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2024-03-31-accounts

REGISTERED COMPANY NUMBER: 04415685 (England and Wales) REGISTERED CHARITY NUMBER: 1092762

Report of the Trustees and Financial Statements for the Year Ended 31 March 2024

for Carer Support Wiltshire

Sumer Auditco Limited Statutory Auditor Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ

Carer Support Wiltshire

Contents of the Financial Statements for the Year Ended 31 March 2024

Page
Report of the Trustees 1 to 17
Report of the Independent Auditors 18 to 20
Statement of Financial Activities 21
Balance Sheet 22
Cash Flow Statement 23
Notes to the Cash Flow Statement 24
Notes to the Financial Statements 25 to 36

Carer Support Wiltshire Report of the Trustees for the Year Ended 31 March 2024

Introduction from Chair

Carer Support Wiltshire is pleased to present its Annual Report for 2023-2024. This report outlines our accomplishments, challenges, and financial performance during the period. Despite the ongoing challenges presented by both the cost of living and the social care crisis, we have remained committed to supporting unpaid carers across Wiltshire and Dorset. Our efforts have focused on enhancing services, with a particular focus on developing services aimed at the whole family and ensuring the sustainability of our organisation.

We have expanded our range of services to meet the evolving needs of carers in Wiltshire and Dorset. This includes the introduction of virtual support groups, family activities and a keeping in touch programme in Dorset.

We continued our collaboration with local authorities, healthcare providers, and community organisations, and have also expanded our partnership working to work with a range of charities and community organisations, and this has been instrumental in extending our reach and delivering an allinclusive approach support to carers. This has allowed us to streamline service delivery and maximize the impact of our work with Carers.

We have continued to advocate for the rights and recognition of unpaid carers, raising awareness of their invaluable contributions to society most notably through our More than a Carer Campaign. We also ran a comprehensive Carers survey to understand the needs and concerns of Carers across Wiltshire and Dorset which we will use, alongside our engagement work, to ensure the voices of Carers are amplified to promote a more inclusive and supportive community for Carers in Wiltshire and Dorset.

While we have made significant strides in advancing our mission, challenges persist in ensuring equitable access to support services, addressing the diverse needs of carers, and navigating the uncertainties of an uncertain and ever-changing landscape. However, these challenges also present opportunities for innovation, collaboration, and strategic growth. By harnessing the collective expertise and dedication of our team, stakeholders, and supporters, we are well-positioned to overcome obstacles and continue making a meaningful difference in the lives of carers.

As we embark on the next year, Carer Support Wiltshire remains committed to our vision of a society where carers are valued, empowered, and supported. We will continue to adapt to changing circumstances, leverage emerging technologies, and foster partnerships to enhance our impact and reach. Through solid dedication and collective effort, we are confident in our ability to create positive change and improve the well-being of carers in Wiltshire, Dorset and beyond.

Finally on behalf of the board of trustees I would like to extend our gratitude to our staff, volunteers, partners, funders, and carers for their support and commitment. Together, we will continue to make a difference and build a more caring and inclusive community in Wiltshire and Dorset.

Nigel Sully Chair of Trustees

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Carer Support Wiltshire Report of the Trustees for the Year Ended 31 March 2024

Who we are

Carer Support Wiltshire is a charity supporting unpaid carers in Wiltshire and, since 2019, in Dorset under the name Carer Support Dorset.

We define an unpaid carer as someone who is giving support to a person who could not otherwise manage without that support. Three in five of us will care for someone at some point in our lives. This might be a parent, child, partner, friend, or neighbour who is elderly or has an illness (including mental health), disability, or substance addiction. Carers can offer many forms of help – doing housework, shopping and cooking, providing personal care, administering medication and providing emotional support, for example. We support carers from the age of 5 years upwards.

We provide a helpline for carers where information and signposting is provided, as well as a number of services including carer groups and cafés and a Here to Talk befriending service. We have a hospital team working from the community and acute hospitals in Wiltshire, providing support to carers and raising awareness of carers to staff. We also work with schools, colleges and GP surgeries, providing awards for them to work towards that show their commitment to carers. In Wiltshire and Dorset our vision is to create truly carer friendly communities, where a carer’s work is seen, valued and supported in all areas of their lives, whether that is at work, in a healthcare setting or at home.

Statutor and Core Work y

Statutory work

Wiltshire Council extended our contract for a further year to carry our statutory services including Carers Assessments on their behalf. During the year, 300 Carer assessments were carried out and 100 Carer assessment reviews.

This year saw an unprecedented increase in the number of Carers accessing our support and requiring Carers Assessments. We also identified that the needs of Carers were much greater than in previous years, with an extremely high number of complex cases being managed by the Carer Assessment Team. It was clear that the lack of support within Adult Social Care, increased pressures within the NHS and the cost-of-living crisis contributed to the perfect storm for Carers, which pushed more Carers than ever before into crisis situations.

Information and guidance was provided 4281 times during the year and 171 carers were referred to other organisations. 3284 signposts to other organisations were made.

Carer Support Wiltshire provides a free emergency card for carers who would like to carry one, which provides some peace of mind that if a carer is taken ill or involved in an accident, relevant authorities will be alerted and informed of what needs to happen. 368 emergency cards were issued in 2023-24. This service has been highlighted as being extremely important to some of Wiltshire’s most vulnerable Carers and we were concerned to see it was not highlighted in the new Wiltshire Council Contract.

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Carer Support Wiltshire

Report of the Trustees for the Year Ended 31 March 2024

Our Carer Friendly Community Team continued to focus on ensuring that communities and the Carers within them are aware of the services and support available for Carers and their families. The team attended a range of events, across the county including developing our Family support offer and growing our partnership working to provide specialist services including those to support the Military community and those experiencing poor mental health.

As we were unsuccessful in our tender for the new Wiltshire Council Contract, we will no longer be providing Carers Assessments and Statutory Services from April 2024.

Young Carer and Young Adult Carer work

Over the last few years, we had noticed an increase in Young Carers and their Families coming directly to us for support, this increased greatly when our Carer Friendly Schools programme took shape and an increased number of Schools and Colleges engaged with it so we took the decision to move the provision in-house, having previously subcontracted the Young Carer Work to Community First.

After discussions with Young Carers, Young Adult Carers, and professionals, it was evident that we needed to break free from the old ways, embracing a fresh, transformative approach to support that really looked at the needs of Young Carers. Our approach aimed to nurture resilience and sharpened skills alongside supporting the dreams and aspirations of Young Carers.

Our approach is about levelling the playing field and ensuring that Young Carers enjoy the same opportunities as their peers in the vibrant tapestry of their communities. Our Young Carer programme aimed to offer practical and age-appropriate support, reducing the burdens of caring and ensuring that they don't bear the brunt of these responsibilities in silence.

Just a year into the implementation of our new delivery model, we have witnessed a remarkable outpouring of stories and experiences from young carers. Through a diverse range of activities, events, confidence-building initiatives, and support planning, young individuals aged 5 and over have engaged with us in so many new ways. These young carers have openly shared their dreams, concerns, and passions, spanning from pursuits like YouTube content creation to outdoor adventures and sports, from arts to the world of music.

Our Comms Team developed a Young Carer Magazine which received an enthusiastic response with many Young Carers providing invaluable feedback regarding their preferences and desires for its content.

The increasing stream of referrals remains indicative of the vast number of young people who selflessly provide care to individuals with diverse needs and challenges in Wiltshire and we are confident that the work that we have been doing with schools has led to an increased awareness in schools which has contributed to increased identification of Young Carers.

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Carer Support Wiltshire

Report of the Trustees for the Year Ended 31 March 2024

Carer Support Wiltshire supports carers young adult carers (YAC) aged 16-24 years with one-to-one support, regular young adult carer cafés, training and internal/external grant applications. Those aged 16-17 years are also offered a transition assessment as they transition from child to adult services as part of our statutory contract. They are invited to remain on our database, to attend our YAC Cafés where they have the opportunity to talk about their caring role and any support they may need during and beyond transition to adulthood. During the year we registered 304 new carers and received 164 referrals for young adult carer support work, highlighting an increase in young adult carers being supported to stay in education and apply for college and university places.

Carer Support Dorset also work with young carers and have a dedicated Young Carer Coordinator. There are 333 young carers currently registered, and 1158 signposts were given at the point of registration. Young carer identification and awareness training was delivered to a range of professionals and proved successful and confidence by attendees in identifying a young carer went from a score of 6.5 to 8.5 following the training. Young Carer and Young Adult Carer Activities were also delivered across the county which resulted in further engagement with Young Carers and their families.

We recognise that Young Carers have educational inequalities and as a result of this have been working with authors to provide literacy opportunities in schools and the community through workshops and activity packs. All schools who have engaged in our Carer Friendly Schools Work have received a toolkit containing books, activity sheets and ideas to engage and improve literacy outcomes for Young Carers.

Carer Support Dorset

We entered our fifth year of carer support for unpaid carers in Dorset this year, delivered by sister organisation Carer Support Dorset and funded by Dorset Council and NHS Dorset Clinical Commissioning Group as well as companies, trusts, charities and many others, including individual donors.

The year was extremely busy with an increase in the demand for service coupled with the growth of services and support for Young Carers. Face to face community outreach continued to be a priority, with the team attending eight areas monthly where carers can drop in and access support and information.

There are now a total 7053 adult carers on the Dorset database. 2179 new adult carers were registered over the course of the year. Information and guidance were provided on 625 occasions during a support conversation or Keeping in Touch call, and 365 referrals to other organisations were made. 21,895 signposts to various organisations were made. 28 training sessions were offered, covering topics such as carer wellbeing, tax, care and family affairs, and safer handling of medication.

“I'm really most grateful to you for our phone call today. I shall follow up on the information you've provided. Thankyou for your time and generosity. I can't tell you how much of a help it will be to me.” - Lewis, Adult Carer

Like Carer Support Wiltshire, in Dorset we aim to promote ‘carer friendly communities’ – where workplaces, schools and healthcare providers, as well as individuals, recognise the extra support and understanding we should all give to those doing the vital job of providing care for someone. We held two carer friendly conferences during the year – the first aimed at stakeholders and professionals but also attended by carers, and the second aimed more towards carers. The conferences gave carers time to talk about some of their concerns and raise important issues with the Carer Support Dorset team.

“It was lovely to meet you too and thank you for listening to me and understanding my position as carer for my husband.” - Eileen, Adult Carer

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Carer Support Wiltshire

Report of the Trustees for the Year Ended 31 March 2024

Our Achievements

This would look good as Info graphic and should be combined information from Wiltshire and Dorset

3958 Carers registered this year

4906 Information Advice and Guidance Given

1375 Referrals

25179 Signposts to other organisations

28 Training Workshops

£18246.99 Grants given to Carers.

110 Volunteers who provided 5700 hours of Volunteering

12 GP Practices engaged in CFC

27 Schools engaged with CFC

47 Young Carer Activities

Carers Week

Carers Week falls every year in June and is a national awareness week for unpaid carers. Each year we help to amplify the collective voices of unpaid carers, working with media and putting out messages on social media. We also hold some special events for carers designed to make them feel seen and appreciated for what they do.

For Carers Week 2023 we launched our More than a Carer Campaign, sharing stories of Carers from a range of backgrounds and highlighting who they are and the work they do.

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Carer Support Wiltshire

Report of the Trustees for the Year Ended 31 March 2024

In Wiltshire we ran our very first Family Event that was extremely well attended and gave Carers the opportunity to relax and have fun as a whole family. We also ran a range of activities across the week which included a trip to Highgrove house as well as our much-loved afternoon teas.

In Dorset a number of activities for carers took place throughout Carers Week, with each activity giving Carers the opportunity to take a break, do something new for themselves and connect with Carer Support Dorset staff.

We were well supported by the media, in particular BBC Radio Wiltshire, which broadcast an interview with a different unpaid carer each day, Monday – Friday. Stories appeared in local newspapers across Wiltshire and Dorset, highlighting the activities taking place and why we need to make caring visible, valued and supported.

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Carer Support Wiltshire Report of the Trustees for the Year Ended 31 March 2024

CARERS RIGHTS DAY EXPO 2023

For the first time, we decided to run a single event for Carers Rights Day in Wiltshire. We decided to run an information and guidance event for Carers. We ran speaker sessions and had an information hall with stand holders from across the voluntary and public sectors.

Our main aim for the event was to offer Carers information and advice on their caring role.

The event was a great opportunity for a range of organisations to discuss what they do and to network with other organisations as well as us. We provided a friendly atmosphere, and carers received the opportunity to talk not only to professionals and seek advice, but also to hear about our services and the support we offer.

Overall, the event was very well received by carers. Most carers who completed the evaluation form gave the event an excellent or good rating. 100% said that they’d recommend the event if we repeated it.

“I certainly enjoyed the event and would recommend it to any carer to attend next time”

Carers Cafes

We held 166 Cafes that benefited 699 individual Carers

Our Carers Cafes continue to be extremely popular with Carers expressing a desire for us to expand the offer. While some of our Cafés form part of the contract, our new Cafes and specialist Cafes do not and are externally funded. We were disappointed that area boards felt that all Cafes were part of the Contract Offer and refused additional funding to expand the offer and look at specialist offers with partners in local areas where we had identified a strong need for this kind of support. We have therefore had to secure funding for these from outside of the area.

We are particularly delighted to be able to offer a specialist Café to our Military Carers in partnership with Help for Heroes, this work supports our Courage to Care Programme which is funded by the Army Central Fund and other Trusts and Foundations. Additional partnerships for specialist Cafes include partnering with GP surgeries to provide Wellbeing Cafes for Carers and AWP to provide specialist Mental Health Cafes.

Carers Massage Offer

We are currently providing a free massage offer for Carers in two locations and working to bring more providers on board to support this project. Massages are provided free of charge by providers who register as volunteers with us and are given training and safeguarding checks. This is not part of the contract and forms part of our valueadded contribution.

Carers Emergency Card and Emergency Planning for Carers

We discuss preparing for an emergency with all Carers and discuss what support networks they have or could put into place, and Carers are encouraging to formulate a plan as part of the Carers Assessment.

“the carers emergency cards has given me a feeling of insurance should anything happen to me”

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Carer Support Wiltshire

Report of the Trustees for the Year Ended 31 March 2024

Bereavement Help Points

We continued to run our Bereavement Help Points in partnership with Dorothy House and Prospect Hospice. These Help Points are not funded as part of the contract and form part of our value-added contribution. All Carers who notify us of a bereavement are sent a bereavement support pack and offered support including the

Bereavement Help Points and Cafes for 18 Months after their loss. Carers remain on the Carers Register during this time.

Dementia Wrist Bands

We have launched the Dementia Wrist Band Scheme in partnership with Wiltshire Police, The Bobby Van Trust and Alzheimer’s Support. Carers have received this extremely well, with lots of requests for bands. This Project is not funded as part of the contract and forms part of our value-added contribution.

External Grants

We have been able to award £14985 to Carers to support them during the cost-of-living crisis with grants of up to £300 each to support with Carer Breaks, household items and general costs.

Additional funding for driving lessons was provided to 5 young carers.

This was not funded by the Council Contract and forms part of our value-added contribution.

Volunteering

Our team of volunteers grew from strength to strength, numbering 112 volunteers at the end of the year. The numbers had fluctuated slightly throughout the year with some volunteers having to go back to paid work to cover the cost of living, several encountered more serious medical issues or in the case of active carers, flare up of their ‘cared for’s’ condition, which forced them to take a break from volunteering or stop altogether.

Over the course of the year, our volunteers delivered 5679 hours of unpaid work, with almost 3000 of those hours via our Here to Talk phone befriending service and about 1500 hours facilitating our in-person peer support groups including for those bereaved.

The dedication and passion of our volunteers is second to none and we, as an organisation, could not support unpaid carers without this unpaid workforce.

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Carer Support Wiltshire

Report of the Trustees for the Year Ended 31 March 2024

Partnerships

The year ahead

The year ahead will look very different to previous years as we are no longer commissioned by Wiltshire Council we will continue to deliver work in Dorset following our 1-year contract extension to November 2025. We will continue our carer friendly communities work, engaging with carers, businesses, healthcare providers and other stakeholders to ensure that unpaid carers are seen, considered and supported in all areas of their lives, across both Wiltshire and Dorset.

We have also received a grant to deliver Fuel Poverty Alleviation for Carers. This grants crosses over both Wiltshire and Dorset working with Carers Trust and Wales and West Utilities and Scottish Gas Network. This Grant is in place until March 2026.

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Carer Support Wiltshire

Report of the Trustees for the Year Ended 31 March 2024

Structure, governance, and management

During 2023-24, the Trustee Board comprised:

Liz Brown Chair from May 2020 Nigel Sully Vice Chair from September 2021 Alex Cheremukhin joined May 2021 Lyndon Baker joined February 2022 resigned March 2024 Ian Baldwin joined May 2020 Sukdave Ghuman joined May 2021 Anne Humphries joined February 2022 resigned March 2023 Ian Lafferty joined September 2022 Donna Moore joined February 2020 Martin Parker joined February 2021 Rosario Waterlow joined March 2020 Resigned February 2023

Senior Leadership Team

Leanne Hubbard CEO Marco van-Tintelen Head of Operations Vanessa Rose Head of Finance

Auditors

Sumer AuditCo Limited, Fortescue House, Court Street, Trowbridge, BA14 8FA.

Legal status and governing document

Carer Support Wiltshire is a Registered Charity 1092762 and a Company Limited by Guarantee 04415685 not having share capital. The liability of members is limited to one pound. Its registered office was The Clock Tower, 5 Farleigh Court, Old Weston Road, Flax Bourton, Bristol BS48 1UR until 12 August 2020 and is now The Independent Living Centre, St George’s Road, Semington, nr. Trowbridge, Wiltshire BA14 6JQ. The company is governed by Articles of Association as amended in April 2020, extending the area of benefit. It was renamed in 2011 on the merger of the four previous carer support organisations in Wiltshire.

Public benefit

Carer Support Wiltshire’s objects are to promote any charitable purpose, for the benefit of the whole community (particularly but not exclusively the community in and around Wiltshire), including the advancement of education, the promotion of health and the relief of poverty, sickness and distress in particular but without limitation by supporting carers.

The trustees’ report explains how we have met our objects. The trustees give careful consideration to the Charity Commission’s guidance on public benefit when setting the objectives and planning the work of Carer Support Wiltshire for the year.

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Carer Support Wiltshire

Report of the Trustees for the Year Ended 31 March 2024

Board of Trustees

The Board meets four times a year and has delegated some of its work through four subcommittees:

None of our trustees receive remuneration or other benefit from their work with the charity. The charity keeps a register of trustees’ interests and the chair reminds trustees to declare any relationship that could create a conflict of interest at the start of every Board meeting.

Using a skills audit, the Board identified the skills it needs to carry out its work now and in the future and recruits accordingly.

New trustees for Carer Support Wiltshire were recruited using specialist agency REACH, local/regional websites, and the organization's platforms. Interested candidates met the Chief Executive for a better understanding. They completed application forms and participated in interviews with the Nominations Committee using consistent questions. Before official appointment, thorough checks and conflict of interest identification were completed. Prospective trustees also attended a Board meeting. The recruitment process ensured diligent selection of trustees in line with the organisation's standards.

New trustees follow an induction programme in the Trustee Handbook, are offered a mentor, and learn more about the work of the organisation through meeting the Chairs of subcommittees and senior managers, and where possible, shadowing of staff. The Chair and the Chief Executive are available for support as required. Trustees attend training courses and away days, participate in annual Board effectiveness reviews and join relevant governance support networks.

The trustees benchmarked the chief executive’s salary against equivalent organisations in the sector and region using The Harris Hill 2023 Salary Survey.

Statement of Trustees’ Responsibilities

The trustees (who are also directors of Carer Support Wiltshire for the purposes of company law) are responsible for preparing the Trustees' Report and the annual financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). These give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

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Carer Support Wiltshire Report of the Trustees for the Year Ended 31 March 2024

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Formal Partnerships

Carer Support Wiltshire is a Network Partner of the Carers Trust, an umbrella organisation which represents carers and their interests on the national stage. It also provides practical support for Network Partners through grants, regional support networks, business advice, training and mentoring.

Auditor

The role of Auditor was put out to tender in 2020. A resolution proposing that MHA Monahans (now Sumer Auditco Limited) be appointed as auditor of the company was accepted by the Members at the trustees’ meeting on 3[rd] February 2021. It was unanimously agreed to continue with Sumer for the year 2023/24 and a review held in September 2024.

Small Company Provisions

This report has been prepared in accordance with the special provisions for small companies (s419 (2) of the Companies Act 2006).

Added Value

In addition to the skills, knowledge and experience that trustees bring to their roles, trustees provided added value in terms of training for staff and carers and providing pro bono legal advice.

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Carer Support Wiltshire

Report of the Trustees for the Year Ended 31 March 2024

Risk Management

The trustees have a strategy supported by a policy and procedure for managing risks that could potentially prevent the organisation from achieving its aims and objectives for carers. This is championed at Board level by a trustee with a special interest in risk management. The major strategic risks facing the charity are categorised as:

  1. Strategic

  2. Reputation

  3. Operational

  4. Financial

  5. People

  6. Governance

  7. Compliance and regulation.

The risk register and controls mitigating the strategic risks are reviewed by the Quality, Compliance and Volunteering sub-committee, which reports to each board meeting.

During 2023 - 24 Senior Managers and the Board monitored the management of the following operational risks:

The Risk Co-ordinator and the senior leadership team follow up actions, and the Risk Co-ordinator reports to the Board every quarter. The trustees are indemnified against any negative financial impact resulting from their actions made in good faith.

The risk register was revised during the year to ensure it continues to reflect the business of the charity and the stresses of the external environment.

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Carer Support Wiltshire Report of the Trustees for the Year Ended 31 March 2024

Fundraising

Carer Support Wiltshire is registered with the Fundraising Regulator and adheres to its Code of Practice and Promise. Our fundraising practices are clearly outlined in our Fundraising Ethics Policy and a copy of our Supporters Charter is available on our website.

We do not use external fundraising suppliers. We received no complaints about our fundraising last year.

Financial review

Carer Support Wiltshire is just over 73% funded (down from 74% in 2023) by income from the Integrated Better Care Fund (IBCF), overseen by Wiltshire Council on behalf of NHS Wiltshire Clinical Commissioning Group, and by Dorset Council on behalf of Dorset Clinical Commissioning Group. Other funds arise from a variety of grants, donations, trading activities and some investment income.

Summary of Financial Performance

The Statement of Financial Activities for the year ended 31[st] March 2024 shows an increase across all funds of £74,459 (2023: £154,865 deficit), being the difference between total net income and expenditure across individual funds.

Total income increased by 1.8% compared with the previous year mainly due to increase in voluntary funding. Our grant income totalled £86,161 (2023: £80,035), an increase of 7.7%. Donations in the year were higher than the previous year at £30,060 (2022: £21,922).

Our expenditure decreased by £198,927, largely due to cost savings throughout the year.

Staffing costs decreased by £40,517 (3%) due to changes in the staffing structure.

As at 31 March 2024, the total funds were split as follows:

The free reserves of charity are defined as unrestricted funds less tangible assets, as at 31 March 2024 the free reserves of the charity were £351,914 (2023: £311,321).

Reserves Policy

The policy outlined below is based on the following: Current income streams and their continued probability and risk factors Commitment to current and near future expenditure Overall picture within which the charity operates

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Carer Support Wiltshire

Report of the Trustees for the Year Ended 31 March 2024

Carer agenda locally, regionally, and nationally

The Board is aware of the continuing impact of wider macroeconomic and geopolitical factors on both income and expenditure within Wiltshire and Dorset and that it may impact the future budgets and plans of our current and prospective funders.

The Trustee Board has set a minimum unrestricted reserve level of 108,368 and no upper limit.

This figure reflects funds required to be able to meet all financial obligations, including in the case of a decision to discontinue the operations, sufficient to cover all staff redundancies, outstanding contracted services (estimated in August’24 as £80,616) and a sum of money for a project team to manage the closure (estimated as 2 months of average monthly overheads, £27,752 as per August’24 reforecast).

The trustees acknowledge that reserves of £352,741 are above the minimum. The Reserves will be maintained, as required, by careful budgeting and management of finances.

The Reserves Policy is due to be reviewed in 2025, or sooner if needed, e.g. upon any material changes to the charity strategy or operations.

Funds in excess of the immediate cash flow requirements could be held in fixed term bond deposit accounts at Hampshire Trust Bank, Redwood Bank. The choice of these accounts is based on their interest rates and access. The Finance, Fundraising and Governance Committee regularly reviews the options for investments at least on an annual basis or when each fund matures.

Going Concern

Carer Support Wiltshire was unsuccessful in its tender application for the Wiltshire contract effective from 1 April 2024.

In anticipation of such a possible outcome, the Trustees undertook modelling of various scenarios and were confident that the charity would still be in a position to provide services to carers even if the Wiltshire Council contract was not renewed. This was due to the robust scrutiny on control of the cost of operation of the charity and the development and implementation of a new fundraising strategy.

Focus on a new organisational strategy will follow in 24/25, which is expected to lead to the identification of new areas for growth and innovation in the services and support provided to carers, including in the digital space, and a much sharper focus on providing services which are fully funded to deliver.

This will remain the charity’s focus in the event that it is also unsuccessful in tendering for the Dorset Council contract (or chooses not to bid at all for financial or other reasons) which is due for tender during 24/25.

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Carer Support Wiltshire Report of the Trustees for the Year Ended 31 March 2024

Investment Policy

As required in its Articles of Association (paragraph 4.16), in furtherance of its objects, Carer Support Wiltshire has the power to invest monies not immediately required in deposits or such Investments, securities or property as may be thought fit.

Carer Support Wiltshire considers it prudent to hold all surplus funds in interest bearing accounts, to best protect the grants awarded to us for the purposes intended. Surplus funds held outside of the CAF bank accounts in the year have been deposited ensuring that not more than £85,000 is held by a banking corporation. These are under review for return on investment for the charity while not exposing it to any additional risk. At the end of the year Carer Support Wiltshire funds were invested with the following: CAF Bank current and deposit accounts, Redwood Bank and Hampshire Building Society, Flagstone Investments (awaiting review).

Thank you to our funders and supporters.

Army Central Fund Box Parish Council Bradford on Avon Town Council Calne Lions Club Calne Town Council Carers Trust Corsham Town Council Crowdfunder Devizes Lions Club Devizes Masons - Moonraker Lodge No 8547 Devizes Town Council Estate of Geoffrey Reynolds Garfield Weston Haine and Smith Horningsham Parish Council Jack Lane Charitable Trust John Rayner Charitable Trust Kennet Valley Parish Council Limpley Stoke Parish Council Longbridge Deverill Parish Council Lottery Community Fund Ludgershall Town Council Malmesbury St Paul Without Parish Council Marlborough Area Board Melksham Town Council Memory Giving Merlins Magic Wand Charitable Trust Mildenhall PC Purton Parish Council

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Carer Support Wiltshire

Report of the Trustees

for the Year Ended 31 March 2024

Ramsbury Parish Council Royal Wooten Bassett Town Council St Andrews Church Stourton with Gasper Parish Council SUEZ SCOPE Talbot Village Trust Tesco Community Grants Tesco Stronger Starts The Robert Clutterbuck Charitable Trust Trowbridge Masons Lodge of Concord 632 Trowbridge Town Council University of Cardiff Salisbury Museum Partnership Upavon Parish Council Warminster Town Council West Wiltshire Crematorium Westbury Inner Wheel Club

13th November 2024 Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................

Trustee

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Report of the Independent Auditors to the Members of Carer Support Wiltshire

Opinion

We have audited the financial statements of Carer Support Wiltshire (the 'charitable company') for the year ended 31 March 2024 which comprise the Statement of Financial 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' 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 that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating 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.

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 Report of the Independent Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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 statements 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

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 misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Page 18

Report of the Independent Auditors to the Members of Carer Support Wiltshire

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the 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.

Our responsibilities for the audit of the financial statements

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 a Report of the Independent Auditors 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 (UK) 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charitable company and sector, we identified that the principal risks of non-compliance with laws and regulations related company and charity legislation, and we considered the extent to which non-compliance might have a material effect on the financial statements of the charitable company. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Statement of Recommended Practice and the Companies Act 2006. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to potential lack of segregation of duties, bookkeeping errors and management bias in accounting estimates and judgemental areas of the financial statements. Audit procedures performed by the audit engagement team included:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 19

Report of the Independent Auditors to the Members of Carer Support Wiltshire

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 of the 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 auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the 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.

James Gare (Senior Statutory Auditor) for and on behalf of Sumer Auditco Limited Statutory Auditor Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ

16 December 2024 Date: .............................................

Page 20

Carer Support Wiltshire

Statement of Financial Activities

for the Year Ended 31 March 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Carer support services & development work
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Carer support services & development work
Grants for carers
Other
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
19
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
15,770
1,577,148
4,486
12,832
8,930
1,619,166
91,438
1,488,654
2,938
-
1,583,030
36,136
1,808
37,944
314,219
352,163		 Restricted
funds
£
14,290
91,295
-
-
-
105,585
-
54,602
12,570
-
67,172
38,413
(1,808)
36,605
66,021
102,626		 2024
Total
funds
£
30,060
1,668,443
4,486
12,832
8,930
1,724,751
91,438
1,543,256
15,508
-
1,650,202
74,549
-
74,549
380,240
454,789		 2023
Total
funds
£
21,922
1,654,916
2,187
6,794
8,445
1,694,264
97,087
1,734,366
17,676
-
1,849,129
(154,865)
-
(154,865)
535,105
380,240

The notes form part of these financial statements

Page 21

Carer Support Wiltshire

Balance Sheet 31 March 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 14 249 2,898
CURRENT ASSETS
Debtors 15 95,055 434,403
Cash at bank 449,609 467,527
544,664 901,930
CREDITORS
Amounts falling due within one year 16 (90,124) (524,588)
NET CURRENT ASSETS 454,540 377,342
TOTAL ASSETS LESS CURRENT LIABILITIES 454,789 380,240
NET ASSETS/(LIABILITIES) 454,789 380,240
FUNDS 19
Unrestricted funds 352,163 314,219
Restricted funds 102,626 66,021
TOTAL FUNDS 454,789 380,240

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

13th November 2024 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

----- Start of picture text -----
.............................................
Trustee
.............................................
Trustee
----- End of picture text -----

The notes form part of these financial statements

Page 22

Carer Support Wiltshire
Cash Flow Statement
for the Year Ended 31 March 2024
2024
Notes
£
Cash flows from operating activities
Cash generated from operations
1
(30,750)
Net cash used in operating activities
(30,750)
Cash flows from investing activities
Purchase of tangible fixed assets
-
Interest received
12,832
Net cash provided by investing activities
12,832
Change in cash and cash equivalents in
the reporting period
(17,918)
Cash and cash equivalents at the
beginning of the reporting period
467,527
Cash and cash equivalents at the end of
the reporting period
449,609		 2023
£
(188,260)
(188,260)
(1,999)
6,794
4,795
(183,465)
650,992
467,527

The notes form part of these financial statements

Page 23

Carer Support Wiltshire

Notes to the Cash Flow Statement

for the Year Ended 31 March 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease in debtors
Decrease in creditors
Net cash used in operations		 2024
£
74,549
2,649
(12,832)
339,348
(434,464)
(30,750)		 2023
£
(154,865)
7,151
(6,794)
142,984
(176,736)
(188,260)

2.

ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.23 Cash flow At 31.3.24
£ £ £
Net cash
Cash at bank and in hand 467,527 (17,918) 449,609
467,527 (17,918) 449,609
Total 467,527 (17,918) 449,609

The notes form part of these financial statements

Page 24

Carer Support Wiltshire

Notes to the Financial Statements for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Carer Support Wiltshire is an incorporated charity registered in England and Wales. The principal address of charity is given within the reference and administration details on page X of these financial statements. The nature of the charity's operations and principal activities are provided in the Report of the Trustees.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The financial statements have been prepared on a going concern basis. Following the loss of its main source of funding, the Wiltshire Council contract, post year end, the Charity counteracted by effectively managing costs and developing other sources of income. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements and believe them sufficient for the charity to be able to continue as a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Voluntary income is received by way of donations and grants and is recognised in full in the Statement of Financial

Activities when they are receivable.

Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included as the value of these services cannot be readily quantified.

Grants are recognised in full in the Statement of Financial Activities in the year in which they are receivable. Grants received in the accounting period in respect of future accounting periods are deferred until those periods. All material grants are disclosed in accordance with the Statement of Recommended Practice.

Contract income is recognised in full in the Statement of Financial Activities in the year in which it is receivable, in line with the service level agreement. Contract income received in the accounting period in respect of future accounting periods is deferred until those later periods.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Resources expended include attributable VAT which cannot be recovered.

Costs of generating funds comprise the costs associated with attracting voluntary income and other activities.

Charitable activities expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and include the audit fees and costs linked to strategic management of the charity.

Page 25

continued...

Carer Support Wiltshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES - continued

Expenditure

All costs are allocated between the expenditure categories in the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, other costs are apportioned on the basis of estimated aggregated time expended on each activity as set out in note 9 to the accounts.

Tangible fixed assets

Tangible fixed assets are recorded at cost and depreciation is calculated to write off the cost, less estimated residual value over their expected useful lives as follows:

Equipment - 50% (straight line method).

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Donations
Legacies
3.
OTHER TRADING ACTIVITIES
Fundraising		 2024
£
20,060
10,000
30,060
2024
£
4,486		 2023
£
21,922
-
21,922
2023
£
2,187

Page 26

continued...

Carer Support Wiltshire

Notes to the Financial Statements - continued

for the Year Ended 31 March 2024

4. INVESTMENT INCOME

Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Carer support services & development work
Grants
Connecting Carer Services (Carers Trust)
Groundwork UK
Co-op local community fund
National lottery community fund
Wiltshire community foundation
The Serco foundation
Garfield Weston
Malmesbury league
Hedley Foundation
Gift Aid reclaimed
Carers Trust
NHS E&I Trust (RUH)
Talbot Village Trust
The Wiltshire Bobby Van Trust
Army Central Fund
John Rayner Charity
Dr David Roberts FSA MC
Calne Town Council
Warminster Town Council
Jack Lane Charitable Trust
Robert Clutterbuck
Other grants for small projects
Service contracts
Wiltshire Council and NHS Wiltshire Clinical Commissioning Group contract

Dorset Council and NHS Dorset Clinical Commissioning Group contract
6.
RAISING FUNDS
Other trading activities
Fundraising expenses		 2024
£
12,832
2024
£
1,668,443
2024
£
-
1,209
-
9,840
-
-
20,000
-
-
-
12,416
-
10,000
8,000
5,700
3,500
2,776
2,618
2,000
1,000
1,000
6,101
1,272,442
309,841
1,668,443
2024
£
91,438		 2023
£
6,794
2023
£
1,654,916
2023
£
1,400
6,897
3,170
9,618
5,000
3,,000
20,000
1,500
2,500
621
8,017
12,500
-
-
-
-
-
-
-
-
-
5,811
1,272,796
322,085
1,674,916
2023
£
97,087

Page 27

continued...

Carer Support Wiltshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

7. CHARITABLE ACTIVITIES COSTS

Carer support services & development
work
Grants for carers
8.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Other costs
9.
SUPPORT COSTS
Management
£
Carer support services & development work
350,732
Support costs, included in the above, are as follows:
Staff costs
Premises
Training and recruitment
Company expenses
Communications
General office
Depreciation of tangible and heritage assets
Bank charges
Trustees' remuneration etc
Auditors' remuneration
Accountancy fees
Legal and professional fees
10.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Auditors' remuneration
Depreciation - owned assets		 Direct
Costs (see
note 8)
£
1,178,063
15,508
1,193,571
Finance
£
490		 Support
costs (see
note 9)
£
365,193
-
365,193
2024
£
1,048,172
145,399
1,193,571
Governance
costs
£
13,971
2024
Carer
support
services
& development
work
£
234,392
31,946
4,504
13,930
32,688
30,623
2,649
490
-
8,250
1,153
4,568
365,193
2024
£
8,250
2,649		 Totals
£
1,543,256
15,508
1,558,764
2023
£
1,069,775
232,498
1,302,273
Totals
£
365,193
2023
Total
activities
£
286,894
43,082
2,278
12,652
37,151
41,523
7,151
1,028
111
6,790
-
11,109
449,769
2023
£
6,790
7,151

Page 28

continued...

Carer Support Wiltshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

12.

Trustees' expenses
STAFF COSTS
Wages and salaries
Social security costs
Other pension costs		 2024
£
-
2024
£
1,176,997
100,347
38,808
1,316,152		 2023
£
111
2023
£
1,247,398
79,810
29,461
1,356,669

Within wages and salaries there are redundancy settlement costs totalling £31,277.

The average monthly full-time equivalent number of full-time employees during the year was as follows:

Carer support & development
Administration
The average monthly number of employees during the year was as follows:
Carer support & development
Administration		 2024
31
8
39
2024
37
12
49		 2023
37
8
45
2023
43
12
55

No employees received emoluments in excess of £60,000.

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £214,549 (2022: £201,301).

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Carer support services & development work
Other trading activities
Investment income
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Carer support services & development work		 Unrestricted
funds
£
20,772
1,575,944
2,187
6,794
8,415
1,614,112
97,087
1,640,717		 Restricted
funds
£
1,150
78,972
-
-
30
80,152
-
93,649		 Total
funds
£
21,922
1,654,916
2,187
6,794
8,445
1,694,264
97,087
1,734,366

Page 29

continued...

Carer Support Wiltshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
Grants for carers
273
17,403
Other
-
-
Total
1,738,077
111,052
NET INCOME/(EXPENDITURE)
(123,965)
(30,900)
Transfers between funds
(169)
169
Net movement in funds
(124,134)
(30,731)
RECONCILIATION OF FUNDS
Total funds brought forward
438,353
96,752
TOTAL FUNDS CARRIED FORWARD
314,219
66,021
14.
TANGIBLE FIXED ASSETS
COST
At 1 April 2023
Disposals
At 31 March 2024
DEPRECIATION
At 1 April 2023
Charge for year
Eliminated on disposal
At 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Trade debtors
89,515
Other debtors
1,800
Prepayments
3,740
95,055		 Total
funds
£
17,676
-
1,849,129
(154,865)
-
(154,865)
535,105
380,240
Equipment
£
48,266
(1,033)
47,233
45,368
2,649
(1,033)
46,984
249
2,898
2023
£
428,440
3,290
2,673
434,403

Page 30

continued...

Carer Support Wiltshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
VAT
Other creditors
Accruals and deferred income		 2024
£
8,863
22,235
21,234
7,338
30,454
90,124		 2023
£
8,170
24,783
73,317
7,625
410,693
524,588

Included in accruals and deferred income is an amount of £346,891 (2022: £491,466) in respect of grant and contract income received at the year-end relating to future accounting periods.

17. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2024
£
58,907
26,909
85,816		 2023
£
34,528
6,496
41,024

The prior year figure has been adjusted to more accurately represent the commitments presents at the reporting date. This has no impact upon any other area of the financial statements in the current or prior year accounts.

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
funds
£
Fixed assets
249
Current assets
442,038
Current liabilities
(90,124)
352,163		 Restricted
funds
£
-
102,626
-
102,626		 2024
Total
funds
£
249
544,664
(90,124)
454,789		 2023
Total
funds
£
2,898
901,930
(524,588)
380,240

Page 31

continued...

Carer Support Wiltshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

19. MOVEMENT IN FUNDS

At 1.4.23
£
Unrestricted funds
General fund
314,219
Restricted funds
Income Generation - Time for Carers
Appeal (2020/21)
8,883
LAB Grants for community connector
project
25,451
Other grants for small projects
-
Connecting carer services (carers trust)
-
Dorset other grant funding
3,519
Young Adult Carer Grants
5,333
Courage to Care Military
9,001
Help Point Bereavement project - jointly
with Dorothy House
2,558
NHS E&I Trust (RUH)
11,276
Young Carer Activities
-
66,021
TOTAL FUNDS
380,240
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Income Generation - Time for Carers
Appeal (2020/21)
Other grants for small projects
Connecting carer services (carers trust)
Dorset other grant funding
Grant Application Processing
Young Adult Carer Grants
Courage to Care Military
Help Point Bereavement project - jointly
with Dorothy House
Young Carer Activities
TOTAL FUNDS		 Net
movement
in funds
£
36,136
(468)
-
22,307
2,354
(40)
(3,539)
1,956
1,341
-
14,502
38,413
74,549
Incoming
resources
£
1,619,166
-
49,143
3,500
12,834
12,102
1,390
6,700
2,800
17,116
105,585
1,724,751		 Transfers
between
funds
£
1,808
-
-
(852)
-
-
-
(956)
-
-
-
(1,808)
-
Resources
expended
£
(1,583,030)
(468)
(26,836)
(1,146)
(12,874)
(12,102)
(4,929)
(4,744)
(1,459)
(2,614)
(67,172)
(1,650,202)		 At
31.3.24
£
352,163
8,415
25,451
21,455
2,354
3,479
1,794
10,001
3,899
11,276
14,502
102,626
454,789
Movement
in funds
£
36,136
(468)
22,307
2,354
(40)
-
(3,539)
1,956
1,341
14,502
38,413
74,549

Page 32

continued...

Carer Support Wiltshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Income Generation - Time for Carers
Appeal (2020/21)
LAB Grants for community connector
project
Other grants for small projects
BAME Outreach work (Zurich)
NHS Investors in carers toolkit
GWH Carer Hub (Zurich)
Hospital Outreach Work
Connecting carer services (carers trust)
Armed forces covenant fund
Lottery - COVID-19 Counselling project
Dorset other grant funding
Young Adult Carer Grants
Courage to Care Military
Veteran’s Foundation
Help Point Bereavement project - jointly
with Dorothy House
NHS E&I Trust (RUH)
TOTAL FUNDS		 At 1.4.22
£
438,353
18,188
4,135
30,589
4,074
8,241
491
357
14,083
1,201
-
1,450
6,917
6,001
675
350
-
96,752
535,105		 Net
movement
in funds
£
(123,965)
(9,305)
(4,135)
(255)
(4,074)
(8,241)
(745)
(354)
(14,688)
(1,201)
(240)
2,069
(1,486)
3,000
(4,729)
2,208
11,276
(30,900)
(154,865)		 Transfers
between
funds
£
(169)
-
-
(4,883)
-
-
254
(3)
605
-
240
-
(98)
-
4,054
-
-
169
-		 At
31.3.23
£
314,219
8,883
-
25,451
-
-
-
-
-
-
-
3,519
5,333
9,001
-
2,558
11,276
66,021
380,240

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Carer Support Wiltshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

19. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Income Generation - Time for Carers
Appeal (2020/21)
LAB Grants for community connector
project
Other grants for small projects
BAME Outreach work (Zurich)
NHS Investors in carers toolkit
GWH Carer Hub (Zurich)
Hospital Outreach Work
Connecting carer services (carers trust)
Armed forces covenant fund
Lottery - COVID-19 Counselling project
Dorset other grant funding
Grant Application Processing
Young Adult Carer Grants
Courage to Care Military
Veteran’s Foundation
Help Point Bereavement project - jointly
with Dorothy House
NHS E&I Trust (RUH)
TOTAL FUNDS		 Incoming
resources
£
1,614,112
-
-
22,679
-
-
-
-
1,500
-
-
12,847
9,366
5,300
3,000
10,002
2,958
12,500
80,152
1,694,264		 Resources
expended
£
(1,738,077)
(9,305)
(4,135)
(22,934)
(4,074)
(8,241)
(745)
(354)
(16,188)
(1,201)
(240)
(10,778)
(9,366)
(6,786)
-
(14,731)
(750)
(1,224)
(111,052)
(1,849,129)		 Movement
in funds
£
(123,965)
(9,305)
(4,135)
(255)
(4,074)
(8,241)
(745)
(354)
(14,688)
(1,201)
(240)
2,069
-
(1,486)
3,000
(4,729)
2,208
11,276
(30,900)
(154,865)

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continued...

Carer Support Wiltshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

19. MOVEMENT IN FUNDS - continued

General fund

General fund To be applied to the general charitable purposes of the organisation in any way the Trustees see fit. Income Generation - Appeal (2020/21) Supports unpaid carers through the provision of replacement care and social activities that enable carers to take a break and reconnect with friends and family. Young Adult Carers Monies held on behalf of Carers Trust far work with Young Adult Carers, including funding received from Awards For All. Grant Application Processing Processing of grant applications to various organisations on behalf of carers. Project to provide on base support to carers in military Armed Forces Covenant Fund families. BAME outreach work (Zurich) Working with the multi-faith forum to strengthen links and raise awareness of carers within BAME community. Hospital outreach work Raising awareness and improving identification of carers in hospitals with posters, leaflets, cards, volunteer uniforms and carer friendly badges for hospital staff. NHS investors in carers toolkit To develop an Investors in Carers Toolkit Courage to Care Small Grants Small grants to support our work with Carers in military families. Veterans Foundation Grant To work with Veteran Carers, to encourage engagement from existing Veteran Carers and new beneficiaries to create a supportive community. Dorset Others Grants Small grants to support our work in Dorset. Help Point Bereavement Support To help carers come to terms with feelings associated with grief and to improve their mental and emotional health. NHS E&I Trust (RUH) Pilot scheme supporting hospice carers. Other grants for small projects Small grants to support our work in Wiltshire. Connecting carer services (carers trust) Talk and Support Service (tackling Isolation post COVID) Young Carer Activities Grants to support our Young Carer Activities.

20. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

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