Company registration number: 03313461 Charity registration number: 1062548 North Staffs Carers Association (A conipany limited by guai'anlee) Annual Report and Fitkancial Statements foi. the Yeai" Ended 31 Mai'ch 2025 Daryl Denson ACMA VAST The Dudson Centre Hope Street Hanley Stoke-on-Tr¢nt STI 5DD
North Staffs Carers Association Contents Reference and Adininists?tive Details Trustees, Report 2to7 Independent Examinei s Report Statement of Financial Activilies 9tolO Balance Sheet Notes to the Financial Statements 12to24
North Staffs Carers Association Reference and Admlnistrative Details Trustees Patricia Higgins Neil Cbadwick Cltristine Wari'en Mai'tin Blakemore Caroline Elson Seeretai'y Juli¢ Boon Senior Management l Leadership Team Julie Boon, Chief Officer Anna Cappei, Deputy Chief Officer Charity Registration Number 1062548 Conipany Registration Number 03313461 The charity is incoTPOI'at¢d in England. Suitell-12 Titnt House 234 Victoria Road Fenton Stoke-on-Trent ST4 2LW Registered Office Independent Examfiller Daiyl Denson ACMA VAST The Diidson Centre Hope Street Hanley Stoke-on-Trent STI 5DD Bankers Co-opei'ative Bank Page E
North Staffs Carers Association Dlrectors Report (Incorporating Trustees, Report) The twstees, who aiE directors foi. tlie purposes of company law, present tlle annual i'eport togethei. with the fmancial statemeiits and auditors, i'eport of tlie cliai'itable ¢onipany for tli¢ yeai. ended 31 March 2025. Objectives and activities Objects aiidninis Nortii Staffs Carers exlsls lo benefit Inform&1 Carers of all ages by: o Offering support to Carers o Enlightening professionals about Carers o Aiding eoinmuni¢alffion between Seivice ProvideiB, Plxnners and Carers o Offerlng support to Infortnal Careis involves.. PJovAding inforn)ation, ts'aining and otlgoing eniotional support to Carers of all ages, confidentially and in an appropriate manner. o Enligbtening professionals about Informal Carers involves: Offering infoiination and traiiiing to groiips oi. agencies who come into contact with Carers o Aiding coimniinicalion between Seivice Providers, Planners and InfOlal Carers itsvolves: - Facilitating communication and consultation between Carers and the Purchasers and Providers of Services. - Seeking and i'epresenting the views of Carei's on the planning and delivery of services Objeclivés, slra¢egies and aclivili Services provided by the Association continue to be appi'eciated and needed by Carei's. Oui services consist of: Support Seivices, achieved, in the niain, through telephone, a Di'op-in facility and Case Workei's. The Carers, Noticeboard and leaflets al'e an invaluabEe soui'¢e of infomiation to Carers llnd a useful Tesource for practilioners. Demand foi. the leaflets and up to date infortnation continues to 'ow. Young Carets projects continue to provide age related activities, groups and outings suppoi'ling each Young Carer willi theii. individiial needs whilst continuoiisly encouraging theill to meet theiT aspirations whilst having a life outside the caiing role. Adult Services Iiave continued to provide a niiich needed support pl.0gmrne foi. Carei's, some of wliom are enteiing a ci'isis situation. The service allowed Carers to l)ave a tiered service for the varying stages of tlie cai'ing iDle from '1S1S nioving onto group work and fIttally a befriending service. Public benefil The Tnistees confirn] that they have coinplied with the requiren)ents of section 4 of the Charities ACÈ 2011 to have due i'egai'd to the public benefit guidance, published by tlle Charity Commission for England and Wales, in exercising tlieii powers oi. diities by continuing to strive to ensure that the oppoitunity to benefit infomial, unpaid Carers in the Norili Staffordshir¢ ai'ea by offei'iiig the Carei's inforniation, kn'aining and ongoing siipp)rt, in the niost appropi'iate way, to Carers of all ages, ensurlng that each case is ts'eated in a confidential iijanner via the Significant A¢tivities listed. North Siaffs Carers Association offeiB infoiJ)]ation and training to professionals wlio conie into contact with infoimal CareiE and look to facilitate communication and consultation between informal Carers and purchasers and providers of services. North Staffs Carers Association seek and repi'esent Ilie views of informal Carers on tlie planiiing and deliveiy of seNA¢es, and continues to strive to identify and implement opportunities to improve the service to CareiB. Page 2
North Staffs Carers Association Dlrectors Report (Incorporating Trustees, Report) Achievements and performance Young Carers Dui'ing this yeai- financial yeai- we l18ve continued to work closely with Young Carers, providing a IlISt1¢ family . approach around the much needed services and support for Young Carers and their families a¢i'oss North Siaffoi'dsbire. Tllls has been achieved through the All Age Carers Support Service (SOT City Council) and The Noel Sweeney Foundation which came to an end December 2024. The Young Car¢i¥ Teani supports Yoiing Carei's on a one lo one basis, offei. support within schools artd colleges, with a counselling service for those Young Carers needing more in depth emotional support. The team also offers a selection of activities and age appropriate ti'aining sessions. When a Young Carei. is referi'ed into North Staffs Carers and they need on¢ to one SUPPOAt they are assigned a named support worker who works closely with them working througb the Health and Wellbelng oll¢ to one Sessions. The support worker will identify family sttrngtbs as well as difficulties and challenges facing the Young Carer as a result of their cai'ing i'ole. Woi'king with the family, putting in place posilive actions and interventions in ordei. to ensure tliat th¢ identified needs al'e addressed &t)d will work with the Young Carei and their family to Lrsolve these needs. As part of our Young Carers support we have a Young Carers Counsellor who has offei'ed a spe¢ialised coiinselling service foi. more complex and deep iDoted Carei. issues and gives the Young Carers the chance to speak confidentialLy and openly to someone outside the family. Young Carers received a course of 6 counselling sessions which has helped to i'educe anxieties throu ellipatheti¢ listenillg, exploi'it)g oppothinities, coping slrategies, knowledge and enipowerment to increase ¢onfiden¢e, feelings of Conti'ol therefore leading to improved mental health and wellbelng. Ovei. the last 12 nionths we have offered 196 one to one specialised counselling sessions foi. niore complex and deep IDoted Carei. issues to Young Care. n addition to the above, Young Care13 have benefitted from short breaks froni theiT cai-ing iEsponsibilities giving Yoiing Carers a ¢lian¢e foi. tl)eni to be children. iniprove theii. confidence> physical And eniotional wellbeing, lif¢ skills and provide opporttinities to forni friendships, and gain peer-to-peei. siipport in a timely manner. Awareness Raising Sessions iemain an iniportant part of the teani's work. The Yoiing Carers Teani visit schools and colleges in which pupils attend wellbeing sessions and previoiisly unknown Young Carers have the oppolnitY to identify tlieinselves. Along witli the awareness raising sessions we attend pai'ents evenings, open days and events to promote oui. support and seivices tliat al'e provided foi. the Young Carei. and tlieii. faniily. Each school has a Young Carers Chainpion who we work witli to provide infoimation and support to Young CareiB. Posters and leaflets are left in every school and college we attend. Yoiing care ljave liad the oppoi'tuiiity to go caniping, attended Halloween and Chi'istsnas parties, niany tiips and activities during the siinunei. llolidays as well as attending weeldy groups which have been facilitated by Nortli Staffs Carei's, Stoke City Coinniunity Tiwst And the YMCA. The Young Care13 team continue to developed excellenl working i'elationships wilh the Young Carers Assessnient Teani, along widi profession21s and othei. agencies. Page 3
North Staffs Carers Association Dlrectors Report (Incorporating Trustees, Report) Adult Projects During the last financial year we Iiave continued to be funded by Stoke-on-TIEnt City Council and Stoke CCG for tlie All Age Carei's Support Service and Know Youi. Neighbourhood foi. oui. Community GLDup Support Champions which came to an end in Mai'¢h 2024. We weir also successful in being aWded fiu]ding foi. two proje¢ts from the National Lottery for oui" Carers Wellbeing Support Service and The Henry Smith Clrity for our Supporting Connections for Carers project. Stoke-on-Trent City Council also awarded us with Wonde Vouchers from the Household Support Fund to covei. the peiiod froni AprAI 2024 to the end of March 2025 which has enabled us to financially help 243 Young and Adult Care13 with additional support through supernl'k¢t voiichers. In addition, we weie also successful in obtaining funding froni Awards foi. All for our My Next Steps project which supports Yoiingei. Adult Carers. North Staffs Careis has worked with unpaid Carers and theii" families suppoiting and focusing on key areas working alongside Carei's throughout the whole of theii. cai'illg joui'ney putting Careis needs fjrst. Oui" Adult Carers team has been extt'eniely busy throughout the year pi'ovidAng seandess support tailored to Carers individual needs. The teani have ensured that Carers al'e at a lowei. i'lsk of iEaching cillsis Polllt by providing up to date, i'elevant inforniation, guidance and support enabling Carers to be betteL' informed in continuing in theii. cai'ing i'ole, giving the Carei. peace of mind as to what dire¢tion they need to take and the ¢onfiden¢e that they are doing the l'ight thing by theii- loved one. They encourage Carers to have a voice and feel listened to, helping them to feel confidenL enipowei'ed and stt'ong in their abilities as a Carei. whilst highlÈghting the importance of emotional, practical, finaiicial support and infoi'mation to enable Carers to live well whilst cai'ing. By accessing the projects and support Car¢rs have ¢xp¢i'ien¢ed improved mental health, socialisatson, iticliision and peei. support, with friendships being niad¢. Changes have also been niade with a redu¢tion in social isolatioll alld loneliness with Carers feeling better able to cope and nianage the demands of theii caring roles, therefore less likely to be¢oine physically and eniolionally unwell. The Adult Carers tean) continue to worked closely witli many partnei. organisations in OTdei- to provide a knolistic support network fol Care18 itducing diipli¢ation in seice and support. Ovei- the last 12 nionths we have offered 395 one to one specialised counselling sessions foi. more coinplex and deep rooted Carel issues to Adult Carers. These sessions have given Carers the cbance to speak confidentially and openly to sotneone outside the family and Iiave lielped to i'educe anxieties tEOligh ¢n)patheti¢ listening, ¢xploiing oppoixunities, working tIOligh coping slrategies, gailling knowledge and enipowernient that has tncreased coiifidence, their feelings of conts'ol tliei'efore leading to ittipioved nienthl liealth and wellbeing. Aftei. counselling sessions and one to one support witl) the Siipport Advisoi. has been completed the Carei. n)ay have needed additional emotional siippoi't, at this point tliey woiild of been allocated to i'eceive a befriending call from one of our volunteei. Befrienders. Diiiing the last financial year we have again worked in partnership with Beswicks Solicitors who have kindly volunteered to offei. free legal advice to Carers within North Staffordshire. A niontlily clinic is held and we have been able to offei. 60 legal advice sessions lo Carei's. Widi the coiintry continuing to see niany people slniggling with tlie economic crisis we have seen a huge increase in Care13 needing financial advice and support. Siipport has been given to ovei. 200 Carers wliich has benefitted them tlll'ougli fIiian¢ial hai'dship. 156 applicationslrefeLTals to Department of Woi'k and Pensions and Potteries Money Wise have been completed to maximise Carffl. income. 553 refen'als liave been made to many varioiis organisalions to siipporl the Carer around practical, emotional, legal and financial issues. Page 4
North Staffs Carers Association Dlrectors Report (Incorporating Trustees, Report) Oui" community groups and clubs have given both oui. Carers and volunteers the opportunity to find themselves again. It is so impoitant for 211 Carers to not lose tliell own identity and be able to find happiness and feel suppoited and not hlone during these challenging times. Most of oui. cojnmunity groups and clubs are Carer And volunteei. led. Most of our volunteers are CareiE themselves oi. have once been fftii a carlng role. A Cai'ing i'ole can cause so many to feel alone, where at oui clubs and groups we bring Carers togetber. who would have never niet befoi'e. CareiE meeting othei. Carers in similAI' cai'ing ioles is one of the best supports. At our clubs and groups everyone undei'staiids each othei's needs and will do theii. utmost to help one another. All activities and ideas foi. oui clubs Come from the Carers themselves. Duiing the past 12 n)onths we have offered siipport foi. the Yoiingei. Adult Carer, continuously looking at ways of encouraging engagement and participation An Carers within the age group of 18 to 35. We have made contact with all Youllg Adult Carers of this age iw)ge and contacted any young carer traiisitionlng into adult cai'eT services. We have also contacted local colleges and universities to promote Carel- Awareness to this age groiip. As always oui- services are giiid¢d by listening to Carers and a commitment to inclusivity foi. all. Our services 'e for Car¢iE developed by Carers. Webslte and Social Media North Staffs Care13 Association websifr www.carersfArst.com is continually audited and adapted to ensure continuous development to i'eflect the chattges within North Staffs Carei's and the services it provides to CareLB. The websit¢ benefits informal Carers of all ages and continues to raise awairness of Carers issues and theii- needs. It assists Ali Carers being able to identify then)selves as a Carer, giving them easy a¢¢ess to infornialion 2417. Our 'carei'sfst, website is usei. friendly and int¢l'A¢tiv¢, which offei's infoiination and advice regarding SeiceS and support available froni North Staffs Carers as well as signposting to other OIEanisations and Service Providers. Tlia'e is incorp017ted onto the website an on-line i'efenl fonn wliich is simple and easy to iise for botli Carers and professiollals. Over the past 12 months we have seen a huge increase in this niethod of i'eferrals being niade througli tlie on-liiie i'eferral portal. Via our social niedia platfoims we coiitinually engage and interact willi Carers, organisations, professionals and service providers and th¢ local biisiness community. It is a fast and el¢lent method of sharing oiii. news. x¢tivilies atsd ¢iiLI'ent Car¢rs' issues to a wide target aiidience Fiiianclal revlew See SOFA, balance sheet znd notes to the accounts for infoiniation on the financial position Policy on reserves It is th¢ policy of tlie charity to maintain um'estrictd funds, which al'e the free i'eserves of tlie cliarity, at a level which equates to appiDxin)ately six nionihs umrsts'icted expenditure. This provides sufficient fiinds to cov. nianagement, administration and support costs and to respond to eniei'gency applications for graiils, which aiise froni time to tinie. At the pei'iod end Unrestricted Funds weit £296,607((2024: £244,352) of which £59,648(2024.. £105,150) were designakd and £nil (2024: £3,234) were fixed assets. Trustees and officers The ttustees and officers serving during the yeai. and since the year end were as follows: Page 5
North Staffs Carers Association Directors Report Uncorporating Trustees, Report) Tivstees.. Petei. Hailstones {i'esigned 10 Septembei. 2025) Linda Hailstones (resigned 10 September 2025) Cluistina Dudson (i'esigned 10 Septembei. 2025) Pati'icia Higgins Neil Cliadwick Christine Wai'ren Martin Blakenioiy (appoillted 10 September 2025) Cai'oline Elson (appointed 10 Septemb¢i' 2025) Secretary: Julie Boon Senioi. Management l Leadership Team.. Julie Boon, Chief Officer Attha Capper. Deputy Chief Officer Structure) governan¢e management Recrui¢ipienl and appoin¢nienl oflruslees As set out in the knxicles of Association the liustees by ordinary resolution niay appoint a person who is wllling to act to be a tsustee eithel to fill a vacancy oi. &8 an additional twste¢ provided that the appointment does not exceed any number set as a maxinium in the articles. At evely Annual General Meeting one third of tsustees who al'e subject to i'etiirnient by rotation shall iEtire from offjce. If the charity at the ineeting at whicli a ttNstee retii'es by i'olalion, does not fill the vacancy tlie i'elii'ing tsustee shall, if willing to act, be deeined to have been reappointed lilesS at the nieeting it is resolved not to fill the vacaiicy unless a i'esolution foi. the i'eappointinent of the livstees is put to the nieeting and lost. Induction and iraining oflrustees New tsiistees undeigo an orientation day to brief then) on theiT legal obligations uiidei. charity and company law, the content of tli¢ Menioranduni aiid Articles of Asso¢iation. tlie coniniitte¢ and decision n)aking processes, the business plan and i'ecent fiiiancial perfoiM]ance of the charity. Diiring induction they nieet key employees and othei. tiiistees. Trustees air encoui'aged to attend appropi'iate exteinal tiyining events where tliese will facilitate tlie undeitaking of tlieit- i'ole. Page 6
North Staffs Carers Association Directors Report (Incorporating Trusteesl Report) Small companles provislon statement Tliis report has been prepared in accordance with the small companies regime undei. the Companies Act 2006. The annual irpor /? J/ . and signed on its belialf by.. ed by tlie trustees of the charity on .... Neil Chadwick Trustee Page 7
North Staffs Carers Association Independent Examiner's Report to the trustees of North Staffs Carers Association ('the Company,) l ieport to the charity tsvstees on my examination of the accounts of tlie Company for Ilie ye. ended 31 Mai'cl) 2025. Responsibilities And bASi$ of report As the charity's tivstees of the Company (aiid also its directors foi. tlie piiiposes of company law) you are responsible foi. the pTepAI'2tioAi of the accounts An accoi'dance wlih the requirelllents of the Companies Act 2006 ('the 2006 Act.). Having satisfled niyself that the accounts of the Coinpany al'e not i'equired to be audited uiider Parl 16 of the 2006 Act and air eligible foi- indepeiident exaniination, I reporl in respect of my examlnation of your chai'ity's accounts as Cari'ied out under section 145 of the Charities Act 2011 ('the 2011 Act,). tn canying out my examination I have followed the Diirctions given by the Charity ComtlliSSiOll undei section 145{5)(b) of th¢ 2011 Act. Independent examiner's statement Since tlie Companys gross income exceeded £250,000 your examinei. must be a niembei- of a body listed in section 145 of the 2011 Act. I confirni that l ani qualified to undei'txke the exainination because I ani a membei. of . whieli is one of the listed bodies. I have completed my examination. I confirni that no niatl¢iB have come to n)y attention in connection with the examination giving n)e cause to believe: accoullling recoi'ds weir not kept in iEspect of North Staffs Carers Association as irquired by seclion 386 of the 2006 Act. oi. 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 othei. than any requirement that the accounts give a 'true and fail. view, which is not a n)atl¢i' considei'ed as part of an indepeiident examination. oi. 4. the ac¢ouiils have not been prepared in accoi'dance with the niethods. and principles of the Statement of Recon)mended Practice foi. accounting and i'eporting by charities [applicable to ¢hariti¢s preparing tbeii accounts in accoi'dance with the Financial Reporting Standard Applicable in the UK aiid Republic of Irelalld (FRS 102)]. I Iiave no con¢eii)s and liave coine across no othei. n)attei's in comieciion with the exaniinalion to which allenlion shoiild be drawn in this report in ordei to enable a pi'opei. iindei'standing of the accounts to be reached. Daiyl Denson ACMA VAST The Dudson Centre Hope Sh'eet Hanley Sioke-on-Trent STI 5DD 2011112025 Date:............................. Page 8
North Staffs Carers Association Statement of Financial Aetivities for the Year Ended 31 March 2025 ncluding Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restrkcted funds Total 2025 Note Income and End4)wments from: Donations and l¢gacAes Other income 31,873 946 501,486 533,359 946 Total income 32,819 501,486 534,305 Expendlture on: Charitsble activities 20,732 523,792) (503,060} Total expendire 20,732 523,792 (503,060 Net incomel{expenditure) Tlansfers betweeji fiinds 53,551 {22,306) 12.492 31,245 Net ni0Vllent in funds 66,043 (34,798) 31,245 Reconciliation of funds Total fijnds brought foiward 244,165 55,750 299,915 Total funds cai'ried foiward 15 310,208 20,952 331,160 The notes on pages 12 to 24 form ali iiitegral part of these financial stateinents. Page 9
North Staffs Carers Association Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestrieted runds Restrlcted funds TotAI 2024 Note Income and Endowments from: Donations and l¢ga¢ies Other incoine 15.693 1,371 443.487 459.180 1,371 Total income 17,064 443,487 460,551 Expenditure on: Charitable activities 34,412 (454,828) {420,416 Total expenditure 34,412 454,828 420,416 Net incorne/{expenditure) 51,476 {11,341) 40,135 Net movement in funds 51,476 (11.341) 40,135 Reconciliation of funds Total fiinds brought foiward 192,876 66,904 259,780 Total ndS cairied fOard 15 244,352 55.563 299,915 All of the cbarity's activities derive from continuing operations during the above two periods. The notes on pages 12 to 24 form an integral part of these financial statements. Page 10
North Staffs Carers Association (Registration number: 03313461) Balance Sheet as at 31 March 2025 2025 2024 Note Fixed assets Tangible assets 3,234 Current assets Debtors Cash at bank and in hand 12 13 91,051 253,719 71,038 234,301 344,770 305,339 Credltors: Amounts falllng due ivlthln one year 14 13,610 8,658 Net current assets 331,160 296.681 Net asset$ 331,160. 299,915 Funds of the charity: Restricted ineome funds Restricted funds 20,952 55,563 Unrestrleted Income funds Unrestricted funds 310,208 244,352 Total funds 15 331 160 299915 Foi. the financial yeai. ending 31 March 2025 Ilie charity was entitled to exeniplion froni audit iiiider section 477 of the Cornpanies Act 2006 I'elaling to small companies. Dii'ectoi's, responsibilities: Tlie niembers liave not i'equired the cl)arity to obtain an aiidit of its accounts foi. the yeai. in qiiestion in accoi'dance with section 476. and Tlie directors aclaiowledge tlieii. i'esponsibilities for complying witli the itquirements of the Act witli respect to accoiinting iecoids and tlie prepai'ation of accounts. The fiiiancial statenients OD pages signed on th¢ii' behalf by. . //.a to 24 were appi'oved by the tiiistees, and authorised foi. issue on .................... and Neil Chadwick Tivsfee The notes on pages 12 10 24 foi'ni ali integral parl ofthese financial statenients. Pagell
North Staffs Carers Assoclation Notes to the Financial Statements for the Year Ended 31 March 2025 I Ch4rAty status The charity is liniited by guarantee. ineorpoi'ated in England, and consequently does not have sbare capital. Ea¢b of die tSteeS is liable to conts'ibute an amount not exceeding £1 towai'ds the assets of the charlty in the event of liquidation. The address of its registered office is: Suite 11- 12 Ti'ent House 234 Victoiia Road Fenton Stoke-on-Trent ST4 2LW 2 Accounting policies Summary of signifieant aeeounting policies and key aeeounting estiniate$ The principal accoiinting policies applied in the preparation of these financial statements are set oiit below. These policies have been consistently applied to all the yeai's presented, unless otberwise stated. Statement of eomp114nce Tbe financial statements have been prepared in accoidance with Accounting and Reporling by Charities: Statement of Recornniended Pi?¢tice applicable to ¢hariti¢s preparing theii. accounts in ac¢ordAn¢e with the Fit]An¢ial Reporting Standard applicable in the UIC and Republic of trelaiid (FRS 102) (effective l January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of li'eland (FRS 102). They also comply with the Conipanies Act 2006 and Charities Act 2011. Basls of preparatlon Nortli Staffs Carei's Association nieets the definition of a piibli¢ benefit entity linder FRS 102. Assets and liabiliti¢s are initially re¢ogt]ised Rt histoiical cost oi ts'ansaction value iiniess otheThvise stated in the i'elevant accounting policy notes. Going coneern The ttiistees consider tliat tliere are no material iincerlainties about the charity's ability to continue as a going concern nor any significant EaS of uncertainty Iliat affect tlie canying valiie of assets held by tlie cliarity. In¢ome and endoivnients All incoitte is i'¢¢ognised on¢e tlie c]rity has entitlement to the iiiconie, it is probable tliat tlie inconie will be received and tlie anjount of the income receivable can be nieasured i'eliably. Donalions and legacies Doiiatioiis are recognised when the charity has been notified in willting of both the amount and settlement dale. In the event tliat a donation is subject to conditions tliat iequire a level of perfoiinanc¢ by tl)e charity before the charity is entitled to the funds, tlie in¢oine is defeiTed and not ie¢ognised llntil eith¢i' those Conditions are fully met, or the fulfilinent of tliose eonditioi)s is wholly within tlie control of the charity and it is probable that these coiiditions will be fulfilled iii the irpoiting period. Page 12
North Staffs Carers Association Notes to the Financial Statements for the Year Ended 31 March 2025 Gruiils recelvrtble Gi7nts .¢ i'ecoguised when the charity has an entitlement to the fimds and any conditftons linked to the gi'ants Iiave been met. Wliere performance conditions aiE attached to the gi'ant and are yet to be met, the income is i'eeognised as a liability and included on the balance sheet as defei'red income to be ieleased. Gift& iii kind Gifts in kind al'e Lt¢ognis¢d in different ways dependent on how they are used by the charity. (i) Those donated for resale produce income when they al'e sold. They ale valued at the amount a¢allY realised. (ii) Those donated foi. onward Éi'ansniission to beiieficiaries included in the Statement of Financial Activities as incoining i'esources and resoiirces expended when they distributed. They are valued at the aniount the charity would have h&d to pay to acquire them. (lll) Those donated foi. use by the charity itself al'e incliided wben i'e¢eivable. They are valued at the Atnount the charity would have had to pay lo acquire them. Expendlture All expenditure is i'ecognised once there is a legal or construclive obligation to thal expenditui'e, it is probable settlenient AS required and the amount can be measured i'eliably. All costs are allocated to tbe appli¢Able expeiidithre heading that aggregate similai. costs to that cat¢gory. Where ¢osts cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of iesources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Othei. support costs are allocated based on the spread of staff Costs. Chari¢able aclivilies Charitable expenditure comprises tliose costs incuiTed by the charity in tlie delivery of its activities 2nd serYi¢es for its beneficiaries. It includes both costs that can be allocated directly to sucb activities and those costs of an indirect nathre necessary to support thein. Governance ¢osts These incliide th¢ costs altribulable to tlie charity's compliance with constitional and statutory Tequirenients. including aiidit, strategic managenient and liiistees nieetings and i'einibiirsed expenses. Taxation The cliarity is CODsidei'ed to pass the tests set out in P'a.aph I schule 6 of the Finance Act 2010 and therefore it nieets tlie definition of a chatitable conipany for UK corporation tax puiyoses. A¢¢ordingly, the charity is potentially exempt froni taxation itt i'espect of incon1¢ oi Capital gains i'e¢eived within categories covered by Chapter 3 Part I l of the Corpoi'ation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to tlie extent that such income oi- gains ale applied excliisively to chailltable purposes. Tangible fixed assets Individual fixed assets costing £500 01. nioi'e al'e initially recorded at cost, less any subsequent accumulated depreciation and siibsequent accumiilated impaiiTheiit losses. Page 13
North Staffs Carers Association Notes to the Financial Statements for the Year Ended 31 March 2025 Depreclation and amortisation Depreciation is provided on tangible fixed assets $0 as to wi'it¢ off the cost oi. valuation. less any ¢stimAted i'esidual value, over their expected use1 economic life as follows: Asset class Furniture and equipment Motoi. Vehicles Depreciation metliod and rate Straight line ovei- 3 years Straight line ovei- 4 years Trade debtors Ti?de debtors al'e amounts due froni customers foi- n)erchandise sold or services perfoi]ned in the ordinary course of business. Ti'ade debtors al'e itcognised initially at the transaction price. They are subsequently measured at aniortised cost iising the effective Atiterest method, less provision foi. inipaii'ment. A provision for the impairment of ti'ade debtors is established when there is objective evidence that the charity will not be able to collect all aniounts due accoiding to the original terms of the i'eceivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and oihei. short-term highly liquid investments tliat readily coiivei'lible to a known amount of cash and are subject to an insignificant i'isk of change in value. Tr4de eredltor$ Trade ci'editors al'e obligations to pay foi goods oi services that have been acquired in the ordittary course of business froni suppliers. Accounts payable su'e classified as Cllent liabilities if the charity does not have an iincollditional righ¢ at the end of the Ltpoiting pei'iod, to defer settlement of the creditoi for at least twelve nionths after the reporting date. If diere is an unconditional lit to defei. settlement for at least twelve iiionths after tlie i'eporling date, they are presented as non-current liabilities. Trade creditors al'e Lrcognised initially at tlie ti'ansaction pri¢¢ and subsequently ni¢asured at anjoitised cost using the effective interest metliod. Fund sti'ucture Unrestricted ineonie fuiids are genei'al funds diat available foi. iise at the trustees discretion in fui'thei?nce of die objectives of the charity. Designated funds ait iini'estricted fiiiids set aside foi. specific pui'poses at the discretion of the tmstees. Restricted inconie funds are those donated foi. iise in a particular area oi. foi. specific piitposes, the use of which is i'estsicted to diat area oi. piirpose. Page 14
North Staffs Carers Association Notes to the Financial Statements for the Year Ended 31 March 2025 3 Income from donations and legacles Unrestrlcted funds General Restricted funds Total 2025 Donations and legacies; Donations to niajoi. appeals Gi7nts, incliiding ¢kpit21 grants. Big Lotleiy Fund Henry Smith Foundation Stoke-on-Trent City Council Gifts in kind 31,630 31,630 158,488 65,100 277,898 158,488 65,100 277,898 243 243 31,873 501,486 533,359 Unrestrlcted funds Designated Restricted runds Total 2024 Donations aiid legacies. Donations to niajor appeals Grattts, in¢liiding capitsl grants. Big Lottery Fund Othei. grants Stoke-on-Trent City Council 15,693 15,693 97,598 28,500 317,389 97,598 28,500 317,389 15,693 443,487 459,180 4 Other income Unrestrieted fuiids General TotAI 2025 Rental inconie 946 946 Unrestricted funds General TotAI 2024 Rental incon)e 1,371 1,371 Page 15
North Staffs Carers Association Notes to the Financial Statements for the Year Ended 31 March 2025 5 Expenditure on charitable activilies Charitable Aetivities Total 2025 Wages Social security Pensions Oihei. staff costs Staff ttJining Postage, printing And stationery Volullleei. expenses car'S activities and sundrles Carei's wellbeing budget Support costs allocated {note 9) 226,746 3,985 3,928 4,399 3,529 5,271 17 9,825 27,004 218,356 226,746 3.985 3,928 4,399 3,529 5,271 17 9,825 27,004 218,356 503,060 503,060 Charitable Aetivitles Total 2024 Wages Social security Pensions Other staff costs Postage, printing and stationery Carers activities and siindi'ies Car wellbeing budget Depreciation Support costs allocated (note 9) I62,403 3,671 2,245 5,082 911 9,847 25,845 10.804 199,608 162,403 3,671 2,245 5,082 911 9,847 25,845 10,804 199,608 420,416 420,416 Page 16
North Staffs Carers Association Notes to the Financial Statements for the Year Ended 31 March 2025 6 Analysls of governance and Support costs Charitable activilies expenditure Support Costs Total 2025 Wages Social security Pensions Repairs & Insui'ance Inforn)ation technology Post, printing and stationery Subscriptions Depreciation Accountancy fee5 Telephone Bank ¢liarges Rent Pi'ofessional fees Partnership Costs Independent examination fee Sundi'ies 101,324 5,752 2,131 3,638 5,649 1,698 1,037 3,234 2,792 3,436 697 44,926 1,755 37,794 1,680 813 101,324 5,752 2,131 3,638 5,649 1,698 1,037 3,234 2.792 3.436 697 44,926 1,755 37,794 1,680 813 218 356 218,356 Support Costs Total 2024 Wag Social security Pensions Repairs & Insui'ance Inforniation technology Post, piinting and stationery Subscriptions Accoiintancy fees Telephone Bank charges Rent Professional fees Partnership Costs Independent examination fee 96,416 4,574 1,908 2,785 4,008 2,332 1,094 1,407 3,278 634 37,035 3,019 39,438 1,680 96,416 4,574 1,908 2,785 4,008 2,332 1,094 1,407 3,278 634 37,035 3,019 39,438 1,680 199,608 199,608 Page E7
North Staffs CArers Association Notes to the Financial Statements for the Year Ended 31 March 2025 Governance costs Unrestricted funds General Total 2025 Independent examinei. fees Examination of the financial statenients 1,680 1,680 1,680 1,680 Untestricted funds General Total 2024 Independent examiner fees Examination of the financial statenienls 1.680 1,680 7 Govei'nment grants Dui'ing tbe period the charity i'eceived grants froni the Big Lotteiy of £88,346 {2022: £98,716), Stoke-on-TIEnt City Council of £251,798 (2022: £198,323) and £nil (2022: £nil) from HMRC as part of the Job Retention Scheme The amoutst of grants recognised in the financial statements was £- (2024 - £Nil). Tliere were no unfiilfilled conditions The charity has i'eceived no otiiei foiins of government Assistance 8 Trustee$ i'¢munerAtlon and expenses No llvstees, noi. any peisons connected with Ibeni, have irceived any i'en)un¢i'ation froni the cliarity during tlie year. No tSteeS Iiave i'eceived any relinbursed expenses oi. any otliei. benefits froni tlie charity dui'ing tlie year. Page 18
North Staffs Carers Association Notes to the Financial Statements for the Year Ended 31 March 2025 9 Staff costs The aggirgate pa.011 costs were as follows: 2025 2024 Staff costs durikng the year were: Wages and salai'ies So¢iAI security costs Pension costs 328,070 9,737 6,059 258,819 8,245 4,153 343,866 271,217 The nionthly average niimbei. of peiEons {including senioi. manageinent I leadeiEhip leani) employed by the charity diirlng the yeai. expi'essed as full time eqiiivalents was as follows: 2025 2024 Avei'age nurnber of employees 12 io No employee i'e¢eived emoluments of niore than £60,000 during the yeai. 10 Taxatlon Tlie charity is a i'egistered charity and is thei'efore exenipt froni taxation. 11 Tangible fixed g$$et8 Motor velilcles Total Cost At l April 2024 40,123 40,123 At 31 Mh2o25 40,123 40,123 Depreciation At l April 2024 Charge for tlie yeai. 36,889 3,234 36,889 3.234 At 31 Mai'ch 2025 40,123 40,123 Net book v*lue At 31 Mai'ch 2025 At 31 Mai'ch 2024 3,234 3,234 Page 19
North Staffs Carers Association Notes to the Financial Statements for the Year Ended 31 March 2025 12 Debtors 2025 2024 Trade debtors Prepaynients Othei. debtors 89,874 968 209 69,630 1,199 209 91.051 13 Cash and cash equivalents 2025 2024 Cash on hand Cash at bank 349 253,370 302 233,999 253,719 234.301 14 Creditors: amounts fallillg due within one year 2025 2024 Ti'ade creditors Pension scheine ci'editor A¢¢ruals 10,310 1,620 1,680 5,443 1,535 1,680 13,610 8,658 Page 20
North Staffs Carers Association Notes to the Financial Statements for the Year Ended 31 March 2025 IS Funds Unrestricted funds Balance at 31 March 2025 Br4lance at I April 2024 Incoming resomrees Resources expended TrAn$lers Unr¢$tricted funds Geiieral General 139,015 32,819 20,732 57,994 250,560 Designaled Pa.011 Overlieads CareiB Centre Adult Care13 Young Carers 75,502 13,175 (37) 3,765 12,745 (45,502) 30.000 13,175 (37) 3,765 12,745 105,150 (45,502) 59,648 Total unre8trficted funds 244,165 20,732 12,492 310,208 Restrlcted funds Yoiing Carers Mental Health Work. Yoiing Carers County All Age Care Big Lotteiy Edward Gostling Foundation National Lottoy - Know Youi Neiglibourliood The Sweeney Foundation Carei's Wellbeing Siipport Servlce Henry Smiili Charity My Next Steps AFA 2,508 6,366 9,984 13,825 (2,508) 6,366 (9.984) 277,898 (277,868) (2) (1,601) 13,855 1,601 4,863 16,601 27,383 (32,246) (J 6,601) 111.309 65,100 19,796 (111,309) (65.100) 19,065 731 Total i'esti'icted funds 55,750 501,486 {523,792) (12,492) 20.952 Total funds 299,915 534,305 503,060 331,160 Page 21
North Staffs Carers Association Notes to the Financial Statements for the Year Ended 31 March 2025 Balance at I Api'il 2023 Incomlng resources Resources expended Balance at 31 March 2024 Unrestricted funds Generol General 87,539 17,064 34,412 139,015 Designaled Pa.011 Overheads ca13 Centre Adult Careis Young Carei 75,502 13,175 (37) 3,765 12,745 75,502 13,175 {37) 3,765 12,745 105,150 105.150 Total unrestricted funds 192,689 17,064 34,412 244,165 Restricted Young Carers Mental Health Workei. Young CareiB County My Caring Journey All Age Carei's Big Lottery Comtnunity Groiip Support Cliampions Musketeers Comn)unity Inveslment Fund Edwai'd Gostling Foundation National Lott¢iy - Know Youi. Neiglibourhood Rapid Response Service The Sweeney Foundation BBC Children in Need 2,508 6,366 9,984 (2,612) 13,754 (ioi) 2,508 6,366 9,984 2,612 (317,316) (80,946) 317,387 81,049 13,825 2,683 3,866 867 (2,683) (3,866) (867) (8,399) 10,000 1,601 16,551 (11,688) (4,289) (1,899) (25,487) 4,863 4,289 18,500 16.601 25,487 TotAI restrieted funds 67,091 443,487 454,828 55,750 Total funds 259 780 460 551 420.416 299 915 Page 22
North Staffs Carers Association Notes to the Financial Statements for the Year Ended 31 March 2025 The specifLC purposes foi. wliich tlie funds are to be applied al-e as follows.. Restricted Funds Care1% Main Identify hidden Cai'eLB{>18), offering support, raising awai'eness of Carei. issues with odier professionals, aidlng eomtnunicatioiis between service provAders, planners and Carers wholistically improving emotional and physical wellbeing in N Staffoi'dsliire Young Carets Identify hidden Careis(5-18), offei'ing suppoiL raising awai'eness of Carer Issues with other professionals, aiding communications between service providers, platlliers and Carei's wholisti¢ally impLDving eniotional and pliysical wellbeing in N Staffordsliire Mental Healih Woi'kei. _ PIDvision of a Support Workei. to work with Carers looking aftei. someone with a Mental Illness Carei's Centre - Pi'ovide meeting place foi. Carers to come togethei. with a vaiiety of groups and one to one activities Young CareLB Coullty - Identify hldden Carers (5-18), provlde eniotional support wholistically impi'oving emotional and physical wellbellig in Newcastlelmooi'lands Musketeers attaitmient Tackles poor mental, emotional and physical health, inipi'oving Yc's social life and educational Seasons of Care" Continuation Expansion of work providing support through tt?nsition to Carers including Health and Wellbeing. Rapid Response Service - Rapid Response servi¢e to Carers throii8h key ti?nsition points. Young CareLS FOnI - RucNittnent and promotion of the Yoiing Carers Foiuni BBC Children in Need - To support young caYe13 7 Stars - Counselling foi Young Carers Aniazing Memoi'ies - Adult groiip activities foi. Carers and Cared foi. widi Denientia. My cai.ing Journey - Funding froni Big Lotteiy All Aged car'S - Funding froni Stoke-on-Trent City Coiincil Comniunity Group Support Chanipions- funding foi. volunteei. and group support Coniniunity Investin¢nt Fund- Fvi)ding for tl)e wellbeing l'oon) Desi ated Funds P81ry'0ll - To covei. pay'oll costs in tlie event of loss of fuiiding Overheads - To covei. ovei'heads in Ilie event of loss of funding Young CareiE - To provide support for young carers Adult CareiE - To provide support foi. adult caretB Page 23
North Staffs Carers Association Notes to the Financial Statements for the Year Ended 31 March 2025 A6 Analysis of net assets betiveen funds Total funds at 31 March 2025 Unrestri¢ted funds General Desfignated Restricted funds Cun'ent assets Cun'ent liab&lities 264,170 13,610 59,648 20,952 344,770 13,610 Total net assets 250,560 59,648 20,952 331,160 Total funds At 31 Mai'ch 2024 Unrestricted funds General Designated Restrleted funds Tangible fixed assets Curi'ent assets Curi'ent liabilities 3,234 144,626 (8,658) 3,234 305,339 (8,658 105,150 55,563 Total net assets 139,202 105,150 55,563 299 915 17 Related party tran$actlolls Tliere weie no related party transactions in the year. Page 24