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2023-03-31-accounts

Charity registration number 1068536

ABLE (ACTION FOR A BETTER LIFE)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

ABLE (ACTION FOR A BETTER LIFE)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Lyn Adams Wallace Regelous Richard Adams Annie Hutchison Gillian Al-Bader Martha Flower Charity number 1068536 Independent examiner Gooding Accounts Ltd 24 Warminster Road Westbury Wiltshire United Kingdom BA13 3PE

ABLE (ACTION FOR A BETTER LIFE)

CONTENTS

Page
Trustees' report 1 - 7
Independent examiner's report 8
Statement of financial activities 9
Balance sheet 10
Statement of cash flows 11
Notes to the financial statements 12 - 20

ABLE (ACTION FOR A BETTER LIFE)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act 2011 and "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).

Objectives and activities

To promote mental health and assist in relieving and rehabilitating persons suffering from mental disorder or conditions of mental distress requiring advice or treatment.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

ABLE (ACTION FOR A BETTER LIFE)

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

Achievements and performance

Significant activities and achievements against objectives

ABLE has a robust governing document that sets out the rules by which it operates. These are the Memorandum of Agreement and Articles of Association (copies are available on request).

ABLE trustees endeavour to uphold a strategic focus and, as such, have continued the bi-monthly meetings to monitor and discuss a range of organisational issues including the budget. These meetings almost always include the full time Director, who is supported by the ‘Chair of the board’ on behalf of the board, and provides a report of the work to each bi-monthly meeting. In order to make sure the meetings were held appropriately to meet the needs of statutory regulations and included electronic meetings to comply with legislation the minimum quorum is maintained – In ongoing post pandemic COVID management, ABLE has enveloped a mixed media approach to enable trustees to attend the meetings remotely.

The move to close the office was implemented, and the head office address, following regulatory advice, is now the King Street care home, as outlined below. Our Administration support worker retired, and tasks were agreed to be shared between home based staff.

Endeavouring to always remaining responsible, ABLE delegates tasks to employees of the organisation, led by the Director who is assisted by a Finance Manager, Office Manager, and Home Managers. The Director is the manager of the Finance Manager, Office Manager and the Managers in each of the four homes, and they, in turn, maintain inline management of support and other staff.

Both registered care homes are staffed 24 hours per day, seven days per week. There are also two supported housing projects, they are:

• The Beeches in Chippenham - accommodates five tenants with a shared kitchen and is staffed on weekdays by a Manager and a Support Worker; and

As a small charity we feel it is important that, given we mostly support residents of Wiltshire, we should be based in Wiltshire. Through our work we know that we do have an added insight into social issues and a commitment and vision to improve our locality.

Support for People

ABLE’s community-based support service is not time limited but takes a strength-based approach to supporting and enabling people to live independently in the community - developing social and living skills, interests, social networks, self-esteem and confidence, self-management of each person’s mental and physical health and wellbeing within a holistic framework. Our development of independent living skills remains a commitment and part of our developing out-reach support programme.

ABLE support focuses on people, where possible, to ‘moving on’ into their own accommodation. Where appropriate, there is potential for ABLE to then provide ‘familiar face’ out-reach floating support to increase the likelihood of success and to help people to integrate back into the community.

Each person is allocated an ‘in-house’ key worker and a support manager. Regular review meetings are held for each person to monitor their recovery and jointly decide on a forward action plan, this may include all members of the care team, as well as the key worker. Reviews are undertaken at least six-monthly, but more often if needed, and sooner if jointly funded with a local authority. This may also involve other professionals to enable a fuller holistic approach to continuing each person’s development.

As ‘person centered planning’ is foremost in the support for tenants and, as a recipient of a person’s personal budget, ABLE plays its part in the delivery of a holistic support package which is aimed to achieve recovery, independent living and self-management for all placements, and in this respect works with a range of community based supportive opportunities.

ABLE (ACTION FOR A BETTER LIFE)

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

Achievements of supporting people during the year

All achievements are equally important to the individuals concerned and have been conducted and managed inhouse, although freedom of choice has been supported:

• Where people live in a shared house, we provide an enabling environment and practice that leads to developing an environment of tolerance, compatibility and domestic co-operation within the household and to jointly participate in the day-to-day running of their home.

• Our status of supporting people has meant that we saw three people move on during 2022, and two people during March 2023. We sadly had to say goodbye to 2 people who passed away.

ABLE continues to encourage and enable people to develop links with the surrounding community and its resources, further enabling each individual to have an opportunity to develop the choices before them about their own lives. If requested, we continue to enable residents to resolve problems and make decisions by helping them talk through their options, their strengths, and facilitate advocacy to support their wants and their needs.

Ongoing post- pandemic - COVID-19 adaptations

• Staff have continued to take on-going training through webinars and on-line connection. They have also benefitted from a move towards in-person training now that legislation allows for it to be so.

• The importance of making clients aware of the implications of COVID-19 – for example, having to continue with protective personal equipment when there are regional increases in outbreaks.

• The hygiene regime which has been established in lockdown, remains in place. PPE equipment continues to be supplied. Positive test results continue to follow standardised guidelines.

• Government grants have enabled the update of machines, equipment, training and furniture to maintain quality and diversity, and do not affect the dignity or rights of the people who use our services.

Influence

ABLE has continued to be active in the dissemination of information on mental health issues and, by membership of forums, remotely during the outcomes and developments post lockdown and continuing issues of the virus adapting since the major effect of epidemic. Other partnership working groups, are widely involved in the consultative processes within Wiltshire and future planning continues via electronic means, or on occasion in person. This is particularly pertinent at a time when mental health services are continuing to undergo much change and review, both nationally and locally. Wiltshire Council, Wiltshire NHS and the Clinical Commissioning Group for the county have merged, subsequent developments will be managed as they are adjusted.

ABLE (ACTION FOR A BETTER LIFE)

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

Financial review

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The management committee has examined the charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between three and six months of the expenditure. The management committee considers that the inspected accounts reflect an appropriate level of free reserves at 31 March 2022 and ensure that the correct level is available for redundancy provision and for running down services if necessary.

It is the management committee's view that the current level of free reserves will prove sufficient, though the level of redundancy and reserves will be monitored annually in line with salary levels and the service the organisation provides. The strategy is to continue to make operating efficiencies and so build reserves where possible, but the management committee is well aware that the financial difficulties of Wiltshire Council and CCG will have a negative impact on future funding levels.

Principal funding sources

Funding sources

ABLE is a charitable organisation and ‘service provider’. The sources of funding for the accommodation and support services provided by ABLE in the registered homes of Glanmor and 57 King Street are contracted individual support packages with Wiltshire Council.

This has been altered during the current year to reflect the council review of funding for ‘block-funding’ and moving it towards ‘Supported Living’. In the supported housing projects, the people gain their funds through individual support packages, called ‘personal budgets’. Any additional personal allowances paid to individual people will come from the government’s benefit system and Wiltshire Council, which offsets the cost of the housing to ABLE.

ABLE (ACTION FOR A BETTER LIFE)

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

Major risks

Careful forward planning is essential as costs rise, and funding changes. We continue to need to be constantly ready to make the best decisions about how to deploy our resources. To this end the Committee is adapting its reporting systems and financial controls to establish a more informative and accessible basis on which to make decisions.

The planned budget for 2022/2023 was based on costs from previous years adjusted where necessary. The trustees have identified areas of potential risk and are assembling the necessary information to enable an informed financial plan to take us forward. The completion of this financial plan will then be used as a basis for a revised business plan and planning for future years.

The following are areas of potential risk that were addressed:

• Of particular note was consideration of post COVID-19 considerations, given the requirements set out in law. Risk assessments were reviewed to consider ways of funding for any staff needing to self-isolate, and the subsequent cost on any cover, this cost has been met by the government, but there will be an onus on continuing to monitor any changes and risks we might face, should this change.

• Increase in expenditure due to increased staffing costs, eg higher sleep-over costs, staff increments, increased holiday entitlement with provision for cover, increased state pension contributions, increased minimum wage, and increased rents. ABLE prides itself on keeping a valued employee through appropriate salaries, this year we have increased above minimum wage and revisited how to make sure this continues to be implemented.

• Increases to consider regarding for the rent of the homes and the office. The latter will be revisited once the contract comes up for renewal.

• Office site has now been closed, in line with governance, King Street has been named as the head office address.

• Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Policies and procedures are in place to ensure compliance with the health and safety of staff, residents and visitors to all premises managed by ABLE. There has been a full data review and reappraisal of access under European guidelines, with a view to transferring to UK legislation when it becomes affective, post Brexit.

• The continuing implementation of the Care Quality Commission inspection standards, the Wiltshire Council Accreditation standards and the ‘preferred provider’ quality assurance standards contributes to ensuring standards. • ABLE is independently examined annually.

• An annual review of the risk assessment is carried out by the Director and reported to the Trustees. Action is taken where necessary, and condition with HR consultants help inform decision making.

• Policy and procedures are annually reviewed by the management to ensure that they still meet the needs of the charity.

Plans for future periods

Following the post-pandemic year, ABLE has reviewed the way in which the staff based at home work. Sharing tasks, undertaking regular supervision and in-person attendance at meetings.

ABLE will continue to look at options around moving forward with outreach options and adapting to new working pathways.

ABLE will look at how our staff are paid as a positive step towards recognising and supporting Care as a real and valid occupation that has an appropriate wage.

ABLE will look at recruiting more trustees to enable diversity and support existing long-term supporters.

Structure, governance and management

The charity is a charitable incorporated organisation (CIO). The charity is controlled by its governing document, a foundation model constitution.

The trustees who served during the year and up to the date of signature of the financial statements were: Lyn Adams Wallace Regelous Richard Adams Annie Hutchison Gillian Al-Bader Martha Flower

ABLE (ACTION FOR A BETTER LIFE)

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

Recruitment and appointment of trustees

Most trustees are already familiar with the work of the charity and are, at the invitation of the service users, given a tour of the various houses, and any active projects. Feedback from new trustee's is actively sought. Following the move to CIO, ABLE trustees are continuing to proactively increase our team.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

New trustees are provided with a Trustee Induction Pack which includes:

Other matters

Staff training

Personalisation is an essential requirement, commitment, and is integral to all training and planning for all ABLE staff and volunteers.

ABLE staff are trained through the QCF (Qualification and Credit Framework) Diploma in Health and Social Care. ABLE managers are trained to meet level 5 regulatory requirements for registration and management; the registered manager for King Street is also certified as an assessor for the diploma. These managerial skills continue to prove most beneficial for present and future staff training.

Health and Social Care Diploma, level 2, is the minimum qualification for ABLE’s support staff and, after two years, we encourage continual development and training at level 3 (or its equivalent). For staff new to care, the Care Certificate has been implemented to allow full support, which is achieved within the first 12 weeks of employment. All mandatory training, such as food hygiene, first aid, infection control and fire safety etc, is given on a rolling basis annually to keep all staff fully qualified for their role. During ongoing COVID-19 measures following the pandemic, this has been maintained, where required, with on-line training. A proactive move forward to develop with trainers, utilising health and safety procedures to enable a safe learning environment. Internal training was implemented for new staff in using the Electronic Care Plan and electronic recording.

Further in-house training is on-going and the subjects covered reflect the needs of the staff team as they respond to situations arising with new residents, changing needs, and post-pandemic regulations. All support staff have continued to protection of vulnerable adults training with regulatory requirements on-line. Face to Face training undertaken has included training for Early Trauma and how this affects people later in life and self-harm. ABLE has also commissioned relevant courses, actioned by all employed care staff remotely via webinars and other on-line learning: addiction dependency and recovery, suicide awareness and prevention, learning and development needs/autism, anti-psychotic medication and brain function and personality disorder. All staff have also completed on-line training for disability equality & diversity, person-centred support planning, key-working, medicines and mental health, care and administration of medicines, and coping with aggression in the workplace.

Three managers remain involved in the local Learning Exchange Network supported via local government authorities’ supported Care Management Partnership – this has been adapted to suit health and safety requirements during post COVID-19 requirements.

ABLE continues to remain involved in the Wiltshire Council accreditation scheme as ‘purchased service’, which involves quality assurance and unified standards. Wiltshire Council only uses providers who are signed up to the Good Lives Alliance which means we have reached an ‘Acceptable Standard’ via a tender process through Wiltshire Council.

ABLE (ACTION FOR A BETTER LIFE)

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

The trustees' report was approved by the Board of Trustees.

Wallace Regelous Trustee

30 November 2023

ABLE (ACTION FOR A BETTER LIFE)

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ABLE (ACTION FOR A BETTER LIFE)

I report to the trustees on my examination of the financial statements of ABLE (Action for a Better Life) (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

K Gooding Gooding Accounts Ltd

24 Warminster Road Westbury Wiltshire BA13 3PE United Kingdom

Dated: 4 December 2023

ABLE (ACTION FOR A BETTER LIFE)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Unrestricted
funds funds
2023 2022
Notes £ £
Income from:
Donations and legacies 3 533 743
Charitable activities
Provision of Accommodation 4 474,103 466,639
Enabling Independent Living 4 349,247 341,210
Development of Client Living Skills 4 4,320 3,720
Influencing Policy & Practice 4 9,039 8,711
Other trading activities 5 162 -
Investments 6 1,147 148
Total income 838,551 821,171
Charitable activities
Provision of Accommodation 7 233,747 221,480
Enabling Independent Living 7 269,741 252,579
Development of Client Living Skills 7 199,407 179,957
Influencing Policy & Practice 7 142,530 123,913
Total charitable expenditure 845,425 777,929
Total expenditure 845,425 777,929
Net income/(expenditure) and movement in funds (6,874) 43,242
Reconciliation of funds:
Fund balances at 1 April 2022 446,182 402,940
Fund balances at 31 March 2023 439,308 446,182

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

ABLE (ACTION FOR A BETTER LIFE)

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
The funds of the charity
Unrestricted funds		 2023
£
28,811
426,670
455,481
16,173		 £
439,308
439,308
439,308		 2022
£
32,927
493,193
526,120
79,938		 £
446,182
446,182
446,182

The financial statements were approved by the trustees on 30 November 2023

Wallace Regelous Trustee

ABLE (ACTION FOR A BETTER LIFE)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
16
Investing activities
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
1,147		 £
(67,670)
1,147
-
(66,523)
493,193
426,670		 2022
£
148		 £
90,105
148
-
90,253
402,940
493,193

ABLE (ACTION FOR A BETTER LIFE)

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

1 Accounting policies

Charity information

ABLE (Action for a Better Life) is a Charitable Incorporated Organisation.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

ABLE (ACTION FOR A BETTER LIFE)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.5 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 are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 25% on straight line basis Computers 33% on straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ABLE (ACTION FOR A BETTER LIFE)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

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

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

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Donations and gifts 533 743

ABLE (ACTION FOR A BETTER LIFE)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

4 Income from charitable activities

Provision of
Accommodation
Enabling
Independent Living
Development of
Client Living
Skills
Influencing
Policy & Practice
2023
2023
2023
2023
£
£
£
£
Client accommodation charges
337,691
337,691
-
-
Client service charges
21,870
-
-
-
Grants
3,259
3,259
-
-
Housing benefit
78,235
-
-
-
Management fees- Long Street
14,564
-
-
4,433
Management fees- The Beeches
9,526
-
-
4,606
Other income
8,958
8,297
4,320
-
474,103
349,247
4,320
9,039
Analysis by fund
Unrestricted funds
474,103
349,247
4,320
9,039		 Total
2023
£
675,382
21,870
6,518
78,235
18,997
14,132
21,575
836,709
998,036		 Total
2022
£
629,708
16,800
47,687
89,119
17,462
15,709
3,795
820,280
820,280

ABLE (ACTION FOR A BETTER LIFE)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Fundraising events 162 -
6 Income from investments
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Interest receivable 1,147 148

ABLE (ACTION FOR A BETTER LIFE)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

7 Expenditure on charitable activities

Provision of
Accommoda
tion
Enabling
Independent
Living
Developmen
t of Client
Living Skills
Influencing
Policy &
Practice
2023
2023
2023
2023
£
£
£
£
Direct costs
Staff costs
23,587
248,146
170,372
47,176
Water rates
5,215
-
-
-
Insurance
-
-
-
16,283
Light and heat
27,893
-
-
-
Telephone
3,297
-
-
1,199
TV rental and licences
674
-
-
-
Rent
97,563
-
-
-
Food
21,068
-
-
-
Supplies, cleaning & housekeeping
14,926
-
-
60
Repairs and renewals
8,759
-
-
-
Gardening
2,696
-
-
-
Refuse collection
2,704
-
-
388
Council tax
3,789
-
-
445
Welfare
-
-
1,241
744
212,171
248,146
171,613
66,295
Share of support and governance costs (see note 8)
Support
21,576
21,595
27,794
74,008
Governance
-
-
-
2,227
233,747
269,741
199,407
142,530
Analysis by fund
Unrestricted funds
233,747
269,741
199,407
142,530		 Total
2023
£
489,281
5,215
16,283
27,893
4,496
674
97,563
21,068
14,986
8,759
2,696
3,092
4,234
1,985
698,225
144,973
2,227
845,425
845,425

ABLE (ACTION FOR A BETTER LIFE)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

8 Support costs allocated to activities

Staff costs
HR training & recruitment
Registration fees
IT support & computer consumables
Trustee expenses
Travel
Light and heat
Printing, postage and stationery
Rent
Admin costs
Sundries
Governance costs
Analysed between:
Provision of Accommodation
Enabling Independent Living
Development of Client Living Skills
Influencing Policy & Practice		 2023
£
108,103
9,840
2,598
9,807
885
3,941
1,719
2,421
4,893
453
313
2,227
147,200
21,576
21,595
27,794
76,235
147,200		 2022
£
98,766
8,819
2,352
6,226
540
2,762
1,965
2,833
5,500
1,280
-
5,419
136,462
24,843
19,423
25,509
66,687
136,462

The basis of allocation is as follows;

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
23 25

ABLE (ACTION FOR A BETTER LIFE)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

10
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2023
2022
£
£
542,333
491,228
43,546
35,319
11,505
10,120
597,384
536,667		 (Continued)
2023
2022
£
£
542,333
491,228
43,546
35,319
11,505
10,120
597,384
536,667
536,667

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The charity considers it's key management personnel comprise the trustees, the Director and the Financial Controller. The total amount of employee benefits received by key management personnel is £79,010 (2022; £83,162)

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Notes
Deferred income
Trade creditors
Other creditors
Accruals and deferred income		 2023
£
17,482
218
11,111
28,811
2023
£
3,939
8,754
1,260
2,220
16,173		 2022
£
22,519
-
10,408
32,927
2022
£
4,974
6,980
62,439
5,545
79,938

13 Creditors: amounts falling due within one year

ABLE (ACTION FOR A BETTER LIFE)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
General funds 446,182 838,551 (845,425) 439,308
Previous year: At 1 April Incoming Resources At 31 March
2021 resources expended 2022
£ £ £ £
General funds 402,940 821,171 (777,929) 446,182

15 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

16
Cash generated from operations
(Deficit)/surpus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Movements in working capital:
Decrease/(increase) in debtors
(Decrease)/increase in creditors
(Decrease)/increase in deferred income
Cash (absorbed by)/generated from operations		 2023
£
(6,874)
(1,147)
4,116
(62,730)
(1,035)
(67,670)		 2022
£
43,242
(148)
(32,927)
74,964
4,974
90,105

17 Analysis of changes in net funds

The charity had no material debt during the year.