Company registration number: 03313461 Charity registration number: 1062548
## North Staffs Carers Association
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2022
Daryl Denson ACMA VAST The Dudson Centre Hope Street Hanley Stoke-on-Trent ST1 5DD
## **North Staffs Carers Association**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8 to 9|
|Balance Sheet|10|
|Notes to the Financial Statements|11 to 25|
## **North Staffs Carers Association**
**Reference and Administrative Details Trustees** Peter Hailstones Linda Hailstones Christina Dudson Patricia Higgins Neil Chadwick Christine Warren **Secretary** Jane Harding (to 12 October 2021) **Senior Management / Leadership** Jane Harding, Chief Officer (to 12 October 2021) **Team** Julie Hammersley, Operations Officer (to 12 October 21) Julie Hammersley, Acting Chief Officer (from October 21) Anna Capper, Deputy Chief Officer **Charity Registration Number** 1062548 **Company Registration Number** 03313461 The charity is incorporated in England. **Registered Office** Suite 11 - 12 Trent House 234 Victoria Road Fenton Stoke-on-Trent ST4 2LW **Independent Examiner** Daryl Denson ACMA VAST The Dudson Centre Hope Street Hanley Stoke-on-Trent ST1 5DD **Bankers** Co-operative Bank
Page 1
## **North Staffs Carers Association**
## **Directors Report (Incorporating Trustees' Report)**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2022.
## **Objectives and activities**
## _**Objects and aims**_
North Staffs Carers exists to benefit Informal Carers of all ages by:
o Offering support to Carers o Enlightening professionals about Carers o Aiding communication between Service Providers, Planners and Carers
o Offering support to Informal Carers involves:
- Providing information, training and ongoing emotional support to Carers of all ages, confidentially and in an appropriate manner.
o Enlightening professionals about Informal Carers involves:
- Offering information and training to groups or agencies who come into contact with Carers
o Aiding communication between Service Providers, Planners and Informal Carers involves: - Facilitating communication and consultation between Carers and the Purchasers and Providers of Services.
- Seeking and representing the views of Carers on the planning and delivery of services
## _**Objectives, strategies and activities**_
Services provided by the Association continue to be appreciated and needed by Carers. Our services consist of: Support Services, achieved, in the main, through telephone, a Drop-in facility and Case Workers. The Carers’ Noticeboard and leaflets are an invaluable source of information to Carers and a useful resource for practitioners. Demand for the leaflets and up to date information continues to grow.
Young Carers projects continue to provide age related activities, groups and outings supporting each Young Carer with their individual needs whilst continuously encouraging them to meet their aspirations whilst having a life outside the caring role.
Adult Services have continued to provide a much needed support programme for Carers, some of whom are entering a crisis situation. The service allowed Carers to have a tiered service for the varying stages of the caring role from crisis moving onto group work and finally a befriending service.
## _**Public benefit**_
The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance, published by the Charity Commission for England and Wales, in exercising their powers or duties by continuing to strive to ensure that the opportunity to benefit informal, unpaid Carers in the North Staffordshire area by offering the Carers information, training and ongoing support, in the most appropriate way, to Carers of all ages, ensuring that each case is treated in a confidential manner via the Significant Activities listed. North Staffs Carers Association offers information and training to professionals who come into contact with informal Carers and look to facilitate communication and consultation between informal Carers and purchasers and providers of services. North Staffs Carers Association seek and represent the views of informal Carers on the planning and delivery of services, and continues to strive to identify and implement opportunities to improve the service to Carers.
Page 2
## **North Staffs Carers Association**
## **Directors Report (Incorporating Trustees' Report)**
## **Achievements and performance**
## _**The Carers Centre**_
At the beginning of the financial year in April 2021 we closed the doors to the Carers Centre and moved to new offices in Fenton. This decision was made due to our financial situation and new contracts which were awarded which required us to be out in the local communities rather than in one location. With the closure of the Carers Centre we have now set up many new groups within North Staffordshire.
## _**Young Carers**_
At the beginning of the financial year in April 2021 were awarded a contract from Stoke-on-Trent City Council (All Age Carers Support Service) which is for a 3 year contract, this funding has given us the opportunity along with the Children in Need project to continue to work closely with Young Carers, providing a holistic family approach around the much needed services and support for Young Carers and their families across North Staffordshire.
The Young Carers Team supports Young Carers on a one to one basis, offers support within schools and colleges, with an in house counselling service for those Young Carers needing more in depth emotional support. The project also offers a selection of fun activities and age appropriate training sessions.
If a Young Carer is referred into the project and they need one to one support they are assigned a named support worker who works closely with them working through the Health and Wellbeing One to One Sessions which has been developed during the past 12 months. The support worker will identify family strengths as well as difficulties and challenges facing the Young Carer as a result of their caring role. Working with the family, putting in place positive actions and interventions in order to ensure that the identified needs are addressed and will work with the Young Carer and their family to resolve these needs.
Over the past 12 months Young Carers have benefitted from short breaks from their caring responsibilities giving Young Carers a chance for them to be children, improve their confidence, physical and emotional wellbeing, life skills and provide opportunities to form friendships, and gain peer-to-peer support in a timely manner.
Awareness Raising Sessions remain an important part of the team’s work. The Young Carers Team visit schools and colleges in which pupils attend sessions and previously unknown Young Carers have the opportunity to identify themselves. In addition to the awareness raising sessions we attend parents evenings to promote our support and services that are provided for the Young Carer and their family. Each school has a Young Carers Champion who we work with to provide information and support to Young Carers. Posters and leaflets are left in every school and college we attend.
Young Carers have accessed a residential at PGL, attended Halloween and Christmas parties, many trips and activities during the summer holidays as well as attending weekly groups which have been facilitated by North Staffs Carers and the YMCA.
The Children in Need project is in its last year with the project coming to an end in June 2022. During the time of the project the team have developed excellent working relationships with professionals and other agencies.
Page 3
## **North Staffs Carers Association**
## **Directors Report (Incorporating Trustees' Report)**
## _**Website**_
North Staffs Carers Association website www.carersfirst.com is continually audited and adapted to ensure continuous development to reflect the changes within North Staffs Carers and the services it provides to Carers.
The website benefits informal Carers of all ages and continues to raise Awareness of Carers issues and their needs. It assists in Carers been able to identify themselves as a Carer, giving them easy access to information 24/7.
Our ‘Carersfirst’ website is user friendly and interactive, which offers information and advice regarding services and support available from North Staffs Carers as well as signposting to other Organisations and Service Providers. There is now been incorporated onto the website an on-line referral form which is simple and easy to use for both Carers and professionals.
Via our social media platforms we have engaged with Carers, organisations, professionals and service providers and the local business community. It is a fast and efficient method of sharing our news, activities and current Carers’ issues to a wide target audience
## _**Adult Projects**_
Many Carers experience stress, anxiety and depression due to the demands of the caring role. During the past year we have been funded by the National Lottery for our My Caring Journey project, Stoke-on-Trent City Council and Stoke CCG for the All Age Carers Support Service and the Coalfields project which came to an end in September 2021.
Our Adult Carers team has been extremely busy throughout the year providing seamless support tailored to the Carers individual needs. The Team have ensured that Carers are at a lower risk of reaching crisis point by providing up to date, relevant information, guidance and support enabling Carers to be better informed in continuing in their caring role, giving the Carer peace of mind as to what direction they need to take and the confidence that they are doing the right thing by their loved one.
During the initial visit Carers are provided with the “My Caring Journal” which assists Carers in reducing stress and anxiety experienced in their caring role. The Journal has benefited Carers by acting as a communication tool whilst encouraging partnership working. North Staffs Carers has received feedback from Carers who have said it has helped them to make a contingency plan and plan for any future emergencies which has taken some pressure off the Carers within their caring role. They have also found it very useful when having visits from various professionals and not having to continuously repeat themselves. They also like the back of the journal which has useful numbers for Carers to contact in emergencies.
All in all the journal has benefited both the Carers and professionals involved with Carer, leading to services becoming less disjointed and preventing duplication of support being offered.
During the past 12 months over 500 My Caring Journals have been given to Carers and Professionals.
With the support offered from the team Carers have improved health and wellbeing through reducing the inequalities and improving access to support available. Carers feel better able to cope and manage with the demands of their caring roles, therefore less likely to become physically and emotionally unwell.
The Adult Carers team have worked closely with many partnership organisations in order to provide a holistic support network for Carers.
During the past 12 months we have increased types of support for the younger adult Carer, continuously looking at ways of encouraging engagement and participation in Carers within the age group of 18 to 35. We have run a monthly group and have made contact with all Young Adult Carers of this age range and contacted any young carer transitioning into adult carer services. We have also contacted local colleges and universities to promote Carer Awareness to this age group.
Page 4
## **North Staffs Carers Association**
## **Directors Report (Incorporating Trustees' Report)**
During the past year we have had an Admiral Nurse who comes into the Carers Wellbeing Room each month to offer practical support and advice to Carers who are caring for someone living with Dementia or have memory problems. This service has proved to be very popular and invaluable to Carers within our local community.
Legal Support has been offered to 36 Carers over the past 12 months, this has been achieved by working in partnership with Beswicks Legal who have kindly volunteered to offer this free support and advice to Carers within North Staffordshire.
During the past year we have given support to Carers which has benefited them through financial hardship. The projects have identified and tackled these issues with the Carer which were highlighted during the initial contact/visit.
92 Applications have been completed to maximise Carers income with £128,823 been awarded to Carers in the last 12 months and 543 Carers have been signposted to many organisations that support with financial matters.
By accessing support the team have empowered Carer independence, provided the option of a life outside of Caring with a menu of choice for activities and social events.
Since the groups re-started in June 2021 after the Covid pandemic lockdowns, we have seen the number of Carers attending groups massively increase which shows that the need for this type of support is essential. It has also been inspiring to see many volunteers stepping forward and growing in confidence as they support people in their groups.
At NSC we pride ourselves in providing a tailor made personalised service to meet Carers individual needs in a prompt and professional manner in an ever changing social and economic environment.
During the year the charity made a report to the Charity Commision following a serious incident regading the loss of the charity's money.
## **Financial review**
Please see pages 7-24 for the financial position of the charity.
## _**Policy on reserves**_
It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately six months unrestricted expenditure. This provides sufficient funds to cover management, administration and support costs and to respond to emergency applications for grants, which arise from time to time. At the period end Unrestricted Funds were £179,534 of which £105,187 were designated and £17,308 were fixed assets.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Peter Hailstones Linda Hailstones Christina Dudson Jeff Abbotts (resigned 20 August 2021) Patricia Higgins Neil Chadwick Christine Warren
Secretary: Jane Harding (to 12 October 2021)
Page 5
## **North Staffs Carers Association**
## **Directors Report (Incorporating Trustees' Report)**
Senior Management /Leadership Team: Jane Harding, Chief Officer (to 12 October 2021)
Julie Hammersley, Operations Officer (to 12 October 21) Julie Hammersley, Acting ChiefOfficer(from October 21) Anna Capper, Deputy Chief Officer (appointed 13 October 2021)
Structure, governance and management
## _**Recruitme11t and appointment of frttstees**_
As set out in the Articles of Association the trustees by ordinary resolution may appoint a person who is willing to act to be a trnstee either to fill a vacancy or as an additional trustee provided that the appointment does not exceed any number set as a ma ... imum in the articles.
At every Annual General Meeting one third of trustees who are subject to retirement by rotation shall retire from office,
If the charity at the meeting at which a trustee retires by rotation, does not fill the vacancy the retiring trustee shall, if ,villing to act, be deemed to have been reappointed unless at. the meeting it is resolved not _to_ fill the vacancy unless a resolution for the reappointment of the trustees is put to the meeting and lost
## _**Induction and trniningoftrustees**_
New trustees undergo an orientation day to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial perfom1ance of the charity. During induction they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
## Small companies provision statement
This report has been prepared in accordance with the small companies regime nnderthe Companies Act 2006.
The / rt/j.; ved y the trnstees of the ch,nty oo .................... ood s.goc oo tts beho t y, b 1·b zidA:�rn . /,o.// .-<".i . d .
Neil Chadwick Trustee
Page 7
## **North Staffs Carers Association**
## **Independent Examiner's Report to the trustees of North Staffs Carers Association ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
## **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 the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , 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 North Staffs Carers Association as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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.
...................................... Daryl Denson ACMA
VAST The Dudson Centre Hope Street Hanley Stoke-on-Trent ST1 5DD
Date:......10/11/2022..................
Page 7
## **North Staffs Carers Association**
## **Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Other trading activities
4
Other income
6
Total income
**Expenditure on:**
Raising funds
7
Charitable activities
8
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
18|**Unrestricted**
**funds**
**£**
4,654
-
17,717
22,371
-
(7,164)
(7,164)
15,207
1,907
17,114
162,420
179,534|**Restricted**
**funds**
**£**
330,014
1,932
-
331,946
(12)
(379,665)
(379,677)
(47,731)
(1,907)
(49,638)
90,840
41,202|**Total**
**2022**
**£**
334,668
1,932
17,717|
|---|---|---|---|
||||354,317|
||||(12)
(386,829)|
||||(386,841)|
||||(32,524)
-|
||||(32,524)
253,260|
||||220,736|
The notes on pages 11 to 25 form an integral part of these financial statements. Page 8
## **North Staffs Carers Association**
## **Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Other trading activities
4
Investment income
5
Total income
**Expenditure on:**
Raising funds
7
Charitable activities
8
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
18|**Unrestricted**
**funds**
**£**
162,897
81
1,591
164,569
-
(108,480)
(108,480)
56,089
(48,264)
7,825
154,595
162,420|**Restricted**
**funds**
**£**
31,430
2,099
-
33,529
(815)
(169,055)
(169,870)
(136,341)
48,264
(88,077)
178,917
90,840|**Total**
**2021**
**£**
194,327
2,180
1,591|
|---|---|---|---|
||||198,098|
||||(815)
(277,535)|
||||(278,350)|
||||(80,252)
-|
||||(80,252)
333,512|
||||253,260|
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 11 to 25 form an integral part of these financial statements. Page 9
## **North Staffs Carers Association**
## **(Registration number: 03313461) Balance Sheet as at 31 March 2022**
|**Balance Sheet as a**|**t 31 March 2022**|||
|---|---|---|---|
|||**2022**|**2021**|
||Note|**£**|£|
|Fixed assets||||
|Tangible assets|14|17,308|15,211|
|Current assets||||
|Debtors|15|**13,750**|6,501|
|Cash at bank and**in**hand|16|196,605|237,389|
|||210,355|243,890|
|Creditors:**Amounts falling**due**within**one year|**17**|(6,927)|(5,841)|
|Net current**assets**||203,428|238,049|
|Net assets||220,736|253,260|
|Funds**of**the charity:||||
|**Restricted**income**funds**||||
|Restricted funds||41,202|90,840|
|Unrestricted**income funds**||||
|Unrestricted funds||179,534|162,420|
|Total funds|18|220,736|253,260|
For the financial year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity **to** obtain an audit of its accounts for the year in question in accordance with section 476; and
- T\1c directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
TI1e financial statemF"\ts on pages 7 to 24 were approved by the trnstees, and authorised for issue on!.? **.** :.".'!.: .. �:? and sign . eir1lf,by: 7don _4:KJ�_
Neil Chadwick Tmstec
The notes on pages 11 to,25 form an integral part ofthese financial statements. Page 10
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **1 Charity status**
The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: Suite 11 - 12 Trent House 234 Victoria Road Fenton Stoke-on-Trent ST4 2LW
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
## **Basis of preparation**
North Staffs Carers Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Page 11
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## _**Gifts in kind**_
Gifts in kind are recognised in different ways dependent on how they are used by the charity:
(i) Those donated for resale produce income when they are sold. They are valued at the amount actually realised. (ii) Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.
(iii) Those donated for use by the charity itself are included when receivable. They are valued at the amount the charity would have had to pay to acquire them.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## _**Charitable activities**_
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.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Government grants**
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the 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 of the 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.
Page 12
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Tangible fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class Depreciation method and rate** Furniture and equipment Straight line over 3 years Motor Vehicles Straight line over 4 years
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 13
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **3 Income from donations and legacies**
|**Unrestricted**
**funds**
**General**
**£**
Donations and legacies;
Donations to major appeals
4,654
Grants, including capital grants;
Big Lottery Fund
-
BBC Children in Need
-
Stoke-on-Trent City Council
-
4,654
**Unrestricted funds**
**Designated**
**£**
**General**
**£**
Donations and legacies;
Donations to major appeals
505
9,835
Grants, including capital grants;
Government grants
-
64,099
Big Lottery Fund
-
60,834
Small grants from charities, trusts
and foundations
-
4,127
BBC Children in Need
-
-
Stoke-on-Trent City Council
-
9,721
Gifts in kind
-
1,550
505
150,166
**4**
**Income from other trading activities**
Lotteries and competitions income
**Unrestricted**
**funds**
**General**
**£**
Lotteries and competitions income
81
81|**Restricted**
**funds**
**£**
-
98,716
32,975
198,323
330,014
**Restricted**
**funds**
**£**
-
-
-
-
31,430
-
-
31,430
**Restricted**
**funds**
**£**
1,932
1,932
**Restricted**
**funds**
**£**
2,099
2,099|**Total**
**2022**
**£**
4,654
98,716
32,975
198,323|
|---|---|---|
|||334,668|
|||**Total**
**2021**
**£**
10,340
64,099
60,834
4,127
31,430
9,721
1,550|
|||182,101|
|||**Total**
**2022**
**£**
1,932|
|||1,932|
|||**Total**
**2021**
**£**
2,180|
|||2,180|
Page 14
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **5 Investment income**
|Interest receivable and similar income;
Interest receivable on bank deposits
**6**
**Other income**
Rental income|**Unrestricted**
**funds**
**General**
**£**
1,591
1,591
**Unrestricted**
**funds**
**General**
**£**
17,717|**Total**
**2022**
**£**
-|
|---|---|---|
|||**Total**
**2021**
**£**
1,591|
|||1,591|
|||**Total**
**2022**
**£**
17,717|
|||**Total**
**2021**
**£**|
Page 15
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **7 Expenditure on raising funds**
## **a) Costs of trading activities**
|**Note**
Fundraising trading costs;
Fundraising
**Note**
Fundraising trading costs;
Fundraising
**8**
**Expenditure on charitable activities**
Wages
Social security
Pensions
Other staff costs
Staff training
Postage, printing and stationery
Volunteer expenses
Carers activities and sundries
Carers wellbeing budget
Sundries
Support costs allocated (note 9)|**Restricted**
**funds**
**£**
12
12
**Restricted**
**funds**
**£**
815
815
**Charitable**
**Activities**
**£**
191,719
10,010
4,139
4,009
(996)
1,697
715
42,855
3,959
165
128,570
386,842|**Total**
**2022**
**£**
12|
|---|---|---|
|||12|
|||**Total**
**2021**
**£**
815|
|||815|
|||**Total**
**2022**
**£**
191,719
10,010
4,139
4,009
(996)
1,697
715
42,855
3,959
165
128,570|
|||386,842|
Page 16
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
|Wages
Social security
Pensions
Other staff costs
Postage, printing and stationery
Sundries - gifts in kind
Volunteer expenses
Carers activities and sundries
Subsciptions and affiliations
Support costs allocated (note 9)
Hygiene and cleaning supplies|**Charitable**
**Activities**
**£**
137,054
6,801
3,341
2,614
1,228
1,550
144
(3,167)
755
126,795
420
277,535|**Total**
**2021**
**£**
137,054
6,801
3,341
2,614
1,228
1,550
144
(3,167)
755
126,795
420|
|---|---|---|
|||277,535|
Page 17
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **9 Analysis of governance and support costs**
## **Charitable activities expenditure**
|Wages
Social security
Pensions
Repairs & Insurance
Information technology
Post, printing and stationery
Subscriptions
Depreciation
Accountancy fees
Telephone
Bank charges
Utilities
Rent
Independent examination fee
Professional fees
Wages
Social security
Pensions
Repairs & Insurance
Information technology
Post, printing and stationery
Depreciation
Accountancy fees
Telephone
Bank charges
Utilities
Rent
Independent examination fee
Professional fees|**Support Costs**
**£**
58,034
2,902
2,750
3,889
6,125
1,109
900
7,605
1,466
9,985
500
472
29,946
1,680
1,207
128,570
**Support Costs**
**£**
56,019
2,798
2,635
6,562
3,430
311
7,605
1,134
8,711
615
4,469
26,669
1,680
4,157
126,795|**Total**
**2022**
**£**
58,034
2,902
2,750
3,889
6,125
1,109
900
7,605
1,466
9,985
500
472
29,946
1,680
1,207|
|---|---|---|
|||128,570|
|||**Total**
**2021**
**£**
56,019
2,798
2,635
6,562
3,430
311
7,605
1,134
8,711
615
4,469
26,669
1,680
4,157|
|||126,795|
Page 18
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Governance costs**
|Independent examiner fees
Examination of the financial statements
Other fees paid to examiners
Independent examiner fees
Examination of the financial statements
Other fees paid to examiners|**Unrestricted**
**funds**
**General**
**£**
1,680
1,466
3,146
**Unrestricted**
**funds**
**General**
**£**
1,680
1,134
2,814|**Total**
**2022**
**£**
1,680
1,466|
|---|---|---|
|||3,146|
|||**Total**
**2021**
**£**
1,680
1,134|
|||2,814|
## **10 Government grants**
During the period the charity received grants from the Big Lottery of £98,716 (2021: £60,834), Stoke-on-Trent City Council of £198,323 (2021: £9,721) and £nil (2021: £64,099) from HMRC as part of the Job Retention Scheme The amount of grants recognised in the financial statements was £297,039 (2021 - £134,654). There were no unfulfilled conditions
The charity has received no other forms of government assistance
## **11 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
Page 19
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **12 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2022**
**£**
249,753
12,911
6,889
269,553|**2021**
**£**
193,073
9,599
5,976|
|---|---|---|
|||208,648|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
|Average number of employees|**2022**
**No**
9|**2021**
**No**
9|
|---|---|---|
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £76,618 (2021 - £87,083).
## **13 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **14 Tangible fixed assets**
|**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021|**Motor vehicles**
**£**
30,421
9,702
40,123
7,605
15,210
22,815
17,308
22,816|**Total**
**£**
30,421
9,702|
|---|---|---|
|||40,123|
|||7,605
15,210|
|||22,815|
|||17,308|
|||22,816|
Page 20
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **15 Debtors**
|**15 Debtors**|||
|---|---|---|
|Trade debtors
Prepayments
Other debtors|**2022**
**£**
10,000
3,541
209
13,750|**2021**
**£**
100
6,192
209|
|||6,501|
## **16 Cash and cash equivalents**
|Cash on hand
Cash at bank
**17 Creditors: amounts falling due within one year**
Trade creditors
Pension scheme creditor
Accruals|**2022**
**£**
2,068
194,537
196,605
**2022**
**£**
4,232
1,015
1,680
6,927|**2021**
**£**
446
236,943|
|---|---|---|
|||237,389|
|||**2021**
**£**
4,161
-
1,680|
|||5,841|
Page 21
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **18 Funds**
## **Unrestricted funds**
|**Unrestricted funds**
**_General_**
General
**_Designated_**
Payroll
Overheads
Adult Carers
Young Carers
**Total unrestricted funds**
**Restricted funds**
Carers Main
Young Carers
Mental Health Worker
Carers Centre
Young Carers County
Musketeers
Seasons of Care continuation
Rapid Response Service
Young Carers Forum
BBC Children in Need
7 Stars
Amazing Memories
My Caring Journey
All Age Carers
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2021**
**£**
57,112
75,502
13,175
3,515
13,116
105,308
162,420
33,736
2,508
6,366
-
9,984
3,866
-
4,289
3,551
8,016
13,277
5,247
-
-
90,840
253,260|**Incoming**
**resources**
**£**
22,121
-
-
250
-
250
22,371
-
-
-
1,932
-
-
-
-
-
32,975
-
-
98,716
198,323
331,946
354,317|**Resources**
**expended**
**£**
(6,793)
-
-
-
(371)
(371)
(7,164)
-
-
-
67
-
-
(92)
-
(3,551)
(24,172)
(13,277)
(5,247)
(101,328)
(232,077)
(379,677)
(386,841)|**Transfers**
**£**
1,907
-
-
-
-
-
1,907
(33,736)
-
-
(1,999)
-
-
92
-
-
-
-
-
-
33,736
(1,907)
-|**Balance at**
**31 March**
**2022**
**£**
74,347
75,502
13,175
3,765
12,745|
|---|---|---|---|---|---|
||||||105,187|
||||||179,534|
||||||-
2,508
6,366
-
9,984
3,866
-
4,289
-
16,819
-
-
(2,612)
(18)|
||||||41,202|
||||||220,736|
Page 22
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
|**Unrestricted funds**
**_General_**
General
**_Designated_**
Payroll
Overheads
Adult Carers
Young Carers
**Total unrestricted funds**
**Restricted**
Carers Main
Young Carers
Mental Health Worker
Carers Centre
Young Carers County
Musketeers
Seasons of Care continuation
Rapid Response Service
Young Carers Forum
BBC Children in Need
Timeout
7 Stars
Amazing Memories
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2020**
**£**
4,140
75,502
13,175
53,035
8,743
150,455
154,595
70,990
19,449
6,366
(19,138)
9,984
3,866
49,847
4,289
3,551
(847)
7,914
13,559
9,987
179,817
334,412|**Incoming**
**resources**
**£**
163,984
-
-
(745)
1,330
585
164,569
-
-
-
2,099
-
-
-
-
-
31,430
-
-
-
33,529
198,098|**Resources**
**expended**
**£**
(111,012)
-
-
(511)
3,043
2,532
(108,480)
(37,254)
(16,941)
-
(31,225)
-
-
(49,847)
-
-
(22,567)
(7,914)
(282)
(4,740)
(170,770)
(279,250)|**Transfers**
**£**
-
-
-
(48,264)
-
(48,264)
(48,264)
-
-
-
48,264
-
-
-
-
-
-
-
-
-
48,264
-|**Balance at**
**31 March**
**2021**
**£**
57,112
75,502
13,175
3,515
13,116|
|---|---|---|---|---|---|
||||||105,308|
||||||162,420|
||||||33,736
2,508
6,366
-
9,984
3,866
-
4,289
3,551
8,016
-
13,277
5,247|
||||||90,840|
||||||253,260|
Page 23
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
The specific purposes for which the funds are to be applied are as follows:
## Restricted Funds
Carers Main - Identify hidden Carers(>18), offering support, raising awareness of Carer issues with other professionals, aiding communications between service providers, planners and Carers wholistically improving emotional and physical wellbeing in N Staffordshire
Young Carers - Identify hidden Carers(5-18), offering support, raising awareness of Carer issues with other professionals, aiding communications between service providers, planners and Carers wholistically improving emotional and physical wellbeing in N Staffordshire
Mental Health Worker - Provision of a Support Worker to work with Carers looking after someone with a Mental Illness
Carers Centre - Provide meeting place for Carers to come together with a variety of groups and one to one activities
Young Carers County - Identify hidden Carers (5-18), provide emotional support wholistically improving emotional and physical wellbeing in Newcastle/Moorlands
Carers Health, Wellbeing & Breaks - Carers H&W & Breaks
Seasons of Care - Offering Support to Carers including transitions threw the caring journey
Musketeers - Tackles poor mental, emotional and physical health, improving YC's social life and educational attainment
Seasons of Care Continuation - Expansion of work providing support through transition to Carers including Health and Wellbeing.
Rapid Response Service - Rapid Response service to Carers through key transition points.
Young Carers Forum - Rucruitment and promotion of the Young Carers Forum
BBC Children in Need - To support young carers
Timeout - Activities and support for Young Carers
7 Stars - Counselling for Young Carers
Amazing Memories - Adult group activities for Carers and Cared for with Dementia.
My Caring Journey - Funding from Big Lottery
All Aged Carers - Funding from Stok-on-Trent City Council
## Designated Funds
Payroll - To cover payroll costs in the event of loss of funding
Overheads - To cover overheads in the event of loss of funding
Young Carers - To provide support for young carers
Page 24
## **North Staffs Carers Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
Adult Carers - To provide support for adult carers
## **19 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted funds**
**General**
**£**
**Designated**
**£**
17,308
-
63,966
105,187
(6,927)
-
74,347
105,187
**Unrestricted funds**
**General**
**£**
**Designated**
**£**
15,211
-
47,742
105,308
(5,841)
-
57,112
105,308|**Other**
**£**
-
41,202
-
41,202
**Other**
**£**
-
90,840
-
90,840|**Total funds at**
**31 March**
**2022**
**£**
17,308
210,355
(6,927)|
|---|---|---|---|
||||220,736|
||||**Total funds at**
**31 March**
**2021**
**£**
15,211
243,890
(5,841)|
||||253,260|
Page 25