Charity iegistration number 1070674 (England and Wales) charity registration number SC038991 (Scotlandl Company registration number 3482943 (England and Wales) NATIONAL ACTIVITY PROVIDERS ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
NATIONAL ACTIVITY PROVIDERS ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Trustees S Ascot S Cooper S Goldsmith T Paine O Thomas (Treasurerl (Chairman) (Vice Chairman) G V Haynes C Wills-cole E Watkin50n Secretary Ms Hilary Woodhead Charliy number (England and Wales) 1070674 Charity number IS¢otland) SC038991 Company number 3482943 Reglstered office CIO Cansdales Business Advisers Limlted St Marys Court The 8roadwav Amersham Bucks HP7 OUT Independent examiner samir Shah Ramon Lee Ltd Chartered Accountants 93 Tabernacle Street London EC2A 4BA Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA
NATIONAL ACTIVITY PROVIDERS ASSOCIATION CONTENTS Page Chairman's report Trustees, report 2-10 Independent examiner's report li Statement of financial activities 12 Balance sheet 13 Notes to the flnancial statements 14-20
NATIONAL ACTIVITY PROVIDERS ASSOCIATION CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 Let me start, rather than end, this year's Chairman's word5 by thanking the NAPA team, both my fellow Trustees and those who work so hard durin8 2023124 to achieve the positive impact we know NAPA membership can have on the way in which people are looked after, on how fulfilled their lives are and the support rhat those who provide that care receive. Our helpline provides direct support. advice and, if necessary, comfort to anyone who may need it, free of charge,. we provide ideas for every day of the week through our Activities Colendar to help those on the front line and we provide wide range Ideveloped Still further in 20241251) of training courses to extend knowledge, skills and confidence. We fundraise, develop new relationships across the sector and have put on events and award ceremonies to recognise the efforts and achievements of those providing care across the country. The list is long and reflects the hard work of every single one of the team. The Trustees provide tremendous support to the NAPA team that I know is gre.atly valued. They give freely of thelr time and advice and their constant support and contribution is much appreciated, especially by myself I For the last few years I have begun these words With reference to the pandemic, one of those Ihopefullyl once in a century events that impacts the whole world. I suspect that future historians will look back on this perlod as one that generated significant change. The world of work is very different than it was a few years ago; people have and continue to suffer from the consequences of Covld 19: who knows what the long term effects will be on the education of several years of children and young adults having a very different Universlty experlence, or the long term impact on the mental heAlth of individuals,. whole economie5 have been affected and are in need of repair. Add to that conflict in Ukraine and the Middle East and it 15 no wonder that the world currently feels in turmoil. If all that sounds full of doom and gloom we shouldn't forget that we, mostly, came throu8h the pandemic period. Scientists found solutlons, quicklyi which were shared around the world. It wasn't perfect or always equltable, the social restrictions weren't always welcome and individuals and families were deeply affected but we have come through it. And why does that matter to NAPA? Simply put we do not operate in isolatlon. Inflation and the state of the economy ffects us and our budgets and what we can do just as it does everyone else; our members feel that impact as well,. our Staff team and those we recruit live in the world of work where 'working from home. is far more extensive than It was,. our members need different services provided in different ways. We have done a Ereat deal to adapt over the last few years and In 2024125 will continue to do so. Thank you to everyone for youi support, commitment and contribution to NAPA. Iko oliverThomas Chairman, NAPA
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their report and financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note I to the financial statements and comply with the charitable company's Igoverning documentl, the Companies Act 21)06. the Charitie5 and Trustee Investment Iscotlandl Act 21)OS, the Charities Accounts (Scotlandl Regulations 26 {as amended) 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 IFRS 1021 leffeclive I January 2019}. Objectives and actlvilies This report highlights NAPA'S key achievements against our strategic aims in 2023. Our Hlstory - NAPA was originally founded in 1997 to r3ise the profile of actiwty provision and Activity Provider5. It started at a time when the role of Activity Provider was new to the sector and activity and engagement were not prioritised. NAPA aimed to establish a membership network ol care providers committed lo improving the experience of older people living in care homes. Since 1997 NAPA has supported the sector to prioriti5e wellbeing: focussing on Improving the experience of people who use cafe and Support service5 by providing professional and practice development opportunlties for Activity Providers and care teams and promoting the importance of activity and enga8ement. Our Vislon - A UK where actlvity and engagement Is an integral part of care provision, where people with care and support needs live meanlngful lives. Our Mission- NAPA Sets standards and provides guldance that supports positive activity and engagement. Advances the role of the Activity Provider by offering professional and practice development services that enhance knowledge and skills. Supports P051tive practice by celebrating and sharing examples of outstanding practice. Seeks and represents the vlews of Activity Providers and care service5 to influence change. Influences the sector to recognise the Importance of activity and engagement. We Champlon - Activity Provision, which prioritises connection, is respectful. creaiive, innovative, and meaningful and enabled by skilled Activity Providers. Our Approach The aspirations and experiences of the people we support drive everything we do at NAPA and have underpinned and informed all the developments we have made. We have consulted extensively with our staff, trustees, volunteer5, members, and SUPPOTters to help us decide which areas to focus on. And we will continue the conversations to keep us on track and accountable.
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED)IINCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 NAPA'S Values - Everything we do is underpinned by our values which capture the essence of who we are. The behaviours we each demonstrate every day are how we bring our values to life. Incluslon. We are determined to provide an inclusive experience, where difference is valued, and no one Is left out. Collaboration. We bring people tO8ether and make connections. We believe that by sharing, learning. and working together, we can achleve much more. Expertise. We are professional. organised, and competent. We adapt to changes in policy and the law, keeplng our advice and support as helpful and accessible as possible. We value and support our experienced and skilled team, the majority of whom have been Activity Providers themselves. We champion the expertise of Activity Providers. Creatlvlty. We think creatively. 5eein8 Potential and possibility, finding a way forward. Celebratlon. Achievements are worth celebrating. Supporting people to live content, creative and connected lives bring meaninE and purpose. We notice and celebrate positive practice, inspiring us all to keep going. Dignity and respect. We believe thal everyone has the right to be treated with dignity and respect. We are determined to create an inclusive culture that supports every NAPA team member and every Activity Provider, to flourish and reach iheir potential. Our services are co-created with our members, affiliate members. advisory panels and are directed by oui Executive Director and governed by the NAPA board of Trustees. We pride ourselves on our inclusive approach and appreclate the contributions and ideas of all who work alongside us to prioritise wellbein8. Thls report hlghllghts NAPA'S key achlevements agalnst our strategic alms In 2023. NAPA continued to support the care sector following the covid 19 pandemic. Our digital transformatlon plan enabled new ways of working that created access to the practice development tools needed to prioritise the wellbeln8 of those they Support. NAPA development and growth Havlng merged with The Grow Old Dlsgracefully Charitable Trust in 2022 we stablished our P051tive Ageing Campaign 2nd Living The Dream fund in 2023. This strategic move expanded our impact, enabling NAPA to invest In our fundraising activity and develop our focus on positive ageing. We established ourselves as the Professlonal Body for Activity Providers in the UK and activity association for the rare and support sector. on the trusts great work. to defy ageist stereotype5 and enable older people to take part In activities that others may view as in appropriate or 'disgraceful'. NAPA will launch the campaign in June 2023. We established ourselves as the Professional Body for Activity Provider5 in the UK and 3Ctivity association for the care and support sector. NAPA Membership Our strong membership numbers allow us to impact on and influence the care sector. Despite identifying risks to the meimbership due to the financial pressures facing the care sector we maintained our membership numbers. Our communications plan for 2023 was successful, enabling a substantial increase in our reach across the sector. NAPA has significant presence in the care home sector with care homes comprising 90% of Membership in 2023. This year we have continued to bui5d our membership numbers by furthei extending our reach and presence in the care home sector but also ensuring our offers are attractive to the broader Health. Housing and Social Care sector, we continue to build relationships with care providers and key stakeholders across the country and have gained new members providing supporting housing services, domicili3ry care, and supw)rt to adults with learning disabilities. We have seen particular growth in membership registration from Home Care Providers.
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT <CONTINUED}{INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 In 2023 we secured the membership of several new care groups. We have significantly improved our membership benefits and continue to consult with our members to ensure our offer meets their needs and our services remain responsive. Professional Development Services and pathway Over the13St year we have built on the digital approaches introduced in 2021 D2 and have delivered several commissioned programmes of work as well an open course online programme of professional development opportunities. The NAPA Professional Development Pathway enables Activity Providers to gain a leadership qualification and be registered as NAPA Recognised Activity Professionals. This professional development option continued to grow in 2023. Our training qualification offei currently comprises.. Dislance Learning Qualification5 in Aclivity Provision at level 2 and 3, bespoke training courses on commission. Our accrediting body and our skills for care Endorsed provider statvs was renewed for another year. Our QCF qualifications continue to attract interest from members and non-members with 95 new student5 enrollin8 in 2023. To date 964 students have completed the Level 2 Award in Supporting Activities. We now have 131 qualified in the level 3 Certificate In Activity provision in Social Care. Over the course of the year 655 students have attended bespoke trainlng days. Between April 2023 and March 2024, we trained a total of 909 activity and care workers NAPA Is now a green employer and provider of leaning and development. All our qualificatlons are now available digitally, This development in 2023 enabled us to close the head office. NAPA now has a virtual HQ with all team members woikin8 remotely. Actlvlty Support Service We extended our Suppoii line service and significantly developed The Activity Support Service between 2021 and in 2022 and in 2023 the servlce continued to grow. The NAPA Activity Support Service is a service for Activity Providers and includes a phone line for Information and advice, a network of Activity Advisors, support groups online and in person and free resources. In 2023 the Activity Support Service supported hundred5 of activily. care and svpport workers 3nd fèmily carers to prioritise wellbeing. We also established the Resource, Advice an Information Network IRAINI a monthly community of practice, set up to provide free professional development and peer supporl for Activity Providers employed by NAPA members. This has been hugely successful with hundreds of aitendees. Experts provide education for the first part of the session enabling opportunities to learn and share from related positive pffactice examples. The Activity Providers Advisory Group continues to grow and develop with over 60 members now involved in the coproduction of toolkits, resources, research programmes and product-based projects. Communications We continue to receive positive feedback on the febrand and have expanded our comms and mafketing campaigns. The website promotes the range of services that NAPA provides. The Activity Shed is a practice development platform for NAPA Members, it hosts tools to support P051tive practice. It is continually evolving based on consultation with our members and specifically with Activity Providers. In 2023 2,300 members accesses the Activity Shed. We are in the process of enabling user5 to access the Activity Shed via an app, we look forward to launching the app in the late spring of 2024.
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED){INCLUDING DIRECTORS, REPORT) FOR THE YEAR EhlDED 31 MARCH 2024 We have been delighted with the increase in social media attention and interest. We now have establ ished Facebook, twitter, linked in and Instagram accounts. Our weekly NAPA News has been rebranded in line with all our digital communications and subscription rates have soared. Subscribers receive weekly updates, resource5, and news. We have also introduced a member only newsletter. this goes out weekly and shares our weekly offer for member5, bundles of resources to support practice as well as opportunities to attend learning events. In 2023 we published over 100 new tIK)Ikits and resources. Our publicalions reached over 100,(KJO downloads. Everything we publish is developed in consultation and provided at no or low cost. Highllght5 from 2023 l.Arts in Care Homes National Campalgn and The Year of G)nDected Community Campalgn: NAPA launched our annual national campalgn called "The Year of Cunnected Communities.. Year of Connected Communities Campaign - This initlative encouraged community engagement and facilitated meaningtul connections and collaborations. Arts in Care Homes - a five-year prograrnme, managed by NAPA and funded by The Barlng Foundation and The Rayne Foundation came to an end. There is a wealth of art5 and cultural activities taking place in care homes across Englaiid. These range from everyday creative activitie5 run by staff teams to large scale arts projects, artist-led sessions and partnerships with rnuseums and galleries. We promote and celebrate existing arts activities and encouia8e more. During Covld-19 we saw and experienced the importance of art and creativity in care sellings, and the beneficial outconies for all the participants, We have continued to shine a light on the importance of this work, which has been increasingly vital during the pandemic. The programme culminated in a fantastic event at Somerset House. bringing together care and arts organisations to celebrate the programme and consider next steps. Our funders have committed to an additional year's funding enabling us to manage the national day in 2024. The Arts in Care Homes report can be found here NationalDa OfArtslnCareHomes-Evaluation. df 2. NAPA Conference.. NAPA organised a conference in June in central London, welcoming over a hundred Activity Provider5 and enthusiasts. The event showcased positlve practices and facilitated learning* With experts In Community Engagement from across the sector participating. 3. Projects and Partnerships and Research: NAPA formed new partnership5 Wlth several organisations, such as, Relish and My Life TV These partnerships provided NAPA members with access to free ènd discounted resources and training, enhancing their ability to promote wellbeing. We developed our corporate partnerships enabling us to provide free resources to the entire sector, such as The Jubilee Resources Iunilever Food Solutions) and the NAPA Calendar and Afternoon Tea Week Resources (Lakeland Dairies.) 4. Research.. Research - In 2023 NAPA launched our first research strategy. NAPA is committed to supporting research and evaluation, our activity In this area falls into two areas. Co-delivery of research proEramme5, in partnership with academic institutions, and the delivery of service and project evaluations. In 2023 our research partners include the University of Surreys the university of East Anglia and University college London. Further information about our research activity can be found here Research and Evaluation activitie5.co.uk NAPA Activities na 5, NAPA Awards: The NAPA Awards ceremony was a huge success, taking place in person at The Museum of Brands with the participation of hundreds of activity and care teams. along with the individuals they support. The photobook can be found here The National Activit Awards - NAPA Activities na a-activitie5.co.uk
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED)IINCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 NAPA Finances Ambilious targets for the commissioning of qualifit3tions were not realised in 2023. Several fijnding applications and sponsorship arrangements were not successful. The fundr315in8 Strategy built on the work undertaken in 2022 and we exceeded our target. We were delighted to recerve substantial corporate sponsorship from Unilever Food Solutions and Lakeland Dairies as well as Relish and Kyn. NAPA reserves a5 of 31st March 2023 were E258,062.00 (cash in bank plus shares.) Ouf cash position is healthy for a charity of our size, our reserves policy shows that we currently have reserves equal to approx. 8 moiiths running costs). We aim to maintain the equivalent in reserves over the next 2 years. Risk management,. The Chief Executive Officer and NAPA Board of trustees have continued to review the main risk5 facing the charity, These risks have been classified under headings with the actions set out below to mitigate these risks: Flnanclal Ylsk: to ensure good forward plannin8 and to continue to maintain a suitable reserves pollcy. Operational risk: to ensure that policSes for Health and Safety, Equal Opportunities and Safeguardin8 are up-to-date and implemented- to ensure that tralnlng and supervision lor staff and volunteers is consistent and regular. Regulatory risk.. to ens(Jre good practice is followed regarding employment issues and the issues noted under operational risk; to ensure cotnpliance with relevant legislation regarding charities and companle5. Reputational risk: to build on the charity's reputation for good practice and to continue to develop good working relatlonships wlth others. The NAPA Team We have expanded the core team, NAPA Associate team and en8aBed several Advisors and Ambassadois to guide us in our work. I want to thank the NAPA team for their openness, honesty and ambition and the Activity Providers who keep us on track and remind us why we exist. I would also like to thank the NAPA Board ot Trustees for their support and encouYa2pment, the ongoing commitment of our Board of Trustees. the NAPA staff team, the dedication and loyalty of our members and the support of our key stakeholders and investment of our funders. enables us to do what we do. As we conclude the fiscal year 2023-2024, we expre$5 gratitude for the opportunity to serve individuals and their communitles. The achieved milestones and forged partnerships reaffirm our commitment. With renewed ener8y. we look forwaTd to the year ahead, dedicated to advancing our mission and promoting wellbeing. Plans for 2024-25 We have Ereat plans for 2024 as we embark on implementation of year 2 of OUT 3-year strategic plan. Our new strategic framework brings clarity and focus to our efforts and allow us to making Strategy actionable and more importantly achievable on a day-to-day basis. It is an exciting and ambilious plan that builds on all we do well, it is taking the charity in innovative and important new directions. The strategy describes what we must do to fulfil our vision and demon5trate5 how we will continue to support the se£tor to prioritise wellbeing., at its heart there is a desire to expand our reach and measure our impact. It is designed to help coordinate our work and make our efforts more effective. It also helps us to be more accountable and transparent.
NATIONAL AcfiviTY PROVIDERS ASSOCIATION TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 I came into post in September 2019. it has certainly been an interestinE and rewarding 3 4 years. We have worked hard oveT this lime to listen to the needs of our members. We have improved our membership offer, implemented new services. and adopted new ways of working. Undoubtedly the last four years has presented us with huge challenges, but it has also given us opportunities to innovate, and we have come out of it better and stronger and in a position to support even more members, Activity Providers and care and support services. Since the publication of ot6r last strategic plan. we have made a Breat deal of improvements: we identified gaps in our programmes of work and worked hard to bring In further resources to fund new services and improve existing ones. We introduced a new website, a practice development platform, a professional pathway, and the Activity Support Service. Behind the scenes we have strengthened the way that we operate. We have modefnised the way we manage our services, integrated a new finance system. and introduce home working. We are excited to continue our valvable work. We know that recent and current challenges place real pressure on all forms of income and expendituie. collectively we are experiencing an unknown financial climate. We anticipate that there will be pressure on our income streams, whether that is through membership or training commissions. or through fundraising. The application process for grant funding has become more competitive. Increasing salaries and investing in our team will Increase cost pressures. We will continue to monitor funding closelv. Over the next 2 years we will seek to strengthen OUT financial resilience. We will continue to operate with the heart of 3 charity and the head of a business. build a well led sustainably funded chaTlty that invests In our team and 15 held in high regard. Our values will shape the way we will work as we pursue our strateglc objectives. NAPA'S vlslon for the next 2 years: By 2026 NAPA will be known and respected lor providing excellent support to Individual Activity Provider5 and aclivitylwellbeing teams. Care and support teams, Care services, the wider health, ho(Jsing and Social care sector, and the friends and family of people with care and support needs. Six Strategic objectives will determine our programmes of work over the next three years. Objectlve I: To champlon wellbeinEI lactivityth arts, cultural particIpaon, and engagement) We will articulate our vision through our communications, website, practice development platform, resources, information, guidance, qualification, and training course content. Demonstrate our commitment, through our dedicated national programme Arts in Care Homes,, and our range of partnership project5 and rese8rch pro£rammes. Objective 2: To protessionalise the role of the Activity Provider Investigate registration potential as 'national professional body, for Activity Providers. Gather interest in developing a professional registration of Aclivily Providers and professionals. Launch competence framework, professional Standards, and rules of conduct. Raise the prolile of Aclivity Providers by gathering. sharing, and celebrating examples of posttive activity practice. Establish professional development pathway as the preferred 'learning provicler., Objèctive 3: To extend our reach Grow our membership, services, programmes, and c3mp3iBns. Itnprove our infrastructure and grow our team. Provide services, programmes and campaigns that are intentionally inclusive. Become a greener organisation.
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH2024 Objective 4: To work better together Develop partnership projects with value aligned organisations to maximise impact. Develop our research programme and evaluation capacity. Translate and disseminate best practice appioaches, informing NAPA'S core programmes of work. Oblective 5: To improve perceptions Contribute to nallonal debate and influence change. Demonstrate our commitmenl through our Positrve AEeing campaign (Grow old DisgraceftJllv.I Objectlve 6.. To be Ilnanclally stèble and sustalnable Develop audit processes to enable sustainable financial management. Formulate financial plans to ensure all streams of work deliver return on investment. Increase income generation with clear targets across all pro8rammes of work, Decrease relative expenditure. Hllary Woodhead Chief Executlve Off Icer
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED}{INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Structure. governance and mana8ernent The charity is a company limited by guarantee. The charity's objects are to set standards of appropriate practice5 regarding the provision of activities for older persons and adults with reaming disabilities. The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of winding up and for a year after Ihey cease to be a member. The trustees set the policies of the charity and exercise overall control. while day-to-day matters are dealt with bv employees. Trustees are appointed by invitation and drawn from our network of contacts across the care sectar. We aim to have a cross-section of skills and geographic representation. Potential Trustees are invited to attend and observe a Meeting prior to being formally appointed. All new Trustee5 are sent an information pack based on materials generated by the Charity Commission. NAPA doe5 not work directly with care setting residents or tenants but by supporting care teams to eiiable meaningful engagement, Our aim is to ensure that skilled, well informed staff generate life, love and laughter to ensure older people have more fulfilled lives. S Ascot S Cooper S Goldsmith T Paine (Treasurer} O Thomas G V Haynes J Pool C Wills-cole E Watkinson {Chairmanl (Vice Chairman) IResigned on 09 November 2023)
NATIONAL ACTIVITY PROVIDERS ASSOCIATION TRUSTEES, REPORT (CONTINUED)(INCLUDING DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Statement of Tiustse5' Responslbllltles The tru5tee5, who are also the dlrectors of Natlonal Activlty Pfovlders Assoclotlon for the purpose of company law, are responsible for preparlng the Tru5tees' Report and the flnanclal staternents In actordance with appllcable law and Unlted KlnEdom Accountinu Standards (United Klnddom Generally Accepted Actountlng Practlce}. Company Law requlres the trustees to prepare Ilnanclal statements for each flnanclal year whlch Elve a true and falr view of the state of affalr5 of the charltable CDmpany and of the Incomln8 resource5 and appllcatlon of fesources, Includin£ the Income and expendlture, of the Charitable company for that year. In preparln8 these flnanclal statements the trustees are requlred to: . select 5ultable accountlng poll¢le5 and then applythem con$15tentlyj - observe the method5 and prIncIpS ln the Charltles SORP, - rn4keludgements 4nd e5tlrnate5 that are reasonable and prudent. stlte whether appllcable UK Accountlng Standards have been followed, subject to any materlal departures d15closed and explalned In the flnanclal statement5. and prepare the flnanclBI statements on the golng concern basls unless It Is Inapproprlale to presume that the charitable company wlll ¢ontlnue In operatlon, Yhe trustees are responslble for keeplng Bdequate accountlng records that dlsclose wlth reasonable ac¢uraw at any tlme the Itnanclal posltlon of the charltable company and enable them to ensure that the flnanclal statements comply wlth the Companle5 Act 2006, the Charltles and TTUStee Investment (Srotlandl Act 2005 and the Charltles Account5 Iscotland) Regulatlons 2006185 amended). They are also responsible for 5afe8uardlng the assets of the charltable company and hence for tgklng reosonable steps for the preventlon and detectlon of fraud and other Irregularitles, Dlsclosure of Informatlon to Independent Wdmlner eath of the trustee5 has contlrmed that there Is no Inlormatlon of whlch they are aware whlch Is relevant to the Independent examlnatlon, but of whlth the Independent examlner Is unaware. They have further conflrmed that they have taken approprlate steps to Identlfy such relevant Informatlon and to e5tsbllsh that the Independent ex3mlner Is aware of such Informatlon. The trustees. report was approved by the Board OfTrstees. G Haynes Trustee OThomas Trustee 10-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NATIONAL ACTIVITY PROVIDERS ASSOCIATION I report to the trustees on my examination of the financial statements of National Activity Providers Association Ithe charitable company) for the year ended 31 March 2024. Responsibllities and basls of report As the trustees of the charitable company (and also it5 directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment Istotlandl Act 2005 (the 2005 Act). the Charities Accounts {Scotlandl Regulations 2006 (as amendedl and the Companies Act 2006 {the 2006 Act). Having satislied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the 20a6 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's financial statements carried out under section 44111 Icl of the 2005 Act and sectlon 145 of the Charities Act 2011 Ithe 2011 Act). In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006 las amendedl and all the applicable Directions given by the Charity Commission under section 145151{bl of the 2011 Act. Independent examlner's statement Since the charitable company 15 required by company law to prepare its accounts on an accruals basis and is regSstered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11121 of the Charitles Accounts Iscotlandl Regulations 2006 las amended). I conflrm that l am qualified to undertake the examination because l am a member of the ICAEW. which is one of the Ilsted bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination givin8 me cause to believe that in any material respett.. accountinE records were not kept in respect of the charitable company as required by section 386 of the 2006 Act and Regulation 4 of the 2006 Accotsnt5 Regulations; or the financial statements do not accord with those records: or the financial 5tatemenls do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotlandl Regulations 2006 las amended) and do not comply with the accounting Tequirements of section 396 of the 2006 Acl other than any requirement that the accounts give a true and fair view which 15 not a matter considered as part of an independent examination.. or the financial statements have not been prepared in accordance with the methods and principle5 of the Statement of Recommended Practice for accounting and reporting by charities applicablo to charitie5 preparing their accounts in accordance with the Finantial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examinatlon to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Use of my report This report is made solely to the Board. in accordance with section 145 of the Charities Act 2011. My independent examination has been undertaken so that I might state to the Board those matters l am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law. I do not accept or assume responsibility to anyone other than the Board. for my independent examination or for this report. Satnir Shah FCA, ATII Ramon Lee Ltd chartered Accountants 93 Tabernacle Street London EC2A 4BA Dated: -1 010"<12.02./I 11
NATIONAL ACTIVITY PROVIDERS ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted funds Restricted funds Total 2024 Total 2023 Note5 Income from: Donations and legacies Charitable activities Investments 23,888 349,841 5,054 22,467 19,995 46,355 369,836 5,054 48,767 370,820 1,621 Total income 378,783 42.462 421,245 421,208 Ex enditure on: Charitable activities 428,914 42,462 471,376 431,892 Net lexpendlturell Income before transle15 150,1311 150,1311 110,6841 Gross transfers between funds 6,571 16,5711 Net expenditure for the year/ Net movement in funds 143.5601 {6.5711 150,1311 (10,6841 Fund balances at l April 2023 132,545 29,S29 162,074 172.758 Fund balances at 31 March 2024 88.985 22,958 111,943 162,074 The statement of financial activities Includes all gains and105ses recognlsed in the year. The statement of financial activities include5 all gains and losses recognised in the year. All income and expenditure derive from continulng activilies. The statement of financi21 activities also complies with the requirements for an income and expenditure account under the Companies Act 2006, 12-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION BALANCE SHEET ASAT31 MARCH 2024 2025 Note5 Current assets Stocks Dobtors Cash at bank and In hand 882 53,445 149,109 2,248 31,383 228,a03 203,436 261,934 Credltors: aThounts fallln8 duo wlthln ane yèar io (69,1811 197,182) Net current assets 134,255 164,752 Credltors: amounts falllng due after more than oney8ar li 122,312) 12,678) Net assels 111,943 162,074 Income fund$ Restrlcted funds Unre5trl¢ted funds 13 22,958 88,985 29,529 132,545 111,943 162,074 Ihe corhpany Is entltled to the exemptlon Irom the audlt requlrement contslned In sectlon 477 01 the Companles Act 2006, for the year ended 31 March 2024. No member of the company has deposltod a notlce. pursuant to 5ectlon 476, requlrlng an audlt of these flnanclal statements. The trustees, responslbllltles for ensurlng that the charlty keeps accountln8 records whlch camply with sectlon 386 of the Act ond fDr prepaflng flnancial statements whlch Elve 8 true and falr vlew of the state of affalrs of the company as at the end of the flnanclal year and of Its Incomlng resource5 and application of resources, Includlng Its Income and expenditure, for thg flnanclal year In accordance with the requlrements of sectlons 394 and 395 and whlch otherwise comply th the requlrements of the Companles Act 2006 relating to flnènclal statements, 50 far as appll¢able to the company. These ftnaNtial statements have been prepared In accordance with the provlslons appllcable to companles subject to the small cothpanles, rlMe. The financlal 5tatement5 were approved by the Tr 50n.. 1010711024 V Haynes Tffusteo OThomas Trustee Company ReE15tratlon No. 3482943 13-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies Charlty Snformatlon National Activity Providers Association Is a private company limited by guarantee incorporated in England & Wales. The registered office can be found on the legal and administrative page. 1.1 Accountlng convention The financial statements of the charitable company, which Is a public benefit entity under FRS 102, have been prepared In accordance wilh the Charitie5 SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial ReportinE Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reportlng Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements are prepared in stefling, which is the functional curTency of the charitable company. Monetary amounts In these financial slatements are rounded to the nearest £. The financi315talements have been prepared under the historical cost convention, modified to Include the revaluation of freehold properties and to include investrnent properties and certain financial instrument5 at fair valiie. The principal accounting policies adopted are Set out below. 1.2 Going concern At the time of approving the financial Statements, the trustees have a reasonable expectation that the charitable company ha5 adequate resources to continue in operational existence for the foreseeable future. Thu5 the trustees continue to adopt the going concern basis of accounting In preparing the financial statements. 1,3 Charitable fund5 Unrestricted funds are available for use at the discretion of the trustees In furtherance of their charitable objectives, Designated funds are unrestricted funds of the charity, which the trustees have decided at their disc¥etlon to set aside to use for a specilic purpose. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted fL>nds are set out in the notes to the financial statements. 1.4 Income Income is lecognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts cèn be Tneasured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deterr31 of the 3moui)t. Income tax recoverable in relation to donations received under Gift Aid or deeds ol covenant is recognised at the time of the donation. Legacies 3re recognised on receipt or otherwise if the charitable company has been notified of an impending distribution, the amount Is known. and receipt is expected. If the ainount is not known, the legary is treated as a contingent asset. 1.5 Expenditure Expenditure is recognised on accruals ba515 as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to whiih it relates. 14-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 Accounting policies {Contlnuedl 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and Subsequently measured 3t cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the c05t or valuation of assets less their residual values over their useful lives on the following bases.. Fixtures, fittings & equipment 25% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement ol financial activities. 1.7 Stocks Stocks is valued at the lower of cost and net Tealisable value. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be Incurred In marketing, selllng and distribution. 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks. Other short-term liquid investments with original maturities of three months or les5, and bank overdrafts. Bank overdrafts are shown within borrowings in current Ilabilities. 1.9 Taxation The charitable company15 a registered charity within the definitions of section 50611) Income and Corporation Taxes Act 1988 and therefore it Is not assessable to corporation tax on any surplus charitable funds. 1.10 Leases Rentals payable under operating leases, including any leBse incentives received. are charged to income on è straight line basis over the term of the ielevant lease. 1.11 Pension The Iharity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. Donatlons and legacies Unrestricted funds Restricted funds Total Unrestricted Restricted funds Total funds 2024 2024 2024 2023 2023 2023 Donations and gifts 23,888 22.467 46,355 28,953 19,814 48,767 15-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 Investments Unrestricted Unrestrlcted funds funds 2024 2023 Interest receivable 5.054 1,621 Chayitable actlvltles 2024 2023 Membership subscriptSons Shop Income Fee income Baring Consultation NAPA Challenge Tralning days income Sale of publications Advertising and commission 205,484 4,950 99,750 19,995 14,773 22,212 166,489 6,850 154,037 5,144 37,193 507 600 2,672 369,836 370,820 Analysls by fund Unresiricted funds Restrlcted lunds 349,841 19,995 370.820 369,836 370,820 16-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charltable activities 2024 2023 Staff costs National lottery isolated but not lonely project Training and travel Travel QCF courses Arts In Care Home Project Systems SUPPOrt Premlses costs Prlntingi Postage & stationery Tèlephone Conference costs Other costs BarlnE Consultatlon Support costs Management Fee Advertising and promotion Marketing - NAI New members costs 268,370 203,992 3,227 4,266 600 29,383 15,540 13,536 14,928 2,997 1,841 612 91,712 5,040 600 26,162 17,998 10,847 17.349 3,040 2,724 360 52.150 19.995 14,806 600 25,093 10.789 3.269 17.277 16,590 7,575 471,376 431,892 Analysis by fund Unrestricted funds Restricted funds 428,914 42,462 415,752 16,140 471,376 431,892 Restricted fund includes National Day of A¥ts in Care Hornes project cost of £22,46712023= £16,140) - out of which £17,998 relates to other project expenses which are included within "Art5 In Care Home Project" £600 relates to project officer's travel & 5vbsistence expense5 which are included within "Travel" E600 relates to support cost expenses which are included within 'Management Fee" and £3,269 relates to advertising and promotion expenses which are included within 'Marketing- NAI" And Baring cost of £19,995 12023: nil) related to marketing and project C05t which is included within 'Baring Consultation" Included wtthin support costs is the independent examiner's fee of £4,63612023: £4,640) and £1,84912023- £2,844) for other services. 17-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Trustees None of the trustees lor any person5 connected with them) received any remuneration or benefits from the chkritable company durin£ the year {2023 - None). No trustees were reimbursed for any expense during the year {2023'. None). Employees Number of employees The average monthly number of employees durino the year was: 2024 Number 2023 Number Dlrect activities Administration Employment costs 2024 2023 Wages and salaries Social securiiy costs Other pension costs 242,566 19,687 6,117 187,475 14,630 4,206 268.370 206,311 During the year key management received remuneration totalling £70,01512023: £67,1K)01 and expenses totalling £xxx 12023.. £Nill. Expenses consisted of travel, mobile phone costs and stationery supplies. There were xx members of key management in the year12023: 31. There was one employees whose annual remuneration was £60.0 or more {2023'. 1}. Debtor5 2024 2023 Amounts falling due within one year: Trade debtor5 Prepayments and accrued income 50,639 2.806 27,747 3,636 53,445 31,383 18-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Stocks 20Z4 2023 Goods held for resale 882 2,248 io Creditors: amounts falling due within one year 2024 2023 Other taxation and social security Trade creditors Accruals and deferred income 6,066 4,299 58.816 4,946 7,158 85,078 69,181 97,182 Included In accruals and deferred income is £Nil relating to deferred income which is for membership fees received in advance that relate to 202512023: £12,475 relating to deferred income which 15 for membership fees recelved in advance that relate to 20241. 11 Creditors: amounts falling due after more than one year 2024 2023 Accruals and deferred income 22,312 2,678 The whole amount in 3ccruals and deferred income relates to deferred income which is for membership fees received In advance that relate to 2025, 2026, 2027 and 2028 {2023'. whole amount relates to deferred income which Ss for membership fees received in advance for 2025 to 20281. 12 Operating lease commitments At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows.. 2024 2023 Within one year 4,676 4,676 19-
NATIONAL ACTIVITY PROVIDERS ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Restricted funds The income funds of the charity include restricted fund5 comprising the lollowin8 unexpended E]alance5 of donations and grants held on trust for speclfic purposes: Movement in funds Income Expenditure Balance at I April 2023 Transfers Balance at 31 March 2024 NAPA Challenge National Day of Arts in Care Homes Baring Consultatlon 6.571 22.958 {6,571} 22.467 19,995 122,4671 119,9951 22,958 29,529 22,467 122,4671 {6,571) 22,958 NAPA Challenge ncluding prizes. National Day of the Arts in Care Homes - To dedicate a day to the arts in care homes in order to focus attentiot) on existing resources and emphèsise the benefits of arts in care settings. A competition held annually in which donations are raised towards the cost of the challenge, Baring Consultation xxx 14 Analysi5 of net assets between funds Unrestrirted Restricted funds funds Total Fund balances at 31 March 2024 are represented by.. Current assets/lliabilities1 Long term Ilabilities 111,297 122,3121 22,9S8 134,255 {22,3121 88,985 22,9S8 111,943 15 Related party transactlons There are no related party transactions during the year {2023.' £Nonel. -20-