Stroud & District homes foundation Annual Report and Financial Statements For the Year Ended 30 September 2021 Charlty Number: 1084255 Company Number: 4072703
Stroud & District Homes Foundation Ltd Contents of the Financial Statements Year Ended 30 September 2021 Paze i-io Trustee's Report Auditorfs Report 11-14 Statement of Financial Activities Balance Sheet 16-17 Notes to the Financial Statements 18-29 Supplementory Informatlon.. Detailed Income and Expenditure Account Charity Number: 1084255 Company Number: 4072703
Stroud & District Home5 Foundation Limited Trustees, Report For the year ended 30 September 2021 Admlnlstrative Inforrnation Narne: Stroud & District Homes Foundation Limited Charity Number: 1084255 Company Number: 4072703 Registered Addre5S: Barn Lodge, Lovedays Mead, Folly Lane, Stroud, Glos. GL5 ISB Trustees (who are also the Directors) lan Salter Rosemary Gadd Carol Gilbert Richard Stone Janet Bearman Mills Andrew Mirkovic David Drew Charles Townley Jennifer Trotman (Resigned 09 May 20211 IAppointed 18 June 20211 (Appointed 18 June 20211 (Appointed 01 March 20221 Auditor Azets Audit Services, Epsilon House, The Square, Gloucester Business Park, Gloucester, GL3 4AD Bankers Lloyds Bank, Rowcroft. Stroud. Gloucestershire. GL5 3BD Financial Advisors Digby Associates, 57 Queen Square, Bristol. BSI 4LF Senior Staff Group Manager Tracey Betterton Finance & Administration Manager Kate Creed Service Manager James Bealing Deputy Service Manager Sabrina Elgharbawy Deputy Service Manager (until 31107120211 Stephanie Burns Quality Manager Steve Aldridge
Stroud & District Homes Foundation Limited Trustees, Report (continued) For the year ended 30 September 2021 Structure, Governance and Management The company is Incorporated as a private limited company limited by guarantee. Its constitution is set out in its Memorandum and Articles of A550ciation which is filed at Companies House. The liability of members is limited. Each member has undertaken to contribute one pound in the event that the company is wound up. No director or other member has any beneficial interest in any of the assets of the company. The Board is elected at the Annual General Meeting and all Trustees are briefed on their responsibilities as Trustees prior to their acceptance of the role.The board aim5 to have quarterly meetings and major decisions affecting the charity are passed on a majority vote of those present. The management accounts prepaTation is undertaken by an experienced in house staff member and the accounts are presented at the board rneeting. The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that system5 are in place to mitigate exposure to the malor risks. The Board sets the policies and appoints the Senior Management team who are responsible for the day to day managemet)t of the company's activities. The year continued to be dominated by Covid and all its ramifications, which are so far reaching. and on reflection have affected every part of what we do. It placed a spotlight on quite how vulnerable the people we support can be. their reliance on the organlsation and their reliance on one another. Their worlds got smaller for another year and everything we hold dear such as community participation. community presence and equal access to healthcare, were compromised for the second year running. Lot5 of work and support was offered by staff and families to aid understanding, and finally it feels like life is returning to something resembling normality, but thevve lost opportunities, some confidence and in some cases. loved ones. Tragically, we lost a much loved gentleman to Covid late last year, such a difficult time for everyone involved, but the team and seNice users at The GranEe were exceptional. This came after two other service users sadly passed away in lune, neither of these deaths were Covid related but all are greatly missed and a reminder of just how emotionally challenging the year has been. As an organisation so much of what we have seen this year should make us proud. Not only have we excelled during these times, but we have also expanded, with Sadler's opening at the beginning of the year. We started with two seNice users in January, which doubled to four by the Spring. With all sorts of restrictlOn5 in place it was an outstanding achievement by everyone concerned to open a new service and Offer excellent support to individua15, their families and the local authority. Unfortunately, as the group expanded, one of the individuals found the environment too busy and displayed some significant challenging behaviours, at a level and intensity that he'd never displayed before. It was diflicult to access external support and training, as many professionals would not come into care Servi5, so reluctantly we were forced to Serve notice on his placement. However, as an organisation we continued to SUPPOrt him in a single person, lotal authority owned accommodation, until permanent placement could be found.
Stroud & Dlstrict Homes Foundation Limlted Trustees, Report (continued) For the year ended 30 September 2021 StaffSng remains a significant issue, both locally and nationally. Brexit ha5 meant that many organisations that would rely on overseas workers now have to look more locally, 50 the competition for care staff is intense. Also, failure by the government to adequately protect care workers with shortage of PPE, and many support workers watching friends and relatives furloughed or working from home. has all added to a feeling of social care being an undervalued profession and one which perhaps hasn't been treated fairly. As an organisation, I believe we have responded well to these challenges. We have significantly increased the hourly rate for staff, added an additional overtime rate and continue to make their overall package, terms and conditions, career development, training and suppoit more appealing and very competitive. We undertook a piece of work, where we met with each staff team and asked them how we could improve the Service, and they offered some excellent suggestions which the management tearn are acting upon. We will ensure that team members feel well supported, informed, well trained and have regular access lo members of our management team, which alongside improved terms and conditlon5, will help improve our levels of staff retention. We have, like many oreanisations, had to significantly rely on agency staff at times this year. This is an area we are actively addressing as it is expensive, unsettling for service user5, poor for staff moral and not a long term 501ution. We are already 51arting to See that the significant work that has been put in by Kate, Tracey and the management team is helping with the retention of existing staff, the recruitment of new staff and the likelihood of a team member recommending us to someone they know as a potential employer, whlch is an excellent way of recruiting. One thing that Shone so brightly from our meeting with staff is how they felt about the people we support, and it was a privilege to hear. Many staff described them as family, significant in their lives and in the context of their job5, which 15 what really matters. I believe the care we provide make5 US stand out from many providers and is recognised widely by families. the local authority and by the people that regulate our services. One of our goals forthe coming year for the people we support is to increase their opportunities, their quality of life and revisit many of the goals we had before lateral flowtests. PPE and Zoom calls became our realityl We will look al each service userfs life, activities and opportunities and see how. within the constraints of their care packages, we can improve their quality of life. We had many ideas previously around day care, work experience and general occupation and look forward to revisiting them. One of the ways we will be monitoring the quality of what we do is through our new Care Management System. This will ensure a more consistent way of reccirding information throughout the organisation, all our recordings will be in one place and much easier for the management team to monitor the quality of care plans. risk assessments, daily notes and administration and recording of medication. Rather than needing to go to the services for information it can be atcessed and monitored centralTry and can alert U5 if anything is missed. Within time will become an important tool lor us to use. It is in the process of being implemented as there 15 a lot of information that needs to be inputted, but hopefully it will be embraceij by the staff teams and in time they will realise it will make their lives easier. Change is never easy.
Stroud & District Homes Foundation Limited Trustees, Report {continued) For the year ended 30 September 2021 The Quality Training Manager has left the Service and we quickly realised separating the role wasn't Ihe best way forward, indeed it proved confusing for staff and didn't Eive us what we needed. We now realise that by members of the management team taking on more of her operational responsibilities, Tracey is the ideal person and for it to be incorporated into her role. Steph left the service thi5 year and has been replaced by Charlotte, who has significant experience in care management and previously worked for us. We really do have a strong management team, who continue to learn, to develop and to progress. I look forward to their achievements and growth in the coming year. We have continued our excellent relationship with Stroud and District Mencap and both share the highest of standards for the properties. We have collaborated on the development of Sadlers. which looks lovely and more recently Kate. ably supported by Tony and George, designed and helped create a very special sensory garden, which finishes the home perfectly. We have a number of ongoing pmjerts, including improved access to The Grange and will continue improving the homeliness and standards of all our properties. Acce55 to the houses for our maintenance team has been a challenge during Covid restrictions. but we can really crack on now with internal work. We continue to work in partnership with Solicitors regarding the access issues related to the Stroud site. Kate and myself have had recer¢t meetings regarding our investments which continue to do well, and more challengingly our gas and electric contrarts, which continue to rocket. I never envisaged that Mr Putin would be so influential to our negotiation51 One of the highlightsof the year has been having two new board members David and Chas. and I thank them for their time and expertise. Thank you a5 well of course, to more long standin8 member5* YOU do a tremendous job and we're èll so grateful for your continued support and commitment, particularly during such a challengin8 year. Hopefully we will have another new member joining our team at the AGM to complement our already eKtellent board. In summary, another challenging year. which in many way5 felt as familiar, but perhaps more tiresome than the previous Covid dominated one. I believe we really experienced the effects of what had gone before, seeing an increase in staff turnover, Poof mental health and perhaps job sat15faction, many of the community based activities they too previously enjoyed were denied them and they were mainly housebound during their working (lay. With the service users we have seen an increase in health related issues, perhaps due to older age, but perhaps like many of us, due to losing the things in life that make us well and who we are. The challenge for the corning year is to help sUPPOrt them back Into the community, to rediscovef a zest for life and to maintain a consistent and motivated team that can help them achieve this. l am really looking fotward to the year ahead, the management team and board have never been stronger and I thank everyone for everything they've achieved this past year, their imagination, efforts and commitment Objectlves and Activities In accordance with the Articles of Association the objects of ihe company are to provide for the relief of adults with learning difficulties by providing residenlial, respite and day care.
Stroud & District Homes Foundation Limited Trustees, Report (continued) For the year ended 30 September 2021 In 3chieving these objectives the company operated two Residential Care Home5 registered underthe Health and Social Care Act 2Th)8 (Regulations 20101 and four homes providing Supported Living accommodation for adults with learning disabilities. The two Residential home5 deregistered and became Supported Living from 5 September 2020. In total the company can provide care and support for 39 adults. Our mission statement is-. 'To work together with people with Leorning Disabilitie5 to provide high quGlity care and support services to help people uchieve theirfull potentiol, By mutual agreement there is an informal 99-year lease with Stroud and District Mencap society. "with permitted use as a residential or non- residential institution of care, treatment and education of mentally handicapped people" It Is under this Informal Lease Agreement that Stroud and District Homes Foundation Limited provides a day-to-day care and support in residential and tenancies for up to 39 people with a learnin8 disability. The lease requires that stroud & District Homes FoL*ndation Limited maintain all properties to a good standard, covering all repairs and always providing adequate insurance cover. The Charity have provided an interest free loan to Stroud & District Mencap Society which is being repaid at £5,0 per month with £60,000 included within debtors falling due within one year and £472,246 included within debtors falling due in greater than one year The Publlc Interest- Achievements and Performance Over the past year we have continued to support individuals to maintain and develop their independence skills and become active and valued members of their local communities as rnuch as possible and appropriate in line with the government COVID guidelines and other relevant professional agencies. Due the Covid pandemic the service as a whole still present many challenges. The difficulties that we have and continue to face are mainly around service users and the impact that Covid has had on their daily lives. Since lock downs have ceased we have seen that some of our Service users have found it difficult to engage in the activities that they did pre Covid, motivation has been low and they have voiced their fears around catchinE Covid, staff and management have worked hard in trying to reassure service users and support and encourage them 10 take part in the normal day to day activitie5 that they had once enjoyed. All of our seNice users have received the 2 vaccinations and some have received their boostervac¢ines however we are still waiting for dates for the vaccine for the others. We have also worked hard at keeping the morale within the staff teams as high as possible, as we acknowledge that they have worked very hard not only to abide by the government direction arTrd guidance but also dealing with the impact this has had on the setvice users. We have had staff members having to isolate after a posltive Covid test. Our testing regime is in line with the Government requirements which is 2 lateral flow tests per week and I PCR test per week,
Stroud & District Homes Foundation Limited Trustees, Report (continued) For the year ended 30 September 2021 service users are tested one a month with a PRC test this ha5 proved successful in containing the virus as staff could isolate straight away minimising the risk to others. We continue to provide Covid dèta to the health protection team at GCC and through the NHS capacity Tracker and to Public Health when we have had positive cases. Our services continue to be caring, homely and supportive environments where individual's righ15, personal choices and individuality are valued unconditionally. Whilst reviewing aims & objective5 and in the planning of future activities the trustees have given consideration to the Charities Commission published guidance on the operation of the public benefit requirement Barn Lodge I Stone Haven, is up to full capacity, Cotswold Grange has one vacant room, Huddle5tone has two vacant rooms, Cotswold Court has one vacant room and the Gables also have I vacant room but all homes continue to meet the service user5, needs effectively. The pandemic had made it very diffituli to fill vacant rooms but we continue to work in partnership with GCC to fill the vacancies in all the homes in the near future. Sadlers (new property) opened on the 30 January 2021 and has 4 occupants leaving I room vacant. coc We have had no face to face inspections this year however a Pre Inspection Report was completed and returned in April this year. GCC reasse55ments Due to a death of a service user in the Gables we are expecting the existinE service users that live in the Gables to have a reassessment of their needs this year. And a150 rea55e55ments for the individual setvice users who live in Barn Lodge due to a servite user having to leave the service for a long period of time due to health needs Quallty Gloucestershire Voices comp5eted Quality audits Stonehaven In February this year and both Huddlestone and Sadlers in October this year. We continue to meet our statutory obligations under the Health and Social Cafe Act 2008 Iregulations 20101, to the Care Quality Commission and the Local Authority. Personnel The top tier of the senior management remain the same as Group Manager/Registered Manager Isupported Living SeNicel a Service Manager and two Deputy Managers and a quality manager post. Over311 recru¥tment has been challenging and like many organisations we have vacancies that we struggle to fill. SDHF continue5 to work closely with reputable agencies and use their vetted and trained staff, this year has meant increased consideration around infection control measures to reduce the risk of spread of the virus. Measures adopted included-. regular testing, the use of block booking as
Stroud & District Homes Foundation Limited Trustees, Report (continued) For the year ended 30 September 2021 appropriate to ensure that workers committed to only working for us and no other provider where Possible. Plans for the Future l. Work towards filling our vacant rooms in Sadlerfs and in Cotswold Grange. Huddlestone, Cotswold Court and the Gables. 2. Ensure all homes are c05t effective and not running at a105$ and to ensure sustainability for the future. 3. To continue to monitor and review the potential impact to individual service users where possible. Control measures for risk management have been implemented by the organisation (based on individual support plan51 to ensure that Service users are not being put at unnecessary risk from hami or abuse due to reduced support provision. These will be monitored and reviewed regularly and effective lines of communication will be maintained with other professionals Isuch as Local Authority and Health professionals) to ensure collectively that service users, needs are being met and that they a as safe as reasonably practicable. 4. To continue to fully 5UPPOrt Service users their families and staff through the Covid pandemlc Financial Review and Reserves Policv Income Stroud and District Homes Foundation received fundin8 from a variety of sourtes during the financial year but the majority of funding was derived from contracts with the Local Authority for the care and support of the service users.. together with the housing benefit received from Stroud District Council this accounted for 97% of the total income received from charitable activities12020'. 94%>. There 15 no income from Residential care 35 the homes were deregistered on 5 September 2020 and all homes are now supported living The income from those in supported living increased by 53.6% o The substantial increase is due to The Gables and Cotswold Court becoming supported Living from 5 September 2020 o Two rooms at Huddlestone were vacant all year these have yet to be filled One room 2t Cotswold Court h35 been vacant all year o A room at The Gables became vacant in lune 2021 o Cotswold Grange room has been vacant all year Sadlers opened at the end of lan 202 1 initially with two people- there was one vacant room5 at the end of September 2021, one of which was filled in Odober 2021 o GCC agreed an uplift of 3.61% from April 2021 Grants and other fund5/schemes were also received from the local authority or HMRC in respect of Covid 19 which accounled for 2.4Yg12020'. 5%) of the income and were related to expenses in respect of staff wages whilst isolating & restricting movement between homes etc. All service users contributed towards the costs of running the vehicles. Thi5 15 recharged based on the nurnber of miles travelled in the company vehicles and invoiced on a monthly basis.
Stroud & District Homes Foundation Limlted Trustees, Report (continued) For the year ended 30 September 2021 Household charges were recovered from service users in supported living at £30 per week towards the cost of utilitie5 and this was included within income from charitable activities. There wa5 no increase in the rate during the year. Expenses The following projects were undertaken in the year BL staff toilet & wet room fioor Cotswold Court wet room floor Cotswold Court Laundry Sadlers Tefurbi5hments Sadlers & Huddlestone Garden With the exception of the governance costs of £4,24412020: £4,155) all costs were derived from charitable activities and increased by IO% against the previous year from £1.518,358 to £1,668,085 The average number of employee5 paid in the year was 61 and salary costs increased by 5.3Y•. Agency staff were used totalling £119,821. Like many organisations in the sector recruitment and retention of staff has been a challenge. Risk management Internal control risks are minimi5ed by the implementation of procedures. Procedures a in place to ensure complionce wlth Health and Safety for staff and service user. Control measures for risk management have been implemented by the organisation Ibased on individual support plans) to ensure that service users are not being put at unnecessary risk from harm or abuse due to reduced support provision. These will be monitored and Teviewed regularly and effective lines of communication will be maintained with other professionals (such as Local Authority and Health professionals) to ensure collectively that Service users. needs are being met and that they are as safe as reasonably practicable. Other consideratlons The extension and refurbishment of 17 Brimley ISadlers1 was completed in 2021 after being disTupted by Covid lockdown. for a significant period. Work began in September 21 to make the Bardens more accessible with disables friendly pats and raised borders etc as well as sensory consideralion5. Reserves Policy The Board endeavour to retain six months running costs in hand to provide against any financial risks the charity may be exposed to. The major financial risk faced by the organi5ation is the reduction in funding by the Local Atjthority. This would have a (ietrimental effect on the setvices that we provide. Neverthele55 we continue to challenge cuts in funding and ensure thatthe service userfs best interests are at the heart of our provision.
Stroud & District Homes Foundation Limited Trustees, Report (continued) For the year ended 30 September 2021 The charity currently holds £500,000 12020.. £500,ocK)l as deslgnated fund5 towards the future development of the Service. Othergeneral unrestricted funds totalled £1,716,44212020: £1,406,833KI at the year end. Investment Policy Surpltjs funds are placed on deposit with the bank insofar as they may be needed in the foreseeable future to cover the running costs for a period of several months. Fund5 over and above this are invested to produce a mixture of capital Erowth and income from low risk investments. The opening value of the investment portfolio of £965,067 on 30 September 2020 compares with the closing value of the portfolio on 30 September 2021 of £1,150,939 Concluslon The whole Board and a number of other friends provide considerable time and a range of skills arld services on an entirely voluntary basis. Without this the company would not be able to function properly. The Board will continue to use its best endeavours to improve the quality of life of those who Iwe with us and will devote the resources available to providing them with the best possible service. Statement of Tru5tee< Responsibilities The trustees, who are also directors of Stroud and District Homes Foundation Limited for the purpose of company law. are responsible for preparin8 the Trustee5' Report and the financial statements In accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Genefally Accepted Accountlng 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 income and expenditure, of the charitable company for that year. In preparing these flnancial statements, the trustees are required to: select suitable accounting policies and then apply them consistentlv. observe the method5 and principles In the Charities SORP,. - make judgements and estimates that a reasonable and prudent,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that diselose with reasonable ccuracy at any time the financial position of the charrty and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the a55ets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Stroud & District Homes Foundation Limlted Trustees, Report (continued) For the year ended 30 September 2021 Audltors The auditors, Azets Audit SeNices, will be proposed for re-appointment at the forthcoming Annual General Meeting. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. By order of the Board lan Salter IChairl.........-..... Oate: io
Stroud & District Homes Foundation Limited Report of the Independent Auditors to the Members of Stroud & Dlstrict Homes Foundation Limited For the year ended 30 September 2021 Opinion We have audited the financial 5tètements of Stroud and District Homes Foundation Limited (the 'charit¢l for the year ended 30 September 2021 which comprise the statement of financial activities, the bèlance sheet, the statement of cash flows and the notes to the financial statements, including significant accounilng policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Prarticel. In our opir>ion, the financial statements.. give a true and fair view of the state of the charitable company's affair5 a5 at 30 September 2021 and of its incoming resources and application of resources. for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practite.. and have been prepared in aecordance with the requirements of the Companies Act 2006. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditiri8 IUKI11SAs IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Éthical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relatlng to going concem In auditing the financial statements, we have concluded that the trustee5' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the charity's ability to tontinue as a going concern for a periotl of at least twelve months from when the financial statements are authorised for issue. Our responsibilitie5 and the responsibilities of the tru5tee5 With respect to going Concern are described in the relevant sections of this report. li
Stroud & Dlstrict Homes Foundation Limited Report of the Independent Auditors to the Members of Stroud & District Homes Foundation Llmited For the year ended 30 September 2021 Other information The other information comprises the inforrnation included in the annual report other than the financial statements ènd our auditor'5 report thereon. The trustees 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 expre55 any form 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 inconslstencies or apparent material misstatements. we are required to determine whether this gives rise to a material misstatefflent in the financial 5tatementS themselves. If, based on the work we have performed, we Conclude that there is a material mi5Statement of this other information, we are required to report that faci. 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 matters in relation to which the Charities IAccounis and Reportsl Regulations 2008 require us to report to you if. in our opinion the information given in the financial statements is inconsistent in any material respect with the trustees, report- or sufficient accountinB retords have not been kept,. or the financial statements are not in agreement with the accounting recofds,. or we have not received all the information and explanations we require for our audit. ResponsSbllltles of trustees As explained more fully in the statement of trustees, responsibilities. the trvstees. who are also the difectors of the charity for the purpose of company law, are responsible for the preparation of the financial statement5 and for being satisfied that they give a true and fair view, and for sltch internal control a5 the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charittys ability to continue as a going concern. disclosing, as applicable, matters related to going concern and using the going concern basls of accounting unless the trustees either intend to liquidate the charitable company or to cease operation5. or have no reaSistic alternative but to do so. Audltor's responsibilities for the audit ol 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 thereundei. 12
Stroud & Distrirt Homes Foundation Lirnited Report of the Independent Auditors to the Members of Stroud & District Homes Foundation Llmited For the year ended 30 September 2021 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 auditor'5 report Ihat include5 our opinion. Reasonable assurance is a high level of assurance but Is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a mateyial misstatement when it exists. Mi55tatements can arlse from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilitie5 is available on the Financial Reporting Council's website at- https'./lwww.frc.org.uk/auditor5responsibilities. This description forms part of our auditor's report. Extent to which the audit was considered capable of detecting irregularities, includSng fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We des18n procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect material misstatements in respect of irregularities, including fraud. We obtain and update our understanding of the entity, Its activities. its control environment, and likely future developments, including in relation to the legal and regulatory framework appllcable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risk5 of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks. and obtain audit evidence that is sufficient and appropriate to provide a basi5 for our opinion. This includes consideration of the risk of acts by the entity thai were contrary to applicable laws and Tegulations, including fraud. In response to the risk of irregularities and non-compliance with laws and regulations, including fraud. we designed procedu5 which included.. Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual. suspected and alleged fraud; Reviewing minutes of meetings of those charged with governance,. Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial staterllents or the operations of the entity through enquiry and inspection,. Aeviewing financial statement disclosures and testln8 to 5UPPOrting documentation to assess compliance with applicable laws and regulations,. Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias. 13
Stroud & District Homes Foundation Limited Report of the Independent Auditors to the Members of Stroud & District Homes Foundation Limited For the year ended 30 September 2021 Because of the inherent limitations of an audit, there is a risk th3t we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Thi5 risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instantes of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Use of our report Thi5 report Is made 501elyto the charitls trustee5, as a body, in accordance with part 4 of the Charities IAccounts and Reports) Regulation5 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 ihem in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charitqs trustees as a bc>dy, for our audit work, for this report, or for the opinions we have formed. Azets Audit Services Chartered Accountants Statutory Audltor 29 July 2022 Epsilon House The Square Gloucester Business Park Gloucester United Kingdom GL3 4AD 14
Stroud & District Homes Foundation Statement of Financial Activities For the Year Ended 30 September 2021 (Incorporating the Income and Expenditure Account) Unrestricted Restrirted Funds Funds Total Funds Total Funds Note5 2021 2021 2021 2020 Income from". Donations & legacies 3,675 3,675 1,504 Charitable activities 1,780,164 1,780,164 1,627,768 Investment income 17,926 17,926 17,664 Total Incoming Resources 1,801,765 1,801,765 1,646,936 Resources Expended Charitable activities 1,672.329 1,672,329 1,522,513 Total Resources Expended 1.672,329 1,672.329 1,522,513 Net incoming resources before transfers 129,436 129,436 124.423 Gross transfers between funds Net incomlng resource5 before other recognised gains and losses 129,436 129,436 124.423 Other recogni5ed gains Net gainslllossesl on investments 180,173 180,173 17.599 Net movement in lunds 309,609 309,609 142.022 Balance at 30 September 2020 1,906.833 1,906.833 1,764,811 Total Funds Carried Forward 13 2.216,442 2,216,442 1,906.833 The statement of financial activities includes all gains and 1055es recognised durinB the year. All incoming resources expended derive frc*m continuing activities. 15
Stroud & Distrlct Homes Foundation Limited Company No 4072703 Balance Sheet As at 30 September 2021 Notes 2021 2020 Fixed Assets Tangible assets Investments li 12 102.188 1,150,939 1,253,IZ7 75,230 965,067 1,040,297 Current Assets Stock Debtors., amounts falling due within one year Debtors.. amounts falling due after more thèn one year Cash at Bank and in Hand 1,598 14 242,974 221,452 14 15 472,246 337,642 1,052,862 394,492 327,181 944,723 Current Llabilitie5 Creditors.. amounts falling due within one year Net Current Assets Total Funds 16 189,5471 178,1871 963,315 Z,216.442 866,536 1,906,833 Accumulated Resetves Unrestricted Income Funds General Designated 17 17 1,716.442 5(10,000 2,216,442 1,406,833 50D,000 1,906,833 Restricted Income Funds Total Funds 2,216,442 1,906,833 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006. for the year ended 30 September 2021, although an audit has been carried out under section 144 of the Charities Act 2011. The directors acknowledge their responsibilities for complying with the requirements of the Companie5 Acl 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its finantièl statements under the requirements of the Companie5 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 subjecl to the small companies regime. 16
Stroud & District Homes Foundation Llmited Company No 4072703 Balance Sheet As at 30 September 2021 The financial Statements were approved by the Trustees on behalf bv: 3 1.171)2 . and were Signed on its l. Salter.... C. Gilbert......-.................-....-. 17
Stroud & District Homes Foundation Limited Statement of Cash Flows For the Year Ended 30 September 2021 2021 2020 Notes Cash flow5 frorn operating activities Cash generated fromllabsorbed by) operations 23 58,389 149,8361 Investing actlvltles Purchase of tangible fixed assets Purchase of ir)vestments Proceed5 On disposal of investments Investment income received 160,1451 1119.0161 126,728 17,926 148,9231 1135,2921 131.222 17,664 Net cash used in Investlng activities 134,5071 135,3291 Net cash used In finanung artivities Net decrease in cash and cash equivalents 23,882 185,1651 Cash and cash equivalents at beginning of year Investment ptsrtfolio cash movements 327,181 113,4211 411,997 349 Cash and cash equivalents at end of year 337,642 327,181 18
Stroud & District Homes Foundation Limited Notes to the Financial Statements (continued) For the Year Ended 30 September 2021 l. Accounting Policies Basi5 of Preparation of financlal statement5 The financial statements have been prepared in accordance with the charitys governing document, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparin8 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective l January 20191" The charity is a Pijblic Benefit Entity a5 defined by FRSIO2. The financial statement5 are prepared in sterling, which 15 the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financi31 statements have been prepared untlerthe historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below. Golng concern At the time of approving the financial statements the trustees have a reasonable expectation that the charity has adequate resources to conlinue in operation31 existence for the foreseeable future. Thus the trustees continue to adopt the going conrn b85is of accounting in preparing the financial Statements. Tangible Fixed Assets and Depreciation Tangible fixed assets are initially measured at cost and subsequently measured at tost or valuation, net of depreciation and any impaiiment1055es. Fixed asset5 received a5 part of the gift from Stroud and District Mencap Society have been recorded at the net book value of those assets to the Society. Equipment Furniture & Fixlures Vehicles Depreciation is provided at 25% on the straight line basis Depreciation is provided at 20Yo on the straighi line basi5 Depreciation Is provided at 20% Dn the straight line basis The freehold interest in the properties occupied by the charity for the provision of residential care and support is held by the Stroud and District Mencap Society and leased to the charitv. Income from Charitable Actlvitles The company has contracted with Gloucestershire Community and Adult Care Directorate to provide care and support for adults with learning disabilities. In supported accommodation, property related costs are met from the Housing Benefit to which the tenant5 are entitled. In addition tenarits and residents receive benefits from the Department for Work and Pensions and Jobcentre Plus and are recharged individually for the costs of transport, household expense5, holidays and other facilities provided. Other Income Income is recognised when the charity Is legally entitled to it after any performance conditions have been met, the amounts can be me85ured reliably, and it is probable that income will be received. Cash donations are recognrsed on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 19
Stroud & Dlstrlct Homes Foundation Llmlted Notes to the Financial Statements (continued) For the Year Ended 30 September 2021 Legacie5 are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount IS flot known, the legacy is treated a5 a contingent asset. Income from Bovernment and other grants, is recognised when the Charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably. Investment income is included when receivable and the amount can be measured reliably by the charity.. this is normally upon notification of the interest or dividend5 paid or payable by the bank or investment managers. Resources expended Liabilitie5 are recognised as expenditure as soon as there Is a legal or ¢onstructive obligation COTnmitting the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure 15 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Irrecoverable VAT is charged against the category of resources expended for which it is incurred. Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Svpport Costs include office costs, finance. personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set oul in the notes to the financial statements. The management of the charitws affairs and fundraising are wholly undertaken by volunteers and no sa12ries tsr other employee expenses are incurred. Flxed a55et investment5 Fixed asset investments are init1311y measured at transattion price excluding transaction costs, and are subsequently measured at fèir value at each reporting date. Changes in fair value are recognised in net incomellexpenditurel for the year. Transaction costs are expensed as incurred. Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment Ios5. If 8ny such indication exisls, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). Cash and cash equivèlent5 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 borrowinEs in current liabilities. Financial instruments Financial instruments are recognised in the charity's balance sheet when the charity become5 party to the contractual provisions of the instrument. 20
Stroud & District Homes Foundation Limited Notes to the Financial Statements (continued) For the Year Ended 30 September 2021 Financial assets and liabilities are offset, with the net arnounts presented in the financial statements. when there is a legally enforceable right to set off the COgnised amounts and there 15 an intention to settle on a net basis or to realrse the asset and settle the liability simultaneously. Bosicfinoncial 05sets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transattion cost5 and are subsequently carried at amortised tost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial 855ets classified as receivable within one year are not amortised. Concessionary loans are basic financial instruments and are initially recognized at the amount paid. The carrying mount is adjusted in subsequent years to reflect repayments and any impairment. 8t7sicfin6nci(71 lit7bilities Basic financial liabilities, including creditors and bank loans are initially retognised at transactlDn price unless the airangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment5 discounted at a market rate of interest. Financial liabilities classified Bs payable within one year are not amortlsed. Debt instruments are subsequently carried at amortised cost, Using the effective interest rate method. Trade credltors are obligations to pay for goods or services that have been acquired In the ordinary tourse of operalions from suppliers. Amounts payable are classified a5 current liabilities if payment is due within one year or les5. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at tran58Ction Price and subsequently measured at amortised cost using the effective interest method. Derecognition oJfinancial liabilities Financial liabilitie5 are derecognised when the charity's contractual obligations expire or are discharBed or cancelled. Provisions Provisions are recognised when the #cy3 has a legal or constructive present obligation as a result of a past event. it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. Thè amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date. taking into account the risks and uncertainties SLFrrounding the obllgation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net incomellexpenditurel in the period in which it arise5. Employee beneflts The cost5 of shorl-term employee benefits are retogni5ed as è liability and an expense, unles5 those costs are required to be recognlsed as part of the cost of stock or fixed assets. The c05t of any unused holiday entitlement is reco8nised in the period in which the employee's services are received. 21
Stroud & District Homes Foundation Limited Notes to the Financial Statements {continued) For the Year Ended 30 September 2021 Termination benefits are co@nISed immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Retirement benefits Payments to defined contribLrtion retirement benefit schemes are tharged as an expense as they fall due. nvestments The Trustee Act 2000 contains statutory powers enabling the trustees to delegate the investment management of the charity's assets to an appropriately qualified investment advisor with discretionary management powers subject to a general policy prescribed by the trustees. The tru5tees' present policy is that the charity's funds lif any) should be invested in deposit accounts or such other financia5 instruments as preserve their capital value while earning such interest as is commensurate with the associated, minimal risk, Taxatlon The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or sertion 256 of the Taxètlon of Chargeable Gain5 Act 1992 to the extent that these are applied to its charitable objects. 2. Deslgnated and Restrlcted Funds The company has not received any festricted funds this year. £500,WO rernains held as designated funds towards the fijture development of the service. There are currently no restricted funds. 3. Donations and lega¢les 2021 2020 Other donations 3,675 3,675 1,504 1,504 4. Income from charitable activitie5 2021 2020 Residential care Supported living Other charitable income Covid support grant5 411,346 1,122,408 11,500 82,514 1,723,998 13,645 42,521 1,780.164 1,627.768 22
Stroud & District Homes Foundation Limited Notes to the Financial Statements (continued) For the Year Ended 30 September 2021 Covid support KrantS Infection control & testing grants Workforce capacity fund Coronavirus job retention scheme Covid-19 relief Covid SSP grant 33,320 3.329 3,851 10,380 12,351 59,157 626 2,021 42.521 82,514 5. Investment Income The amount received represents dividends and interest Dn bank deposits and the investment portfolio. 6. Cost of Charitable Actlvlties 2021 2020 Care and support costs Property Costs Food and household costs Transport costs Residents, persDnal expenditure and allowances 1.151.801 244,850 59,525 23,751 1,536 1,481.463 1,066,128 188.608 68,763 27,172 1,867 1,352,538 Support costs Governance cost5 186,642 4,244 1,672,329 165,820 4,155 I,S22,513 Depreciation charged of £33,188 on vehicles. office equipment and furniture and fixtures is included in these Costs. Staff costs are allocated in atcordance with the nature of the service5 provided. Support cost5 are allocated in full to charitable activities. 23
Stroud & District Homes Foundation Limited Notes to the Financial Statements (continued) For the Year Ended 30 September 2021 7. Support and Governance Cost5 Support Governance costs costs 2021 Support Governance costs costs 2020 Depreciation Wage5 & salaries Office supplies Telephony & IT Legal & professional Sundry expenses Office costs Audit fees 5,717 126.727 10,821 14,577 10,672 14,621 3,507 5,717 126,727 10.821 14,577 10,672 14,621 3,507 4,224 3,666 99,488 10,619 10,852 21,321 15,144 4,760 3,666 99,488 10.619 10,852 21,321 15,144 4,760 4,155 4,224 4,155 186.642 4,224 190,866 165,820 4,155 169,975 Analysed between Charilable activities 186.642 4,224 190,866 165,820 4,155 169,975 8. Net Movement in Funds Net movement in funds is stated after chargingllcreditingl 2021 2020 Fees payable to the compan5 auditor for the audit of the company's financial statements Depreciation of ()wned tangible fixed assets 4,244 4,155 33,187 20,484 9. Auditors Remuneratlon 2021 2020 Audit fees 4,244 4.155 The auditorfs fee relates wholly to the cost of the audit. No other services are provided by the auditor. 24
Stroud & District Homes Foundation Limited Notes to the Financial Statements (continued) For the Year Ended 30 September 2021 10. Staff C05tS 2021 2020 Gr05s salary costs Employerfs national insurance contributions Employerfs pension contributions Total salary costs 1,096,932 65,724 18,611 1.181,267 1.039,422 64,212 18.436 1,122,070 The average number of persons paid pei month by the company during the year was 6112020: 561. A number of staff worked part time or irregular hours. There were no employees whose annual remuneration was £60,C¥JO or mo{2020.. none). The staff costs did not include the costs of aBency workers used durlng the year. There were £119,821 of agency costs this year12020- £62,5501. 11. Net Gains/Losses on Investment5 2021 2020 Revaluatitsn of investment5 Gain/llossl on sale of investments 163.793 16,380 180,173 25.465 17.8661 17,599 12. Tangible Fixed Assets Equipment Fumiture & rixtures Vehicles Totsl Cost At l Oct 2020 Additions Disposals At 305ept2021 34.913 9,009 73,660 51,136 47,804 156,377 60.145 43,922 124,796 47,804 216,522 Depreciation At l Oct 2020 Charge for the year Disposa15 At 30Sept2021 22.907 5,717 39,390 18,360 18,850 9,110 81,147 33.187 28,624 57,750 27,960 114,334 Net Book Value at 30 Sept 2020 12.006 34.270 28.954 75,230 Net Book Value at 30 Sept 2021 15,298 67,046 19.844 102,188 All the charity's assets are used ftsr charitable purpose5. 25
Stroud & District Homes Foundation Limited Notes to the Financial Statements (continued) For the Year Ended 30 September 2021 13. Fixed Asset Investments Listed investment5 Cash In portFolio Total Cost or valuation At l October 2020 Addltions Disposals Valuation changes 957,181 148,976 1140,3191 163,793 7,886 13,421 965,067 162.397 1140,3191 163,793 At 30 September 2021 1,129,631 21,307 1,150,938 Carrying amount At 30 September 2021 1,129,631 21,307 1.150,938 At 30 September 2020 957.181 7.886 965,067 Digby A550ciates manage the investment portfolio on behalf of the Trustees. The investment income from the portfolio is re-invested. 14. Flnanclal Instruments Carrying amounts of financial assets 2021 2020 Instruments measured at fair value through profit or loss Concessionary loans measured at cost less impairment 1.129,631 532,246 957,181 454,492 Further information is provided in the Accounting Policies and the Concessionary Loans note. 15. Debtors 2021 2020 Trade debtors Prepayments Accrued income Amourits due from Stroud & District Mencap Society other debtors 157,238 18,782 6.954 532,246 109.449 26,075 25.928 454,492 715,220 615.944 Included withln debtors are amounts due within greater than one year of £472,24612020'. £394,492). 26
Stroud & District Homes Foundation Limited Notes to the Financial Statements (continued) For the Year Ended 30 September 2021 16. Bank Balances 2021 2020 Interest Bearing Dep051t Accounts Other Accounts 225.029 111,145 336,174 225,016 100,192 325,208 17. Creditors 2021 2020 Other taxation and social security Trade creditors Other creditors Atcruals 20,164 28.066 1,257 40.060 89,547 16,524 13,294 28,627 20,102 78,187 18. Unrestrirted Funds Revaluatio ns gain5 and10$5e5 At 30 Sept 2021 At l Od 2020 Incoming Resources Outgoing Resources General Fund Designated Fund 1,406,833 500,000 1.906,833 1,801,765 1,672,329 180,173 1,716.442 500,000 2,216,442 1,801,765 1,672,329 180,173 Revaluatio ns galn5 nd losses At 30 Sept 2020 At lort 2019 Incoming Resour¢es Outgolng Resources General Fund Designated Fund 1,264,811 500,000 1,764,811 1.646.936 1,522.513 17.599 1,406,833 500,000 1,906.833 1.646.936 1,522,513 17,599 27
Stroud & District Homes Foundation Limited Notes to the Financial Statements (continued) For the Year Ended 30 September 2021 19. Analysis of Net Assets Between Funds Fund balances at 30 September 2021 are represented by.. General Fund5 Designated Fund Restricted Funds Total Funds Tangible Fixed Assets Fiyed Asset Investments Cash at Bank and in hand Other net asset5 102,188 650,939 337,642 625,673 1.716,442 102,188 1,150,939 337,642 625.673 2.216,442 5(K),000 500.000 Fund balances at 30 September 2020 3re representeij by.. General Funds Designated Fund Restricted Funds Total Funds Tangible Fixed A55et5 Fixed A55et Investments Cash at Bank and in hand Other net assets 75,230 465.067 327,181 539.355 1,406,833 75,230 965,067 327,181 539,355 1,906,833 so0,0 500,000 20. Concessionary Loans The charity has provided an interest free loan to Stroud & District Mencap Society of £196,213 12020.. £229,469) to enable the purchèse of 17 Brimley IS3dler51 and £336,03312020'. £198,2791 for the Èxtension and fUrbishMenI of Sadlers (completed Jan 20211. Thhs is being repaid at £S.000 per month with £60,000 incltjded within debtor5 falling due within one year and £472,246 included within debtors falling due in Ereaterthan one year. All additional works specific to service users were paid for by the charity and are capitalised as fixed assets where appropriate. The Society is connected to the charity by virtue of having Trustees in common and is also the landlord of the properties ihat the charittys SeiCe user5 live in. The interest free loan enables Stroud and District Mencap Society to purchase the properties. which is considered to be mutually beneficial in allowing both charities to fulfil their charitable objectives. 21. Financial Commltments, Guarantees and Contingent Liabilities The charitable company ha5 an informal agreement with Stroud and District Mencap Society to lease the properties in which the services users reside. Rentals totalling £123,257 were charged in ihe year 12020.. £92,596). The charitable company has no other financial commitments, guarantees or contingent liabilities12020- £nill. 28
Stroud & District Homes Foundation Limlted Notes to the Financial Statements (continued) For the Year Ended 30 September 2021 22. Transartlons with Trustees and Connected Persons During the year consultancy services totalling £5,10012020- £7,ocK)I were provided by lan Salter who was appointed to the board of Trustee5 on 13 August 2018. At 30 September 2021 there was £5,ICQ due to lan Salter12020- £2,600) No other payments were made toTrustees, committee members or persons connected with them except by way of Teimbursement of expenditure incurred on behalf of the company. At 30 September 2021, of the 33 people then resident in the homes 2 were farn1 member5 of embers of the Board12020.. 2 out of 311. The financial arrangements for these residents are identical to those available to the general public. 23. Related Party transactions In addition to the loan balance5 above, at 30 September 2021 there was an amount due from Stroud and District Mencap Society included within trade debtors of £48212020.. £nill. 24. Cash Generated from Operations 2021 2020 Surplus/ldefi£itl for the year 309.609 142,022 Adjustments for= Investment income recognised in statement ot financial activitles Fair value gains and losses on investments Gains on disposal of investments Depreciation and impairment of tangible fixed assets 117,9261 1163,7931 116,3801 33.187 117,6641 125,4651 7.866 20,484 Movements in working capital.. Decrease/lincreasel in stocks Decrease/lincreasel in debtors (Decreasellincrease in creditors 1,598 199,2661 11.360 1194,5431 17,464 Cash generated from operations 58,389 149,8361 25. Analysis of changes In net funds The charity had no debt during the year. 29
Stroud & District Homes Foundation Limited Notes to the Financial Statements (continued) For the Year Ended 30 September 2021 Supplementary Information Detailed Income and Expendlture For the Year Ended 30 September 2021 2021 2020 Unrestricted Funds Income Services lo those in residential care Services to those in supported accommodation Amounts recovered for transport provided other expenditure recovered Covid support grants 411,346 1,723,998 1.122,408 11,973 1,672 42,521 11,488 12 82,514 1,780,164 1,627,768 Holiday Allowances to residents 101 101 101 1,780,164 101 1,627,768 Grants Donations received Fundraising Legacy Bank interest Other income 3,675 1,504 17.926 17,664 21.601 1,801,765 19,168 1.646.936 Resources available Expenditure Incurred Excess of income over e)tpenditure for the year 11,672,329} {1,522,5131 129.436 124.4Z3 Restrirted Funds Balance Brought Forward Transfer to unrestricted funds Balance Carried Forward This page does not form part of the statutory accounts 30
Supplementary Information Unrestricted Detailed Income and Expenditure For the Year Ended 30 September 2021 2021 Unrestricted Funds Expenditure Care and support costs Staff 5alaries- care Staff salaries- support Agency Staff Staff training Staff recruiiment Staff refreshments 2020 355,494 640,961 62,550 4,347 1,688 1,088 1,023,168 119,821 5,131 2,776 905 Sub-total 1.151,801 1,066,128 PrortY costs Rent charge Maintenance Insurance Council tax Refuse colleclion Homes and Garden maintenance Garden Vet bills Furniture & fixtures depreciation Sub-total 123,257 41,736 16,143 7,193 3,925 31,372 2,86S 92.596 34,082 12,012 7,136 3.758 26.127 2,054 18,359 10,843 244.850 188,608 Food & Household expenses Food Water Electricity & fuel Telephone Health & Hygiene TV Licensing Sundry expenses 13,504 11,5101 31,682 4,392 19,696 934 65 5,893 31,695 5.256 15,542 1,106 33 Sub-total 59.525 68,763 Administration ¢osts Staff salaries Staff training Recruitment advertising Council tax Electriclty Office supplies office telephone & IT Support Legal & other professional Storage Registration Subscriptions Office equipment < £500 Office equipment depreciation Website development office Cleaning Sundry expenses 126,727 55 99,488 43 518 522 10,821 13,851 10.672 2,519 10,619 10,492 21,321 2,519 1,632 48 213 5,717 726 198 14,621 3.666 360 15,114 sub.total 186,642 This page does not forni part of the statutory accounts 165.820 31
Supplementary Information Icontinuedl Unrestricted Detailed Income and Expenditure For the Year Ended 30 September 2021 2021 2020 Transport costs Vehicle (hire. repairs. rnaintenance. insurante, fuel) Vehicle depreciation Other transport costs 14.590 21.181 9,111 50 5,975 16 Sub-total 23,751 27,172 Resldents expenses Cash advances Social Education & Outings Activitie5 Presents 250 1,617 1,536 Sub-total 1,536 1,668,1051 1,867 1,518,358 Charitable Activities Fundraising Empenses Audit Fees Total Homes Expenditure 4,224 1,672,329 4,155 1,522,513 This page does not form part of the statutory accounts 32