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2023-03-31-accounts

Registered number: 03449624 Charity number: 1066911

INVOLVE KENT LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

INVOLVE KENT LIMITED (A company limited by guarantee)

CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Chair's statement 2
Trustees' report 3 - 17
Independent auditor's report on the financial statements 18 - 21
Statement of financial activities 22
Balance sheet 23 - 24
Statement of cash flows 25
Notes to the financial statements 26 - 44

INVOLVE KENT LIMITED

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees Stephen O'Connell CBE, Chair (resigned 8 December 2022)
Richard Leicester, Chair (elected 8 December 2022)
John Bennett
Andrew Fairhurst
Duncan Simmons
Rachel Hewett
Christina Hickson
Rachel Holweger
Deirdre O'Donoghue
Company registered
number
03449624
Charity registered
number
1066911
Registered office
30 Turkey Court
Turkey Mill
Ashford Road
Maidstone
Kent
ME14 5PP
Chief Executive Officer
Charlotte Osborn-Forde
Deputy Chief Executive
Officer
Gary Wells
Independent auditor
MHA
Maidstone
United Kingdom
Bankers
Metro Bank PLC
One Southampton Road
London
WC1B 5HA

Page 1

(A company limited by guarantee)

INVOLVE KENT LIMITED

CHAIR'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

The chair presents his statement for the year.

This is my first year as Chair of the Board of Trustees at Involve Kent, a position I am proud to have been elected to at the Annual General Meeting in December 2022.

I would like to start by passing on my gratitude to the outgoing Chair, Stephen O’Connell who served on the Board for over 8 years, including 4 years as Chair. Stephen’s legacy and work to support the development of Involve into the large, effective, and impactful organisation it is today will most certainly help us to continue to evolve and grow over the years to come. The Board all wish Stephen all the best with his retirement.

In a year that included both a change of Chair and Chief Executive Officer (CEO) I would also like to recognise the work of Charlotte Osborn-Forde our outgoing CEO. Charlotte worked for Involve for 18 years, including over 11 years as CEO. Under Charlotte’s leadership the organisation grew significantly and now supports more people than ever before. Charlotte’s dedication, talent and persistence has been key to the organisation achieving growth and has ensured that people and communities remain central to our work. This year, we are delighted to have welcomed our new CEO, Andrea Wiggins, to Involve and we look forward to Andrea leading the organisation into its next chapter. I am also hugely grateful for the fantastic interim leadership shown by members of our senior team over recent months whilst we awaited Andrea formally joining us.

Our CEO report highlights the tremendous achievements of our staff and volunteers over the last year and I am immensely proud of all the work they have undertaken. Involve has continued to support some of the most vulnerable people in our communities, particularly through the difficult economic times we have faced.

The entire board of trustees and I take time to hear case studies of the work of Involve and we are always moved by the difference our staff and volunteers make to the quality of the lives of so many people. I would like to pass on my personal thanks to all our volunteers who work tirelessly in the community, on our behalf, to provide much needed support to so many people.

We have seen Involve continue to grow and reach more people with more diverse and innovative services. We are now one of the biggest providers of Social Prescribing Services in the Country and we have extended our flagship personalised support for the over 55s to Dartford, Gravesham and Swanley through the KCC funded ‘Actively Involved’ programme. In addition, Involve Kent has continued to innovate, establishing new models for supporting more people in our communities. The Board would like to thank all who have helped to develop, mobilise, and deliver such a fantastic range of new services.

Involve Kent is a truly amazing organisation made up of so many brilliant people. The successes outlined in this report have only been possible due to the dedication, commitment, and determination of so many talented and driven individuals.

I look forward to continuing to see Involve grow and develop over the year to come.

................................................ Richard Leicester, Chair

Date: 22 January 2024

Page 2

(A company limited by guarantee)

INVOLVE KENT LIMITED

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

Treasurer’s Report

After significant income growth in the previous year, the financial year to 31 March 2023 was very much a year of consolidation and action as new contracts won in 2022 commenced.

One of our largest challenges has been the news of potential KCC funding cuts which could have a profound effect on our communities but also impact the way in which Involve will continue to support those most in need. Trustees have supported the management team to model how changes to income might be responded to whilst, at the same time, helping to inform funders of the consequences of any cuts. This will continue to present uncertainty for service users as well as Involve staff over the coming months.

Strategic growth has continued but at a more modest pace as focus has moved to managing the renewal of some of Involve’s existing PCN contracts to ensure stability and diversity of income flows.

Whilst future funding might be less certain in the present wider economic and political environment, our financial position remains robust and well-managed so that we can continue to deliver the much needed and valued support to our ever-growing community.

Once again, my thanks go to the management team – Gary, Jane and Jo – who demonstrate a sound understanding of the finances and have stepped up to cover greater responsibilities during the recruitment of our new CEO in 2023.

CEO’s Report

Throughout this year Involve has continued to work in partnership with communities across Kent and Medway to offer personalised individual and community support. After 2 years of intermittent lockdowns aimed at controlling the spread of Coronavirus this year saw society open up due to the vaccination programme, which Involve supported through offering pro-choice advice and guidance in the shape of the vaccine hesitancy helpline. Although many aspects of society returned to normal many in our communities were still affected by the years of intermittent fear, isolation, lack of routine and deconditioning. For Involve this meant adapting our services to ensure we offered a high level of intensive support where needed. In this period we undertook 9745 home visits, more than at any time in our history, and worked intensively to support people to reintegrate into communities and positive activities.

This year also saw its own challenges with costs of basic goods and services increasing through high inflation, this was especially the case with the cost of basic foods, gas, and electricity and the impact of this was especially profound throughout the winter, where over 50% of the people we supported asked for help with their household financial situation. Involve worked intensely with both the health system as well as Borough and County authorities to minimise the impact on those most vulnerable to these price increases. This included working with Maidstone Borough Council to fund ‘Warm Hubs’, spaces where people who could not afford to heat their homes could gather, engage in their community and positive activity, and get advice or support as needed. We were also able to support people to maintain heat in their homes with a voucher scheme.

Page 3

(A company limited by guarantee)

INVOLVE KENT LIMITED

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

This year also saw Involve continue to grow as an organisation to support more people in more areas of Kent. This included mobilising and running our flagship ‘Actively Involved’ programme across Dartford, Gravesham and Swanley. Funded by Kent County Council, this innovative model for the service provides personalised support to people over 55 and those under 55 with long term health conditions, whilst supporting over 58 other voluntary and community sector organisations to build on their expertise, resources and community capacity to deliver a range of exciting and engaging activities and support. This has ensured that many diverse activities are available which range from fishing to beekeeping, keep fit to eel counting.

In this period we also launched a new Social Prescribing Project in Hospital Trusts to support with hospital discharge, ensuring again that we supported people to build on their assets and to identify the support that would be most useful for them. In this period we also extended our work with GP surgeries by providing more Social Prescribing and Children’s Health and Wellbeing Navigation roles than ever, making us one of the UK’s largest employers of link workers with over 50 staff now working in this area. We continue to work both locally and nationally to provide empirical evidence on the effectiveness of social prescribing and to advocate for further investment and recognition across health and social care.

Our work with children and young people also grew in this year and a new project called Connect enabled us to work with young people with neurodiversity and provide a space where they could design and deliver social activities in line with their interests. We also worked with the health system to pilot personal health payments so that families could be in control over the things they needed to increase the quality of their lives.

In this year we supported 24,601 people across Kent and Medway through 140,003 contacts with people, including 9745 face to face visits to people in their homes. Supported by an ever-growing number of volunteers Involve facilitated 2842 group activities including tea dances, trips to the coast, games groups, coffee mornings, exercise groups and nature walks. As this year ends, we continue to see enormous structural challenges with widening inequality, growing poverty, high levels of loneliness, isolation and exclusion in our communities in addition to the large system challenges of long waiting lists, lack of capacity and diminishing budgets across both health, social care and many voluntary sector organisations. Our approach continues to demonstrate that these issues are not insurmountable, our experience shows that solutions lie dormant in communities up and down the country and can be released with comparatively little resource, innovative approaches and by placing people and communities at the centre of all we do.

I would like to end by paying tribute to Charlotte Osborn-Forde who worked tirelessly for Involve for over 18 years, including 11 years as CEO. Charlotte left Involve at the end of this year to become the CEO of the National Academy for Social Prescribing. Charlotte leaves behind a tremendous legacy at Involve and her innovative approach, drive for excellence and constant challenge of norms will live on in the organisation for many years to come.

How our activities deliver public benefit:

Our main activities and who we try to help are described throughout this report. All our charitable activities focus on community support and are undertaken to further our charitable purpose for the public benefit.

Page 4

(A company limited by guarantee)

INVOLVE KENT LIMITED

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

The trustees have had due regard to the Charity Commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant.

Vision and Objectives:

Our vision is healthy, connected people and communities.

We offer diverse services, but they all aim to achieve the same thing for people; to improve quality of life, health and happiness. We do this through providing support around each person’s unique needs and interests and making the most of local services, groups, agencies and communities.

Our objective is to reach out to and support people feeling lonely, isolated, struggling with ill health, frailty, mental health problems and facing issues such as disability, demanding family or caring responsibilities, poverty or other life challenges or adversity.

Through the support of our skilled staff team of 142 people, plus our dedicated volunteers, to work in partnership with other services such as the NHS, social care, GPs and charities, to help people find hope, confidence and connection to live the life they choose.

We believe everyone should be able to access services and activities in their community, which is why we have over 60 partnerships with charities & other local organisations - to promote choice, connection & independence.

Our Work and Delivery:

Throughout another year of unprecedented and at times complex referrals of children and adults to our services, our committed staff have worked tirelessly to support adults and those caring for them, children, and families, onsite at the hospitals, from GP surgeries, community settings, home visiting and supporting by telephone.

Our approach to reaching out into the community has strengthened further with attendance at food banks, setting up activities for children and adults in their local communities where people want them and can easily access, building peer support and sustainable networks to reduce isolation, loneliness and improve happiness. We mobilised new services working from the acute hospitals and our focus on health inequalities has ensured a targeted approach to our reach into the community.

Encouraging client feedback and acting on it. Our approach to personalised care influences all our work with children and adults. 100% of staff and Trustees have completed the Esther Ambassador training and 4 staff are Esther coaches. We encourage staff to work collaboratively alongside people, taking time to listen to “what matters to me” in a focused conversation, doing with rather than doing for.

We endeavour to provide a collaborative approach to personalised support. Focusing on what is strong in someone’s life and how this can be built upon, their interests, abilities, networks of people and community rather than making the deficits the entire focus. Encouraging and supporting people to have choice and control in what they need to access to live well in the way they wish to, helping them to set goals and supporting them to achieve those goals collaboratively.

Page 5

INVOLVE KENT LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Key to the Esther approach is encouraging an open and no blame culture; enabling staff to reflect on and improve their practice in a supportive one-to-one or group environment, promoting learning and sharing with colleagues and management. We recognise the emotional impact working with people can have on our staff and have implemented that all Managers with responsibility for front line working staff are trained in clinical supervision to encourage safe reflection and emotional support to staff, who at times work in challenging situations. We fully recognise that our staff are our most important asset.

We continue to raise the profile of Carers (those caring for a family member or friend) and hosted a panel of Carers in partnership with the KCC practice development team where they were able to share their experiences of caring for a loved one with KCC staff in a live streamed event from our offices at Turkey Mill. This was a valuable event, and we were delighted to support Carers to have their voices heard and lived experience valued.

We also attended the University of Kent and took 3 young people from our Moving Forwards service to share their lived experience of growing up and leaving care with first year medical students. A moving and valuable experience for all.

We continue to promote and facilitate a user voice not only throughout our own services but to influence and shape the commissioning of health and social care services.

Our Services

Community Navigation for people 55 and over

Community Navigation enables people 55 and over or with complex health to connect to services and support to improve their health and wellbeing and manage demand on NHS and Social Care. Funded by Kent County Council.

Our Navigators support people to:

Explore and build social networks and enable access to a range of activities.

Access the health and social care system (statutory and non-statutory), working with teams and organisations to make referrals.

Identify services within the local community. Including (where appropriate), facilitate purchasing of services, such as care at home to meet goals and short and long-term needs.

To access assessment and identification of adaptation, equipment and assistive technology needs and arrange for supply as appropriate.

To access help and advice including entitlements, making referrals and form filling.

Make referrals/to local services and opportunities, liaise with other specialised community services to ensure appropriate links are made. 4,030 people supported – 90.5% have a disability or long-term health condition.

Page 6

(A company limited by guarantee)

INVOLVE KENT LIMITED

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Actively Involved

This service provides a lifeline for those 55 and over (or under with complex health) and living in West and North Kent to connect to their local community by attending groups, activities, day trips and Christmas parties, with access to support and information to stay well. Funded by Kent County Council, the service aims to reduce loneliness and increase independence, reducing people’s reliance on formal services.

Working closely with a range of voluntary sector partners, we provide people with a diverse menu of local activities, groups, and trips. The service is inclusive, with support offered for people with mobility issues, frailty, and anxiety.

Our Activity Coordinators support people by creating with them local coffee mornings, lunch clubs and other groups where people may have common interests. These regular social events encourage social connection and a sense of community. Where possible people are encouraged to be physically active, access their community and build relationships, all of which contribute to healthy aging.

92% of people have a disability or long-term health condition. 59% decrease in loneliness.

Social Prescribing

Many things that affect our health can’t be treated by doctors or medicine alone, such as loneliness, debt, or stress due to financial pressures or poor housing. Social prescribing provides non-medical support by connecting people to services to address these challenges, and other unmet needs. The aim is to support people to address these needs holistically, using a person-centred approach, thus giving individuals a greater sense of control over their own health and wellbeing.

Involve has led the development of social prescribing across Kent and Medway, working closely with medical services and the NHS to enable GPs, Nurses, and others to refer people to a Link Worker to help them access non-medical support.

Social Prescribing from GP Surgeries

We now have Link Workers in more than 80 GP practices across Kent. We have seen the service diversify to include Health Coaches and Link Workers with specialisms, such as mental health, cancer, and palliative care.

GP Link Workers typically support patients for up to 3 months, including visiting at home and accompanying people to introduce them to activities and local groups or services to provide ongoing support. As part of this we work closely with many other community groups and charities, promoting their services on our directory and helping them accept referrals for people with health issues to take part.

5510 patients supported, 27% increase in physical activity levels.

Page 7

INVOLVE KENT LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Social Prescribing in the Community (Health Inequalities)

Not everyone accesses their GP or the medical care they need, eg due to homelessness, mental health illness, poverty, disability, language or cultural barriers.

These and other issues can impact on people’s health and increase the risk of illness. Funded by Kent and Medway NHS, our innovative approach to addressing health inequalities in West Kent repositions social prescribing, working with community groups such as food banks, advice centres, homelessness services and councils to engage people.

Adopting an outreach approach in West Kent, we have been able to support people experiencing the most adversity and inequality. People experiencing homelessness, debt or mental illness alongside complex physical health problems who struggle to access services. Practical support is offered by applying for grants for people to purchase food, bedding or cooking equipment alongside support to access a GP, benefits, and housing.

949 people supported of which 38% lived in the most deprived areas of West Kent.

75% have a disability or long-term health condition. 32% decrease in loneliness after intervention.

Hospital Social Prescribing

Our latest social prescribing project is in partnership with Maidstone and Tunbridge Wells Hospital Trust working with hospital staff to support patients being discharged from hospital with any social needs and reduce unnecessary attendance at A&E or unplanned hospital admittance. The support provided is for up to 6 weeks and includes practical support such as collection of food parcels as well as support with finances, debt, access to equipment and help to access the community and reduce isolation.

30% decrease in anxiety, 34% increase in life satisfaction.

Moving Forwards

Learning to budget and keep on top of bills, working out how to get organised in daily life to fulfil work, education, home commitments and keep yourself healthy is a huge learning curve for any young person, especially for those that are leaving care.

That is where we come in.

Moving Forwards supports young people aged 16 to 25 that have either left care or are preparing to leave. The service was co-designed with NHS Kent and Medway to understand if a “social prescribing” approach could be an effective way to improve mental health and life chances of care leavers.

Our Care Leavers Navigators understand the barriers that young people may face; our one-to-one approach ensures that the support we give is guided by what matters to them most. Support is varied and includes practical support including help with budgeting, sourcing accommodation, access to social and emotional support including activities, hobbies and linking young people to provide peer support, friendship, and consistency.

Page 8

(A company limited by guarantee)

INVOLVE KENT LIMITED

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Trips were arranged to Thorpe Park, Leeds Castle Christmas fair and Ninja Warrior activity centre.

94 young people supported with 31% increase in life satisfaction, 30% increase in happiness and decrease in loneliness of 44.5%.

Children’s Health and Wellbeing

This is an innovative service providing ‘social prescribing’ to children, young people and their families, working with GP practices and in partnership with schools and health services. This service offers long-term support to children and their families by helping to coordinate care and support, access information and guidance and ensure they are aware of and engaged with relevant services and organisations. Our Navigators are based in the GP practices and work with children from 0 - 18 (or up to 24 with SEND) and their families/carers where the child has a long-term health condition, particularly neurodevelopmental issues (such as autism) or mental health concerns both pre and post diagnosis.

The Navigators respond to current needs and identify gaps in children’s services across the county. This enables us to focus our approach and look for funding to test pilots to meet those needs eg testing of children’s personal health budgets and co-production of activities for neurodiverse children and young people.

2626 children supported. 35% reduction in loneliness.

Postural Stability

This year we continue to run postural stability classes, these are 36-week courses offered to people across West Kent and Dartford, Gravesham and Swanley who have had falls or whose worry about falling is inhibiting their lives. Supporting people to gain strength and balance sees great outcomes and ensures people are able to live longer independently in their own homes.

The Postural Stability programme, delivered by specialist level 4 instructors, continued to receive high volumes of referrals. Sixteen programmes, attended by 240 clients, started across all boroughs in West and North Kent between April 2022 – March 2023, with seven programmes completing during this period. 64% of clients who started the programme completed the full 36-week course (this figure includes clients who began the programme in 21/222 and Q1 of 22/23). At completion, 82% of clients reported maintaining or improving their confidence levels around mobility and 83% maintained or improved their functional fitness tests from their first assessment.

In 2022/23 we worked closely with local communities to widen access to the programme. We strengthened our engagement with the Sikh community in Gravesend and now have two dedicated classes at the Gravesend Guru Nanak Darbar Gurdwara site. These classes are separate for men and women and are supported by volunteers who provide translation, ensuring the programme is widely accessible.

Page 9

(A company limited by guarantee)

INVOLVE KENT LIMITED

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Community Transport

We are very fortunate to have a fantastic group of Volunteers within the Community Transport Team. We have 4 office volunteers based in the hub with Tracey, our Transport Coordinator who assist with taking and filling booking requests, along with dealing with cancellations, amendments, and ad hoc enquiries. This year we moved over to new transport management software (RoadXS) and a new phone system, and the volunteers have all adjusted extremely well to working on the new systems.

We have around 30-35 drivers active at any one time, all using their own cars to transport the clients from across Maidstone and Malling to a wide variety of appointments/day centres/social clubs/etc. The demand for the volunteers is always high and increases each week, this is due to a lot of the public transport links being reduced across our coverage area, and families unable to take their loved ones to appointments due to the cost-of-living crisis and being unable to take time off work.

We also have a smaller group of 8 Minibus Volunteer Drivers who do an amazing job driving our two minibuses, which are booked out most days for coffee mornings and activities. Community Transport supports many individual clients across Maidstone and Malling, but we are also proud to support our fellow colleagues and their clients across other teams at Involve, including Actively Involved, Care Leavers Team, Postural Stability and the Youth Programme – using both the minibuses and drivers with their own cars.

Covering over 9000 trips a year and supporting 600+ clients, the drivers are worth their weight in gold, and we are truly grateful for all their time and support that they give to Involve and the community, many go above and beyond, and they are fantastic at spreading the word about the great work that Involve as a charity do. We are proud of the number of clients we can support, and the feedback we receive is fantastic.

Help You Home

Often after a stay in hospital, a person’s circumstances will change. This may mean that they now need adaptations or changes made to their home, to not only make their transition back home easier, but to also prevent future hospital admissions. It could also be that their home was a factor in their admission to hospital.

Helping You Home is a practical service that works with people in Maidstone to make homes safer and more accessible.

We conduct Home Safety Checks prior to a hospital discharge, help with moving furniture such as moving a bed into the living room, and installing lifelines. We also ensure access to other services such as adaptations, social prescribing and community navigation.

The service provided supports the person’s quality of life and reassures family members or carers of their safety. This service is delivered in partnership with Maidstone Borough Council and Maidstone Hospital.

Page 10

(A company limited by guarantee)

INVOLVE KENT LIMITED

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Carers in Focus (those caring unpaid for a family member or friend)

In Kent an estimated 148,341 people aged 16 and over provide unpaid care to a family member, partner, or friend who is disabled, has an illness or long-term condition, or who needs extra help as they grow older.

In the areas of Maidstone, Tonbridge and Malling, Tunbridge Wells and Sevenoaks (excluding Swanley) Involve are contracted by Kent County Council to provide ongoing practical support to Carers such as: conducting statutory Carer’s assessments, issuing emergency Carer cards, assisting with hospital discharges, sharing advice and guidance on Carer’s rights as well as providing emotional and social support to help the Carer to look after their own health and wellbeing.

During April 2022 to March 2023, 5446 Carers were supported by our committed team of Navigators with 3354 referred as new to a caring role and 71% identified as having their own disability or health condition.

Hospital Discharge

Our 2 navigators Natalie and Sally based at Maidstone and Tunbridge Wells Hospital Trust and sited with the integrated discharge team, identified 928 Carers during April 2022 to March 2023, and supported them to access appropriate information, advice, emotional support and advised them of their right to a statutory Carer’s assessment from Involve on behalf of Kent County Council. Of those, 450 accessed brokered support services to help them in caring for their family member or friend on discharge from hospital. Services brokered included sit calls, welfare checks, and night sits to enable the Carer to sleep, work, take a break and/or access the community. Also support at home with cleaning, laundry, and shopping.

Community Support

We were very happy to be able to restart our face-to-face Carer Forums after the pandemic. The Carer forums are a chance for those caring unpaid for a family member or friend to meet others, gain peer support, have their voice heard by Involve, the NHS, social care, or other agencies, gain information from a variety of speakers and gain confidence.

The value of peer support for Carers can also not be underestimated, whether at our Carer groups, or by us helping to connect together Carers who live near each other or wish to chat to another Carer in a similar situation by telephone. Some Carers have now formed WhatsApp groups and gain peer support daily by chatting together. The benefits of others’ lived experience can be valuable and help to ease the isolation that many Carers experience. We look forward to strengthening the peer support of Carers further within West Kent.

5446 Carers supported. Carers’ wellbeing improved on average by 14%.

Innovations in Children’s Services 2022-2023

Following on from our successful Children’s health and wellbeing service working within GP surgeries from 2020, we have developed the following services and support for children and young people through identifying gaps in the County and working to test new approaches to improve wellbeing for children, young people, and their families.

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INVOLVE KENT LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Connect!

The Connect! programme is for children and young people aged 11-18 with an Autistic Spectrum Condition, or on the pathway to an ASC diagnosis living in Maidstone and Tonbridge & Malling Boroughs. The aims of the programme are:

The programme is funded by Kent County Council’s Short Breaks service, and we have received additional funding for activities from Reconnect and Wards Estate Agents. All activities are co-produced with the children and young people by focusing on what matters to them.

All activities have a focus on:

Personal Health Budgets

Working alongside Kent and Medway NHS we are testing the use of personal health budgets to improve the wellbeing of a Child or Young Person from 0-25 years old who is diagnosed with, or suspected to have, a neurodiverse condition. The project aims to personalise care and meet a wellbeing need which cannot be met by statutory services.

There are two funding streams to the Personal Health Budget pilot:

Aimed at providing early support to young people to minimise the risk of their support needs escalating.

• Crisis Prevention funding (Rolled out in February 2023) Aimed at supporting those young people at risk of requiring Tier 4 intervention or those stepping down from a Tier 4 placement and supporting their smooth transition back into a community setting.

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INVOLVE KENT LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

As part of the Kent & Medway NHS ‘Making it Work’ transformation initiative, the aim is to demonstrate the effectiveness of early intervention and support both in meeting the needs of neurodiverse children and their families, and in reducing the pressure on diagnostic provision.

Since the beginning of the pilot in October 2022 we have supported 201 children and young people, 181 for the Early Intervention funding stream and 20 for the Crisis Prevention funding stream.

Personal health budgets have been used for a variety of support including access to hobbies, sensory equipment and therapy.

Financial Review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The financial policy is decided by the Trustees in regular meetings so that funds can be distributed in accordance with the Articles of Association, and reserves maintained at a reasonable level, so that the Charity remains able to provide for future needs.

The Trustees review the reserves policy annually. The Trustees wish to maintain unrestricted reserves of at least 3 months’ expenditure. This is to ensure appropriate funds for delivery of existing services and commitments in the short term, if funding is cut or reduced by funders, or for emergencies, such as providing stability during the Coronavirus pandemic. Further, it is considered strategically important for the management of cash flow, as increasingly the NHS contracts secured pay in arrears, often 3-6 months, with significant upfront costs, such as salaries, needing to be met by the charity in advance. Cash reserves therefore enable ongoing growth of services and ensure a diversity of income streams. The trustees consider three months’ running costs to be an appropriate minimum level of reserves, which equates to £1,058,376 (2022: £956,822).

At the year end unrestricted reserves stood at £1,463,612 (2022: £1,253,835) and restricted reserves at £582,080 (2022: £314,474). Total funds at 31 March 2023 were £2,045,692 (2022: £1,568,309).

c. Material investments policy

Involve Kent Limited does not have an investment policy as all reserves are held as cash.

Page 13

INVOLVE KENT LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

d. Risk management objectives and policies

The Trustees have in place a risk register which is reviewed and updated at every board meeting. These risks cover all aspects of the operations and strategy of the organisation, including, but not limited to: Financial controls and compliance, Insurance, Compliance with: Data protection, Company law, Charities Commission, and Health and Safety legislation, Uncertainty of local authority grants, Non delivery/completion of projects, Safeguarding, Reputation, Disaster management, Quality systems and Governance. All risks are graded for likelihood and impact using a red, amber and green system, and this is discussed at every Board meeting. The Company's risk register is available for inspection.

Structure, governance and management

a. Constitution

Involve Kent Limited is registered as a charitable company limited by guarantee and was set up by a Trust deed.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

The Board of Trustees has an established governance handbook, which includes Board ‘Terms of Reference’, Trustee role description, person specification and an outline of Trustee recruitment, induction and training. Skills audits are undertaken regularly, to determine skill requirements, gaps and succession planning. The key skills required include:

Page 14

INVOLVE KENT LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Following election, new Trustees complete paperwork with Companies House and the Charity Commission, and a ‘Declaration of interest’ form, confirmation they are not disqualified and other checks. Their details are published on our website.

c. Organisational structure and decision-making policies

The Charity is governed by its Articles of Association, available from the Charity on request.

The Charity is administered by the Trustees, who are directors of the Charity for the purposes of the Companies Act, for all areas of decision making.

The list of trustees is available on the administrative and reference details page.

d. Policies adopted for the induction and training of Trustees

Following recruitment, there is an onboarding process for Trustees which covers:

There is a Trustee digital ‘Sharepoint’ with all documents available. Trustees are set up with an Involve Kent ‘Office 365’ account and Involve email address.

Training includes:

Additional and specific training is offered throughout the year. The Board recognises that good governance is essential for the success of the charity and has made good progress in developing its governance policies and practices in line with the principles set out in the Charity Governance Code for larger charities. This includes commitments to enhance diversity and inclusion.

Page 15

INVOLVE KENT LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

e. Pay policy for key management personnel

The Trustees consider staff listed on page 1 of the accounts as comprising the key management personnel of the Charity in charge of directing and controlling the Charity and running and operating the Charity on a day to day basis.

The pay of the Charity's senior leadership team is reviewed annually.

f. Trustees' indemnities

Trustees benefit from indemnity to cover the liability of the Trustees which by virtue of any rule of law would otherwise attach to them in respect of any negligence, default or breach of trust or breach of duty of which they may be guilt in relation to the Charitable Trust.

g. Members' liability

The Members of the Charity guarantee to contribute an amount not exceeding £10 to the assets of the Charity in the event of winding up.

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (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 Charity 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:

Page 16

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................ Richard Leicester (Trustee)

Date: 22 January 2024

Page 17

INVOLVE KENT LIMITED (A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF INVOLVE KENT LIMITED

Opinion

We have audited the financial statements of Involve Kent Limited (the 'charity') for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Page 18

INVOLVE KENT LIMITED (A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF INVOLVE KENT LIMITED (CONTINUED)

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Page 19

INVOLVE KENT LIMITED (A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF INVOLVE KENT LIMITED (CONTINUED)

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor's responsibilities for the audit of the financial statements

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

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

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

Page 20

INVOLVE KENT LIMITED

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF INVOLVE KENT LIMITED (CONTINUED)

Use of our report

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

Duncan Cochrane-Dyet BSc BFP FCA (senior statutory auditor)

for and on behalf of MHA

Statutory Auditor Maidstone United Kingdom

Date: 23 January 2024

MHA is the trading name of MacIntyre Hudson LLP, a limited liability partnership in England and Wales (registered number OC312213)

Page 21

INVOLVE KENT LIMITED

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations and legacies
4
Charitable activities - Grants and
service delivery contracts
5
Investments
6
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2023
£
35,101
4,469,178
3,832
4,508,111
4,298,334
4,298,334
209,777
1,253,835
209,777
1,463,612		 Restricted
funds
2023
£
529
724,655
-
725,184
457,578
457,578
267,606
314,474
267,606
582,080		 Total
funds
2023
£
35,630
5,193,833
3,832
5,233,295
4,755,912
4,755,912
477,383
1,568,309
477,383
2,045,692		 Total
funds
2022
£
9,213
4,394,839
170
4,404,222
3,787,288
3,787,288
616,934
951,375
616,934
1,568,309

The Statement of financial activities includes all gains and losses recognised in the current and previous year.

The notes on pages 26 to 44 form part of these financial statements.

Page 22

INVOLVE KENT LIMITED (A company limited by guarantee) REGISTERED NUMBER: 03449624

BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one
year
15
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
16
Unrestricted funds
16
Total funds		 386,591
2,184,051
2,570,642
(540,488)		 2023
£
15,538
15,538
2,030,154
2,045,692
2,045,692
582,080
1,463,612
2,045,692		 349,589
1,509,856
1,859,445
(317,064)		 2022
£
25,928
25,928
1,542,381
1,568,309
1,568,309
314,474
1,253,835
1,568,309

Page 23

INVOLVE KENT LIMITED (A company limited by guarantee) REGISTERED NUMBER: 03449624

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2023

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entites subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................ Richard Leicester

(Trustee)

Date: 22 January 2024

The notes on pages 26 to 44 form part of these financial statements.

Page 24

INVOLVE KENT LIMITED

(A company limited by guarantee)

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of tangible fixed assets
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 26 to 44 form part of these financial statements		 2023
£
670,363
3,832
-
3,832
674,195
1,509,856
2,184,051		 2022
£
747,704
170
(8,554)
(8,384)
739,320
770,536
1,509,856

Page 25

INVOLVE KENT LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. General information

Involve Kent Limited is a charity registered with the Charity Commission in the United Kingdom. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the Charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are detailed in page 5 of these financial statements.

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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Involve Kent 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 prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1.

2.2 Going concern

These financial statements are prepared on a going concern basis. The Trustees have a reasonable expectation that the Charity will continue in operational existence for the foreseeable future. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Charity to be able to continue as a going concern.

Page 26

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Accounting policies (continued)

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

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 from services consists of an administration charge added to the drivers' mileage reimbursement for transport services. The Charity is reimbursed for the expenses of the drivers which it pays. The net cost of the service is included in direct charitable expenditure. Costs for which the Charity will be reimbursed are included as deductions from direct charitable expenditure and as debtors when the Charity incurs the cost.

Voluntary income received by way of donations and gifts is included in the Statement of Financial Activities when received. The value of services provided by volunteers has not been included.

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 charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Page 27

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Accounting policies (continued)

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

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.

Depreciation is provided on the following bases:

Motor vehicles - 25% reducing balance basis - Office equipment 15-25% reducing balance basis and 33.33% straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of financial activities.

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.

Page 28

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Accounting policies (continued)

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 Charity 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 Charity 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.

2.12 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.13 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 Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity 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.

Page 29

INVOLVE KENT LIMITED (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

3. Critical accounting estimates and areas of judgement

Estimates and judgements 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. The 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 are discussed below.

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 13 for the carrying amount of the property, plant and equipment and note 2.7 for the useful economic lives for each class of asset.

Bad debts

Debtors are regularly reviewed for recoverability and any debts which in the opinion of management are not recoverable are provided for as a specific bad debt.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Page 30

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

4. Income from donations and legacies

Unrestricted
funds
2023
£
Donations
20,275
Legacies
14,826
Total 2023
35,101
Total 2022
3,609		 Restricted
funds
2023
£
529
-
529
5,604		 Total
funds
2023
£
20,804
14,826
35,630
9,213		 Total
funds
2022
£
9,183
30
9,213

5. Income from grants and service delivery contracts

Unrestricted
funds
2023
£
Community Projects
-
Care Leavers Service
-
Social Prescribing
-
Children's Innovation & Pilots
-
Other unrestricted activities
4,469,178
Total 2023
4,469,178
Total 2022
3,715,218		 Restricted
funds
2023
£
39,879
91,670
339,166
253,940
-
724,655
679,621		 Total
funds
2023
£
39,879
91,670
339,166
253,940
4,469,178
5,193,833
4,394,839		 Total
funds
2022
£
278,583
91,100
309,938
-
3,715,218
4,394,839

See the table on the next page for the breakdown of other unrestricted activities.

Page 31

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Analysis of other unrestricted income

Falls Prevention Services
Involve Carers
Transport
Hospital Discharge (HYH)
Community Navigation
PCN Social Prescribing
KCC Community Wellbeing DGS
KCC Community Wellbeing WK
Children's Health & Wellbeing
Hospital Social Prescribing
Covid Vaccination Helpline
Esmee Fairbairn Grant
Ukrainian Refugee Helpline
Maidstone Borough Council Grant
Grants under £5,000
Activities income		 2023
£
-
707,968
86,457
64,080
232,956
898,112
734,461
968,479
579,115
99,083
25,500
10,000
-
21,700
18,256
23,011
4,469,178		 2022
£
93,455
709,534
-
65,089
302,939
798,404
-
1,061,854
497,518
-
135,000
-
10,000
21,700
4,050
15,675
3,715,218

The transport income above relates to a new fund in the financial year. No individual amounts are recognised for the prior year as they were allocated to other funds.

6. Investment income

Unrestricted
funds
2023
£
Interest - deposits
3,832
Total 2022
170		 Total
funds
2023
£
3,832
170		 Total
funds
2022
£
170

Page 32

(A company limited by guarantee)

INVOLVE KENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

7. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2023
£
Community Projects
-
Care Leavers Service
-
Social Prescribing
-
Children's Innovation & Pilots
-
Other unrestricted activities
4,298,334
Total 2023
4,298,334
Total 2022
3,280,277		 Restricted
funds
2023
£
42,117
78,811
259,261
77,389
-
457,578
507,011		 Total
2023
£
42,117
78,811
259,261
77,389
4,298,334
4,755,912
3,787,288		 Total
2022
£
234,880
21,616
250,515
-
3,280,277
3,787,288

8. Analysis of expenditure by activities

Community Projects
Care Leavers Service
Social Prescribing
Children's Innovation & Pilots
Other unrestricted activities
Total 2022		 Activities
undertaken
directly
2023
£
42,117
78,811
259,261
77,389
3,775,929
4,233,507
3,407,537		 Support
costs
2023
£
-
-
-
-
522,405
522,405
379,751		 Total
funds
2023
£
42,117
78,811
259,261
77,389
4,298,334
4,755,912
3,787,288		 Total
funds
2022
£
234,880
21,616
250,515
-
3,280,277
3,787,288

All costs are allocated between the expenditure categories noted above on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, for example, time spent, percentage of income by department.

Page 33

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

8. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Profit on sale of fixed asset
Temporary staff
Rent
Room hire
Repairs and maintenance
Activities
Recruitment and training
Subscriptions
Telephone
Printing, postage and stationery
Bank charges
Information technology
Travel and vehicle expenses
Professional and consultancy fees
Depreciation
Sundry		 Total
funds
2023
£
3,145,087
5,208
-
56,035
23,445
4,453
723,396
43,240
5,239
21,529
3,719
350
55,602
122,569
557
5,179
17,899
4,233,507		 Total
funds
2022
£
2,605,436
-
21,125
58,725
9,216
6,141
478,931
55,624
83
32,079
5,676
312
38,692
64,623
17,012
6,906
6,956
3,407,537

Page 34

(A company limited by guarantee)

INVOLVE KENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

8. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Rent
Insurance
Room hire
Repairs and maintenance
Activities
Recruitment and training
Subscriptions
Telephone
Printing, postage and stationery
Bank charges
Information technology
Travel and vehicle expenses
Professional and consultancy fees
Depreciation
Sundry
Governance costs		 Total
funds
2023
£
338,203
24,975
16,305
1,984
-
-
11,008
3,063
91
2,708
1,563
13,709
2,258
24,115
-
60,341
22,082
522,405		 Total
funds
2022
£
263,615
24,796
11,620
1,268
701
1,316
3,155
196
2,884
5,803
179
5,420
260
7,084
5,105
32,540
13,809
379,751

Page 35

(A company limited by guarantee)

INVOLVE KENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Analysis of other unrestricted expenditure

Staff costs
Temporary staff
Loss on sale of fixed asset
Rent
Insurance
Room hire
Repairs and maintenance
Activities
Recruitment and training
Subscriptions
Telephone
Printing, postage and stationery
Bank charges
Information technology
Travel and vehicle expenses
Professional and consultancy fees
Depreciation
Sundry
Governance costs		 2023
£
3,190,528
-
5,208
72,618
16,305
17,559
4,453
601,912
51,203
7,989
20,034
6,196
1,912
63,804
116,008
24,671
3,740
72,112
22,082
4,298,334		 2022
£
2,470,615
21,125
-
69,769
11,620
10,092
6,835
445,797
55,193
280
27,882
10,228
257
34,382
50,666
8,345
5,105
38,277
13,809
3,280,277

9. Governance costs

Auditor's remuneration
Meeting and other expenses		 2023
£
22,082
-
22,082		 2022
£
13,338
471
13,809

Page 36

(A company limited by guarantee)

INVOLVE KENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

10. Auditor's remuneration

2023 2022
£ £
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts 15,985 9,820
Fees payable to the Charity's auditor in respect of:
All non-audit services not included above 6,097 3,518

11. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2023
£
3,126,846
292,016
64,428
3,483,290		 2022
£
2,595,939
219,274
53,838
2,869,051

The average number of persons employed by the Charity during the year was as follows:

Charitable activities
Governance		 2023
No.
117
12
129		 2022
No.
103
11
114

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2023 2022
No. No.
In the band £70,001 - £80,000 - 1
In the band £80,001 - £90,000 1 -

12. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL) .

During the year ended 31 March 2023, no Trustee expenses have been incurred (2022 - £NIL) .

Page 37

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13.
Tangible fixed assets
Cost or valuation
At 1 April 2022
Disposals
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
On disposals
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
14.
Debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Motor
vehicles
£
71,106
-
71,106
50,389
5,179
-
55,568
15,538
20,717		 Office
equipment
£
29,054
(1,058)
27,996
23,843
-
4,153
27,996
-
5,211
2023
£
347,619
1,050
37,922
386,591		 Total
£
100,160
(1,058)
99,102
74,232
5,179
4,153
83,564
15,538
25,928
2022
£
311,285
-
38,304
349,589

Page 38

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

15. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2023
£
79,736
205,434
150,242
105,076
540,488		 2022
£
56,144
163,680
74,998
22,242
317,064

Other creditors comprising of £135,539 (2022: £62,688) are amounts which are being held on behalf of third parties.

Page 39

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

16.
Statement of funds
Statement of funds - current year
Unrestricted funds
General Funds
Restricted funds
Community Projects
Care Leavers Service
Social Prescribing
Transport
Children's Innovation & Pilots
Total of funds		 Balance at 1
April 2022
£
1,253,835
179,395
69,486
65,593
-
-
314,474
1,568,309		 Income
£
4,508,111
40,408
91,670
339,166
-
253,940
725,184
5,233,295		 Expenditure
£
(4,298,334)
(42,118)
(78,812)
(259,261)
-
(77,387)
(457,578)
(4,755,912)		 Balance at
31 March
2023
£
1,463,612
177,685
82,344
145,498
-
176,553
582,080
2,045,692

Page 40

(A company limited by guarantee)

INVOLVE KENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

16. Statement of funds (continued) Statement of funds - prior year

Unrestricted funds
General Funds
Restricted funds
Community Projects
Care Leavers Service
Social Prescribing
Children's Innovation & Pilots
Total of funds		 Balance at
1 April 2021
£
815,115
130,089
-
6,171
-
136,260
951,375		 Income
£
3,718,997
284,187
91,100
309,938
-
685,225
4,404,222		 Expenditure
£
(3,280,277)
(234,881)
(21,614)
(250,516)
-
(507,011)
(3,787,288)		 Balance at
31 March
2022
£
1,253,835
179,395
69,486
65,593
-
314,474
1,568,309

Page 41

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

16. Statement of funds (continued)

Fund descriptions

(a) Community Projects

Funded by a range of restricted grants from local authorities and charities, this programme reaches out to people facing significant social exclusion and inequality and supports them to be an active members of their community, through groups, activities and volunteering. It also includes work to gather feedback and insight on people’s experience of mental health services to improve future service provision.

(b) Social Prescribing

This is a restricted grant from NHS Kent and Medway to develop social prescribing in West Kent, including provision of a community Link Worker service and support to other voluntary organisations to build community capacity and resilience.

(c) Care Leavers Service

This is a restricted grant from NHS Kent and Medway to pilot a navigation / social prescribing service for people aged 16-24 who have been in care, to improve their mental health and life opportunities.

(d) Childrens Innovation and Pilots Fund

This is a restricted range of funds from both grant funding and local authority funding to enhance the direct work available in the local children's services offer. These projects support both children and their families.

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2023
£
Tangible fixed assets
15,538
Current assets
1,988,562
Creditors due within one year
(540,488)
Total
1,463,612		 Restricted
funds
2023
£
-
582,080
-
582,080		 Total
funds
2023
£
15,538
2,570,642
(540,488)
2,045,692

Page 42

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

17. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2022
£
25,928
1,544,971
(317,064)
1,253,835		 Restricted
funds
2022
£
-
314,474
-
314,474		 Total
funds
2022
£
25,928
1,859,445
(317,064)
1,568,309

18. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Loss on the sale of fixed assets
Increase in debtors
Increase in creditors
Net cash provided by operating activities
19.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents		 2023
£
477,383
5,179
(3,832)
5,211
(37,002)
223,424
670,363
2023
£
2,184,051
2,184,051		 2022
£
616,934
12,011
(170)
-
(58,931)
177,860
747,704
2022
£
1,509,856
1,509,856

Page 43

INVOLVE KENT LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

20. Analysis of changes in net debt

Cash at bank and in hand At 1 April
2022
£
1,509,856
1,509,856		 Cash flows
£
674,195
674,195		 At 31 March
2023
£
2,184,051
2,184,051

21. Pension commitments

The Charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £64,428 (2022: £53,838).

The defined contribution liability as at the year end is £14,703 (2022: £13,310) and is allocated to unrestricted fund.

22. Operating lease commitments

At 31 March 2023 the Charity 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		 2023
£
30,000
7,810
37,810		 2022
£
30,000
37,810
67,810

23. Related party transactions

During the year, an amount of £4,035 (2022: £592.50) was invoiced by Claire Wells who is the wife of G Wells, Deputy CEO of Involve Kent Limited for freelance HR administration support services. As at the year end, no amounts were outstanding (2022: £Nil).

D Simmons, a trustee, is employed at MetroBank, supplier of banking services to the Charity.

R Hewett, a trustee, is a Director at NHS Kent and Medway, who provide funding to the Charity.

Page 44