Registered number.. 03768527 Charity Trumber: 1086862 AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED (A company limited by guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 'A(15483S' 2011212023 COMPANIES H(JJSE #162 AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP UMITED IA company limited by guarantee) CONTENTS Page Reference and admlnlstrallve detslls of the Company. Its Trustees and advisers Trustees, report Independent auditors. report on the financial statements Statement of financial activitie5 8-11 12 Balance sheet 13 Statement of ￿$h flO￿S 14 Notes to the financial ststements 15-21 AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP UMITED IA company limited by guarantee) REFERENCE ANO AOMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENOED 31 MARCH 2023 Directors GAFSrnith D R Hodgen A P Donovan Company registered number 03768527 Charity registered number 1086862 Registered office Lansdovdme HcHJse 113 Princess Road East Leicester LE17LA Company secretary SPat Auditor Mazars LLP Chartered Accountants ststutory Audi(or 6 Dominus Way eridian BL￿inesS Pa Leicester LE19 1RP Banke Barclays Bank PIC PO Box 1500 Dominus Way MerKlian Business Park Le￿ster LE19 1RP p￿e1 AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED IA company Ilmited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 Structuie. govemance and managemenl a. Constltution The trustees who hekl office duriThJ the financial year and at the date of this report are set out on page 1. The trustees are drawn fr¢Jm the trustees of the charitys controlling boty, Age UK Leicester Shire and Rulland Limrted. On appointment new trustees 8re invited to altend trustee training courses and are given a strLKtured induction and xtivilie5 along with those of the holding charty company. The finance and resources committee of Age UK Le1￿$ter Shire and RLrtbnd Limited lakes speck81 interest in the finances of the company. and in tum. reports lo the main body of Iruslees and the Twstee Board of the parent charrty. The slalutory directors of the charity are- Mr G F Smrth- trustee Mr D R Hodgen (resigned 4 Septenthr 2023)- trustee Mr A P t)onovan- executrve director The charitys Chief ExecutNe, Mr A P Donovan. is responsible for the day to day operation of the company. this responsibility is delegated to Ms Connor (Head of Home care and Support Servi￿S), who then manages the staff on behalf of the trustees and S Patel (Finance Dire¢torl manages financial and administrative functions. Remuneration for key rnanagement personnel is set by the parent ¢harty in line with the parent charity methodology for setting pay. The Company provides deaning arKJ personal care Ser￿￿S lo okjer people in the community. The cfient5 are assessed ès having a "need" as the perfomiance of such routine tasks would cause them pain or discomfort. Most worl( is privatety commisS￿ned by the dient's themselves, although in some cases. relètives, social seNices or similar will pay for Ihe woth. Cleaners and ¢8￿r$ in the field a￿ managed on a team basis by Coordin*ors. who are in turn supenrised by the Homecare Management. A ￿sPIte sitting service operates through the ￿MpanY. provKling respite care to the eldedy and infirm. and thus granting periods of relief to the clients, full lime carers. This work was originally commi55ioned by Leicestershi￿ County Council Social Services Department, but increasingty is being commissioned by private cl*nts. Handyman, pract￿1 services and gardening operatwjns provhle much needed support to clients prowding repairs and small home improvements. along wrth gardening services to those clients that due to 3Je. disabilty, or infirmity would not be able to compkte such tasks on their IP￿ behaw. The systems of financial control are deS￿ned to provide reasonable bul not absolute assurance against material misslalemenls or k)ss. They include.. A Ihree-year strategy plan An annual budget approved by the execLrtive commrttee (board of Irusleesl of the pa￿nt charity Regular monitoring of actual resuhs against budget and forecasts Strict lines of delegation of aulhority to managers Segregalv)n of staff duties The charity raises most of its fvnds through charges for tts semces. L)ortations and grants are Per￿rGallY received from various funding bcKlies. The charity does not fundraise. Page 2 AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP UMITED IA company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Structu1¢. governanu and management I￿n11n￿ed) b. Risk managemenl All work conwnissioned ￿ subJ"eLt to an inrt￿l rFsk assessment. Nearty all appointments take place in the ¢lients' home or garden. Before arry work is undertaken. a trained senK*r employee visils the premises lo." Assess the need for the services by the prospective se￿￿ recipienl.. and Carry OLtt a risk assessment of the premises for the benefit or both caTer and dienl No regular schedule of appointments will ￿rnMence wrthoul such assessment taking pLgce. The major ongoing risks are operational and are 1dentrf￿ as those that may have a svJnificanl effect on.- Performance of the charity to deliver its serwces bn line wrth primary aims and obiethves The charitys ability to meet the high expectaltons of carers and dients The health and safety of staff and clients The impact of Covid on demand and suppty of services The trustees, through the man￿Ment. I￿7eW these risks on an ongoing basis. Systems and pr¢)cedU￿S are in place to miligale the risks idenlrfied and in some cases nsks may be mrtBJated by insurance. The follwng structures and procedures are in p*e to ensure potents.al risks are mth"galed.' Monthly Home Help management meetings Regular superw5ion of carers Mandatory Irainirhg for carers Monlhty financial report5 to Home Hdp Management A clear structure of delegated authorty and control A software rostering managemenl system maintained by independent 50ftware specralists month￿ billing, debt ¢hasing and financial procedures_ A continuing remew of key systerns and procedu￿ through inlemal audil arrangements Mernbership of 8ppropriate Homecare organisaltons Regular meetings and reviews wlh trustees via the sub-committee structure Regular discussions with other Age UK brand partners provKI￿g 8 simi￿r seryice ¢. Financlal Instruments The u)mpany does ￿1 ￿livety use fnancial instruments as part of its finan￿al risk management and bs not exposed to credit risk or cash llow risk associated wrth selling on credit. The nature of rts finanaal instruments means th* they are not subject lo S￿n￿lcant prte rbsk or liquidty risk. Page 3 AGE UK LEICESTER SHIRE AND RUTLAND HOIAE HELP UMITED IA company limited by guarantee) TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 Structure. governance and management Iconlinued) d. Activities for achieving obie¢tt¥es Age UK Lei¢ester Shire & Rutland HrArte He￿ Limited is a r￿)n govemmentsl. non religious, non political organisation established in May 1999. The Men￿randUM and articles of association which were amended on 18 December 2016, list the main objects as.. To promote the relief of older, sick or disadvantaged people in any manner which now or hereafter may be deemed by law to be charitsble in and around Lerester5hire. Rutland and adjoining counties. To promote other Charitsble benevolent and philanthropi¢ purposes in and around the area of benefit_ The charity provides Home Help serwces and undertakes routine domestic tasks for ekledy persons in the a￿a for whom such tssks would cause them pain or discomfort. The serwces GU￿entlY prowded indude. Domestic cleaning Personal care serwces Shopping Training Re5Plte seNices Handyman scheme and practical serWces-simp￿ repaifs and Installat￿)n of disabilty aids Gardening Se￿￿eS Personal assistant servus The trustees are of the Op>n￿)n that all the pufF￿seS of Age UK Leicester Shire & Rutland Home Help Lirnifed are ¢or the benefit of the publ￿. The trustees consider that they have complied with their dUt￿S under seGtion 3 of the Charities Act 2011 lo have due regard to publr t*nefrt guidance published by the Charities Commission. Achlevements and perfomiance . Revlew of adlvhies 202212023 23.618 759 14.510 38.887 473 202112022 24,606 972 13,059 38.637 451 74 Hours of cleaning ¥pts Hours of Respite Care Hours of Personal Care, ShoppirwJ & Other Total care Hou Average monthty dients Average monthly carers b. Financial review During the yeaf the charity raL8ed £1,056k {2022 £908kl through direct service provision and re￿iVed £40k 12022 - £125k) through grants arKI other incoff*. The year ending 2023 saw a stgnifi¢ant decrease in grant income in particular as a resutt of the various govemmenl schemes put in place to support organisation5 through Cow'd in the pr*)r year. Chatitable actiwties increased as a of most servvs resumed following Covid restrttions. Operational costs were £1.095k12022- £1.051kl. being the direct o)sl of seNice delNery. Fund balarbces ¢arrie¢J fO￿ard at 31 March 2023 we￿- £1k12022- £Ok). Margins be￿en what is charged arKI direct costs have narrowed over recent yeaTr. The introduction of and the f the national INing wage. workplace pensions and increasing empk)yerfs national Insura￿ payThents have caused the contribulion towards core cosls tTho iminis onaper ourtliargedtssis. Page 4 AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP UMITED IA company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Achlevements and perfomiance lcontlnuedl c. Plans for the future The Management rwe4¥ Ihe annual plan of Ihe charity in the autumn of each year and have identffied Ihe main objectives as being" To expand the se￿ICe and thus make it availab￿ in all parts of Lewter. Leicestershire and Rutland. To make the serwce financolty sell sustsining. To continue lo support the carers by offering gocd rates of pay. full and appropriate Iraining. encourage the achievement of applied qualffications and to provide a tareer development path for those who desire To maintain a high quality. compelitivety priced. value for money service lo the clients and funders. To further develop the 50ftware and assttialed sy31ems lo improve operational efficiencies and lo Ut￿lse technological advances in computing and mobile telephony to enhance communications with carers in the field and to improve appointment scheduling. rrKJnitoring and recording. To expand the handyman, practical services and gardenirrfJ operations. To re51ruclure and devek)p the inlemal management of the company lo cater for changes in the volume of and {￿eS of services offered. d. Reserves policy 11 is the trustees aim to carry sufficient Iree reserves in the Age UK Leicester Shire and Rumand Limited Group lo cover its working capitsl ￿quIrements. A minimum of six months costs have been targeted at group level so that should all income st￿arn5 cease. the charity group woukl be abk to pay off all debts and commitments and continue to operate whilsl serwces were wound down_ Before the. it was foreseen that the company would retum to a near break even position, due to a fe struclunng of management and administration staff at the core, review and increase in sales prw and the development of new servus such as footcare. Ullimalety il is planned to buikl up sUffic￿nt reserves to provKle for six months cperating costs as a standalone entity. The pandemic and Ihe resullanl effect on the local economy has in the short and medium term seriously affected future planning. The current poI￿Y remains lo retum Ihe Home Help enterprise to profitsbility and thus to then build up reserves. e. Going concern The trustees review the level of reserves at the finance and resources commrttee on a monthty basis, through the consolidated group management accounts and the irxlividual Home Help Company management accounts. It is recognised that to continue as a going concem, the company is reliant upon the support of the holding company. The Home Help company delivers primary purpose serwices on behalf of the holding company and as such the Ifustees of the hokling company have pledged lo continue to support the operations of the subsidiary entity. f. Investment policy The trustees have considered the way in Vth￿h the company irwests its funds and considers the rnosl appropr￿te approach is for the fvnds to be held in bank xcounts where the money is readity available. Page 5 AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP UMITED (A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Financial r•vi•w Structiire* governance and management ststement of Trustees. responsibililieg The Trustees (who a￿ also the Directors of the Company for the purp¢)ses of company law) 8re ￿Sponsible for preparing the Trustees, ￿port and the financial statements in accordance vilh applicable law and United Kingdt)m Accounting Standards IUnf(ed Kingdom Generalty Attepled Accounting Practice). Company Iw requires the Trustees to prepare financial Ststen￿nts ft)r each fina￿01 . Under company law. the Trustees must not approve the financial slalements unless they are sa11sf￿ that they give a true and fair view of the slate of affairs of the Company and of rts incoming ￿$oUr¢e$ and applicatK>n of ￿sourCes, incI￿11ng its ir￿rne and expenditure. fof that period. In preparing these financial statements, the Twslees are required lo.. select suitsble ￿)Untir￿j pol￿￿ aNJ then appty th￿ consistent￿. observe the melh¢)Js and principles of the Charities SORP {FRS 1021., make judgments and accounting estimate5 that are reasonable and prudent." stale whether appluble UK Accounting Standards (FRS 1021 have been followed. subject lo any material departures disdosed and explained in the financk31 statwnents.. prepare the financral statements on the gory concem basis unless it is inappropriate to presume that the Cornpany will continue in business. The Trustees are responsible for keeping ￿equate ace4wnting reccrtds that are suffiC￿nI to show and explain the Companls transactions arKI disclose wrth reasonable accuracy * any time the financial position of the Company and enable them to ensure that the financial statements comply wth the Companies Acl 2006. They are also responsible for safeguarding the assets of the Company and hen￿ for taking reasonabie Steps for the prevention and deteCt￿n of fraLKI and other irregularibes. Disclosure of inforniation to audito E8ch of the persons who are Tnjstees at the hme when this Trustees, report is approved has confiM￿d that." so far as that Trustee is aware. the￿ is no ￿levant audrt infonnats.on of wh￿h the charitys aLKlilors a urhaware, and that Trustee has taken all the sleps that ought to have been tsken as a Trustee in order to be aware of any relevant audit inforrnation and to establish that the charitys audit￿5 are aware of Ihat infom)ation. This report has been prepared in accordance wrth the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with Financial Rerxjrting Standard applicable in UK and Republic of Ireland Icharrties SORP {FRS 1021}. Page 6 AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED IA company limited by guarantee) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Auditors The auditors, Mazars LLP, have indicated their wiliThJness to continue in Off￿e. The designated Trustees will propose a motion reappointsng the audrtor5 al a meekn.ny of tr* Trustees. Small companies note In preparing this report, the Trustees have taken thntage of the small companie5 exemplK)ns provhled by section 415A ofthe Companie5 Ad 20(6. Approved by order of the members of the board of Trustees and signe¢J on their behaw by" GA￿s￿rth1O￿￿lI242)ltr￿4G￿Tl G Smith Director Dale. Dec 19, 2023 Page 7 AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP UMITED (A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE OF AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED Opinion We have audrted the financial staternenls of Age UK Leicester Shire and Rutland Home Help Limited {the 'CharitWI for the year ended 31 March 2023 vknich comprise the Slatement of Financial ActivIt￿s. the Balance Sheet, the Statement of Cash llows and notes lo the financial statements, including a summary of signrficant accounting policies. The finanaal reporting framework that has been applEd in their preparation L8 applicable law and Unrted Kingdcffj Accounting Standards, induding FRS 102 'The Financial Reporting Standard appIl￿ble in the UK and Republic of Ireland" (Unrted KIngd￿n Generalty Accepted Accounting Practice). In our opinion, the financial statements: gwe a true and fair view of the state of the Chaiitys affairs as * 31 March 2023 and of its income and expenditure for the year then ended. have been pr¢)pedy prepared in aecordanee vthh Unrted ￿"ngdoM Generalty Accepted Accounting Practice.. and have been prepared in accordance vmth the requireffents of the Companies Act 20L%. Basis lor opinion We conducted our audit in a￿lIdance wrth Intemational Standards on Auditing IUKI IISAS IUKI) and applicable law. Our responsibilrties under those standards are further described in the "Audito¢s responsibilities for the audit of the financial stalemenls" seclkjn of our report. We are independent of the Charity in accordance wrth Ihe ethical requirements that are relevant to our audil of the finanoal statements in Ihe UK. including the FRC'S Ethical Standard and we have fulfilled our other eth￿1 responsibilit￿S in accordance wih these requirements. We believe that the a￿￿rt evtdence ¥￿ ￿ve obtsined is sufficient and appropriate to prniide a basis for our opinion. Conclusions relating to going concern In auditing the financial slalernents, we have concluded that the Iruslees. use of the going con¢em basis of accounting in the preparation of the financkryl ststernents is appropriate. Based on the work we have performed. we have not identffied any material uncertainties relating lo events or condrtions that. indwidualty or collecttvely, may cast significant doubt on the chartvs abilty lo continue as a going concern for a perhjd of at least twefve months from when Ihe financial ststements are aLrthonsed for Issue. Our responsibili(ies and the wponsibilities of the trustees respect lo going con￿rn are described in the relevant sections of this report. Other inforniation The other infomalion comprises the infomation included in the trustees. report, other than the financial statements and our audi(orfs report thereon contsined wrthin the annual report. The Trustees are responsible for the other informalTon. Our opinK)n on Ihe financial statement5 doe5 not cover the other information and, except lo the extent otherwise explicrtty ststed in our report. we do not express any form of assurance c￿nclusion Ihereon. Page 8 AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP UMrrED A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE OF AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP UMITED ¢Xher inlomiation Icontinuedl In connection wrth our audit of the financial statements, our responsibilty is to read the other infomialion and. in doing so. consider whether the other infonnath)n is malerialty inconsistent with the finan￿al statements or our krwledge obtained in the course of the audrt. of Othe￿Se appears to be materialty misstated. If we identify such materi81 inconsistencies or apparent material mis5talerrents, we are iequired to detemine whether this gives rise lo a materrdl rnisststemenl in the fina￿la1 ststements themsefves. If, based on the work we have performed. we conclude that there ts a mater￿1 missL*ement of thi5 other infowrn*ion, we are require(I to report that fact. We have nothing lo report in this ward. Opinlons on other mattets prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in Ihe course of the audit". the inforMat￿n given in the trustees. rewt which indudes the strategic report and directors. report prepared for the purposes of company ￿w, for the financial year for which the financial sL*ements are prepared is consislenl with the finanual statements., and Ihe slralegt report and di￿tOrS. report induded wrthin the trustees. report have been prepa￿d in accordance with applicable legal requirements. Mattets on whlch we are ￿qUIred to report by ex¢eptlon In light of the kN)wledge and understanding of the Charty and its enmronment obtained in the course of the audr(. we have not Kjentified malerial misstatements in the str*egic rewrt or Ihe directors, report included within the Iruslees, report. We have nothing to report in resFed of the follNirwJ matters in relatk)n to wh￿h the Companies Acl 2006 requires us lo report to you rf. in our opin￿)n.. adequate accounling records have not been kept. or retums adequate for our audi( ￿ve ntst been received from branches not visiled by us", or the financial statement5 are not in agreemenl wrth the accounting records and retums." or certain disclosure5 of Tru5tees' remuneratK)n spec¥fied by law are not made". or we have nol recenied all the inf0m￿tIOn arkl eXplanat￿nS we require for our audit. Responsibilities of Trustees As explained more fulty in the trustees, respons*ilibes $Litemenl set out on page 6. the Trustees (who are also the directors of the Charitab￿ cornpany for the purposes of company lawl are responsible for the preparation of the financial ststemenls and for being satisfied that they gNe a true and lair vwl, and for such internal control a5 the Tru51ees detem)ine is necessary lo enable the preparation of financial ststemenls that are free from material misslatemenl. whether due lo fraud or error. In preparing the finanrial Statements, the Truslee5' responsible for assessiThJ the Charitys ability lo continue as a going concern, discbsing, as appI￿ab￿. matter5 related to going concem and using the going concem basis of accounting unless the Trustees. either lo liquidate the Charity or to cease operations, or Trustees. realistic akernalive but to do so. Page 9 AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP UMITED (A company limited by guarantee} INDEPENDENT AUDITORS, REPORT TO THE OF AGE UK LEICESTER SHIRE AND RUTLAND HOME HELP LIMITED Auditorfs responsibilities for the audh of the financial sLitements Our objectives are lo obtain wSOnab￿ a55urarhce aboLrt whether the finaneial statements as a whole are free from material misslalemenl, whether due to fraud or error, and lo issue an auditorfs oport that includes our opinion. Reasonable assurance is a high levd of assurance bLrt is not a guarantee that an audit conduded in accordance wrth ISAS {UKI wll delect a materral misstalemenl when il exists. Misstatements can arise from fraud or error and are consldered material rf. individualfy or in the aggregate, they coukl reasonably be expected lo Influen￿ Ihe economic deuSi￿S of users tsken on the basis of the financial siatements. The extent to which our Procedu￿ are Ca￿le of detectirwJ Ir￿ularitIeS, including fraud is detailed bek￿. Irregularities. including fraud. are instances of non<0mplian￿ with laws and regulatw)ns. We design procedures in line wrth our responsibilrties, outlined above. to detect material m￿StateMentS in respect of irregularities, including ftaud. Based on our understanding of the chanty and ils actmties, we considered that nonryc0mp1￿nce with the foll￿1ng laws and regulations M￿h1 have a materral effect on the ffina￿al slalemenls." ernployThent reguktion. heafÉh and safety regulalion arKI anli-money laundering regulation. To help us identfy instances of non