Charlty reglstratlon number 1069278 Company registration number 03634933 (England and Wales) DURHAM COUNTY CARERS SUPPORT ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
DURHAM COUNTY CARERS SUPPORT LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs J Potts Mrs A Vasey Mrs M Usher Mrs M Normanton Mrs V A Bumip Mr l Briggs Mr O Oluwatuyi Mrs K E Vasey {Appointed 30 January 2024) (Appointed 30 January 2024) Charlty number 1069278 Company number 03534933 Reghtsred offlce Enterprise House Enterprise City, Meadowfield Avenue Spennymoor County Durham DL16 8JF Audltor Allen Sykes Limited 5 Henson C108e South Church Enterprise Park 816hop Auckland Co Durham DL14 6WA
DURHAM COUNTY CARERS SUPPORT CONTENTS Page Trustees, report Independent auditor's r8POrt Statement of financlal activth'e8 10 Statement of financlal posltlon 11 ststement of cash flows 12 Notes to the financlal statements 13-26
DURHAM COUNTY CARERS SUPPORT TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who are also the directors for the putposes of company law, present their annual report and financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policles set out in note 1 to the financial statements and comply with the Companies Act 2006 and "Accounting and Reporting by Charitres: 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). Objectlves and actlvltles A summary of the objects of the charity as set out in its govemlng document: The relief of need, hardshlp, povety or dlstress mainly but not exclusively in the County of Durham including but without Ilmitation the promotion of support of the health and welf8r8 of people {"Carers") with reswnsibilitl88 for caring for those in n88d of support and assistance by reason, by age, infirmity, disability or poverty. The purpose of the charity is contained in our'mlssion Statement": "Durham County Carers Support aims to provide a better lif8 for Carers" On 1st July 2012 we became Durham County C8rers Support following the merger of the four fonner Carer Centr88 {Derwentside Carer Centre, Durham and Chester le Streel Carer Support, Easlngton District Carer Support and Durham Dales Action for Carers) into Sedgefleld Locality C8rer8 Cenlre whlch then changed its name. The servlce covers the whole of County Durham and offers 8UPPOrt to all adults caring for someone in the County. Our"Vision' 8ets out the overall long-term outcomes of the charlty.. "Creating a community where Carers are r8cognised, valued and supported" In setting the objects and planning th8 8Ctivrties of the organisation, the Trustees have given careful consideratlon to the Charity Commission'8 general guidance on public benefit. Overall Stratsgy for dellverlng our objectlves The overall strategy for delivering the org8nisation's objectives is to have a clear strat8glc plan linked to an Oper8tion81 and Development plan, ensuring that all stakeholders are consulted when developing and updatlng these. We focus on listening to Carers and responding to their changing needs whilst working in pathership with wid8 range of st8keholders from health, social care and the voluntary and community sector. We have developed effectlve ways of gathering feedback and consulting wlth Carers and regularly review systems to ensur8 they are fit for purpose. In the last few years, we have devoloped our methods of using digital tools, face io face and in groups tt) listen to our service users and shape the serlice accordingly. The model of delivery is based on front Ilne generic patch-based vrkerS supported by project workers. peer support workers and a Senlor Leadership Team (SLT). We use feedback, data and monitoring to ensure a prOs8 of continuous improvement Is in place to OV8rcome the challenges faced. In early 2024 we asked Carers to tell us about the service they received, what works for them and what needs improving. 714 Carers took part, with 580A caring for beeen 51 and 100+ hours a week. 570A had been caring for at18ast 5 years, so very much at the heavy end of caring. Carers told us what parts ol our service were most important to them and suggested improvements. Following this we held 3 consultstion @vents attended by 125 peopl8 and Invited some wider stakeholders. This enabled us to drill down on some of the issues raised. Feedback will shape the direction and shape of our planning and has already infomied developments.
DURHAM COUNTY CARERS SUPPORT TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achlevements and perfornianc8 The year beginning April 2023 was the first full year of getting back on a nornial footing following the pandemic. We continued to offer higher levels of support around financial wellbeing as the cost-of-living crisis, fuel bills and inflation hit Carers disproportionately. During the year we had 3985 referrals in total between County Durham and Darfington. *Ve have continued to develop our dlgital offer whilst keeping the face-tovface contact for vulnerable Carers who need this most. Web8lte vislts grew 14% from 3,600 to 4,100 in the year. Online registralions during the year amounted to 892. Our Fac8book reach is now over 10,000 per month and our Facebook Carer forum grew from 177 to 708 during the year. We have an instant messaging Servi via the website that dealt with over 540 requests, and we have now embraced 80me features of Al to support out of hours queries. We are very excited to be developing a rtual Carer Centre to extend our offer this year. Our frontlin8 SUPPOrt for benefits and grants continue8 to be In hug8 demand. In Durham 639 Csrers were 8UPPOrted to gain £2,988,051 in annual income and £784,441 in backdated awards. In Darlington the first year of benefit support help&d 60 Carers who were supported to gain 28 grants tot811ing £7,419. Following a training survey, we developed a training plan and durfng the year delivered a wlde rang8 ol workshops, courses and activitie8, mostly face to face, to 680 Carers. These were funded by a combination of Durham County Council Care Academy, working wlth partners and our Carer Wellbelng fund with fundraising and donations. 'Onllne Pllates gave me a psychologlcal and soclal ben•fft. It's been good to have somethlng for me and I've really looked lorward to the 8esslons. Onllne made It acc•s8lble. Thank you" "P081tlve approach to care course helped me to appreclate what my mother 18 golng through wlth her dementla. I now feel well •qulpped and am koen to use the knowledge and skllls I hav• learnt" The Volunteer Service has grown massively during the year to 14,940 hours of support. This includes delivering counselling to 617 Carers and the 'Keeping In Touch. team calling 1148 Carers, resulting In many of these receiving addrtional support and senrfic8s. A focus on developing the benefit form filling service has enabled 180 families to get support with child DLA. Our 7 8UPPOrt groups are now attended by an average of 120 every month. INe now h8ve Iwo projects inten81vely 8UPPOrting Carars when the person they care for is In hospltal and most Importandy at the point of discharge and for the first few vReks after discharge. Both Durham County Council and Darlington Borough Council have funded thes8. Staff are basad in University Hospltal North Durham and Darllngton Memorial Hospital Several days a week and have already supported over 80 Carers. Key Ststl$tlc8 202312024 County Durham stati$tiC8. 3529 referrals durlng the year. 639 supported with benefits. £2,988,051 in additional income secured as a result and £784,441 in backdated payments. 4648 Carer discount rdS issued. 2648 Carer breaks funded and organised. Grants for indlvidual Carers totalled £13,496 and a huge £175,000 was dlstributed to Carers via funding from the Government through the Household Support Scheme. Darllngton statlstics. 466 r8ferrals during the year. 60 Carers supported with benefits, gainin9 £501,000 In addltional income and £112,000 in backdated awards. £7,419 was secured from grants for individual Carers. Flnanclal revlew ReseThes poIY The organisation has a ReSee Policy that is reviewed on an annual basis by the Board of Trustees. The Trustees have established the policy of maintaining unrestricted funds, which are the free reserves of the Charity. The agreed level equates to between 3 and 6 months expenditure to provide sufficient funds to cover premises, management, administrats'Dn and support costs. At 31 March 2024 the company held unrestricted free reserves of £605,208 which is considered to be more than adequate in relab'on to the requirements of the reseprfe policy.
DURHAM COUNTY CARERS SUPPORT TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Plans for future periods Having secured our main contracts for Carer Support across County Durham and Darlington and carried out a mini restructure, we have used our Strategic Plan to focus on the future. We have prodUd an Operation and Development plan that looks at how we do this. In Darfington we have expanded the team, and it includes a Hospital Di5ch8rge project, specialist Parent Carer support and Connecting Carers project alongside the existing Carer Support team. All these will enable us to increase the reach of the support available, work with more partners and hopefully achieve our mission to improve the life of Car8r8 In Darfington. In County Durham our Partnership and Engagement Coordinator will target areas of lower referrals and work with organisations to identify harder to reach communities. We are using the feedback from the Carer survey earfier this year to inform our plans and ensure Carers are communicated in the ways they find most accessible and we support them with th8 Issues they struggle with most. We are hugely grateful to a legacy from Geoffrey Stanley Walker that has gone a long way to help us purchase a n&w building in Durham Street Spennymoor. We plan to move into this by early October and this will really help us reduce our costs in the long temi. We have just commenced 8 new and exciting project funded by the gas networks vla Carers Trust. Thls wlll enable us to offer enhanced specialist support across the whole area to target financial and fuel povety needs. The Carer fuel pov8ty alleviation project is a national initiative and we will be working with 23 other areas to deliver this over the next 18 months. We will be ensuring that Carers have various acssible way6 to shape the service through 8urveys, feedback opportunities and informal roLrtas. By listening to their feedback we will develop our 8ervlces using th[8 lived experience. Finally, we ar8 continuing to look at our digital offer 8nd reach and hope to launch our vlrtual Carer Centre In18te 2024. This wlll enable acce8S to our resources, training and service to Carers vtho sign up to it. 24 hours a day. Structur•, govornance and management Govornlng docum•nt Durham County Carer Support (DCCS) is a charity and a company limlted by guarantee. Sedgefield Locality Carer Centre was renamed Durham County Carers Support on 1st July 2012 and the other four fomier Carer Centres merged Into it on this date. The company was established under a Memorandum of Association, which establishes the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up memb8rs are required to contribute an amount of £1 on the winding up of the organisatii>n. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements wera: Mrs J Potts Mrs A Vasey Mrs M Usher Mrs M Nonnanton Mrs V A Bumip Mr C J Ranson Mr l Briggs Mr O Oluwatuyi Mrs K E Vasey (Resigned 11 September 2023) (Appointed 30 January 2024) {Appointed 30 January 2024)
DURHAM COUNTY CARERS SUPPORT TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Recrultment and appointment of new Dlrectors The Trustees of the charity are also Directors for the purposes of company law. Under the reqU1MentS of the Memorandum and Articles ofAssociation, at the annual general meeting one third of tha directors who are subject to reb'rement by rotation. or the number nearest to one third. shall retire, but if there is only one director who is subject to retire by rotation, helshe shall retire. If the vacancies are not ffilled, the retiring dlrectors, if willing, can be deemed to have been re-appointed. The Articles of Associatlon stste that the Company shall use all reasonable endeavours to ensure that not1888 than 25% of the directors from time to time shall be service users. Currently the majority of Directors a Carers or former Carars living in County Durham thereby ensuring that the organisats'on is governed by representatives of those it seeks to serve. The Board of Directors has identified key skills required by Directors and has implemented a fair recruitrnent process involving provision of informats'on on the role and skills required and a formal application process for 811 interested parties. In an effort to maintain a broad skill mix, 8ach Director completes a curriculum vitae of experience, positions held and Skills, updated annually. Organlsatlonal structura The Board of Directors 18 •lected by the membershlp and can comprise up to 81xteen members and has responsibility for the strateglc directlon and policy of the company and ensuring it meets legal requirements. They have appointed stsff to urKlertake the day to day running of the organisation led by the Chief Executive delegated to manage the day-lfrday operations of the organisation. In addits'on to bi-monthly meetings of the Board of Directors, the Elected Officers of Executive Board of the Board af Directors meet regularly to ravlew polity, 8trategy, finance and human resource issues. The organisation has established 8 senior management team involving the Chief Executive and Senior Managers to oversee development and operations, review performance infonnatlon, make financlal decision5 Within the agreed annual budget and prepare reports and recommendations for the Board of Directors. Inductlon and tralnlng of Dlroctors All Dir8Ctors have an Induction and 811 Dlrectors are Issued with a Dlrectors Handbook which covers their legal obligatlons under charlty and company law, summarles of the Memorandum and Artlcles of Association, roles and ponsibilities, organisats'onal reportlng structures and staff structures, health & Safety policy procedures Information. Directors also have policy Inductions on Confidentlality, Equality & Dlversity, Health & Safety and Qualty. Rlsk Managemont The Board of Director8 and Management Team produce an updated risk register once a year. This follows a review of risks to which DCCS is exposed through assessing all areas of the organlsation's activities. These cover governance, management, environment, operations and finance. The risk register has a rating against each risk and identifies what contro18 are in process and any gaps. Leads are identffied and dates wh8n actions are to be completed are set. As a contract requirement we also have a business continuity plan to show how w8 would continue to operate in the face of disasters or a major br8akdown. In March 2021 we were succe68ful in securing Trusted Charity award which Included an external assessment of a wide range of areas, including the management of risk and Trustee and Senlor Management policies and procedures. Relatlonshlp to wldor networks Durham County Carers Support is a network member of Carers Trust. a National Charity supporting Carers and Carer Support Organisations. Vle have a Principles of Partnership agement which clearly sets out each sides. responsibilities. i*Ve are also affiliated to Carers UK who lead on policy and lobbying to make positive changes for Carers. DCCS is an active member of the Northern Hub of Carers Trust Carer Centres and meets regularfy regionally to Share intelligence and feedback to the national networks. DCCS works in partnership viith VCS organisations across County Durham through Advice in County Durham and Better Together forum. In Darfington we Chair the Darfington Carers Strategy which produces an action plan and works to deliver this.
DURHAM COUNTY CARERS SUPPORT TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Related Parties None of our Dlrectors receive remuneration or other benefft from their work wlth the charlty. Any connection beiween a Director or a Senior Manager of the charity with an organisation we contract with or for must be disclosed to the full Board of Directors. Statement of trustses. responslbllltles The trustees, who are also the directors of Durham County Carers Support for the purpose of compary law, are responsible for preparing the Trustees. ReF)Ort and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom G8n8rally Accepted Accounting Practice). Company Law requires the trustees to prepar8 financlal statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and appllcats'on of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial Statements, the trustees are required to: select sultable accounting policie8 and then apply them consistently. - obsenie the methods and prlnclples In the Charities SORP; - make judgements and estimates that a reasonable and prudent., state whether applicable UK Accounting Standards have been followed, Subject to any material departures disclosed and explained in the financial statements; and prepare the financial 8tatements on the going concern b8818 unless It is inappropriate to presume that the charlty wlll continue in operation. The trustees 8re responsible for keeping adequate accountlng rerdS that disclose vthth reasonable accuracy at any time the financlal p051tion of the charity and enabla them to ensure that the financial statements comply with the Compani88 Act 2006. They are also responslble for safeguarding the assets of the charty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularltles. Audltor In accordance with the company's articlès, a resolution proposing that Allen Sykes Limited be reawinted as auditor of the company will be put at a General Meeting. Small company provlslons This report has been prepared in accordance wlth the provisions applicable to companies entitled to the small companies exemption. Dlsclosure of Informatlon to audltor Each of the trustees has confimied that there Is no inlomiation of which they are aware which is relevant to the audrt, but of which the auditor is unaware. They have further confimied that they have taken appropriate steps to idenb'fy such relevant infomation and to establish that the auditor is aware of such information. The trustees, report was approved by the Board of Trustees. Mrs J Potts Trustee Mr l Briggs Trustee
DURHAM COUNTY CARERS SUPPORT INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DURHAM COUNTY CARERS SUPPORT Oplnlon Ilve havè audlted the financlal statements of Dutham County Carers Support (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities, the ststement of financial position, the statement of cash flows and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation 18 applicable law and United Kingdom Accounts'ng Standards, including Financial Reporting Stsndard 102 The Financial R8POrting Standard applicable in the UK and R8public ol Ireland (United Kingdom Generally Accepted Accounting Practlce). In our opinion, the financial statements.. give a true and fair view of the state of the charitable companvs affairs as at 31 March 2024 and of it8 incoming resources and application of reSoUrs, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Klngdom Generally Accepted Accounting Pr8Ctlce; and have been prepared in accordance with the requirements of the Companies Act 20C6. Basls lor oplnlon 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 Auditorfs responsibiliti8s for the audit ol the financial statements section of our report. We are indep8ndent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including th8 FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance wlth these requirements. We belleve that the audit evidence we have obtsined Is sufficlent and appropriate to provide a basis for our opinion. Concluslons rnlatlng to golng concern In auditing the financial stst8m8nt8, we have concluded that the tru8tees' use of the going concem basis of accounting in the preparation of the flnanclal statements is appropriate. Based on the work we have perfomied, we have not identified any material uncertainties relating to events or condltlons that, indlvldually or collectively, may cast significant doubt on the charity's ability to continue as a going concem for a period of at least e1ve months from vthen the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees wlth respect to golng concern are descrlbed In the relevant sections of this report. Other Inforniatlon The other infomation comprises the information included in the annual report other than the finala1 ststements and our auditorfs report thereon. The trustees are responslble for the other information contsined within the annual report. Our opinion on the financial ststements does not cover the other information and, except to the exient otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other infonnation and. in doing so, consider whether the other infonnation is materially inconsistent wlth the financial statements or our knowledge obtained in the course of the audit, or oth8rwise app8ar8 to b8 materially misstated. If we identify such material inconsistencies or apparent material misststements, we are requlred to detemiine vthether this gives rise to a material misstatement in the financial statements themselves. If. ba8ed on the work we have performed, we conclude that there is a material mlsstatement of this other inform8tion. we are qUired to report that fact. Ive have nothing to report in this regard. Oplnlons on other matters prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the trustees, pOrt for the financial year ft)r vthich the financial statement5 are prepared, which includes the directors, report prepared for the purposes of company law. is consistent with the financial statements., and the directors, report included withln the trustees, report has been prepared in accordance with applicable legal requirements.
DURHAM COUNTY CARERS SUPPORT INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF DURHAM COUNTY CARERS SUPPORT Matters on which we are requlred to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit. we have not id8ntified material misstatements in the directors, report included within the trustees, report. INe have nothing to port in respect of the following matters in relation to which the Companies Act 2006 requir88 us to report to you if, in our opinion.. adequate accounting records have not been kept, or retums adequate for our audit have not be8n received from branch8s not visited by us; or the financial statem8nts are not in agreement with the accounting records and retums., or Certain disclosures of trustees, r8muneration speclfied by law ar8 not made., or we have not received all the Information and explanations we require for our audit., or the trustees were not entitled to prepare the financial statements in accordance with the small companles regime and take advantage of the small companies. exemptions in preparing the trustees, report and from the requlrement to prepare a 6trateglc report. Rosponslbllltle8 of trustees As explained more fully in the statement of tru8t8e8' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparatlon of the financial statements and for being satisfied that they give a true and fair vlew, 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 dua to fraud or error. In pParIng the financial statemenls, the trustees are responsible for assessing the charity's ability to contlnue as a golng concern, dlsclosing, as applicable, matters related to going concern and using the golng concern basis of accounting unless the trustees either intend to liquidate the charilable company or to cease operations, or have no realistic alternative but to do so. Audltol$ responslbllltlos for the audll of tho flnanclal statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material mlsstatement, whether due to fraud or error. and to ISSU8 an auditovs report that includes our opinion. Reasonable assurance 18 a high level of assurance but is not a guarantee that an audit conducted In accordance with ISAS (UK) wll always detect a material misstatement when It exists. Misstatements C8n ari88 from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to infiu8nce the economic decislons of users taken on the basls of these financial statements. Irregularits'es, including fraud, are instance8 of non-compliance with laws and regulatlons. We design procedures in line with our responsibilitles, outlined above, to detect material misstatements in respect of irregularlties, including fraud. The 6Xtent to which our procedures are Capable of detecting irregularitie8. including fraud is detailed below:
DURHAM COUNTY CARERS SUPPORT INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF DURHAM COUNTY CARERS SUPPORT Our approach to identifying and assessing the risks of material misstatement in respect of irregularities. including fraud and non-compliance with laws and regulations, was as follows: the engagement partner ensured that the engagement team co118Ctively had the appropriate competen, capabilities and skills to identify or recognlse non-compliance with applicable laws and regulatrons. we identffied the laws and regulations applicable to the company through discussions wtth directors and other management, and from our commercial knowledge and experience of the sector; we focused on specific laws and regulations which we considered may have 8 direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, Charities Act 2011, taxation legislatlon, dats protection. anti-bribery, employment, environmental and health and safety legislation., we assessed the extent of compliance with the laws and regulations identifi8d above through making enquiries of management and inspecting legal cortsspondence; and identffied laws and regulations were communicated wlthin the audit team regularfy and the team remainad alert to instances of non<ompliance throughout the audit. We assessed the susceptibility of the companls tlnancial statements to material misstat8ment. Indudlng obtaining an understanding of how fraud might occur, by.. making enquiries of manag8m8nt a$ to where they considered there was susceptibilty to fraud. thalr knowledge of actual, suspected and alleged fraud; and considering the intemal controls in place to mttlgate risks of fraud and non<ompliance wlth laws and regulations. To address the risk of fraud through management blas and overrlde of controls, we: perfomied analytical procedures to Identify any unusual or unexpected relationshlps; tested joumal entries to identify unusual transactions" assessed whether judgem8nt8 and assumptions made in determining the accounting estimates vrfere indic8tlve of potential bias,. and invastigated the rationale behind any identified signfficant or unusual transactions. In response to the risk of Irregularities and non-compliance with laws and regulatlon8, we designed procedure8 which Included, but were not limited to.. agreeing financlal statement disclosures to underlying supporting documentatlon; enquiring of management as to actual and potential Iltlgation and claims- and • reviewing correspondence wlth HMRC, relevant regulators and the company's legal advisors. There are Inherent limitations In our audit procedures described above. The more removed that law8 and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enqulry of the directors and other management and the inspectlon of regulatory and legal correspondence, rf any. Material misstatements that arise due to fr£ud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
DURHAM COUNTY CARERS SUPPORT INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF DURHAM COUNTY CARERS SUPPORT As part of an audit In accordance viith ISA8 (UK), we exercise professional judgment and maintsin professional sceptlCi8m throughout the audit. iVe also: Identfy and assess the risks of material misstatement of the financtal statements. whether due to fraud or error, design and perform audit procedures responsive to those rlsks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinlon. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of intemal control. Obtain an understsnding of intemal control relevant to the audit in order to design audit procedures that are approprtate In the circumstances, but not for the purpose of expressing an opinion on the effectiveress of the intemal control. Evaluate the appropriateness of accounting polictes used arKI the rea80nab18n8s8 of accountlng 88timate8 and related disclosures made by the trustees. Conclude on the appropriateness of th8 tru8tees' use of the going concem basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concem. If we conclude that a material uncertainty exists. we are required to draw 8ttention in our auditor's report to the relat1 disclosures in the financial ststements or, rf such disclosure5 are inadequate. to rnodify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continu8 as a golng concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosure8. and vthether the financial 8tat8m8nts represent the underlylng transactlons and events in a manner that achlevas falr presentatlon. INe communicate with those charged with govemance regarding, among other matters. the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in intemal control that we identify during our audrt. A further descrlptlon of our re8pon8ibllitles Is avallable on the Financial Reporting Coun¢il'8 website at., https.'Il WhW.frc.org,uklauditorsresponsibilities. This description fomis part of our audltor'8 report. Use of our rnport This report is made solely to tha charitable company'8 member8, a8 8 body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken 80 that we mlght state to the charitaÈ48 company's members those matters we are required to state to them in an audlto¢s report and for no other purpose. To the fullest extent pemi1tt8d by law. we do not accept or assume responsibility to anyone other than the charltable company and the charltable company's members as a body, for our audit work, for this reF)Qrt, or for the opinions we have fomied. John P Yarrow FCA {Senlor Statutory Audltor) for and on behalf of Allon Syk88 Llmltsd 2 b> Chartered Accountsnts statutory Audltor 5 Henson Close South Church Enterprise Park Bishop Auckland Co Durham DL14 6WA
DURHAM COUNTY CARERS SUPPORT STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlctad Restrlcted funds funds 2024 2024 Total Unrestrkted Restricted funds funds 2023 2023 Total 2024 2023 Nots8 Income and ondovmients from: Donations and legacies Charitable activitie8 Other trading 8Ctivltles Investments Other income 871,034 1,900 10,358 8,305 8,642 871,034 788,894 10,358 8,305 8,642 758,713 110 557,715 756,823 557,715 27,700 3,012 6,266 786.994 27,700 3,012 6,266 Total Income 900,239 786,994 1,687,233 793,691 557,825 1,351,516 Expendlture on: Raising funds Charltable activlties 4,738 934,221 4,738 727,687 1,861,908 7,385 888,755 7,385 1,544,826 10 858,071 Total expondlture 938,959 727,687 1,666,648 896,140 656,071 1,552,211 Net IncOm(8XpendtUre (38.720) 59,307 20,587 (102,449) (98,246) (200,6951 Transfers between fundg 17 93,115 (93,115) 71,422 (71,422) Net movement In funds 12 54,395 (33,808) 20,587 {31,027) (169,668) {200,695) Roconclllatlon of fund8: Fund balances at 1 April 2023 550,813 89,714 640,527 581,840 259,382 841,222 Fund balances at 31 March 2024 805,208 55,906 661,114 550,813 89.714 640,527 The statement of financial activities includes all gains and lo$se8 recognised in the year. All income and expendlture derive from continuing aclivities. 10-
DURHAM COUNTY CARERS SUPPORT STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2024 2024 2023 as restated Notes Flxed assets Tangible assets 18 913 Current assets stocks Debtors Investments Cash at bank and in hand 19 20 21 400 40,518 173,515 884,219 400 213,832 172,126 498,515 898,652 884,873 Credltors: amounts falllng due wlthln one year 22 (237,538) (245,259) Net current assots 661,114 639,614 Total assets l•ss current Ilabllltlas 661,114 640,527 N•t as80ts oxcludlng pon8lon Ilablllty 661,114 640,527 Thfr fund8 of th• ¢harlty Restrlcted income fund8 Unrestricted funds 26 55,906 805.208 89,714 550,813 661,114 840,527 The financial statements w8r8 approved by the trustees on .... Mrs J Potts Trustse MrlBri Trusteè Company registration number 03534933 (England and Wales) 11
DURHAM COUNTY CARERS SUPPORT STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes as restated Cash flows from operatlng actlvlti Cash generated froml{absorbed by) operations 31 178,788 (212.204) Investlng actlvltles Investment income received 8,305 3,012 Net cash generated from Investlng actSvltles 8.305 3,012 Net ca8h used In flnanclng a¢tlvltle8 Net Increa8el(decr•ase) In cash and cash •qulvalents 187,093 (209,192) Cash and cash equivalents at beglnning of year 670,641 879,833 Cash and cash oqulvalents at end ol ye•r 857,734 870,641 Relatlng to: Cash at bank and In hand Short term deposlts included in current asset Inveslments 684.219 498,515 173,515 172,126 12-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles Charlty Inforniatlon Durham County Carers Support is a private company limited by guarantee incorporated in England and Wales. The registered office is Enterprise House, Enterprise City, Me8dowfield Avenue, Spennymoor, County Durham, DL16 6JF. 1.1 Accountlng convenllon The financial statements have been prepared in accordance with the Companies Act 2006, FRS 102 °T Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102°) and th8 Chariti88 SORP "Accounting and Reporting by Charitie8: Statement of Recommended Pract1 appllcable to charltles preparing their accounts in accord8nce with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity 18 a Public Benefit Entity a8 defined by FRS 102. The financial ststements are prepared in sterling, whlch Is the functional currency of the charity. Monetary amounts in these financial 8tatement8 are rounded to the nearest £. The flnanclal statements have been prepared under the historlcal cost conventlon. The prlncipal accountlng policies adopted are set out below. 1.2 Golng concern Al the time of approving the financial 8tstements. the trustee8 have a reasonable expectatlon that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the tnBtees continue to adopt the going concern basts of accounting in preparing the financial statements. 1.3 Charltabl• funds Unrestricted lunds are available for u8e at the discretion of the trustees in furtherance of their charitable objectlves. Restrlcted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and u8e8 of the restricted fund8 are set out in the notes to the financlal statements. Endowment funds are subject to specific conditions by donor8 that the capital must be maintalned by the charlty. 1.4 Income Income is recognised when the charity is legally entit18d to It after any perfom)ance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donation8 are recognised on receipt. Other donations 8re 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 0th8rwi8e if the charity has been notified of an impending distribution, the amount is kno1. and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 13-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcie$ (Continued) 1.6 Expendlture ExperKliiure is recognised once there is a legal or Gonstructive obligation to transfer economic benefft to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligatk)n can be measured reliably. Expenditure is classified by activty. The costs of each activity are made up of the totsl of dIrt C08ts and shared costs, including support costs imiolved in undertaking each activity. Direct costs attributable to a slngle activity are allocated directly to that 8Ctivty. Shared costs which contribute to more than one aclivity and 8UPPOrt costs which are not attributable to a single activity are apports'oned been those activitÈs 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 Tanglble flxed assat8 Tanglble fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciatlon and any impairment losses. Depreciation is recognised so as to vrtrte off the cost or valuation of assets less thelr resldual values over their Useful lives on the following bases: Fixtures, Fittings & Equipment 15% Straight line The gain or1088 arising on the disposal of an as8et is determined as the difference between the sale proceeds and the c8rying value of the assat, and is recognised in th6 statement of financial activilies. 1.7 Impalrnient of flxod assets At each reporting end date, the charlty reviews the carrying amounts of its t8ngible a888ts to detarmine whether the is any indication that those assets have suffered an impaimient loss. If any such indicati exlsts, the recover8ble amount of the asset is estimated in order to detemilne the extent of the impairment 1088 (if any). 1.8 stocks stocks are Ststed at the lower of cost and estimated 8elllng price les6 Costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its pr88ent location and condltlon. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, Selling and distribution. 1.9 Flnanelal Instruments The charty ha5 elected to apply the provisions of Sectlon 11 'Basic Financial Instruments. and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of Its financial instwments. Baslc financlal assets Basic financial assets, whlch 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 pres8nt value of the future receipts dlscounted at a market rat8 of interest. Financial assets classified as receivable within one year are not amortised. 14-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcles (Contlnued B8slc flnanelal Ilabllltles Basic financial liabilities, including creditors and bank loans are initially recognised at transactlon price unless the arrangement constitutes a financing transactlon. ffiere the debt instrument is measured 8t the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable thin one year are not 8mortised. Trade creditors are obligations to pay for goods or Services that have been acquired in the ordinary cour88 of operations from suppllers. Amounts payable are classified as current liabilities if payment is due within one year or le88. If not, they are presented as non<urrent Ilabilities. Trade creditors are recogni8ed initially at transactlon price and subsequently measured at amortised cost using the effective interest method. 1.10 Retlrement ben8flts Payrnents to defined contributlon retirement benellt schemes are charged as an expense a8 th8y fall due. Crltlcal accountlng e8tlmats8 and Judgèments In the application of the charity's accountlng pollcie8, the trustees are required to make judgements, estlmates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other Sour$. The ests'mates and associated assumptions a based on historical experlence and other factors that are considered to be relevant. Actual results may differ from these estlmate8. The estlmates and underlying assumptions are revi8w8d on an ongoing basis. Revisions to accounting 88tlmates are recognised in the period in which the astimate is revised where the revision affects {lY that period, or in the period of the revision and futur8 perlods where the revision affects both current and future periods. Company Llmltod by Guarantse The company is incorporated under the Companies Act 2006 and is limited by guarantee. each member having undertaken to contribute such amounts not exceeding £1 as may be required in the event of the company being wound up lIst he or she is Still a member or within one year th8reaft8r. At 31 March 2024 there were 213 members (2023 - 247 memb8rs). Donatlons and l•gacl88 Unr6strlcted Unrestricted Restricted funds funds fund8 Total 2024 2023 2023 2023 Donations and glfts Legacies receivable Grants 10,414 102,500 758,120 5,033 480 751,200 110 5,143 480 751.200 871,034 756,713 110 756,823 15-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Donatlons and 18gacles (Contlnued) Grants Durham County Council & NHS County Durham 758.120 751,200 751.200 758,120 751,200 751.200 Income from charltablo actlvltles Unr08trlcted Restrlcted funds fund8 2024 2024 Total Unrestrlctsd Re8trlcted fund8 funds 2023 2023 Total 2024 2023 Carer 811PPOrt Perfomlance related grants 1,900 786,994 788,894 557,715 557,715 Performanco related grants analysls Carer 8UPPOrt Carer 8UPPOrt 2024 2023 NHS Carer Bak Darlinglon Carers Support DCC & NHS County Durham Resl & Opps Carer Breaks PCT Mental Health Durham Hospital Dlscharge DWP Household Support Other 219,720 106,631 82,080 43,192 70,000 185,500 81,771 219.722 103.584 82,078 42,579 40,000 69,752 788,894 557,715 In¢ome from othar tradlng actlvltles Unrestrlcted Unrestrlctod funds funds 2024 2023 Fundraising activities 10,358 27,700 16-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 In¢ome from investments Unrestrlcted Unrestrlctsd lunds funds 2024 2023 Bank Interest Receivabl8 8,305 3.012 Other Incom8 Unrestrlcted Unrestrlcted funds fund8 2024 2023 Other income 8,642 6,286 Expendlture on ralslng fund8 Unre8trlcted Unrestrlctsd funds fund8 2024 2023 Fundralslng and publlclty other fvndraising ¢08t8 4,738 7.385 17-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Expenditure on charltable actlvitle8 Carer 8UPPOrt 2024 Carer support 2023 Dlrect costs Stsff costs Travel & Subsistence Supervision for Counselling Other costs Carer Br8aks Carer Events DCC Vouchers 239,521 245,515 1,394 1,058 31.976 263,325 17,616 42.154 1,328 10,906 248,361 20,288 176,059 894,463 803,038 Share of 8UPPOrt and govarnance c08ts (see note 11) Support Govemance 961,896 5,549 936,955 4.833 1,881,908 1,544,826 Analys18 by fund Unrestricted fund8 Restricted fun(Js 934,221 727,687 888,755 656,071 1,661,908 1,544,826 11 Support ¢OSts allocatsd to actlvtt108 2024 2023 Staff costs Depreciation Premises costs General office costs Human resources Other costs GOV0rnan costs 767,735 913 51,082 80,660 5,971 55,535 5,549 706,071 253 45,555 122,462 2,347 80,267 4,833 967,445 941,788 Analysed between.. Carer support 967,445 941,788 18-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Net movement In lund8 2024 2023 The net movement in funds is ststed after tharglngl(crediting)'. Fees payable for the audit of the charity's financial statements Depreciation of owned tangible fixed assets 5,040 913 3,600 253 13 Audltovs remuneratlon Fees payable to the ch8rity's 8uditor and associates: 2024 2023 For audlt $ervlc•8 Audit of the financlal 8tatement8 of the Charty 5,040 3,800 14 Trustse8 Non8 of the trustees (or ary persons connected wlth them) received any remuneration or benefits from the charlty during the year. A tot81 of £509 (2023 - £1,233) was paid during the year in respect of board expenses and trainlng. 16 Employoe8 Th8 average monthly number of 8mployees during the year was: 2024 Number 2023 Number Charitable Activities Development Management & Admln 24 25 Total 37 Employment ¢08ts 2024 2023 Wages and salaries Social security costs Other pension costs 915,652 67,278 24,326 858,860 68,556 24,170 1,007,258 951,586 There were no employees whose annual remuneratron was more than £60,000. 19-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Employees (Contlnued) Remun8ration of key management personnel The remuneration of key management personnel was as follows.. 2024 2023 Aggregate wmpensation 89,658 88,116 16 Taxatlon The charlty 18 exempt from taxation on its actlvities because 811 its income 18 applied for charitable purposes. 17 Transfers The fund transfers relate to either transfers from restricted funds to unrestricted fund8 where non-monetary expenditure (e.g. manag8ment charg88, etc) has been released during the year or transfers from unrestricted funds to restricted funds to cover a deficit on the fijnd where expenditure was greater than the income receivable. The transfers have been made In order that the restricted fund8 shown in the balance sheet at the year-end shows tho total amounl of lunding remaining which has been restricted In its purpose. Per agreement with Durham County Council the unspent amount at 31 March 2023 on the Resi & Opp8 Carer 8reak8 restricted fund of £13.182 was transferred into the Durham Parenl Carer restricted fund. 18 Tanglble flxed assets Flxtura8, Flttlng& & Equlpment Cost At 1 April 2023 19,098 At 31 March 2024 19,098 Dopreclatlon and Impalrm•nt At 1 April 2023 Deprecl8tion charged in the year 18,185 913 At 31 M8rch 2024 19,098 Carrying amount At 31 March 2024 At 31 March 2023 913 19 Stocks 2024 2023 General office supplies 400 400 -20-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 20 Debtors Amounts falllng due wlthln ono year: Trade d8btors Prepayments and accrued income 2024 2023 28,477 12.041 196,417 17,415 40,518 213,832 21 Current asget Invastments 2024 2023 as re8tatad Cash equivalents 173,515 172,128 22 Crodltors: amounts falllng due wlthln one year 2024 Not•8 2023 Other taxation and social securty Deferred government grants Trade creditors Accruals 16,504 175,500 38,334 7,200 23 2,975 175,500 59,462 7,322 237,538 245,259 23 Government grants Deferred Income is induded in the financlal statements as follows.. 2024 2023 D8ferred income is included wlthin: Current liabilities 175,500 175,500 Movements in the year. Deferred income at 1 Aprll 2023 Released from prevlous periods Resources deferr8d in the year 175.500 {175,500) 175,500 15,824 (15.824) 175,500 Deferred income at 31 March 2024 175,500 175.500 -21
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Retlrement benellt schemes Defined contrlbutlon scheme8 2024 2023 Charge to profit or loss in respect of defined contribution schemes 24,328 24.170 The charity operates a defined contribution penslon scheme for all qualifylng employees. The assets of the scheme are held separately from those of the charity in an indep8ndently 8dministered fund. 25 Restrfctod funds The restricted funds of th8 charlty comprfse th8 unexpended balances of donatlon8 and grants held on trust subject to specitlc conditions by donors as to how they may be used. At 1 Aprll 2023 Incomlng R880urce$ resourcos expended Transfers At 31 March 2024 Resi & Opps Carer Breaks PCT Mental Health Easington Darllngton Digital Carer Grant DCC Carer Breaks Darlington Carer Support DWP Household Support Inclusion North Durham H08Pital Dlscharge PCP Mental Health Darlington Parent Carer Volunteer Welfare Benefits Project DCC Recovery & Reset Carers Wellbeing Fund Durham Parent Carer Darflngton Hospit81 Di8charg8 Other 13,182 82,080 43,192 17,116 (38,344) (36,167) (11,212) (36,713) (7,025) (4,000) {7,780) (22,946) (5,176) (10,599) (326) {2,858) (4,044) (169) 20,205 1,940 7,780 219,720 106,631 185,500 328 70,000 13,545 1,491 (196,774) (101,455) (174,901) (37,470) (9,501) <1,322) 29,672 10,000 64,599 {5,783) (59,200) (13,239) (29,807) (7,966) (4,546) (667) (5,399) 8,511 6,807 (784) 53 3,550 4,728 23,000 8,750 915 4,117 539 89.714 786.994 (727,687) (93,115) 55,906 -22-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 25 Restrlcted funds Previoug year: {Contlnu8d) At 1 Aprfl 2022 Incomlng Resources resources expended Transfers At 31 March 2023 Resi & Opps Carer Breaks Masonic Ch8ritable Foundation PCT Mental Health Easington Darlington Digltal Car8r Grant DCC Carer Break8 Darlington Carer Support DWP Household Support Inclusion North Connecting Carers Debt Advice for Carers D8rfington Employer Project Adult Social Care Discharge DCC Infection Control DCC Recovery & Reset Mental Health Development Carer Support Needs Led Pathway Other 52,800 4,846 82,078 (44,413) (5,615) (37,802) (13,121} (7,580) (207,732) (101.411) (40.000) (4,428) (77,283) 769 (5.741) (3.503) 13,182 42,579 16,660 7,388 219,722 103,584 40,000 5,080 7,952 71.330 433 36 7,780 (83,320) (2,606) 33,371 20,116 657 (652) (33.371) (20,116) (657) 15,000 2,872 9,598 (15,000) {2,908) (105,063) 160,064 64,599 4,971 45,880 3,592 15,824 (18,511) {44,281) (8,226) (2,284) {1,599) (1,159) 9,910 4,117 259,382 557,825 (658,071) (71,422) 89,714 -23-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 26 Restrlcted funds Detalls of restrlcted funds Resl & Opps Carer Breaks - To provid8 a holiday and i)pportunity fund for carers who qualify under a set criteria-, Masonic Charitable Foundation To fund one year of specialist support for parent carers of children disabilities and additional needs,. PCT Mental Health Easingion - To provide support for carers who care for someone with a mental health condition living In the Easington localjty. Darlington Digital - To fund the connecting carers project in County Durham which aims to support Carers to get onllne., Carer Grant - Bursaries provided for carers. DCC Carer Breaks - Funds to enable carers to have 8 break from their caring role., Darlington Carer Support - To provide a c8rer support service in Darlington., DWP Household Support - To provlde support for carers In heating their homes,, Inclusion North - To fund 8Ctivities for carers,. Durham Hospital Discharge - To provide speclallst support to carers supporting Someone leaving hospital., PCP Mental Health - To deliver transformation to mental health services in the Derw8ntside locality.. D8rlington P8rent Carer- To fund specialist support for parent carers living in Darlington., Volunteer Welfare Benefits Project - To provide support by tralned volunteers to a3818t with completing benefit claim forms., Connecting Carers - To support carer8 in getting online with Infomiatlon, advice and tralning in addrtion to funding equipment,. Debt Advice for Carers - To fund a 8peciali8t advlce servlce offering support to carers experi8ncing issues with debt., Darlington Employer Proj8Ct - To Improve Support for carers employed in Darllngton,. Adutt Social Care Discharge - To provide support to unpaid carers,. DCC Infection Control - To support the organisation in reducing the risk of infection due to Covid-19,' DCC Recovery & Reset - To improve support for employed carers and digitally connecting them to reduce social isolation.. Carers Wellbeing Fund - To provide carer groups and events and emergency grants for carers., Durham Parent Carer- To fund specialist support to parent carers Ilving in County Durham,. Darlington Hospital Dlscharge - To provide specialist support to earers supporting someone leavlng hospit81., Mental Health Developmenl Carer Support - To support carers through the discharge process from Mental Health Trusts., Needs Led Pathway - To support parent carers especially th08e whose child has been diagnosed with neuro- developmental issu8s (e.g. Autism, ADHD, etc)", Other- Other smaller projects. 26 Unrestrfcted funds (Contlnued) The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to speciflc conditions by donors and grantors as to how thay 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 2023 Incomlng Resources resources expended Transfern At 31 March 2024 Designated Fixed Asset Fund General funds 913 549,900 900,239 (913) (938,046) 93,115 605.208 550,813 900,239 (938,959) 93,115 605.208 -24-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 26 Unrastrlcted fund8 Prevlous yèar: (Contlnued) At 1 Aprll 2022 Incoming Resources resourGe8 expanded Transfers At 31 March 2023 Designated Fixed Asset Fund General funds 1,166 580,674 793,691 (253) (895,887) 913 549,900 71,422 581,840 793,691 (896,140) 71,422 550,813 27 Analys18 of nat assets betwoen funds Unrestrlcted funds 2024 Re8trlctad fund8 2024 Total At 31 Mah 2024.. Current assetsl(liabllities) 2024 605,208 55,906 681,114 605,208 55,906 681,114 Unre8trlctsd fund8 2023 Restrlcted fvnd8 2023 Total At 31 March 2023: Tangible assets Current assetsl(liabilities) 2023 913 549,900 913 639,614 89.714 550,813 89,714 640,527 28 Oporatlng 18a8e commltments Lessee At the reporting end date the charity had outstanding commitments for future minimum le88e payments under nOnnCe11ab1e operating leases, which fall due as follows: 2024 2023 V¥fjthin one year Ben two and five years 11,891 23,782 11,891 11,891 35,673 -25-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 29 Relatad party transactlon8 Transactions wlth related partles Mrs V A Burnip, trustee. is a director of Vonne. Induded in charitable activities expenditure is £426 (2023 - £300) in r81ation to services provided by Vonne. The transactions were at arms-length. 30 Prlor perlod adjustment A prior year adjustment has been made to reclassrfy bank balances held on short term deposits totalling £172,126 as curr8nt asset investments rather than bank and cash. This adjustment is presentational and ha8 no effect on retained 8amings brought foThvard. Reconclllatlon of changes In equlty The prior perlod adjustrnents do not glve rlse to any effect upon equity. 31 Cash generatod from operatlon$ 2024 2023 Surplusl(deficit) for the year 20,587 (200,695) Adjustments for.. Investment income r8cognlsed In statement of financial activities Depreciation and imp8imient of tanglble fixed assets Movements in worklng capltal.. Decreasel(increase) in debtors (Decrease)lincrease in creditors (Decrease)lincrease In deferred income (8,305) 913 (3,012) 253 173,314 (7.721) (183,147) 14,721 159.676 Cash gonerated froml{ab8orbed by) operatlons 178,788 (212,204) 32 Analys18 of changes In n•t funds The charity had no matehal debt during the year. -26-