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2022-03-31-accounts

Company no. 03377199 Charity no. 1063226

The Carers Centre (Bristol & South Gloucestershire) Report and Audited Financial Statements

31 March 2022

The Carers Centre (Bristol & South Gloucestershire)

Reference and administrative details

For theyear ended 31 March 2022 For theyear ended 31 March 2022
Company number 03377199
Charity number 1063226
Registered office and The Vassall Centre
operational address Gill Avenue
Bristol
BS16 2QQ
Status The Carers Centre (Bristol and South Gloucestershire) is known locally as
Carers Support Centre (CSC).
Trustees Trustees, who are also directors under company law, who served during
the year and up to the date of this report were as follows:
Mary Whittington Chair
Andy Bell
Jennifer Cheshire
Julia Deacon (appointed 25 August 2021, resigned
15 February 2022)
Sian Jones
Jamie Lavis (resigned 1 September 2022)
Pearl Raymond (appointed 2 February 2022)
Jennifer Tomkinson
Louise Winn
Company secretary Tim Poole
Chief Executive Officer The Trustees delegate the day-to-day leadership and management of the
organisation to the Chief Executive Officer, Mr Tim Poole.
Bankers Yorkshire Bank
Mcintosh House Foxbridge Way
Normanton
WF6 1TN
Auditors Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

The trustees present their report along with the financial statements of the charity for the year ended 31 March 2022.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Governance and Management

Governing document

The Carers Centre (Bristol and South Gloucestershire) is a registered charity and a company limited by guarantee and is governed by its Articles and the Companies Act 1985, 2006 and the Charities Act 2006, 2011. It is known locally as Carers Support Centre (CSC) and is a network partner of Carers Trust. Whilst benefiting from access to resources and support through this membership, it retains full autonomy over local policy, governance and procedures.

Risk review

The Board of Trustees delegates the evaluation of current major risks to the Risk Management and Business Continuity subcommittee, which meets twice yearly to review and update its risk register. This sub-committee reports to the full Board of Trustees. Internal risks are minimised by the implementation of effective internal control procedures, which ensure both appropriate authorisation of all transactions and consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed for their continuing effectiveness. The risk register was updated during the year and is a standing item for discussion at quarterly Finance and General Purpose (F&GP) Subcommittee meetings. Risk management is also a standing agenda item at other subcommittees too, which are:

All subcommittees have terms of reference which are reviewed annually and usually report back to the Board of Trustees before any decisions are taken.

We are still feeling the impact of the Covid-19 pandemic which has been prevalent throughout the last financial year. Actions we took in terms of revised methods of service provision and staff employment practices ensured we were able to continue to support carers with blended models of support whilst at the same time keeping our staff and the carers they support safe and well.

We have continued to take a cautious approach to lifting any restrictions and whilst we are now operating with a mixture of home and office working we are doing so carefully to minimise the risk to ourselves and others.

Residual risks specifically relating to the implications of Covid-19 are now integrated within the full organisational Risk register. These risks are reviewed quarterly within the relevant subcommittees and included in the overall organisational risk management programme. Any revised mitigations agreed are, where appropriate, included in the Business Continuity Plan.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

Organisational structure

The CEO is responsible for the day-to-day running of the organisation and line manages a senior management team, Engagement and Involvement Lead and Resources Officer. The CEO will take decisions on a day-to-day basis and refer to the chair of Trustees when appropriate.

A board of Trustees who are also the company directors are legally responsible for the organisation and governance of CSC.

A joint Trustee board and senior management team strategic plan is produced annually with quarterly update reports provided to Trustees.

Appointment of Trustees

At each Annual General Meeting one-third of the Trustees who are subject to retirement by rotation shall retire. The Trustees to retire by rotation are those who have been longest in office since their last appointment or reappointment. A retiring member is eligible for re-election.

The Charitable Company can from time to time by ordinary resolution increase or reduce the number of Trustees and determine in what rotation such increased or reduced numbers shall go out of office. The board of Trustees shall have the power at any time to appoint any person to be a Trustee against determined criteria to provide a balanced board skill set and to ensure that we remain ‘carer led.’ The Charitable Company may, by ordinary resolution, of which special notice has been given, remove any Trustee.

During the last twelve months one trustee appointment to the board has been made. In February 2022 Pearl Raymond joined as a Trustee. Pearl joins us with previous board experience and current lived experience of being a carer and having previously been a Carer Representative.

During the financial year, Julia Deacon resigned as a Trustee in February 2022 due to her increasing caring responsibilities.

Since the end of the financial year, in September 2022, Jamie Lavis also resigned as a Trustee due to work commitments.

We would like to put on record our thanks to both Julia and Jamie for their contribution the governance of CSC.

Trustee induction and training

CSC works in partnership both strategically and operationally with all sectors across Bristol and South Gloucestershire to raise carer awareness, increase identification and provision of support services.

CSC is a network partner of Carers Trust and can access the support from Carers Trust Network Support Manager for any governance support, advice and training. The Chair of Trustees attends quarterly regional meetings to keep abreast of developments within Carers Trust and to network with Trustees from other organisations across the South West. Carers Trust also holds an annual National Conference, which an allocated Trustee, along with the CEO, can attend, where there are specific workshops related to governance and networking opportunities.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

Pay and remuneration

The organisation has a Remuneration policy and holds two Remuneration Subcommittee (RSC) meetings during the year. In summary, the formal, considerations of the RSC are to:

Vision, Mission, Objectives and Activities

On the back of a recommendation from the Organisational Review, we undertook a review of our organisational Strategy, Mission and Values. This involved working with Trustees, staff, and carers and resulted in a new strategy being signed off, summary below:

Our vision:

‘A better life for carers of all ages where they are recognised, valued and supported in their caring role and empowered to fulfil their own aspirations.’

Our mission:

Our values:

We will be enabling in our approach to supporting carers, building resilience and confidence, empowering them to achieve their own goals.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

Underpinning our strategy are our key strategic aims:

1. Achieving carer outcomes – supporting and empowering carers to achieve a better quality of life, through provision of a wide range of responsive services. We will:

2. Extending our reach – identifying carers not in contact with support services to make them aware of Carers Support Centre and what we offer. We will:

3. Influential voice – promoting co-production of our services and governance and those of other organisations, through a strong, independent voice for carers. We will:

4. Sustainability – being a well-run charity attracting funders, commissioners, volunteers and supporters.

We will:

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

5. Equality, diversity & inclusion – embedding equalities across the organisation, removing barriers to accessing our services. We will:

6. Employer of choice – striving to be the charity people choose to work and volunteer for, prioritising learning, where they can make a difference alongside having a good work/life balance.

We will:

Charitable objects

CSC’s objects, as set out in the governing article are:

To support adult and young (children) carers residing in Bristol and South Gloucestershire who are, or were, carrying out a caring role for persons who are disabled, elderly or ill, by the provision of practical help, advice, assistance, service, advocacy and support.

By working to the objects as detailed above the Charity satisfies the public benefit requirement, as detailed in the Charities Act 2011 by providing practical and emotional support to carers and former carers in need, thereby improving their health, well-being and overall quality of life. Further evidence on public benefit can be found throughout this report and in the organisation’s annual review.

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. The Trustees consider how planned activities will contribute to the aims and objectives they have set.

CSC aims to provide information and support for carers, raise awareness of carers’ issues and involve carers in the planning and provision of services to meet their needs.

Our aim is to improve the emotional, social, financial and practical situation of the individual carers we support, and to work towards better support for, and understanding of, carers generally within the area of Bristol and South Gloucestershire.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

Principles for achieving objectives

CSC seeks to achieve its aims and outcomes through the following principles:

Significant activities

The significant activities undertaken in furtherance of these objectives are:

Achievements and Performance

Following is a brief snapshot of some of our key achievements.

Continuity of support and services during post-pandemic transition.

Whilst the impact of the Covid-19 pandemic is easing there were still many challenges to face as different aspects of society began to transition back to some form of normality.

As to be expected, the rate of transition varied from person to person with some desperate to get back to how it was pre-pandemic as soon as possible whereas others were, and still are, much more cautious and afraid. Similarly, individual members of staff had differing levels of anxiety depending on their circumstances.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

Balancing these genuine desires and concerns was challenging as we gradually opened up to delivering some services face to face for the first time in over a year. Throughout this period and continuing today, our priority is the health and safety of the carers we support and our staff.

Lessons from responding to the pandemic.

During the pandemic, staff came up with new and innovative ways to support carers, many of which were very well received by carers. It soon became clear that whilst these initiatives were introduced in response to an emergency situation, they delivered for carers, in some cases better than our traditional services. As we have come out of the pandemic, we have incorporated many of these new ways of working into our ongoing support services, offering carers increased choice in how they are supported.

The pandemic also proved to be a real test for our Business Continuity Plan. Whilst the pandemic was on a scale not seen before, our plan, along with the additional individual service continuity plans drawn up by managers, enabled us to continue to support carers throughout the pandemic.

Our overall Business Continuity Plan has been revised further to take account of our experiences and learning.

None of this would have been achievable without the incredible flexibility, creativity, commitment and sheer hard work of the staff team at Carers Support Centre and our thanks and appreciation goes out to each and every one of them.

Adult carers

In 2021, 2,421 carers turned to us for help for the first time, up 20% on the previous year.

▪ CarersLine

Our confidential telephone information and advice line for carers.

Carers Support Centre is available to answer any questions or listen to any concerns. We make time for everyone who contacts us. Our conversations help us to understand the difficulties that carers face. CarersLine took 4,703 calls from carers during the year.

▪ Website

Our website is a valuable resource for carers, receiving 110,000 unique visitors in the last year. We are looking to redevelop the website taking account of our experience during the pandemic when more people than before turned to it for information and advice.

▪ Carers assessments

Help with getting and completing an all-important assessment of carers’ needs. Carers Assessments are of vital importance.

They enable us and the local councils, who provide services to carers, to get to know new carers and to have continued contact with them along their carer journey. From this understanding, despite the challenges, a lot can still be achieved in terms of good outcomes for carers and the person they care for.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

▪ One-to-one support Based on Carers Assessments, our Carers Support Officers work with carers identifying and providing solutions for individual and family needs.

Carers Support Officers provide one-to-one support to individual carers. This includes emotional support, information, advice and advocacy. We work with the carer to explore the available options.

▪ Carers emergency card

Ensuring continuity of support should an adult carer have an accident or be taken seriously ill. If a carer has an accident/emergency or is taken seriously ill, then the card can be used to alert a 24hour emergency call centre that the person they care for needs help.

We issued 744 new Carers Emergency Cards, and around 6,200 are currently registered with the scheme.

▪ Wellbeing service

Giving carers regular telephone support and guidance through befriending, mentoring and counselling.

We provided approximately 700 hours free counselling to 99 carers. Our impact measurement throughout their time with us showed that 89% of carers who had counselling reported an overall improvement in their wellbeing.

We provided befriending or mentoring to 77 carers. Carers regularly tell us that have that contact with others, often people who have experienced being or are a carer is a lifeline. This was particularly so during the pandemic when for some, the phone contact was their only engagement with the outside world.

▪ West of England Works project

Employment and skills support for unpaid carers.

West of England Works aims to support young people and adults who face multiple and complex barriers to securing sustainable employment and training.

Carers Support Centre supports carers and former carers 16+ to feel more confident and better prepared in seeking training and employment opportunities. Carers/former carers receive one-toone tailored support that identifies their needs, creating a supportive action plan that fits around their caring responsibilities.

▪ Carers break service

Regular volunteer sitters in South Gloucestershire giving carers a break.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

This service benefits the carer, the cared-for person and the volunteers who do the sitting. For many carers who use this service, this is the only chance they get to tale a break from their caring responsibilities, giving them an important opportunity to recharge their batteries and improve their wellbeing.

This service is still being compromised by the impact of the pandemic, but we still delivered nearly 500 hours of breaks for carers.

▪ Training and workshops

Addressing the needs of carers through quality, professional training.

We provide courses to help carers manage on a day-to-day basis, particularly through our core programmes, Caring with Confidence, and Understanding and Caring for Dementia.

Due to the pandemic, much of our training was, very successfully, delivered online, including: Caring with Confidence, Understanding Dementia, Stress Management, Introduction to Mindfulness, Good Sleep, First aid, Building Resilience, Nutrition and Dementia and Introduction to Healthy Eating.

▪ Carers liaison service

Support for carers through GP practices and in hospital.

▪ Hospital support

Information and support for the carer when the cared for person is in hospital, including help with discharge planning.

▪ GP support

A dedicated team which works with GP practices to help identify and support carers. Despite working off site for most of the year due to the pandemic, our hospital team referrals have increased by 4% this year.

We have continued working with 65 GP practices across Bristol and South Gloucestershire. As a result of our development work and close working relationships with GP practices, they have referred 814 carers to us for support.

We updated and relaunched our GP Award Scheme during Carers Week (June 2022), carrying out 11 assessments and awarding 4 Gold, 6 Silver and 1 Bronze awards.

109 young carers have been registered with their GP practice as a carer.

Young carers

▪ One to one support

We work with young people in helping them to feel positive about being a young carer, feel less isolated, reduce inappropriate care, enable them to plan for their future and seek support when they need. We do this through individual and family support, activities, groups and outings.

In the last year:

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

Overall, 502 young carers are registered with us and receiving support.

▪ Young carers in schools

Run in partnership with Carers Trust and The Children’s Society, the Young Carers in Schools (YCiS) programme aims to increase identification of young carers, improve outcomes and provides awards for participating schools.

Starting with a baseline review of what a school is already doing for young carers, with the help of a dedicated development officer, the programme helps schools in supplying better support for young carers.

The number of referrals of young carers (117) from schools to our service up 49% on the previous year.

Young carers respite activities

We provide a varied respite programme of day trips, residentials, groups, physical and creative activities.

All our activities are free to young carers, including transport and admissions. Activities not only give young carers some fun and a break from caring, but they also increase resilience and confidence, create lasting friendships and peer support.

We provided 686 breaks, enjoyed by 212 young carers.

Carers engagement & involvement

Helping carers influence policy making and service planning.

We help give carers a voice. As well as our role as advocates for carers, we facilitate the involvement of carers in influencing the service provision of bodies like the local councils and the NHS. We are also committed to participation by carers in the development of services we provide to them.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

Carer reps

During the year, carers made their voices heard to influence decision making on issues including:

Contribution by volunteers

Volunteers are the lifeblood of most charities with their contribution making a real difference to the people the charities support. We are no different and are fortunate to have a dedicated and committed team of volunteers helping us in a wide variety of ways. During the year, we received support from 106 volunteers, 53% of whom were carers or former carers.

To us it’s very important that volunteering is not just one way, every opportunity should be mutually beneficial. That’s why we invest time in matching volunteers carefully to relevant opportunities that not only meet the needs of the charity but also those of the volunteers themselves. These vary from one volunteer to another, but just some of the benefits volunteers tell us they reap include:

Working in this way, volunteering becomes much more enjoyable, fulfilling and sustainable.

During the pandemic, many of our volunteering opportunities had to be put on hold due to lockdown and following that some reticence on the part of both some volunteers and carers to begin meeting up again. Our sitting service was particularly hit by the pandemic.

Volunteers continued to show their worth however by being very flexible about what they did, with many taking on making Wellbeing Check phone calls to vulnerable carers.

Ordinarily, CSC offers many volunteering opportunities, such as:

▪Theatre Group supporters.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

A recent survey of our volunteers reported that 100% of them would recommend volunteering for CSC.

Fundraising

The key drivers for Carers Support Centre to improve our fundraising performance are:

There will be a clear understanding from the Board and SMT about the priorities for fundraising every year. A prioritised list of ‘projects’ will be agreed which will inform the targeting of our fundraising activity. That said, we will also take advantage of ad hoc opportunities that may arise with the availability of new funding programmes.

During the year we have been successful with several funding bids. The most successful area of our fundraising is Charitable Trusts. This is not surprising as within the application process we have the opportunity to explain the need, what we do to meet that need and the impact of our support. This is harder to do when raising funds from the public at large who often respond to an emotive cause with a standout image.

We would like to thank the following for their support:

Alpkit Foundation; Henry Nicholas Recruitment;
Bristol Brunel Lions Club; In Memoriam of William Hancock Fund;
Bristol Breakfast Rotary Club; Leonard Laity Stoate Charitable Trust;
Bristol Charities; Royal Edward Lodge;
Bristol City Council Youth No. 4140;
Sector Support Fund; South Gloucestershire Council;
Bristol Community Health; The Clifford Charity Oxford;
Bristol Masonic Benevolent Institution; The Fulmer Charitable Trust;
Carers Trust; The Thompson Charitable Trust
Clifton Down Probus Club; Thornbury Rotary Club; and
Co-op Local Community Fund; Warburton's Families Matter.
D'Oyly Carte Charitable Trust;

We would also like to thank the many individuals who have donated individually, both one off and regular payments.

Financial Review

Reserves

The organisation produces its budgets using a full cost recovery model whereby the overheads and running costs are allocated across all the organisation’s budget headings and income sources.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

CSC has developed a ‘winding up costs’ calculator, which is reviewed annually. We are therefore able to assess more accurately the cost of closing the charity in the event of a significant reduction in funding, which would cause the organisation to cease operating.

Given that our main funders are required to give us 3 months’ notice of Service Level Agreement termination, there is no need to hold additional running costs for a period in reserves. The revised reserves policy is therefore that only the amount needed to cease operating be held as a free reserve.

As at 31 March 22 the winding up costs were estimated at £224K. At the point the accounts were audited (September 22) the winding up costs were estimated at £235K, which is slightly more than our current free reserves balance of £219K.

During the year, Trustees authorised a transfer of funds to designated funds to offset the one-off costs for the ODR, tendering and staff recognition payments totalling £32K.

Free Reserves Bfwd 1
April 2021		 1 April – 31 March
2022		 Cfwd 31 March 2022
Surplus
(Loss)		 Surplus (Loss)
Inclusive of Fund
Transfer		 Surplus (Loss)
General Reserves 444,673 (14,866) 429,807
Less FA Investment 204,308 6,229 210,537
Total Free Reserves 240,365 (21,095) 219,270

Principal funding sources

Local Authority (Bristol City and South Gloucestershire Councils) and Clinical Commissioning Group (Bristol, North Somerset and South Gloucestershire) funding continues to account for the majority of our total annual income of £1,446,032 to deliver support services to carers of all ages.

Expenditure has supported the achievement of the budget through the employment of staff and maintenance of premises and office functions, the provision and dissemination of information, and the provision of groups, events, breaks and young people’s activities. There has been some expenditure through small budgets to meet the needs of individual carers.

Investment policy

Our aims are to:

Investments

The charity has £150,000 (cost) on investment which is managed by St James Place Wealth Management, the performance of which is detailed in the accounts. The board regularly reviews the performance of the fund through the Finance Subcommittee.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

Funds

The Charity regularly reviews its funds and has transferred balances from inactive or redundant budgets to projects where the service has been continued. Where funds are restricted and there is no continuation, we have contacted the funder to discuss the possibility of alternate ways of using the underspend or whether it should be paid back.

Restricted, unrestricted and designated funds

We are reporting a surplus of £173,067 for the financial year ending 31 March 2022, £149,658 of that total was received just before the end of the financial year to cover for our new Walk & Talk service over the next 2 years.

Future financial position

Like most charities, it is difficult to predict the future financial position of the charity with any great certainty, we remain concerned about the current economic and political environment that we are working in. Whilst the impact of the pandemic is receding it has been replaced by the current global uncertainty and the cost-of-living crisis.

Having said this, we secured the following statutory funding of our core work in Bristol, funded by Bristol City Council:

Our current contracts with South Gloucestershire County Council, have been extended to 30 June 2023 pending the outcome of the recent tender process. We submitted our bid in October 2022 and are awaiting the outcome.

The tenders were for:

We anticipate hearing the outcome of the tender process early in the new year.

The Trustees regularly consider the impact of these issues on the charity’s current and future position and continue to monitor it closely.

The charity holds unrestricted, general reserves of £429,807 and designated reserves which can be drawn down if necessary. The Trustees consider that the charity has sufficient unrestricted reserves and cashflow to continue operating as a going concern for a period of at least 12 months from the date on which these financial statements are approved. For this reason, the accounts have been produced on the ongoing concern basis.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

Plans for future periods

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

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

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

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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The Carers Centre (Bristol & South Gloucestershire)

Report of the trustees

For the year ended 31 March 2022

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditors

Godfrey Wilson Limited were re-appointed as auditors to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 12 December 2022 and signed on their behalf by

Mary Whittington - Chair

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Independent auditors' report

To the members of

The Carers Centre (Bristol & South Gloucestershire)

Opinion

We have audited the financial statements of The Carers Centre (Bristol & South Gloucestershire) (the 'charity') for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, statement of cash flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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Independent auditors' report

To the members of

The Carers Centre (Bristol & South Gloucestershire)

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

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Independent auditors' report

To the members of

The Carers Centre (Bristol & South Gloucestershire)

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

(1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.

(2) We reviewed the charity’s policies and procedures in relation to:

(3) We inspected the minutes of trustee meetings.

(4) We enquired about any non-routine communication with regulators and reviewed any reports made to them.

(5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.

(6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.

(7) We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included:

▪Testing the appropriateness of journal entries;

▪Testing transactions that are unusual or outside the normal course of business.

20

Independent auditors' report

To the members of

The Carers Centre (Bristol & South Gloucestershire)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charityʼs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charityʼs members those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.

Date: 12 December 2022

Rob Wilson FCA (Senior Statutory Auditor)

For and on behalf of:

GODFREY WILSON LIMITED

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

21

The Carers Centre (Bristol & South Gloucestershire)

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2022

Restricted
Note
£
Income from:
Donations and legacies
4
19,294
Charitable activities:
5
Adult carers
1,141,403
Young carers
260,612
Other trading activities
6
-
Investments
-
Other
2,159
Total income
1,423,468
Expenditure on:
Raising funds
-
Charitable activities:
Adult carers
919,061
Young carers
316,866
Total expenditure
7
1,235,927
Net gains on investments
12
-
Net income / (expenditure)
187,541
Transfers between funds
51,704
Net movement in funds
8
239,245
Reconciliation of funds:
Total funds brought forward
228,836
Total funds carried forward
468,081		 Unrestricted
£
7,628
-
-
14,266
557
113
22,564
8,571
30,975
7,866
47,412
10,374
(14,474)
(51,704)
(66,178)
583,813
517,635		 2022
Total
£
26,922
1,141,403
260,612
14,266
557
2,272
1,446,032
8,571
950,036
324,732
1,283,339
10,374
173,067
-
173,067
812,649
985,716		 2021
Total
£
53,316
906,504
286,981
19,783
316
3,737
1,270,637
9,417
902,906
307,630
1,219,953
25,657
76,341
-
76,341
736,308
812,649

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 17 to the accounts.

22

The Carers Centre (Bristol & South Gloucestershire)

Balance sheet

As at 31 March 2022

Note
Fixed assets
Tangible assets
11
Investments
12
Current assets
Debtors
13
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
14
Net current assets
Net assets
16
Funds
17
Restricted funds
Unrestricted funds:
Designated funds
General funds
Total charity funds		 40,817
905,729
946,546
171,367		 2022
£
18,811
191,726
210,537
775,179
985,716
468,081
87,828
429,807
985,716		 2021
£
22,956
181,352
204,308
65,019
632,770
697,789
89,448
608,341
812,649
228,836
139,140
444,673
812,649

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 12 December 2022 and signed on their behalf by

Mary Whittington - Chair

23

The Carers Centre (Bristol & South Gloucestershire)

Statement of cash flows

For the year ended 31 March 2022

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charge
Depreciation on disposals
(Gains) / losses on investments
Interest from investments
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Interest from investments
Purchase of tangible fixed assets
Fixed asset disposals
Net cash provided by / (used in) investing activities
Increase / (decrease) in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2022
£
173,067
12,343
(810)
(10,374)
(557)
24,202
81,919
279,790
557
(9,333)
1,945
(6,831)
272,959
632,770
905,729		 2021
£
76,341
8,563
-
(25,657)
(316)
(41,435)
(96,333)
(78,837)
316
(16,411)
-
(16,095)
(94,932)
727,702
632,770

24

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in 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) and the Companies Act 2006.

The Carers Centre (Bristol & South Gloucestershire) 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 note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. The charity has unrestricted net current assets of £307.1k and a cash balance of £905.7k at the balance sheet date. The charity has also had substantial contract income extended for at least 12 months from the balance sheet date. The trustees therefore consider that the charity is a going concern for a period of at least 12 months from the date on which these financial statements are approved.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

When donors specify that donations given to the charity must be used in future accounting period, the income is deferred until those periods. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions are met.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of contract delivery is deferred until criteria for income recognition are met.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

25

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies (continued)

e) Funds accounting

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between Young Carers and Adult Carers on the basis of staff time spent on each area, as follows:

2022 2021
Raising funds 0.0% 2.1%
Adult carers 72.4% 69.4%
Young carers 27.6% 28.5%

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Computer and office equipment 3 years straight line Fixtures and fittings 5 years straight line

Items are capitalised when their purchase price exceeds £1,000.

i) Listed investments

Investments in quoted shares, traded bonds and similar investments are measured initially at cost and subsequently at their market value. The statement of financial activities includes the net gains and losses arising on revaluations and disposals throughout the year.

j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

26

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies (continued)

l) Creditors

m) Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

n) Pension costs

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. Pension costs charged in the financial statements represent the contributions payable by the charity during the year. The charity has no liability under the scheme other than for the payment of those contributions.

o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation (as described in note 1(h)) and listed investments (as described in note 1(i)).

27

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

2. Prior period comparatives: Statement of financial activities

Income from:
Donations and legacies
Charitable activities
Adult carers
Young carers
Other trading activities
Investments
Other
Total income
Expenditure on:
Raising funds
Charitable activities:
Adult carers
Young carers
Total expenditure
Net gains on investments
Net income / (expenditure)
Transfers between funds
Net movement in funds		 Restricted
£
£
19,245
34,071
881,504
25,000
286,981
-
-
19,783
-
316
3,277
460
1,191,007
79,630
-
9,417
884,836
18,070
306,817
813
1,191,653
28,300
-
25,657
(646)
76,987
45,259
(45,259)
44,613
31,728
Unrestricted		 2021
Total
£
53,316
906,504
286,981
19,783
316
3,737
1,270,637
9,417
902,906
307,630
1,219,953
25,657
76,341
-
76,341

28

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

3. Government grants

The charity receives the following funding from local authorities in respect of the delivery of support for young and adult carers. There were no unfulfilled conditions or contingencies attaching to these grants in the current or prior period.

Bristol City Council
South Gloucestershire Council		 2022
Total
£
589,305
404,096
993,401

Income from government grants was fully restricted in the current year.

Prior period comparatives

The charity receives the following funding from local authorities in respect of the delivery of support for young and adult carers. There were no unfulfilled conditions or contingencies attaching to these grants in the current or prior period.

Bristol City Council
South Gloucestershire Council		 Restricted
£
£
510,740
22,000
392,108
-
902,848
22,000
Unrestricted		 2021
Total
£
532,740
392,108
924,848

Income from government grants was fully restricted in the current year.

4. Income from donations and legacies

Donations
Gift aid
Total income from donations and legacies
Prior period comparatives
Donations
Gift aid
Total income from donations and legacies		 Restricted Unrestricted
£
£
17,390
6,407
1,904
1,221
19,294
7,628
Restricted Unrestricted
£
£
18,800
33,819
445
252
19,245
34,071		 2022
Total
£
23,797
3,125
26,922
2021
Total
£
52,619
697
53,316

29

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

5. Income from charitable activities

Income from charitable activities
Adult Carers:
South Gloucestershire Council
Bristol City Council
BNSSG CCG (Bristol)
Building Better Opportunities
BNSSG CCG (South Glos)
Big Lottery Wellbeing Fund
NHS Southhampton Walk & Talk
Southern Brooks Community Partnership
Quartet Community Foundation
Carers Trust
Young Carers:
South Gloucestershire Council
Bristol City Council
Bristol Charities
Quartet Community Foundation
Carers Trust
Alpkit Foundation
Brother Jonathon Trust
Doyly Carte Charitable Trust
Warburtons Community Fund
Total income from charitable activities		 Restricted Unrestricted
£
£
250,570
-
267,110
-
187,026
-
101,077
-
49,100
-
105,817
-
149,659
-
4,000
-
18,807
-
8,237
-
1,141,403
-
104,426
-
135,169
-
9,857
-
4,030
-
750
-
180
-
1,800
-
4,000
-
400
-
260,612
-
1,402,015
-		 2022
Total
£
250,570
267,110
187,026
101,077
49,100
105,817
149,659
4,000
18,807
8,237
1,141,403
104,426
135,169
9,857
4,030
750
180
1,800
4,000
400
260,612
1,402,015

30

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

5. Income from charitable activities (continued) Prior period comparatives

5.
Income from charitable activities (continued)
Prior period comparatives
Adult Carers:
South Gloucestershire Council
Bristol City Council
BNSSG CCG (Bristol)
Building Better Opportunities
BNSSG CCG (South Glos)
Big Lottery Wellbeing Fund
Garfield Weston
Southern Brooks Community Partnership
Quartet Community Foundation
Bristol Charities
Carers Trust
Delivery of courses
Young Carers:
South Gloucestershire Council
Bristol City Council
The Nisbet Foundation
The Julia and Hans Rausing Trust
Sunrise Foundation
Bristol Charities
John James Bristol Foundation
Voscur
Quartet Community Foundation
Carers Trust
Total income from charitable activities
6.
Income from other trading activities
Management fees and recharges
100+ club lottery
Book Sales
Total income from other trading activities		 Restricted Unrestricted
£
£
241,908
-
189,317
-
187,026
-
87,474
-
49,100
-
102,008
-
-
25,000
4,000
-
14,720
-
4,319
-
1,500
-
132
-
881,504
25,000
101,100
-
134,397
-
10,000
-
13,061
-
6,283
-
7,659
-
7,500
-
5,267
-
1,214
-
500
-
286,981
-
1,168,485
25,000
2022
Total
£
10,769
3,461
36
14,266		 2021
Total
£
241,908
189,317
187,026
87,474
49,100
102,008
25,000
4,000
14,720
4,319
1,500
132
906,504
101,100
134,397
10,000
13,061
6,283
7,659
7,500
5,267
1,214
500
286,981
1,193,485
2021
Total
£
15,931
3,852
-
19,783

Income from other trading activities was fully unrestricted in the current and prior year.

31

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

Total expenditure
Wages and salaries (note 9)
Carers activities
Premises costs
Office costs
Publicity and printing
Other staff costs
Travel and subsistence
Legal and professional fees
Fundraising expenses
Subscriptions and publications
Audit
Depreciation
Volunteer expenses
Trustees expenses
Sundries
Bank charges
Sub-total
Allocation of support and governance costs
Total expenditure		 £
6,684
-
-
-
-
-
-
-
1,783
-
-
-
-
-
-
-
8,467
104
8,571
Raising funds		 £
628,346
6,323
4,724
10,854
22,188
7,947
3,656
-
792
422
-
9,080
-
-
-
-
694,332
255,704
950,036
Adult carers		 £
203,817
16,321
562
2,625
-
691
1,891
-
-
182
-
1,435
-
-
-
-
227,524
97,208
324,732
Young carers		 £
244,930
-
39,679
22,473
3,538
3,152
40
26,393
-
5,607
4,200
1,828
277
64
561
274
353,016
(353,016)
-
Support and
governance
costs		 £
1,083,777
22,644
44,965
35,952
25,726
11,790
5,587
26,393
2,575
6,211
4,200
12,343
277
64
561
274
2022 Total
1,283,339
-
1,283,339

7. Total expenditure

Total governance costs were £4,264 (2021: £4,657)

32

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

7.
Total expenditure (continued)
Wages and salaries (note 9)
Carers activities
Premises costs
Office costs
Publicity and printing
Other staff costs
Travel and subsistence
Legal and professional fees
Fundraising expenses
Subscriptions and publications
Audit
Depreciation
Volunteer expenses
Trustees expenses
Sundries
Bank charges
Sub-total
Allocation of support and governance costs
Total expenditure
Prior period comparatives		 £
-
-
-
4
-
-
-
-
2,546
-
-
-
-
-
-
-
2,550
6,867
9,417
Raising funds		 £
620,734
4,548
5,541
12,974
19,301
4,969
1,515
800
-
1,009
-
5,650
-
-
-
-
677,041
225,865
902,906
Adult carers		 £
199,406
7,191
464
2,711
-
3,020
869
-
-
31
-
1,167
-
-
-
-
214,859
92,771
307,630
Young carers		 £
239,774
-
39,281
18,229
2,584
2,803
1,687
8,858
-
4,709
3,690
1,746
541
967
326
308
325,503
(325,503)
-
Support and
governance
costs		 £
1,059,914
11,739
45,286
33,918
21,885
10,792
4,071
9,658
2,546
5,749
3,690
8,563
541
967
326
308
2021 Total
1,219,953
-
1,219,953

33

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

8. Net movement in funds

Net movement in funds
This is stated after charging: 2022 2021
£ £
Depreciation 12,343 8,563
Operating lease rentals 41,906 37,394
Trustees' remuneration Nil Nil
Trustees' reimbursed expenses 64 Nil
Auditors' remuneration:
Audit 4,200 3,690
Other services Nil Nil

During the year, four trustees were reimbursed for DBS checks and conference attendance costs (2021: no reimbursed trustee expenses in the year).

9. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs
Agency and self employed staff		 2022
£
945,333
64,059
38,353
36,032
1,083,777		 2021
£
941,114
63,129
36,580
19,091
1,059,914

No employee earned more than £60,000 during the year.

The key senior management staff of the group comprise the Chief Executive Officer, the Young Carer Service Manager, Finance Manager, Carers Support and Health Team Manager and the Marketing and Communications Manager. The total employee benefits of the key senior management personnel of the group were £182,011 (2021: £194,270).

Average head count 2022
No.
57		 2021
No.
60

10. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

34

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

11. Tangible fixed assets

Cost
At 1 April 2021
Additions in year
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
Depreciation on disposals
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
12.
Market value at 1 April 2021
Unrealised gains
Market value at 31 March 2022
Historical cost at 31 March 2021
13. Debtors
Trade debtors
Other debtors
Prepayments
Accrued income
Investments		 £
£
1,332
32,671
-
9,333
-
(1,945)
1,332
40,059
222
10,825
266
12,077
-
(810)
488
22,092
844
17,967
1,110
21,846
2022
£
£
181,352
181,352
10,374
10,374
191,726
191,726
142,500
142,500
2022
£
5,145
491
10,018
25,163
40,817
Listed
investments
Computer and
office
equipment
Fixtures and
fittings		 Total
£
34,003
9,333
(1,945)
41,391
11,047
12,343
(810)
22,580
18,811
22,956
2021
£
155,695
25,657
181,352
142,500
2021
£
38,519
2,076
23,095
1,329
65,019

35

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

14. Creditors : amounts due within 1 year

Creditors : amounts due within 1 year
Trade creditors
Other creditors
Social security and pension costs
Accruals
Deferred income (note 15)		 2022
£
16,005
2,785
14,821
26,523
111,233
171,367		 2021
£
24,381
3,471
15,124
22,762
23,710
89,448

15. Deferred income

At 1 April 2021
Deferred during the year
Released during the year
At 31 March 2022		 2022
£
23,710
111,233
(23,710)
111,233		 2021
£
114,702
23,710
(114,702)
23,710

Deferred income relates to contract delivery invoiced in advance.

16. Analysis of net assets between funds

Tangible fixed assets
Non-current investments
Current assets
Current liabilities
Net assets at 31 March 2022
Prior period comparatives
Tangible fixed assets
Non-current investments
Current assets
Current liabilities
Net assets at 31 March 2021		 £
-
-
579,314
(111,233)
468,081
£
-
-
252,546
(23,710)
228,836
Restricted
funds
Restricted
funds		 £
-
-
87,828
-
87,828
£
-
-
139,140
-
139,140
Designated
funds
Designated
funds		 General
funds
£
18,811
191,726
279,404
(60,134)
429,807
General
funds
£
22,956
181,352
306,103
(65,738)
444,673		 Total
funds
£
18,811
191,726
946,546
(171,367)
985,716
Total
funds
£
22,956
181,352
697,789
(89,448)
812,649

36

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

17. Movements in funds

Restricted funds
Asset Fund
BCYPS Parent Carer
Bristol City Council Core
Bristol CCG
Bristol Tel. Counselling Service
Carers in Paid Employment
Carers Health Strategic work
Covid-19
Covid-19 Core
Covid R & S Quartet
CT Death Café Project
Digital Project BCH
GP Practice Film
NHS Southampton Walk and Talk
Rausing Charity Survival Fund
South Glos Core
South Glos Wellbeing Training
Training (Carers)
Transformation fund
Wellbeing Fund
West of England Works
YAC Walk & Talk
YC Activity Grants
YC Bristol
YC Donations
YC Donations (Bristol)
YC Donations (South Glos)
YC in Education
YC South Glos Council Core
YC Swimming
YC 13 Up Group
Total restricted funds		 At 1 April
2021
£
395
10,355
40,572
27,696
1,522
5,604
14,764
4,622
-
9,800
377
-
4,319
-
2,138
-
391
693
4,900
18,567
5,751
5,267
20,042
-
31,549
4,672
5,097
-
-
6,261
3,482
228,836		 Income
£
764
20,579
168,538
22,026
-
-
214,100
8,662
78,043
-
(377)
18,807
-
149,659
-
243,484
4,000
8,614
-
105,817
101,077
-
26,015
133,497
16,164
173
2,426
300
101,100
-
-
1,423,468		 £
£
£
(377)
-
782
(23,121)
-
7,813
(157,539)
-
51,571
(21,958)
-
27,764
(1,504)
1,500
1,518
-
(1,500)
4,104
(206,350)
-
22,514
(5,206)
8,078
(32,483)
-
45,560
(5,093)
-
4,707
-
-
-
-
-
18,807
(2,874)
-
1,445
-
-
149,659
(1,427)
-
711
(253,685)
10,201
-
(4,099)
-
292
(5,520)
-
3,787
(61)
-
4,839
(106,797)
-
17,587
(92,394)
-
14,434
(2,751)
-
2,516
(14,933)
(9)
31,115
(156,439)
22,942
-
(15,971)
491
32,233
(101)
18
4,762
(3,247)
-
4,276
(5,220)
4,920
-
(114,241)
13,141
-
(565)
-
5,696
(1,971)
-
1,511
(1,235,927)
51,704
468,081
Transfers &
gains /
losses
At 31 March
2022
Expenditure		 £
£
£
(377)
-
782
(23,121)
-
7,813
(157,539)
-
51,571
(21,958)
-
27,764
(1,504)
1,500
1,518
-
(1,500)
4,104
(206,350)
-
22,514
(5,206)
8,078
(32,483)
-
45,560
(5,093)
-
4,707
-
-
-
-
-
18,807
(2,874)
-
1,445
-
-
149,659
(1,427)
-
711
(253,685)
10,201
-
(4,099)
-
292
(5,520)
-
3,787
(61)
-
4,839
(106,797)
-
17,587
(92,394)
-
14,434
(2,751)
-
2,516
(14,933)
(9)
31,115
(156,439)
22,942
-
(15,971)
491
32,233
(101)
18
4,762
(3,247)
-
4,276
(5,220)
4,920
-
(114,241)
13,141
-
(565)
-
5,696
(1,971)
-
1,511
(1,235,927)
51,704
468,081
Transfers &
gains /
losses
At 31 March
2022
Expenditure
468,081

37

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

17. Movements in funds (continued)

Designated funds:
100+ Club Lottery
Carers Contingency Reserve
Investment Reserve
Young Carers Zone
Trustee Designated Reserves
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
Carers Support and Development
Reserve		 At 1 April
2021
£
15,268
1,476
44,805
1,027
-
76,564
139,140
444,673
583,813
812,649		 Income
£
3,461
-
-
-
-
-
3,461
19,103
22,564
1,446,032		 £
£
(1,793)
-
(150)
-
(6,684)
-
(562)
-
(26,526)
32,146
-
(51,204)
(35,715)
(19,058)
(11,697)
(22,272)
(47,412)
(41,330)
(1,283,339)
10,374
Expenditure
Transfers &
gains /
losses		 At 31
March
2022
£
16,936
1,326
38,121
465
5,620
25,360
87,828
429,807
517,635
985,716

Purposes of restricted funds

Asset Fund

Funding towards the purchase of 2 staff bikes (one electric) and associated equipment.

BCYPS Parent Carer

Providing information, advocacy and advice to Parent Carers in Bristol.

Bristol City Council Core

Statutory funding to provide practical and emotional support services to adult carers.

Bristol CCG

To provide one to one support and Carers Groups.

Bristol Telephone Counselling Service

Service developed from the BAB Telephone Counselling pilot project to provide a counselling service to carers over 50 in Bristol.

Carers in Paid Employment

To work with employers to identify and support carers in the workplace.

Carers Health Strategic work

To support NHS Bristol embed the carers agenda across primary and acute care.

38

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

17. Movements in funds (continued) Purposes of restricted funds (continued) Covid R & S Quartet Funding received for additional IT and communications resources over 12 months. This will help CSC offer flexible homeworking in the future, with appropriate IT support, streamline our working practices through increased digitalisation, provide and refine service alternatives for those carers who prefer to access services remotely and/or at a time that’s convenient to them – because they cannot leave the person they care for and support staff with digital comms expertise to promote services, raise awareness of carers’ needs and provide a voice for carers.

CT Death Café Project Funding received to run 2 death cafes, specifically for older male carers in partnership with Marie Curie. Digital Project BCH Two year funding for the digital transformation of processes and internal infrastructure to achieve a step change in the organisation's sustainability and performance supporting the health and well-being of carers. GP Practice Film Funding received to produce a film to be used in GP Practices and a wider awareness campaign to reach out and identify carers, raise awareness of who a carer is and outline our support services. NHS Southampton Walk and Talk Two year funding to run 6 x weekly walk and talk sessions for adult carers in green spaces across Bristol and South Glos to help improve carers health and wellbeing and to reduce isolation. The funding also covers some community development work by the Project Manager to increase the number of carers from under represented communities who are identified and supported by us and primary care. Rausing Charity Survival Fund Funding received to contribute towards administration costs for Young Carers activities and Adult Carers training and activities. Also includes funding for five laptops to assist with home working. South Glos Core Statutory funding to provide practical and emotional support services to adult carers. South Glos Wellbeing Training Funding received to deliver training courses to SG Adult Carers.

39

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

17. Movements in funds (continued) Purposes of restricted funds (continued) Training (Carers)

Funding received to deliver various training courses and workshops for Adult Bristol Carers.

Transformation fund

Specific funding to transform the delivery of our one to one support to older carers in Bristol.

Travelwest Wellbeing Funding received to deliver a workshop to employees
to support and advise them on how to improve their
mental health and reduce stress through physical
activity.
Wellbeing Fund A 5 year project to support carers to maintain their
health and wellbeing and build resilience through
telephone
based
counselling,
befriending
and
mentoring.
West of England Works A three year project to support carers back into
employment, training or education.
YAC Walk & Talk Funding to deliver Walk-and-talk sessions for young
adult carers with the aim to help reduce the negative
impact
of
COVID-19
and
the
widening
of
the
inequalities in sport and physical activity.
YC Activity Grants Grants
from
various
sources
specifically given to
enable young carers to participate in a diverse range of
activities and groups. This gives the young carers an
opportunity to meet other young carers for a break from
their caring responsibilities, have fun and gain new
skills.
YC Bristol Statutory funding to provide practical and emotional
support services to young carers.
Young Carers Donations Donations from various sources specifically given for
the benefit of young carers. Transfers have been made
to
Young
Carers
South
Gloucestershire
to
cover
deficits on those projects.
Young Carers in Education School membership programme to raise awareness
and provide support to member schools.
YC South Glos Council Core Statutory funding to provide practical and emotional
support services to young carers.
Young Carers Swimming To provide young carers with access to swimming
lessons.

40

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

17. Movements in funds (continued) Purposes of restricted funds (continued) Young Carers 13 Up Club Funding received to run groups for South Gloucester teenage young carers. The young carers meet monthly at a local youth centre/church and it gives them a chance to meet other young carers for a break from their caring responsibilities. The young carers have great fun and gain many new skills whilst taking part in a wide range of activities.

Purposes of designated funds 100+ Club Lottery Income from the organisations lottery to provide support to carers. Carers Contingency Reserve Accumulated funds to support specific carer needs which cannot be funded in the short term from other available resources.

Covid-19 Funds set aside by the trustees to cover additional costs due to Covid-19. Investment Reserve Funds set aside by the trustees in anticipation of future, as yet unspecified, projects based approximately on the interest earned each year on bank balances held. Young Carers Zone Capital project to provide a dedicated space for young carers and young adult carers. Carers Support and Development Reserve Funds set aside by trustees to be allocated for specific new project development work and/or to provide interim support for existing work, which may be at risk, whilst awaiting the outcome of continuation funding decisions and to cover the costs of any subsequent employer statutory responsibilities.

41

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

17. Movements in funds (continued) Prior period comparatives

Restricted funds
Activity Groups
Asset Fund
BCYPS Parent Carer
BAB Community Champions
Bristol City Council Core
Bristol CCG
Bristol Tel. Counselling Service
Carers in Paid Employment
Carers Health Strategic work
Covid-19
Covid R & S Quartet
CT Death Café Project
GP Practice Film
Rausing Charity Survival Fund
South Glos Core
South Glos Wellbeing Training
Training (Carers)
Transformation fund
Travelwest Wellbeing
Wellbeing Fund
West of England Works
YAC Walk & Talk
YC Activity Grants
YC Bristol
YC Donations
YC Donations (Bristol)
YC Donations (South Glos)
YC in Education
YC South Glos Council Core
YC Swimming
YC 13 Up Group
Total restricted funds		 £
2,540
1,043
12,699
7,548
20,350
27,578
1,524
7,404
19,009
-
-
-
-
-
-
91
4,297
4,900
-
19,411
10,493
-
1,200
(12,742)
33,346
4,445
6,558
5,096
-
6,261
1,172
184,223
At 1 April
2020		 Income
£
-
-
20,578
-
170,776
22,026
-
-
214,232
8,303
9,800
1,500
4,319
13,061
242,596
4,000
-
-
250
102,008
87,474
5,267
25,472
133,747
9,516
1,000
20
10,000
101,350
-
3,712
1,191,007		 £
£
£
(4,101)
1,561
-
(648)
-
395
(22,922)
-
10,355
(13)
(7,535)
-
(150,554)
-
40,572
(21,908)
-
27,696
(2)
-
1,522
(1,800)
-
5,604
(218,477)
-
14,764
(13,124)
9,443
4,622
-
-
9,800
(1,123)
-
377
-
-
4,319
(10,923)
-
2,138
(247,542)
4,946
-
(3,700)
-
391
(3,604)
-
693
-
-
4,900
(250)
-
-
(102,852)
-
18,567
(92,216)
-
5,751
-
-
5,267
(9,133)
2,503
20,042
(147,093)
26,088
-
(8,810)
(2,503)
31,549
(773)
-
4,672
(1,481)
-
5,097
(16,962)
1,866
-
(110,240)
8,890
-
-
-
6,261
(1,402)
-
3,482
(1,191,653)
45,259
228,836
Transfers &
gains /
losses
At 31 March
2021
Expenditure		 £
£
£
(4,101)
1,561
-
(648)
-
395
(22,922)
-
10,355
(13)
(7,535)
-
(150,554)
-
40,572
(21,908)
-
27,696
(2)
-
1,522
(1,800)
-
5,604
(218,477)
-
14,764
(13,124)
9,443
4,622
-
-
9,800
(1,123)
-
377
-
-
4,319
(10,923)
-
2,138
(247,542)
4,946
-
(3,700)
-
391
(3,604)
-
693
-
-
4,900
(250)
-
-
(102,852)
-
18,567
(92,216)
-
5,751
-
-
5,267
(9,133)
2,503
20,042
(147,093)
26,088
-
(8,810)
(2,503)
31,549
(773)
-
4,672
(1,481)
-
5,097
(16,962)
1,866
-
(110,240)
8,890
-
-
-
6,261
(1,402)
-
3,482
(1,191,653)
45,259
228,836
Transfers &
gains /
losses
At 31 March
2021
Expenditure
228,836

42

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

17. Movements in funds (continued) Prior period comparatives (continued)

Designated funds:
100+ Club Lottery
Carers Contingency Reserve
CEO recruitment
Covid-19
Investment Reserve
Young Carers Zone
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
Carers Support and Development
Reserve		 £
13,197
1,426
2,977
9,443
51,531
1,027
112,257
191,858
360,227
552,085
736,308
At 1 April
2020		 Income
£
3,852
299
-
-
-
-
-
4,151
75,479
79,630
1,270,637		 £
£
£
(1,781)
-
15,268
(249)
-
1,476
(2,854)
(123)
-
-
(9,443)
-
(6,726)
-
44,805
-
-
1,027
-
(35,693)
76,564
(11,610)
(45,259)
139,140
(16,690)
25,657
444,673
(28,300)
(19,602)
583,813
(1,219,953)
25,657
812,649
Transfers &
gains /
losses
Expenditure
At 31 March
2021		 £
£
£
(1,781)
-
15,268
(249)
-
1,476
(2,854)
(123)
-
-
(9,443)
-
(6,726)
-
44,805
-
-
1,027
-
(35,693)
76,564
(11,610)
(45,259)
139,140
(16,690)
25,657
444,673
(28,300)
(19,602)
583,813
(1,219,953)
25,657
812,649
Transfers &
gains /
losses
Expenditure
At 31 March
2021
139,140
444,673
583,813
812,649

18. Financial instruments at fair value

Financial instruments at fair value
2022 2021
£ £
Financial assets measured at fair value 191,726 181,352

Financial assets measured at fair value comprise listed investments.

19. Operating lease commitments

The charity had operating leases at the year end with total future minimum lease payments as follows:

Amount falling due:
Within 1 year
Within 1 - 5 years		 2022
£
38,195
28,097
66,292		 2021
£
37,394
48,388
85,782

43

The Carers Centre (Bristol & South Gloucestershire)

Notes to the financial statements

For the year ended 31 March 2022

20. Related party transactions

Sian Jones, a trustee, is also a trustee of Voscur Ltd until 25 November 2021. In the year ending 31 March 2022, the charity paid Voscur Ltd £14,914 (2021: £2,195) for recruitment services and staff and trustee training. The Carers Centre owed nil at year end (2021: £1,831).

Andrew Bell, who became a trustee in the financial year, is also a trustee of Southern Brooks Community Partnerships. In the year ending 31 March 2021, the charity received £4,000 from Southern Brooks Community Partnerships (2020: £4,000) for delivery of the South Glos Wellbeing Training project.

The trustees are not aware of any other related party transactions in the current or prior year.

44