Charity Registration No. 1071067
Company Registration No. 03524074 (England and Wales)
CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | S Burstow |
|---|---|
| K Yeo | |
| J Rabey | |
| R Anderson | |
| A Smith | |
| O Johns | |
| M Mallett | |
| A Bown | |
| A Jenkins | |
| Charity number | 1071067 |
| Company number | 03524074 |
| Principal address | Perran Bay Care Home |
| St Pirans Road | |
| PERRANPORTH | |
| Cornwall | |
| TR6 OBH | |
| Registered ofce | Perran Bay Care Home |
| St Pirans Road | |
| PERRANPORTH | |
| Cornwall | |
| TR6 OBH | |
| Auditor | RRL LLP |
| Peat House | |
| Newham Road | |
| TRURO | |
| Cornwall | |
| TR1 2DP | |
| Solicitors | Nalders LLP |
| 12 Falmouth Road | |
| TRURO | |
| Cornwall | |
| TR1 2HX | |
| Investment advisors | Brewin Dolphin Ltd |
| Ashleigh Court | |
| Ashleigh Way | |
| Langage Business Park | |
| PLYMOUTH | |
| Devon | |
| PL7 5JX |
CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 4 |
| Statement of trustees' responsibilities | 5 |
| Independent auditor's report | 6 - 9 |
| Statement of fnancial activities | 10 |
| Balance sheet | 11 |
| Statement of cash fows | 12 |
| Notes to the fnancial statements | 13 - 28 |
CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees present their annual report and financial statements for the year ended 31 December 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's Memorandum and Articles of Association, the 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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2019).
Objectives and activities
Charitable purpose
The purpose of the charity is to administer the Perran Bay Care Home, Perranporth, a home for the elderly, and to provide residential accommodation and day care facilities on a “not for profit” basis for persons who through
age or infirmity need such care on terms appropriate to their needs.
Aims and intended impact
To continue providing residential accommodation and day care facilities on a “not for profit” basis for persons who through age or infirmity need such care on terms appropriate to their needs whilst maintaining a continuous
programme of facility upgrading to meet forthcoming or anticipated regulatory requirements.
Objectives for the year
Operate Perran Bay Care Home in accordance with our charitable aims and CQC regulations.
Continue to follow Government guidelines throughout the Covid-19 pandemic.
Continue to ensure safety and wellbeing of all residents, staf and visitors.
Continue staf development in line with CQC.
Develop new and innovative ways of ensuring that our residents are physically and mentally stimulated.
Continue Safeguarding training for all staf and members.
Continue to work within the budgets.
Continue to develop the Home to ensure the safety and comfort of all residents.
Continue with aims to ensure that all resident’s rooms have en-suite facilities.
Re-engage members with required training.
To conduct a feasibility study in respect of sheltered apartments for the elderly.
Strategies to achieve the year’s objectives
Maintain strict financial control.
Regular training sessions for staf.
Provide space for member’s training.
Monitor the building and development programme by regular meetings.
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CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake. In particular the trustees consider how planned activities will contribute to its aims and objectives.
Achievements and performance
The charity continued to operate as a residential care home for existing residents and for those new residents
who had been vaccinated and were Covid free.
The same in-house rules applied to Respite or Day Care facilities.
We continue to improve our service to our residents and aim to achieve an outstanding CQC status.
Perran Bay continues to work with the NHS community practices and the local surgeries in providing residents’
needs.
Although there have been cases of Coronavirus in both staf and residents throughout the year, the vaccines given have thankfully resulted in just minor symptoms.
Our activities co-ordinator has been invaluable during the last year despite losing her husband to the Covid virus.
Maintenancecontinuesin house and we look forward to commencing the addition of en-suites to those
bedrooms currently without these facilities.
Plans for future periods
Discussions continue regarding the provision of sheltered apartments for the elderly in the village.
Financial review
The financial activities and results for the year are shown in the statement of financial activities on page 10.
Reserves policy
In order that the charitycan meet its objectives of managing and operating a home for elderly peoplethe Trustees have considered its resources and commitments. The charity is responsible for the maintenance of the home and its surroundings. The Trustees consider that significant reserves need to be accumulated in the event
of any major maintenancebeing required. Furthermore,with regard to funding the annual charitable expenditure, the charity is reliant on obtaining full occupancy of its residential accommodation and must therefore
establish reserves in the event that this is not achieved in any year. The charity’s unrestricted general reserves
currently stand at £876,485 which represents considerably less than a year’s operating costs.
Investment policy
The Trustees have consideredthe most appropriate policy for investing funds and believe that the current arrangements, of investing in low risk deposit-based accounts, are satisfactory.
The Trustees appointed Brewin Dolphin Financial Advisors during 2019 to manage funds and investments on a
low/medium risk basis.
Risk management
The trustees have considered the major strategic business and operational risks to which the charity is exposed and systemshave been established to mitigate those risks. The trusteesare responsible for monitoring risk strategies for their specific area and risk plans are reviewed periodically. Two trustees have been appointed to
monitorthe two key areas of risk, business and care. These trusteesconstantly monitor and review these
activities and report back to the full Board at meetings throughout the year.
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CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
Structure, governance and management The charity is a company limited by guarantee governed by its Memorandum and Articles of Association and registered with the Charity Commission. There are 29 (2020: 29) members, each of whom agree to contribute £1 in the event of winding up the charity.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: D Hancock (Resigned 10 November 2021) S Burstow K Yeo J Rabey R Anderson A Smith O Johns M Mallett A Bown A Jenkins Appointment of Trustees The charity is managed by the Trustees who may at anytime appoint further Trustees from the membership either to fill a casual vacancy or as an additional Trustee. Trustee induction and training Newly appointed Trustees are provided with copies of the charity accounts,brochure and Memorandumand Articles of Association. Guidance on the charity’s ethos and activities is provided by the Chairman, Secretary and Treasurer.
Organisation The charity is governed by the Trustees who meet regularly and consider all aspects of the Home’s afairs. The Trustees are responsible for the management of the Home and delegate the day to day running of the Home to the Care Home Manager.
Pay policy for senior staf
The directors consider the board of directors, who are the charity’s trustees, and the senior management team
comprise the key management personnel of the charity, to be in charge of directing and controlling, running and operating the charity on a day to day basis. All directors give of their time freely and no director received any remuneration in the year. Details of the directors’ expenses and related party transactions are disclosed in notes 11 and 28 to the financial statements.
The pay of the senior staf is reviewed annually and normally increased in accordance with average earnings. In
view of the nature of the charity, the directors benchmark against pay levels in other similar organisations.
Related parties
None of the trustees receive remuneration or other benefit from their work with the charity.
Any connection between a trustee or senior staf member with a resident or supplier of the charity is disclosed to the board of Trustees in the same way as any other contractual relationship with a related party.
In the current year no such related party transactions were reported, other than those disclosed in note 27.
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CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
Auditor
In accordance with the company's articles, a resolution proposing that RRL LLP be reappointed as auditor of the
company will be put at a General Meeting.
Disclosure of information to auditor
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such information.
The trustees' report was approved by the Board of Trustees.
..............................
Trustee
Date: .............................................
CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees, who are also the directors of Cornwall Old People's Housing Society (Limited by Guarantee) for the
purposeof company law, areresponsible for preparing the Trustees' Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and
fair view of the state of afairs of the charity and of the incoming resources and application of resources, including
the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - preparethe financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate 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 arealso responsible for safeguarding the assets of the charity and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
Opinion
We have audited the financial statements of Cornwall Old People's Housing Society (Limited by Guarantee) (the ‘charity’) for the year ended 31 December 2021 which comprise the statement of financial activities, the balance
sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicablein the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company's afairs as at 31 December 2021 and of its
incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006.
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's 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.
The impact of macro-economic uncertainties on our audit
Our audit of the financialstatements requires us to obtain an understanding of all relevant uncertainties, including those arising as a consequence of the efects of macro-economic uncertainties such as Covid19 and Brexit. All audits assess and challenge the reasonableness of estimates made by the directors and the related disclosures and the appropriateness of the going concern basis of preparation of the financial statements. All of
these dependon assessmentsof the futureeconomicenvironment andthe company’s future prospects and performance. Covid-19 and Brexit are amongst the most significant economic events currently faced by the UK, and at the date of this reporttheirefectsare subjectto unprecedented levels of uncertainty, with the full range of possible outcomesand their impactsunknown.We applieda standardised firm-wideapproach in response to these uncertainties when assessing the company’s future prospects and performance. However, no audit should be
the unknowable factors or all possible future a company associated with
expected to predict implications for these particular events.
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CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CORNWALL OLD PEOPLE'S HOUSING SOCIETY (LIMITED BY GUARANTEE)
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. In our evaluation of the directors’ conclusion, we considered the risks associated with the company’s business, including efects arising from macro-economic uncertainties such as Covid-19 and Brexit. We analysed how those risks might afect the company’s financial resources or ability to continue operations over the period of at least twelve months from the date when the financial statements are authorised for issue. In accordance with the
above, we have nothing to report in these respects.
However, as we cannot predict all future events or conditions and as subsequent events may result in outcomes
that are inconsistent with judgements that werereasonable at the time they were made, the absence of reference to a material uncertainty in this auditor's report is not a guarantee that the company will continue in operation.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. Thetrustees areresponsible for the other information contained within the annual report. 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 doingso, 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 our audit:
- the information given in the trustees' report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the
financial statements; and
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the directors' report included within the trustees' report has been prepared in accordance with
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applicable
legal requirements.
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