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 2￿6 {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 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-