Charity reglstratlon number 1069278 Company registratlon number 03534933 (England and Wales) DURHAM COUNTY CARERS SUPPORT ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
DURHAM COUNTY CARERS SUPPORT LEGALAND ADMINISTRATIVE INFORMATION Trustees Mrs J Potts Mrs A Vasey Mrs M Usher Mrs M Normanton Mrs V A Burnip Mr l Briggs Mrs K E Vasey Mr S F Vasey (Appointed 12 November 2024) Charlty number 1069278 Company numbor 03534933 Reglstsred offlce Th8 Old Methodist Church Durham Street Spennymoor Co Durham DL16 7AT Audltor Allen Sykes Audit Limited 5 Henson Close South Church Enterprfse Park BishopAuckland Co Durham DL14 6WA
DURHAM COUNTY CARERS SUPPORT CONTENTS Page Trustees, report Independent auditor's report 7-10 ststement of financi81 activities 11 ststement of financial position 12 Statement of cash flows 13 Notes to the financial statement8 14-26
DURHAM COUNTY CARERS SUPPORT TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees, vtho are also the directors for the purposes of company law. present their annual report and financial statements for the ygar ended 31 March 2025. The financial ststements have been pPared In accordance with the accounting policies set out in note 1 to the financial ststements and comply with the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Sreland (FRS 102)" (effective 1 January 2019). Objectlves and actlvltles A summary of the objects of the charity as set out in its goveming document.. The relief of need, hardshlp, povety or distress mainly but not exclusively in the County of Durham including but without limitation the promotion of support of the health and welfare of people { Carers I with r8sFonsibilities for caring for those in need of support and asslstance by reason. by age, infimiity, disability or povety. The purpose of the charity is contained in our "Mission Ststemenv,: 'Durham County Carers Support aims to provide a better lif8 for Carers" On 1st July 2012 we became Durham County Carer8 Support following the merger of the four former Carer C8ntres (Derwentside Carer Centre, Durham and Chester le Street Carer Support, E8sington District Carer Support and Durham Dales Action for Carers) into Sedgefield Locality Carers Centre which then changed Its name. The service ¢over8 the whole of County Durham and offers 8UPPQrt to all adults caring for someone in the County. Our'vlslon" 8et8 Out the overall long-term outcome8 of the charity.. "Creating a community where Carer8 are recogni8ed, valued and supported" In Setting ihe objects and planning the activities of the organisation, the Trustees hav8 given careful con8id8r8tion to the Charity Commission's general guidance on public benefit. Overall Strategy for dellverlng our oble¢tlve8 The overall stralegy for delivering the organisats'on's obj8CtiV88 18 to have a clear strateglc plan linked to an Operats'onal and Development plan, ensuring that all stakeholders are consulted when developing and y)d8ting these. We focus on listening to Carers and responding to their changlng n88d8 whilst working in partrtership with wide range of stakeholders from health, 80cial care and the voluntary and community sector. We have d8v8loped eff8Ctive ways of gathering feedback and consulting with Carers and regularly revlew systems to en8ure they are fit for purpose. In the lasl few years, we have developed our methods of using digital tools, face to face and In groups to listen to our service user5 and shape the servlce accordingly. The model of dellvery is based on front line generlc patch-based workers supported by project workers, peer support workers and a S8nior Leadership Team (SLT). We use a triage system to ensure appropriate levels of support and prioritisation are given depending on the level of ne8d. Ive use feedback, data and monltorfng to ensure a process of continuous Improv8ment is in place to overcome the challenges faced. We carried out a full sunf8y in early 2024 and will be due to repeat this in eady 2026. W8 have used the results of this, the consultation events in March 2024, our continuous satisfaction surveys to newly registered Carers and our outcome monitoring results to shape the servi. We also gather infonnal feedback on an ongoing ba81S. Recent results from this showed a satisfaction rating of 9.57 out of 10 and 95% would recommend th8 service to others, 98% said the support met their needs. Some comments such as "We are really satisfied with the help and information we received-, it made Ilfe easier and bearable. "The support has been amazing, informative, helpful and empathetic. "Knowing someone is there and not feeling so isolated.. Feedback wlll shape the direction and shap8 of our planning and has already infomied developments.
DURHAM COUNTY CARERS SUPPORT TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT> (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and perfornianco A highlight of the year was in November 2024 when we were notified we had been awarded The King's Award for Voluntary Service by King Charles. This is a fantastic achievement and the equivalent for a charity of 8n MBE. It followed a nomination by Point North and 8 rigorous assessment process over many months. On 20th March His Majesty's Lord Lieutenant Mrs Sue Snowden, attended our office at Spennymoor and presented the award, certificate and a beautiful crystal sculptur8. Two representatives were then Invited to the royal garden party at Buckingham Palace in June 2025. The second huge achievement was purchasing and moving Into our newly refurbished building in Spennymoor in October 2024. This was made possible by amazlng legacies from Geoffrey Stsnley Walk8r and Silvia Dobinson. This asset goes a long way to sustain our futur8 and ensure stability and end uncert8lnty that short temi leases caused In the past. The thlrd great achlev8m8nt was to win the Investors in Environment Silver award in September 2024. Thls shows how we take our envlronmentsl impact seriously and work hard to reduce It wherever p088ible. During the year we had 3795 referrals in total beeen County Durham and Darlington. Our frontline support with ben8fit8 and grants continues to be in huge demand. In Durham 682 Carers were supported to gain £2,086,826 In annu81 income and £399,182 in backdated awards. Grants secured were £35,070. In Darlington the 8econd year of benefit support helped 36 Carers to gain £115,597 annually from benefits and £16,000 in backdated awards, and 37 gained grants totalling £13,122. Worklng closely with DCC we dalivered £205K of Household Support fundlng to Carers. This includes vouchers for fuel and food, funding for certaln whltegoods, support with fuel debt etc. This fundlng comes via central government and 1$ aimed at those hou8ehold8 most affected by the cost-of-llvlng crlsls. We have continued to develop our digiial offer whilst keeping the f8ce-ttrface contact for vulnerable Carers who need this most. Webslte vislts grew to over 4,200 per month In the year. Our Facebook reach is now 12,697 per month and our Facebook Carer forum now has 750 members. We have an instant messaging servlce via the website that deall with over 165 requests, and we now have embraced some features of Al to support (t of hours queries. We circulate a monthly upd8te to 18,532 via email and have over 10,000 Interactions on other social media such as TikTok and Instagram. We are vary excited to be developing a Virtual Carer Centre to extend our offer thi8 year.
DURHAM COUNTY CARERS SUPPORT TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Carers Rights and Carers Week events 2024 Carers Week 2024 was all about 'Putting Carers on the map. and we did this by working with partners and our tearn and delivering 22 information events, stands and supporting partners events. This resulted in a surge in referrals and aWanesS raising. Carers Rights Day was focused on financial support from DCCS and our partners and we held 6 events and invited Carers to come along to our one stop shops. This helped prepare for the winter challenges. Following a training survey, we developed a trainlng plan and durlng the year dellvered a wide range of workshops, courses and activities mostly face to face to 622 Carers across County Durham and Darlington. These were funded by a mixture of Durham County Council Care Academy, Darlington Borough Council funding, working with partners and our Carer Wellb8ing fund from fundraising and donations. A mixture of in house and external train8r8 are Sourced. Th8 aim is to provide practic81 help, peer support and ways to improve health and wellbeing. All courses are evaluated, and a sample of comments include 'This course was very interesting. I have used the strategies vthich have helped with communlcatlon b8tW88n my881f and my son" I have been feeling isolated and unaware of at sen4ices are out there until l attended today Vlell presented course, relaxlng and aasy to follow with plenty of time to a8k questions.. Tha Volunteer 88rvlc8 has contrfbuted a huge 11,796 hours of support. Thls Includes dellverfng counselling to 592 Carers and the 'Keeping in Touch" team calling 239 Carers. resulting in many of these getting additional support and services. A focus on developlng th8 benefit form filling service has enabled 139 families to get support with child DLA. Our 7 support groups are now attended by an average of 100 every month. The Hospital Discharge teams based in County Durham and Darflngton acute h08Pltals have developed great links with front line 8taff and management in both ar8as. They have supported 280 Carers during the year end we have secured an extension on this funding to continue the work in 25126. Additional fundlng th[8 year wa8 $8cur8d from 8811inger Trust to enhance the volunteer servica, Ma80nlc Foundation for 2 years specialist Parent Carer support and Darlington Borough Council for specialist Parent Carer and Connecting Carer projects. Carers Trust awarded us 8n 18 month grant to deliver a Carer Money Matters project alongside 23 other Carer Centre8 nationally. This funding came from the Northern Gas NeorkS to offer 8UPPOrt around fuel efficiency and debt, income maximlsatlon and cost of living i53ues. Key Statlstlcs 202312024 County Durham statistics. 3273 referrals during the year. 682 supported with benefits. £2,086,826 In additional income secured as a result and £399,182 in backdated payments. 4362 Carer discount cards is8ued. 2839 Carer breaks funded and organised. Darllngton st8tlsts'c8. 522 referrals during the year. 36 Carers supported wlth b8n8fits, gaining £115,597 In additional income and £16,000 in backdated awards. £13,122 secured from grants for Indlvldual Carers. Flnanclal rnvlew ReseNes policy The organisats'on has a R6serve Pollcy that18 reviewed on an annual basis by the Board of Truste88. 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, administration and support costs. At 31 March 2025 the company held unrestricted free reserves of £511,772 which Is consldered to be more than adequate in relation to the requirements of the reserve policy.
DURHAM COUNTY CARERS SUPPORT TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Plans for futur8 periods We are developing a plan to utilise our new building and make it as environmentslly friendly as possible. This will enable us to continue to move towards the Green Investors in Environment award, the highest accomplishment an organisation can aGhieve. Ve have developed an Operation and Development Plan from the Strateglc Plan to Inform our day to day working. This helps us monitor progress and develop individual and team actions. This is reported to our Trustee board quarterly. In Darlington our expanded team includes a Hospital Discharge 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 availabl8, work with more partn8r8 and hopefully achiev8 our mission to improve the life of Carers in Darlington. In County Durham our Partnership and Engagement Coordinator has delivered 48 Carer awareness sessions to health, social care and VCS teams in the year and has a plan to continue this work. She is targeting work with GP surgeries, 80cial care teams and voluntary sector agenGies particularly when identifying areas of lower referrals. We will be ensuring that Carers have various accessible ways to shape the service through surveys, feedback opportunits'es and infomial routes. By listenlng to Ihls w8 will develop our 88P4ices using this lived experience. Finally, we are continuing to develop our digital offer and reach and will be launching a vlrtual Carer Centre funded by Durham County Council in 2025 and an Artificial Intelligence (Al) platform funded by Carers Trust during the year. Thls will enable access to our resource8. training and service to Carer5 who sign up to it, 24 hours a day. Structure, governance and manag•m•nt Governlng document Durham County Carer Support (DCCS) 18 a charity and a company limited by guarantee. Sedgefield Locality Carer Centre was renamed Durham County Carer8 Support on 1st July 2012 and the other four formar Carer Centres merged into it on this date. The company was established under 8 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 members are required to contrlbute an amount of £1 on the winding up of the organisation. The trustees, who are al80 the dlrectors for th8 purpose of company law, and who served during the year and up to the date of signature of the financial statements were.. Mrs J Potts Mrs A Vasey Mrs M Usher Mrs M Nomianton Mrs VA Bumip Mr l Briggs Mr O Oluwatuyl Mrs K E Vasey Mr S F Vasey (Resigned 3 June 2025) (Appointed 12 November 2024)
DURHAM COUNTY CARERS SUPPORT TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Recrultment and appolntment of new Dlrectors The Trustees of the charity are also Directors for the purposes of company law. Under the requirements of the Memorandum and Articles of Association, at the annual general meeting one third of the directors who are subject to retirement by rotatlon, or the number nearest to one third, shall retire, but rf there is only one director who is subject to retire by rotation, helshe shall tire. If the vacancies are not filled, the retiring directors, if willlng, can be deemed to have been re-appoint8d. The Articles of Assoclation state that the Company Shall use all reasonable endeavours to ensure that not less than 25% of the directors from time to time shall te servlce users. Curr8ntly the majority of Directors are Carers or fomer Carers living in County Durham thereby ensuring that the organisation is govemed by representatives of those it seeks to seNe. The Board of Directors has identified key skills required by Directors and has implemented a fair recruitment process involving provision of inform8tion on the role and skills required and a formal application process for all interested parties. In an effort to maintain a broad skill mix, each Director completes a curriculum vltae of experience, positions held and ski118, updated annually. Organlsatlonal structure The Board of Dlrectors Is elected by the membarship and Can comprisa up to slxteen members and h88 responsibility for the strategic dlrection and policy of the company and ensuring it meets legal requirement8. They have appointed staff to undertake the day to day running of the organisation led by the Chief Executive delegated to manage the day-tfrday operats'ons of the organisation. In addition to bi-monthly meetings of the Board of Director8, the Elected Officers of the Executive Board of the Board of Directors meet regularly to review polity, strategy, finance and human resource issues. The organisation ha8 established a senior management team involving the Chief Executive 8nd Senior Managers to oversee development and operatlon8, review performance inform81ion, make financial declslons within the agreed annual budget and prepare reports and recommendations for the Board of Directors. Inductlon and tralnlng of Dlrectorn All Directors hav8 an induction and all Directors are issued with a Director8 Handbook which covers their legal obligations und8r charity and company law, summari8s of the Memorandum and Articles of Association, roles and responsibilities, organisational reporting structures and staff structures, health & safety policy and procedures Information. Dlrectors also have policy irKluction$ on Confidentialty. Equality & Diverslty, Health & Safety and Quality. Rlsk Management The Board of Directors and Management Team produce an updated risk reglster once a year. Thls follows a review of risks to whlch DCCS is exposed through assesslng all areas of the organisation's activities. These cover govemance. m8nagement, 8nvlronment, operations and finance. The risk register has a rating against each risk and identifies what controls are In process and any gaps. Leads are Identified and dates when actions are to be completed are set. As a contract requirement we 8lso have a business continuity plan to show how we would continue to operate in the face of disasters or a major breakdown. In March 2021 we were successful in securing Trusted Charty award which included an extemal assessment of a wide range of areas, including the management of risk and Trustee and Senior Management policies and prOcJure$. Relatlonshlp to der networks Durham County Carers Support is a network membw of Carers Trust. a National Charity supporting Carers and Carer Support Organisations. We have a Principles of Partnership agreement which dearly sets out each sides. responslbllities. We are also 8ffi1iated 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 regulady regionally to share intelligence and feedback to the national networks. DCCS works In partnership with VCS organisats'ons across County Durham through Advice in County Durham and Better Together forum. In Darlington we Chair the Darlington Carers Strategy vA)ich 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 2025 Related Partles None of our Directors receive remuneration or other benefit from their work with the charity. Any connection between a Director or a Senior Manager of the charty with an organisation we contract with or for must be disdosed to the full Board of Directors. statemont of trustees. 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, Report and the financial statements in accordance with applicable law and Unlted Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each flnanclal year whlch gSve a true and falr view of the state of affairs of the charity and of th8 incoming r8sources and application of resources, including the income and expenditure, of the charltable company for that year. In preparlng these financial 8tatement8, the trustees are required to., select sultsble accounting policies and then apply them consistently; - ob88rve the methods and prlnclples In the Charftles SORP. make judgements and estimates that are reasonable 8nd prudent. and prepare the financial statements on the going concem basis unless it is inappropriate to Presu that the charty will continue in operation. The truste88 are responsible for keeping adequate accounting records that dlsclose with reasonable accuracy at any tlme the flnanclal posltlon of th8 ch8rlty and enable them to ensure that the flnanc181 stat8m8nt8 comply with the Companies Act 2006. They are also responslble for safeguardlng the assets of the charlty and hence for taking reasonable steps for the preventlon and detectlon of fraud and other Irr8gularltl8s. Audltor In accordance wlth the company's artlcles, a resolutlon proposing that Allen Sykes Audlt Llmited te reappointed a8 auditor of the company will be put at a General Meeting. Small company provlslons This report has been prepar8d In accordance With the provisions applicable to companies entitled to the small companies exemption. D18clo8ure of Informatlon to audltor Each of the trustees has conflrmed that there is no infomation of which they are aware which is relevant to the audit, but of which the auditor Is unaware. They have further confirmed that they have taken appropriate steps to Identify such relevant information and to establish that the auditor is aware of such information. The trustees, report was approved by th8 Board of Trust8es. Sf VcbQty Mrs J Potts Trustee Mr S F Vasey Trustee 5 November 2025
DURHAM COUNTY CARERS SUPPORT INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DURHAM COUNTY CARERS SUPPORT Oplnlon Vve have audited the financial statements of Durham County Carers Support (the 'charity'l for the year ended 31 March 2025 which comprise the statement of financlal activities, the statement 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 is applicable law and United Kingdom Accounting Standards, Including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic ol Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the state of the charitable company's affalrs as at 31 March 2025 and of its incoming re80urce8 and application of resour$, including its income and expanditure, for the year then ended,. have been properly prepared in accordance with Unlted Kingdom Gener811y Accepted Accountlng Practi. and have been prepared in accordance wlth the requirements of th• Companies Act 2006. Bas18 for oplnlon We conducted our audlt In accordance with Internatlonal Standards on Auditing (UK) (ISA8 (UK)) and applicable law. Our responsibilities under those 8tandards are further described In th8 Auditorfs responslbllltlgs for the 8udit ol the financi81 stat8ments section of our report. We are independent of the charity in accordance wlth the ethical requirements that are relevant to our audit of the financial statements in the UK, Including the FRC'S Ethical standard, and we have fulfilled our other ethlcal responsibilities in accordance with these requirements. We belleva that the audlt 8vidence Nve have obtained is sufficlent and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concorn In auditlng the financial statements, we have concluded that the tru8tee8' use of the going concem ba818 of accounting In the preperation of the financial st8tem8nts is appropriate. Based on the work we have performed, we have not identified any material uncartainties relating to events or conditions that, individually or collectively, may cast slgnlficant doubt on the charity's ablllty to continue as 8 golng concem for a period of at least fv1ve months from when the financial statem¢nts are authorls8d for issue. Our responsibilities and the re8ponsibllltlas of the trustees vAth respect to going concern are descrlbed in the relevant 8e¢tlons of this report, Other Informatlon The other infomiation comprises the information included in the annual report other than the finarcial statement5 and our audltor's report thereon. The trustees are responsible for the other Infomiation contained wlthin the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent othepwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the Other information and, In doing so, consider whether the other information is materially inconsistent with the financlal statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we idenlify such material inconslstencies or apparent material misstatements, we are required to determine whether this glves rise to a material misststement in the financial statements themselves. If, based on the work we have perfomied, w8 conclude that there is a material misstatement of this other infonnation, we are required to report that fact. Vve have nothing to report in this regard. Oplnlons on other matters pscrIbed by the Companles Act 2006 In our opinlon. based on the work undertaken in the course of our audlt.. the information given in the trustees, report for the financial year for which the financial statements are prepared, which Includes the directors, report prepared for the purposes of company law, is consisterrt with the financial stalements-, and the directors, report included within 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 whlch wo are required to report by exceptlon In the light of the knowledge and understanding of the charity and its environment obtain8d in the course of the audit. we have not identified material misstatements in the directors, report included within the trustees. report. We have nothlng to report in sPeCt of the following matters in relation to which the Companies Act 2008 requires us to r8POrt to you if, in our opinion- adequate accounting record8 hav8 not been kept, or retums adequate for our audit have not been rec8lved from branches not visited by us., or the financial statements are not in agreement with the accounting records and retums; or certain disdosures of trustee8' remun8ration 8pecifi8d by law are 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 companies regime and take advantage of the small companies, exemptions in preparing the Iru8tees' report and from the requirement to prepare a strateglc report. Respon81bllltles of trustees As explained more fully in the statement of trustees, responsibilits'es, ihe trustees, who a also the directors of the charity for the purpose of company law, are responsible for the preparats'on of the financial statements and for being satisfied that they give a true and fair view, and foi such intemal control as the trustees detemiine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparlng the flnanclal stalements, the trustees are responsible for assesslng the charity's ability to contlnue as 8 going coneem, di8cIo8ing, a8 applicable, matters related to going concern and using the golng concern basis of accounting unless the trustaes either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do 80. Audltorf8 rn8pon81bllltle8 for the audlt of th• flnanclal statements Our objectives are lo obtain reesonable assurance about whether the financial Statements as a whole are fr88 from material misstatement, whether due to fr8ud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance viith ISA5 (UK) will always d8t8Ct a material misstat8ment when it exists. Misstatements can arise from fraud or error and are considered material If, Indlvldually or In the aggregate, they could reasonably be expected to influence the economic decisions of users tsken on the basis of these financlal statements. Irregularities, including fraud, are instances of non-compliance with18ws and regulations. Ijve design procedures In line with our r8sponsibilit18s, Outlined above, to detect material misstatements in respect of irregularities, including fraud. The extant to whlGh our proGedur8s are capable of detecting irregularities, 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 collectively had the appropriate cornpeten, capabilitie5 and skills to identify or recognise non-compliance wth applicablè laws and regulations., we identified the laws and regulations applicable to the company through discussions with directo and other management, and from our commercial knowledge and experience of the sector., we focused on specific laws and regulations whlch we considered may have a direct material effect on the fflnancial statements or the operations of the company, induding the Companies Act 2006, Charities Act 2011 , taxation 18glslation, data protectlon, anti-bribery. employment, environmental and health and safety legislation., vie 8SS888ed the extent of compliance with the laws and regulations identlfied above through making enqulrles of management and inspecting legal Corresponden., and identified laws and regulatlons were communicated within the audit team regularty and the team remained alert to instances of non-compliance throughout the audit. We assessed th8 8usceptlbllity of the company'8 financial statements to material misstatement, Including obtsining an understanding of how fraud might occur, by: making enquiries of menagement as to where they consldered th¢r& was susceptlblllty to fraud, thelr knowledge of actual, susp8ct8d and alleged fraud., and considering the intemal controls in place to mitigate rlsks of fraud and non-compllance with laws and regulations. To address the risk of fraud through management blas and override of controls, we.. performed analytical procedures to identify any unusual or unexpected relationships., tested lournal entries to identify unusual transactions,. • assessed whether judgements and 8ssumptions made in detemiining the accounting estlmate8 were Indicative of potential bias,. and investigated the rationale behind any identified significant or unusual transaction8. In response to the rfsk of Irregularities and non-compliance wlth laws and regul8tion8, we deslgned procedures which included, but were not limited to.. • agreeing financial ststement disclosures to underlying supporting docum8ntatlon; 8nqulring of management as to actual and potential litigation and claims; and reviewing correspondence with HMRC, relevant regulators and the company's legal advl8ors. There are inherent limitations In our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become awar8 of non-compliance. Auditing standards also Ilmlt the audit procedures required to Identify non-compliance with laws and gulationS to enquiry of the directors and other management and the inspection of regulatory and legal correspondenGe, if any. Material misstatements that arise due to fraud 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 with ISAS (UK). we exercise professional Judgment and maintain professional scepticisrn throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perfom audit procedures responsive to those risks. and obtain audit evidence that is sufficient and appropriate to provide a basls for our opinion. The risk of not detecting a material mlsstatement resulting from fraud is higher than for one resulting from error, as fraud may Involve collusion, forgery, intentional omissions, misrepresentstions, or the override of internal control. Obtsin an understandlng of internal control relevant to the audit in order to design audit procedures that are appropriate in the circum8tanc8s, but not for the purpose of expressing an opinion on the effective88 of the internal control. Evaluate the appropriateness of accountlng policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accountlng and, based on the audit eviderice obtained, whether a material uncerialnty exists related to events or conditions that may cast significant doubt on tha charity's ability to ¢ontinue as a going concem. If we conclude that a material uncert8inty exists, we are r8quired to draw attention in our audltor's report to the relat1 dlsclosure8 in the financial statements or, If such disclosures are inadequate, to modify our opinion. Our concluslons are based on the audil evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charty to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statement8. including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communlcate with those tharged with govemance regarding, among other matter8, the planned scope and timing of the audlt and significant audit findings, including any significant deficiencies In internal control that we identify during our audlt. A further d88cription of our responsibilitlas Is available on the Financlal Reporting Council's vAbslte at: https'.11 vMw.frc.org.uklauditorsre8ponsibilities. Thls description foms part of our audltor's report. Use of our report This report is made solely to the charitable company's members, as a body, in accordance wlth Chapt&r 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitat4e company's members those matters we are r8quired to state to them In an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have fomied. (f P John P Yarrow FCA Isenlor Statutory Audltor) for and on behalf of Allon Sykes Audlt Llmltod 2o3r Chartered Accountants Statutory Audltor 5 Henson Close South Church Enterprise Park BishopAuckland Co Durham DL14 6WA 10-
DURHAM COUNTY CARERS SUPPORT STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrostrlcted Restrlcted funds funds 2025 2026 Total Unrestrfcted Restricted funds funds 2024 2024 Total 2025 2024 Notes Income and endowments from: Donations and legacies Charitable activities Other trading activitias Investments other inGome 880,069 90 918,532 880,159 916,532 11,901 12,012 1,447 871,034 1,900 10,358 8.305 8,642 871,034 788,894 10,358 8,305 8,642 786,994 11,901 12,012 1,447 Total Income 905,429 916,622 1,822,051 900,239 786,994 1,687.233 Exp•ndlture on: Raising funds Charitable activities 2,913 912,964 2,913 699,782 1,812,746 4,738 934,221 4,738 727.687 1,661,908 10 Total axpondlture 91S,877 699,782 1,615,659 938,959 727,687 1,666,646 Net Incomel{expandlture) {10,448) 216,840 206,392 (38,720> 59.307 20,587 Transfers between funds 17 129,370 (129,370) 93,115 (93.115) Net movemont In funds 12 118,922 87,470 206,392 54,395 (33,808) 20,587 Recon¢lllatlon of funds: Fund balances at 1 April 2024 605,208 55,906 661,114 550,813 89,714 640,527 Fund balance8 at 31 March 2025 724,130 143,376 867,506 605,208 55,906 681.114 The statement of flnancial activities includes all gains and losses reco9nised in the year. All income and expenditure derlve from continulng 8Ctlvltles. 11
DURHAM COUNTY CARERS SUPPORT STATEMENT OF FINANCIAL POSITION ASAT 31 MARCH 2025 2026 2024 Notes Flxed assets Tangible assets 212,358 Current a33ets Stocks Debtors Investments Cash at bank and In hand 19 20 21 400 55,910 266,756 588,032 400 40,518 173,515 684,219 911,098 898,652 Credltors: amounts falllng due wlthln one year 22 {255,950) (237,538) Net current a880t8 655.148 681,114 Total assots1088 curront Ilabllltles 867,506 661,114 Net assgts 887.506 681,114 The funds of tho charlty Restricted income funds Unrestrict8d funds 26 143,376 724,130 55,906 805,208 867,506 661,114 The financial statements were approved by the trustees and auth0ri8ed for issue on 5 November 2025 Mrs J Potts Trustee Mr S F Vasey Trustee Company registration number 03534933 (England and Ivales) 12-
DURHAM COUNTY CARERS SUPPORT STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notss Cash flows from operatlng actlvltle8 Cash generated from operations 30 199,545 178,788 Investlng actlvltles Purchase of tangible fixed assets Investrnent income received (214,503) 12,012 8,305 Net cash (used In)Igoneratsd from Investlng actlvltles (202,491) 8,305 Net cash usod In flnanclng a¢tlvltles Not (decreaseVlncrea88 In cash and cash equlvalonts (2,946) 187,093 Cash and cash equivalents at beglnnlng of year 857,734 670,641 Cash and cash oqulval•nts ai end of year 854,788 857,734 Relallng to: Cash at bank and in hand Short tenn deposits included in current asset investments 588,032 684,219 266,758 173,515 13-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcies Charlty Informatlon Durt)am County Carers Support Is a private company limited by guarantee incorporated In England and Vvales. The registered office is The Old Methodist Church, Durham Street, Spennymoor, Co Durham, DL16 7AT. 1.1 Accountlng convontlon The financial statements have been prepared In accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. ('FRS 102°) and the Chariti85 SORP "Accounting and Reporting by Charities: Statement of Recomm8nd8d Practice applicable to charltles preparlng thelr accounts in accordance with the Financi81 Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" {effective 1 January 2019). The charity is a Publlc Benefit Entity as defined by FRS 102. The flnancial statements are prepared in sterling, which Is th8 functional currency of the charity. Monetary amount8 in the88 financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, The prlnclpal accounting poliaes adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the trustees have 8 reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the tnBtees continue to adopt the golng conc8m basi8 of accounting in preparing th8 financial statement8. 1.3 Charltablo fund8 Unrestricted funds are avallable for use at tha discretlon of the tru8tee3 in furtherance of thelr charitable objects'ves. Restricted funds are subject to speclfic conditions by donors or grantors as to how they may ba used. The purposes and uses of the re8tricted funds are Set out in the notes to the financlal statements. 1.4 Income Income18 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 recelvad. Cash donatlons are recognised on receipt. Other donations 8re recognised once the charity has been notffiad of the donation, unless performan conditions require deferral of the amount. Income tax recovarable in relation to donations recelved undar 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 distributlon, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 14-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnued) 1.6 Expendlture Expenditure 18 recognised once there is a legal or constructive obligation to transfer economic benefit to 8 third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligats'on can be measured reliably. Expendlture 18 classlfled by activty. The costs of each actlvity are made up of the total of dIrt costs and shared costs, including support costs involved in undertaking each activity. Direct costs attrlbutable 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 attributsble to a single activity are apportioned bebNeen those activities on a basis consistent with the use of resources. Central staff Costs are allocated on the basis of time spent, and d8preci8tion ch8rg88 are allocated on the portion of the asset's use. 1.6 Tanglble flxed a880ts Tangible fixed assets are Inltlally measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment1088es. Depr6ciation is recognised so as to wr5te off the cost or valuatlon of a88ets less their residual valu88 over thelr useful live5 on the following bases.. Freehold land and buildings Flxtures, Flttlngs & Equipment 2% straight line 15% 3tr8ight line The galn or1088 arising on the disposal of an asset is detemiined as the difference between the sale proceeds and the carylng valu6 of the asset, and 18 recognised in the statement of financial activities. 1.7 Impalmiont of flxod assets At each reporting end date, the charlty revlews the carrylng amounts of its tsngible assets to determlne whether there is any indication that those assets have suffered an impairment loss. If any such IndatIOn exists, the recoverabl8 amount of the asset 18 e8timat&d In order to dat&rmlne the extent of the impairment loss (If any). 1.8 Stocks stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purcha8e, costs of conversion and other costs incurred in bringlng the stock to its present locats'on and condition. Net realisable value is the estlmated selling price less all estimated costs of completlon and costs to be incurred in marketing, selling and d18trlbution. 1.9 Flnan¢lal 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. Basic financlal assets Basic financial assets, which include debtors and cash and bank balances, are initially rneasud at transaction price including transaction costs and are subsequently carried at amorti8ed cost using the effective interest method unless th8 arrangement constitutes a financing transactlon, where transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within on8 year are not amortised. 15-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnued) Baslc financlal Ilabilities B8sic financial liabilities, includlng creditors and bank loans are initially recognised at transaction prlce unless the arrangement constitutes a financing transaction, ere the debt instrument is measured at the present value of the future payments discounted at a market rate of irrterest. Financial liabilltie8 classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or senfices that have been acquired in the Ordin 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 transactlon price and subsequently measured at amortised cost using the effective interest method. 1.10 Retlrement beneflts Payments to defined contrlbutlon retirement benefit schemes are charged as an exp8ns8 as they fall due. Crltl¢al accountlng e8tlmates and Judg•monts In the application of the charity's accounting policies, the trustee8 are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readlly apparent from other sources. The estimates and associated assumptions ar8 based on hlstorical experience and other factors that are considered to be relevant. Actual results m8y dlffer from these estimates. The e8tim8t88 and underlying a88umptions are reviewed on an ongoing basis. Revisions to accounting estimates ara recognised in the period in which the estimate is revised where the revision affect8 only that perlod, or In the perfod of the revision and future periods where the revision affects both current and future periods. Company Llmlted by Guarantse The company is incorporated under the Companies Act 2008 and 15 limited by guarantee, each member having undertaken to Gontribute such amounts not exceeding £1 a5 may be required in the event of the company being wound up whilst he or she is still a member or within on8 year ther8aft8r. At 31 March 2025 there Were 210 m8mbers (2024 - 213 member8). Donatlons and legac1•8 Unrestrlcted Rgstrlcted funds funds Total Unrestricted funds 2026 2026 2026 2024 Donations and gifts Legacies receivable Grants 10,908 73,733 795,428 90 10,998 73,733 795,428 10,414 102,500 758,120 880,069 90 880,159 871.034 16-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Donations and lagacles (Continued) Grants Durham County Council & NHS County Durham Ballinger Tw8t 775,428 20,000 775,428 20,000 758.120 795.428 795,428 758,120 Income from charltable actlvltlos Unrestrlcted Restrlcted fund$ funds 2025 2025 Totsl Unrestrlcted Restrlcted fund8 funds 2024 2024 Total 2025 2024 Carer 8UPPOrt Perfomiance related grants 916,532 916,532 1,900 788,994 788,894 P•rfomianc• related grants analys18 Carnr support Carer Support 2025 2024 NHS Carer Break Darlington Carers Support Parent carer DCC & NHS County Durham R081 & Opp8 Carer Breaks PCT Mental Health Durham Hospital Discharge Carers Trust - Fuel povety alleviation Darlington Hospltal Discharga DWP Household Support Other 219,720 106.691 28.215 82,080 43,451 70,000 50,000 35,000 211,500 69,875 219,720 108,631 23,000 82,080 43,192 70,000 8,750 185,500 50.021 918,532 788,894 Income from other tradlng actlvltles Unrestrlcted Unrestrlctsd funds funds 2025 2024 Fundraising activities 11,901 10,358 17-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from Investments Unrostrlcted Unrestrlcted funds funds 2025 2024 Bank Interest Receivable 12,012 8,305 Other Incomo Unr88trlcted Unre8trfcted funds funds 2025 2024 Other income 1,447 8,642 Expendlture on ral8lng funds Unr•8trlcted Unrestrlcted funds funds 2025 2024 Fundralslng and publlclty Other fundraislng costs 2,913 4,738 18-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Expenditure on charltable actjvitles Carer support 2020 Carer Support 2024 Dlrect costs Staff costs SLJpervision for Counselllng Other costs Carer Breaks Carer Events DCC Vouchers 257,369 2,865 2,979 259,189 1,833 151,437 239,521 1,328 10,906 246,361 20,288 176,059 875,652 694,483 Sharo of 8UPPOrt and governanco ¢08ts {800 noto 11) Support Govemance 932,877 4,417 961,896 5,549 1,812,748 1,661,908 Analysls by fund Unrestricted funds Restricted funds 912,964 699,782 934,221 727,887 1,612,746 1,681,908 11 Support Costs allocated to actlvltlos 2025 2024 Staff cost$ Depreciatlon Premises costs General office costs Human resourc8S Other costs Govemance costs 704,390 2,145 53,036 76,970 4,457 91,679 4,417 767,735 913 51,082 80,660 5,971 55,535 5,549 937,094 967,445 Analysed between: Carer support 937,094 967,445 19-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Net movement in funds 2025 2024 The net movement in funds is stated after chargingl(crediting): Fees payable for tt)e audit of tho charty's financial statements Depreciation of owned tangible fixed assets 4,200 2,145 5,040 913 13 Audltor's remuneratlon Fee8 Payable to the charity'8 audltor and assoclat8S.' 2025 2024 For audlt servlces Audit of the financial stat8ments of the charity 4,200 5.040 14 Tru8ts08 None of the trustees (or any persons connected with them) received any remuneration or ben8fits from the charity during th8 year. A total of £217 (2024 - £509) was pald during the year in r8spect of board expenses and tralning. 15 Employoa8 The average monthly number of employees durlng the year was: 2025 Number 2024 Number Charltsble Activltle8 Developm8nt Management &Admln 25 24 Total 38 37 Employment costs 2026 2024 iNages and salarfes Soclal security costs Other pension costs 870,669 66,313 24,777 915,652 67,278 24,326 961,759 1,007,256 There were no employees whose annual remuneration was more than £60,000. -20-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Employees Icontlnued) Remuneratlon of key management personnel The remuneratlon of key management personnel was as follows.. 2025 2024 Aggregate compensation 84,205 89,658 16 Taxatlon The charity18 8xempt from taxatlon on its actlvities because all Its incomels applied for charitable purposes. 17 Transfers The fund transfers relat8 to either transfers from restricted funds to unrestricted funds wh8re non-monetary expenditur8 le.g. management charges, etc) has been released during the year or transfers from unr88tr1cted funds to restricted funds to cover a deficit on th8 fund where expenditure was greater than the Income receivable. The transfers have been made in order that the restricted funds shown In the balance sheet at the year-and shows the total amount of funding remainlng which has been restricted In Its purpose. 18 Tanglble flxed assets Freehold land and bulldlng8 Flxtum, Flttlng8 & Equlpmgnt Total Cost At 1 April 2024 Additions Disposals 19,098 19,098 214,503 (19,098) 214,503 (19,098) At 31 M8rch 2025 214,503 214,503 Dèpreclatlon and Impalnnont At 1 April 2024 Depreciation charged in the year Eliminated in respect of disposals 19,098 19,098 2,145 (19,098) 2,145 (19,098) At 31 March 2025 2,145 2,145 Carrylng amount At 31 March 2025 212,358 212.358 19 Stock8 2025 2024 General office supplies 400 400 21
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Debtovs 2026 2024 Amounts falllng due wtthln ono year: Trade debtors Other debtors Prepayments and accrued income 11,166 40,000 4,744 28,477 12,041 55,910 40,518 21 Current assot Inve8tmant8 2026 2024 C8sh equivalents 266,756 173,515 22 Cradltor8: amounts falllng due wlthln one year 2025 2024 Notss Olh&r taxatlon and social security Deferred government grants Trade creditors Accruals 15,017 210,900 25,433 4,6QO 16,504 175,500 38,334 7,200 23 255,950 237.538 23 Government grants Def@ed income Is included in the financial ststements 85 follows.. 2025 2024 Deferred income Is Included wlthin.. Current liabilities 210,900 175,500 Movements in the year.. Deferred income at 1 Aprll 2024 Released from previous periods ReSoUrS deferred in the year 175,500 (175,500) 210,900 175,500 (175,500) 175,500 Defeed income at 31 March 2025 210,900 175,500
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 24 Retlrement benefit schemes 2025 2024 Deflned contrlbutlon schemes Charge to profit or Ioss in respect of defined contributlon schemes 24,777 24.326 The charity operate8 a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separalely from those of the charity In an independentiy adminlstered fund. 25 Ro8trlcted funds The restricted funds of the charity comprise the unexpended balances of donations and grant8 held on trust subject to specific conditions by donors as to how they may b8 used. At 1 Aprll 2024 Incomlng Resourc68 re8our¢ expend•d Tran8fer8 At 31 March 2026 Resi & Opp8 Carer Break8 Carers Trust - Fuel Poverty Allevlation PCT Mental Health Easington Dsrlington Dlgital Carer Grant DCC Carer Breaks Darlington Carer Support DWP Household Support Darlington Hospital Dlscharge Tech for Carers Durham Hospital Discharge PCP Mental Health Darlington Parent Car Volunteer Welfare Benefits Project Durham Parent Carer Other 20,205 82,080 {35,2871 (40,387) 26.611 50,000 43,451 11,440 19,699 219,720 108,781 211,500 36,000 5,000 70,000 15,848 17,888 (17,515) (26,872) 18,606) (15,540) (213,629) (86,034) (151,4371 (31,489) {2,519) 159,723) 112,773) {13,340) 18,329) {12,323) (4,245) 24,156 4,256 529 4,159 1,940 (6,091) <20,011) (14,100) (3,405) 736 45,963 106 2,481 33,483 29,672 (6,466) (3,075) (4,074) 474 3,550 (3.157) (21,8811 (393) (5,932) (539) 28,215 422 539 55,906 916,622 (699,7821 (129,370> 143,376 -23-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 26 Restricted funds (Continued) Prnvious yoar: At 1 Aprfl 2023 Incomlng re50urces Resources expended Transfarn At 31 March 2024 Resi & Opps Carer Breaks PCT Mental Health Easington Darlington Digital Carer Grant DCC Carer Breaks Darlington Carer Support DWP Household Support Indusion North Darfington Hospital Discharge Durham Hospital Discharge PCP Mental H8alth Darlington Parent C8rer Volunteer Welfare Benefits Project DCC Racovery & Reset Carers Wellbeing Fund Durham Parent Carer Other 13,182 82,080 43,192 17.118 (38,344) (36,167) (11,212) (36,713) (7,025) (4,000) (7,780) (22,946) (5,176) (10,599) {326) (7841 (2,858) (4,044) (169) 20,205 1,940 7,780 219,720 106,631 185,500 326 8,750 70,000 13,545 1,491 (196,774) (101,455) (174,901) (7,966) (37,470) (9,501) (1,322) 29,672 10,000 {5,783) (59,200) (13,239) (29,807) (4,548) (687) (5,399) 8,511 6,807 53 3,550 64.599 4,728 23,000 915 4,117 539 89,714 786,994 (727.687) (93,115) 55,906 Detalls of restrlcted funds Resi & Opps Car8r Breaks - To provide 8 hollday and opportunity fund ft)r carers who qualify under a set criteria; Carers Trust - Fuel Poverty Allevl8tlon - To provide asslstance to car8rs Ilvlng in fuel poverty,. PCT Mental Health Egsington To provide support for carers who care for someone with a mental health condrtion living in the E85ington Iccality., Darlington Digital - To fund the connecting carers project in County Durham which aims to support carers to get online., Carer Grant - Bursaries provided for carers; DCC Carer Breaks - Funds to enable carers to have a break from their caring rol8" Darfington Carer Support - To provide a carer support service in Darlington. DWP Household Support- To provide support for carers in heating their homes. Tech for Carers - To provide technology 8UPPOrt to carers; Inclusion North - To fund activities for carers- Durham Hospital Discharge- To provide specialist support to carers supporting someone leaving hospital; PCP Mental Health - To deliver transformation to mental health services in the Depwentside Iwality,. Darlington Parent Carer- To fund specialist support for parent carers living in Darlington,. Volunteer Welfare 8enefits Project- To provide support by trained volunteers to assist with completing benefit claim fonns., DCC Recovery & Reset - To improve support for employed carers and digitally connectlng them to reduce social isolation., Carers Wellbeing Fund - To provide carer groups and events and emergency grants for car8rs' Durham Parent Carer- To fund specialist support to parent carers living in County Durham.. Darlington Hospital Discharge - To provide speclalist support to (arers 5UPPOrting someone leaving hospital., Other- Other smaller projects. -24-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 26 Unrastrlcted fund8 The unrestricted funds of the charty 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 whlch have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 Aprll 2024 Incomlng Resources resources expanded Transfers At 31 March 2025 Deslgnated Fixed As88t Fund General funds 212,358 (82,988) 212,358 511,772 605,208 905,429 (915.877) 605,208 905,429 (915,877) 129,370 724,130 Prevlous yaar: Incomlng resources Resourceg expended Transfor8 At 31 March 2024 2023 De8ignated Flxed Asset Fund General funds 913 549,900 (913) (938,046) 900,239 93,115 605,208 550,813 900,239 (938,959) 93,115 605.208 27 Analysls of net a888ts between fund8 Unre8trlctsd funds 2026 Ro8trlctad funds 2025 Total 2026 At 31 March 2026: Tangible a55ets Current 8S8etsl(Ilabilities) 212,358 511,772 212,358 655,148 143,376 724,130 143,376 867,506 Unrestrlcted funds 2024 R88trlct8d funds 2024 Total 2024 At 31 March 2024: Current assetsl(liabilities) 605,208 55,906 661,114 605,208 55,908 661,114 -25-
DURHAM COUNTY CARERS SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 28 Operatlng lease commltments Lossee At the reporting end date the charity had outstandlng commltments for future minimum lease payments under non-cancellable operating leases, which fall due as follows: 2025 2024 Within one y&8r 11,891 29 Related party transactlons Transactlons wlth rolated partle8 There are no related party transactions to disclose. 30 Cash gonarated from operatlon8 2026 2024 Surplus for the year 206,392 20,587 Adjustments for: Investment income recognised In statement of financial actlvltles Depreciatlon and impainnent of tangible flxed assets (12,012) 2,145 (8,3051 913 Movements in worklng c8Prtal: (Increase)Idecrease in debtor8 (Decrease) in credltors Increase in deferred income (15,392) (16,988) 35,400 173,314 (7.721) Cash generated from oporatlons 199,545 178.788 31 Analysls of changes In net funds The charity had no material debt during the year.