Company registration number.. 3414027 Charity registration number.. 1064715 Salcare Ltd (A company limiied by guarantee) Annual Report alld Financial Statements for the Year Ended 31 March 2022 CoJnniut]ity Accounting Plus Units l & 2 North West 41 Talbot Street NGI 5GL
Salcare Ltd Contents Reference and Administrative Details Trustees, Report 2tolO Independent Examiner's Report Statement of Finat]cial Activities 12 to 13 Balance Sheet Notes to the Financial Statements 15to24
Salcare Ltd Refer¢n¢¢ and Administrative D¢tails Trustees Kathryn Godfrey Shelley Scott Fiona Pearson Jamie Bird Tony Blockley Jacqueline Bell: Director of Services Senior Management Team Charity Registration Number 1064715 Company Registration Number 3414027 Registered oifice 59 Ray Street Heantsr Derbyshire DE75 7GF Independent Examiner John O'Brien, employee of Community Accounting Plus Units l & 2 Nonh West 41 Talbot Street Nottingham NGI 5GL Page I
Salcare Ltd Trust¢¢s' Report The trustees. who are directors for the purposes of company law, present the aiinual report together with the financial 5tatement5 of the charitable cotnpany for the year ended 31 March 2022. Trustees and officers The trnstees and officers serving during the year and sin¢e the year end were as follom's.. Trustees.. Kathryi) Godfrey Shelley Scott Fiona Pearson Jamie Bird Tony Blockley (appointed l April 20221 Strueture, governanee and management lure ofgoverning do¢umenl The charity is a company limited by guarantee and registered charity. It Is operated under the rules of its Inemorandum and articles of association dated 0410811997 and most recently ainended 2510112018. It has no share capital and the liability of each member in the event of winding-up is limited to £1. Reeruithienl uppuirtimeiit ufiruii¢es Potential trustees are interview'ed following a Trustee Skills Analysis,. vacancies are advertised Ihrough local public & voluntary sector networks and through our membership. Two vacancies are designated for User Involvement places. Work to develop this programme is planned for 2022. Objectives and activities Objects nd aims To provide the relief of persons resident in Ihe borough of Amber Valle). (and the adjoining areas) who are in conditions of need. hardship and distress, particularly by Ihe provision of furniture. other household items. and food and provisions which are calculaied to relieve their needs, hardship or distress. ohjectlV, 51rulegies anduclivilie.% Family Support Wrap-arouiid family 5UPPOrt services for families experiencing domestic abuse, inLluding independent dvoLdCV, family 5UPPOrt & therapj foi VlLtim5 iii Amkr Valley & surrounding areas, inLluding'. SpeLialist doinestlL violenLe (DV) support for women with children, children & young people, older people. LGBT+ victin)s and male victims; Art Therapy service for children & young people who have experienced DV in the home; McKenzie Friend service providing support lor families lacing Family Court. Praciical Support Providing practical assistance to families, including food, fumiiure packages. information, and signposting to welfare services. Community Hub Community café & shop, offering good value, nutritious food & company to local families and older people. Page 2
Salcare Ltd Trust¢¢s' Report MISSION Thanks to oiir supporters. volunteer5, Trustees. staff teams and funders & donor5, Salcare has gro to support Tnore people than ever during unprecedented need due to the pandemic and it5 iinpact. Our constitutional PUTP05e is to provide relief to residents Amber Valley land adjoining areas) who are need due to hardship and distress, particularly by the provision of fumiture, other household items, and food and counselling and support. In 2021 we refined our purpose, clarifying what we do and why. Our Purpose We help create safer & stronger communities where fgmilies 'hO are moving away from hardship or abuse, feel empow'ered to build a new future. We do this Ihrough the provision of practical & emotiollal support for the whole family. And as part of oiir cominitment to putting the people we serve at the centre of our work we are doing more than ever to measure oiir impact on their lives. And that includes sharing our clients, stories, with their pemiission, to help others know that these trials can happen to any of 115 and that they are not alone. Our Motivation One Futnilies Storv Meei the 'Smiihs'. Smith family Mum never expected io need to restock her home frlim scratch. never mind need help from a foodbank. Our volunieers helped us provide 1.908 foodbank parcels this year. 'FVe hud io leuve home so guickly inio refuge we look very liiile wilh us. Life ufier refyge was hard.. Heanor lung fuwily dfrielJ,s ihul scury, bul M'e hud u roof over our heuds uF7d ihai u greuif¥eling. Trouble wus Trve hud voihing iupul in il lu muke il u hulrye. Kevin &. Mark delivered 28 fumiiure packages to people escaping abuse and poverty this year. 'You helpedmuke our liiile house a home- notjusi becouseyou sovled us a sofL7, and the Mashing machine the beds, wardrobes, the telefor thg kids - il was ihat cared enotigh to give us the little lhigS thot muke house a home - the curtuins, Ihe pink unicorn beddingfor ihe girls und even u dreSSig loblefor me. Thal's Ivhot r£allJ made a difference to me. 'Then I]0Nd oul aboui the other thingsyozi do iipstuir5. IF¢ my5e!t'doivn for the.Ilove-On Group 0111c and bEgaK to sel sgme goals]oi' myself For ihe.lirsl lime a Igng tiinE, J could seE afyturefor me and ihe kids. Everyihing Trv coming goodfor once, the kids were slorling a new school, J got a PL7rl time job. You helped Ivith bene}ils advice, andljèli everything seiilillg down. Lizzie, and her team Sorrel, Jamie-Leigh. Ann Marie, Olivia, Denise, and Millie- M'orked intensively (between ? and 9 months) with 523 cases of domestic violence and abuse. including children and young people, this year. Page 3
Salcare Ltd Trust¢¢s' Report "I don't gel paid a lol, but mj, job meapji I worked all the Miry, through lhepadeie loLkdoiiiKs. I Ivas hupRiy to bg ivorking the adviLe J'ou gcw£ ]oi' Ihe l-t,0rk be¢3 helped, but J got mvself iKto difficulties over Chrislmus. I'd ali'euify, been given so much help, it w'as hard io askfor more, but ihe end, J hod io admit J Wa5n'l muKaging. Being ollered the Christmas HampEf5 helpedme udmii I wL7s strulIng. Thanks to Rural Action Derbyshire Holiday Activity & Food Programine we created 30 Christmas Hampers with activities & toys for children take home this Christmas. "A/tEI' Ihai I came to you over ihe holid5 to get the eVEYyduv bL7SiCS.fi'om ihe FoodbaNk. It made L711 ihe diftèrence. ,V! JDI'A worker had 5igwosl8d me to Jess froin Cili-etrLS Adtr'ice and she helpEd me applv.lor L7 discr¢liJnarv xrant to rcplaLe uzir M'CL5171¥ muchiK fr(pm you. J in buok mv li¥t bui J slill p(Jp I culch up I cun I donatc afvw things Lvery und uguin Io pu55 Ull to thutse wh(J nLLdh¢lp now. We made 19? referrals for ivelfare rights advice from to Jess our Citizen Advice partner. who've rated a 68/0 improvement in their financial situaiion 'Th£ be.gi ihiKg being a .11rn i.v jll.lt ti) .fee ihem hÉJppv io.sEe ihém grnw,. ,galcare hElp£d me when I k3eed£d il mo.¥1. IhEy helped me he a gond.llum tn ihÉm Ihe kidv ore proud nf me J - and I'm t pu.Y.s ihE hélp Ignl lfj anniherfomily who needv it. Itfeel.v gond in ihank ondptry itfnpward J'm gvaleful ihoi I cun. 92Q/o of oiir clients tell u5 they feel more hopeful about their future. Page 4
Salcare Ltd Trust¢¢s' Report A message from our CEO and Trustee Board Chair The 'Smiths we talk about throiighout our report Use real feedback, real lives and real hardships to illustrate the types of issues the people we help face day to day. We live in a tiine of deepening poverty. Sadly. on top this, violence against WOTnen [d gir15 (and sometimes men) is on the rise. Anyone cai) experience a threat to their future - a suddei) job logs. an unexpected expense. a poor relationship decision things can change very quickly. This, very ieal, traun)a people face can take tiine and support to recover. For over 45 years, Salcare has helped provide everything people need to create a home. For the last ten years this important work has been complemented by our Family Support Service (known as Salcare Escape) where our specialist domestic violence and abuse ivorkers support victims, including children, to escape and recover from the trauma L)f domestic abuse and throughout any potential court proceedings. This unparalleled year has been filled M'ith trauma on many levels, from the continuing impact of COVID-19 to the distressing spike in domestic violence and abuse. to the troubling rise in mental health issues across all ages, to rising Costs and economic uncertainry. Salcare's clients have had to navigate this backdrop while surviving abusive relaiionships. Their strength and ability to overcome is courageous and inspirational. Our committed team has been right Ihere with them as our client stories describe - seeing, hearing. and receiving support helps them begin the long road of healing from trauma. Our 2021 Annual Report summarises our impact and focus over the past year. We hope it provides a glimpse into what we tried, what worked and what we've learned diiring an iinprecedented time in our 45-year history. As we look to the tre, which feels more unknoH'n amid the constant fluctuations in the pandeinic recovery, and continued economic uncertainty - we are sure of several things that bring us confidence and resolve: We are sure of our purpose and the crucial need for our each of our setTrices' We are sure that chan¥e and progres5 can and doe5 happen every day in the effort to end domestic violence and abuse, and- We are sure of oiir local cornmllnity 5UPPOrt and our incredible volunteeTS, SiiPPOrters and partners who make t all possible. Despite evetvthingF, we have witnessed incredible ¥yener05ity. When people and familie5 5tru¥gTle, compassionate people like our supporters, donors and volunieers siand beside them, with us, durints their darkest times. Together. we are moving forward with resilience. Thank you for walking with us. Public benefil We help cregte safer and stronger commiinitie% ..here families who are moving away from abuse, feel eMp'ered to build a new future. We do this throu the provision of practical & emotional support for the whole family. Reduced risk of vulnerable people facing serious harm,. Rehabilitation of perpetrators: Prevented victim5 & familie5 becoming homeless; Rediiced food & fuel poverty., Reduced bed {furniturel poverty,. Increased access to welfare ribFhts. The trustees confirn) ihat the), have complied with the requirements of section 17 of the Chariiies Act 2011 to have due regard to the public benefii guidance published by the Charity Commission for England and Wales. Page 5
Salcare Ltd Trust¢¢s' Report Aehicvcmcnts and performanee Our Famil J Support Sern'ice Wrap-around family support 5etvices for familie5 experiencing Domestic Abuse, including independent advocacy, court support, & art therapy, and petpetrator education. Our Don)estit Violence & Abuse services continued to intrease over the last year, with referrals increasing to 72i. The cases we're seeing are Inore con)plex, with Inany of oiir clients still manatsji)g the impact of multiple stresses broiight about through Covid, including continued uncertainty over income, food and fuel vulnerability. increasingly worsening mental health and ii)creased isolation. All these issues impacted family'g lives. Investing in a Family Coordinator secondmenL through a grant given by Derbyshire Police Commissioner helped us embed our hlilistic approach across all our services.. DVA supporr for women who have experienced domestic violence and abuse * Freedom Programme & Move-on Groups Male Victims ISV A, supporting DV A victims who have experienced sexual violence and coercion CIDV A work'ing '1th children and young people who have experienced domesiic abiise in the home Adult & Adolescence Pery)etrator Programmes Working through COVID-19 Changing how we deliver services based on what work5 The past year wa5 all about adaptin¥ to the chan¥in¥ iieeds of client5 throughout the many phase5 of COVID-19, the lockdoMS and re-openin¥ (although oiir DVA fainily support never closed throu¥hout the wliole pandemic and oiir volunteer5 kept the FoodbaRk ¥oiiig). Below is a siiapshot of how we iiavi¥ated this uiiprecedented landscape. Before lockdowns we initially reduced capacity in our group work by half for most of the year to ensure our clients could safely sociallJ' disthnce.. 46 w'omen graduated from our Freedom Programme, which we began io run online.. 122 people began rebuilding their lives as part ol'the Move-on Group, which operated socially distanced. face to face; 84 survivors received community-based case management through our Outreach programme,. 159 clients were supported through family court: Setting up No perpetrator programmes, targeting adolescents and men. During the last lockdowns we piloted delivering our services online so clients who could safely participate online maintained their progress and we maintained telephone support service for children and young people as well as offered online sessions for those who could pgrticipate confidentially. We were thankful to be able to resume in-person support and group sessions: but we still offered virtual options, which is still growing. Children's art therapy services also resiimed a much needed support for the many children and young people who had been waiting for our art therapy service. Our McKenzie Friend workers continued to represent client5 seeking Protection orders and custody of their children via video while the Family Court buildings were closed throughout lockdowns. Page 6
Salcare Ltd Trust¢¢s' Report Whole Service Review 0ui.possi0 is to muke sure that the work we do has Éln impocl helps ollr clients, thgirfamilies onlv st£ry salè but begin to recover from abuse. Investment in a FaTnily Co-ordinator, through funding froin the Police Cominis5ioner in tkTbyshire, built on our dedication for continuous in)proveinei)t. Asked to tonstructively challenge what we do and how we do it. Jade helped us through a whole service review of our assessments and documentatioi) and supported adoption of more person-centred tools. under the umbrella of the risk-led safety model. By using more evidence-based tools, we have improved our intake and review process, which now happen more quickly and frequently. Co-producing person-centred sgfety plans, bgsed on the assets our clients have, as well as the outcomes they want to achieve, alon&side the risks thev face, we have Created safer spaces for sharing. We now capture a fuller picture of client needs and goals, in ways ihat work for ihem better. Reviem'ing risk every 8 ..teks, not just when their circumstances change and at closure, has significantly helped 'ith case management biit has meant M'e work with our clients for longer. helping them access our other setvice5, increasing internal refeals. More clients are now accessing oiir full range of siipport, with intemal referrals for McKenzie Friend5. and CIDVA support for children in the family increasing by 480/0. Safe sharing Ineant ISVA refen7ls surface, which bena]i to slowly rise this year, increasing by nearly l OQ/o. Working with oiir clients to map their journey, as M'ell as interpret the risks they face, has also encouraged them as they see how far they have coine on their joutney and allowed us to beuiii to record oiir iinpact. Our McKenzie Friend Service also saw an increase in need. Referrals froni partners across the public sector continued to rise by 37/0, and self-referrals increased by 24Q/o. We created a more streamlined person-cenired approach through to our practical support & therapy services. which we now monitor and track as intemal referrals. The Th'hole team have been trained on Modus Palom4 our secure case management svstem, which we upgraded this year. Modus Paloma ensured a better focus on qualiry case reclirding, GDPR and safer remote working, including: Iinprovements to coiifidentiality, coiisei)t. initial si¥n-up paperwork Lone worker risk a5se5sinents to eiisure Safety of our staff. trainees and volunteers Ii)dividual client risk assessmeiits (over and above reliance 011 CAADA DASHI to reduce re-traumatising client where abuse ocCU£d historically Paloma brielii)g guide for all DVA staff Improved regular Line Management and increased I.. I clinical supervision for all staff, minimising vicarious trauma for staft. and clients Improved i)eeds assessment and support plani)ing to anchor and provide structure to client's joumey Beginning to capture iinpact usii)g innovative outcomes tools personalised to clients, needs, evidenting the progress they're n)aking Improved Mckenzie Friend referral fom)s ro make it easier to for agencies and clients to access Court and legal support * Development of a new online Freedom Programme Implementation of Sexual Health drop in (free condoms. STI testing. Information and advice) Introduction of a waiting list procedure for our support services for children and young people. whilst fundraising for additional resources io address this urgent need Page 7
Salcare Ltd Trust¢¢s' Report Developing our local link5 and networks IncreasingF our networkingF and collaboration with refetTal agencies improved multiagency relationship5 and increased re[ea]S into our setvices. as well as onward referrals. This year we worked with.. VictiTll Support Citizens Advite Court Based Witness Service in the North and the City Derbyshire Substance Misuse Services Early Help Teams Local schools Establishing a new collaboration ivith Sexual Health Services led to pioneering a sexual health drop in regarding confidential advice. tesiing and free condoms. Our Art Therapy Service Our Motivation.. The hi)V Mjho hock io.vchonl.. BB'.i.Story When people consider domestic violence and abuse IDVA), they often think of the adult victim survivor. But we asked. what about the children who have seen or experienced the abuse; the boys, girls and yoiiiig people who have been afraid in their home? Odette joined us as oiir Art Therapist in July 2021. She helped our Art Therapy setwice transition as a new manager. Through Odttte'5 COl15cientiousne55. attentiveness and ¥enuiiie hard graft, we iiow have a best practice proces5 in which we manage the therapy waitin¥ list.. froni 65 childreii and youn¥ waiting to receive therapy, we are now have a therapy waitin¥ list of twio. With 15 children and young people currently receiving or booked in for therapy to begin and a referral list of 27 clients, Odette worked hard, with the support of two Art Therapy Trainee students from the University L)f Derby and University L)f Sheffield. tl) reduce our clients ivaiting time from over 6 months in 2020 b). half in 2021. Now, from referral for an assessment to receiving therapy, no client wails for any longer than 24 months, depending on the severity of need. She achieved this by implementing an 'iii therap}. service process, Odette explain%, 'by inviting refea]S for an asses%ment we can more quickly find out if we are the right service 10 meet their needs., By making our service mor¢ child centred she explains 'ive work with them to see if the}, are wanting to attend 121, attend Creative Expressive %es%ions, or Groiip Work - providing them Choice and aiitonomy., From asse%sment the}, are placed on the waitinb list and currently due to having extra trainingF staff have only had to wait 1-2 months before therapy cominences. By implementing a structure to assessn)ent: including vital paperwork and using either SDQ'S (strei)(Tths and difficulties questioi)nairesl or our own outtoineg assessinet)t (depei)dent on agel developmental age) we can quickly see our clients, perspective and priorities. in a much more childlfamily-centred approach. 'By taking a more holistic approach to assessment we focus on Ihe assets in families so it's genuinely strengths-based approach." We gather infomiation from parents. and sometimes teachers, as well as the child or young person. This is taken at the start and at the end of service engagement to ensure we capture specific areas in which the child or )woung person may have difficulty and importantly where their strengihs lie. Page 8
Salcare Ltd Trust¢¢s' Report Because we iiow get an overall accoui)t of the iiidividual, issues which coine often at the end of an intervention receiving the 'follow up, which has not always been possible from pareiits aiid some schools, we will now still able to Inap their joumey with thein and see the difference they are achieving. This year we saw 450/0 increase it] refetTals to our art psychotherapy service. Our patther5hip with the University ol. Derby and its Art Therapy MA students, we doubled oui capacity, i+orking with 48 childrei) & young people who received art psychotheiapy over the year, impn)ving their ability to cope with their feelings by over 70%. Pra¢tical Support Offering practical assistance to families, delivering food, furniture packages, information, and access to welfare rights services. Foodbank referrals qugdriipled during the pandemic and consequent lockdowns,. we supported 2,459 unique foodbank users, seeing an exponential rise in oiir work with families with children. We estimate that just over a quarter of people who received food parcels were repeat beneficigries, which increased to a third during the final loCkdo..n. Most of the people who came to the Foodbank had at least one child and we supported over 3.000 children, almost 100 older people, and over 720 iiidividual men. Referrals to other agencies iiicluding Erewash Citizens Advice and local Welfare Rights teams, including Pension Welfare Rights. increased by almost 60%. The warehouse & shop closed for part of the year due to high tier restrictions and loCkdoMS, however the team continued to provide reduced warehouse hours to deliver emergency fumiture packages to 30 families and individuals. Our Future Plans TrUseS have worked hard ro ensure we have a clear strategy going fonvard setting out how we achieve our vision to eradicate domestic violence & abuse in Heanor and the surrounding areas of Amber Valley & Erewash to ensure safe families and strong communities. We envisage a life where peL)ple live in resilient. caring and safe communities. TNstees priorities next year include three fundamental pillars.. l. Development of our activities to address food & fuel poverty as the ¢ommunities we siipport ¢ome out of loCkdo,n and its conseqllen¢es. 2. Work 1th older people, as an important hub of any family & community.. to create servi¢es that welcome them and respond to their needs. 3. Working with more young people, includillg development of our services to address the rise we re seeing of adolescent perpetrators w".ho have experience DV A in their 07 families and who are beginning to use violence or abuse in their familial relat10115hips, at school or in their personal relatioiiships. To achieve this Trustees are clear that we need to develop our capability and tapacity as a charity, including undertaking a governance review., recruiting people with lived experience to sit on our Board. We will.. l. Further define our purpose and create a clear vision through consultation with our service users. partners. volunteers and our paid siaff team to develop a 5-year strategi, and business plan. 2. Develop our people by creating a HR plan & Volunteer Programme that includes investing in stsff and volunteer training & devellipment and develop our digital capability for person centred remote and tlexible working. Build our fundraising strategy and capital fundraising programme ro diversify our income generation and fundraising to secure the renovation of our building based on community and client needs & partner collabor81ion. 4. Build better governance including improving our financial & organisational risk systems by investing in our data capabilities including how 'e measure impact,. developing lived experience voices on our Board through proactive recruitment and bake their experience into our strategy and use our partnerships more strategically. Page 9
Salcare Ltd Trust¢¢s' Report Financial revie Policy on reserves '[ lic Board is developing its ability to balance the needs of current and tre beneficiaries and is currently in th¢ process of developing its Operating Reserve Policy to ensure the stability of the mission, services, employment, and ongoing operations of the charity. Statement of Trustees, Responsibilities The trustees (who are also the directors of Salcare Ltd for the purposes of company law) are responsible for preparing the trllstees, report and the financial stateineiits in accordance with the United KingFdoin Accounting Staiidards {United KingFdoin Generally Accepted Accoiinting Practice) and applicable law and regFulations. The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small coinpanie5. Company la1 requires the trustees to prepare financial statements for each financial year. Under CL)mpany law the trusiees musi not approve the financial siatements unless they are satisfied that the}, give a true and fair view of the state of affairs of ihe chariiable company and of its incoming resources and application of resources. including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to.. select suitable accout]ting policies and apply them con5lStently,' observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state ..hether applicable UK Accounting StandaTds have been followed, subject to any material departures di5c105ed aiid explaiiied in the financial statement5; aiid prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable company will coniinue in business. The trustces gre responsible for keeping adequate accoiinting records that are sutTicient to show and explain the charitablc company's transactions and disclose with reasonable acciiracy at any time the financial position of the charitable company and enable them to ensure that the financial statements compl}, with the Compa]iies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detectioii of fraud and other irregulaTlties. Small companies provision statement This report has been prepared in accordance with the small companies regime under the comp]leS Act 2006. The annual report was approved by the trustees of the charity on ! 911212022 and signed on its behalf by.. Jamie Bird Trustee Page 10
Salcare Ltd Independent Examin¢r's Report lo the trustees of Sal¢are Ltd Independent examiner's report to the tru5tee5 of Salcare Ltd {'the Company,) I report to the charity trustees oil my exainination of the accounts of the company for the year ended 31 March 2022. Responsibilities and basis of report As the charity's trustees of the company (and also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of Ihe Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respert of my examination of your charity's accounts as carried oiit under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrving out my examination I have followed the dirertions given by the Charity Commission under section 145{5) (bl of the 2011 Art. Independent examiner s Statement Siiice the Conipaiiy's ¥r05s incoine exceeded £250,(X)O your examiner must be a member of a body listed in section 145 of the 201 I ALt. I coiifinn that l ain qualified to undertake the examinatioii because l am a member nd Fellow of the Association of Charity Independent Examiner5, wl)iLh is oiie of the listed bodies. I have con)pleted my examination. I confiTm that no matters l)ave come to Iny attention in connection with the examination giving me cause to believe that in anj material respect.. l. accounting records were not kept in respect of Ihe Company as required by section 386 of the 2006 Act; or 2. the account5 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 thai the accounts give a 'true and fair, view which is iiot a matter considered as part of an iiidependent examination: or 4. the gccounts have not been prepared in accordance with the method% and principle% of the Statement of Recommended Practice for ac¢ounting and reporting by charities lapplicable to charities preparing their account% in accordance with the Finan¢ial Reporting Standard applicable in ihe UK and R¢piiblic of Ireland (FRS 102)]. I have i)0 concems and have come across no other Inatters in connection with the examii)ation to which attention should be drawn in this report in order to enable a proper understanding of the aecounts to be reached. John O'Brien Msc: FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners Units l & 2 North West 41 Talbot Street Nottinghain NGI 5GL Date.. 1911212022 Page 11
Salcare Ltd Statement of Finaneial Attivities for the Year Ended 31 Mareh 2022 (Ineluding Income and Expenditure Account and Statement of Total Reeognised Gains and Losses) Unrestricted funds Restricted funds Total 2022 Total 2021 Note Income and Endowments from: Donations and legacies Charitable activities Investment income 105,959 20,482 60 105,959 266,985 60 84,071 252,344 106 246,503 Total income 126,501 246,50) J73,004 i36,521 Expenditur¢ on.. Charitable activities (74,339) {240.237) {i14.576} {232.594} Total expenditure (74.339) {240.237) {J14.576} (232.594} Net income 52.162 1,184 58,428 103,927 Transfers between lldS (1,184) Net movement in fiinds 53.346 5,082 58,428 103,927 Reeoneiliation of funds Total funds brought forward 180,671 i4,760 215,431 111,504 Total ndS catTied fonvard 14 234,017 39,842 ?73,859 215,431 All of the charity's activities derive from continiiing operations diiring the above two periods. The funds breakdown for the period is shown in note 14. The notes On pages 15 to 24 form an integral part of these financial statements. Page 12
Salcare Ltd Statement of Finaneial Attivities for the Year Ended 31 Mareh 2022 (Ineluding Income and Expenditure Account and Statement of Total Reeognised Gains and Losses) These are the figure5 for the previou5 accounting period and are included for comparative purposes Unrestricted Restricted Total funds funds 2021 Note Income and Endowments from: Donations and le¥acie5 Charitable activities Investment income 84,071 24,6A5 106 84,071 252,344 106 227,699 Total income 108,8?2 227,699 336,521 Expenditure on.. Chariiable activities (32,347) {200,247} {?32,594} Total expenditure (32,347) {900,247} (232,594} Net income 76.475 27,452 103,927 Net movement in funds 76,475 27,452 103,927 Reconciliation of funds Total funds brought forward 104,196 7.308 111,504 Total funds carried flirward 14 180,671 i4,760 215,4il The notes On pages 15 to 24 form an integral part of these financial statements. Page 13
Salcare Ltd (Registration number: 3414027} Balanee Sheel as at 31 Mareh 2022 2022 2021 Note Fixed assets Tangible assets 88,019 90,449 Current assets Debtors Cash at bank and in hand 10 2,395 184,615 405 128,191 187,010 128,596 Creditors: Amounts falling due within one year 12 11,170) li,614} Net current assets 185.540 124,982 Net assets 273,859 215,4Jl Funds of the charity: Restrieted income funds Restricied funds 14 39,842 34,760 Unrestrietcd ineome funds Unrestricted funds 234.017 180,671 Total funds 14 273,859 215,431 For the financial year ending i l March 2022 the charity wa5 entitled to exemption from audit under section 477 of the Compaiiies Act 2006 relating to sinall companies. Directors. responsibilities.. The members have not required the charity to obtain an audit of its accounts for Ihe year in question in accordance with section 476: and The directors acknowledgTe their responsibilities for complyin¥ with the requiretnents of the Act with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the special provisiL)ns relating tl) CL)mpanies subject 10 the small companies regime within Part 15 of the Companies Aci 2006. The financial stateineiits on pages 12 to 24 were approved by the trustees. and authorised for issue on 1911212022 and signed on their behalf by.. Jamie Bird Trustee The notes On pages 15 to 24 form an integral part of these financial statements. Page 14
Salcare Ltd Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2022 Aeeounting polieies Sumrnary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparaiion of these financial statements are sei out below. These policies have been consistently applied to all ihe years presented, unless otherwise stated. Statement of eomplik)nee The fingncial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice {applicable to chariiies preparing their accounts in accordance with the F inancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021) {issued in October 20191 (Charities SORP IFRS 102)), the Fillancial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies Aci 2006. Basis of preparation Salcare Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othetTrvise stated it] the relevant accounting policy notes. Coing concern The financial statements have been prepared on a going concem basis. The trllstees assess whether the use of going concem 15 appropriate i.e. whether there are any material uncertainties related to events or condition5 that may cast significant doubt oli the ability of the Lharity to coiitinue as a ¥oing LonLetn. The trustee5 tnake thi5 as5es5ment in respeLt of a period of one Ye frotn tl)e date of approval of the finaiicial statements. F.xemption from preparing a cash flow statement The Lharity opted to adopt Bulletin I published 011 2 February 2016 and have therefore not ii)¢luded a cash flow siatement in these financial statements. Income and endowment5 Volunlary income including donations, gifts. legacies and grants that provide core funding or are of a general nature is recognised when the charity has eniillemeni io ihe income, li is probable thai the income will be received and the amouni can be measured wilh suJTicieni reliabiliiy. Donalions legacies Donations are recognised when the charity has been notified in WTiting of both thc amoiiiit and settlement date. lil the event that a donation is subject to conditions that require a level of pcrfonnance by the charity before the charity is entitled to the funds, thc income is deferred and iiot recognised until either those conditions are fully met, or the fiilfilment of those conditions is h0]lY within the control of the charity and it is probable that these conditions will be fulfilled in the reportin¥ period. Gr4nts reeelv4ble Grants are recognised when the charity has an entitlement to the funds and any conditions linked ro the grants have been met. Where perfomiance condiiions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheer as deferred income to be released. Page 15
Salcare Ltd Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2022 Jnve5tmentincome Dividends are recogni5ed once the dividetjd has been declared and notification ha5 been received of the dividend due. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure. it is probable settleinent is required and the amount can be Ineasured reliably. All costs are allocated to the applicable expendilure heading that aggregate similar costs to that category. Where costs cannot be directly attrIbUd to particular headings they have been allocated on a basis consistent with the use ol. resources. with central staff Losts allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Cliqrilqble aclivilies Charitable expelld1re ¢ompri5es those costs incurred by the ¢harity in th¢ delivery of its activities and services fi)r its beneficiaries. It includes both costs that ¢an be allocated directly to su¢h artiviti¢s and those costs of an indirect natur¢ necessary to support them. Government grants Government grants are recogFnised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified a5 relating either to revenue or to assets. Grants relating to revenue are recOls¢d in iiicome over the period iii which the related cost5 are recognised. Grants relating to assets are recobFni5ed over the expected useful life of the asset. Where part of a grant relating to an asset is deferred. it 15 recobFni5ed as defetTed incotne. Taxation The chaiity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the defiiiition of a Lharitable coinpany lor UK coiporatioi) tax purposes. Accordingly. the Charity is potei)tially exempt from taxation in respect of income 01 capital gains received within categories cowered by Chapter J Part I l of the Corpordtion Tax Act 2010 or Section 256 of the Taxatitsn of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation and aniortisation Depreciaiion is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows.. Asset cla55 Land and buildings Fumiture and equipment Coinputer equipment Depreeiation method and rate 2 /0 Straight line 25 % reducing balance 250/0 redllcingF balance Page 16
Salcare Ltd Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2022 Tradc debtors '[ radc dcbtor% ar¢ amounts due from customers for merchandise sold or services perfomi¢d in th¢ ordinary ¢ourse of business. Trade debtors are recognised initially at the transaction price. They ar¢ subsequently measured at amortised ¢ost using the effectivc intere%t method, less provision for impaimient. A provision for the impaimient of trade dcbtors is established when there is objective evid¢nc¢ that thc charity M'ill not be able to Collert all amounts due according to the origFinal term5 of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other 5hort-te]Th highly liquid investments that are readily convertible to a amount of cash and are subject to an insignificant risk of changFe in value. Fund structure Unrestricted income funds are general funds that are available for use at the trustees, discretion li) furtherance of the objectives of the charity. Restricted inclime funds are those grants for use in a particular area or for specific purposes. the use of which is restricted to that area or purpose. 2 Income from donations and legaeies Unre51ricled funds General Total 2022 Total 2021 Donations and legacies: Donations from individuals Grants, including capital grants", Government grants 12,087 12,087 16,024 93,872 93,872 68,047 105.959 105.959 84,071 3 Income from eharitable activities Unrestricted fund5 General Restricted fund5 Total 2022 Total 2021 Charitable activities Grants and donations 20,482 20,482 246,503 24,645 227,699 246,503 20,482 246,f OJ 266,985 252,344 Page 17
Salcare Ltd Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2022 4 Grants & donations Unrestricted Restricted fund5 Total Derbyshire Police & Crime CL)mmissioner BBC Children In Need 186,8)4 19,037 16,896 12,000 8,916 1,050 1,000 186,854 19,037 94,247 15,667 8,916 1,050 1,100 12,854 2,500 10,237 Derbyshire County Council Amber Valley BorougFh Council Foiindation Derbvshire 77.351 3,667 Rural Action Dcrbyshire Gilliots Funeral Directors HMRC Amold Clarke Sui)dry grants & donations 100 12,854 2,500 9.487 750 105,959 246,503 352,462 5 Investment income Unrestricted fund5 General Total 2022 Total 2021 Interest receivable and similar income. Interest receivable on bank deposits 60 60 106 Page 18
Salcare Ltd Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2022 6 Expenditure on charitable activities Unrestri¢¢ed Restricted fund5 Total 2022 Total 2021 General Accountancy Advertising & promotion Bank eharges Cleaning Equipinent Food bank expenses Insurance 4,361 4,361 752 315 41 752 1,488 420 835 315 324 324 6.670 675 247 247 1,540 4,620 6,160 7,107 264 Internet Costs l.egal & professional Mileage Travelling expenses Wa¥es, Nl & Pension Office & general administrative expenses Printer costs Recruitment Repairs & maintenance Sundry expenses Supervision Tecli 5UPPOrt Telephoiie Training 4,650 208 1,980 3,729 6,630 3,937 570 2,775 173,999 46.196 205,529 251.725 702 702 7,458 1,044 1,376 2,218 1,640 585 1,452 3,122 4,088 3,820 2,680 2,546 3,435 187 187 3,307 297 3,307 617 1,415 6,257 4,265 6,354 6,404 6,779 320 1,415 5,438 3.802 5,831 5,098 80 819 463 523 1,306 6,699 Vehicle costs Rates & water charges Depreciatioii Dues & 5ubscriptitsns 3,614 3,614 18i 183 74.339 240,237 i14.576 232,594 Page 19
Salcare Ltd Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2022 7 Net incomingloutgoing resources Net incoming re50Utces for the year include.. 2022 2021 Depreciation of fixed assets 3,614 3,435 8 Staff costs The a¥gregate payroll costs were as follows.. 2022 2021 Staff costs during the vear were: Waues and Salaries 229.519 156,543 10,167 7,289 Social security costs Pension costs 11,521 10,685 251,725 173,999 The inonthly average number of persons (including senior Tnanagemet]t team) employed by the charity during the year was as follows.. 2022 2021 Average number of employees 15 13 11 (2021 6) of the ablive employees participated in the Defined Contribuiion Pension Schemes. Contributions to the employee pension schemes fL)r the year totalled £10,68512021 £7,289). No employee received emolumei)ts olmore than £60,000 during the year. The total employee benefits of the key management personnel of the charity were £46,98412021- £17,075). Page 20
Salcare Ltd Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2022 9 Tangible fixed assets Land and buildings Furniture and equipment Computer ¢quipmenl Total Cost At l April 2021 Additions 148,413 21,292 8,406 1.184 At 31 March 2022 148,413 21,292 9,590 179,295 Deprceiation At l April 2021 Charge for the year 59,365 20,586 177 7,711 469 87.662 3,614 At i l March 2022 ?0,76i 8.180 91,276 Net book value At 31 March 2022 86,080 529 1,410 88,019 At i l March 2021 89,048 706 695 90,449 10 Debtors 2022 2021 Prepayinents Other debtors 2,269 126 405 2,395 405 I I Cash and cash equivalent5 2022 2021 Cash on hand Cash at bank 77 184,538 77 128,114 184,615 128,191 12 Creditors: amounts falling due within one year 2022 2021 Other taxation and social securiry Other creditors 1,691 1,923 1,170 1,170 3,614 Page21
Salcare Ltd Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2022 13 Charitv status The charity is a company limited by guarante¢ and con%eqiientl}' does not have share capital. Each of the trustee5 is liable to contribute an amount not exceeding £1 towards the asset5 of the charity in the event of liquidation. 14 Funds Balance at 31 March 2022 Balance at I April 2021 Incoming resources Re50uree5 expended Tran5fer5 Unrestricted funds Generul General 180,671 126,501 174,339) 1.184 234,017 Restricted funds Food Bank Art Therapy (CIN) Tampon Tax Salcare Escape COVID Support 13,716 19,036 113,092) 115,795) 624 3,241 800 35,177 800 32.347 1,61i 201,751 12,000 (197.737) {1,1841 Total restricted fund5 i4,760 246,503 (240,237) {1.1841 i9,842 Total funds 215.431 373.004 (314.576) 273,859 Page 22
Salcare Ltd Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2022 Balance at I April 2020 Incoming resources Resource5 expended Balance at 31 March 2021 Unrestricted funds Gener1 General 104,196 108,822 (i2,347) 180,671 Restrieted Food Bank Art Therapy (CINI Tainpon Tax Salcare Escape COVID Support 75 2,233 5,000 2,800 23,215 12,875) (25,448) 14,200} (87,052) (80,672) 800 119,399 8?,285 32,347 1,613 Total restricted funds 7,308 ?27,699 {200,247) 34,760 Total funds 111,504 336,521 {232,594} ?15,4jl The specific purposes for which the funds are to be applied are as follows.. Food Bank- contributes towards the costs associated with providing our food bank 5etTrice. Art Therap}. contribute5 toward5 the cost5 associated with providing our art therapj. service. Tampon Tax- coniributes tomards the costs associated with providing our support services. Salcare Escape- coniributes towards the costs associated with providing our family support service. COVID Support- contributes towards the additional costs resulting froin the COVID paiidemic. The transfer from the Sal¢are Escape fund to the General fund represents the net book value of fixed assets, the use of w-.hi¢h is not siibject to an}, restriction. 15 Analysis of net Assets betTrvetn funds Unrestricted 2022 Total funds General Restricted Tangible fixed assets Curreni assets Cutrent liabilities 88,019 147.168 11,170) 88,019 187,010 39,842 Total net assets 234,017 i9,842 273,859 Page 23
Salcare Ltd Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2022 Unrestricted 2021 Total funds General Restricted Tangible fixed assets Current assets Current liabilities 90,449 93,836 (3.614) 90,449 128,596 l),614} 34,760 Total net assets 180,671 i4,760 215,431 16 Fees payable to independent examiner Duiing the period, the fees payable (excluding VAD to the charity's independent examiner Community Accounting Plus are analysed as folloNvs". 2022 2021 Indtpendent examination Other financial 5etTrice5 1,140 ,61i 950 2,75i 950 17 Taxation The charity is a registered charity and is therefore exempt from taxation. 18 Trustee5 remuneration and expenses No trustees, nor any persons connected with them. have received any remuneration from the charity during the year. 19 Related partv transaetions There were no related pgty transactions in the year. Page 24