THE OXFORDSHIRE CARE
PARTNERSHIP
Annual Report and Financial Statements
Year Ended 31 March 2021
Charity No: 1087554
Company No: 04152545

THE OXFORDSHIRE CARE PARTNERSHIP
Contents
Section
Page
Report of the Trustees lincorporating the Strategic Report)
Report of the Independent Auditor to the Members
io
Statement of Financial Activitie5 (incorporating an Income and Expenditure Account)
15
Balance Sheet
16
Statement of Cash Flows
17
Notes Forming Part of the Financial Statements
18-24

THE OXFORDSHIRE CARE PARTNERSHIP
Report of the Trustees for the year ended 31 March 2021
The Trustees, who are also directors of the Charity for the purposes of the Companies Act, submit
their annual report and the audited financial statements for the year ended 31 March 2021.
Reference and Administrative Details
Directornrustees
Millie Wentworth-stanley (The Orders of St John Care Trust) Ichairpersonl
Daniel Hayes (The Orders of St John Care Trustl
Kerry Dearden (The Orders of St John Care Trust)
Tracey Wardle (The Orders of St John Care Trust)
Kevin Bolt Ibphal
Julian Pearce Ibphal - Appointed 2 Ortober 2020
Anna Humphries Ibphal
Julie Wittich Ibphal - Resigned 30 September 2020
Philippa Spratley Ibpha}
Secretary
Philippa Spratley
Registered Office l Des Roches Square
Witney
Oxfordshire
OX28 4BE
Auditor
BDO LLP
Chartered Accountants
Two Snow Hill
Birmingham
B4 6GA
Bankers
Barclays Bank PIC
Midland Corporate Banking
P.0. Box 3333
15 Colmore Row
Birmingham
B32 4TN

THE OXFORDSHIRE CARE PARTNERSHIP
Report of the Trustees for the year ended 31 March 2021 Icontinuedl
Strategic Report
Strurture, Governance and Management
The OKFordshire Care Partnership (the Charity) is a charitable company limited by guarantee
(registered company number 04152545, registered Charity number 10875541 and was established on
l February 2001. It is governed by articles of association which were last amended on 8 June 2001.
Organisation
A board of Trustees, which meets periodically, administers the Charity. Each member has the power
to appoint up to four Trustees to the Board and the Board is able to appoint up to two independent
Trustees. During the year to 31 March 2021, both The Orders of St John Care Trust10SJCTI and bpha
had four Trustees and there were no independent trustees. Trustee induction and training includes
ensuring all Trustees have a working knowledge of the Charity and its charitable purpose. any current
issues the Charity is facing and an overview of the financial position. The Trustees jointly take all key
decisions regarding contractual and other commercial arrangements of the Charity, and there are
working group5 on which both members are represented. OSJCT manage the day-to-day care service
provision obligations of the Charity under a management contract dated 20 December 2001.
Investment Powers
Under the memorandum and articles of association, the Charity has the power to make any
investments which the Trustees see fit.
Objectives and Public Benefit
The Charity's objectives are to carry out in the County of Oxfordshire the following activities=
To provide care to elderly people through care homes specialising in residential, mental health
and nursing care, together with intermediate, domiciliary and day care,.
To provide housing, accommodation and assistance to help house people who are elderly or
disabled and associated facilities and amenities for such people or for the relief of the aged,
disabled, handicapped Iwhether physically or mentally) or chronically sick people and provision
of care in the community and in hospitals and at home,. and
To further such general charitable object5 as the Trustees may determine.
The Trustees have reviewed the Charity Commission guidance on Public Benefit and consider that
the Trust objectives are for the public benefit. The main reasons are..
100% of our service users are contracted by Local Authorities.
Surpluses are reinvested in subsidising improved services or accommodation for our service
Users.
Other services are provided at either low or no cost to certain service users.
Our services are available to any eligible person.

THE OXFORDSHIRE CARE PARTNERSHIP
Report of the Trustees for the year ended 31 March 2021 Icontinuedl
Related Parties
The Charity is a charitable care trust established in 2001 by OSJCT, a leading national provider of care
service for older people and bpha, a major regional registered social landlord, to take transfer of
operational care homes for older people from OKfordshire County Council IOCCI. The transfer of the
19 care homes was completed in December 2001. Central to the contract with OCC is the principle
that the 10 existing homes will be replaced in the life of the contract, in which the physical standards
of the accommodation fall short of agreed requirements, with eight larger new build homes developed
to the most modern standards. In all signif icant matters, including the provision of services to OCC and
the replacement of homes, the Charity acts as the principal obligor but as detailed below has
subcontracted certain matters to OSJCT and bpha who each take some of the risks and rewards. The
net balance of surplus / def icit after sub-contractual commitments arising on operations in the County
of Oxfordshire is retained within the Charity.
The Charity wholly subcontracts the care of residents in the care homes to OSJCT. OSJCT is the
registered operator of the care homes and employs the employees working in the homes and at a
support level in the county office. Similarly, the Charity subcontracts the development and capital
funding of the new care homes to bpha.
The existing care homes and County Council controlled development sites are leased f rom OCC to the
Charity on 60-year operating leases with the exception of one site. The development sites are underlet
by the Charity to bpha with a contractual commitment to develop and fund the new care homes. Upon
satisfactory completion, the new homes are leased back to the Charity for operation by OSJCT.
Funding Sources and Expenditure
The principal funding source is fees for residential and nursing care f rom OCC; the Charity also receives
income from the NHS for property rental at the Chipping Norton site12021: £0.35m,' 2020.. £0.35ml;
expenditure is all related to providing care, and maintaining the properties and equipment.
The accounting treatment adopted since the Charity was first established ref lects the intention of the
partners, OSJCT and bpha, and of the other stakeholders principally including OCC, that all activity in
relation to provision of services in the homes operated by the Charity should be reflected in the
Charity's financial statements. This is reflected in the occupancy key performance indicators. However,
self-fund income is treated as agency income and so is not included in the accounts. Beds which are
not purchased by OCC and beds that fall outside of the contract with OCC are made available to private
self-funding residents in a direct contract with OSJCT. As in previous years the private self-funder
income does not form part of the financial statements of the Charity. In previous years the Charitws
strategic report made some reference to the key performance metrics of the homes. The Trustees
recognise that it is not possible by reference to the OCP financial statements for external stakeholders
to understand the underlying performance of the homes since m05t of the operating costs and all of
the self-f under income are borne by OSJCt and are only recognised in OSJCt's financial statements.
The Trustees have agreed on the accounting treatment and this is consistent with the prior year, they
will however keep this under review for appropriateness.
The Trustees recognise that almost 20 years have elapsed since the Charity commenced operations.
During that period the operating environment, including the needs and expectations of elderly people
has changed. The original intentions of the partners have in some cases been superseded with some
homes continuing to operate beyond their originally anticipated lifespan.

THE OXFORDSHIRE CARE PARTNERSHIP
Report of the Trustees for the year ended 31 March 2021 Icontinuedl
During 2018119 the partners agreed a set of definitions for 2019120 for the key areas of property
spend. As part of this the Charity agreed to fund from its reserves £0.6M of refurbishment costs in
2019120 in support of the needs of some of the homes to enable discussions on funding to support
the repairs and maintenance of the older homes to be discussed with the Local Authority. £0.4m was
spent during 2019120 with a further £O.Im in 2020121. The remaining works have been carried over
to 2021/22. The Charity has completed stock condition surveys and during 2021/22 expects to review
the demands on the lifecycle maintenance fund currently held by bpha and work with OCC on an
updated estates strategy and the capital investment demands thereof to ensure it has sufficient funds
to the end of the contract. Both pieces of work were delayed due to the impact of the pandemic.
Compliance with Charity Governance Code
The Board notes its support of the code of governance for charities, including the requirements for
larger, more complex charities. Both members have adopted codes of governance relevant to their
sectors: bpha applies the principles of good governance outlined in the National Housing Federation
Code of Governance 2015 and OSJCT applies the Charity Governance Code. A review was undertaken
during 2020 to assess OCP'S compliance with the code and this was reported on in last year's annual
report. It was found that although the key outcomes in respect of each of the principles are met, full
compliance with all recommended practices within the code was not achievable. Certain parts of these
practices are not applicable, for instance in relation to staffing as OCP itself does not employ any staff.
Practice diverges in other areas, sometimes as a direct consequence of the charity's joint venture
structure which mainly affects the Board Effectiveness and Diversity principles. There has been no
change in compliance since the review in early 2020.
Statement of adherence to the Fundraising Regulator Code
The Charity seeks to comply fully with all regulation and relevant codes of practice. Fundraising is not
a material income stream for the Charity and therefore is not required to report under section 162A
of the Charities Act 2011.
Activities and Performance
The Charity currently operates 16 care homes across Oxfordshire with a total of 878 beds12020'. 9181.
The Charity, in agreement with OCC, closed one home that was no longer commercially viable, at the
end of financial year and the property was handed back to OCC in April 2021.
The Charity IOCPI continues to have a strong relationship with OCC and strategic discussions are
ongoing around the future estate strategy including performance of some older homes and
development of alternative commissioning models that meet the needs of OCC and future residents
alike.
The impact of Covid-19 has been far greater than anyone anticipated. The Charity subcontracts the
provision of care to OSJCt which means all operating risk sits with OSJCT rather than OCP. OSJCT, as
care provider, put in place infection control protocols and other operating protocols needed to ensure
residents and employees were kept safe throughout the pandemic.
Central Government, via the Local Authorities provided funding support to the social care sector
during the pandemic. The contractual arrangements for this funding were between OSJCT and the
Local Authorities.

THE OXFORDSHIRE CARE PARTNERSHIP
Report of the Trustees for the year ended 31 March 2021 Icontinuedl
The pandemic impacted occupancy throughout 2020121 as many of the homes were closed to
admissions for large periods of time during the year due to virus outbreaks. Coupled with this, it
continued to be challenging to recruit and retain employees. OSJCT, who employs all the staff
providing the care services, has found it is relying increasingly on the support of agency workers.
OKFordshire has a particularly low unemployment rate and the Charity IOSJCTI is feeling the impact of
reduced availability of overseas workers and restrictions on multi site working driven by Government
guidelines issued as a response to the pandemic.
The Charity IOCPI will continue to work with its partners and stakeholders to ensure the sustainability
of OCP.
Financial Review
2021
{£'oooi
25,373
11261
11,6621
2020
(£'ooo)
24,236
11501
12,9081
Financial KPIS
Income
Net IExpenditurel/lncome
Cash flow
Operatlonal KPIS
Occupancy as Yo of total places
Average block beds
83.8%
522
93.2Y.
562
Financial performance for the 12 months has improved in terms of income lincome f rom charitable
activities increased by 4.7% to £25.4m in the year to 31, March 20211 due principally to increased fee
rates. Included within Income is £367,620 in relation to exiting the Glebe House lease, excluding this
income the fee rate increase would have been 3.2Y.. The average occupancy for the year (OCC funded
residents and self-fundersl was 83.80A12020: 93.20AI. This equates to 76912020: 8561 residents in total.
The average number of occupied block beds decreased to 522 funded by OCC12020- 5621. Local
Authority fee increases for the year were 3.48%12020.. 3.44Yol. Fee increases are linked to contractual
indexation.
Contractual payments to OSJCT increased in line with the increase in income as a consequence of the
mechanism used to calculate care fee5.
During the year, Glebe House was closed and handed back to OCC and the lease surrendered in April
2021. As part of the lease surrender, OCP incurred a one-off exceptional cost of £107k, which is circa
one year's rent, to be released f rom the lease early and associated legal costs.
Trustees agreed these costs could be funded from reserves. as they seek to support OCP as a
Sustainable Charity to the end of the contract. Thi5 means OCP has traded a deficit position of £126k
during 2020121 as a consequence of these one-off items.
Whilst 2020121 was a difficult year, the green shoots of recovery are already visible. The vaccination
programme is having a positive impact on transmission rates across the UK. The homes have been able
to reopen and are now able to allow visiting. Whilst there are still restrictions around isolation and
social distancing, occupancy levels are beginning to increase. and Trustees are confident that the
demand within elderly care will recover.

THE OXFORDSHIRE CARE PARTNERSHIP
Report of the Trustees for the year ended 31 March 2021 Icontinuedl
Going Concern
The Trustees have a reasonable expectation that the Charity has adequate resources to continue in
operational existence for the foreseeable future from the date of signing of these reports and financial
statements. Trustees have reviewed the 24-month trading performance and cashflows and are
satisfied the Charity is sustainable. Therefore, the Charity will continue to adopt the going concern
basis of accounting in preparing the annual financial statements.
Trustees have considered a number of scenarios with relation to Covid-lg and the impact on OCP. The
contractual structure of OCP is such, that the void mechanism ensures OCP can continue to cover all
contractual payments. Operating risk sits with the care provider, OSJCT, and therefore Trustees are
assured there is limited risk to OCP as a result of Covid-19.
Reserves Policy and Risk Management
The Charity is currently building a reserve and at the year-end held total reserves of £3.6m12019120:
£3.7ml with free reserves of £3.Om 12019/20.. £3.Oml. The current policy is to continue to build
reserves in the Charity until such time that a decision is made around utilisation of those reserves. The
Trustees are targeting reserves in excess of £4m for the financial stability of the company. The Charity
is committed to using reserves for reinvestment in services for older people in Oxfordshire in line with
the Charitvs objectives.
The Trustees have identified and implemented risk management strategies for the risks to which the
charity could be exposed and have established controls and action plans over these.
The principal risks to which the Charity may be subject..
Covid-19 - global pandemic will affect occupancy levels,. however the void bed contractual
mechanism ensures GCP is sufficiently reimbursed to continue to operate.
Governance and Management - the strategic objectives of the Charity are reviewed annually. to
set clear goals for the current year in line with long term aspirations and Charity Commission
guidelines. in order to continue to deliver quality care services.
Operational Control
there are established systems to manage and report operating
performance to all stakeholders in the Trust, which are reviewed regularly. Trustees are
considering how this can be improved to ensure strong communications exist to maximise
availability of the provision of care for the residents.
Financial Controls - Operational f inancial management of the Charity is undertaken by OSJCT
which is overseen by a Board of Trustees.
Legal and Compliance Risks - OSJCT a5 Care Provider complies with all care homes legislation
and other applicable laws relating to the homes or to the provision of services including (without
limitation) those relating to health and safety, hygiene, fire, employment and data protection.

THE OXFORDSHIRE CARE PARTNERSHIP
Report of the Trustees for the year ended 31 March 2021 Icontinuedl
Trustees, Responsibilities
The Trustees are responsible for preparing the Strategic Report, the Annual Report and the financial
statements in accordance with applicable law and regulations.
Company law requires the Trustees to prepare financial statements for each financial year in
accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom
Accounting Standards and applicable lawl. Under company law the Trustees must not approve the
financial statements unless they are satisf led that they give a true and fair view of the state of affairs
of the charity and of the incoming resources and application of resources, including the income and
expenditure, of the charity for that period.
In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently-
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and 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
Companies Act 2006. 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.
The Trustees confirm that..
So far as each Trustee is aware, there is no relevant audit information of which the charitable
companws auditor is unaware,. and
The Trustees have taken all reasonable steps that they ought to have taken as Trustees in order
to make themselves aware of any relevant audit information and to establish that the
charitable company's auditor is aware of that information.
The Trustees Annual Report, incorporating the Strategic Report, wa5 approved by the Board on 01 July
2021.
Daniel Hayes
Trustee

THE OXFORDSHIRE CARE PARTNERSHIP
Independent auditorfs report to the members of The Oxfordshire Care Partnership
Opinion on the financial statements
In our opinion, the f inancial statements:
give a true and fair view of the state of the Charitable Companws affairs as at 31 March 2021 and
of it5 incoming resources and application of resources for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice- and
have been prepared in accordance with the requirements of the Companies Act 2006.
We have audited the financial statements of The Oxfordshire Care Partnership I'the Charitable
Company'l for the year ended 31 March 2021 which comprise the statement of f inancial activities,
the balance sheet, the cash flow statement and notes to the financial statements, including a summary
of significant accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting
Standard 102 The Finonciol Reporting Stondord applicoble in the UK ond Republic of Ireland Iunited
Kingdom Generally Accepted Accounting Practice)
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS 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 Charitable Company in accordance with the ethical requirements relevant to our audit of the
financial statements in the UK, including the FRC'S Ethical Standa rd, 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 related to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concern
basis of accounting in the preparation of 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 Charitable
Company's ability to continue as a going concern for a period of at least twelve months from when the
financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are
described in the relevant sections of this report.
1 No requirement to specify whether FRS 102 or FRS 102 1A- wording tovers both frameworks.
10

THE OXFORDSHIRE CARE PARTNERSHIP
Independent auditorfs report to the members of The Oxfordshire Care Partnership Icontinuedl
Other information
The Trustees are responsible for the other information. The other information comprises the
information included in the Annual Report, other than the financial statements and our auditorfs
report thereon. The other information comprises.. the Trustees Report . Our opinion on the financial
statements does not cover the other information and, except to the extent otherwise explicitly stated
in our report, we do not express 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 inconsistencies or apparent
material misstatements, we are required to determine whether this gives rise to a material
misstatement in the financial statement5 themselves. If, based on the work we have performed, we
conclude that there is a material misstatement of this other information, we are required to report
that fact.
We have nothing to report in this regard.
Other Companies Act 2006 reporting
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees, Report, which includes the Directors, Report and the
Strategic report prepared for the purposes of Company Law, for the financial year for which the
f inancial statements are prepared is consistent with the financial statements- and
the Strategic report and the Directors, Report, which are included in the Trustees, report, have
been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Charitable Company and its environment
obtained in the course of the audit, we have not identified material misstatement in the Strategic
report or the Trustee's report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires US to report to you if, in our opinion,.
adequate accounting records have not been kept, or returns adequate for our audit have not been
received f rom branches not visited by us,. or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of Directors, remuneration specified by law are not made- or
we have not received all the information and explanations we require tor our audit.

THE OXFORDSHIRE CARE PARTNERSHIP
Independent auditorfs report to the members of The Oxfordshire Care Partnership Icontinuedl
Responsibilities of Trustees
As explained more fully in the Trustees, responsibilities statement, the Trustees (who are also the
directors of the charitable company for the purposes of company lawl are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view, and
for such internal control as the Trustees determines is necessary to enable the preparation of
financial statements that are free f rom materia I misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the Charitable
Company's ability to continue as a going concern, disclosing, as applicable, matters related to going
concern and using the going concern basis of accounting unless the Trustees either intend to
liquidate the Charitable Company or to cease operations, or have no realistic alternative but to do
so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under the Companies Act 2006 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report
that includes 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 material misstatement when
it exists. Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate, they could reasonably be expected to influence the economic decisions of users taken
on the basis of these financial statements.
Extent to which the audit was capable of detecting irregulorities, including froud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our re5pon5ibilities, outlined above, to detect material mi55tatements in
respect of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below..
We made enquiries of management, and the Board of Trustees. This included the following:
how they have identified. evaluated and complied with laws and regulations and whether
they were aware of any instances of non-compliance,.
their process for detecting and responding to the risks of fraud and whether they have
knowledge of any actual, suspected or alleged fraud,. and
which internal controls have been established to mitigate risks related to fraud or non-
compliance with laws and regulations.
12

THE OXFORDSHIRE CARE PARTNERSHIP
Independent auditorfs report to the members of The Oxfordshire Care Partnership Icontinuedl
Auditor's responsibilities for the audit of the financial statements (continued)
We obtained an understanding of the legal and regulatory frameworks that are applicable to the
Charity. These include, but are not limited to. compliance with Companies Act 2006. UK GAAP,
Charities SORP and tax legislation.
In addition, the Charity is subject to many other laws and regulations where the consequences of
non-compliance could have a material effect on amounts or disclosures in the financial statements,
for instance through the imposition of f ines or litigation. We identified the following areas as those
most likely to have such an effect.. health and safety, employment law and data protection. Auditing
standards limit the required audit procedures to identify non-compliance with these laws and
regulations to enquiry of the Those Charged with Governance and other management and inspection
of regulatory and legal correspondence if any.
We considered management's incentives and opportunities for fraudulent manipulation of the
financial Statements (including revenue recognition and the risk of override of controls), and
determined that the principal risks were related to posting inappropriate journal entries to
manipulate f inancial results and management bias in accounting estimates.
Audit response to risks identif led
We reviewed the financial statement disclosures and sample tested to supporting
documentation to assess compliance with relevant laws and regulations discussed above,.
We made enquiries of the Board of Trustees, management and internal audit;
We reviewed the major incident log submitted to the Board of Trustees which includes
instances of fraud and non-compliance with law5 and regulations and we read minutes of
meetings of those charged with governance,.
In addressing the risk of fraud through management override of controls, we tested the
appropriateness of journal entries and other adjustments,. assessed whether the judgements
made in making accounting e5timate5 are indicative of a potential bias,. considered
completeness of related party transactions,. and evaluated the business rationale of anv
significant transactions that are unusual or outside the normal course of business; and
We challenged assumptions made by management in their significant accounting estimates.
Our audit procedures were designed to respond to risks of material misstatement in the financial
statements, recognising that the risk of not detecting a material misstatement due to fraud is higher
than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment
by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in
the audit procedure5 performed and the further removed non-compliance with laws and regulations
is f rom the events and transactions ref lected in the financial statements, the less likely we are to
become aware of it.
A further description of our responsibilities for the audit of the f inancial statements is located at the
Financial Reporting Council's I"FRC's"I website at:
https=//www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
13

THE OXFORDSHIRE CARE PARTNERSHIP
Independent auditorfs report to the members of The Oxfordshire Care Partnership Icontinuedl
Use of our report
This report is made solely to the Charitable Company's members, as a body, in accordance with
Chapter 3 of Part 16 ofthe Companies Act 2006. Our audit work has been undertaken so that we might
state to the Charitable Company's members those matters we are required to state to them in an
auditor's 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 Charitable Company and the Charitable Company's
members as a body, for our audit work, for this report, or for the opinions we have formed.
Docu8b3Mdty.
A11416013DD84AC
Kyla Bellingall (Senior Statutory Auditor)
For and on behalf of BDO LLP, statutory auditor
Birmingham, UK
Date
06 July 2021
BDO LLP is a limited liability partnership registered in England and Wales Iwith registered number
OC3051271.
14

THE OXFORDSHIRE CARE PARTNERSHIP
Statement of Financial Activities {Incorporating an Income and Expenditure Account) for the year
ended 31 March 2021
Notes
2021
Unrestricted
Funds
£'ooo
2020
Unrestricted
Funds
£'ooo
Income from:
Charitable activities
Investments Ilnterestl
Other income
25,007
24.207
29
368
Total Income
25,373
24,236
Expendlture on:
Charitable Activities
25,499
24,386
Total Expenditure
25,499
24,386
Net surplus l {deflcit) for the year
{1261
11501
Reconciliation of funds:
Total funds brought forward
3,706
3,856
Total funds carried forward at 31 March
3,580
3,706
All of the above results are derived from continuing activities.
All gains and losses recognised in the year are included above.
The notes on page5 18 to 24 form part of these financial statements.

THE OXFORDSHIRE CARE PARTNERSHIP
Balance Sheet as at 31 March 2021
Notes
2021
Unrestricted
Funds
£'ooo
2020
Unrestricted
Funds
£'ooo
Fixed Assets
Tangible assets
534
475
Current assets
Debtors: due within one year
Cash and cash equivalents
519
3,355
3,874
177
5,017
5,194
Current liabilities
Creditors: amounts falling due within one year
Net current assets
{8281
3,046
11,9631
3,231
Total assets less current liabilities
Net assets
3,580
3,580
3,706
3,706
Funds:
Unrestricted funds
3,580
3,706
Total funds
io
3,580
3,706
The notes on pages 18 to 24 form part of these financial statements.
The financial statements of The OKFordshire Care Partnership (Company Number 041525451 were
approved by the Trustees on 01 July 2021 and signed on their behalf by..
Daniel Hayes
Trustee
16

THE OXFORDSHIRE CARE PARTNERSHIP
Statement of Cash Flows for the year ended 31 March 2021
2021
£'ooo
2020
£'ooo
Cashflows from operating activities:
Net cash used in operating activities
Cash inflows/{outflows) from investing artivities:
Interest received
Purchase of f ixed assets
Net cash used in investing activities
11,585)
12,6171
29
13201
12911
(77)
{77)
Change in cash and cash equivalents in the year
11,662)
12,9081
Cash and cash equivalents at the beginning of the
year
5,017
7,925
Cash and cash equivalents at the end of the year
3,355
5,017
Net expenditure forthe year
Adjustments for:
Depreciation charges
Increase in debtors
Decrease in creditors
Interest Received
Net cash used In operatlng actlvlties
(1261
11501
96
{3441
{1,2111
64
1501
12,4521
1291
12,6171
{1,5851
The notes on pages 18 to 24 form part of these financial statements.

THE OXFORDSHIRE CARE PARTNERSHIP
Notes forming part of the financial statements for the year ended 31 March 2021
The company is a private company limited by guarantee and is registered in England and Wales. The
company'5 registered address is l Des Roches Square, Witney, Oxfordshire, OX28 48E. The
company's registered number is 04152545.
Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Charities SORP IFRS 1021
(second edition October 20191 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, the Financial
Reporting Standard applicable in the U K and Republic of Ireland IFRS 1021 and the Companies
Act 2006. The Financial Statements of the Charity. which is a public benefit entity under FRSIO2,
have been prepared on the historical cost basis. The principal accounting policies adopted in the
preparation of the accounts are set out below and any changes restated in the previous year.
The accounts are presented in £ sterling.
The financial statements have been prepared up to 31 March 2021 which is within 7 days of the
accounting reference period of 27 March 2021.
Going Concern
The financial statements have been prepared on a going concern basis.
In the current business climate, the Board acknowledge the ongoing COVID-19 pandemic. In
response to the pandemic, the Trustees are monitoring all aspects of the company's activities
and have implemented operational changes to mitigate the financial impact of COVID-19.
Actions have included a full reforecast of the financial position and cashflows for the period to
March 2023 and stress testing the cash position to the extreme of zero occupancy. The
contractual structure of OCP is such, that the void mechanism ensures OCP can continue to cover
all contractual payments. Operating risk sits with the care provider, OSJCT, and therefore
Trustees are of the view that there is limited risk to OCP as a result of Covid-19.
Based on the reforecasts and the available liquid resource, the Trustees believe that, while
uncertainty exists, this does not pose a material uncertainty that would cast doubt on the
charity's ability to continue as a going concern for the foreseeable future, being a period of at
least 12 months after the date on which the report and Financial Statements are signed. The
Trustees, therefore, consider it appropriate for the accounts to be prepared on a going concern
basis.
Company status
The Charity is a company limited by guarantee. The members of the company are the Trustees
named on page 3 as well as The Orders of St John Care Trust and bpha. In the event of the
Charity being wound up, the liability in respect of the guarantee is limited to £10 per member of
the Charitv.
18

THE OXFORDSHIRE CARE PARTNERSHIP
Accounting Policies {continued)
Fund accounting
General funds are unrestricted funds, which are available for use at the discretion of the Trustees
in furtherance of the general objectives of the Charity and which have not been designated for
other purposes. Investment income and gains are allocated to the appropriate f und.
Income from charitable activities
All incoming resources are included in the Statement of Financial Activities ISOFAI when the
Charity is legally entitled to the income and the amount can be quantified with reasonable
accuracy. Revenue is accounted for on the basis of invoiced charges for residential and related
care services, raised in accordance with Local Authority or residents, personal contracts and
recognised over the period in which provided. Income excludes charges to private self-funding
residents who occupy beds in the Charity's homes.
Expenditure on charitable activities
All expenditure is accounted for on an accruals basis and has been classif led under headings that
aggregate all costs related to the category. Where costs cannot be directly attributed to
particular headings they are allocated to activities on a basis consistent with use of the
resources.
Residential care costs are contractual payments to OSJCT in relation to the operation of the care
homes. Support costs are those costs incurred directly in support of expenditure on the objects
of the Charity and include rent and planned maintenance.
Significant Accounting Estimates and Judgements
In determining the carrying amounts of certain assets and liabilities, the Charity makes
assumptions of the effects of uncertain future events on those assets and liabilities at the
balance sheet date. The Charitfs estimates and assumptions are based on historical experience
and expectation of future events and are periodically reviewed.
Management consider the judgment applied to revenue recognition to be significant, in relation
to whether OCP acts as principal or agent in its contractual arrangements. OCP is considered to
act as principal in the contractual arrangement5 Wlth OCC. Accordingly, income received from
OCC is recognised in full. OCP is not considered to act as principal in the contractual
arrangements with self-funded residents. Accordingly, income received f rom self-funded
residents is not recognised.
Management considered the classif ication of leases between f inance and operating leases, and
took the judgement that all leases should be classif led as operating leases.
Operating leases
Rentals applicable to operating leases are charged to the Statement of Financial Activities over
the period in which the cost is incurred.
Taxation status
As a Charity, it is exempt from taxation on its charitable activities.
19

THE OXFORDSHIRE CARE PARTNERSHIP
Accounting Policies {continued)
Fixed Assets
Expenditure incurred on assets held on a continuing basis for the activity of the company is
capitalised where appropriate and included in fixed assets at cost. Depreciation is provided to
write off the cost less residual value on a straight line basis over the useful economic life of the
asset concerned.
The following rate applies=
Fixtures, f ittings and equipment: 5 years.
Leasehold improvements.. remainder of lease.
Financial Instruments
The Company only has financial assets and liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value.
Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-
term highly liquid investments with original maturities of three months or less and bank
overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.
Income from charitable activities
Incoming resources from charitable activities include fees for residential care from OCC and charges
for the provision of services to the National Health Service.
Other income includes £367,62012020: £0) received in relation to the ending the lease at Glebe House.
The cost to exit the lease is included in expenditure on charitable activities under exceptional items.
Expenditure on charitable activities
2021
É'ooo
2020
£'ooo
Contractual payments to OSJCT
Operating lease rentals- land & buildings
Planned maintenance
Management fees
Professional fees
Other
Depreciation
Governance costs (audit feel
Exceptional items
16,953
6,126
843
933
54
16,213
6,119
817
896
91
96
16
475
64
14
169
Total charitable activities
25,499
24,386
20

THE OXFORDSHIRE CARE PARTNERSHIP
Trustees, remuneration
The Trustees neither received nor waived any emoluments during the year.
No out of pocket expenses were reimbursed to Trustees
Fixed Assets
Furniture &
Equipment
£'ooo
Cost
At 31 March 2020
Additions
At 31 March 2021
677
155
832
Depreciation
At 31 March 2020
Depreciation charge
At 31 March 2021
202
96
298
Net 8ook Value
At 31 March 2020
475
At 31 March 2021
534
Debtors
2021
£'ooo
2020
£'ooo
Trade debtors
Other debtors and accrued income
Total
511
174
519
177
Creditor5: amounts falling due within one year
2021
£'ooo
2020
£'ooo
Trade creditors
VAT
Accruals and deferred income
Amounts due to related undertakings
Total
82
13
1,755
113
1.963
13
320
495
828
21

THE OXFORDSHIRE CARE PARTNERSHIP
Operating Lease commitments
At 31 March 2021 the company had total commitments under non-cancellable operating leases as
follows:
2021
Land and
Buildings
£'ooo
2020
Land and
Buildings
£'ooo
Due within l year
Due within 1-5 years
Due in more than 5 years
5,978
23,914
205,092
6,144
24,579
217,186
234,984
247,909
Capital commitments
At 31 March 2021, commitments remaining to major maintenance projects were as follows..
2021
£'ooo
2020
£'ooo
Committed
76
181
76
181
Committed projects represent continued improvement works at six homes across the county.
10. Analysis of net assets between funds
2021
Unrestricted
Fund5
£'ooo
2020
Unrestricted
Funds
£'ooo
Funds balances are represented by:
Fixed assets
Current assets
Current liabilities
534
3,874
{8281
475
5,194
11.9631
Total net assets
3,580
3,706
22

THE OXFORDSHIRE CARE PARTNERSHIP
11. Related Party Transartions
bpha
The income and expenditure account includes the following transactions between the Charity and
bpha, which is one of two equal members in the company..
2021
£'ooo
2020
£'ooo
Expenditure..
Property lease rentals
Management fee
Planned maintenance
4,455
131
843
5,429
3,989
122
817
4,928
The amounts due to or from bpha at the year-end are..
2021
£'ooo
2020
£'ooo
Payable:
Other costs
471
471
97
97
The Order5 of St John Care Trust (OSJCTI
The income and expenditure account includes the following transactions between the Charity and
OSJCT, which is one of the two equal members in the company..
2021
£'ooo
2020
£'ooo
Expenditure:
Management fees
Care services costs
Other related costs
801
16,829
123
17,753
774
16,089
124
16,987
The amounts due to or from OSJCT at the year-end are:
2021
£'ooo
2020
£'ooo
Payable:
Salary recharge
Unitary charge
Care service costs
12
io
23
li
14
23

THE OXFORDSHIRE CARE PARTNERSHIP
Related Party Transactions Icontinuedl
Under the terms of the care services contract Oxfordshire County Council are contracted to purchase
a minimum number of bed spaces in the OCP homes with the balance being available to OSJCT. In the
event purchasing falls below these levels the Council either pay a 'void' rate or osjcr has the rights to
offer the bed space to the N HS, other Local Authorities or private fee payers. Any such placements by
OSJCT are at nil consideration to OCP.
All income directly received by OSJCT and any associated risk e.g. providing required care at premium
rates lagencyl. being exposed to doubtful debt or rising costs above contractual inflation that may
arise, is the direct responsibility of OSJCT as care provider.
24