Cliff House Community Support Services Limited Chain Lane Community Hub Chain Lane
Knaresborough Charity Number: 1063803 A company limited by guarantee
ANNUAL REVIEW 2023-2024
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
Cliff House Community Support Services Limited Chain Lane Community Hub Chain Lane
Knaresborough Charity Number: 1063803 A company limited by guarantee
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Message from the Chief Executive Officer | 2 - 3 |
| Trustees’ Report | 4 - 11 |
| Trustees’ responsibilities statement | 12 |
| Independent examiners report | 13 |
| Statement of financial activities | 14 |
| Balance sheet | 15 - 16 |
| Notes to the financial statements | 17 - 33 |
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024
| Trustees | S Walton,Chair |
|---|---|
| M Armitage,Vice Chair | |
| R Coad | |
| F A Lawton | |
| S Archer | |
| Company registered number 03403668 Charity registered number 1063803 Registered office Chain Lane Community Hub Chain Lane Knaresborough North Yorkshire HG5 0AS Company secretary Jane Farquharson Chief executive officer Jane Farquharson Independent examiner Laura Masheder FCA DChA BHP LLP 1st Floor, Mayesbrook House Lawnswood Business Park Redvers Close Leeds LS16 6QY Bankers HSBC Bank plc 7 Prospect Crescent Harrogate North Yorkshire HG1 1RN Solicitors LCF Barber Titleys The Exchange Station Parade Harrogate North Yorkshire HG1 1TS Senior Management Team Jane Farquharson (CEO) Julian Terry (Director of Services) |
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
Cliff House Community Support Services Limited Chain Lane Community Hub Chain Lane Knaresborough Charity Number: 1063803 A company limited by guarantee
Message from the CHIEF EXECUTIVE OFFICER for the Year Ended 31 March 2024
It has been a very challenging year with a good deal of uncertainty over our future. Access to GP face to face appointments has remained difficult for older people. There is a real need for our higher level of support which fits into the prevention agenda being promoted by both NHS England and the plans of North Yorkshire County Council Health and Adult Services. The limitations of the NHS and Social Care for frail elderly people is becoming increasingly obvious with ever pressurised budgets. We often find cases of poor or inadequate support for older people in the community.
I want to thank the staff who have remained with us through all these difficulties and who have covered extra shifts due to the difficulty in recruiting suitable staff.
The real difference made to older people’s lives in providing practical, individually planned services in their own homes often means they do not have to go into residential care and can remain at home well supported by CHCSS. There has been much debate in government regarding the poor funding situation in social care leading to bed blocking in hospitals and it seems despite all this rhetoric it is down to communities to sort the social needs of people who live amongst them and need support. We need to continue the work we do around loneliness and isolation and the importance of decisions made to avoid hospital admissions by proper rounded support at home, on present evidence very little has been learnt from the pandemic in terms of how to alleviate pressure on the NHS and especially elderly people ending up in Accident and Emergency. The challenge for a small charity such as ours is to show a wider audience what we can do and achieve in keeping older people safe and healthy living in their own homes avoiding these crises.
I want to use this opportunity to thank all our staff and volunteers for their continued hard work and dedication, and to express my sincere thanks for their huge commitment at what has been a most difficult time for all involved with the charity and wider society. Our team have proved flexible and adaptable in the face of fast paced change and have remained professional, positive and with our client’s interests foremost throughout this time, going above and beyond what they had previously thought possible.
Comments from clients over the year clearly show their appreciation for the support we all provide as a team, and the desire of clients and their families to resume services, which provide both practical and emotional support and enjoyment, illustrates the benefits of what we do.
Couldn’t manage without their visits. Mum could not make her lunch at all so was eating virtually nothing until we set up Support at Home.
The girls are so kind and helpful Mum really looks forward to their daily visits, she was so lonely before.
Dad’s meds were all over the place we were so worried it was making him poorly and he could not manage them at all until support at home started.
So grateful they come round to care for my wife so I can get a break.
Thank you for changing the lunch club which dad enjoyed so much, into weekly visits from the kind girls.
LOOKING FORWARD
With the continued pressure on health and social care services and the decline in grants from government and the NHS to support organisations like our own, it is imperative that we maintain a robust financial footing so that our services and the value and support they bring to the community continue for the foreseeable future.
We had to look carefully at the use of the building which was expensive to maintain and the trustees decided to sell it so that funds released could be better spent on providing more support for more older people. Attracting good staff is costing ever higher wages. The staff team must be thanked for coping with the initial difficulties of moving to Chain Lane Community Hub in June.
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
Cliff House Community Support Services Limited Chain Lane Community Hub Chain Lane Knaresborough Charity Number: 1063803 A company limited by guarantee
Our plans were severely impacted by the years of coronavirus restrictions and made us focus even more attention on supporting clients in their own home as part of an integrated care model which remains at the heart of good joined up health and social care for everyone but especially those with age-related long-term conditions. However, recruitment into home care is proving a huge challenge to this service. Our aim remains to support older people to live independently for longer and ensure their lives are fulfilled, meaningful and enjoyable. Risks associated with care services must be correctly assessed and any identified mitigated appropriately. We continue to be involved with local healthcare teams and social services helping to shape thinking on ways to support older people through the later part of their lives, particularly through prevention agendas. We are a good example of integrated support. The organisation remains focussed on helping those with more complex and multi-faceted social care needs living in the community. Those suffering from or those caring for people with Dementia are a high priority for us as numbers diagnosed increases with this devastating disease.
Thank you to all our volunteers
Volunteering has been badly affected in common with other voluntary groups in the area, as most of our kind volunteers were older themselves and vulnerable to Covid so had to cease their activities It will take time and effort to recruit volunteers going forward.
Thank you to our funders and supporters
We received financial support during the year in the form of grants and donations from many sources, including Harrogate and Rural District CCG (now North Yorkshire CCG), and many other Friends of Cliff House who make regular contributions.
And finally, a big thank you to all those who supported our services through the generous personal donations and legacies received during the year.
Many local GP surgeries have been most helpful and supportive in the interests of older patients and worked with us in constructive ways such as using photo evidence for clinical evaluation. Pharmacy staff have been very supportive too in working collaboratively getting medication ordered and to the clients in their homes to people who, through cognitive, eyesight or manual dexterity issues, need our service to remain medication compliant and physically well.
Thank you to one and all. We will continue with an uncertain future ahead but thinking positively and striving to help as many older people as possible. We will build on every positive we can think of and continue to hopefully thrive and not just survive well into the future.
Your support is invaluable so THANK YOU
04/11/2024 GMT
Signer ID: 1QXCMTQ5CW... Jane Farquharson Chief Executive Officer
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
Chain Lane Community Hub Chain Lane Knaresborough Charity Number: 1063803 Company Number: 03403668 A company limited by guarantee
Trustees Report for the Year Ended 31 March 2024
ended 31 March 2024. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the
October 2019).
Structure, Governance and Management
Governing Document
The Charity registered with the Charity Commission on 6 August 1997 under number 1063803 and was incorporated as a company limited by guarantee, company number 3403668, on 15 July 1997. The governing documents of the Charity are the Memorandum and Articles of Association. The Charity changed its name from Age UK Knaresborough & District to Cliff House Community Support Services on 1[st] April 2019.
Appointment of Trustees
Charity.
training that includes visits to clients, which provides them with a good insight into the day to day running of the Charity
Risk Management
Fundraising Policy
The Charity has published its own fundraising charter, which has been developed with donors and older people in mind. The Charity does not undertake any door-to-door fundraising activity; or ask for direct debit donations on the street; or share or sell people’s data; or 'cold-call' for fundraising purposes. The Charity only contacts people who have already given them permission to do so and always includes how to opt out of communications in the future when contacting them.
regulated by the Fundraising Standards Board and as such the Charity always abides by the Institute of Fundraising Code
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
Chain Lane Community Hub Chain Lane Knaresborough Charity Number: 1063803 Company Number: 03403668 A company limited by guarantee
The Charity encourages supporters to share feedback so it can address any enquiries and concerns and if any are
proposing to fundraise on its behalf to ensure they comply with our fundraising charter.
Services
pay for care. We also provide a full health and care assessment to ensure needs are not missed prior to any service being set up.
Our Support at Home support served clients throughout the year, with carers
Vulnerable clients were supported to stay safe and well during the year. We have
element to our rounded service. During the year we have supported many people Our Gardening Service, introduced in 2020, continued to grow, adding a new
enable older people to live as independently as possible for longer in their own homes, avoiding hospital admissions or placement in care homes. It is our flagship service, matching our aims exactly. The service typically provides a mixture
The service was set up in direct response to the many enquiries for a high quality and good value home support service, excluding personal care. The aim is to empower older people (and/or their representatives) to be in the driving seat and exercise control over their care and support, to avoid expensive and unnecessary personal care packages and repeat hospital admissions through timely intervention and the setting up of a more imaginative service that greatly reduces the risk of a health or social care crisis.
Care is provided as agreed over seven days a week, between 8am and 8pm. Support can range from a couple of short
discharge.
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
Chain Lane Community Hub Chain Lane Knaresborough Charity Number: 1063803 Company Number: 03403668 A company limited by guarantee
(or their carers/family If appropriate) in managing their own care pathway is a vital element. Should personal care also
experienced Co-ordinator leads the group and is supported by care staff and meal and this has continued at our new base at Chain Lane Community Hub. An volunteers to provide focus and assistance to frailer members of the group.
Clients, once referred, are carefully assessed, and placed in the most suitable group for them. The assessment process includes a review of all their circumstances including their health and social care needs, hobbies, and interests. The aim
illness or disability Ieading to loneliness and poor wellbeing. The groups operate to strict health and safety protocols
in many cases, the only opportunity to meet other people and are therefore vital to the improvement of the general
Assisted Bathing
refer them there.
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.
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
Chain Lane Community Hub Chain Lane
Knaresborough Charity Number: 1063803 Company Number: 03403668 A company limited by guarantee
Shopping
Shopping services have proved an enduring service to clients, with many elderly and vulnerable people unable to access delivery services as these could only be accessed online. Our Shopping services were provided by paid staff, to ensure that vulnerable
their overall health and wellbeing was monitored.
Escorted shopping resumed during the year and provided a opportunity to socialise as well as choose their own shopping for many of our clients.
The Shopping Service grew out of a pilot project set up in 2010 in response to large numbers of enquiries received from or on behalf of older people no longer able to manage their own shopping.
Typically, the service is provided on a weekly basis with the client either being escorted, and assisted with their shopping, or their shopping being done for them (from a list they have compiled) and delivered. Clients are invariably disabled and,
been pa eked away. The service also allows for the client's fridge and kitchen to be checked for health hazards if a client
Social Groups
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
Chain Lane Community Hub Chain Lane
Knaresborough Charity Number: 1063803 Company Number: 03403668 A company limited by guarantee
The following grant funding was awarded in the year.
-
primarily keep people out of hospital.
Jane Farquharson.
the burden on health and social services whose services would be called upon if we were not here and who are under increasing financial pressures.
independently as possible for as long as possible, making later life fulfilling, enjoyable and productive by providing a full range of support services for all older people.
Our Vision
service users.
Service provision should relieve the loneliness of the isolated and allow relief for carers who, in turn, should have the confidence that the service user will have an improved quality of life, Service users will be encouraged and supported in
remaining central in support planning for their own care, The Charity will help shape older people's health and social care services for the better in the future. We will work in partnership with organisations who share this vision of improved care and support for older people.
Mission Statement and Aims
and wishes. This comprises tailored packages (following a comprehensive health and social care assessment) with
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
Chain Lane Community Hub Chain Lane Knaresborough Charity Number: 1063803 Company Number: 03403668 A company limited by guarantee
Support services
other health and social care providers, as well as their families or carers as appropriate, working in close knit teams.
self-neglect and frequent crisis or hospital admission.
Plans
approach to directly address the individual needs of older people living in the community. The client is always at the
from the North Yorkshire NHS. We continue to work in an integrated way to help deliver care as part of a joined-up approach with the statutory sector, both primary and secondary health care, as well as Health and Adult Services and vitally, together with carers of family or other voluntary sector providers. The aim is to enable the client to receive joined up efficient support, which has been properly planned without unnecessary cost to the taxpayer or indeed the client themselves or their family. A Social Enterprise approach involving charges to service users for some services is therefore
provision. Our work over the last year and our plans hopefully demonstrates good practice with clear outcomes of improved health and wellbeing.
enterprise approach as the means for providing more intensive levels of support.
NHS as well as community groups.
The resource centre was sold to another charity in June 2023 and we are now based in 2 large rented rooms at Chain Lane Community Hub.
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
Chain Lane Community Hub Chain Lane Knaresborough Charity Number: 1063803 Company Number: 03403668 A company limited by guarantee
Financial review
a. Reserves policy
determined by the funder) and unrestricted funds. The unrestricted funds of £470k, which include designated reserves
The Trustees have considered the level of working reserves that are needed based on:-
-
In their opinion the working reserves therefore need to be between £250,000 and £260,000 around 6 months of business
general funds, these amounted to £406,743 at 31 March 2024. The trustees are keen to increase reserves and the plans
b. Results
The Charity has generated incoming resources of £371,685 (2023: £301,605), the increase is due to the recovery of trading post pandemic. The resources expended in the year are £421,354 (2023: £390,428). The increase is mainly
).
c. Going Concern
Knaresborough.
LOOKING AHEAD TO THE FUTURE
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
Chain Lane Community Hub Chain Lane
Knaresborough Charity Number: 1063803 Company Number: 03403668 A company limited by guarantee
as many clients as possible.
resource to the work of the charity.
delivering valuable services. The charity is a recognised provider of services for North Yorkshire Council and this covers the cost of services for some of our clients. We also have client who are self-funding.
The trustees and management team are focussed on ensuring that the charity can meet the needs of the most vulnerable for the coming year through collaboration with statutory providers and other local charities and social enterprises. Our move to a shared Community Hub offers an opportunity to support an increased number of older and vulnerable people
struggling to manage at home and this is not helped by the lack of adequate funding of social care by central government.
also go to the Director of Services who have very ably supported the CEO.
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees (who are also the directors of the charitable company 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 (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including the income and expenditure of the charitable company, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP 2019 (FRS 102);
-
make judgments and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on its behalf by:
. ~~.............................~~ Signer ID: EDNF3DIQUQ... .................. S Walton Chair of Trustees Date: 04/11/2024 GMT
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Independent examiner's report to the Trustees of Cliff House Community Support Services Limited ('the charitable company')
I report to the charity Trustees on my examination of the accounts of the company for the year ended 31 March 2024, which are set out on pages 14 to 34.
Responsibilities and basis of report
As charity Trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with also the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Dated: 05/11/2024 GMT Signer ID: CRZCVPKXXZ... Laura Masheder FCA DChA BHP LLP 1st Floor, Mayesbrook House Lawnswood Business Park Redvers Close Leeds LS16 6QY
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024
| Note Income from: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investments 6 Exceptional profit on disposal of fixed assets 7 Total income Expenditure on: Raising funds 8 Charitable activities 9 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward 17 |
Unrestricted funds 2024 £ 691 268,057 10,000 12,081 55,605 346,434 - 396,103 396,103 (49,669) 519,426 (49,669) 469,757 |
Restricted funds 2024 £ - 25,251 - - - 25,251 - 25,251 25,251 - 2,825 - 2,825 |
Total funds 2024 £ 691 293,308 10,000 12,081 55,605 371,685 - 421,354 421,354 (49,669) 522,251 (49,669) 472,582 |
Total funds 2023 £ 2,611 286,878 9,275 2,841 - 301,605 14 390,414 390,428 (88,823) 611,074 (88,823) 522,251 |
|---|---|---|---|---|
The Statement of financial activities complies with the requirements for an income and expenditure account under the Companies Act 2006 and includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: 03403668
BALANCE SHEET
AS AT 31 MARCH 2024
| Note Fixed assets Tangible assets 14 Current assets Debtors 15 Cash at bank and in hand Creditors: amounts falling due within one year 16 Net current assets Total assets less current liabilities Total net assets Charity funds Restricted funds 17 Unrestricted funds 17 Total funds |
67,736 392,493 460,229 (30,661) |
2024 £ 43,014 43,014 429,568 472,582 472,582 2,825 469,757 472,582 |
30,118 191,366 221,484 (42,774) |
2023 £ 343,541 |
|---|---|---|---|---|
| 343,541 178,710 |
||||
| 522,251 | ||||
| 522,251 | ||||
| 2,825 519,426 |
||||
| 522,251 |
The charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee) REGISTERED NUMBER: 03403668
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2024
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Signer ID: EDNF3DIQUQ...
S Walton (Chair of Trustees) Date: 04/11/2024 GMT
The notes on pages 17 to 33 form part of these financial statements.
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Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1. General information
Cliff House Community Support Services Limited is a company limited by guarantee. It is incorporated in England and Wales. The members of the company are the trustees named on Page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited £1 per member of the company. The registered office is:
Chain Lane Community Hub Chain Lane Knaresborough North Yorkshire HG5 0AS
The principal operation of the company remains the provision of services to the vulnerable and elderly.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued October 2019) and the Companies Act 2006.
Cliff House Community Support Services Limited 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. The financial statements are presented in £ sterling, which is the functional currency of the charity, and rounded to the nearest £.
2.2 Going concern
The trustees recognise the significant challenges within the care sector and have built these into their assessment of the charity’s financial position going forward. The pressures on recruitment, increasing salary costs and reduced resilience funding for the charity have led the trustees to re-assess the operations and overhead structure of the charity.
The charity had general funds/reserves at the year end of £406,743 (an increase from £155,885 in the prior year). The bulk of the increase relates to the decision made by trustees to sell 1 Hilton Ln, Knaresborough HG5 8BX.
The trustees believe the funds realised from the property sale and the reduction in property costs moving forward should ensure the continued operation of the charity. Hence, the trustees believe it is reasonable to prepare the financial statements on a going concern basis.
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CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
2. Accounting policies (continued)
2.3 Income
All income is recognised once the charitable company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the charitable company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charitable company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charitable company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.6 Taxation
The company is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Pt. 11, Ch. 3 of the Corporation Tax Act 2010 or s. 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
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CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
2. Accounting policies (continued)
2.7 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases:
- Freehold property 50 years straight line - Fixtures and fittings 4 years straight line
Freehold land is not depreciated.
2.8 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.9 Cash at bank and in hand
Cash at bank and 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.
2.10 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charitable company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.11 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 measured at amortised cost using the effective interest method.
Page 19
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
2. Accounting policies (continued)
2.12 Employee benefits
When employees have rendered service to the charity short-term employee benefits to which the employees are entitled are recognised at the amount expected to be paid in exchange for that service.
2.13 Pensions
The charitable company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charitable company to the fund in respect of the year.
2.14 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charitable company and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charitable company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
2.15 Judgements and key sources of estimation uncertainty
Critical accounting estimates and areas of judgement
Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. There are no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Page 20
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
3. Income from donations and legacies
| Donations Total 2023 Income from charitable activities Grants and contracts Care fees and services Total 2024 Total 2023 Income from other trading activities Lettings and amenities income Total 2023 |
Unrestricted funds 2024 £ 490 267,567 268,057 261,627 |
Unrestricted funds 2024 £ 691 2,611 Restricted funds 2024 £ 25,251 - 25,251 25,251 Unrestricted funds 2024 £ 10,000 9,275 |
Total funds 2024 £ 691 2,611 Total funds 2024 £ 25,741 267,567 293,308 286,878 Total funds 2024 £ 10,000 9,275 |
Total funds 2023 £ 2,611 |
|---|---|---|---|---|
| Total funds 2023 £ 27,771 259,107 286,878 |
||||
| Total funds 2023 £ 9,275 |
||||
4. Income from charitable activities
5. Income from other trading activities
Page 21
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
6. Investment income
| Interest received on cash funds held Total 2023 7. Exceptional profit on disposal of fixed assets Profit on disposal of fixed assets |
Unrestricted funds 2024 £ 12,081 2,841 Unrestricted funds 2024 £ 55,605 |
Total funds 2024 £ 12,081 2,841 Total funds 2024 £ 55,605 |
Total funds 2023 £ 2,841 |
|---|---|---|---|
| Total funds 2023 £ - |
The profit on disposal relates to proceeds in excess of book value in the disposal of Cliff House.
8. Expenditure on raising funds
Costs of raising voluntary income
| Costs of raising voluntary income Total 2023 |
Unrestricted funds 2024 £ - 14 |
Total funds 2024 £ - 14 |
Total funds 2023 £ 14 |
|---|---|---|---|
Page 22
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
9. Analysis of expenditure on charitable activities
Summary by fund type
| Service delivery Total 2023 Analysis of expenditure by activities Service delivery Total 2023 |
Unrestricted funds 2024 £ 396,103 365,163 Activities undertaken directly 2024 £ 278,184 243,717 |
Restricted funds 2024 £ 25,251 25,251 Support costs 2024 £ 143,170 146,697 |
Total 2024 £ 421,354 390,414 Total funds 2024 £ 421,354 390,414 |
Total 2023 £ 390,414 |
|---|---|---|---|---|
| Total funds 2023 £ 390,414 |
||||
10. Analysis of expenditure by activities
Page 23
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
10. Analysis of expenditure by activities (continued)
Analysis of direct costs
| Staff costs Depreciation Staff and volunteer expenses Recruitment expenses Day centre and community Premises expenses Other direct costs Total 2023 Analysis of support costs Staff costs Telephone Postage and stationery Subscriptions Advertising Professional fees Governance costs Total 2023 |
Service delivery 2024 £ 183,014 5,719 11,370 9,184 4,547 52,510 11,840 278,184 243,717 Service delivery 2024 £ 102,768 10,141 5,201 342 248 13,537 10,933 143,170 146,697 |
Total funds 2024 £ 183,014 5,719 11,370 9,184 4,547 52,510 11,840 278,184 243,717 Total funds 2024 £ 102,768 10,141 5,201 342 248 13,537 10,933 143,170 146,697 |
Total funds 2023 £ 165,085 23,767 14,702 (3,500) 3,833 39,414 416 243,717 Total funds 2023 £ 121,221 6,916 6,268 197 2,516 2,938 6,641 146,697 |
|---|---|---|---|
Page 24
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
11. Net income/(expenditure)
This is stated after charging:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Depreciation of tangible fixed assets: | ||
| - owned bythe charity | 5,719 | 23,767 |
| Independent examiner's remuneration - independent examination | 2,000 | 1,904 |
| Independent examiner's remuneration - accounts preparation | 3,000 | 2,856 |
12. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2024 £ 257,343 22,967 5,472 285,782 |
2023 £ 258,701 22,486 5,119 |
|---|---|---|
| 286,306 |
The average number of persons employed by the charitable company during the year was as follows:
| Care Administration |
2024 No. 8 2 10 |
2023 No. 16 3 |
|---|---|---|
| 19 |
The average headcount expressed as full-time equivalents was:
| Care Administration |
2024 No. 6 2 8 |
2023 No. 7 1 |
|---|---|---|
| 8 |
Page 25
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12. Staff costs (continued)
No employee received remuneration amounting to more than £60,000 in either year.
Remuneration of key management personnel amounted to £1130,926.60 (2023: £107,205). Key management personnel are listed on page 1 and include the Chief Executive Officer, Director of Services and Head of Care.
13. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 March 2024, no Trustee expenses have been incurred (2023 - £NIL).
14. Tangible fixed assets
| Cost or valuation At 1 April 2023 Disposals At 31 March 2024 Depreciation At 1 April 2023 Charge for the year On disposals At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 |
Freehold property £ 548,559 (475,827) 72,732 233,361 1,455 (200,908) 33,908 38,824 315,198 |
Fixtures and fittings £ 56,178 (38,288) 17,890 27,835 4,264 (18,399) 13,700 4,190 28,343 |
Total £ 604,737 (514,115) 90,622 261,196 5,719 (219,307) 47,608 43,014 343,541 |
|---|---|---|---|
Page 26
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15. Debtors
| Due within one year Trade debtors Other debtors Prepayments |
2024 £ 65,959 - 1,777 67,736 |
2023 £ 27,098 376 2,644 |
|---|---|---|
| 30,118 |
16. Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Other creditors Accruals and deferred income |
2024 £ 7,017 5,101 1,266 17,277 30,661 |
2023 £ 7,304 7,686 938 26,846 |
|---|---|---|
| 42,774 |
Page 27
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| 17. Statement of funds Statement of funds - current year Unrestricted funds Designated funds Buildings Fixtures and fittings Capital improvements General funds General Funds - all funds Total Unrestricted funds Restricted funds Support at home Bathing services Independent Age NHS North Yorkshire Total of funds |
Balance at 1 April 2023 £ 315,198 28,343 20,000 363,541 155,885 519,426 445 1,620 760 - 2,825 522,251 |
Income £ - - - - 346,434 346,434 - - - 25,251 25,251 371,685 |
Expenditure £ (1,455) (4,264) - (5,719) (390,384) (396,103) - - - (25,251) (25,251) (421,354) |
Transfers in/out £ (274,919) (19,889) - (294,808) 294,808 - - - - - - - |
Balance at 31 March 2024 £ 38,824 4,190 20,000 63,014 |
|---|---|---|---|---|---|
| 406,743 | |||||
| 469,757 | |||||
| 445 1,620 760 - 2,825 |
|||||
| 472,582 |
Page 28
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
17. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Designated funds Buildings Fixtures and fittings Capital improvements General funds General Funds - all funds Total Unrestricted funds Restricted funds Support at home Bathing services Independent Age Better Care Total of funds |
Balance at 1 April 2022 £ 326,169 37,797 20,000 383,966 224,283 608,249 445 1,620 760 - 2,825 611,074 |
Income £ - - - - 276,354 276,354 - - - 25,251 25,251 301,605 |
Expenditure £ (10,971) (12,796) - (23,767) (341,410) (365,177) - - - (25,251) (25,251) (390,428) |
Transfers in/out £ - 3,342 - 3,342 (3,342) - - - - - - - |
Balance at 31 March 2023 £ 315,198 28,343 20,000 363,541 |
|---|---|---|---|---|---|
| 155,885 | |||||
| 519,426 | |||||
| 445 1,620 760 - 2,825 |
|||||
| 522,251 |
Page 29
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
18. Summary of funds
Summary of funds - current year
| Designated funds General funds Restricted funds Summary of funds - prior year Designated funds General funds Restricted funds |
Balance at 1 April 2023 £ 363,541 155,885 2,825 522,251 Balance at 1 April 2022 £ 383,966 224,283 2,825 611,074 |
Income £ - 346,434 25,251 371,685 Income £ - 276,354 25,251 301,605 |
Expenditure £ (5,719) (390,384) (25,251) (421,354) Expenditure £ (23,767) (341,410) (25,251) (390,428) |
Transfers in/out £ (294,808) 294,808 - - Transfers in/out £ 3,342 (3,342) - - |
Balance at 31 March 2024 £ 63,014 406,743 2,825 472,582 |
|---|---|---|---|---|---|
| Balance at 31 March 2023 £ 363,541 155,885 2,825 522,251 |
Page 30
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
18. Summary of funds (continued)
Designated funds:
Buildings
The buildings fund relates to the net book value of the buildings and will decrease as the asset are depreciated and also with the sale of any building. In this year we sold one of our two buildings.
Fixtures and fittings
The fixtures and fittings fund relates to the net book value of fixtures and fittings and will decrease as the assets are depreciated.
Capital improvements fund
An amount set aside in order to make the necessary improvements to Cliff House when required. It is expected this expenditure will take place over the next 10 years.
Restricted funds:
Support at home
For the provision of assistance and support with small activities to enable people to remain in their home for as long as possible.
Independent Age
Funding to cover senior staff salaries involved with the recruitment, induction and ongoing training and management of new front line staff. Marketing services to GPs and hospital discharge teams to ensure the most frail and 'hard to find' older people are offered appropriate support to prevent avoidable hospital admission.
Bathing services
For the provision of bathing facilities.
NHS North Yorkshire (previously Better Care)
A grant from Harrogate and Rural District Clinical Commission Group (CCG) to provide support and care for the elderly.
Fund transfers:
A transfer has been made between designated and general funds to reflect fixed asset additions and disposals and in this year this included the sale of a building.
Page 31
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
19. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Tangible fixed assets Current assets Creditors due within one year Total |
Unrestricted funds 2024 £ 43,014 457,404 (30,661) 469,757 |
Restricted funds 2024 £ - 2,825 - 2,825 |
Total funds 2024 £ 43,014 460,229 (30,661) 472,582 |
|---|---|---|---|
Analysis of net assets between funds - prior period
| Tangible fixed assets Current assets Creditors due within one year Total |
Unrestricted funds 2023 £ 343,541 218,659 (42,774) 519,426 |
Restricted funds 2023 £ - 2,825 - 2,825 |
Total funds 2023 £ 343,541 221,484 (42,774) 522,251 |
|---|---|---|---|
Page 32
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1
CLIFF HOUSE COMMUNITY SUPPORT SERVICES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
20. Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £5,472 (2023 - £5,119). Contributions totalling £710 (2023 - £905) were payable to the fund at the balance sheet date and are included in creditors.
21. Operating lease commitments
At 31 March 2024 the charitable company had commitments to make future minimum lease payments under noncancellable operating leases as follows:
| Not later than 1 year Later than 1 year and not later than 5 years |
2024 £ 30,120 10,910 41,030 |
2023 £ 3,720 10,229 |
|---|---|---|
| 13,949 |
22. Related party transactions
There were no related party transactions requiring disclosure in either year.
Page 33
Document ID: b55b35f8ffc93b728af8c9cc280fc724e1b89b2979be08312972aa588c085bf1