¢harfty 1•gE¥tra%tsn number 1072294 HETTON HOME CARE SERVICES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 HETTON HOME CARE SERVICES . LEGAL AND ADMINISTRATIVE INFORMATION Mrs M B•mfather Mrs Kyoung Mr G Davlson Mr$ E Davison Mrs J Hall Mr J Blackburn Mrs J Caterer Mrs N Naylor Mr J Thompson EX￿￿¢10 A Edington Ch•tlty ftumbor 1072294 Prln¢lp•l iddM¥ The Hetton Centre Welfare Road Hetton le Hole County Jurham England DH5 9NE Audltor Robson Laldler Ac¢ouirtants Limltad Ftrnwood House Fernwood Road Je¥mond Newcastle upon lyne Tyne and Wear England NE2 1TJ Barclays Bank PIC Lelcester Leicestershire LE87 2BB HETTON HOME CARE SERVICES . CONTENTS TrusteBs' lTrdepend8nt audttofs report Statement of fi'nandal activilies ' BaEance sheet 12 . Statement of c8$h Ilows 13 Nota$ lo ihe financlal statements HETTON HOME CARE SERVICES TRUSTEES. REPORT FOR THE YEAR ENDED 31 MAY 2024 The trustees present their annual r¢port and tlnancSal statenients for the year ended 31 May 2024. The financial statements have been prepared In accordance with the acmunting poli¢to5 set. out in note I to the financial statements and compty with the charrty's D¢ed of Trust, the Charities Act 2011 and "A¢c¢unting and Reporting by Charities.. Statement ol Re¢ommeniJeil Ptsclice applicable to chantie$ preparlng thelr accounts in a¢cord¥nce with th& Financial Reportints Slandard applicable in lh¢ UK and Republlc of Irelattd IFRS 102) (Èffective 1 Janugry 2019>" .. ObJectlve$ antl a¢tlvlties The aims and objed¥¥e& as staled in the con$ts'lutlon tsf the charity arv'.- 'The relief of the tlderly or infirm p¢rsons in Hetton-l&Hole, Houghton.l&Spring and Ihe Surrounding atva by appropriate means Includlng the prowlsion of a ¢are sèrvice in the home., The chzrlty ha$ achieved 5ts aom$ and otsjectives in the Hetton~le-Hole area tsy provlding personal Care and domestic support to dients wlth varying lev¢ls of need$ allowlng them to remaln hvlng safely in thèlr own home, The chatlty alyo provides training and trmpioyment to ovar 70 peopl# living in the local area with flexlbte W0￿1ng patterns. Quality poII¢y The organisalion believes that havlng Ihe highest quality care 1$ the absolute rlghl of all our service u$ers. The continuing aim of Ihe organisation is to provido a professional and effident Servi￿ to meet all of the requirements of its seNice users. The long-term 9oal of the organi8Btion is to obtain the hlghesl po88tble level of satlsfaclion from service usefs and r*l81ive$. AK $erv¢ce u8er$ of Hetton Home Care Services Should.. - A) expect the highesl quallty care PO$Slblo. B) be given a say in the running of the organlsation through routlne evaluallon8 01 each care episode. A largèr S￿r￿eY of service user oplnlon 18 carried oul on an annual b85iS; the $urvèy will ba confidontial but the results wlll be published and available upon request. . C) be free Io ttirnplaln about any aBpe¢t ol tho Nnnlng of the organi$atlon and to hav8 thelr complaints welcomod and acled upon promptly - all complaints will be responded to In writing within 7 workin9 days, To ensure the service is providing 3 quality servlce whlch Is relevont lo the neBd$ and wishes of the service users, an annual questlonnaire 1$ sent to évery service us?r. Serylce users, opinlons on all aspects of care provided ¥u¢h as att0ndan￿, punctuality, manner, Confidenllalily, respect and admin. The resutt8 of the annual suN?y are collated and putslished In the tharity's annual rttport. . Publ1¢ benefit The Irugtees have paid due regard to guidancé issued by the ChaTity Commlssion In de¢iding what 3CUwties th ¢harify should undèrtake. HETTON HOME CARE SERVICES TRUSTEES. REPORT (CONTINUED) .FOR THE YEAR ENDED 31 MAY2024 Achievements ¥4nd porfomiant HettDn Home Care Servi¢es has Work￿ under contrad to City ol Suftdefland Coun¢il sJ-n¢e 1994 provlding per¥onal Care to Individuals In their own homes. Alongside this contrart Hetton Home Care SeNice$ has alsp providod petsonal care, domesti¢ $upport, eompanitinshlp, overnKJht care and Sleep0￿r8 lo individuals who aro sell-funding. Contr* Levels June 2023- May 2024 2022-2023 1303 023-2024 veraga hours ol car• provided pw week ntract valu8$ it of Sunderland urham Ci elf-fundln hl8e ate$ to it of Sunderland Durham Cit Self-fundin 694,303 49,500 390,023 643.890 59,684 367,742 Th8 fAro was provlded trj an averoge ol over 200 ¥ervl¢4 users ea¢h week and Vafied from domgslic $uppvrt wlth housecare, shopping and laundry to ptr¥on81 e4r4 artd palliatlvelend of lifo care. HETTON HOME CARE SERVICES . TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024 Financial re¥lew Fln4n¢È•l position In the report for 2023 (t wa$ ststed that while the Tru$teos were pl8asèd, and con$idefod that Ihe chaitfy provld6d a hIgh￿￿alItY st￿lce that Hetlon Home Cale SeNtces had made a h)s$ again Over that yèar. A cause of this being idenlffied In the reduction in the number of hours of tsre wtt provsde mainly due to a redudion tsf services In relation to Ihe impad of the C¢¥i&19 pandemic and the ongoing costs and that financially r&ftedad within the orgaftl¥alion, Virtually all the income Aetton Home Care Ser¥ice5 receives come5 from tli8 paymenl of provislon of care to dients. It is eithèr Paid for directly by the cliènl or the counGII in whose arèa they reside. Wilh reyard to clienis pald for by thè wuncils the rÈmunerat%on we receive ia set by the ry+uncil, not us. A$ a ¢harity wè have always h¢ld that we should not charge privatè dlents any more ihan we receivè in payment for our Council dienls. . The incomè wè receiv6 not onty has lo pay the wag6$ ol the staff who provlde th8 care but also haè to fifiancè all other co¥ts lo provide the ¢are. This itjcludes tlie followlng,. supervisory Staff and manager to run the charity and ensure CQC standards ale met and malnlained., office cos1$: PPE,. computer Ond lelephony $upport,' trainmg and human ra$ourte&, legal ahd accountancy ¢omplian¢e. The costs for the above arè very Much fixèd and varies very little with regard lo the number of dienl hour$ we have, bul as ha$ been Identlfied the number of these hours greally . affects Ihe amount of funrjs we have avaflablo to meet these costs, As per the previous year w8 knew this year would contlnue to be a challenge as a result of the resldue of the Cov*d- 19 pandemlc and associaled cosls. the mlnimum wage was in¢re8sed by 6.60k from £8.91 10 £9.50. HHCS must ensure they pay over Ihe national livlng wa9e io Include Iravel timv between visils. HHCS wages were increased by 12.60/4 for carers and 34/0 for offl¢e staff. As a care provider w6 have to reglster wilh th6 Care Quality Commission (CQC), who do Important work in ensuring the slandards with re9ard care provision are met. In 2020 the CQC raised the fees we have to pay lo £136S2 a raise of 9.20A. Due to a reduction in dienl 17umbers receiving regulated services Ihe fee paid In 2021was slighuy de¢fÈasèd to £10.557. In 2022 th¢ fees wère in¢fèased to £11,1QO. In 2023 and 2024 our fee$ remained the sam . at £11,663, The loss we have made this year, will be again well Covered by the re8erve5 we had pnKlently put away. It does concern us thal we have made a loss multiple years Nnning and this Is not a situation we Ilke to find Ixjrselyes in. . Long 18mi Ihough our feserves Should see u¥ through this challenging tlme. Our prtortlies have to be the followlng.. 1. We need lo wtain and if possibla, increase our number of care st3ff, lo do so requlres u8 to remain belng seen as a good arKI caflng employer. 2. We need to contlnue lo revlew aH our expenditu￿ to see If it 1$ necegsary or rf ther¢ Is a Cheapttr way of achiéving the same goal, blrt wrthout disaffectifig the staff, ' 3. Afier the vlrus dedined, we have recommenced our recfuitmenl campaign u81rt9 various mediums. . 4. We cohttnue seek to en$ura Ihat ¢are provlsion is correclly funded, by w0￿1n9 through and with our professtonai bodies and a$soci81ion$. 5. If we are unable to rectrfy Ihe srtU8llon through the above. 6. We n6ed to rèvisit how our Cltenls are Charged, whether they be counctl or pffvale, to assess if we can provfdo a $eNic* on wtr¥at Is beln9 paid. Réseryos pollcy It 1$ Ihe policy of the charlty to malntain Unrestricled Funds, which ats thè Iree resarves of the ciiarlty. This pr￿IdeS suffLièht fvnd$ to c¢)¥er management, admlnistratlon and support ¢08ts lor a period of four to SIX months HETTON HOME CARE SERVICES TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024 Rl¥k managomerrt The Trustees have conslder&d the major tisks to thè ftsture ol the ¢harity:_ l. To ¢ontinué providlng care in Ihe community the chority must comply with the Essentsal Staftdords of Quahty an . Safety for tsomiciliary Caré as regulatèd by Ihe Cafe Quality Commission. Tho service ha8 been regularfy frnspect8d by the Commission lor Social Care Inspection and subsequenty the Care Qualrty Commlsslon, The IruSiee5 ate happy th81 tht latèst Inspection re$ult was Good on all points, however recognise the importance of malntainlng Ihis 2. A change in Govemment policy may sge a change in Ihe way local ¢oundls pwchass domieiliary care. liowev8r as btsth Consarvalive and Labour Govemments have pfornoted service procurement from the Independant and voluntary sector, The Truslees 8re aware of this ongoing s¢tiJation and have policies In place to deal with Ihl$ including incfeasing the proportion of the thartiy'$ ￿n￿rne from personalistsd budyets and prtvately funded clients. 3, The re¢ruiimenl and rètention of staff attects the contlnuity we can provlde Ouf dients as well as restr?ding their numbors. Untortunalely. to the nature of $8rvic88 provided and the way they are funded, we have to use zerD- hour contracts for ￿[e staff the same as other similar organisation5. The TNstees arè unhappy with th1$ Situation and are 8ware of the affect it hss on the staff. If a workable attemative can be found it would be used. In the meantime, we aim to provide the best working conditions for our slaff to ensure retentlon. while at the same lime we are exploying all posslble avenu#s to re¢ruit suitable new slaff. 4, We ha¥? refieded on how the worfd4¥ide advent of Coronavirus (Covid 1W affectgd all a8pectts of life and fesulted in a major change In the way bu¥inessos and charitie5 operated. ￿118 treatments and vaccines are deployed effectively, the viruB together with Ihe restrictions on everyday 1Sfe requlred to counter it, will conlinue to Influence the working of HHCS for Some time ahead. We continue with various change$ to our worklng pra¢ti$e$ to , ensure 8 Covid secure environment continues for our Staff and clients. Although the Managemenl Committèe now moet fa¢8 lo faco, we still offer the use of more r8mOte methods ol communication. A8 al¢eady mentioned. our . staffing level is a major concein for the charity and the impact of Coronavirus added to the problems of this. We ' continue to be aware ol the rl$ks the virus can have and to reduce the risk$ we ￿ntinUe to be as flexible and . responsive 8$ possible to legal or medical ￿qUirements. With regard to Ihe ¢ombatting of il, our $taff contr'nue to poNitivety lake up va￿InatIonS. This will be assisted by the foresight ol previo¢is management committees tD eiisure . that the Charity has maintained a good financial reseDie, for which there will be a need lo call on. Although the coronavirus is still an issue, albeit in a lesser fofm, we have learnt from our experience of how HHCS coped throuyhout the crisis. This k¢)owledge and experlen¢a plus Ihe conclusions of the rev*w wlll bg u$ed lo put poliGies . and procedures in place re any future pandemlcs. HETTON HOME CARE SERVICES . TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MAY2024 Plan8 for fvtur• periods It 1$ the intentioo of thé mana9emènt of Hetton Homè Care SeNces io ¢Dntinuè to btsttd on the ieputation the agency has for providin9 a reliablt, caring and efficient servT¢e and to achieve the excellent Standard it has previoU￿Y been rated as. The manoger Is committed to continuing wrfh trainlng £pportunifyes for her and all staff, to maintain aiid fvrthef improve the quality of care given to seiviee users. All at Hetton Home Carè S¢rviLe were happy that we contsnued lo be graded as Good on ay counts in the CQC in¥pectton report in January 2020. Hetton Home Care Sefvice ¢onlinues to work under conlracl to Suntttrtand City Couno'l which il has done su¢cessfulty Sints rts inception in 1994. In Janu?ry 2020 Sunderland City Council awarded HHCS a ￿n1ract as prelerred provider tor the Coalfields localrty 1, In addition to thè refeYral$ from the Cily ol Sunderfaftd ¢ontr8cI, Hetton Home Cgre SeNl¢eg Sources new busines$ from individuals who have been recommended to use us by existing service users and olher professionals. We &l$o monitor Durham Coun¢tl $pol Contfad opportunities and, where leaslble, provide a Sa￿l¢e to thoni. The web sile continLtes to attr8cl new customars, parttcularly from famllies looking for support for elderly relatives. Hetton Home Care Services have renewed their website which has improved Ihe fating on Google and other search engines. The provlsion o* care Is contlnually changlng and dev2loping, intr6asliigty $0, a$ more pèople opt for a dlrè payment to manage thelr own ¢8re budget. Assessment criteria changes have also resulted In less people qualifying fr)r finan¢ial support from the local authority and baing self-funding. ' As individuals take r8sponsibU51y lu manage their own care needs. changes in appfoath will need to be made to provSde a more varied and less restrictlve s8rv1¢6. The manag8r Gontinues to work with a focus group of providers and Sundertand City Council lo discuss how the service can become more outcomes based as opposed to time measured. Personalisation will benefit the individuals by Providing care sesvices to meet thelr particular needs. One supeivisor is re$ponsibl8 for all aspe¢l8 of Care planning In an area. This rasults In stspewisors having a better know16dge ol thelr client and staff needs and likes and dlslikes. In order to continue to attract new service usor¥ to Hetton Hom& Care SeNices we wlll $trfve to maintain the high qU311ty of trained and ¢ompelent staff whgse hard wtsrk oams us our reputatlon of a quallty servlc&. To ensur6 that there Is sufficlent Staff tv meet the demand for our services and in¢reatse our revenue so wè can cover the costs ol the chartty. New ways In which to attract potenlial staff have been explored including holding recrtsitment fairs at Job Cetttres. shopping conlre6 and also introduciftg a new referral scheme which ha5 so faf been suc¢essfvl. While at the same time connections are being madè wlh gducation provsders lo recrukt staff wh￿e they are traininu in the care ¢nvironment. StIUGture, govemance and maDagom0ftt The charity is eontmKèd by its goveming do¢umenl. a deed of trtssl and constitutes an 4Jnincofporat¢d chaiity. Hetton Horne Care Se￿[ce8 was eslablished on 6th June 1994 a$ an uttin¢orp()rèted association and as a règi$t¢red charity in November 1998, Number 1072294. The charity was established by a group of vokjnteers In re$ptsnso to The Community Care Act 1990. Volunteer representatives Irom other oryanigations In the area fvnn a Management Committee and appuinted Staff to manage the Service. The Irustoes who seryed dudng the year and up to the date of $fgiRture of the Ilnanciai $tstemènts were; . Mr$ M 8#tnfalher Mrs K YoLsng Mr G Davison E Oa¥ison J Hall Plr J Blackbitm Mrs J Caterer Mrs14 Naylor Mr J Thompson HETTON HOME CARE SERVICES TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MAY2024 The current constitution (adopted Au9tJst 1998) oflhe charity rwwires l¢>Mo¥¥ing n￿ft￿￿tshIp., _ a) Minlmum ol three and maximum of ewht members from Sim￿ar organisatl¢ns in the area of benofft. b) Minimum ol thrèe maxlmum ol four r&sl¢Jents in the area of benefit. c) Orye employet elected by the employees (ex*offitio>, . d) Tho man4èr of Ihe service {ex-officio). e) Cfropied persons having sperAal knowladge, oxperi$nce or tnter?st in the charlty. . Memborship is open to all indlMdual8 WIK) are Intere8ted in actively lutheftng Ihè aims and objOCtive& of tho chailty w¢thin Ihe afea of benefil, ar￿ whose written applicatlon lor membershlp has met wlth the approval of the ComM￿ee by a simple majoity. Oruanisation$ may put forward a repfesentatN& fr)r membership and if accepted by the committee may vote tsn its behalf at all meètings, bul belore sucb a membef ex¢ici$es the rlghl tv vote, lh¢ organisalion shall givo particu18rs in writing to Ihe Secretary of the committee of such representative. All new Truste85 are required to read and sign the charity's Code of Conduct. Ttu$tees will 8180 be #xpg¢ted to .familiari6e themsptves wilh Charty Ct)mmissloners leaflet CC3 Responsibilittes 01 Charity Trustees and the .' constitution of the charity. On appointment all trustees w￿[ be Subject to a D.B.S check at the enhanced levèl. Organisational 8tructurg ' The managemenl stnictUTe of the charity is: _ VoluntAry Managemfrnt Committ¢e Responslblo for all 3¢tivltle$ of HHCS R•gl•tsr•d Manager Mrs Amle Edlngton Responsible lor all actlvilies and day to day running of HHCS Suporvljors Lynn Cummlngs, Debfa Ward, Hannab Bainbrld9e. Aftgela Bond. Resp¢nslble for all0¢a￿On. of $taff to d10nl'S care plan$, health & safety and Jtandards of d&livereO by HSA'$ Admln & A¢¢ounts Qffic•r Wa909 Clerk Co*ordinator Melanlo Robertson 4dmlnfTralnlng . Gordon Smith Hazel Hewitgon Homè StspportA$¥lstants Rèsponsible for Ihe delivèry tsl cara as per agreed plans The Managemeth Committte mèel bi*monthly to r￿alve wports from the R6giSt8fed Manager on the ffnanciat position and activities of th6 charity. The Reglstered Manager VJ rÉsponsible for day-to4ay manag8menl of the service and ensuring Cgmpllance with Carè Standards for Domieiliary Care regulated by the Care Quality Commi¥8ion, Nlajor decision$ regarding rat¢s of pay for staff, health & safely compliance and fLrtLtrÈ platts for the SeN[￿ are made by lhe Managemeri Ct)mmlttee. TrÈ manayemént commYtoÈ ate voluntary and recoivg no remittance for their support of the charrty. HETTON HOME CARE SERVICES TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MA Y 2024 Statsmprtt of trustèè8' mpon#lbilltlo8 The trtFSteès are responslble for prepafmg the Trustées, Rèport and thv financlal ststpments in ac¢oTdance with applicable law and Uniteil Klngdom Accounting Star￿ards (United Kingdom Generally Accepted AcCou￿{nU Pra¢tice). The law appli￿blO to tharille$ ih £n9land and Wale$ requires the twstees to wepafe InanGlg1 statemènts for ea¢h fjnancial y¢ar which givè a twe and fair v¥ew of the state of affalrs of the thafty and of Ihe incr>ming rÈ$ourc6& and . appli¢alion of fe$ourees of the charfty for that year. In prèparing thesg financial statements, the Iruste85 are required to: - select surtablt accounts'no policies and then apply Ihem consistentty; - obsÈfve thè methDds and principles in the Charllies SORP; - make judgements ahd estimat8s that are reasonable and prudent., state whether appllr2ble accounlin9 Standa￿$ have been followed, subject to any matartal departures disdosad and explained In the financial statemenl8'. and prepArÈ the tirtancial statements on lh8 going concern bas18 unless It 1$ inappropriat6 to presuma that the charity ' will continue in operation. The trusteès are resporislble for keeplng sufficient accounting records that dltsclose wlth reasonable accuracy at any . time the financial position of the chanty and enable them lo ensure that the financial sl&lemenls comply with th8 . Charities Aet 2011, the Charlty (Accounts and Reports) Regulations 20Q8 and the Pfovisions of lh6 trust deed. They are also responsible lor safeguarding the assets of the charrty and hence for laking reasonable st6ps for the prev8nb.on and delection of fraud ancl other irregularities. Audltor Robson LaidlefAcGounlants Limited have been ra-appoinled as audttor for the ensuin9 yeaF. The trustees, report was approvèd by the 8oard of Trustaes. Mrs K Young TnMts• HETTON HOME CARE SERVICES INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HETTON HOME CARE SERVICES Oplni•n We have audited the financial statements ol Hètton Home Care S¢Fvi¢es (the '¢h8rity') for the year tnded 31 May 2024 which comprise the statement o* financial adivities, the balan¢8 sh¢et, the gtstement of ca$h fiows and note$ to thè ffftan¢ial Stalefft¢rits, including signllcant a¢counting pollcie$, The financ181 Yeportlng Iramework thal has been applled iii their preparation is applicable law anLI United Kingdom A¢wunttng Star￿ar¢I$, induding Finan¢i¥l Reportlng Standard 102 Tho Financial Reportino stand4rd applicabl& in tha LIK. and Republlc ol Iralaikl (United Klngdom Generalty Accepted Accounting Practice), In our opinlon, the financial stolements: give a twe and f4Ir view of the state of Ihb charity's affairs a$ at 31 May 2024 and of ils Incomlrtg resoufC45 and appllcation ol resources, for the year then ended., have been properly preparsd in ac￿r￿all¢e wlth United Kln9dom Generalty Accepted A¢counb'ng Practicé, and have been prepared In accordanrk wlth the requifements of the Charlties Act 2011. Basls for gplnlon We conducted our audlt in accordanco With Internafional Standards on Audiling {UK> (ISAS (UK>) and applicabtè law. Our responsibiliti6s under those standards are fvrther described in the Auditorfs r8sponsibilili&s lor the audit or the financial Staten￿nts section of our report. We are independenl of the charity in accordance wrth the ethical fequiremenls that are relevanl lo our au¢Jit of the financial 51alèments in Ihe UK. including the FRC'S Ethic81 Standard, and wo have fu1fi118d our other ethical fesponsibilitses in accordance wlth these r8qLtirèments. ￿ belleve that the audtt evidence we have oblalnÈd is suffi¢iÈnl 8nd appropriate to provide a basis for our Opinion. Con¢lu$lon$ rglauttg tts yolng eot)c•rn In atsdlling the financial slalements, we hav8 con¢luded Ihat the Irustees, use of the golng concem basis ot accounting in the preparation of the financial statements is appropriate. Based on Ihe work we have performed. we have not identlfied any mat8rlal uncertofjntles relatlng to event8 or conditions that, Individiially or collectlvely, may cast $ignlfi¢ant doubt on the charity's ability io conllnue as a going ¢oncem for a period ol at least Iwelw months from when the ffinancial statements are aufhorised for18SUfr. Ouf responsibilititrs and the responslbillt￿s of the tfuslees wrth respect to golng Cohcern are de$¢ribed ii? the relevant sèction3 of this roport. Other Infonnatlott The other information ¢omprise¥ the infarmalion Included in the onnual feport other Ihan lh8 financi81 statemènts ' and our auditols report thereon, rhe Irusloès are responsible for the other inft)rmatic•n contsined within Ihe annijal reptjrt, Our opinitsn on the financlal statenients tt08s not cover the other information and we do not express any form of assurance conclusion the￿￿n. Otsr resp0tt51bility Is to read ltte othof inform*ion and. tn doino so, consider whether the other information s$ materially inconsistent with Ihe financial stal&menis or our knowlÉdgÈ obtaifted In the course ol Ihe audit, or Othe￿I￿e appears lo be malerfally misstated. If we identlfy such material Inconsistet7cles or apparent materFal misstatements, we are Yequired to délermine whether this gives fise to a material misstatement in the financAal Statements th8msel¥es. If, basotl on the Wofk we ha¥e ￿rfOrM￿d, wè conrjude that there is a Mate￿81 misstatement of Ihl$ other InfomialFon. y￿ art required to report ttiat fart. We have nothing to report in thi5 regard. Matters on whl¢h we ar• rnqulred to tèport by ex¢eptlon We have nothing lo report in fe5pect of the follrjwing matters in rplallon to which Ihe Charities (Account5 aml Reports) Regulatiort$ 2008 requlre us to report to you if, in our o￿niOn. the infomBion glven In the finanu°al slatemènts Is Inconslsiant In any material respéd with the trustee$, rEport,' or Suffident ac¢ounting records have not boén kept; or the ffi*Bncial statements are nol In agreen￿n* with the a¢counting ¥e¢ords; or we haw not re￿IVed all the informats'on and explan4tiLWS V￿ rèquirè lor our audil. HETTON HOME CARE SERVICES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF HÉTTON HOME CARE SERVICES Rèsponslbilttlets of trustees A$ explained more fvlty in the statement oftrjstees, responsibilities, the tru$tees aFe (èsponsible for the preparation of IhÈ financial statements and for bein9 satisf￿ that Ihey give a trtte and fair and for such intotnal Contr￿ a$ the trusletss detenhine 15 necessary to enable tha preparation of financlaf statements Ihet ale free from material mi55tatement, whelher due lo fraud or em)r. In prepaTing ihe financial statements, the truslees are re5ponsibJe for o$ses$ing the charity's ability to conlinuè a5 a going concem, disdoslng. as applicable, matters felated 10 90ing con¢em and usitty tho going ¢oncem basis of acLDunting unless the Iru¥t¢6s eilhef intend to ¢eas• oporatlons, or have no reali$llc allefnative but to do so. Audltoe8 responslbllitltts for th• audlt of the finaficlal $tatonwnts We have been appointed as auditor under sèelion 144 of Ihtt Charitles Act 2011 and report in accordance wilh the Act and relevant règulations mad¢ or ￿8￿n9 effect thereundef. Our obJ&cti¥es are to obtaln reasonable assurance aboijt whether the financial $latÈn7Ènts 3$ a whole are fret fr<)m material mi$slatemeni, whether due to fraL&d Of eftor, and to issue an auditofs reprjrt that includes our opinion. Rea$onable assurance is a high level ot assurance but is not a guarante6 thal an audit ¢onducted in accordance wlth ISA$ (UK) will always detect a material misstatement when it exists. Misstaltsmenls Can ariso from fraud Of Brror and are considered i￿81er13￿ rf, individually or in the aggregale, they could reasonably be expeaed to influen the 6conomlc decisions of tssers taken on the basis of Ihese financial statements. The extent to whlch ow procedures arè ￿pable of detecting iffegulaiities, inctuding fraud, Is detalled below. The risk ot material misstatement due to error or fraud has been assessed in ¢onjun¢tion wlth how internal controls may mltigate any such risk. These controls are reviewed as part of the audil by perfonning system$ walkthroughs to en$ure they are c>peraling effecliv61y. Other 8ub$lantive testing is also perfomed on all malerial balanos and therefore any Instan¢es of notFcompliance should be idents'fied or considered as Insignificant. The law¥ and regulations which are con¥idered lo be significant to the enlity r¢late to heatth and safety. 0i¥cu8slons are held wlth m8nagement to determlne whelher any brea¢he$ have occurred a$ well as legal expendlture being scrutinized for any evidence on nonoL)mpliance. The audit was Considered capable of identifying irregulaTities only to the extent of th& sutrJstaniiv& le$ting pèrfofmed and from dlscus$lon$ with management. A furth8r descrlption of our responsibililies Is available on ihe FinanGiai Reporting Ci)un¢il's websita ￿,, hty)8'.11 www.frc.oty.ukJaudilorsrth%ponsibilitie$, TNS description fomis part of our audttofs report. Other mattern Your attentiort Is drawn to the lact that Ihe charity has prepared financial stalements in atcAirthe wlth "Accountiiig and Reporting by Charities: Statemenl of Recommended Practice applkable lo tharities pre￿ring their accounts in accordanc6 wmh Ihe Financial R8PQrting Standard applicable in tho UK and Republic of Ireland {FRS 102)" (as amended) In pieference lo thè Accuunts'ng and Reportlng by Charitfes: Statement of Recommended Pracl'¢e Issued on l April 2005 whidi is referred to In the exlant regulatlons has now be6n withdrawn, This ha$ been done in Older for thé finanrAal statemenls to pffovide a true and fa'i vlpw in a¢cordanrk wlth ¢ur￿rrt . Gonerally Accepted Accounting Practi¢0. HETTON HOME CARE SERVICES INOEPENDENT AUDITOR'S REPORT (CONTINVEO) TO THE TRUSTEES OF HETTON HOME CARE SERVICES U$•of our r¢pwt Th1$ typort 1$ fft oporating acllvllle• . Cash absorbed by tsper8tlon$ 20 (78,750) (151.409) Inve8tlng actlvltlos Put¢has¢ of tsngible Ilxed kssets Investment income received (4,772) 5,316 (7.896) .. Net cash generated Iroml{u$•d In) Invostlng acOvltles 14,920) Net ¢•sh In fihanclrtg a¢tlvlll Net de¢rna¥• In ¢••h and ¢a$h •4ul¥•l¥nts (78,206) (156.329) . Cash and cash equivalents al beglnnlng of year 391,508 547,837 Cash and c•$h èqulvalent• at ènd oly•ar 313.302 391,%)8 HETTON HOME CARE SERVICES NOTES TO THE FINANCIAL STATEMÉNTS FOR THE YEAR ENDED 31 MAY 2024 A¢¢ountlng pollcl*$ Chatlty Infomkatton Hetton Home Care Servlce$ És a Charfty Ye9istsred In Engkrtd and Iltsles. The prlncipal fjff￿e is Hott•Jn centre, Wellare Rood, Hètt<>n le H(A8, Tyne and Wo8r, L)HS 9NE. . 1.1 A¢¢ountlng conventlon The flthancial gtatemÈnts have bean prepared in accordance with the ¢harfVs ol Trust. ttto Charitles A 2011, FRS 102 °The Finaneial R8port*ng Standard applitable irt the UK and Republtc of Irèland. {"FRS 102°) and the Chartlies SORP "A¢counling antl Reporting by Chartti88: Siatement of Recommehded P¥actl¢e applitsable to charities prep8fing their accounts in accotdance wilh the Financial Reportin9 Standard appEicable in the UK an<1 RepLfbJic of Ireland (FRS 102). Itffective 1 January 2019). The charity 1$ a Publlc 8onefit Entty as deftnBd by FRS 102. The financl*l $tat8ments are prepared lrt sterting, which 1$ the functtonal airrency of the ch8rty. Monetary amounts In Ihese financlal statements are rounded lo the nearest £. la Golng COnc•m At the lime of approvliig the fin8nclal slatem8nts, the truslees hav8 a reasonablè èxpeclatlon that the charity has adequate re$ources lo ¢¢nlinue tn opèrational exisience for the foreseeable future. Thus Ihe tiustee tontinue to adopt the going ¢X)nwn basi$ of accounting in preparlng tho finan¢tal stalement8, 1.3 charltsblg fund• Unrestricted fvnds ¢an be used In a¢¢ordanc8 With thé cknarllable obJe¢tlves al the dlscretion of the trustees. Rèslrlcled fvnrls onfy b8 used for path'cular restiicted purpo$es wlthin the objects of the chanty, Restrictions arlse when spécified by tlie donor or when funds are raisèd for parttcular rtstrictÉrJ purposos, Endowment fuTrd$ are 5ubléCt to spedfic condilionj by donors Ihat the copital musl be malntslned by the charity. . 1A Income Income is reeogn15ed when the chartty ￿$ legally entitled IQ it afier any perfrFrmance condElit)ns havè been met. the amounls can be meHsured reliably, and it Its probable that income wlll be received. Cash donations ore re¢o9nised on receipt. other donatsons are recogni5e¢ on¢e the ¢harlty has been nDtiffièd of the donation, unless perftsrrnance condilion$ require deferral of Ihe amount. Income tax recoverable Én relation to donatlons Teceived under Gift Aid or deeds of covenant Is recognised al the time ol thé donalion. Legacies are reco9nised on rèceipt or Othe￿¢se if the charity has been notrfied of art impending di$tribuliOn, tho smount Is known, and racelpt is expected. If the amount is not known, tho legacy is treated as a ntingent asset. Investmet)t income is included when recei¥able. HETTON HOME CARE SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024 Acctsurttlng pollcles {ContIn￿dI . 1.5 EXp￿drttsl¢ Expenditute i$ recognised onoe there ts a legal or constwctive obHgatÉon tts transfer economic ben?ffl to a third party. it is probable that O transfèr tsf economio boneflls will be required in sottlement, and tho amount of thè oblwalion can be measured reliably. Expfjndlture is classified by aclivity. The ¢o$ts of each actiwty are made up ol the tolal of dlrect costs *)d 8hared ¢o$ts, including SLJPPOrt costs involved in undertakiThg each activity, Direct cos1$ attributable lo a single activity allottat6d directly 10 that activity. Shared costs whlrh conlribiAe lo more than one aotlvity and support Costs whtch are not attnbulable lo a sinyle octivty are apportioned befv4fjen those activtlies on a basis consistent wilh Ihe use of resour￿$. Central staff costs are allocated on the bas13 ot tim• spent. and depreciation thargts art allo¢&ted on tha portion of the asset's use. Exp8ndlture is re¢ogni$ed on an attrLtalB basis as a liabiltty is inaA ￿d. Expendtture indude¥ any VAY whlch cannot be fu#y rocovered, and is reported as part of Ihe expendtlure to which It relates: Cosls of raising funds compdse the cosls a8$ociated with attiactlng donations. grants and legacbs and the costs of trading for fundrai$lng purposes. Charitable expenditure compri$¢s Ih03e cosls incufrgd by the charlty In the delivery of Its, activtlies and services for rt5 beneficiariès. It indudes both costs that can be allocated dlreclly lo 8uch actsvitles and tbose costs of an indirecl nature necessary to support them. Other expenditure includes All expenditure thal is neitl?er related to ralslng lunds for the charlty nor part of its expendilure on charltablo activilies, All costs are allocated betwee*7 thg expenditure categories of the SOFA on a basis designed to reflect the use of thè resource. Costs relating to a particular act[￿tY are allocated diredly, olhers 8re apportioned on an appropriate basis, as Sot out in the rioles lo the a¢count$. 1A Tanglble flxed assets Tangible fixed assels are Initialty measured al cost arnl subsequently measured at cost or valuation, net ¢1 depre¢iation and any impainnent losses. Depreciatlon Is terx)gnised so a$ to write Off the cost or valuation of os$ets le$s Ihetr residual valuès over thelr useful Il¥es on the following basos.. Leasehotd improvements Fixtures 3nd ftttlngs Computers 5Yth Straight lino 15% reducing balance 500/0 r8di•CiFig balance The gain Gr ktss arising on the d￿POsal ol ap. asset is determined as the differen￿ between the sale prOc￿d5 and the carrying value of the asset. and is recognised in tr,a statement of financ¥al 3CtiW,.:￿8. 1.7 ImpalrnY8nt Df fixed assets At each reporti4g end date. the charity revtews trie carryi-. g amounts of its tangtble assets to detemiine "whe•her there is ani indicati04 that Inose assets h.ave Suffered an impairment Ios5. If ar.y suth indication ex>stS. Ihe iecovefable amount of the asset is esiimated ip. oriier lo oel8rmine the extent of the impairment 105s {rf aKIy}. 1.8 Cash and cash equivalents Cash anol Ctish eqtiivalents inclutle cash in haryd. deposts held at call vilh baiik5. o+her shott. te."m I￿vu.:d investmenss wilh Griginal m3turiti25 0! ttr.ree months Of less. and bank overdFafts. Bank ov6rdrafts are shown witt4n borrLW':ngs Tn cur.rent li&*"lites. HETTON HOME CARE SERVICES . NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MA Y2024 A¢couttllng pollde8 IContlhued} En)pftoyoè b•n•fits The cost of any unused holiday entitlement is recognised in the period in whith the employee's sewices are Termk)allon benefits aTr ￿¢0￿niSed immediatety 35 an expens¥ when the chaTtiy is demonstrably committèd lo t¢rminato the Èmployment of art tymployee or to Pfovlde lerminattort benefits. 4,10 ftotlrqrnent b¢n•ffts Payments to defined contTlbutton retirement benefit schemes a￿ Charged os an vxpense as they fall du6. . 1.11 Short tomi d#btornl¢rodltors Debtors artd ¢reditors with no inlerèsl rale whlch are recèivabk or payable WTlhin one year are recorded at ttansaction price. Any loss arising from impalmienl are recognised immedlalely in the Ststemenl of Financial Activities. Ctltl¢al accountlng 4sttmats¥ ond l¥dg•mènts In the applicallort of the ¢harrt*s ac¢ounling policies, tho Iru$tee$ are required ts) make judgemeftts. estimates and assumptions at)out the carryin9 amount of assets and Ilabililies Ihal are not readily apparent from olher Bources. The estimates and asso¢ialed assumptions are b8sÈd on hl$lori¢al experience and other fadors Ihal are consider6d to be relevant. Actual results may differ from these estimates. The eBtlmates and undertying 8s$umpllons arè revFèwed on an ongoing basls. Revislohs to ac¢ountlhg estlmates are recognised in the period in which th6 estimate is revised where the revision affects only that L;.. period, or In tho poriod of the revislon and fLrture periods wh8re the revision affe¢t$ both cuTr8nt and firture period$. Grants Unro•trlcted Rostrktod funds funds g•ner41 2024 Totsl Restrlctod fund• 2024 2024 Donatlons and gifls Grants Recèivable 352 8,392 392 27.033 Grants ye￿1¥abl0 forcoto attlvttlés Adult Social Care Discharge Fund HETTON HOME CARE SERVICES NOTES .TO THE FINANcfAL STATEMENTS (CONTINUED) . FOR THE YEA.R ENDED 31 MA Y 2024 In¢onw4 from ¢harftabte a¢tsvftie* fund$ 2024 funds 2023 Xomo carn provl#ion Home care provislon 1,073,497 1,133.826 In¢omo from Invo8lments Vnre3trJctod UnM$lrfctsd funds fund• 2024 2023 Interest recdvabte 5,316 2,978 Other In¢om• Unr¢8trlcted Unte$trl¢t•d fund* lund• . 2024 2023 Fvndlng for trainin9 1,800 HETTON HOME CARE SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) R)R THE YEAR ENDED 31 MA Y 2024 Expondl￿rn on ¢hwfjtable actlvlllos H*)m# C8Y• provlslon 2024 provlslon 2023 Dlrect staff costs Other motor and travel Insuranctr 08S checks Telephone Donations and lunch club Advertisino Tralnlng Subscriptlon$ Oisposables And consumablés Cllent gifts Bad debts Unifomi$ IT SofN¥aro 1,153,781 8,636 302 10,125 12 50 3,853 16,044 877 5,075 549 . 2,642 1,913 13,084 473 2.633 1,117,622 1,194,809 Sharn of support •nd go¥•rn•n¢• ¢osts1gw not• 81 Support Governanc6 46,719 9,801 53,485 9,372 1,173,942 1,257,666 Analysls by fund Unrestriued funds Restncted funds 1.238.121 1.173.942 HETTON HOME CARE SERVICES . NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDEO 31 MA Y 2024 Support ttlmts all￿*t8￿ tts #ctlvlth• 2024 Depr•ciation other eslabli¥hmént costs Other oifice cos1$ Water cooler Sundd8S Bank charges Repalfs 8nd maintenance Govemance costs 9,356 17,439 332 472 2,175 400 9,601 56,320 62,857 Analysed b&1we•n: Home care provision 56,320 62,857 2024 2023 Gov•rnan¢• ¢otyts ¢omprls•: Audlt fee$ Accountancy Legal and profosslon81 '2,814 2,880 3,878 3,012 3,589 9,372 None of th8 trustees (or any per80ns connected with them) received any remuneralion or benefits from the charity durino Ihe current or preceeding year. 10 Employoos The average monthly number of *mpk)yees during the year wa$: Numbèr Employment costs VJages ana" salar.es s￿SaI s￿rity costs otri.er peD.story costs 985.875 1.iA6.413 1 453.K81 HETTON HOME CARE SERVICES . NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) . FOR THE YEAR ENDED 31 MAY 2024 10 Empltsye {Contlnuedl Koy management personnèl received remunerats'on of £47,291 {2023 .. £48,232) In the year, There w¢re rto employee$ whose annual femuneratlon VRS more than £6Q,OOQ, 11 T4Xatlon The chanty Is exampt from tsxalion on Its activiti68 bécause all its income Is opplted for Charltable purposes. 12 T•ngibl• Ilx•d a*set* L*•uhold Wxlur*• Computorn lfftprtsygmonty tlttlJg* Tot41 At 1 June 2023 Additions 50,000 . 39,882. 4,772 151,418 4,772 At 31 MAY 2024 ' SO,ODO . ts1,534 156,188 Oeprrtlatlon and Impalrnwnt At 1 June 2023 Depreciation charged In the y 47,558 2,0gY 30,471, 8,335 128,029 8.432 Al 31 May 2024 50,000 49,655 36,806. Carylng amount At 31 May 2024 7,848 At 31 May 2023 9,411 23.388 . 13 Debtor*.. Amounts falling due within one year. Trade deblgrs Prepaymenls ar￿ accwed income 105.710 . 14 Creditorn: afflounts falling due wlthln one year Trade ueditors Otrier creditois A￿ual$ ard deleyred income HETTON HOME CARE SERVICES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) . FOR THE YEAR ENDED 31 MAY2024 . t5 R••trl4t¢d fund8 Th& resln°ct lunds of the charity comprt$e the unexpended balance$ tsf donatkons and grants held on tfU51 subjed to ¥peciftG condtlions by donfxs as to how they may bè used. Mo¥emènt fn fund8 Movement In fuhds In¢omkiy R•Jourt 8#￿n¢* #t o¥p•ndod 31 May 2ts24 1 Jtsno 2022 •xyndod l Jutw 2023 Inlection Control Fund Recfuilment Grant Omlncron Support Grant Power 81 Fund Anniv*fsary Evenl Fund 18,233 <9,45n 8,778 {705) 20,543 (5,171) 27,525 {18.833) 8,892 4,949 (4,949) 8,490 (1,968) 4,522 6.000 35,335 27,033 (21,5451 40,823 . <19.538) 27,285 Inl&ction Conlrol Fundlng and the Omnlcron Support Grant wwè awardgrl by the Government during thg COVID 19 pandemic to a$8i$t the care industry to deliver care thfoughout. Recruitment fundlng was awarded tsy Sunderfand City Councll to hèlp improve rfjcryllmont to In¢rea8e the workforce. Power Bl Fundlng wa$ awarded by Surmlerland City Council ID purch88¢ Power 81 licences. Anniversary fund holds amounts Teceived towards the Charrty's upcoming 30th ann&versary party at Rainto Arena. 16 An1￿18 of net amots b•lwoen lund4 UhY•ttrlcted Restrlcted At 31 May 2024: Tangible 35sets Ciirreni asse!&'{li8bilities} 355.316 371.492 391.219 HETTON HOME CARE SERVICES . NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) .. FOR THE YEAR ENDED 31 MA Y 2024 16 Analyyls of net wets ￿tWo9￿ fvnds . IContlnu• 1151 A09) HETTON HOME CARE SERVICES NOTES TO THE FINANCIAL STATEMENTS I¢ONTINUED> . FOR THE YEAR ENOED 31 MAY 2024 21 knaly&ls ol£h#nga In n•t fund6 Tho chwity h?d r)0 mater￿¥ debt dwitig the ￿$T.