
		202,970	691,963		40,760		113,483	423,125	248,645	1,720,946

		Direct	Support	2023	2022
		costs	costs	Total	Total
Other direct	costs	164,534		164,534	99,265
Salaries &wages		1,263,004		1,263,004	1,288,892
Establishment	costs	41,750		41,750	39,961
Administrative costs		102,174	37,225	139,399	107,476
Governance	costs		43,489	43,489	57,296
		1,571,462	80,714	1,652, 176	1,592,890

				Unrestricted
				funds
					Total	Total
				General	2023	2022
				f	f
Audit fees
Audit ofthe		financial	statements	11,978	11,978	6,000
Legal fees				11,733	11,733	20,672
Subscriptions				11,246	11,246	15,634
Accountancy		and legal fees		8,532	8,532	14,990
				43,489	43,489	57,296
Administrative		support	costs
					2023	2022
					f
Bank charge					620	960
Bank interest					19,273	13,991
Computer	cost				17,332	11,509
					37,225	26,460

9 Activity	wise tot	al expenditure
		Young	Home	Home	Working	Adult	Centre
		carers	care	sharef	for carers f	carers	services f	Total
Total costs		170,881	712,562	26,731	102,894	241,124	397,984	1,652,176
		170,881	712,562	26,731	102,894	241,124	397,984	1,652,176
		Young	Home	Home	Working	Adult	Centre
		carers	care	share	for carers	carers	services	Total
		f
Unrestricted	funds		397,580				397,984	795,564
Restricted	funds	170,881	314,982	26,731	102,894	241,124		856,612
		170,881	712,562	26,731	102,894	241,124	397,984	1,652,176

Net incoming	resources for the year include:
		2023f	2022
Audit fees		11,978	6,000
Depreciation	offixed assets	24,619	18,258
Amortisation	ofgoodwill	49,221	49,221

12 Staffcosts The aggregate payroll costs were as follows:
	2023	2022
Staffcosts during the year were:
Wages and salaries	1,161,950	1,198,220
Social security costs	83,213	71,401
Pension costs	17,841	17,533
	1,263,004	1,287,154

year expressed as full time equivalents was as follows;
	2023		2022
	No		No
Management		2		2
Finance k administration		2		1
project St services		67		61
		71		64

2023	2022
11,978	6,000

Group	Group
Cost
At	1 April 2022
At	31 March 2023
Amortisation
At	1 April 2022
Charge for the year
At	31 March 2023
Net	book value
At	31 March 2023
At	31 March 2022

Goodwill	Total
f
246,106	246,106
246,106	246,106
49,221	49,221
49,221	49,221
98,442	98,442
147,664	147,664
196,885	196,885

Group
	Land and	Computer
	buildings	equipment	Total
Cost
At 1 April 2022	842,778	79,919	922,697
Additions		18,511	18,511
At 31 March 2023	842,778	98,430	941,208
Depreciation
At 1 April 2022	138,182	66,939	205,121
Charge for the year	16,856	7,763	24,619
At 31 March 2023	155,038	74,702	229,740
Net book value
At 31 March 2023	687,740	23,728	711,468
At 31March 2022	704,596	12,980	717,576

Charity
			Land and	Computer
			buildings	equipment f	Total
Cost
At 1 April 2022			842,778	60,819	903,597
Additions				18,511	18,511
At 31 March 2023			842,778	79,330	922,108
Depreciation
At 1 April 2022			138,182	52,699	190,881
Charge for the year			16,856	5,947	22,803
At 31 March 2023			155,038	58,646	213,684
Net book value
At 31March 2023			687,740	20,684	708,424
At 31March 2022			704,596	8,120	712,716
17 Fixed asset investments
Charity
				2023	2022
Shares in group undertakings	and participating	interests		250,000	250,000

Shares in group undertakings and participating	interests
	Subsidiary
	undertakings	Total f
Cost
At 1 April 2022	250,000	250,000
At 31 March 2023	250,000	250,000
Net book value
At 31 March 2023	250,000	250,000
At 31 March 2022	250,000	250,000

		Country of		Proportion	ofvoting rights	Principal
Undertaking		incorporation	Holding	and shares	held	activity
				2023	2022
Subsidiary	undertakings
						Providing
Elite Specialist Care Limited		England	Ordinary share	100%	100%	care services to people with special
						needs.

18 Debtors
			Group		Charity
			2023	2022f	2023f	2022
Trade debtors			103,528	9,740	65,488	6,217
Due from group undertakings					92,087	59,781
Prepayments			1,814	3,909	1,814	3,683
Accrued income			176,823	145,298	176,823	145,298
Other debtors			6,947	12,467	6,947	5,110
			289,1]2	171,414	343,159	220,089
19 Creditors:	amounts	falling due within one year
			Group		Charity
			2023	2022	2023	2022
						f,
Bank loans			64,420	61,923	64,420	61,923
Trade creditors			20,940	2,752	20,940	2,752
Other taxation	and social	security	1,171	233	271	233
Other creditors			12,723	6,924	7,846	4,155
Accruals			20,018	27,317	13,384	6,566
Deferred income			123,878	224,818	123,878	224,818
			243,150	323,967	230,739	300,447

Deferred	income
			2023f
Deferred	income at 1 April 2022		224,818
Resources	deferred in the period		65,971
Amounts	released from previous	periods	(166,911)
Deferred	income at year end		123,878

The followin	g secur	ed debts are included with in creditors:
			2023	2022
Bank loans			367,008	427,061
			367,008	427,061
22 Loans maturity		analysis
			2023	2022
Amounts	fusing	due within one year.
Bmd' loans			66,429	64 922
Amounts	Mmg	due between two and Sve years:
Bank loans (2-5		years)	71,886	107,569
Amounts	falling	due in more than Sveyears:
Bank loans over		Sve years	230,702	257,569

Group
						Balance at
		Balance at 1	Incoming	Resources		31March
		April 2022 f.	resources f	expended	Transfers f	2023
Unrestricted	funds
General		(551,137)	(761,834)	751,837	35,704	(525,430)
Restricted funds		(365,534)	(915,386)	856,613	(35,704)	(460,011)
Total funds		(916,671)	(1,677,220)	1,608,450	-	(985,441)
						Balance at
		Balance at 1	Incoming	Resources		31March
		April 2021	resources	expended	Transfers f	2022f
Unrestricted	funds
General		(456,374)	(835,670)	709,530	31,376	(551,138)
Restricted funds		(356,683)	(824,885)	847,411	(31,376)	(365,533)
Total funds		(813,057)	(1,660,555)	1,556,941		(916,671)
Charity
						Balance at
		Balance atI	Incoming	Resources		31March
		April 2022	resources	expended	Transfers f	2023
Unrestricted	funds
General		(600,358)	(596,715)	535,680	35,704	(625,689)
Restricted funds		(365,533)	(915,386)	856,613	(35,704)	(460,010)
Total funds		(965,891)	(1,512,101)	1,392,293		(1,085,699)

						Balance at
		Balance at I	Incoming	Resources		31March
		April 2021	resources g	expended	Transfers	2022f
Unrestricted	funds
General		(456,374)	(495,483)	320,123	31,376	(600,358)
Restricted funds		1356,6()3)	~f824,885	847,411	~3(,376)	(365,533)
Total funds		(813.057)	(),320,368)	1,167,534		~(965,891

Group			Unrestricted
			funds
					Total funds at
				Restricted	31March
			General	funds	2023
Intangible		fixed assets	147,664		147,664
Tangible		fixed assets	23,728	687,740	711,468
Current	assets		412,858	259,189	672,047
Current	liabilities		(101,301)	(141,849)	(243,150)
Creditors		over I year		(302,588)	(302,588)
Total net		assets	482,949	502,492	985,441
			Unrestricted
			funds
					Total funds at
				Restricted	31March
			General	funds	2022
Intangible		fixed assets	196,885		196,885
Tangible		fixed assets	12,980	704,596	717,576
Current	assets		505,706	185,609	691,315
Current	liabilities		(117,984)	(205,983)	(323,967)
Creditors		over I year	(46,449)	(318,689)	(365,138)
Total net		assets	551,138	365,533	916,671

Charity			Unrestricted funds
					Total funds at
				Restricted	31March
			General	funds	2023
Tangible	fixed	assets	20,684	687,740	708,424
Fixed asset investments			250,000		250,000
Current	assets		401,413	259,189	660,602
Current	liabilities		(88,889)	(141,850)	(230,739)
Creditors over		1 year		(302,588)	(302,588)
Total net assets			583,208	502,491	1,085,699
			Unrestricted
			funds
					Total funds at
				Restricted	31March
			General	funds	2022
Tangible	fixed	assets	8,120	704,596	712,716
Fixed asset investments			250,000		250,000
Current	assets		483,151	185,609	668,760
Current	liabilities		(94,463)	(205,984)	(300,447)
Creditors over		1 year	(46,449)	~3338,689	(365,138)
Total net assets			600,359	365,532	965,891

Group
				At 31March
		At 1April 2022	Cash flow	2023
Cash at bank and	in hand	519,901	(136,966)	382,935
Debt due within	one year	(61,923)	(2,497)	(64,420)
Debt due after more than one year		(365,138)	62,550	(302,588)
Net debt		92,840	(76,913)	15,927

Group
					At 31March
		At 1 April 2021	Cash f	flow	2022
Cash at bank and	in hand	368,484	151,417		519,901
Debt due within	one year	(60,153)		(1,770)	(61,923)
Debt due after more than one year		(424,282)		59,144	(365,138)
Net debt		(115,951)	208,791		92,840

Detailed Stateme	nt	o	fFinancial Activities f	or the Year Ended 31March	2023
				2023	2022
				f
Income and Endowments	from:
Donations and legacies (analysed			below)	11,267	519
Charitable activities (analysed		below)		1,704,053	1,687,904
Investment income (analysed		below)		5,626	4,366
Other income (analysed below)					3,715
Total income				1,720,946	1,696,504
Expenditure on:
Other direct costs (analysed	below)			(164,534)	(99,265)
Salaries and wages (analysed		below)		(1,263,004)	(1,288,892)
Establishment costs (analysed		below)		(41,750)	(39,961)
Administrative costs (analysed		below)		(139,399)	(107,476)
Governance costs (analysed	below)			(43,489)	(57,296)
Total expenditure				(1,652,176)	(1,592,890)
Net income				68,770	103,614
Net movement in funds				68,770	103,614
Reconciliation offunds
Total funds brought forward				916,671	813,057
Total funds carried forward				985,441	916,671

			2023	2022
				g
Donations	and legacies
Donations			11,267	272
Gift aid				247
			11,267	519
			2023	2022
			g
Charitable	activities
Charitable	income	(restricted)	915,386	824,885
Charitable	income	(unrestricted)	788,667	863,019
			1,704,053	1,687,904
			2023	2022
			g
Investmentincome
Rental income			1,610	3,600
Deposit account interest			4,016	766
			5,626	4,366
			2023	2022
t)ther income
UK Government		grants		3,715
				3,715

						2023	2022
Other direct costs
Direct costs						(89,107)	(31,379)
Subcontract cost						(43,726)	(35,949)
Travel and subsistence						(1,569)	(1,670)
Advertising						(4,970)	(2,205)
Staff training						(5,524)	(3,342)
Staff welfare						(87)	(7,965)
Volunteer expenses						(17,039)	(6,704)
Trade subscriptions						(2,512)	(10,051)
						(164,534)	(99,265)
						2023	2022
Salaries and wages
Trade and professional	journals						(1,738)
Wages and salaries (restricted)						(822,555)	(824,884)
Wages and salaries (unrestricted)						(339,360)	(373,336)
StaffNIC (Employers)						(83,213)	(71,401)
Staffpensions (Defined	contribution)		-pension	scheme	I	(17,841)	(17,533)
Temps and recruitment						(35)
						(1,263,004)	(1,288,892)
						2023	2022
Establishment costs
Rent							(10,768)
Light, heat and power						(7,503)	(4,125)
Hire ofother assets (Operating		leases)					(1,022)
Cleaning							(440)
Petrol or diesel						(13,629)	(13,585)
Rent, rates and hall hire						(13,062)	(2,401)
Insurance						(7,556)	(7,620)
						(41,750)	(39,961)

							2023f	2022
Administrative	costs
Telephone and fax							(8,280)	(7,691)
Computer sofhvare		and	maintenance			costs	(17,331)	(11,509)
Printing, postage and stationery							(5,192)	(4,128)
Loan interest	(restricted)						(17,202)	(11,005)
Loan interest	(unrestricted)						(2,072)	(2,986)
Depreciation	offreehold		property				(16,856)	(11,522)
Depreciation	ofoffice equipment						(7,763)	(6,736)
General expenses							(14,862)	(1,718)
Bank charges							(620)	(960)
Amortisation	ofgoodwill						(49,221)	(49,221)
							(139,399)	(107,476)
							2023	2022
							f
Governance	costs
Direct costs							(3,591)	(5,264)
Subscriptions							(7,214)	(5,809)
Accountancy	fees						(8,532)	(14,990)
Audit fees							(11,978)	(6,000)
Membership	fee						(4,032)	(9,825)
Legal and professional			fees				(8,142)	(15,408)
							(43489)	(57296)
							2023	2022t
Transfers between		funds
Funds —Transfer from another					fund		35,704	31,376
Funds - Transfer to		another		fund			(35,704)	(31,376)