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2024-03-31-accounts

COMPANY REGISTRATION NUMBER: 03507600 CHARITY REGISTRATION NUMBER: 1069937

Suffolk Family Carers Limited Company Limited by Guarantee Financial statements

31 March 2024

Suffolk Family Carers Limited

Company Limited by Guarantee

Financial statements

Year ended 31 March 2024

Page
Trustees' annual report (incorporating the directors' report) 1
Independent auditor's report to the members 20
Statement of financial activities (including income and expenditure account) 24
Balance sheet 25
Statement of cash flows 26
Notes to the financial statements 27

Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report)

Year ended 31 March 2024

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

Introduction & context

Suffolk Family Carers (SFC) provides support to relatives, neighbours and friends of people who are living with a long term illness or disability thus enabling the person being cared for to live their lives.

Family Carers can be any age - from under 5 to 95.

In 2021, the Office for National Statistics estimated that there were 5 million carers in England & Wales with approximately 65,000 family carers living in Suffolk.

In 2023/4 alone, new registrations with SFC for carers of all ages rose to 3,830. An increase of 7% on the previous year, the highest annual increase for over 5 years.

Over the last couple of years, the number of carers providing more than 20 hours caring support per week and the complexities of the caring role has also increased.

Suffolk Family Carers recognise the emotional and financial value of family carers. Without this informal support statutory services would be overwhelmed. Carers UK estimate that Family Carers in England & Wales save the health and care system £162bn a year, which is the equivalent of funding another NHS service.

It is vitally important that we support Family Carers and ensure that they are:

Visible, Valued, Supported and Connected.

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Reference and administrative details

Registered charity name Suffolk Family Carers Limited Charity registration number 1069937 Company registration number 03507600 Principal office and registered Unit 9 office Hill View Business Park Old Ipswich Road Claydon Suffolk IP6 0AJ

The trustees

The trustees who served during the year and at the date of approval were as follows:

S Brooks - Chair J Tucker - Treasurer J Millar C Burman S Goddard G Artindale (appointed 29 November 2023) M Roberts H Kossowska-Peck B Buckley (resigned September 2024) J Lancaster (co-opted August 2024) Chief Executive K Alderson Auditor Lovewell Blake LLP Chartered accountants & statutory auditor Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB Bankers Bank of Scotland 3 Queen Street Norwich Norfolk NR2 4SG

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Objectives and activities

We are funded by many different organisations, to deliver projects to support family carers in different contexts, with differing needs. Our projects can be grouped under the following five objectives:

1. Identification of family carers and working in partnership.

Our Communities Team supports different communities in recognising and supporting family carers. We have linked with 72 Suffolk GP practices to explore and expand on the standards they can achieve. This is part of the GP Framework to support carers - to help general practices better identify and support carers of all ages. Through this activity we have also been able to support family carers themselves via GP referrals.

The Communities Team holds drop ins for carers, attends events, engages with employers, pharmacies, care homes, care agencies and seldom heard communities to raise awareness of family carers, to highlight our service and help organisations support carers themselves. This year we have built strong relationships with a number of community based organisations, including PHOEBE and BSC Multicultural Services, who both run carers projects for under-served communities. Advisers have directly supported 492 family carers registered with SFC and 533 unregistered family carers while in the community.

We have just completed the second year of our partnership with Alzheimer's Society and Suffolk County Council to run the Carers Dementia Connect Service. Our role is to undertake carers' assessments that the Dementia Connect service refers, where the family carer supports someone with dementia. We initially experienced some challenges, however a solution was put in place and we were able to complete 264 assessments, 153 more than last year. Family carers have commented that they appreciate not needing to tell their story twice, enabling them to focus on what is important to them, as a family carer.

Suffolk Family Carers is part of the REACT (Reactive Emergency Assessment Community Team) Ipswich and East; and EIT (Early Intervention Team West) partnerships - we have a family carer adviser in each team. They are part of the prevention teams in Ipswich and West Suffolk hospitals. Our family carer advisers work alongside other professionals to enable people to stay in their homes rather than have an unnecessary hospital admission. Their support to family carers is valued by other professionals in the team and the family carers they support.

"Following your visit I feel I have all the support I need and talking to you really did make me feel better".

We are delighted to be working in partnership with the Suffolk Stroke Early Supported Discharge (SSESD) Team via an NHS foundation grant. The initial pilot was successful and the grant has been extended to the end of March 2025.

We are also working in partnership with PohWer (lead partner), Suffolk User Forum and Ace Anglia to form the Suffolk Advocacy Service. We deliver a variety of statutory and community advocacy with our specialities focused on family carers and providing the Relevant Person Representative service for people deprived of their liberty. During the second year of the contract, our relationship with our partners has deepened, sharing training, best practice, and regular partnership meetings.

The project with the UK Armed Forces community has gone from strength to strength. We are focussing efforts on helping to identify family carers or those they care for who have a 'veteran' status earned through UK national service, ensuring that they are aware of their rights and entitlements including that of the Armed Forces Covenant.

"It can only help us to identify those who may have a caring role, not just within the Armed Forces Community - it could be friends, a neighbour, family member, even one of us sitting here in this room right now. This could be the first step towards us signposting a family carer to get the help and support they deserve and need".

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Our work supporting adults caring for an adult with a mental health challenge was re-funded for another year via the SAGES partnership. We have seen increased complexity of the families and circumstances requiring support and our two part time advisers help build resilience to caring roles whilst the cared for person awaits statutory services or assessment. There is currently one peer support group in place, with plans for a second. Increased resources in this area would enable us to offer a third in in the north of the county.

The Turning Point partnership for the provision of support for family carers/affected others of those with problematic use of substances or alcohol concluded on 31st March 2024. Our focus going forward will be to ensure that awareness of this group remains on the agenda and that new and existing individuals registered with us are made aware of the new service provision.

Our work with HMP Hollesley Bay has continued. We have delivered 'prepare to care' - our group awareness raising session in Lightfoot House Approved Premises to approximately 30 residents. The aim of this work is to identify individuals and work with them about how their caring roles might impact their ability to comply with their licensing requirements. As this is a relatively new concept however, there are challenges in attracting funding to resource this area of work and its developments.

We continued to utilise our education and respite opportunities with children and young people to gain feedback during the development of the All Age Carers Strategy for Suffolk.

We also co-produced our new marketing resources with young people which saw the development of the 'Is This You?' leaflet which depicted messages on a smartphone. We also created information slides to go into school reception areas and GP practices to raise awareness and help identify young carers (YC) and young adult carers (YAC).

The year saw us launch a new YC/YAC Committee which is co-chaired by a young carer. As part of Young Carers Action Day in April 2023, the committee wrote an open letter to residents of Suffolk highlighting the importance of identifying and supporting young carers and how they can 'take action'. Next year the YC/YAC Committee will be writing a questionnaire about what support young adult carers want and need.

We started a new early years National Lottery funded project to further improve the early identification of young carers from the age of 3 years. Running parents of young carer workshops encouraged support from within the family environment.

2. To provide information, advice, guidance and emotional support.

The first point of contact into the organisation is the Hub. The Hub is a source of considerable knowledge and manages initial interactions with family carers and other callers, undertaking 10,981 interactions over the year. This is our second year of family carers having the option of using our on-line referral process via our website and we saw this increase by 1,011 to 2,910 this year. Family carers are informed that they can contact us whenever they need to and the Hub will resolve their request or triage to the most appropriate team.

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Objectives and activities (continued)

"It is good to know there is someone there I can call when things like this crop up".

Calls for in-depth support are often triaged to the Duty Team. They also support family carers popping in to our carers centre, and can book in family carers to have a conversation about their caring role outside 9am-5pm which often better suits working carers. We continued to experience more family carers, new and returning, requiring focused emotional and practical support and have seen our wait list increase. However, priorities are always responded to within 2 days. We expanded the team near the end of this year and implemented a new information welcome response to on-line referrals. We have recently recruited two volunteers. The team uses active listening, health coaching skills and their in-depth knowledge of services to make referrals, explore options and together help family carers to find the next steps. 593 family carers received support this year.

The Carers Assessment Team receives referrals from Suffolk County Council and undertakes statutory carers' assessments for family carers supporting another adult/adults with any illness or condition. We experienced significant changes nearer the end of the year with the introduction of the new Self-Assessment Carers Assessment form, which we helped the County Council to pilot. We increased the amount of carers assessments processed to 1,476 per annum. We maintained the excellent quality of our carers' assessments and the service given to family carers, also supporting their emotional and physical health.

"I felt listened to and felt empathy. Acknowledgement goes a long way and I thank you for that. I know there are difficult times ahead, and in order to cope I need to put time aside for me. It's easy to forget that when one is so caught up in it all, so thank you for reminding me".

The Hospital Team covers all three main hospitals in Suffolk. The team provides emotional support, information, advice and guidance (IAG) and assists family carers to navigate the complexities of hospital discharge processes, either when the person they care for is in hospital or they themselves are. The team has directly supported 267 family carers who are registered with SFC and 363 family carers who chose not to register at that time. They have continued to develop links with medical professionals raising awareness to 1,106 professionals through bite size training, team meetings and individual interactions.

"The Hospital worker from SFC has been incredibly supportive and has given me many useful contacts and information, which I have contacted. She has been in checking in with me and I'm so grateful for all the support as life has been so traumatic and will only get worse. Just knowing I can contact SFC, who are able to listen to me and help makes such a difference at this very challenging time".

The Mental Health and Wellbeing Service continues to deliver services in a flexible way, offering a variety of options for those looking for information, advice, guidance and emotional support, specifically telephone, email, online or in person 1:1 time with an adviser. Peer support is available via our in-person groups and workshops and there are online workshops for those who prefer this option or are limited by their caring roles.

"Just having someone to talk to is so helpful, you've been a life saver."

Ensuring that family carers feel informed in their role remains key to the work of the Information and Education Team who has continued to work on a range of self-access videos and resources. Feedback from family carers continues to highlight the importance of offering a variety of information topics via a range of mediums.

"I find attending the courses provided by yourselves help me cope with my caring role. They help to validate the difficulties I have with the role and my feelings about it and provide helpful useful tools to help cope".

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Objectives and activities (continued)

Our Talk and Support project is led by our co-ordinator and consists of a team of volunteers who supported 60 family carers who are isolated. Volunteers deliver regular telephone support to listen, provide emotional support and provide relevant information. This year we have also developed and undertaken a new Dementia Talk and Support (via external donations) which allowed people supporting someone living with dementia to receive a listening ear as well as focusing on the future goals, exploring what is around them in their communities and introducing them to a new peer support element. The pilot has helped us see the positives of some focused community support with family carers and we will be developing this for the entire Talk and Support service.

We have experienced some challenges this year with the reduction of our volunteers as some retired from volunteering, and we had a slower uptake of family carers for the peer support element. However, we are seeing a gradual change where more volunteers are joining and we will continue to develop peer support.

"The volunteer is non-judgemental, easy to talk to and the first person that has made me 'not feel on my own'. Some weeks, just knowing she would be ringing helped me through the week. She has helped plan time for me. Thank you".

Our Children, Young People and Families Service (CYPF) saw 879 new registrations within the year and we continue to see a rise in registrations. Last year we successfully completed 822 assessments of which 509 were statutory, 296 were non-statutory (not registered with SCC) and 17 were transition assessments (assessments during times of change and looking ahead). We now have a regular volunteer who is helping us explore reasons behind an increased level of work within education settings.

We offer a high number of young carer review assessments and interventions to give emotional support to the young people we support, working alongside the individual to identify what is important to them and develop actions to help them move forward.

We have been continually developing our website pages and our on-line support via social media to give young people many ways to access support and information.

The Neurodevelopmental (ND) Service saw the development of a parent carer emotional support telephone line which will enable peer to peer support. There was growing attendance at the parent carer workshops and drop-in sessions. The ND service also introduced new friendship groups for neurodivergent children and young people.

The CYPF continues to work to a 'whole family approach' and had a number of whole family activities to build on family relationships and provide young people with dedicated time with one parent.

We did 3 on-line sessions (solely for females) with a one night residential setting; the sessions focused on personal hygiene, relationships and positive body image.

Last year we experienced an unusually high number young people whose person they cared for has passed away which led to a 'bereavement residential' in response to their needs.

3. To provide training and education for family carers and professionals.

The Mental Health and Wellbeing Service has developed a range of bespoke resource packs that accompany each of our workshops, and although these are a recent introduction they have been warmly received by attendees at workshops, valuing the consolidation of relevant materials and resources for their information. The workshops we continue to provide include:

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Objectives and activities (continued)

Caring and Coping

Carers Rights and Carers Safety

Caring and Communicating

Caring and Trauma

Wellbeing for Me

Feeling Stronger to Care and Connect

Caring and Resilience

Caring and Boundaries

Caring for People on the Autism Spectrum

Who's in Charge?

Our Moving and Handling Service supports family carers to move the person they are caring for without putting themselves or the individual at risk of injury - for example to prevent falls of the person they support. A trained Occupational Therapist or moving and handling trainer visits the home to advise, find solutions and assist the family carer and the person they support. We experienced a slow start to the year after our provider resigned, however developed excellent working relationships with two new providers, enabling us to support all family carers on our waiting list. During this year we developed and undertook on-line moving and handling and group face to face sessions. The on-line course was extremely successful and we continue to develop this service. 86 family carers have benefited from this service this year.

The Communities Team undertakes professional training sessions and has raised awareness this year to 1,010 professionals.

We have been building on our new working relationship with the University of Suffolk to support the university to build a young adult carer community within their campus. We delivered many training sessions to professionals, both on-line and in person.

The Neurodevelopmental (ND) Service has delivered Teen Life, Time Out for ASD and Time Out for ADHD courses to parents. Emotional regulation and sensory and sleep workshops have also been sessions delivered.

"Truly brilliant course, well delivered and entirely validating. Has been extremely beneficial being able to attend together and chat to other parents who have experienced the same/similar issues (feedback from parent who attended Teen Life course)".

"I only have positive feedback. I was in a dark place when I found help through Suffolk Family Carers, now I can see a bright future for all my family because of the support I had. I'm eternally grateful".

First aid training and water confidence courses were also available for young people.

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Objectives and activities (continued)

"H has enjoyed the lessons and has gained confidence both in and out of the water".

The ND Service introduced 'interest themed' respite and provided cookery skills, British Sign Language, first aid and creative writing sessions.

4. To enable family carers to access respite.

Our Neurological Care Breaks Scheme provides respite funding for family carers where the person they care for is aged over 18 and has a neurological condition as their primary care need and where family carers are identified as fulfilling a significant caring role. In the year to March 2024, 37 family carers benefitted and were supported with funding through the scheme this year.

The Respite on Prescription Project is for replacement care to help a family carer to have an elective medical procedure or visit the hospital for treatment i.e. chemotherapy, where the person being cared for cannot be left at home alone or they do not have family support. Referrals come from GP practices. This year 33 family carers accessed this service and were able to receive funds to support respite. We received many more referrals to the service, where family carers have sadly not been able to arrange their procedures, due to a number of reasons including cancelled operations or no available care agency to undertake short term care.

Last year we introduced two free bookable passes for local attractions. These can be requested via our website and allows family carers along with their families or friends, to access a funded day out. These have been extremely popular as they not only remove the potential barrier of cost for some families, but many family carers have highlighted, that due to the nature of the cared for persons condition - perhaps a neuro divergent child or an adult with dementia, they would not normally 'risk' the financial outlay, of what might be a very brief visit. Access to the passes allows family carers access to the days out, without this worry. Based on the success of this approach we will be looking to expand our offer over the coming year and will be seeking funds to support this.

We continue to offer short breaks to family carers through our static caravan in Kessingland.

We have also continued to administer our Respite Fund for those in need, whilst funds last.

Last year we were able to host six residential opportunities for young carers and young adult carers throughout the year.

"thank you for taking the boys at the weekend, on the journey home they chatted the whole way home without taking a breath, telling me about their adventures".

There were 798 unique YC/YAC attendances to respite activities.

We successfully facilitated two programmes of 'Band Academy' and awarded two music scholarships to young people so they could continue with the academy at the Mix in Stowmarket.

Facilitating our own Wellbeing Workshops in education settings was well received as part of a respite offer and opportunity.

5. To influence policy.

Suffolk Family Carers continues to share expertise and insights from family carers to inform our partners and funders.

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Objectives and activities (continued)

Our CEO is the voluntary sector representative on the Ipswich and East Suffolk Alliance - working with local health and care partners to benefit the local population. Our CEO is also Senior Responsible Officer for the Age Well Domain Steering Group - a partnership of health and care professionals with the remit to assist the delivery of strategic plans for dementia services, family carer services, care homes and community support including frailty and falls.

Our senior managers are part of the Family Carer Partnership Board, which has responsibility to ensure that family carer services take account of family carers' needs. The FCPB is also supporting the delivery of the Suffolk All Age Carers Strategy, which is a partnership endeavour led by Suffolk County Council. As well as building valuable local connections to influence policy, the organisation is also a network partner of Carers Trust and attends Network Partner meetings and other events, enabling SFC to influence policy making.

Suffolk Family Carers is also affiliated to Carers UK and is part of the Carer Poverty Coalition.

Public benefit

We have referred to the Charity Commission's guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, we consider how planned activities will contribute to the aims and objectives set out in the charity's Memorandum and Articles of Association; The promotion and protection of health and the relief of poverty, sickness, and distress within the county of Suffolk, and surrounding counties in particular by the provision of practical help, support services, and advocacy. Education to persons who are acting as carers of people with physical or sensory disability, mental health difficulty, learning disability, ill health or who are aged, and their families by providing information and mediation, and by bringing together the representatives of voluntary organisations and statutory authorities.

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Achievements and performance

Last year we refreshed our Strategy to take account of family carers' views following COVID 19 and other recent developments. We held co-production events with family carers which identified four main priorities; respite, emotional support, amplifying the voice of carers and raising the awareness of family carer issues. We set aside a designated budget to fund these ambitions. Early successes include our investment in a Volunteer Development Manager to assist us with delivering more services within our budgets, together with improvements to our digital content and information on how to access respite and emotional support. We have also amplified the voice of carers through our work with Carers UK as part of the Carers Poverty Coalition and raised awareness of family carer issues through our partnership work.

During this year we have been required to reduce our funded income under the Adult Carers Contact which has impacted on some of our spending decisions, including our strategy re-fresh budget. We have put on hold further developments under the Strategy which require funding, in preference of focusing on efficiencies, developments with alternative funding and digital delivery.

We have achieved our key performance indicators for 2023/4. We undertook 1,476 carers' assessments, meeting performance targets for the year. We also hit targets to engage with GP practices.

Our Young Carers Contract successfully concluded the initial 4 year agreement, exceeding all targets, and a 20 month extension was approved for 2024/5 and 2025/6.

We have been part of the Suffolk All Age Carers Strategy, managed by Suffolk County Council and monitored by the Family Carer Partnership Board. We have delivered on a number of the actions arising out of the action plan.

We were successful in securing National Lottery Funding to deliver our under 5s support. This project identified the possibilities of providing whole family support to the youngest family carers.

We were very proud to receive a platinum award for the Best Employers East of England Award scheme, evidencing our commitment to our people.

In November 2023 were awarded the highest level of the Improving Quality (IQ) quality assessment scheme.

Volunteers

Our 51 volunteers donated 1,594 hours of their time across the organisation in differing roles, including admin support, emotional support through our Talk and Support service and support to our Children, Young People and Families Service.

Our 9 trustees, who volunteer their time, use their skills, experience and expertise to guide Suffolk Family Carers to achieve its strategic goals.

In September 2023 we recruited to the new post of a Volunteer Development Manager to enable us to improve our volunteering strategy and recruit more volunteers. By March 2024 the Volunteer Handbook had been reviewed and renewed and the volunteer recruitment process had been streamlined with improved ways of applying for roles. In January's Volunteer Week, we utilised social media to promote volunteering and built new external relationships for the benefit of volunteer service development.

Looking forward to 2024/25 we will finalise the Volunteer Strategy, develop an action plan and launch our new volunteer website page with improved information and engagement for volunteers.

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Financial review

We are very appreciative to all of our supporters for their generous funding across our services despite these challenging economic times. We are committed to ensuring our income is used responsibly and effectively to achieve our mission to ensure family carers are visible, valued, supported and connected.

Headlines

2023 2024 Comparison Comparison
£ £ £ %
Income 2,339,572 2,329,952 (9,620) (0.41)
Expenditure (2,592,894) (2,471,660) (121,234) (4.68)
Surplus / (Deficit) (253,322) (141,708) (111,614) (44.06)
Total charity funds 1,689,998 1,548,290 (141,708) (8.39)

Total funds are made up as follows:

Restricted Unrestricted Designated
funds funds funds Total funds
22/23 £ 468,528 467,903 753,567 1,689,998
23/24 £ 483,205 475,893 589,192 1,548,288
Movement £ 14,677 7,990 (164,375) (141,708)
Movement % 3.13 1.71 (21.81) (8.39)

We are conscious of balancing the need to retain sufficient reserves providing long term financial stability whilst also investing free reserves to implement new strategic priorities or projects to achieve our goals. We have a reserves policy in place which helps mitigate the risk when planning to draw on reserves.

When budgeting for the year ended 31 March 2024, the trustees took a considered decision to overspend by approximately £600,000, this was to be part of a 3 year plan which would significantly reduce our designated funds.

We had set out four main aims:

We have successfully recruited a Volunteer Development Manager, and work is fully underway with a new volunteer strategy. Some of the support work we planned had relied on new volunteers, and whilst we are gradually increasing new recruits, there has been a knock on effect as to how quickly we are able to progress with some of the additional emotional support, and we have not spent as much as anticipated in this area.

We have increased our peer support offer, by way of a new Dementia Talk and Support project, we were fortunate enough to receive an external donation for this service, and therefore did not need to utilise the designated funds in the period just ended.

With regard to increasing the voice of family carers and reaching more beneficiaries, we had allocated an amount to fund a new role. Alongside other developments the role and scope originally envisaged were reviewed, and it was decided the time was not right to progress.

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

During the reporting period we were informed of a reduction in our main contract with effect from April 2024. Following this we took some remedial action and put a temporary hold on employing additional advisers.

The resulting deficit was much reduced to £141,708.

We remain confident in our ability to continue to provide current services to our beneficiaries and push ahead with our main strategic plans. After an evaluation of our current needs, plans for the future, and necessary reserves, the trustees have taken a decision to commit to a budget for the year ahead which allows an overspend of up to £400,000. The budget ensures unrestricted funds remain within the target levels as set out in our reserves policy.

Funding challenges in the charity sector are well known, for example, short term contracts, inflationary pressures and resourcing new initiatives. This can make planning for future periods very tricky. We budget for worst case scenario whilst striving for an improved situation. Having a flexible budget which allows an overspend enables us to be nimble as circumstances change, giving time to review and adapt our plans.

Restricted funds

Our restricted funds represent funds that have been given for a specific purpose and can only be used on those particular services.

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Financial review (continued)

Unrestricted funds

Our unrestricted funds are those which are not restricted or designated to a specific purpose.

Unrestricted funds arise from donations and legacies, bank interest, apportioned management costs from current projects and resultant surpluses from ended projects.

Unsurprisingly income from donations and legacies is hard to forecast, when budgeting for future periods SFC believes in taking a prudent approach and bases income on those grants and contracts which have been confirmed as receivable, or highly likely.

To maintain an expected level of service for our beneficiaries we budget to use unrestricted funds whilst seeking continued funding when agreements are coming to an end, or whilst seeking new funding to support areas of identified unmet need.

Designated funds

Our designated funds have been allocated by the trustees for specific purposes, as set out below.

The Caravan Fund

We own a fully accessible static caravan on the coast of Suffolk which is used by family carers and their families. The caravan provides much needed respite to carers who haven't been able to have a break for many reasons, including those who may not be able to afford to pay for a short break themselves. We ask for donations, if affordable, but hire it out free of charge.

This designated fund currently only holds enough funds to cover the deprecation charge and a small amount of running costs over the next 2 years. We do receive a small amount of donations to support the caravan, but it is not enough therefore we are currently looking for further support for the ongoing maintenance and running costs. If we are not successful we will review the situation next year.

The Respite Fund

The Respite Fund is used to provide help to family carers who are possibly facing carer breakdown or experiencing significant impact to their wellbeing. Typical funding might be used to help with unexpected costs, gaps when other funds are not available or the wait is too long, preventative support - including a small wellbeing treat, funding towards local school trips or respite.

Community Development fund

This fund provides community development work as outlined in our strategy, our volunteer development work and projects not funded by specific grants.

Children, Young People and Families Development Fund And Mental Health Development Fund

We have invested in training and developing specialised staff and evolving our services to support particular beneficiaries. We value and wish to retain experienced staff and maintain services for family carers for as long as possible. The nature of charity funding often means projects end and whilst we aim to secure further support by seeking appropriate funders and writing applications, when we do not have firm confirmation, we use these funds to plug the gaps.

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Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Financial review (continued)

Principal funding sources

These are set out in notes 5 and 6 to the accounts. The majority of funding continues to be from Suffolk-based local authorities and NHS bodies. The charity also benefits from donations from charitable trusts and individuals.

Investments

Our main bank is Bank of Scotland, however cash is also held in other banks to obtain best possible interest rates and Financial Services Compensation Scheme cover. There are no funds "invested". The cash position is consistent with the composition of funds balances which is shown in the Statement of Financial Activities.

Reserves Policy

It is essential that sufficient reserves are held to minimise the impact of significant loss of income. In the event of reduced income the main concerns of the trustees are:

 That the services provided can be wound down in a controlled manner with minimum impact on family carers, possibly allowing time for transfer of support given to family carers to other services.

The trustees have agreed to keep a level of reserves that would allow the organisation to operate for a period of between 6 to 12 months in a worst case scenario. Based on the above policy target reserves for 2023/24 were between £308,363 and £616,726. Unrestricted reserves at £475,893, being the total unrestricted balance, not including designated funds, are within that parameter. Total free unrestricted reserves are £471,824 being the balance minus the unrestricted assets value.

The level of reserves will be monitored monthly by the Senior Management Team and reported to the trustee Finance and Audit committee. If the forecast balance is outside the target totals then the trustees will consider what action, if any, may be appropriate taking into account any special circumstances. The policy will be reviewed annually.

Grants

Individual grants

SFC provides two types of grant funding to family carers:

  1. The charity applies for small grant funding on behalf of beneficiaries. The criteria for making grants depends on the conditions attached by the funder to each activity/project. This year we have also been able to support family carers via the Household Fund and the Omicron Fund. Examples of grant usage are, a new washing machine, purchasing pill dispensers and supplying supermarket vouchers.

  2. The charity also provides individual grants to family carers for respite and grants to overcome short term hardship.

- 14 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Financial review (continued)

During the year the charity provided 169 grants to individuals totalling £31,777 (2023: 144 grants totalling £28,313).

Community Grants

During the year the charity made one grant of £960 to a local charity. This was to enable them to support family carers identified in their charitable work.

Plans for future periods

In 2024/25 we will develop an Overarching Strategy for Suffolk Family Carers which will incorporate all of our strategic intentions, not just our co-production work and service delivery for family carers. This Overarching Strategy will detail our ambitions to seek to diversify our funding streams, including building relationships with corporate funders.

We will continue to progress our Organisational Development priorities including improved progression opportunities and support within the organisation. Our Volunteering Strategy will support volunteers to identify and undertake meaningful roles within our services.

Efficiencies and digital delivery remain a priority and we will continue to review our systems to ensure that they are as streamlined as possible, using digital tools where appropriate.

Key to our success is our partnerships with other charities and not for profit organisations in Suffolk. We will focus on building on our current relationships and forging new relationships to ensure that we are reaching and supporting family carers who may currently not know about our services.

In terms of our training services, two new service offers will be workshops helping family carers identify transferable skills gained in the caring role that could be taken into volunteering or employment and the delivery of Feeling Stronger to Care and Connect for the UK Armed Forces Community.

- 15 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Structure, governance and management

Governing Document

Suffolk Family Carers is a registered company in England and Wales limited by guarantee (No: 3507600) governed by its Memorandum and Articles of Association dated 10 February 1998. It is registered as a charity with the Charity Commission (No: 1069937). The registered office is: Unit 9, Hill View Business Park, Old Ipswich Road, Claydon, IP6 0AJ.

Trustee recruitment and appointment

Trustees are recruited through a mixture of local and national advertisements and via personal recommendation. They take part in an interview process and a key requirement is to have an affinity with the work we do.

Trustee board members give their time to the charity on a purely voluntary basis except where the organisation employs them in a professional capacity. Any expenses reclaimed from the charity and related party transactions, are set out in note 13 and note 24 to the accounts.

Trustee induction and training

New trustees are given an overview of the organisation at an induction meeting with a senior manager. They are given copies of various organisation documents including "The Good Trustee Guide" by NCVO and our Memorandum and Articles of Association. Experience of day to day work on the frontline is obtained by shadowing various members of staff as they perform their daily duties. Trustees are then invited to contribute to specialist working groups where appropriate. Trustees also attend training courses as appropriate.

Organisation

The charity is managed by the Board of Trustees as set out on page 2. The Board meets six times a year and there are sub-committees who report to the Board covering development, governance, HR and finance and audit. A Chief Executive Officer is appointed by the trustees to manage the day to day operations of the charity.

Pay policy for senior staff

Pay at all levels is set in line with the organisational pay structure and is scrutinised by the HR Committee. Pay for the Chief Executive Officer is considered and agreed outside of this process by the Chair of Trustees and the Chair of HR Committee

Risk Management

The senior management team at the charity maintains a risk register which is actively reviewed at each governance sub-committee and at the Board of Trustees annually, or when necessity arises. The risk register is maintained using a simple scoring system to enable major risks to be identified and action plans created. The trustees review and agree policies, systems, and procedures to mitigate those risks identified.

The main risks arising from the charity's operations are reduction in funding, liquidity risk, cash flow risk, and interest rate risk.

- 16 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Funding Risk

The charity seeks to manage funding risk by continuing to identify and apply for grant funding for new services rather than rely on statutory funding. The charity is developing tender documents, in preparation for future tenders, by consulting with family carers and funding commissioners and ensuring service levels remain high and meet family carers' needs.

Liquidity risk

The charity seeks to manage financial risk by ensuring sufficient liquidity is available to meet foreseeable needs and to invest cash in assets safely and profitably. Short-term flexibility is achieved by having sufficient unrestricted reserves. The charity finances its investment in tangible fixed assets through operating lease contracts. The future obligations arising from these contracts are set out in note 23 of the financial statements.

Cash flow risk

The charity needs to manage cash-flow in order to meet its debts as they fall due. Management and the trustees therefore consistently monitor this and produce cash-flow forecasts to ensure there are sufficient cash reserves available in the charity.

Interest rate risk

The charity maintains sufficient funds in its current account to meet short term demand. Surplus short term funds are held on deposit to obtain interest. The charity manages its exposure to interest rate fluctuations on its longer term cash investments by entering into fixed rate agreements.

Fundraising

The charity does not actively fundraise from members of the public or engage third parties to fundraise on its behalf, the main fund raising approach is to apply for funding from grant awarding bodies.

Project workers within service areas identify need and apply for specific grant funding.

The charity receives many unsolicited donations from members of the public and local organisations, often from people who have benefited from the services provided or others who have heard of the impact of the services in their communities and want to support the cause. The charity is very grateful for the continued support of such donations.

The charity continues to believe its fund raising approach does not warrant signing up to a fundraising standard, and we are pleased to report we have not received any complaints about fundraising.

Trustees' responsibilities statement

The trustees (who are also directors for the purposes of company law) are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

- 17 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

This report has been prepared taking advantage of the small companies' exemption of section 415A of the Companies Act 2006.

- 18 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Trustees' annual report (incorporating the directors' report) (continued)

Year ended 31 March 2024

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

S Brooks - Chair Trustee

- 19 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Independent auditor's report to the members of Suffolk Family Carers Limited

Year ended 31 March 2024

Opinion

We have audited the financial statements of Suffolk Family Carers Limited (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities (including income and expenditure account), balance sheet, statement of cash flows and the related notes, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with 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 ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

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

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

- 20 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Independent auditor's report to the members of Suffolk Family Carers Limited

(continued)

Year ended 31 March 2024

Other information

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

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

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

- 21 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Independent auditor's report to the members of Suffolk Family Carers Limited

(continued)

Year ended 31 March 2024

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement (set out on pages 17 to 18), the trustees (who are also the directors of the charity for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor's responsibilities for the audit of the financial statements

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

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

In addition to discussions with the client regarding the potential areas for irregularities and non compliance the following tests were also performed;

 Performing audit work over the risk of management override of controls, testing of journal entries and other adjustments for appropriateness, evaluation the rational of significant transactions outside the normal course of activities and reviewing accounting estimates for bias.

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory framework that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and Employment law.

As a result of performing the above, we did not identify any key audit matters related to the potential risk of fraud or non-compliance with laws and regulations.

- 22 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Independent auditor's report to the members of Suffolk Family Carers Limited

(continued)

Year ended 31 March 2024

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

A further description of our responsibilities is available on the FRC’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

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

Mark Proctor FCA DChA (Senior Statutory Auditor)

For and on behalf of Lovewell Blake LLP Chartered accountants & statutory auditor Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB

- 23 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Statement of financial activities (including income and expenditure account)

Year ended 31 March 2024

2024 2023
Unrestricted Designated Restricted
funds Funds funds Total funds Total funds
Note £ £ £ £ £
Income and endowments
Donations and legacies 5 18,004 13,131 109,356 140,491 121,196
Charitable activities 6 143,933 - 1,986,123 2,130,056 2,193,388
Investment income 7 58,945 - 58,945 24,988
Other income 8 360 - 100 460
------------------------------- ------------------------------- --------------------------------------- --------------------------------------- ---------------------------------------
Total income 221,242 13,131 2,095,579 2,329,952 2,339,572
=============================== =============================== ======================================= ======================================= =======================================
Expenditure
Charitable activities 9 349,577 170,558 1,951,525 2,471,660 2,592,894
------------------------------- ------------------------------- --------------------------------------- --------------------------------------- ---------------------------------------
Total expenditure 349,577 170,558 1,951,525 2,471,660 2,592,894
=============================== =============================== ======================================= ======================================= =======================================
Net expenditure before transfer of funds (128,335) (157,427) 144,054 (141,708) (253,322)
Transfers between funds 136,325 (6,948) (129,377)
------------------------------- ------------------------------- --------------------------------------- --------------------------------------- ---------------------------------------
Net movement in funds 7,990 (164,375) 14,677 (141,708) (253,322)
Reconciliation of funds
Total funds brought forward 467,903 753,567 468,528 1,689,998 1,943,320
--------------------------------------- ------------------------------- --------------------------------------- --------------------------------------- ---------------------------------------
Total funds carried forward 475,893 589,192 483,205 1,548,290 1,689,998
======================================= =============================== ======================================= ======================================= =======================================

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

The notes on pages 27 to 40 form part of these financial statements.

- 24 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Balance sheet

31 March 2024

2024 2023
Note £ £ £ £
Fixed assets
Tangible fixed assets 15 71,147 88,647
Current assets
Debtors 16 156,536 125,922
Cash at bank and in hand 1,431,902 1,596,428
--------------------------------------- ---------------------------------------
1,588,438 1,722,350
Creditors: Amounts falling due within
one year 17 (111,295) (120,999)
--------------------------------------- ---------------------------------------
Net current assets 1,477,143 1,601,351
--------------------------------------- ---------------------------------------
Total assets less current liabilities 1,548,290 1,689,998
--------------------------------------- ---------------------------------------
Net assets 1,548,290 1,689,998
======================================= =======================================
Funds of the charity
Restricted funds 483,205 468,528
Unrestricted funds 475,893 467,903
Designated funds 589,192 753,567
--------------------------------------- ---------------------------------------
Total charity funds 20 1,548,290
=======================================
1,689,998
=======================================

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

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

S Brooks - Chair Trustee

Company registration number: 03507600

The notes on pages 27 to 40 form part of these financial statements.

- 25 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Statement of cash flows

Year ended 31 March 2024

2024 2023
£ £
Cash flows from operating activities
Net expenditure (141,708) (253,322)
Adjustments for:
Depreciation of tangible fixed assets 17,500 28,861
Amortisation of intangible assets 2,380
Other interest receivable and similar income (58,945) (24,988)
Changes in:
Trade and other debtors (30,614) (13,422)
Trade and other creditors (9,704) (93,313)
------------------------------- -------------------------------
Cash generated from operations (223,471) (353,804)
Interest received 58,945 24,988
------------------------------- -------------------------------
Net cash used in operating activities (164,526) (328,816)
=============================== ===============================
Cash flows from investing activities
Purchase of tangible assets (7,633)
------------------------------- -------------------------------
Net cash used in investing activities (7,633)
=============================== ===============================
Net decrease in cash and cash equivalents (164,526) (336,449)
Cash and cash equivalents at beginning of year 1,596,428 1,932,877
--------------------------------------- ---------------------------------------
Cash and cash equivalents at end of year 1,431,902 1,596,428
======================================= =======================================

The notes on pages 27 to 40 form part of these financial statements.

- 26 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements

Year ended 31 March 2024

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Unit 9, Hill View Business Park, Old Ipswich Road, Claydon, Suffolk, IP6 0AJ.

2. Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The charity has made a deficit this year of £141,710 (2023: £253,322). The unrestricted reserves are within the target level and so the Trustees consider that the charity has adequate reserves to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

- 27 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Income (continued)

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Website

20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

- 28 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Tangible assets costing more than £1,000 are capitalised and included at cost, including any incidental expenses of acquisition.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and equipment - 10% straight line
Office equipment - 10% straight line
Motor vehicles - 33% straight line
Computer equipment - 33% straight line

Grants payable

Grants payable are accounted for when approved by the Trustees.

Redundancy

Redundancy and termination costs are recognised as an expense in the Statements of Financial Activates and a liability on the Balance Sheet immediately at the point the charity is demonstrably committed to either:

The charity is considered to be demonstrably committed only when it has a detailed formal plan for the termination and is without realistic possibility of withdrawal from the plan.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

- 29 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Limited by guarantee

The charity is a company limited by guarantee and does not have share capital. Every member of the charity undertakes to contribute such amounts (not exceeding £10) as may be required in the event.

5. Donations and legacies

Unrestricted Designated Restricted Total Funds
Funds Funds Funds 2024
£ £ £ £
Donations
Donations and Legacies 18,004 12,331 13,640 43,975
Grants
Grants receivable - 800 95,716 96,516
-------------------------- -------------------------- ------------------------------- -------------------------------
18,004 13,131 109,356 140,491
========================== ========================== =============================== ===============================
Unrestricted Designated Restricted Total Funds
Funds Funds Funds 2023
£ £ £ £
Donations
Donations and Legacies 40,052 585 20,175 60,812
Grants
Grants receivable 60,384 60,384
-------------------------- -------------------------- -------------------------- -------------------------------
40,052 585 80,559 121,196
========================== ========================== ========================== ===============================

- 30 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

5. Donations and legacies (continued)

Donations, legacies and grants received consist of;

Donations, legacies and grants received consist of;
2024 2023
£ £
Arnold Clarke Community Fund 1,000
Babergh & Mid Suffolk District Council 14,625 4,875
BBC Children in Need 500
Carers Trust 2,900 8,470
Daval Trust 2,188
East Suffolk Council 3,579 1,961
Ipswich Borough Council 5,000
Ipswich Cemeteries 12,000
Legacy 10,340
Mid Suffolk Axis 6,322
Mid Suffolk District Council 8,418
Membership fees 945 745
Scrutton Bland 5,000
Suffolk Community Foundation
- Scarecrow Fund 2,000
- Hewlett Fund 1,862
- Port Community Fund 1,992 1,960
- Private Fund JA 1,934
- Suffolk Household Support Grant 10,000 7,500
Suffolk County Council 3,008
Sundry Grants & Donations 30,720 30,040
The Crane Fund 5,988
The Mrs L D Rope Third Charitable Settlement 14,298 550
The Veteran's Foundation 23,439 24,302
West Suffolk Council 10,000
Youth Music 323 2,903
------------------------------- -------------------------------
140,491 121,196
=============================== ===============================

6. Charitable activities

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Income from charitable activities 143,933 1,986,123 2,130,056
=============================== ======================================= =======================================
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Income from charitable activities 143,133 2,050,255 2,193,388
=============================== ======================================= =======================================

- 31 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

6. Charitable activities (continued)

Charitable activities received consist of;

Charitable activities received consist of;
2024 2023
£ £
Alzheimer's Society 61,500 61,500
Armed Forces Covenant Fund 45,147 35,686
Babergh District Council 2,258
BBC Children in Need 9,104
Dance East 2,500
East Suffolk Council 95,002
East Suffolk and North Essex NHS Foundation Trust 50,000 62,500
Leading Lives 1,104
NHS 600,135 563,051
PohWER 165,085 165,085
Suffolk County Council 960,155 1,063,223
Suffolk Libraries 77,350 74,375
Sundry income 2,804
The National Lottery Community Fund 109,880
Turning Point 58,000 58,000
--------------------------------------- ---------------------------------------
2,130,056 2,193,388
======================================= =======================================

7. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Bank interest receivable 58,945 58,945 24,988 24,988
========================== ========================== ========================== ==========================

8. Other income

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Other income 360 100 460
============= ============= =============
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Other income
============= ============= =============

- 32 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

9. Expenditure on charitable activities

Activities
undertaken Grant funding Total funds Total fund
directly of activities Support costs 2024 2023
£ £ £ £ £
Core services 43,996 363,024 407,020 416,380
Children, Young People
and Families Service 450,155 11,462 39,494 501,111 485,070
Mental Health and
Wellbeing 301,913 28,755 330,668 325,446
Adult Carers Services 1,090,309 21,275 121,277 1,232,861 1,365,998
--------------------------------------- -------------------------- ------------------------------- --------------------------------------- ---------------------------------------
1,886,373 32,737 552,550 2,471,660 2,592,894
======================================= ========================== =============================== ======================================= =======================================

Of the above costs, £349,577 were unrestricted (2023: £360,006), £170,558 were designated (2023: £18,359) and £1,951,525 restricted (2023: £2,214,529).

Included within operational costs are grants paid totalling £32,737 (2023: £78,524) paid to individuals and community groups. Details of the purposes of the grants are included within the Trustees' report.

Support costs include governance costs of £16,697 (2023: £14,857) which have been apportioned directly to activities undertaken in 2024.

10. Analysis of support costs

2024 2023
£ £
Wages and salaries 324,357 299,443
Rent and utilities 110,208 102,753
Governance costs 16,697 14,857
Travel 29,193
Insurance 17,220 16,942
Staff Training 4,406 6,183
IT Support and Licences 79,315 79,023
Fundraising 347
------------------------------- -------------------------------
552,550 548,394
=============================== ===============================

11. Net expenditure

Net expenditure is stated after charging/(crediting):

Net expenditure is stated after charging/(crediting):
2024 2023
£ £
Amortisation of intangible assets 2,380
Depreciation of tangible fixed assets 17,500 28,861
Operating lease payments 70,076 67,013
Fees payable for the audit of the financial statements 15,198
==========================
14,334
==========================

- 33 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2024 2023
£ £
Wages and salaries 1,731,893 1,772,340
Social Security costs 133,078 143,429
Employer contributions to pension plans 115,796 114,745
--------------------------------------- ---------------------------------------
1,980,767 2,030,514
======================================= =======================================

The average head count of employees during the year was 79 (2023: 84).

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

No redundancy and termination payments were made in the year (2023: £7,764). These payments were made inline with contractual agreements and have been accounted for inline with the accounting policy noted.

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £354,330 (2023: £359,237).

13. Trustee remuneration and expenses

No remuneration or other benefits were received from the charity or a related entity by the trustees during the year (2023: £Nil).

During the year, no trustee (2023: none) received reimbursement of expenses (2023: £Nil).

14. Intangible assets

Website
£
Cost
At 1 April 2023 and 31 March 2024 20,400
==========================
Amortisation
At 1 April 2023 and 31 March 2024 20,400
==========================
Carrying amount
At 31 March 2024
==========================
At 31 March 2023
==========================

- 34 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

15. Tangible fixed assets

Plant and Office Motor Computer
equipment equipment vehicles equipment Total
£ £ £ £ £
Cost
At 1 April 2023 68,581 6,010 89,232 38,272 202,095
Disposals (1,221) (1,221)
-------------------------- ---------------------- -------------------------- -------------------------- -------------------------------
At 31 March 2024 68,581 6,010 89,232 37,051 200,874
========================== ====================== ========================== ========================== ===============================
Depreciation
At 1 April 2023 12,556 1,708 63,660 35,524 113,448
Charge for the year 6,631 1,595 7,886 1,388 17,500
Disposals (1,221) (1,221)
-------------------------- ---------------------- -------------------------- -------------------------- -------------------------------
At 31 March 2024 19,187 3,303 71,546 35,691 129,727
========================== ====================== ========================== ========================== ===============================
Carrying amount
At 31 March 2024 49,394 2,707 17,686 1,360 71,147
========================== ====================== ========================== ========================== ===============================
At 31 March 2023 56,025 4,302 25,572 2,748 88,647
========================== ====================== ========================== ========================== ===============================
Debtors
2024 2023
£ £
Trade debtors 71,861 51,521
Prepayments and accrued income 76,725 68,601
Other debtors 7,950 5,800
------------------------------- -------------------------------
156,536 125,922
=============================== ===============================
Creditors: Amounts falling due within one year
2024 2023
£ £
Trade creditors 24,657 31,471
Accruals and deferred income 56,270 58,955
Social security and other taxes 29,173 29,942
Other creditors 1,195 631
------------------------------- -------------------------------
111,295 120,999
=============================== ===============================
Deferred income
2024 2023
£ £
At 1 April 2023 33,659 101,345
Amount released to income (33,659) (101,345)
Amount deferred in year 38,548 33,659
-------------------------- -------------------------------
At 31 March 2024 38,548 33,659
========================== ===============================

16. Debtors

17. Creditors: Amounts falling due within one year

18. Deferred income

Deferred income relates to income received by the charity relating to a future period that is paid in advance.

- 35 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

19. Pensions and other post retirement benefits

The Charity operates a group personal pension scheme, the assets of which are held in an independently administered fund. Employers' contributions paid during the period amounted to £115,796 (2023: £114,745).

- 36 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

20. Analysis of charitable funds

2024
Designated funds
Balance at 1 Balance at 31
April 2023 Income Expenditure Transfer March 2024
£ £ £ £ £
Respite 45,486 2,870 (16,041) 32,315
Caravan fund 58,606 715 (14,728) 13,440 58,033
Community Development 464,018 3,509 (79,863) (19,830) 367,834
Mental Health
Development 87,680 (11,821) (198) 75,661
Children, Young People
and Families
Development 97,777 6,037 (48,105) (360) 55,349
------------------------------- -------------------------- ------------------------------- -------------------------- -------------------------------
753,567 13,131 (170,558) (6,948) 589,192
=============================== ========================== =============================== ========================== ===============================
General funds
Balance at 1 Balance at 31
April 2023 Income Expenditure Transfer March 2024
£ £ £ £ £
Core Services 467,903 221,242 (349,577) 136,325 475,893
=============================== =============================== =============================== =============================== ===============================
Restricted funds
Balance at 1 Balance at 31
April 2023 Income Expenditure Transfer March 2024
£ £ £ £ £
Core Services 5,466 43,293 (42,379) (1) 6,379
Children Young People
Families Service 40,354 537,682 (453,006) (52,991) 72,039
Mental Health and
Wellbeing 117,966 340,011 (318,845) (43,200) 95,932
Adult Carers Services 304,742 1,174,593 (1,137,295) (33,185) 308,855
------------------------------- --------------------------------------- --------------------------------------- ------------------------------- -------------------------------
468,528 2,095,579 (1,951,525) (129,377) 483,205
=============================== ======================================= ======================================= =============================== ===============================
--------------------------------------- --------------------------------------- --------------------------------------- ------------- ---------------------------------------
Total funds 2024 1,689,998 2,329,952 (2,471,660) 1,548,290
======================================= ======================================= ======================================= ============= =======================================

- 37 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

2023 Designated funds

2023
Designated funds
Balance at 1 Balance at 31
April 2022 Income Expenditure Transfer March 2023
£ £ £ £ £
Respite 53,426 (7,940) 45,486
Caravan fund 68,500 585 (10,419) (60) 58,606
Community Development 464,018 464,018
Mental Health
Development 87,680 87,680
Children, Young People
and Families
Development 97,777 97,777
--------------------------------------- --------------------------------------- --------------------------------------- ------------------------------- ---------------------------------------
121,926 585 (18,359) 649,415 753,567
======================================= ======================================= ======================================= =============================== =======================================
General funds
Balance at 1 Balance at 31
April 2022 Income Expenditure Transfer March 2023
£ £ £ £ £
Core Services 464,918 208,173 (360,006) 154,818 467,903
--------------------------------------- --------------------------------------- --------------------------------------- ------------------------------- ---------------------------------------
464,918 208,173 (360,006) 154,818 467,903
======================================= ======================================= ======================================= =============================== =======================================
Restricted funds
Balance at 1 Balance at 31
April 2022 Income Expenditure Transfer March 2023
£ £ £ £ £
Core Services 8,174 43,250 (45,958) 5,466
Children Young People
Families Service 254,480 414,445 (485,070) (143,501) 40,354
Mental Health and
Wellbeing 238,606 338,222 (325,446) (133,416) 117,966
Adult Carers Services 855,216 1,334,897 (1,358,055) (527,316) 304,742
--------------------------------------- --------------------------------------- --------------------------------------- ------------------------------- ---------------------------------------
1,356,476 2,130,814 (2,214,529) (804,233) 468,528
======================================= ======================================= ======================================= =============================== =======================================
--------------------------------------- --------------------------------------- --------------------------------------- ------------------------------- ---------------------------------------
Total funds 2023 1,943,320 2,339,572 (2,592,894) 1,689,998
======================================= ======================================= ======================================= =============================== =======================================

Core Services

This service supports the activities provided to family carers. It includes the CEO office functions, human resources, finance, contracts management, communications and the volunteering project.

Children, Young People and Families Service

We support young people from age 5 years up to 24 years of age, who care for a parent, grandparent or sibling. The aim of the service is to support young people to reduce inappropriate or excessive caring and to ensure that young carers have a chance to be children, first and foremost, by receiving opportunities to have a break from their caring roles, relax and make new friends and make successful transitions into adulthood.

Support has included information, advice, one to one support, drop-ins at schools and colleges, peer support, monthly clubs, activities, life skill workshops and residential trips.

- 38 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

Mental Health and Wellbeing Service

We provide a range of services and support to family carers who are looking after someone with dementia or mental health and/or substance misuse issues. We offer a range of information and support programmes to help family carers maintain and improve their own emotional wellbeing and bring resilience to their caring role

Adult Carers Services

We provide information, advice, guidance and advocacy to adult family carers in Suffolk. We ensure family carers access appropriate services and support from us and we put them in touch with other organisations which can help them.

We provide support to family carers in GP surgeries across East and West Suffolk and hospital based carer support in the Ipswich, West Suffolk, and James Paget hospitals. We also provide a variety of services which help family carers stay well.

Designated funds

The purpose of the designated funds is described in the Trustee' Report on page 14.

Transfers

Transfers from restricted to unrestricted funds represent a proportion of support and development services which include strategic planning and management, contract management, finance and personnel, and are chargeable to restricted funds.

21. Analysis of net assets between funds

Year ended 31 March 2024

Unrestricted Designated Restricted
funds funds funds Total
£ £ £ £
Tangible fixed assets 4,069 49,392 17,686 71,147
Net current assets 471,824 539,800 465,519 1,477,143
------------------------------- ------------------------------- ------------------------------- ---------------------------------------
475,893 589,192 483,205 1,548,290
=============================== =============================== =============================== =======================================
Year ended 31 March 2023
Unrestricted Designated Restricted
funds funds funds Total
£ £ £ £
Tangible fixed assets 7,097 55,978 25,572 88,647
Net current assets 460,806 697,589 442,956 1,601,351
------------------------------- ------------------------------- ------------------------------- ---------------------------------------
467,903 753,567 468,528 1,689,998
=============================== =============================== =============================== =======================================
Analysis of changes in net debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
£ £ £
Cash at bank and in hand 1,596,428 (164,526) 1,431,902
======================================= =============================== =======================================

22. Analysis of changes in net debt

- 39 -

Suffolk Family Carers Limited

Company Limited by Guarantee

Notes to the financial statements (continued)

Year ended 31 March 2024

23. Operating lease commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

2024 2023
£ £
Not later than 1 year 63,185 53,942
Later than 1 year and not later than 5 years 22,692 22,730
Later than 5 years 48,024 52,026
------------------------------- -------------------------------
133,901 128,698
=============================== ===============================

24. Related parties

During the year, the charity received advice and software support amounting to £1,253 (2023: £1,200) from Scrutton Bland LLP, an entity in which J Tucker (Trustee and Treasurer) is a partner. At 31 March 2024, the charity owed Scrutton Bland LLP £300 (2023: £466).

During the year, the charity received income totalling £404,370 and refunded £12,500 of income back to NHS Suffolk and North Essex Integrated Care Board, an entity in which K Alderson (CEO) is ICS VCSE Assembly chair (2023: £54,760). No balance was outstanding at the year end.

During the year, the charity received income totalling £15,926 (2023: £11,322) from Suffolk Community Foundation, an entity in which Jane Millar (Trustee) is a Trustee. No balance was outstanding at the year end.

Trustees made donations to the charity totalling £210 (2023: £190) during the year, of which £120 was in accrued income at the year end.

- 40 -