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2021-03-31-accounts

occ(iro supporting people with a disability in West Essex Trustees, Report and Financial Statements For the year ended 31 March 2021

for the year ending 31 March 2021

Accuro is a small vibrant charity that has been delivering a wide range of social and leisure opportunities to children, young people and adults who have a disability, throughout West Essex, for over 37 years. Our office is based at Tocher House, near Bishops Stortford and our services are delivered from bases and within the community in Uttlesford, Harlow and Loughton.

Our fun, person-centred services enable our members to take part in a wide range of social and leisure opportunities, which assist the development of their potential and offers respite to their family members. Our clubs and schemes are a vital part of the children, young people and adults’ lives who attend.

We enrich the lives of the people who attend Accuro projects through friendship and also provide much needed respite for parents/carers and families.

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for the year ending 31 March 2021

Section Page
Reference and Administrative Details 4
Trustee’s Report for the year ended 31st March 2020 5
Statement of Trustees’ Responsibilities 19
Independent Examiner’s Report 20
Statement of Financial Activities 21
Balance Sheet 22
Statement of Cashflows 23
Notes to the Financial Statements 24

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for the year ending 31 March 2021

Registered Company No. Registered Charity No. Registered Office:

04507249 �England and Wales�

1094736

Tocher House Start Hill Bishop’s Stortford Essex CM22 7TA

Trustees:

Mr M Punshon - Chair

Mrs A Burns Mr P Emsden Mrs S Foote Mrs M Pate Mrs K Shefford �resigned 24/11/20� Mrs M Standen Mrs J Stewart

Company Secretary:

Mr P Emsden

Senior Management Team:

Ms A McKeown – Operations Manager Ms R Blake – Deputy Operations Manager Mrs S Fishpool – Fundraising Manager Ms M Fuller – Finance Officer Mrs M Warry – HR Advisor

Independent Examiners:

Price Bailey LLP Causeway House, 1 Dane Street Bishops Stortford, Hertfordshire CM23 3BT

Bankers:

Unity Bank Plc

Shawbrook Bank Ltd Great Warley, Brentwood, CM13 3BE

Aldermore Bank Plc Monmouth Building Society 1[st] Floor, Block B, Western House, Monmouthshire House, John Frost Square, Lynch Wood, Peterborough, PE2 6FZ Newport, South Wales, NP20 1PX

Solicitors:

Whiskers LLP Solicitors & Notaries 6 Mitre Buildings, Kitson Way, Harlow, CM20 1D

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for the year ending 31 March 2021

The Trustees present their Annual Report together with the financial statements and Independent Examiner’s report of the charitable company for the period 1st April 2020 to 31st March 2021. The Annual Report serves the purposes of both a Trustees’ Report and a Directors’ Report under company law.

The registered charity provides services for people with disabilities from 8 years upwards serving the catchment area of West Essex. The charity had a register of 134 service users as of 31st March 2021.

Governing Document

The charity is controlled by it governing documents – the Memorandum of Articles and Association and constitutes a company, limited by guarantee, as defined by the Companies Act 2006.

Members’ Liability

Each member of the charitable company undertakes to contribute to the assets of the charitable company in the event of it being wound up while they are a member, or within one year after they cease to be a member, such amount as me be required, not exceeding £1, for the debts and liabilities contracted before they ceased to be a member.

Method of Recruitment and Appointment or Election of Trustees

A Board of Trustees comprising not less than five and up to eighteen persons is elected at the Annual General Meeting. This Board governs Accuro. The trustees serve a term until the next Annual General Meeting where all are eligible for re-election.

Co-option to the Board is permitted up to a maximum of 5 additional trustees which may include one representative of Essex County Council.

The Board meets regularly throughout the year and operates a sub-committee with responsibility for overseeing financial matters.

Details of the trustees who served during the year are included in the Reference and Administrative Details on page 4. The Board recruits new Trustees to maintain a wide range of skills to maximise the contribution of the board towards the goals of the charity. Each Trustee is responsible for a different area of business depending on their personal skills and expertise.

Policies and Procedures Adopted for the Induction and Training of Trustees

Potential trustees attend meetings firstly with the Chair of Trustees and secondly the Operations Manager. They are then invited to join the Board as an Observer. If both the individual and existing trustees are satisfied with their respective performance, they are elected to the Board. Trustees are inducted to the charity through a series of 1-1 sessions with the Chair, Operations Manager, Accuro staff as well as attending Accuro Clubs/ projects. A DBS check and Safeguarding training are completed and further training is provided on an ad hoc basis depending on the needs of the charity and the Trustees.

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for the year ending 31 March 2021

Organisational Structure

The charity’s key financial and strategic decisions are discussed and agreed by the Board of Trustees and enacted by the Operations Manager and the Finance Officer. The daily management of the charity is led by the Operations Manager and supported by the Senior Management Team, Operations team and support services staff. The Senior Management Team now consists of Operations Manager, Deputy Operations Manager, Finance Officer, Fundraising Manager and HR Advisor.

Arrangements for setting pay and remuneration of key management personnel

All Trustees are volunteers. Reasonable expenses may be paid and are detailed in Note 10 of the accounts. Proposals for setting pay and remuneration are robustly reviewed, taken to the Finance Committee and then approved by the Board of Trustees.

Related Parties

Related Party Transactions are detailed in Note 21 to the accounts.

The objectives of Accuro are stated in the Memorandum and Articles of Association and are as follows:

“To relieve people with disabilities and/or the elderly who reside in Essex and surrounding areas by the provision of respite care and other services for which there is an identified need and such services will encompass the need to provide support and training to volunteers and staff.”

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Vision Statement

To eliminate the social isolation of those who have disabilities within our local communities by enhancing their confidence to cross bridges into a wider world.

Mission Statement

To support people with a learning disability in West Essex with a wide range of social activities and provide respite to their families.

Values

The Accuro values have been discussed, decided upon and illustrated by the staff team and are shown in the picture above.

Medium Term Strategic Objectives

The following objectives have been approved by the Board of Trustees:

  1. Preserve the valuable services currently on offer by diversifying the funding sources used to pay for them.

  2. Improve fundraising effectiveness.

  3. Improve branding and develop Accuro’s profile at local government and community levels.

  4. Increase the range and diversity of the services offered �sustainably�, focusing on post 16/life skills provision.

  5. Ensure better use of strategic collaboration

The medium-term strategic objectives will allow Accuro to secure its foundations in providing quality services sustainably into the future. These foundations will support the diversification of services to meet identified need.

Public Benefit

The Trustees have referred to the Charity Commission’s guidance on public benefit. The charitable purposes of Accuro are outlined in its Vision and Mission Statements. The charity’s achievements and key performance indicators illustrate how these have been pursued to derive public benefit despite the Covid 19 Pandemic.

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Charitable and Activities

Youth Groups

Under 19’s, Cool Connections and Loughton Youth Group

Accuro’s youth groups are delivered in Saffron Walden, Dunmow, Harlow and Loughton. The young people who attend the groups enjoy the time to meet and make friends in a “place where they feel accepted”. They are supported by staff to enjoy activities that any other teenager would enjoy. All the groups support young people from the age of 11 to 19.

Saturday Play Club

Saturday Play Club is held on a Saturday in Saffron Walden and provides a fun place for children and young people to come together and have fun, through interacting with others and taking part in fun activities. Once it is safe to do so, the club will return to horse riding, an activity provided on a weekly basis prior to Covid 19.

The Saturday Play Club is for children and young people from the age of 8 to 19.

Holiday Scheme

The Holiday Scheme operates across the whole of West Essex in Uttlesford, Harlow and Epping Forest and provides exciting activities during school holidays. There is a mixture of activities on base such as Chef Training, Dance workshops and activities in the community such as The Gaming Hub and outdoor pursuits. The Holiday Scheme is for children and young people from the age of 8 to 19.

AFS �Adult Friendship Scheme�

The Adult Friendship Scheme operates in Uttlesford and Harlow and provides social opportunities to adults through group socials where adults come together to take part in activities such as Abba nights, chair Zumba and many more. The scheme also has group events where small numbers of adults meet to do things such as bowling and pub meals. Additionally, there are small interest groups that take place to do things such as walking groups.

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Year - 1[st] April 2020 to 31[st] March 2021 – Covid 19 Pandemic

2020/2021 has proved to be a very different year for everyone and this greatly impacted on how Accuro could deliver services and engage with the children and young people and adults who access our services. For a very brief part of March 2020, we were able to provide face to face services to children, young people and adults. However, as the month progressed, we moved into the COVID-19 pandemic and in line with government guidance we had to cease our face-to-face delivery for children and adults.

----- Start of picture text -----
-Parent, Sept 20
----- End of picture text -----

This period has been exceptional and something that we have never had to deal with before. We are very proud as an organization, that we rose to the challenge after the lockdown was enforced on 23[rd] March 2020 by very quickly utilizing online platforms �Zoom and a private

Facebook page� to be able to stay connected with the children/young people and adults we work with in Uttlesford, Harlow and Epping.

As the situation continued, we created a flexible delivery approach by operating a mix of online and face to face services �restrictions allowing� alongside activity packs, resource box, doorstep visits, challenges, individual service user quizzes to encourage engagement and welfare calls.

-Parent, Apr 20

Zoom sessions were planned with ideas from the children/young people and the adults about what they would like to do. We developed and delivered activity packs to do at home, we provided regular welfare calls, and stayed connected with all our service users and their families and provided the support that they needed during this time, including signposting and referrals as appropriate.

Throughout the COVID period Accuro have provided a holistic approach and supported the whole family as many parents and

carers were talking to us about how they were struggling with the lack of ‘normal’ short break respite.

----- Start of picture text -----
-Parent, Aug 20
----- End of picture text -----

Accuro has learnt new ways of working via digital platforms to stay in contact with the service users and their families. We will continue to utilise digital platforms and explore developments in this area.

-Club member, Apr 20

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We quickly adapted our services to ‘stay connected’, listening to our service users and their families to understand what they needed and wanted from us.

We developed and delivered NEW remote services including social media content to engage with families who use our services via a closed private Facebook page “Staying Connected” where parents could opt in to view our posts and create posts of their own with their children.

We also created online activities and video content which included craft workshops, exercise classes and sensory integration sessions which were well received. We also shared resources for activities such as keeping busy checklists, easy recipes and colouring competitions which were scheduled regularly on the Facebook page. We started live sessions over Zoom for our youth clubs and Adult Friendship Scheme so we could continue to nurture the friendships which provided an opportunity for a relaxed catch up or a fun quiz or game.

“J was very happy after his first zoom meeting this week. Seemed to lift him up from the doom and gloom that’s about at the moment.”

Adult Friendship Scheme Bake Off

In May 2020, our adult members were set a challenge to create 3 bakes: signature biscuits, technical cheesecake and a “showstopper”. We had winners in each area and the members loved showing off their creations!

We continued setting monthly ‘challenges’ for young people and adults such as outdoor scavenger hunts, craft competitions and wellness walks.

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Looking forward

In January 2020 we conducted a stakeholder survey, which identified the gaps in services and the demand for new projects.

76% of respondents said they were positive about the idea of Stay and Play for under 8s, and 89% of respondents were positive about Accuro providing 19-25 year old specific projects

With reference to stay and play, we were told “There is big demand for support for Under 8’s” and “There is no current provision for this age”. People also commented that Accuro’s current Adult Friendship Scheme covers a wide age range, and 19-25 year old don’t want to “hang out with over 40’s”

Therefore, in September 21, we are proud to be launching 3 NEW projects:

STRIDE is a new life skills project for young adults with a learning disability in Harlow. The 6-month programme will cover healthy living, personal care, household tasks, how to keep safe, social and communication skills and much more.

Sensology

In Summer 2020 we began to provide 1:1 sensory engagement sessions as part of our Holiday Scheme and this was then expanded in October half term in to group activities. The introduction of Sensology was in response to feedback from parents which highlighted the lack of holiday clubs that provide fully inclusive sessions for young people with PMLD �profound multiple learning disabilities� and sensory processing needs. Following this we introduced activity days designed to be fully accessible to those with sensory integration and communication needs. ‘Sensology’ sessions include a structured timetable with activities to regulate and stimulate the senses, including vestibular and proprioceptive movement breaks. Parents have told us their children have come home feeling relaxed – “her perfect day!”

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We listen to our club members who have a very active role in planning forthcoming sessions/activities, through evaluation tools such as “Cool Walls”, visual surveys and discussions. This allows the young people and adults to have ownership of their clubs and means our programmes are delivered to meet current needs and interests.

All Accuro’s clubs and schemes provide person-centered leisure opportunities within a nurturing environment where the children, young people and adults feel accepted and safe whilst being supported by a dedicated staff team and volunteers. We enable those who use our services to belong, contribute and thrive.

The Accuro Stakeholder Survey 2020

The Accuro Stakeholder survey was carried out and sent to parents, services users and staff who are involved with Accuro; this enables us to monitor and evaluate the services provided. From the responses collected the following responses were received.

During the year ending 31 March 2021, Accuro provided the following principal services, providing face to face where possible in line with government guidance. During lockdown, services continued online, by post �including challenges and activity packs�, telephone contact and Zoom sessions.

----- Start of picture text -----
Our Services
Children and Young People
Under 19’s Great Cool Connections Loughton Youth
Dunmow �Harlow� Group
Under 19’s Saffron Holiday Scheme Saturday Play Club
Walden �West Essex� �Saffron Walden�
Adults
Adult Friendship Scheme Adult Friendship Scheme
�Harlow� �Uttlesford�
----- End of picture text -----

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for the year ending 31 March 2021

Accuro are proud that during the period 1[st] April 2020 to 31[st] March 2021, we continued to provide during the pandemic through new remote services, and we delivered…

Children and Young People:

Adult Friendship Scheme:

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for the year ending 31 March 2021

1. Preserve the valuable services on offer

Although this has been an exceptional year due to Covid 19, the organisation has continued to deliver services and support the children, young people and adults and their families. During the reporting period, the charity continued to invest in a process of significant transition to preserve services, ensure sustainability and prepare for future development.

We are very proud that during 2020/2021 and in the exceptional period of the COVID 19 Pandemic, we have continued to operate and deliver a range of services to children, young people and adults and support their families. Services were provided remotely via digital, platforms, post, doorstep visits and face to face delivery when it was safe to do so.

A review of our current projects was carried out in 2020, this has led to savings and efficiency in their operation. During the reporting period, the charity preserved income and sustainability by accessing the Furlough Scheme and emergency COVID-19 funding available.

While the charity remains vulnerable due to the need for on-going fundraising, detailed planning for grant and community fundraising continues to progress, showing a greater diversity of income.

2. More effective fundraising

By having a Fundraising Manager and a focused grant Bid Writer, the charity is becoming less reliant on commissioned funding for projects going forward. ‘Return on Investment’ matrices are produced each month to ensure fundraising efforts are bringing in/achieving results. This strategy is already enabling Accuro to raise funds more effectively and improved reporting enables the Finance Committee to take a more interrogative approach to performance.

COVID-19 has a significant impact on fundraising during this financial period in particular for community events and corporate fundraising but we continued to raise awareness and funds through virtual activities and events in line with guidance.

We have been able to access some COVID-19 emergency funding to help us through the pandemic.

The fundraising team have continued to be focused and forge on through this very difficult period and secure funds to enable Accuro to survive and thrive.

3. Improve Branding and develop PR profile

Accuro’s brand is becoming more known in the local community. The work around organisational branding is evident in the consistent approach throughout this pandemic period, we have managed to remain visual in the press, Facebook and other digital platforms, through our website and the addition of the Accuro Out Loud podcast.

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  1. Increase the range and diversity of the offer �sustainably�, focusing on post-16 and Life Skills provision.

The work to increase the range and diversity of the Accuro offer has progressed and in September 2021, we are launching 3 new projects, Stay and Play, Young Adult Friendship Scheme and STRIDE. These projects will enable us to support children and young adults where gaps in services were identified.

5. Better use of strategic collaboration

Through this exceptional period, Accuro have continued to remain in contact with similar local organisations – such as Buffy Bus, Grove Cottage, Sam’s Place and Rainbow Rural and additional Essex County Council Short Breaks providers through regular provider online meetings. Contact has been maintained with various Councils for Voluntary Services, Essex Youth Services, local government, Think Family and key funders – such as Essex County Council, the Essex Community Foundation, Children in Need, The National Lottery, The Henry Smith Charity, Uttlesford District Council, Edward Gosling, Garfield Weston, The Will Charitable Trust and others. This partnership approach will continue so that future collaboration can take place.

Action for Children, Lead Provider for Essex County Council continue to commission five children’s services which include The Saturday Play Club, Under 19’s, Loughton Youth Group, Cool Connections and the Holiday Scheme from Accuro. When it is safe to do so during Covid 19, our youth groups operate from purpose-built youth buildings owned by Essex County Council’s Youth Services, with whom we have an ongoing partnership. Saturday Play Club is delivered from the ECL �Essex Cares Limited� building in Saffron Walden and Dame Bradbury’s School, Saffron Walden.

We have been able to secure a peppercorn rent period from the Landlords of Tocher House which assists in the sustainability of the organisation.

The financial statements illustrate a net surplus of £180,487 contrast to a deficit of £90,023 in the previous financial year. The deficit in 2020, which was covered by Accuro reserves, was due to a significant reduction in income as we reached the end of a multiyear funding partnership with Games Aid and a reduction in commissioned income. The surplus is largely due to receiving restricted COVID-19 Emergency grant funding to support Accuro’s projects throughout the pandemic.

Going Concern

After making appropriate enquiries, the Board of Trustees has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Statement of Accounting Policies.

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Covid-19

Like many charities, at the time of filing this report, we are dealing with the impact of Coronavirus. Whilst this is disrupting our service delivery, we have taken appropriate steps to protect the charity’s financial position by accessing the Job Retention scheme, furloughing staff and applying for Coronavirus funding, grants and having a contract with Action for Children which in part covers the cost of our projects under Essex Shortbreaks. Appropriate staff were left in place for Accuro be able to provide online interaction, postal contact and welfare calls so that contact was maintained with the children, young people and adults who utilise our services and their families. Accuro worked hard to introduce the use of digital platforms at the very beginning of the lockdown which enabled us to progress to online workshops during the summer holidays. We have liaised with venues that we utilise to ensure that Covid safe risk assessments are in place, this has meant that we have been able to provide face to face services for the children, young people, and adults where possible. These steps have ensured that we can provide services through the continuing pandemic.

Reserves Policy

The charity aims to maintain in the region of 6 months of free reserves, based on the previous financial year’s total turnover. This reflects the requirement on Trustees to maintain sufficient reserves to meet unforeseen circumstances and to ensure that, should the Charity / Company Limited by Guarantee need to be wound up, it can meet the organisation’s financial obligations. The directive for free reserves is recorded in the Board Minutes.

A minimum rolling capital reserve balance of £10,000 is to be held to fund future capital expenditure.

Restricted reserves can only be used for a purpose or remit within the overall charitable aims and they can only be carried forward as reserves if the terms of the funding apply. The Trustees will review the Reserves Policy annually.

The free reserves balance as of 31[st] March 2021 was £196,646 which is in keeping with the Reserves Policy.

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Investment Policy

The Memorandum and Articles of Association enable the organisation to make investments at the discretion of the Trustees. The current policy is to invest surplus funds in a range of charity accounts with robust financial institutions. None should contain more than the £85,000 guaranteed by the FSCS.

Financial Management

Responsibility for managing the organisation’s finances rests with Trustees. Authority is delegated to the Operations Manager and Finance Officer to the control the day-to-day business income and expenditure.

Funding Streams of £10.000 and above in 2020/2021

Action for Children £ 159,260 Essex Community Foundation – COVID-19 Emergency Fund £15,000 Uttlesford District Council – Voluntary Sector Grant £10,000 The Henry Smith Charity £60,000 The National Lottery Community Fund £60,000 Garfield Weston £15,000 COVID-19 Discretionary Grant £10,000 Children in Need £10,000

Principles Risks and uncertainties

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. Accuro operates a Risk Management Policy alongside a Risk Register which is reviewed regularly by the Board where the prevention and mitigation of risk is actioned.

Plans for the future

For the ongoing sustainability of the charity, we will continue to look at different ways of accessing funds both in terms of traditional fund raising, corporate support, grant making bodies as well as looking at how we create revenue streams from our services.

Funds Held as Custodian Trustee on Behalf of Others

There are no arrangements in place where trustees act as custodians for third parties.

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The Trustees �who are also the directors of Accuro �Care Services� for the purposes of Company Law� are responsible for preparing the Report of the Trustees and the financial statements in accordance with statutory requirements and accepted accounting practice.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they 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:

� Select suitable accounting practices and apply them consistently

� Observe the methods and principals in Charities SORP 2019 �FRS 102�

� Make judgements and estimates that are reasonable and prudent

� State whether UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements

� Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charitable company will continue in business

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the requirements of 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.

This report has been prepared in accordance with the provisions of part 15 of the Companies Act 2006 applicable to companies’ subject to the small companies’ regime.

Matthew Punshon

Matthew Punshon (Nov 21, 2021, 5:23pm) ~~Signed on behalf of the Board~~ of Trustees;

Matthew Punshon - Chairman of the Governing Board

21 Nov 2021

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ACCURO (CARE SERVICES)

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2021

────────────────────────────────────────────────────────────────────

I report to the trustees on my examination of the accounts of Accuro (Care Services) (“the Company”) for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of the Institute of Chartered Accountants in England & Wales which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Helena Wilkinson FCA DChA

For and on behalf of Price Bailey LLP Causeway House 1 Dane Street Bishop’s Stortford Hertfordshire CM23 3BT

Date: 22 November 2021

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ACCURO (CARE SERVICES)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

────────────────────────────────────────────────────────────────────

Note
Income from:
Donations
3
Charitable activities
6
Investments
5
Other trading activities
4
Coronavirus Job Retention Scheme
Total income
Expenditure:
Cost of raising funds
7
Charitable activities
8
Total expenditure
Net income/(expenditure)
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
69,223
14,722
1,172
5,098
-
90,215
8,674
13,101
21,775
68,440
68,440
203,716
272,156		 Restricted
Income
Funds
£
182,612
150,890
-
16,114
47,668
397,284
54,151
231,086
285,237
112,047
112,047
27,447
139,494		 Total
Funds
2021
£
251,835
165,612
1,172
21,212
47,668
487,499
62,825
244,187
307,012
180,487
180,487
231,163
411,650		 Total
Funds
2020
£
115,436
214,029
2,008
28,451
359,924
94,934
355,013
449,947
(90,023)
(90,023)
321,186
231,163

All of the company's activities are classed as continuing.

The company had no gains or losses other than those shown above.

The notes of pages 24 to 34 form part of these accounts.

Page 21 of 34

ACCURO (CARE SERVICES)

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2021

─────────────────────────────────
Balance Sheet
Note
Tangible fixed assets
Tangible assets
13
Current assets
Debtors
14
Bank accounts
Creditors
Amounts falling due within one year
15
Net assets
Capital and reserves
Unrestricted funds
17
Restricted funds
17		 ────────────────────
2021
£
£
11,378
19,109
394,240
413,349
(13,077)
400,272
411,650
272,156
139,494
411,650		 ───────────────
2020
£
£
17,276
15,759
206,155
221,914
(8,027)
213,887
231,163
203,716
27,447
231,163		 ───────────────
2020
£
£
17,276
15,759
206,155
221,914
(8,027)
213,887
231,163
203,716
27,447
231,163
231,163
203,716
27,447
231,163

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

Approved by the Trustees on:

21 Nov 2021

Matthew Punshon

………………………

Matthew Punshon (Nov 21, 2021, 5:23pm) Treasurer/Trustee

Company registration number: 04507249

The attached notes for part of these financial statements.

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ACCURO (CARE SERVICES)

STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2021

────────────────────────────────────────────────────────────────────

Cash flow
2021
£
Cash flows from operating activities:
Surplus/(deficit) for the financial year
180,487
Adjustments for:
Depreciation of tangible assets
13,101
Investment Income
(1,172)
Decrease/(increase) in debtors
(3,350)
Increase/(decrease) in creditors
5,050
_
Net cash generated from operating activities
194,116
_
Cash flows from investing activities:
Purchase of tangible fixed assets
(7,203)
Income from investments
1,172
_
Net cash from investing activities
(6,031)
_
Net increase / (decrease) in cash and cash equivalents
188,085
Cash and cash equivalents at the beginning of the year
206,155
_
Cash equivalents at the end of the year
394,240
_		 2020
£
(90,023)
12,882
(2,008)
26,337
(9,178)
(61,990)
(264)
2,008
1,744
(60,246)
266,401
206,155
Analysis of changes in net debt Cash at bank and in hand
At 1 April 2020 206,155
Cash flows 188,085
At 31 March 2021 394,240

Page 23 of 34

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

ACCURO (CARE SERVICES)

────────────────────────────────────────────────────────────────────

1. GENERAL INFORMATION

Accuro (Care Services) is a UK registered charity, limited by guarantee, registered at the address given on the first page of these financial statements.

The principal activity of the charity is to provide opportunities for individuals with learning difficulties to interact and socialise with one another.

2. ACCOUNTING POLICIES

Basics of accounting

The financial statements have been prepared in accordance with 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) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Accuro (Care Services) meets the definition of a public benefit entity under FRS 102. Assets and liabilities recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The functional and presentational currency is Pounds Sterling.

Income

Grants are recognised in full in the Statement of Financial Activities in the year for which they are receivable and any abatement in respect of the year is deducted from income and recognised as a liability.

Donations are recognised on a receivable basis (where there are no performance-related conditions) where the receipt is probable and the amount can be reliably measured.

Revenue from fundraising activities, fees and commissioned services are recognised in the period in which the services are provided in accordance with the stage of completion of the services provided the amount of revenue and stage of completion can be measured reliably.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Furniture and Equipment – straight line over 3 years Leasehold Improvements – over the term of the lease

Page 24 of 34

ACCURO (CARE SERVICES)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

────────────────────────────────────────────────────────────────────

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees for particular purposes.

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.

Leasing

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to Statement of Financial Activities as incurred.

Pension costs

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

Taxation

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

Financial instruments

The charity only has financial assets and financial 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.

Trade and other debtors, cash at bank and creditors are recognised at cost which is their fair value and fixed assets are valued at cost less depreciation.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

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.

Page 25 of 34

ACCURO (CARE SERVICES)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

────────────────────────────────────────────────────────────────────

Significant accounting estimates and judgements

The Charity makes estimates and assumptions concerning the future. The resulting estimates and assumptions will, by definition, seldom equal the related actual results. The Trustees do not consider there to be any estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

3. DONATIONS

Voluntary income received during the year as follows:

Grants
Donations and gift aid
4.
OTHER TRADING ACTIVITIES
Fundraising events
5.
INVESTMENTS
Deposit account interest
Rental income
6.
CHARITABLE ACTIVITIES
Commissioned income
Fees
Project activities		 2021
£
235,115
16,720
251,835
2021
£
21,212
2021
£
1,172
-
1,172
2021
£
159,260
5,856
496
165,612		 2020
£
97,573
17,863
115,436
2020
£
28,451
2020
£
1,418
590
2,008
2020
£
188,200
16,675
9,154
214,029

Page 26 of 34

ACCURO (CARE SERVICES)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

7. COST OF RAISING FUNDS

Staff related expenditure
Other direct fundraising expenditure
Fundraising expenses
8.
COST OF CHARITABLE ACTIVITIES
Staff related direct expenditure
Other direct expenditure
Support costs (see note 9)
9.
SUPPORT COSTS
Staff costs
Assurance costs
Office costs
Payroll Fees
Finance costs
Insurance costs
Legal and professional costs
Marketing costs
Recruitment costs
Rent and rates
Training costs
Depreciation		 2021
£
43,569
16,600
2,656
62,825
2021
£
94,452
8,189
141,546
244,187
2021
£
71,116
5,380
20,223
2,670
513
4,681
710
-
-
20,025
3,127
13,101
141,546		 2020
£
81,103
10,770
3,061
94,934
2020
£
131,325
43,163
180,525
355,013
2020
£
77,990
5,413
30,908
3,006
683
5,638
1,240
100
835
37,965
3,865
12,882
180,525

10. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration, expenses or other benefits paid for the year ended 31 March 2021 or for the year ended 31 March 2020.

Page 27 of 34

ACCURO (CARE SERVICES)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

────────────────────────────────────────────────────────────────────

11. NET INCOME FOR THE YEAR

This is stated after charging:

2021 2020
£ £
Staff pension contributions 6,250 8,886
Depreciation 13,101 12,882
Independent Examinations fees 3,084 2,184
Operating leases rentals - land and buildings 16,500 27,500

12. STAFF COSTS

TAFF COSTS
Wages and salaries
Social security costs
Other pension costs		 2021
£
195,624
7,262
6,250		 2020
£
278,733
13,569
8,886
209,136 301,188

The average number of employees during the year, calculated on the basis of average head count, was as follows:

2021 2020
Number of staff 52 55

No employee received emoluments exceeding £60,000 during either of the above years.

The key management personnel of the Charity comprise the Trustees and key management team as listed on page 4. The total amount of employee benefits (including employer pension and employer national insurance contributions) received by the key management team for their services to the Charity was £120,329 (2020: £92,127).

Page 28 of 34

ACCURO (CARE SERVICES)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

────────────────────────────────────────────────────────────────────

13. TANGIBLE FIXED ASSETS

Leasehold
Improvements
£
Cost
At 1 April 2020
26,002
Additions
-
As at 31 March 2021
26,002
Depreciation
At 1 April 2020
13,002
Charge for the year
6,501
As at 31 March 2021
19,503
Net book value
As at 31 March 2021
6,499
As at 31 March 2020
13,000
14. DEBTORS
Trade debtors
Other debtors
15. CREDITORS – AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Sundry creditors
Other taxes and social security		 Furniture and
Equipment
£
63,370
7,203
70,573
59,094
6,600
65,694
4,879
4,276
2021
£
478
18,631
19,109
2021
£
7,123
2,940
3,014
13,077		 Total
89,372
7,203
96,575
72,096
13,101
85,197
11,378
17,276
2020
£
645
15,114
15,759
2020
£
466
2,543
5,018
8,027

Page 29 of 34

ACCURO (CARE SERVICES)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

────────────────────────────────────────────────────────────────────

16. PENSION COMMITMENTS

The company contributes to a defined contribution pension scheme for the benefit of employees. The amounts included in the accounts represent the contributions paid during the year, which were £6,250 (2020: £8,886). At the balance sheet date £Nil (2020 - £Nil) were payable to the fund.

17. INFORMATION ON FUNDS

Unrestricted funds
General Fund
General Fund – Fixed Assets
Designated – Saturday Club fund
Designated – Stride Club fund
Designated – Under 8 Stay and Play
Designated – Young Adult
Friendship Scheme Club fund
Designated – fixed asset fund
Restricted funds
Adult Friendship Scheme
Children and young people projects
General restricted fund
Tocher House Repairs
Total Funds		 1 April
2020
155,550
17,276
20,890
-
-
-
10,000
203,716
10,729
14,329
2,389
-
27,447
231,163		 Income
90,215
-
-
-
-
-
-
90,215
178,760
218.524
-
397,284
487,499		 Expenditure
(8,674)
(13,101)
-
-
-
-
-
(21,775)
(10,729)
(122,751)
(151,757)
-
(285,237)
(307,012)		 Transfers
between
funds
(51,823)
7,203
-
19,110
10,390
15,120
-
-
-
-
-
-
-		 31 March
2021
185,268
11,378
20,890
19,110
10,390
15,120
10,000
272,156
-
70,338
69,156
-
139,494
411,650

Accuro would like to draw special attention to the following restricted fund donors:

Adult Friendship Scheme

This scheme provides support to adults with a disability in the Harlow and Uttlesford areas. During the financial year funds were also received from various donors to help meet AFS’s project costs .

Page 30 of 34

ACCURO (CARE SERVICES)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

────────────────────────────────────────────────────────────────────

Children and Young Peoples Projects

Funding received from Children in Need and other sources to support project costs for Accuro’s Children and Young People’s projects.

Accuro has been contracted by Action for Children, to deliver Shortbreak Services on behalf of Essex County Council. As a result, funding has been received during the 2020-21 financial year to run the following charitable activities:

During each activity genuine respite is provided to parents, carers and siblings.

General Restricted Funds

Funding received to cover core charitable costs.

Tocher House Repairs

Funding received from various sources for the leasehold improvements and general repair work to the building.

Page 31 of 34

ACCURO (CARE SERVICES)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

────────────────────────────────────────────────────────────────────

Prior Year

Unrestricted funds
General Fund
General Fund – Fixed Assets
Designated – Saturday Club
fund
Designated – fixed asset fund
Restricted funds
Adult Friendship Scheme
Action for Children
General restricted fundS
Tocher House Repairs
Children and young people
projects
Total Funds		 1 April
2019
225,927
29,894
22,054
10,000
287,875
10,796
7,219
859
2,277
12,160
33,311
321,186		 Income
78,424
-
-
-
78,424
21,500
188,200
42,300
-
29,500
281,500
359,924		 Expenditure
(148,537)
(12,882)
(1,164)
-
(162,583)
(21,567)
(186,341)
(40,770)
(2,277)
(36,409)
(287,364)
(449,947)		 Transfers
between
funds
(264)
264
-
-
-
-
-
-
-
-
-
-		 31 March
2020
155,550
17,276
20,890
10,000
203,716
10,729
9,078
2,389
-
5,251
27,447
231,163

Page 32 of 34

ACCURO (CARE SERVICES)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Total
Funds Funds 2021
£ £ £
Tangible assets 11,378 - 11,378
Current assets 273,855 139,494 413,349
Current liabilities (13,077) - (13,077)
__ __ __
272,156 139,494 411,650
══════ ══════ ══════
Prior Year
Unrestricted Restricted Total
Funds Funds 2020
£ £ £
Tangible assets 17,276 - 17,276
Current assets 194,468 27,447 221,915
Current liabilities (8,028) - (8,028)
__ __ __
203,716 27,447 231,163
══════ ══════ ══════

19. OTHER FINANCIAL COMMITMENTS

At 31 March 2021, the charity had annual commitments under not cancellable operating leases (excluding VAT) as follows:

2021 2020
Land and Land
Buildings Others buildings Other
£ £ £ £
Leases expiring:
Within one year 1 - 27,500 -
Within two and five years 2 - 55,000 -

20. CONTROLLING PARTY

The charity is controlled by its Trustees.

21. RELATED PARTY TRANSACTIONS

There are no related party relationships and transactions to be disclosed in the financial statements.

Page 33 of 34

ACCURO (CARE SERVICES)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

────────────────────────────────────────────────────────────────────

22. COMPANY LIMITED BY GUARANTEE

All eight members (who are the Trustees of the charity) promise, if the Charity is dissolved while they are members, or within twelve months after they cease to be a member, to contribute such sum (not exceeding £1) as may be demanded of them, towards the payment of the debts and liabilities of the Charity incurred before they cease to be a member, and of the costs, charges and expenses of winding up.

23. PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES

Income from:
Donations
Charitable activities
Investments
Other trading activities
Total income
Expenditure:
Cost of raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
22,136
25,829
2,008
28,451
78,424
94,934
67,649
162,583
(84,159)
-
(84,159)
287,875
203,716		 Restricted
Income
Funds
£
93,300
188,200
-
-
281,500
-
287,364
287,364
(5,864)
-
(5,864)
33,311
27,447		 Total
Funds
2020
£
115,436
214,029
2,008
28,451
359,924
94,934
355,013
449,947
(90,023)
-
(90,023)
321,186
231,163

Page 34 of 34