Charity registration number 1071850
Company registration number 03485330 (England and Wales)
WORCESTERSHIRE ASSOCIATION OF CARERS
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

WORCESTERSHIRE ASSOCIATION OF CARERS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs Diana Fulbrook
Mr David Mann
Mr Colin Archer
Mr David Sullivan
Mrs Miranda Peel
Ms Clare Taylor
Miss Berenice Brown
Mr Srinivas Koduri
(Appointed 10 November 2023)
Ms Michelle Sally-Ann Albertine Lovett (Co-opted)
Mrs Ann Harrison (Co-opted)
Secretary
Mr Colin Archer
Charity number
1071850
Company number
03485330
Registered office
Gf Suite 2 Polysec House
Blackpole Trading Estate West
Hindlip Lane
Worcester
Worcestershire
WR3 8TJ
Auditor
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
MEI9 4JQ

WORCESTERSHIRE ASSOCIATION OF CARERS
CONTENTS
Page
Chair's Report
Trustees, report
2-11
Independent auditor's report
12-14
Statement ol financial activities
15
Ba18nce sheet
16
Statement of cash flows
17
Notes to the financial statements
18-32

WORCESTERSHIRE ASSOCIATION OF CARERS
CHAIR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
It is with great pleasure that I commend this annual report to you. It has been an eventful one for the new CEO,
Karen Edwards, who completed her first year at WAC. There have inevitably been bolh challenges and
achievements for the organisalion and it is clear that the rapidly changing societal context has brought significant
pressures to the charity sector.
Unpaid carers have been particularty affected by the problems with the NHS and the impact of the drfficulties in
accessing GPS and long waiting lists. The rises in the cost of living and stretched benefits available have had
serious consequences for carers as well. Financial pressures on local authorities have meant a reduction in
available services and adult social care support, making WAC a more and more important support system for
carers. The trend has been for increasingly complex needs and situations being presented to staff and il is clear that
need far outstrips available resourcing. Staff continue to manage these pressures but there are concerns about the
impact on them.
Within this Context, an immediate challenge has been to look in detail at the financial implications of WAC'S
contracts and to undertake a full cost recovery exercise lo ensure the organisalion will be sustainable over time.
The new hub contract has been looked at in more detail 8s funding for this is flatlined over the full period and
negotiations with the commissioners are ongoing. With the generally poor economic situation and political
uncertainties, this is a lesling time for all charities as fundin9 is squeezed and public fundraising is reduced. WAC is
therefore not alone with Ihese challenges and this last year has seen a lot of activity to manage the risks.
The Board has been working Wlth the senior management team on its future strategy in light of the challenges
ahead. Discussions about WAC'S future direction have taken place and the particular importance of digital
transformation has been recognised as a means of delivering seNices differently. Contracts other than for the hub,
delivering services lo people who are not necessarily carers. has widened WAC'S scope and led to conversations
about future positioning. Balancing the focus on carers whilst broadening service provision is an ongoing subject of
debate.
Despite the difficulties experienced. Ihis last year has also seen a number of achievements, highlighted in the
Impact Report produced which has drawn compliments from some partners. The majority of objectives identified for
the year were fulfilled, and WAC'S positive profile has continued as a result of strong partnerships wilh others. This
has been particularly important in light of the arrival of a new CEO, as effective relationships are crucial to WAC'S
success. The shop traded strongly during the year and provides an opportunity to publicise WAC'S purpose and the
needs of carers. We remain very grateful lo our shop staff and volunteers and to all our supporters for their
contributions during the year.
WAC continues lo be proud of the seNices il delivers, and none of the achievements outlined in the annual report
would have been possible without the dedication and commitment of staff and volunteers, for which we are very
grateful. Thanks also go to the senior management team and to the Trustees who give of their time freely lo support
WAC. All are passionate in their desire to support ¢arers and use influence to better their circumstances.
2023124 was therefore again a challenging year and particular thanks go to Karen Edwards for her leadership
through this and I look forward lo continuing to report on a thriving and effe￿1ve organisation next year
Diana Fulbrook OBE
Chalr of the Worcestershire Association of Carers Board of Trustees
Date- 17 September 2024

WORCESTERSHIRE ASSOCIATION OF CARERS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their Annual 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 1 to the
financial statements and comply with Ihe charity's governing document. 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 IFRS 102)"
(effective 1 January 2019).
Objectives and actlvltles
Vision
'Every unpaid carer to be valued and empowered and to have a¢¢ess to personalised and high-quality support,
living in carer friendly communities,
Mlssion Statement
To enable Carers to make informed choices through giving expert advice, information and support and to promote
recognition of Carers by Servi￿ providers and comrnunilies.
strategic Aims:.
Three strategic themes were agreed to deliver Worcestershire Association of Carer's charitable objectives for the
2023-24 financial year, ahead of a full strategic review lo be undertaken with the new CEO. These were..
Wellbeing lo improve. support and maintain the well-being of carers and their commvnities in our area of
benefit
Voice- lo help carers in our communities to successfully influence decision makers
Sustainability to create conditions for organisational developmenl and respond to new demands and
opportunities
Monitoring of these themes is carried out on a quarterly basis at full Board meetings supported by two sub
committees.
Public benefit
'For the publlc benefit, to relieve stresses experienced by Carers and people with physical, mental or sensory
impairment within the family or home in Worcestershire, through the provision of information and support services
and promotion of the needs of Carers, (from the Memorandurn of Association of Worcestershire AssoGialion of
Carers)
Trustees have paid due regard to guidance issued by the Charity Commission on public benefit when planning the
strategy and activities of the charity. Our business plan sets out how we will achieve our objectives, vision and
mission.

WORCESTERSHIRE ASSOCIATION OF CARERS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
Activitles undertaken, achievement highlights and performance
Wellbeing
Held a database of 14.836 carers, and direcuy supported 3048 during the year,excluding newsletters and
mailouts.
Provided the Carers Hub helpline
Published regular editions of Caring News which reached 14,126 carers and 1,281 professionals.
Issued 397 Carers Emergency Cards which meant if anything happened to the carer, there was information
available to ensure that the person they cared for was safe and looked after. 3891 have been issued in
lolal.
Provided a wide range of information and training sessions for Carers, in person and online.
Supported carers through the volunteer supported telephone befriending service
Signposted and referred carers to a wide range of organisations or services
Worked with Worcestershire County Council (WCCI Commissioners and the Public Health team to infomi
the delivery of the County's Carers strategy
CFEN Works closely wilh a wide range of local employers lo improve carer awareness, recognition and
support for working carers. Recently hosted a Chamber of Commerce webinar on new legislation for
working carers with over 35 employers attending.
Social Prescribing and Lifestyle services were provided to cover all Redditch GP Practices.1764 referrals
were received.
Continued to provide an Employee Assistance programme for staff

WORCESTERSHIRE ASSOCIATION OF CARERS
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Voice:
Facilitated the Carer-led Carers Partnership which continued its work overseeing the Worcestershire
Carers Strategy and ensuring Carers have a voice in decisions affecting them
Supported Carers to have their say on a range of strategic and other forums, including the..
Carers Partnership
All Age Carers Strategy Action Planning Group
Learning Disabilities Partnership Board & Sub-Groups
LeDeR Priority Action Group
All Age Disability Strategy
Autism Partnership Board
Dementia Strategy Group
Worcestershire Safeguarding Adults Board
Herefordshire & Worcestershire Integrated Care System Carer Reference Group
Recognised that carers of people with learning difficulties face particular challenges.
Worcestershire
Association of Carers facilitated the 'Right Support for Carers, group to ensure the voice of
these
Carers Continued to be heard.
Facilitated the Carers Action Worcestershire {CAWI consortium which aimed to bring together
independent organisations in Worceslershire with an interest in Carers.
Worked closely with partner organisalions. within the voluntary and community, private and public sector,
lo raise awareness of the needs of Carers to help us reach more Carers and improve carer access to
our services.
Supported Families in Partnership
An active member of the Worcestershire VCSE Allian¢e Forum, the ICS Academy VCSE Faculty
group and joined the Heallhwatch Worcestershire Board.

WORCESTERSHIRE ASSOCIATION OF CARERS
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Sustainability
Continued to maintain our good relationships with statutory partners including WorcestershiTr Council, the
ICB and Worcestershire Children s Firsl
Implemented a full-scale review of our information assurance arrangements, introduced new policies and
procedures and made significant progress towards IASME accreditation. As we progress towards fully
cloud based IT provision, we are not only safer, but also able to take advantage of technological advances
to fhe benefit of our carers.
Reviewed our inGome generation and fundraising slrategy, developing 8 pipeline of opportunities and
business possibilities. As always work to keep the charity running is essential. DiversifiGaÈion and
generating non-restricted lunding is vital to Worcestershire Association of Carers futuTr. We have
continued to look for support for both our charitable activities and for development funding to enhance our
activities and work to a position where we are less reliant on ptjblic sector contracts.
Completecl implementation of 8 full cost recovery fAnancial model, enabling us to make clearer strategic
decisions about our finances and the seNices they support.
Worked as a partner with Carers Trust. including as part of the Qualify Reference Gmup and on the pilot
phase of the Virtual Carers Gent￿, whi¢h will ultimately provide a comprehensive self-h81p option for
Carèrs.

WORCESTERSHIRE ASSOCIATION OF CARERS
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Funding:
Our primary funding source for the year was Worcestershire County Council. from whom 698,145 was
received to deliver the Worcestershire Carers Hub and Carer Reviews.
We continued lo deliver Social Prescribing 8nd Lifestyle Advice services in Redditch Nightingales and
Kingfisher Primary Care Networks, with the Social Prescribing seNice seeing an increase in investment
due to increased demand for the service.
As part of the Herefordshire and Worcestershire Community Mental Health Transfomiation programme, we
extended our spe¢ialist support to Carers caring for a loved one experiencing mental ill health lo the whole
County
Our retail shop, with a new manager in post, is building its capacity to contribute to our unrestricted
funding.
Community fundraising activities were run on a small scale during the year. We were very grateftil for a
number of unsolicited donations which enabled us to run additional activities for Carers
We continued to apply for grants for both unrestricted and project funding. Grants were obtained from-
Worcester Childrens First
VCSE Afiiance Mental Health
Carers Trust
Sanctuary Group
Community First
Worcester City Parish Relief
Grateful thanks go to all the organisations, companies and individuals who have given grants. gifts or donations and
raised vital funds for Worcestershire Association of Carers during the year.
A Fundraising Policy is in place to protect from unreasonable intrusion on a person's privacy. unreasonable
persistent approaches and placing undue pressure on a person lo give money. The Association aims to adhere to
the Fundraising Standards Board 'Code of Fundraising Practice.. No professional fvnd-raiser or commercial
participators have been used in the last year, and Ihere are currently no plans to use them in the current year. No
complaints were received about fvndraising during the year
OtherActivitles
Recruited new T￿SteeS to fill identified skills gaps
Idenfified trustee training needs 8nd refreshed the Tmstee induction programme
Quality Standards
We held the following standards..
Carers Trust Exc8118nce for Carers
Cyber Essentials
Trusted Charity
Worcestershire Works Well
Disability Confident Employer
We conduct proud audits of the statutory work we undertake on behalf of worcestershi￿ County Council
and this feeds into their quality andperformance reporting.

WORCESTERSHIRE ASSOCIATION OF CARERS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Our Volunteers
In normal times. the Association would rely heavily on ils volunteers. Without them. like most non-profit and
charitable organisalions. Worcestershire Association of Carers would not be able to provide the current level of
service and support for the Carers of Worcestershire. Our volunteers are important to increase our capacity to help
Carers. Volunteering with the Association is hopefvlly also of benefit to the volunteers. The Association is enriched
by the diversity that volunteers bring. They are able to add their qualities and skills to those of the staff. Volunteers
may learn new skills and feel more involved with their community.
Volunteers undertake a range of roles including acting as trustees. supporting our shop, making regular 'keep in
louch, calls to carers, and facilitating carer groups around the county.
Plans for the future
The new CEO and Trustees decided to undertake a full strategic review in 20234. The external environment has
been subject to rapid change and disruption starting with the Covid pandemic and continuing after it, giving rise to
unprecedented challenges for society, organisations and carers. In that context, ensuring that our strategic direction
and priorities remain fil for purpose and responsive lo those changes was both pnjdent and in line with good
governance.
Our strategic priorities for 2024-2027 have been agreed as..
To remain sustainable and future fil
To deliver effective communications
To develop and grow strategic priorities
To make unpaid carers the priority
An operational plan identified the key activities that will achieve these o.utcomes, and is updated annually.
Progress against priorities is monitored by the Board and sub-committees and will be reported on in the next
Trustee Annual Report.

WORCESTERSHIRE ASSOCIATION OF CARERS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financial review
Financial Position
During the year the organisation had net expenses for the year of £39,184 {2023
net expenses of £77,214).
Reserves of £326,669 {2023 - £365,853) were made up of £141,077 12023 - £155,977) restricted funds and
£185,592 (2023 - £209,876} unrestricted funds.
Reserves Policy
During the last year WAC has continued to review the constituent elements of its Reserves policy and made
amendments to ensure that the level of reserves contain sufficient funds to ensure that all contingent liabilities are
¢overed. The reserves policy takes into account both the financial commitments to existing projects and notice
periods from our funders, which at the present time equates to three months. The broad headings for the items
covered in the calculation are..
Potential costs of winding down operations
Potential costs for exiting Relail operations
Business as usual costs to cover a minimum of three months operating costs
Contingency costs for Capital expenditure
As at 31 March 2024, as a result of the detailed calculation, the required level of reserves stood at £42,684 against
the actual level of £182.092 free reserves, so there is Currently no shortfall in the organisation's reseNes.
This calculation is reviewed regularly and discussed at both Financial Services Committee and Board meetings. In
the event of any signifiGant shortfall detailed plans will be put in place to ensure the reserves are replenished. The
aim of the reserves policy is to maximise progress towards meeting our objectives whilst balancing the need for
continuity and consistency of the work undertaken by WAC.
structure, governance and management
Governing document
The charity is controlled by its governing document, a deed of trust. and constitutes a limited company, limited by
guarantee. as defined by the Companies Act 2006
Governance
The Board of Directors and Tnjstees has overall responsibility for directing the work of the Association. The Chief
Executive reports to the Board.
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..
Mrs Diana Fulbrook
Mr David Mann
Mr Jeffrey Ball
Mr Colin Archer
Mrs Sarah Clee
Mrs Mary Horner
Mr David Sullivan
Mrs Miranda Peel
Ms Clare Taylor
Miss Berenice Brown
Miss Kate O'Driscoll (Co-opted)
Mr Srinivas Koduri
Ms Michelle Sally-Ann Albertine Lovelt (Co-opted)
Mrs Ann Harrison (Co-opted)
(Resigned 13 July 2023)
(Resigned 13 June 20231
(Resigned 4 December 2023)
(Appointed 13 June 2023 and resigned 3 August 2023)
(Appointed 10 November 2023)

WORCESTERSHIRE ASSOCIATION OF CARERS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Selection of Directors and Trustees
Appointments are made by election at the Annual General Meeting following requests for nominations from
members up to a maximum of twelve. The Board can co-opt up to a further two members during the year.
Quallfylng third party Indemnity provisions
The Articles of Association of the Gharity include a provision that {subjèct to the exemptions required by the
Companies Act) no Trustees or other officers of the company shall be liable for any losses of the charity, except in
instances of fraud or wilful wrong doing.
Responsibilities of Trustees
Role descriptions have been produced for all Trustee roles based on Charity Commission Guidance and these were
last reviewed in 2020. Performance against responsibilities is monitored by the Chair through annual appraisal
meetings with Trustees.
The Association also has a Trustee Link scheme in place. The central purpose of a Trustee Link is to provide
Trustees with the opportunity to gain a greater insight into specific WAC activities. This will help to inform Trustees
when contributing to strategic decisions.
More specifically, WAC recognises that the benefits to linking Trustees with areas of WAC activities include..
Exlending Trustees, knowledge of staff and the breadth of WAC activity
Familiarising Trustees with the Association's physical environment
Providing an opportunity for staff and volunteers to meet informally with Trustees
Helping Trustees to develop in-depth knowledge of areas of WAC activities (including quality issues
and targets)
Allowing Trustees to use their skills and experience to benefit the Association directly in specific areas
In addition. the Association has named Trustees responsible for Whistleblowing and Complaints.
Policy for training Trustees
On appointment, Trustees go through a documented induction programme Covering all areas of responsibility.
Trustees are appraised annually by the Chair and development needs are identified as part of that prO￿$s. Board
and individual development needs are summarised in a report to the Board and the CEO and Chair produce a
training and development plan. Trustee meetings which take place be￿een Board meetings are also used as an
opportunity to develop Trustees. The Board also carries out an annual self-assessment of governance against
Charity Commission standards, and any training and development needs identified are included in the governance
action plan.
Management
The Trustees delegate the day-to-day management, the development of strategy and overall leadership of the
charity to the Chief Executive. The remuneration of key management personnel is set by the Board of Trustees.
Senior managers of the Association:
Chief Executive Officer- Karen Edwards
Service ManagerlDeputy CEO- Mel Smith
Finance Manager- Natasha Davies
Members - 1st April 2023 to 31st March 2024- At the end of March 2024 membership stood at 1,838 members.

WORCESTERSHIRE ASSOCIATION OF CARERS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Risk Management
The Trustee Board regularly monitor and review the operational and financial risks to which the Charity might be
exposed, through the corporate Risk Register. The register identifies the main areas of risk, their likelihood and
impact on the Charity.
The main risks to WAC, as Identified by the Trustees are..
Carer numbers - Carers needs not being met by not using WAC services. due to lack of awareness or our
coverage across the county.
Quality Service Provision - Insufficient staff or volunteer levels could mean we are not able to deliver high
quality services.
Policy influence
having a lack of influence over policies affecting carers and planning of seNices could
lead to a poor level of setvice.
Resources - losing major contracts and having insufficient resources could mean we fail to deliver services
to Carers.
Sustainable Future- WAC needs to ensure its future through income generation.
Governance
the organisation needs to ensure it has strong governance and effective leadership and
succession planning.
Truslees are satisfied that systems and procedures are in place to mitigate exposure lo the major risks.
Statement of Trustees. responsibilities
The Trustees, who are also the directors of Worcestershire Association of Carets for the purpose of company law,
are responsible 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 affairs 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 finan¢ial statements. the Trustees are required to..
select SLtitable accounting policies and then apply them consistently.,
- observe the methods and principles in the Charities SORP..
make judgements and estimates that are reasonable and prudent..
slate whether applicable UK Accounting Standards have been followed. subject lo any material departu￿8
disclosed and explained in the financial statements.. and
prepare the financial statements on the going ¢on¢ern basis unless it is inappropriate to presume that the charily
will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al
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 asset5 of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
10-

WORCESTERSHIRE ASSOCIATION OF CARERS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Auditor
In accordance with the company's articles. a resolution proposing that Ormerod Rutter Limited be reappointed as
auditor of the company will be put al a General Meeting.
The Trustees, report was approved by the Board of Trustees.
Mrs Diana Fulbrook
Trustee
17 September 2024
11

WORCESTERSHIRE ASSOCIATION OF CARERS
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF WORCESTERSHIRE ASSOCIATION OF CARERS
Opinion
We have audited the financial statements of Worcestershire Association of Carers (the 'charity'l for the year ended
31 March 2024 which comprise Ihe statement of financial activitie5, the balance sheel, the statement of cash flows
and notes to the financial statements, including significant accounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
{Uniled Kingdom Generally Accepted Accounting Practi￿).
In our opinion, the financial statements:
give a Irue and fair view of the slate of the charitable company's affairs as at 31 March 2024 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) IISAS {UKII and applicable
law. Our responsibilities under those standards are further described in the Audilors responsibilities for the audit of
the financial statements section of our report. We are independent of Ihe 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
Ihat the audit evidenee 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 Ihe financial slalemenls is appropriate.
Based on the work we have performed, we have not idenlified any material uncertainties relating to events or
conditions that. individually or collèctively, may cast significant doubt on the charity's ability to continue as a going
con￿rn for a period of at least ￿e1ve 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.
Other information
The other information comprises the infomiation included in the annual report other than the financial statements
and our auditOT'S report thereon. The Trustee5 are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and we do not express any fom)
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 mi5Statements, 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 perfgmed. we conclude that there is
material rnisstatemenl of this other information. we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following mallers in relation lo which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you rf, in our opinion-
the information given in the financial statements is inconsistent in any material respect with the Truslees,
report., or
sufficient accounting records have not been kept.. or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
12-

WORCESTERSHIRE ASSOCIATION OF CARERS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WORCESTERSHIRE ASSOCIATION OF CARERS
Responsibilities of Trustees
As explained more fvlly in the statement of Trustees, responsibilities. the Trustees, who are also the directors of the
charity for the purpose 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 lo
enable the preparation of financial slalements that are free from material misslalement, whether due lo fraud or
error. In preparing the financial slalemenls, the Trustees are responsible for assessing the charity's ability lo
continue as a going concern, disclosing, as applicable. mallers related lo going concern and using the going
concern basis of accounting unless the Trustees either intend to liquidate the charitable company or lo cease
operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
.We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
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 auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guar8nlee 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 inffvence
the economic decisions of users taken on the basis of these financial statements.
The extent lo which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Based on our understanding of the charitable company. we identified the principal risks of non-compliance with laws
and regulations including those Ihat have a direct impact on the preparalion of the financial statements and the
extent to which non-compliance might have a material effect on the financial statements. Audit procedures
performed included discussions with management. review of board meeting minutes, testing of joumals. designing
and performing audit procedures and challenging assumptions and judgements made by managernenl in relation to
accounting estimates.
There are inherent limitations in the audit procedures described above. We are less likely to become aware of
instances of non-compliance with laws and regulations that are not closely related to events and transactions
reflected in the financial statements. Also. the risk of not detecting a material misstatement due lo fraud is higher
than the risk of not detecting one resulting from error. as fraud may involve deliberate concealment by. for example,
forgery or intentional misrepresentations, or through Collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at: htlps'.11
www.fr¢.org.uklauditorsresponsibilities. This description forms part of our audiloffs report.
13-

WORCESTERSHIRE ASSOCIATION OF CARERS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WORCESTERSHIRE ASSOCIATION OF CARERS
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees
those matters we are required to state to them in an auditor's report and for no other purpose. To the fullesl exlenl
permilled by law. we do not accept or assume responsibility to anyone other than the charity and the charity's
trustees as a body, for our audit work, for this report. or for the opinions we have formed.
CO1￿ McGrory FCA (Senior Statutory Auditor)
for and on behalf of Ormerod Rutter Limited
Chartered Accountants
Statutory Auditor
The Oakley
Kiddemiinster Road
DrO1￿1¢h
Worcestershire
WR9 9AY
14-

WORCESTERSHIRE ASSOCIATION OF CARERS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Incorne from:
Donations and legacies
Charitable activities
Other trading activities
Investments
4,938
4,938
20,108 1,221,233 1,241.341
81.112
81,112
5,139
5,139
7,290
7.290
8,013 1,200,371 1,208,384
82.117
82,117
2.023
2,023
Total income
111,297
1,221.233 1.332,530
99,443 1,200,371
1,299,814
Expenditure on:
Raising funds
Charitable activities
74,897
54.911
74,897
1,241.906 1,296,817
64,287
1,687
65,974
(15,113) 1,326,167 1,311.054
Total expenditure
129,808 1,241,906 1,371,714
49,174 1,327,854 1,377,028
Net expenditure
(18.511) 120,673) (39.184)
50.269
1127.483) (77,214)
Transfers between
funds
15,773)
5,773
3.366
13.366)
Net movement in
funds
10
(24.2841 {14.900} 139.184)
53,635
{130.8491
(77,214)
Reconciliation of funds:
Fund balances at 1 April 2023
209.876
155.977
365.853
156,241
286,826
443,067
Fund balances at 31 March
2024
185.592
141.077
326,669
209,876
155,977
365,853
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activitie5.
The statement of financial activities also complies with the requirements for an income and expenditu￿ account
under the Companies Act 2006.
15

WORCESTERSHIRE ASSOCIATION OF CARERS
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Flxed assets
Tangible assets
14
25,059
30,956
Current assets
Debtors
Cash at bank and in hand
15
139,507
230,677
154,493
240,814
370,184
395.307
Creditors: amounts falllng due within
one year
16
165.409}
(58,110)
Net current assets
304,775
337,197
Total assets less current liabilitles
329.834
368,153
Creditors: amounts falling due after
more than one year
17
13,165)
12.3001
Net assets excluding pension liability
326,669
365,853
Net assets
326,669
365,853
The funds of the charlty
Restricted income funds
Unrestricted funds
19
141.077
185,592
155,977
209,876
326.669
365.853
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024. although an audit has been cariied out under section 144 of the Charities
Act2011.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect lo accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of ils financial statements under the requirements
of the Companies Act 2006. for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
lo the small ￿rnpanIeS regime.
The financial stalemenls were approved by the Trustees on 17 August 2024
Mr5 Diana Fulbrook
Trustee
Company registration number 03485330 (England and Wales)
16-

WORCESTERSHIRE ASSOCIATION OF CARERS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating actlvlties
Cash absorbed by operations
24
{2.8741
153,1391
Investing activities
Purchase of tangible fixed assets
Investment income received
{12.402)
5,139
(23,129)
2.023
Net cash used in investing actlvltles
17,263)
{21,1061
Net cash used In financing activities
Net decrease in cash and cash equivalents
110,137)
{74,2451
Cash and cash equivalents at beginning of year
240,814
315,059
Cash and cash equivalents at end of year
230.677
240.814
17-

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Worcestershire Association of Carers is a private company limited by guarantee incorporated in England and
Wales. The registered Offi￿ is Gf Suite 2 Polysec House, Blackpole Trading Estste West. Hindlip Lane.
Worcester, Worcestershire, WR3 8TJ.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" {"FRS 102.1 and the Charities SORP "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)" leffeclive 1 January 20191. The
charity is a Public Benefit Enlily as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under Ihe historical cost convention, modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments al fair
value. 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 charity
has adequate resources 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.
1.3 Charitable funds
Unrestricted funds are available for use al the discretion of the Trustees in furtherance of their charilable
objectives.
Restricted funds are subject to specific conditions by donors OT grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been mel,
the amount5 can be measured reliably, and il is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the lime of Ihe donation.
Stocks of undistributed donated goods are not valued for balance sheet purposes.
Income from govemment and other grants are recognised at fair value when the charity has entitlement after
any performance conditions have been met, il is probable that the income will be received and the amount
can be rneasured reliably. If entitlement is not rnel then these amounts are deferred.
Income from shop sales represents the sale of donated goods recognised at the point of sale.

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to
third paty, it is probable that a transfer of economic benefits will be required in selllement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs. including support costs involved in undertaking ea¢h activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable lo a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff cosls are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the assefs use.
1.6 Tangible fixed assets
Assets costing £500 or more are capilalised as tangible fixed assets and are carried at cost or valuation, net
of depreciation and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Fixtures and fittings
Straight line over 5 years and 3 years
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 of financial activities.
1.7 Impalrment of fixed assets
At each reporting end dale, the charity reviews the carrying amounts of its tangible assets to detemiine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists. the recoverable amount of the asset is estimated in order to determine the extent of the impairment
1055 (if any).
1.8 Cash and cash equivalents
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 less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues. of FRS 102 to all of its financial inslrutnenls.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements. when
there is a legally enforceable right to set off the recognised amounts and there is an intention lo settle on a net
basis or lo realise the asset and settle the liability simultaneously.
Basic financlal assets
Basic financial assets. which include debtors and cash and bank balance5, are initially measured at
transaction price including transaction costs and are subsequently carried at arnortised cost using the effective
interest method unless the arrangement constitutes a finan¢ing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amorbsed.
19

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continuedl
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless
the arrangement constitutes a financing transaction. where the debt instrument is measured at the present
value of the future payments discounted al a market rate of interest. Financial liabilities Classified as payable
within one year are not amortised.
Debt instruments are subsequenuy Carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognltion of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's seNices are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably commilled
to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.12 Leases
Rentals payable under operating leases, including any lease incentives received. are charged as an expense
on a straight line basis over Ihe term of the relevant lease.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assurnplions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these eslimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period. or in the period of Ihe revision and future periods where the revision affects both current and future
periods.
Crltical areas of judgement
The allocation of staff costs be￿een individual unrestricted and reslricted funds is based on the estimated
split of staff time for each individual employee of the charity.
-20-

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donations and legacies
Unrestricted
funds
2024
Unrestricted
funds
2023
Donations and gifts
4,938
7,290
Income from charitable activities
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Charitable activities
Sector consultancy work
Social work placements
Performance related
grants
9.208
4,480
9,208
4,480
8,013
8,013
2,980
2,980
6.420 1.221.233 1.227.653
1.197.391
1,197.391
20,108 1,221,233 1,241,341
8,013 1,200,371
1,208,384
Performance related grants analysis
2024
2023
Worcestershire County Council
NHS Herefordshire and Worcestershire Clinical Commissioning Group
St stephens Surgery
Winyates Health Centre
Redditch BoroLtgh Council
VSCE Alliacne
Social Prescribing Redditch Projects
Worcestershire Children First- Families In Partnership
Lrfestyle Advisor Reddilch Projects
Other
655,645
82,335
656,509
70,785
283.914
127,387
40,000
25.000
27.266
337,187
28,385
57,513
14.322
18.796
1,227,653
1,197,391
21

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other trading activities
Unrestricted Restrlcted
funds
funds
Total Unrestricted
funds
2024
2024
2024
2023
Shop income
81,112
81,112
82,117
Investments
Unrestricted Unrestricted
funds
funds
2024
2023
Bank interest receivable
5,139
2,023
Raising funds
Unrestricted Unrestricted
funds
funds
Restricted
funds
Total
2024
2023
2023
2023
Other trading activities
Telephone. IT and website costs
Rent
Premises expenses
Events and marketing
Staff costs
Depreciation and impairment
Light and heat
Insurance
Sundry expenses
941
17,000
3,172
312
33,562
{3331
4,585
2,927
2,121
1,687
2,628
17,000
3,172
312
33,562
13331
4,585
2.927
2.121
17.000
5,118
20
39.114
5,708
5,685
2.252
74,897
64,287
1.687
65.974
22-

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charitable activities
2024
2023
Direct costs
Staff costs
Depreciation and impairment
Rent
Insurance
utilities
Postage, stationery and office expenses
Premises and IT costs
Training
Facilitator costs
Professional and Consultancy fees
Subscriptions
Travel costs
Carers costs
Carers news
Room hire
Staff recruitment
Sundries
1,080.501
18,299
20,351
2,881
20.384
10,085
53,257
1.008,922
14,851
18,875
3,116
15.890
10,934
68,371
22.403
14.301
44,179
1.824
11.780
6.109
9,111
11.897
17.271
25.987
15.531
3,054
4,017
5.441
17,839
15.639
2.904
1,698
19,723
1.291.604
1.305.821
Share of support and governance costs (see note 91
Govemance
5.213
5.233
1,296,817
1,311.054
Analysis by fund
Unrestricted funds
Restricted funds
54.911
1,241.906
{15,113)
1.326.167
1,296,817
1,311,054
Support costs allocated to activities
2024
2023
Govemance costs
5.213
5,233
Analysed between:
Charitable activities
5.213
5,233
-23-

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs allocated to activities
IcontinLredl
2024
2023
Governance costs comprlse:
Auditors, remuneration
5,213
5,233
5.213
5,233
10 Net movement in funds
2024
2023
The net movement in funds is stated after charging11￿d1I1ng)'.
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangibl8 fixed assets
5.213
18,299
5.233
14,518
11 Trustee5
None of the Trustees (or any persons connected with them) received any remuneration for their services
during the year, and reimbursements were made to 1 trustee lotalling £43212023- £5671 for recruilmenl costs.
12 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
53
53
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
1,019.127
70,058
30,430
951.184
63,020
28,280
1,119.615
1.042,484
During the year. the charity made redundancy and termination payments amounting to £Nil (2023.. £35.7031
with respect to Nil12023: 61 individual cases.
Key management personnel
The key management personnel are represented by 4 employees. The total employee benefits of the key
management personnel {inclusive of employers national insurance) were £144.152 {2023= £112,787}.
There were no employees whose annual remuneration was more than £60,000.
-24-

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Taxation
The charity is exempt from taxation on its activities because all ils incorne is applied for charitable purposes.
14 Tangible fixed assets
Fixtures and
fittings
Cost
Al 1 April 2023
Additions
121.772
12,402
At 31 March 2024
134,174
Depreciation and impairment
At 1 April 2023
Depreciation charged in the year
90,816
18.299
At 31 March 2024
109,115
Carrylng amount
Al 31 March 2024
25,059
At 31 March 2023
30.956
15 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued incomg
86.981
7,254
45.272
98.042
10.500
45.951
139,507
154,493
16 Creditor$- amounts falling due wlthln one year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred incorne
21,866
17.191
1.690
24,662
7,902
20,758
1.571
27,879
65.409
58.110
25-

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Creditors: amount5 falling due after more than gne year
2024
2023
Accruals and deferred income
3,165
2,300
18 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
30,430
28.280
The charity operates a defined contribution pension scheme for 211 qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
-26-

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to
specific conditions by donors as to how they may be used.
Movement in funds
Incomln9
rosour¢es
Movement In funds
Incomlng
resources
Balan¢e ot
1 April 2022
Re$ource$ Balance at
expended 1 April 2023
Resources
expended
Transfers Balance at
31 March
2024
Integrated Carers
Hub {inc. Carer
Reviews)
84.692 658.760
1726.659) 16,762
655,645
(635,9891
36.418
Social Prescribing
20,501
239,957
1239,708) 20,749
337,187
(323,8761
34,060
Families in
Partnership
14,112
38.987
122,757) 30,343
28,385
(38,0721
20,656
Herefordshire
Carers
19,973
1,000
{19,856)
922
16.6951
5.773
Lifestyle Advisors
25,570
87,543
{94,5751 18,540
57,513
176,0531
Saintbury
2.863
Community Mental
Health Team
6.420
80.880
(72.476) 14.824
82.335
(88,1391
9,020
Health Equalities
Partnership
26.979
{16.9691 10.010
16,0461
3.964
Masons Long
COVID Support
5.611
15.6111
Social Work
Placements
8,324
2.980
(11,3041
Herofordshire
Masons
6,857
(6,8571
Willis Trust
1.500
15701
930
Carer Connectors
22,894
122,894)
VCS Mental Health
Intergralion
Funding
2.834
11,615)
1,219
6,402
17,6211
-27-

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Restricted funds
(Continued}
Movement in funds
Incomlng
Resour¢e$ Balan¢e at
resources
expended 1 April 2023
Movement in funds
Incomlng
resourcès
Balanee at
1 April 2022
Resources
expended
Transfers Balance at
31 March
2024
HCS Rejuvenate
1,421
(1,421)
Herefordshire
County Council
9,212
{9,212)
Redditch District
Collaborative
4,397
55,000
(23,296) 36.101
25.000
{38,612)
22,489
Transforming Care
Admissions
2,000
2.000
{2.000)
vcs
25,000
5,711
{30,711)
VCSEAlliance
27,266
{13,726)
13,540
Empowering
Carers al
Discharge
4.300
14,300}
Sanctuary Housing
4.000
12.508)
1,492
{1,4921
Time for ME!
8.500
15,485)
3,015
(3.0151
Winter Wamith
9.919
19,919)
Miscellaneous
279
286.826 1.197.537 11.326,239} 155,977 1,221,233 {1,241,9061
5.773 141.077
-28-

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Restricted funds
(Continued)
The Integrated Carers Hub comprises of grants received for the purpose of supporting unpaid adult carers across
the County.
The Social Prescribing funds comprises of grants received for the purpose of Social Prescriber wages and
expenses.
The Families in Partnership fund comprises of a grant received for the purpose of funding a local Parent Carer
Forum which is a group of parents and carers of disabled children, to make sure the seNices they receive meets the
needs of the disabled children and families.
The Sanctuary Housing fund comprises of a grant received for the purpose of providing health and wellbeing
events for carers.
The Transforming Care Regional Forum comprises of a grant received for the purpose of supporting carers to have
a say in services developed for people with learning disabilities.
The Herefordshire Carers fund comprises a legacy grant received to support carers within Herefordshire.
The Lifestyle Advisors fund comprises grants received to provide a lifestyle coaching l advice service to improve
patient wellbeing within the Redditch area.
The Saintbury fund comprises a grant received to support carers with future financial planning msessions.
Comrnunily Mental Health Team relates to funding received to provide information advice and support to carers of
people wilh mental ill health.
Health Equalities Partnership relates to funding received to reduce inequalities by identifying and supporting carers
working in the NHS and building local partnerships to tackle health inequalities.
Masons Long COVID Support relates to funding received to support carers of people with Long COVID syndrome.
Community First Recovery College relates to providing training for carers through the Herefordshire and
Worcestershire Recovery College.
Social Work Placements relates lo funding received to provide placements for student social workers to gain
experience of supporting carers.
Sustaining Carers relates to funding received lo support carer wellbeing through the COVID-19 pandemic.
Tackling Inequalities relates lo fvnding received to provide exercise classes for Carers.
The Masons Herefordshire fund comprises of a grant received lo provide events and activities for carers within
Herefordshire.
Carer Connectors relates to COVID-19 recovery funding to reconnect isolated carers.
Carer Reviews relates to carrying out slalutory carer reviews under delegated authority from Worcestershire County
Council.
HCS Rejuvenate is to provide Craft activities for Herefordshire Carers.
Herefordshire County Council relates to providing counselling service for Herefordshire Carers.
Impact Focus Group relates to funding for engagement with carers on impact of COVID-19.
-29-

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Restricted funds
{Continuedl
Reasonable Adjustment Pilot relates lo working with the CCG to improve the accessibility of communicalions with
people with Learning Disabilities.
Reddilch District Collaborative relates lo supporting the development of a health and care collaborative in Redditch.
Transforming Care Admissions is lo Support Carer Voicelcontribution lowards NHS aim to reduce hospital admissions
for patients with Learning Disabilities or Autism.
VCS relates lo supporting the Worcestershire Voluntary and Community Sector lo work with the health and care
sector.
Carers Choir- Worcester County Councillor Divisional Fund grants towards running costs of the WAC Carers Choir
Empowering Carers on diseharge- A project to seek and report on Carers experience of hospital discharge process for
the cared for and produce a report for the Inlegraled Care Board.
Time for Me- Grant funding lo provide wellbeing activities for Carers
VCSE MHIGS {Volunlary, Community and Social Enterprises Mental Health Intelligence Gathering) - NHS Funding via
the VCSE alliance to ulilise Community Mental Health Link Worker skills to map VCSE Mental Health services.
Winter Warmth. Grant fvnding to provide Careis with informalion, advice and support to help them face the challenges
of fuel poverty.
VCSE Alliance - Funding to expand Mental Health Link Worker project around engagement with NHS Mental Health
Trust
Willis Trust- Funding to deliver 3 micro respite wellbeing events
20 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unreslricted funds by the trustees for specific purposes.
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
Designated funds
General funds
20.000
189,876
20.000
165,592
111.297
1129,8081
{5,773)
209,876
111.297
1129.8081
{5.773)
185.592
Previous year:
At 1 Aprll
2022
Incomlng
resources
Resources
expended
Transfers At 31 March
2023
Designated funds
General funds
20,000
(16,634)
20,000
189,876
156.241
99,443
149,1741
156.241
99,443
149,1741
3,366
209,876
-30-

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Unrestricted fund5
{Continued)
Designated funds:
Polysec House moving costs - One of Ihe beneficial effects of the pandemic has been the expansion of the
ability for WAC staff lo work remotely and not necessarily require a permanent base. To that end. a cash
reserve of £20k has been designated by the Trustees in order to cover any potential move from Polysec
House into smaller premises.
21 Analysis of net assets between funds
Unrestricted
funds
2024
Restrlcted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Current assetsl{liabililies)
Long term liabilities
25.059
163,698
{3,1651
25,059
304,775
{3.165}
141,077
185,592
141,077
326,669
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 March 2023..
Tangible assets
Current assetsl{liabililies)
Long lerm liabilities
30.956
181,220
(2,300)
30,956
337,197
(2,300)
155,977
209.876
155,977
365,853
31

WORCESTERSHIRE ASSOCIATION OF CARERS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Operating lease commitments
At the reporting end dale the charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due as follows..
2024
2023
Within one year
Between two and five years
21.933
9,306
21,933
26,952
31.239
48.885
23 Related party transaction5
There were no disclosable related paty transactions during the year (2023 none).
24 Cash generated from operatlons
2024
2023
Deficit for the year
{39,1841
(77,214)
Adjustments for-
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
{5.1391
18,299
(2,023)
14,518
Movements in working capital..
Decrease in debtors
Increase in creditors
14,986
8,164
5,448
6,132
Cash absorbed by operations
{2,8741
{53,1391
25 Analysis of changes in net funds
The charity had no material debt during the year.
-32-