The Leonardo Trust Helping People Who Care For Others
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Anne founded The Leonardo Trust in 2001 in loving memory of her husband Leonardo van Brussel (Leo) who had passed away in 1992. Anne had cared for Leo when he became ill and experienced many of the difficulties and pressures that carers experience when caring for a loved one.
Anne wanted to do something practical to help other carers, so she founded a charity, The Leonardo Trust. While her own health allowed, Anne took an active part in the charity, and she provided financial backing to support our operations.
During her lifetime she was very guarded in publicising her involvement and we respected her wish to remain anonymous.
Anne funded the work of the charity until she died in July 2023 aged 98.
The Leonardo Trust has grown to become the largest charity supporting carers in Dorset.
Anne van Brussel 1925-2023
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’ i Contents
| Our Founder | 3 |
|---|---|
| Contents | 4 |
| Message from our Chair | 5 |
| About Us | 6 |
| Meet the team | 7 |
| Highlights from ouryear | 8-10 |
| What we fund | 11 |
| Our Services | 12-24 |
| Grants for individuals | 12-13 |
| Counselling4Carers | 14-15 |
| Short Breaks for Carers | 16-17 |
| Benefits Applications Service | 18 |
| Grants for Groups | 19 |
| Alertlines for Carers | 20 |
| OakleyFriends | 21 |
| If OnlyI’d Known That Booklet | 22 |
| Time Out Together | 23 |
| Welcome Gift Bags for Carers | 24 |
| Annual Report & Unaudited Financial Statements | 25-45 |
| Legal and administrative information | 26 |
| Trustees’ report | 27-31 |
| Statement of trustees’ responsibilities | 32 |
| Independent examiner’s report | 33 |
| Statement of financial activities | 34 |
| Balance sheet | 35 |
| Notes to the financial statements | 36-45 |
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We had another successful year that saw our team provide vital support to carers across Dorset. As we moved through the year we were able to expand our operations to include a strong focus on dementia, something that has been enormously helpful to families dealing with this significant illness.
Through the year we worked to forge links and partnerships with others as we look to help families and carers deal with their challenges and support those who need it most.
We have exciting plans for the year ahead and I would like to thank all members of our amazing team, our board and our supporters as we look to continue to deliver for Dorset.
We are all proud to be part of the Leonardo family and look forward to next year and delivering on our ambitions.
Simon Clifford, Chair
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The Leonardo Trust is an independent charity founded in 2001 by a former carer to help & support carers throughout Dorset.
Since the charity was formed, we have helped many thousands of carers in a multitude of ways.
We are governed by a board of trustees, who bring a wealth of both professional and life experiences, including caring responsibilities.
We are a small charity with offices in Broadstone, Dorset. Our team consists of four members of staff who work incredibly hard to help hundreds of carers each year.
Our Goals
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Providing information Challenging injustices and
Providing financial
support to carers & advice to carers discrimination faced by carers
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Office Staff
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Donna Blanche Emily Stafford Jody Hayter Nicky Stafford Sophie
Charity Manager Counselling Coordinator Charity Administrator Administrator Administrator
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Board of Trustees
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Brian Davis Anne Dixon Lindsay Oliver
Simon Clifford
Founding Trustee Chair Trustee Trustee
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Ben Cole Nicola Beckley Mevin Sohorye
Trustee Trustee Trustee
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Income:
Our income was £65,901.00
Expenditure:
We spent £339,281.00
Grants:
We gave out £127,416.99 in grants
Grants for individuals:
We supported 654 carers
If only I’d known that booklet:
Over 14,000 copies distributed to carers since 2021
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Alertlines for Carers:
We have funded alertlines for 42 carers
Benefits Applications for Carers:
We helped 43 carers to apply for the correct benefits
Counselling 4 Carers:
We supported 399 carers
Short Breaks for Carers:
We supported 63 carers
Grants for Groups:
We supported 1132 carers through group grants
Time Out Together:
We funded 15 afternoon tea boxes
Event Information Bags for Carers:
We provided 290 gift bags in the period
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Our grants
Overall, we have been able to provide 654 grants to carers during the period representing adecrease of 8% on the figure of 713 awards during the previous year. The average value of individual grants decreased by just over 17% from £235.58 to £194.82. This decrease continues to reflect our need to reduce the size of each individual grant to enable us to continue to support as many carers as possible.
Respite
Our holiday home continues to be a huge success. It has been full during the whole of the holiday season enabling 63 carers to benefit from a much-needed short break at an average cost of £193.72 per carer. This was the third full year that we have been able to provide this facility to carers. The feedback we have received shows that the provision of this service has had a positive impact on the physical and mental well-being of carers. We estimate that the commercial value of these holidays are around £31,500 for the period.
Partnership working
We collaborate with many organisations such as Connected Living, Diverse Abilities and Pramalife to develop services for carers across Dorset. In particular, over the last 7 years Pramalife and Leonardo Trust have forged a strong working partnership.
The Leonardo Trust commission Pramalife to run Oakley Friends, a twice-yearly dementia awareness course as well as providing regular monthly group meetings. In addition, Leonardo Trust contributes funding towards many activities provided by PramaLife including carers groups in Poole, Bournemouth and East Dorset. Between the two organisations we strive to identify carers who may need benefit checks, counselling, or small grants for essential equipment. We work closely together to ensure that every year Carers Rights Day is a success and we have also co-produced the invaluable guide for carers: ‘If Only I’d Known That’.
Carers UK research in 2022 estimates the number of unpaid carers could be as high as 10.6 million (Carers UK, Carers Week 2022 research report). 4.7% of the population in England and Wales are providing 20 hours or more of care a week. 59% of unpaid carers are women (Census 2021). Women are more likely to become carers and to provide more hours of unpaid care than men. One in seven people in the workplace in the UK are juggling work and care (Carers UK, Juggling Work and Care, 2019).
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| Counselling4Carers | 49.76% | Holistic Therapies | 2.11% | |
|---|---|---|---|---|
| Consumables/Provisions | 0.78% | Gym Membership/Hobbies | 2.48% | |
| Computer/Technology | 0.67% | Furniture | 2.22% | |
| Car/Mobility Vehicles/ | Driving Lessons/Travel | 2.21% | ||
| Repair&Maintenance | 3.80% | Domestic Appliances | 6.39% | |
| Adult Carers Groups | 10.30% | Crisis/Cash Grants | 4.00% | |
| Young Carers | 0.86% | Courses/Education/Training | 0.53% | |
| Short Breaks/Holidays/Outings | 2.16% | Benefits Applications & Advice | 2.75% | |
| Domestic Help/Respite/Alerrtline | 4.85% | Wills Service | 0.03% | |
| Home Repairs/Moving | 4.10% |
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Our
Services
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Our individual grants support any recognised unpaid carer living in Dorset. We can provide funding for respite breaks, home services and improvements, tuition fees, domestic appliances, social and leisure activities, coach trips and days out, public events and any aspect of a carer’s life deemed suitable by the trustees.
We have supported a total of 654 carers during the period with a wide range of items.
Some quotes from carers that we have helped:
MW, cares for her two sons, who have severe sensory issues and learning difficulties. There are also 2 toddlers in the family.
We funded a specialised pushchair wagon (in conjunction with Dorset Children’s Foundation) to enable them to be able to go out as a family. Due to the older children’s issues, they have no safety awareness and can often run away:
“Thank you so much for the wagon! We’ve been able to go out as a family and I can do the school run now on my own! We even took all 4 children trick-ortreating for Halloween for the first time!”
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FS, cares for his wife, who has dementia, alzheimers, cancer and depression.
He is the oldest carer that we have dealt with at 101 years of age! We helped to fund a short break for the couple at a hotel in Bournemouth. Our holiday home was not suitable for them as they were unable to get there and they also both have mobility issues. They wanted to have a break where they could switch off and didn’t have to make any meals.
We funded £300 towards the break and the remaining balance was funded by the Highcliffe Dementia support group. The couple were able to stay for 2 nights.
“Thank you so much for funding this break for us. We are so grateful and had a wonderful stay and the staff couldn’t have been more kind and helpful to us.”
NR, cares for his wife, who has Parkinsons, MS and is recovering from breast cancer.
We funded some flooring for the couple’s new home as they had been re-housed and the council had removed all the carpets. When they viewed the property they were not told about this and didn’t realise that the carpets had been removed until the day they moved in!
The total requested was £1000. We agreed to fund the highest priority areas and they managed to get funding from another charity for the remaining amount.
“We can’t thank you enough for your help, it has made such a difference to our life and are so very grateful. Best wishes, SR and NR.”
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Our Services
Being an unpaid carer is hard work and can impact upon other areas of a carer’s life such as work, relationships, finances & social life. Counselling is an opportunity for the carer to focus on themselves and to think about their own needs. Counselling can support carers in a non-judgemental and safe environment to think about their situation, look at their options, and find ways to cope in a more positive way. When a carer participates in counselling, they will be able to explore their thoughts and feelings, including their relationship with the person they care for.
The Leonardo Trust may be able to fund a course of counselling for an unpaid carer. This would be subject to eligibility and income criteria. We may ask a carer to contribute towards the cost. We have a significantly reduced rate with the counsellors we work with.
In some circumstances The Leonardo Trust can fund a full course of counselling to support a carers well-being.
A course of counselling is six sessions. Counselling can be carried out either face to face, with the carer going to the counsellor or in some cases, the counsellor will go the carers home or alternatively we can offer telephone or video calls depending on the carers needs. A carer will be matched with the most appropriate counsellor to meet their requirements.
Time to Talk is a contract we have secured with 2 local authorities, BCP and Dorset Council for counselling sessions. The council will fund half of the course of counselling for carers referred under this service.
We work with a bank of 34 counsellors and 5 counselling agencies, who cover the whole of Dorset and offer a wide variety of session types to suit a carer’s needs. Referrals must be made via a GP or other Health/Social Care, Voluntary Agency professional or from someone in an educational setting.
We received 397 counselling referrals for Carers during this period, meaning we have had an increase of 1% compared to 2022 to 2023. We funded 376 courses of counselling, this includes our clients who used the Time to Talk service.
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Out of the 397 referrals 241 clients referred to us were from the Time 2 Talk Service, meaning 60% of our clients have half the total cost covered by the Local Authority.
Some feedback from our carers following their sessions:
“I’ve got a lot out of it. I’ve got a lot of knowledge, support and info from ither organisations which is helping.”
“Offloading my brain.”
“safe space - unbiased view, non-judgemental and experienced in the areas I needed help with.
“Being heard. Feeling less invisible, less isolated.”
“Counsellors, insights, patience and positivity. Feeling validated and respected.”
43 out of the 397 referrals received are young carers, meaning 10% of carers using the service are under the age of 18 years old.
From the 213 Equality and Diversity forms received from adult carers this year, the gender data is displayed below.
Equality and Diversity Data
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Carers Gender Carers Gender
2023 - 2024 2023 - 2024
Female 167 Female 78%
Lo Lo
Male 46 Male 22%
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Our L : Services for Carers
We have a beautiful 2 bedroom holiday home sited in the Freshwater Holiday Park, Burton Bradstock near Bridport, Dorset. There are many facilities for everyone to enjoy, indoor and outdoor swimming pools, ten pin bowling, terrace bar overlooking the private beach where you can enjoy a drink and a bite to eat, sports field, play park, launderette and an on site shop. Nearby is the beautiful West Bay. Lyme Regis and Bridport are well worth a visit. Our holiday home continues to be a huge success. It has been full during the whole of the holiday season enabling 63 carers to benefit from a much-needed short break. These holidays are FREE for carers. The average cost to the charity is £264.58 per carer. We estimate the commercial cost of these holidays to be around £31,500. This was the third full year that we have been able to provide this facility to carers. The feedback we have received shows that the provision of this service has had a positive impact on the physical and mental well-being of carers. oO 16 The Leonardo Trust | Annual Report 2023 - 2024
Short Breaks 4 Carers Time Out for You
“We can’t thank you enough for introducing the holiday home to my daughter and myself. Unfortunately, my brain injury has become a bit worse recently and so you really gave us our smiles back!
We’d love to stay again in the future if possible!” - RF
“Thank you so much for our stay. The booking process was so simple. The holiday home had everything that we could possibly need! The blankets were a fantastic addition and came in really handy!” - BM
“The holiday home was clean and tidy and has everything you need for a relaxing stay. There is nothing that you could do at all to improve it!” - TL
“Thank you so much! We had a lovely stay and everything was so clean and tidy! I was able to completely switch off from normality which was much needed. We would very much like to stay again.” - RJ
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Our
Services
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We were pleased to be able to introduce a new Benefits Application Service, in conjunction with Diverse Abilities, to support carers in applying for eligible state benefits during this accounting period.
Attendance Allowance in particular has historically been underclaimed by elderly people but it can make a significant difference in people’s lives.
During our pilot programme, we enabled 43 carers to successfully claim state benefits for themselves or for whom they care. This service is FREE for carers. The cost to us is an average of £81.64 per carer.
We have extended this service to help many more carers.
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Form Filling
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Financial Affairs
SF: “Thank you so much for helping me to apply for Attendance Allowance. I was firstly declined and then Diverse Abilities kindly helped me to appeal and I was entitled to the higher rate! This was backdated which was a lovely surprise!”
KD: “Thank you so much for helping me to claim for PIP for myself. I am a carer for my son, who is in receipt of PIP, but I needed help to claim for myself. This has helped our financial situation so much!”
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Our Services
Our group grants support any carer’s group in need of funding. This could be an existing group who require funding or a new group looking to start up a new project. For example, carers evenings, carers support groups or afternoon teas/dinners.
We have supported 1132 carers through group funding during the period. The average cost per carer was £11.62 per carer.
Some groups that we have funded include:
North Dorset Carers.
This group is made up of several carers groups that are based in North Dorset. Around 83 carers attend groups on a regular basis.
We funded the cost for 2 artists to provide activities for a carers event for Carers Rights Day in November 2023.
Musical Memories
This group is run by Pramalife every Tuesday afternoon. The group is welcomes people living with dementia or memory loss - allowing people to come together once a week for two hours to enjoy, reminisce, sing and socialise.
We fund the musician to provide these sessions every week.
Portland Carers Group
Portland carers group meets monthly and has over 20 members regularly attending. They offer support to carers of all ages, mostly the over 50s’.
We funded a Christmas meal for 21 carers in November 2023.
Weymouth Carers Group
This group runs every 3rd Tuesday of the month and 20-25 carers attend every session.
In November 2023, we funded a Christmas meal at a hotel for 18 carers who attend this group.
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Our Services
Who is eligible?
All recognised unpaid carers living in Dorset.
What are the benefits?
Alertlines 4 Carers offers monitored alarm support for you and those you care for 24 hours a day, 7 days a week using the latest digital technology. This gives independence and peace of mind that help is available at the touch of a button both at home and whilst out and about.
We have funded alertlines for 42 carers during the period. The average cost per carer was £100.57.
NW cares for her husband who has MS, depression and Cardiovascular disease: “Thank you so much for funding the Alertline for us. I am happy to take on the payments after the first four months as we now couldn’t live without it!”
EK cared or her husband until he recently passed away: “Thank you for funding the alertline for me. Now that I am on my own this has given so much peace of mind to my family who worry about me!”
From the 1st of November 2024, we are pleased to announce that we are working with a new provider, Careline 365. This will enable us to extend the service further as we will be offering SIX month free funding of a monitored home alarm or GPS location device. A Master Lock Keysafe can also be supplied at no additional cost.
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Our Services
We run the Oakley Friends in conjunction with Prama Life and with the help of volunteers to support carers who are caring for someone with dementia Based in East Dorset, our aim is to provide support and helpful advice to carers to enable them to cope with the difficult tasks ahead of them.
The Group meets on the last Wednesday of each month at the Canford Magna Centre in Oakley Lane, Canford Magna, Nr Wimborne, Dorset.
The meeting starts with a friendly get together and discussions followed either with a professional speaker or just self-help advice. There is no restriction on where carers live.
Twice a year we run a ten week course (April and September) for carers, covering a wide range of topics ranging from carer and patient well being, to benefits, legal aspects and care organisations.
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Our Services
This booklet has been written by a carer and adapted by The Leonardo Trust and Prama Life for Dorset based carers. This booklet gives a carer helpful tips to make their caring role that little bit easier.
The booklet is an invaluable tool and is available both digitally on our website and in paperback form. We have distributed 14,000 booklets to carers since 2021.
It advises a new carer on what steps they should take in their new role and how to register as a carer with their local council.
There are sections on what is a carer, finances, taking a break, supporting someone with memory problems, good nutrition, safety and an information directory for carers.
The booklet includes tips on how to help someone, dealing with problems and issues, and how to support the person for whom you care.
SJB, Care Coordinator, Weymouth, said: “Thank you so much for replenishing our stock of booklets. They are invaluable to our carers!”
MB, who cares for her husband with dementia, said: “Thank you for the wonderful booklet! I’ve lent my copy to a friend who will be in contact with you for her own copy! Such a great help.”
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Our Services
We fund afternoon teas for carers groups. The afternoon tea boxes are individually wrapped and can cater for various dietary requirements. The afternoon teas are really popular and each box typically contains finger sandwiches and a selection of mini savoury items alongside a scone with pot of clotted cream, jam and a few other sweet items. They are perfect for events as there is no waste and no preparation needed!
We have supplied boxes to many carers groups across Dorset including Kings Park Carers group and Oakley Friends.
We funded 15 boxes in the period.
SM: “Thank you so much for funding the afternoon teas! We run ten week sessions three times a year and like to treat carers on the last week. They were all so pleased and it was a lovely way to end to the course.”
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Ve s a |
Our Event Information
Services
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We provide gift bags for carers events across Dorset. These gift bags have proven to be really popular with carers attending these events.
The gift bags include information on our services and leaflets that explain how we can help a carer. We also include various gifts such as travel sized toiletries, biscuits, teabags and other sample sized items.
The gift bags are so successful at the events that we attend and carers are really pleased with the little gifts that we include in them. We accept requests from anyone who is running a carers event in Dorset and we usually ask that they collect the completed bags from our office.
We provided 290 gift bags during the period.
KH: “I just wanted to place on record my sincere thanks for the goodie bags you supplied us with for Carers Week. Everyone was delighted with your goodies!”
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Trustees B. Davis A.L. Dixon L.J. Oliver B.Cole S. Clifford N. Beckley (Appointed 5 September 2023) M. Sohorye (Appointed 5 September 2023)
Charity number 1086045 Principal address 5 Dunyeats Road Broadstone Dorset BH18 8AA Independent examiner Hill Osborne Tower House Parkstone Road Poole BH15 2JH
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The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's deed of trust, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
Objectives and activities
The objects clause in the trust deeds is as follows:
'' To relieve the stress or other charitable need of carers by the provision, or the assistance in the provision, of respite and other help for them and/or those for whom they are caring."
The recent census undertaken in 2021 shows that there are currently 49,322 unpaid carers in Dorset who are looking after a family member, friend, or neighbour. This can be due to long-term physical or mental ill health, disability, or problems relating to old age. The figure has risen by 17% since 2001 when there were 42,000 unpaid carers in Dorset. In addition, the number who are providing a significant amount of unpaid care – over 20 hours a week has also increased.
We are not surprised that the number of people providing large amounts of care to someone has increased, especially since the Covid pandemic which caused increased pressures on the NHS and social care.
Providing more than 20 hours of care every week, often alongside work and other family commitments, has a huge impact upon a carer’s health & well-being.
Carers also experience significant financial strain. The effects of a reduced income and the cost-of-living crisis continues to have had a direct impact on carers. The high cost of electricity and gas along with increased mortgage rates and food inflation has remained challenging.
Overall, we have been able to provide 654 grants to individual carers during the period representing a decrease of 8% on the figure of 713 awards during the previous year.
This represented a decrease of £43,121 in grant funding expenditure during the year, a decrease of 25.5% on the 2023 figure. The average value of individual grants decreased by just over 17% from £235.58 to £194.82. This decrease reflected our need to reduce the size of each individual grant to enable us to continue to support as many carers as possible.
Our Counselling 4 Carers service has continued to grow, which reflects the impact that caring has on a carer’s mental well-wellbeing. The number of applications received from carers seeking counselling support rose by 30.3% over the period with 399 carers accessing the service. However, the cost of the service to the charity has decreased by 40.3% due to increased local authority funding of 180%.
Respite is hugely important to a carers well-being and our holiday home continues to be a resounding success. It has been full during the whole of the holiday season enabling 63 carers to benefit from a much-needed short break at an average cost of £264.58 per carer. The feedback we have received shows that the provision of this service has had a positive impact on the physical and mental well-being of carers.
Our Benefits Application Service continues to support carers in applying for eligible state benefits. During this financial year, we have enabled 43 carers to successfully claim state welfare benefits for themselves, or for those they care for, at an average cost to the charity of £81.64 per carer. We will be developing this service to in the next financial year to support more carers.
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The total spending of the charity on management and administration increased on the previous year by 1.4%. There were significant reductions in other areas which helped to offset a 30% increase in Staffing costs. As previously, the trustees continue to closely monitor the administrative costs of the charity with a view to keeping these costs at an acceptable level, but also aligned to our priorities to provide an extensive grant making programme and to deliver direct services to carers.
The trustees wish to express our sincere gratitude to our dedicated staff team, volunteers, donors and supporters who have made this work possible. Cost of living pressures remain high but on a more positive note, inflation levels have fallen, although forecasts predict limited growth in the economy.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. The paragraphs in this report set out our activities, achievements, and performance during the year, which are directly related to the objectives and purposes for which the charity exists. The charity achieves its principal objectives and purposes through services to any members of the public in Dorset who are, or have recently been, unpaid carers and who have needs arising from, or relating to, their caring activities.
Identically named Trust
In 2016, The trustees became aware, via public share dealings disclosed on the internet, of a second organisation named The Leonardo Trust. The Trustees made enquiries at that time and understand that this is a non-charitable family trust constituted in 2015 under Isle of Man law. The trustees would like to clarify that this Isle of Man trust has no connection whatsoever with the charity or its activities.
Financial review
The total income for the charity was £65,901 (2022/23: £ 358,742). There was a net decrease in income of £292,841 for (2023/2024). Unrealised gains on charity investments were £42,596. The diminishing health and subsequent passing away of our benefactor significantly impacted the reason for the decrease in funds. However, our benefactor has made provision for the charity by way of a legacy which the Trustees are confident will enable the charity to be financially sustainable. The results for the year and the state of the charity's affairs are shown in the attached Statement of Financial Activities.
Reserves Policy
The net assets/unrestricted funds of the Charity stood at £823,600 (31st March 2024, a decrease of 21.8% on the figure of £1,054,384 (31st March 2023).
The trustees were aware that there would not be a further substantial donation from the benefactor during the year and that this would, obviously, have an impact on the financial position of the charity, at least over the short term. However, after the death of our benefactor, the Trustees were made aware that she had made provision for the charity long term by way of a legacy which they believe will be received by the charity during the latter half of 2024. As a result, the trustees undertook a comprehensive review of our activities and a programme of rationalisation of future operations was implemented to ensure that the Charity could continue to apply resources as extensively and effectively as possible. With these changes, the trustees believe that they can continue to maintain our current level of financial support to carers over the long term. Based upon outgoings in this year under review, and projected income and outgoings for the 2024/25 year, it is their opinion that there are sufficient reserves within the charity to provide operational funds for a minimum period of operation of a further 3 years. The Trustees keep this reserves policy under quarterly review.
The trustees are of the opinion that the charity’s contribution towards the support and wellbeing of carers across the whole of Dorset is continuing to grow and is a very important contributor to that overall support.
The trustees remain ready to consider adaptations to our future levels of support should it become clear that becomes necessary.
However, the trustees are now very actively engaged in identifying, securing and administrating future sources of significant funding with a view to securing future financial resources in support of Dorset carers and to maintain that support for as long as possible into the future.
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Sources of Funding
The charity has historically been supported by annual donations from a single benefactor since 2015, who sadly has now passed away. The charity is fortunate that our benefactor made provision for the charity in their will, which will ensure future financial sustainability. In addition, the trustees are now very actively engaged in securing the longerterm future of the charity as recognised in the Reserves Policy section above.
Risk assessment
The Charity Manager is designated as health and safety officer, and maintains the various registers required to record and monitor risks. The principal risks to the activities of the Charity that have been identified by the trustees relate to:
a) Voluntary income falling below forecast:
Historically, the Leonardo Trust has been almost exclusively dependent upon our charity founder and benefactor for ongoing income. This income, in the form of share donations, has been provided at various times since the establishment of the charity in 2001 and, in recent years, such donations have been made on an annual basis and often commensurate with the annual outgoings of the charity. Our Charity founder, Anne van Brussel sadly passed away in July 2023 at the age of 98. However, Anne has ensured the future of the charity by way of a legacy.
b) General incidence of negative publicity:
Whilst there is always a potential risk of negative publicity from the media and other individuals reporting on charities, The Leonardo Trust is proud of the quality of support we provide. We do, from time to time, undertake ventures alongside or in partnership with other charities and organisations. Any significant commitment of our funds to such joint ventures will be accompanied by due diligence reviews of both the proposed nature of the service and the other charity or organisation involved to limit any reputational damage to the Leonardo Trust.
c) Negative outcomes from service provision:
The Charity continues to develop direct services to carers. We have implemented robust safeguarding and monitoring systems which we will continue to develop as services are expanded. The Charity Manager is the designated Safeguarding Officer.
Structure, governance and management
The Charity is constituted under a deed of trust dated 6th February 2001 as amended by a supplemental deed dated 23rd March 2001. Leonardo Trust has been registered with the Charity Commission since 2001.
The trustees who served during the year and up to the date of signature of the financial statements were: B. Davis
A.L. Dixon L.J. Oliver B.Cole S. Clifford N. Beckley J. Menhenitt M. Sohorye
(Appointed 5 September 2023) (Appointed 5 September 2023 and removed 4 June 2024) (Appointed 5 September 2023)
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Recruitment and appointment of trustees
Trustees shall be appointed by a resolution of trustees passed at a special meeting. If for any reason trustees cannot be appointed in accordance with the foregoing provisions the statutory power of appointing new or additional trustees shall be exercisable. None of the trustees have any beneficial interest in the trust assets. New trustees are appointed following a review of skills by the existing trustees and any recommendations of the charity manager. Trustee decisions on the recruitment and appointment of new trustees are guided primarily by a requirement to provide as wide a range as possible of skills, experience and knowledge across the sectors within which the charity operates. Final decisions on appointments are taken at a special meeting of the trustees.
New trustees are given copies of existing Charity Commission documentation and booklets concerning trustee duties and are required to undergo a trustee induction. Both new and existing trustees are encouraged to undertake formal training and professional development to enable them to better perform their duties.
Legal Structure
Considering the death of the Charities major benefactor, the trustees felt that it was necessary to undertake a review of the current structure of the Charity.
Having considered the results of this review, the trustees have concluded that the Charity would be better served by a change to the existing structure. The trustees will therefore be applying to the Charity Commission to establish a new Charitable Incorporated Organisation.
Remuneration policy
Trustees do not receive any remuneration, other than reimbursement of necessary expenses incurred on charity activities. The remuneration of staff is set by the trustees having regard to local market rates, experience needed and the degree of responsibility held. Annual salary adjustments are currently aligned to changes in the Consumer Prices Index.
Relationship with related parties
Employee involvement
Currently the Charity Manager is seconded to board meetings with the trustees on a quarterly basis and these meetings are treated as a means of consultation, dissemination of information, financial scrutiny and governance. In addition, the Charity Manager liaises with various trustees on an ongoing basis regarding specific issues, financial management, legal compliance, and human resource matters.
Given the decision to change the legal structure of the Charity and to ensure future strategic development and growth, the Trustees will be seeking to appoint a Chief Executive Officer in due course.
Equality & Diversity Statement
The Charity is committed to ensuring diversity, anti-discriminatory practice and providing equal opportunities for all our employees and clients. This means that the charity is committed to ensuring that all its employees, potential employees, volunteers, and clients are treated no less favourably and not unlawfully discriminated against on the grounds of possessing a protected characteristic.
The protected characteristics are; colour, race, nationality, ethnic or national origin, religion or belief, sexual orientation, gender (including gender reassignment), marital/civil partnership status, age, disability, trade union membership or part/fixed term employment status. The charity will ensure that it complies with all relevant current legislation covering Sex Discrimination, Race Relations, Disability Discrimination, Data Protection, the Human Rights Act, and the Equality Act. The charity aims to ensure that its employees achieve their full potential and that all employment decisions are taken without reference to irrelevant or discriminatory criteria.
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The trustees' report was approved by the Board of Trustees.
.............................. .............................. B.Cole S. Clifford Trustee Trustee Date: ............................................. LIoreas
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The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales 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 of the charity for that year.
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
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 disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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I report to the trustees on my examination of the financial statements of The Leonardo Trust (the charity) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
-
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
L.Ball FCA Hill Osborne Chartered Accountants
Tower House Parkstone Road Poole BH15 2JH
Dated: .........................
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| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2024 | 2023 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 3 | 16,085 | 329,182 |
| Charitable activities | 4 | 19,688 | 7,018 |
| Investments | 5 | 30,128 | 22,542 |
| Total income | 65,901 | 358,742 | |
| Charitable activities (expenditure) | 6 | 339,281 | 334,646 |
| Net gains/(losses) on investments | 11 | 42,596 | (68,570) |
| Net income/(expenditure) | (230,784) | (44,474) | |
| Other recognised gains and losses: | |||
| Other gains | 13 | - | 17,661 |
| Net movement in funds | (230,784) | (26,813) | |
| Reconciliation of funds: | |||
| Fund balances at 1 April 2023 | 1,054,384 | 1,081,197 | |
| Fund balances at 31 March 2024 | 823,600 | 1,054,384 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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| 2024 | 2023 | ||||||
|---|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |||
| Fixed assets | |||||||
| Tangible assets | 14 | 28,068 | 31,107 | ||||
| Investments | 15 | 625,726 | 578,233 | ||||
| 653,794 | 609,340 | ||||||
| Current assets | |||||||
| Debtors | 16 | 7,513 | 7,257 | ||||
| Cash at bank and in hand | 174,533 | 446,008 | |||||
| 182,046 | 453,265 | ||||||
| Creditors: amounts falling due within | 17 | ||||||
| one year | 12,240 | 8,221 | |||||
| Net current assets | 169,806 | 445,044 | |||||
| Total assets less current liabilities | 823,600 | 1,054,384 | |||||
| The funds of the charity | |||||||
| Unrestricted funds | 823,600 | 1,054,384 | |||||
| 823,600 | 1,054,384 |
The financial statements were approved by the trustees on .........................
.............................. .............................. B.Cole S. Clifford Trustee Trustee
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1 Accounting policies
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's deed of trust, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investments and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.
Assets for distribution are recognised only when distributed. Assets given for use by the charity are recognised when receivable.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
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1 Accounting policies
(Continued)
All expenditure is accounted for gross on an accruals basis. Direct charitable expenditure includes direct costs of the activities of the charitable trust and depreciation on the related assets.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold improvements 25% straight line Fixtures and fittings 25% straight line Computers 33% straight line Caravan 15 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost 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 assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.
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1 Accounting policies
(Continued)
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.9 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
1.10 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Donations and gifts | 10,612 | 319,182 |
| Legacies receivable | 5,473 | 10,000 |
| 16,085 | 329,182 |
4 Income from charitable activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Time to Talk | 19,653 | 7,018 |
| Other income | 35 | - |
| 19,688 | 7,018 |
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5 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Investment and Other Income | 30,128 | 22,329 |
| Interest receivable | - | 213 |
| 30,128 | 22,542 |
6 Management and administration
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Staff costs (see note 10) | 114,236 | 87,833 |
| Rent and Service Charge | 19,450 | 19,778 |
| Rates | 1,719 | 614 |
| Light and Heat | 7,021 | 6,155 |
| Telephone | 3,492 | 4,215 |
| Computer and Website Costs | 2,855 | 2,312 |
| Postage, Stationery & Equipment | 4,729 | 3,048 |
| Repairs and Maintenance | 3,904 | 3,731 |
| Insurance | 3,112 | 1,919 |
| Bank Charges | 192 | 325 |
| Investment Management Fees | 3,863 | 3,986 |
| Education and outreach | 3,156 | - |
| Legal & Professional Fees | 480 | 1,215 |
| Advertising and Promotion | 2,094 | 2,204 |
| Recruitment and Training | 15,138 | 3,192 |
| Travel Expenses | 2,684 | 1,190 |
| Sundries | 1,024 | 1,194 |
| Depreciation of Computer Equipment | 146 | 505 |
| Depreciation of Fixtures and Fittings | 374 | 2,141 |
| Depreciation of Leasehold improvements | 273 | 863 |
| Depreciation of Caravan | 2,666 | 2,666 |
| Profit/loss on disposal of tangible fixed assets | 1 | 4 |
| Caravan running costs | 17,096 | 13,081 |
| 209,705 | 162,171 | |
| Grant funding of activities (see note 7) | 125,526 | 168,647 |
| Share of governance costs (see note 8) | 4,050 | 3,828 |
| 339,281 | 334,646 |
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7 Grants payable
| Charitable | Charitable | |
|---|---|---|
| activities | activities | |
| 2024 | 2023 | |
| £ | £ | |
| Grants to individuals | 125,526 | 168,647 |
| - | ||
| Support costs allocated to activities | ||
| 2024 | 2023 | |
| £ | £ | |
| Governance costs | 4,050 | 3,828 |
| Analysed between: | ||
| Charitable activities | 4,050 | 3,828 |
| 2024 | 2023 | |
| Governance costs comprise: | £ | £ |
| Independent examination fee | 4,050 | 3,828 |
| 4,050 | 3,828 |
8 Support costs allocated to activities
9 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year.
Reimbursed trustee expenses for the year were £44 (2023: £44) for expenditure incurred on the trust's behalf in relation to travel, postage and professional fees. The number of trustees that had expenses paid by the Charity was 2 (2023: 1).
10 Employees
The average monthly number of employees during the year was:
| 2024 | 2023 |
|---|---|
| Number | Number |
| 4 | 4 |
40
| 10 | Employees | (Continued) | |
|---|---|---|---|
| Employment costs | 2024 | 2023 | |
| £ | £ | ||
| Wages and salaries | 111,058 | 85,561 | |
| Other pension costs | 3,178 | 2,272 | |
| 114,236 | 87,833 |
There were no employees whose annual remuneration was more than £60,000.
11 Gains and losses on investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| Gains/(losses) arising on: | £ | £ |
| Revaluation of investments | 42,596 | (41,166) |
| Sale of investments | - | (27,404) |
| 42,596 | (68,570) |
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
13 Other gains and losses
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| Gains/(losses) upon: | £ | £ |
| Foreign exchange | - | (17,661) |
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| 14 | Tangible fixed assets | |||||
|---|---|---|---|---|---|---|
| Leasehold | Fixtures and | Computers | Caravan | Total | ||
| improvements | fittings | |||||
| £ | £ | £ | £ | £ | ||
| Cost | ||||||
| At 1 April 2023 | 3,456 | 10,653 | 4,327 | 39,995 | 58,431 | |
| Additions | - | 120 | 300 | - | 420 | |
| Disposals | - | - | (540) | - | (540) | |
| At 31 March 2024 | 3,456 | 10,773 | 4,087 | 39,995 | 58,311 | |
| Depreciation and impairment | ||||||
| At 1 April 2023 | 2,636 | 9,749 | 4,273 | 10,665 | 27,323 | |
| Depreciation charged in the year | 273 | 374 | 146 | 2,666 | 3,459 | |
| Eliminated in respect of disposals | - | - | (539) | - | (539) | |
| At 31 March 2024 | 2,909 | 10,123 | 3,880 | 13,331 | 30,243 | |
| Carrying amount | ||||||
| At 31 March 2024 | 547 | 650 | 207 | 26,664 | 28,068 | |
| At 31 March 2023 | 820 | 903 | 54 | 29,330 | 31,107 |
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15 Fixed asset investments
| Investments | |||
|---|---|---|---|
| £ | |||
| Valuation | |||
| At 1 April 2023 | 578,233 | ||
| Additions | 4,897 | ||
| Valuation changes | 42,596 | ||
| At 31 March 2024 | 625,726 | ||
| Carrying amount | |||
| At 31 March 2024 | 625,726 | ||
| At 31 March 2023 | 578,233 | ||
| £ | |||
| Cost | |||
| At 1 April 2023 | 454,743 | ||
| Additions | 4,897 | ||
| Disposals | - | ||
| At 31 March 2024 | 459,640 | ||
| Fixed asset investments revalued | |||
| Investments are included at market value. | |||
| 16 | Debtors | ||
| 2024 | 2023 | ||
| Amounts falling due within one year: | £ | £ | |
| Other debtors | 940 | 1,050 | |
| Prepayments and accrued income | 6,573 | 6,207 | |
| 7,513 | 7,257 | ||
| 17 | Creditors: amounts falling due within one year | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Trade creditors | 2,322 | 14 | |
| Other creditors | 3,811 | 3,564 | |
| Accruals and deferred income | 6,107 | 4,643 | |
| 12,240 | 8,221 |
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18 Retirement benefit schemes
Defined contribution schemes
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £3,178 (2023 - £2,272).
19 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 April | Incoming | Resources | Gains and | At 31 March | |
|---|---|---|---|---|---|
| 2023 | resources | expended | losses | 2024 | |
| £ | £ | £ | £ | £ | |
| General funds | 1,054,384 | 65,901 | (339,281) | 42,596 | 823,600 |
| Previous year: | At 1 April | Incoming | Resources | Gains and | At 31 March |
| 2022 | resources | expended | losses | 2023 | |
| £ | £ | £ | £ | £ | |
| General funds | 1,081,197 | 358,742 | (334,646) | (50,909) | 1,054,384 |
20 Operating lease commitments
Lessee
The operating leases represent property rentals payable.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Within one year | 19,450 | 19,450 |
| Between two and five years | 62,888 | 77,800 |
| In over five years | - | 4,538 |
| 82,338 | 101,788 |
The operating lease includes a break clause, if this was activated the operating lease commitment would be as follows:
Within one year £19,450 Between two and five years £4,538.
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21 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
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The Leonardo Trust Helping People Who Care For Others
Phone: 01202 698325 Email: info@leonardotrust.org
The Leonardo Trust 5 Dunyeats Road Broadstone, Dorset BH18 8AA
Registered Charity: 1086045
www.leonardotrust.org
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“To make a difference in someone’s life you don’t have to be brilliant, rich, beautiful, or perfect. You just have to care.” Mandy Hale.
www.leonardotrust.org