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|Contents||
|---|---|
|REPORT OF THE TRUSTEES||
|INDEPENDENT AUDITOR'S REPORT .|...12|
|CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES|.15|
|CONSOLIDATED
AND PARENT BALANCE SHEET|16|
|CONSOLIDATED STATEMENT OF CASH FLOWS...|....17|
|NOTES TO THE CASH FLOW STATEMENT.|....18|
|NOTES TO THE FINANCIAL STATEMENTS ..|. 19|
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|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||Funds|Funds|Funds|Funds|
||Note|2023|2023|2023|2022|
|INCOME||||||
|Donations
and legacies||504||504|248,685|
|Charitable
activities||4,796,259||4,796,259|4,159,562|
|Investment
income||54,993||54,993|109,111|
|Community
benefit|trading|64,847||64,847|6,927|
|Other Income||||||
|Gain on disposal of|fixed assets|1,761||1,761|12,750|
|TOTAL||4,918,364||4,918,364|4,537,035|
|EXPENDITURE||||||
|Charitable
activities||5,359,174|580|5,359,754|5,045,783|
|Community
benefit|trading|39,205||39,205|3,386|
|Costs offundraising||5,200||5,200|5,100|
|TOTAL||5,403,579|580|5,404,159|5,054,269|
|NET EXPENDITURE FOR THE YEAR||(485,215)|(580)|(485,795)|(517,234)|
|OTHER RECOGNISED GAINS||||||
|Losses on revaluation
offixed assets||(70,000)||(70,000)||
|MOVEMENT
IN FUNDS FOR THE YEAR BEFORETAX||(555,215)|(580)|(555,795)|(517,234)|
|TAX|||||(1,996)|
|NET MOVEMENT|IN FUNDS FOR THE YEAR|(555,215)|(580)|(555,795)|(519,230)|
|TRANSFER OF UNRESTRICTED FUNDS||||||
|RECONCILIATION|OF FUNDS|||||
|Total funds brought|forward|3,979,490|580|3,980,070|4,499,300|
|TOTAL FUNDS CARRIED FORWARD||3,424,275||3,424,275|3,980,070|
##
##
|||Consolidated|Consolidated|Charitable|Company|
|---|---|---|---|---|---|
||Note|2023|2022|2023|2022|
|FIXEDASSETS||||||
|Tangible fixed assets|12|2,293,451|2,211,850|1,064,501|915,470|
|Investment
property|13|190,000|190,000|||
|Investments|14|||2||
|TOTAL FIXEDASSETS||2,483,451|2,401,850|1,064,503|915,473|
|CURRENT ASSETS||||||
|Debtors|15|800,339|913,747|300,844|639,407|
|Cash at bank and
in hand||663,435|1,213,694|215,529|774,019|
|TOTAL CURRENT ASSETS||1,463,774|2,127,441|516,373|1,413,426|
|LIABILITIES||||||
|Creditors:
Amounts
falling due within||||||
|one year|16|(522,950)|(549,221)|(175,514)|(521,449)|
|NET CURRENT ASSETS||940,824|1,578,220|340,859|891,977|
|TOTAL ASSETS LESSCURRENT||||||
|LIABILITIES||3,424,275|3,980,070|1,405,362|1,807,450|
|NET ASSETS|18|3,424,275|3,980,070|1,405,362|1,807,450|
|GROUP ICHARITABLE COMPANY FUNDS||||||
|Unrestricted
Income Funds:|19|||||
|- General funds||2,963,692|3,397,352|1,375,230|1,725,183|
|- Revaluation
reserve||430,451|500,451|||
|Total Unrestricted
Income Funds||3,394,143|3,897,803|1,375,230|1,725,183|
|Designated
Funds|19|30,132|81,687|30,132|81,687|
|Restricted
income funds|19||580||580|
|GROUP ICHARITABLE COMPANY FUNDS||3,424,275|3,980,070|1,405,362|1,807,450|
##
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|||||Note|2023|2022|
|---|---|---|---|---|---|---|
|CASH FLOWS|FROM|OPERATING ACTIVITIES|||||
|Net cash used|in operating
activities|||1|(388,834)|(1,308,709)|
|CASH FLOWS|FROM|INVESTING ACTIVITIES|||||
|Interest Income|||||10,542|1,543|
|Proceeds from|sale of|property,
plant and equipment|||2,198|12,750|
|Proceeds from|sale of|investment|||||
|Purchase of property,||plant and equipment|||(174,165)|(1,052,365)|
|NET CASH (USED IN)I PROVIDED BY INVESTING ACTIVITIES|||||(161,425)|(1,038,072)|
|Change
in cash and cash equivalents
in
Cash and cash equivalents
at the beginning|||the year
ofthe year||(550,259)
1,213,694|(2,346,781)
3,560,475|
|Cash and cash equivalents
at the end of|||the year||663,435|1,213,694|
##
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||||Consolidated||
|---|---|---|---|---|
||||2023|2022|
||Net (expenditure)/income
for the year as per||||
||the Statement of Financial
Activities||(555,795)|(519,230)|
||Adjustments
for:||||
||Interest income shown
in investing|activities|(10,542)|(1,543)|
||Depreciation
charges||22,127|31,113|
||Revaluation
offixed assets||70,000||
||Non cash element
on merger|||(393,879)|
||(Gain) / loss on disposal offixed assets||(1,761)|(8,827)|
||Decrease/(Increase)
in debtors||113,408|(446,707)|
||(Decrease)/Increase
in creditors||(26,271)|30,364|
||Net cash used in operating
activities||(388,834)|(1,308,709)|
|2|ANALYSIS OF CASH AND CASH|EQUIVALENTS|||
||||Consolidated||
||||2023|2022|
||Cash at bank and
in hand||663,435|1,213,694|
||Total cash and cash equivalents||663,435|1,213,694|
##
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|DONATIONS
AND LEGACIES||||
|---|---|---|---|
||Consolidated|||
||Unrestricted|Total|Total|
||Funds|Funds|Funds|
||2023|2023|2022|
|Donations|504|504|6,374|
|Ac uisition of Flat S aces Foundation|||242,311|
|Total|504|504|248,685|
##
|||Consolidated|Consolidated||
|---|---|---|---|---|
|||Unrestricted|Total|Total|
|||Funds|Funds|Funds|
|||2023|2023|2022|
|Local Authority|/ NHS contracts|4,288,650|4,288,650|3,665,511|
|Customer
contributions||258,079|258,079|269,752|
|Private counselling||117,257|117,257|36,444|
|Sundry income||40,521|40,521|16,238|
|Use of buses||4,765|4,765|600|
|Dial-a-ride||6,466|6,466|4,892|
|Coronavirus
Job Retention|||||
|Scheme grant||||418|
|Grants received||80,521|80,521|165,707|
|Total||4,796,259|4,796,259|4,159,562|
|The inco|me|received from charitable
activities
is split acros|s the group's
key activities as follows:|s the group's
key activities as follows:|
|---|---|---|---|---|
||||Consolidated||
||||2023|2022|
|Training|and|education||9,154|
|Care|||4,152,205|3,533,539|
|Transport|||475,314|569,346|
|Health and social welfare||||2,230|
|Information||and counsellin|168,740|45,293|
|Total|||4,796,259|4,159,562|
##
##
|INVE|STMENT INCOME||||
|---|---|---|---|---|
|||Consolidated|||
|||Unrestricted|Total|Total|
|||Funds|Funds|Funds|
|||2023|2023|2022|
|||E|||
|Bank|interest|10,542|10,542|1,543|
|Rent|received|44,451|44,451|107,568|
|Total||54,993|54,993|109,111|
##
|||||Consolidated|Consolidated||
|---|---|---|---|---|---|---|
|||||Unrestricted|Total|Total|
|||||Funds|Funds|Funds|
|||||2023|2023|2022|
|Disabled|Pro|ert|Lets|64,847|64,847|6,927|
|Total||||64,847|64,847|6,927|
##
|||||Consolidated|Consolidated||||
|---|---|---|---|---|---|---|---|---|
|||||||Health|||
|||||Information||8|||
|||||&|Adapted|Social|2023|2022|
||Central|Care|Transport|Counselling|Holidays|Welfare|Total|Total|
|Direct staff|||||||||
|costs|697,224|3,001,290|259,804|250,502|||4,208,820|3,741,710|
|Consultancy||268,162|||15,720||283,882|306,659|
|Transport costs||4,436|79,682||||84,118|88,778|
|Other direct|||||||||
|costs||17,537|7,239||||24,776|36,912|
|Daycare club
amenities||42,776|||||42,776|26,589|
|Motor and travel||36,384|||||36,384|37,162|
|Bad debts|||||||||
|written-off|16|1,342||33|||1,391|6,163|
|Support costs|191,492|285,791|38,091|126,147|2,467||643,988|769,909|
|Governance|18,123|9,000|3,796|2,700|||33,619|31,901|
|Community
Benefit Trading|||||39,205||39,205|3,386|
|Fundraising|5,200||||||5,200|5,100|
|Total|912,055|3,666,718|388,612|379,382|57,392||5,404,159|5,054,269|
##
##
##
||||General||Total|||Basis of|
|---|---|---|---|---|---|---|---|---|
||||Fundraising|Support|Governance||Funds|Apportionment|
|||||||2023|2022||
|Support staff|costs|||89,926||89,926|83,820|Time|
|Establishment|costs|||264,474||264,474|332,296|Usage|
|Administration|expenses|||119,999|5,346|119,999|156,608|Usage|
|Equipment
and maintenance||||33,206||33,206|30,998|Usage|
|Advertising
and publicity||||27,332||27,332|47,616|Usage|
|Recruitment
expenses||||46,797||46,797|30,610|Usage|
|Trustee Expenses|||||1,323|1,323|1,137|Governance|
|Legal and professional||fees||31,076||31,076|33,770|Usage|
|Audit fees|||||26,950|32,296|30,764|Governance|
|Bank charges|and interest|||9,052||9,052|6,601|Usage|
|Lease interest||||||||Usage|
|Depreciation|offixed||||||||
|assets||||22,126||22,126|31,113|Usage|
|Loss on Fixed Asset|||||||21,577|Usa e|
|Total||||643,988|33,619|677,607|806,910||
|This is st|ated after cha|rging:|||||
|---|---|---|---|---|---|---|
||||||Charitable||
||||Consolidated||Company||
||||2023|2022|2023|2022|
||||F||||
|Depreciation|||22,127|31,113|7,749|8,443|
|Operating|lease charges||51,173|82,890||44,890|
|Auditor's|remuneration|—Audit fee|26,950|28,874|16,800|15,000|
|Tax services|||3000|1,000|||
|Other advice|||150|890|||
##
##
##
||||Consolidated|Consolidated|
|---|---|---|---|---|
||||2023|2022|
|Salaries and|other costs||3,666,800|3,327,931|
|Social Security costs|||298,779|270,879|
|Pension costs|||90,411|81,588|
|Total|||4,055,990|3,680,398|
|Employees'|emoluments||||
|between|||2023|2022|
|f60,000 - 670,000|||||
|f70,000 - 880,000|||||
|690,000 —6100,000|||||
|The average|number of employees|during the year was as follows:|||
||||2023|2022|
|Carers|||139|127|
|Drivers|||15|17|
|Administration|||39|37|
|Total|||193|181|
##
|OPERATI|NG LEASE COMMITMENTS|||
|---|---|---|---|
|||Consolidated||
|Land||2023|2022|
|Less than|1 Year|41,225|72,026|
|2-5Years||86,530|109,675|
|More than|5 ears|456,618|468,000|
|Total||584,372|649,701|
##
##
##
##
|Provision
ha|s been made|for|taxation|aris|ing
in the year to|30September|2023as follow|s:|s:|s:|
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||Consolidated|||
|||||||||2023||2022|
|Corporation|Tax provision|for|the year|at|25%||||||
|Cor oration|tax on Prior Year|||||||||1,996|
|Total||||||||||1,996|
|TANGIBLE|FIXEDASSETS||||||||||
|||||||Consolidated|||||
||||Freehold||Furniture,|Buses 8|||||
||||Land|84|Fixtures &|Motor|IT|Office|||
||||Property||Fittings|Vehicles|Equipment|Equipment||Total|
|CostNalu ation|||||||||||
|At 1 October|||||||||||
|2022|||2,176,846||14,938|566,358|104,952|89,487|2,952,581||
|Additions|||143,785||2,179||11,978|16,223||174,165|
|Acquired|||||||||||
|Disposals||||||(95,967)|(9,601)|(50,482)|(156,050)||
|Revaluation|||(70,000)|||||||(70,000)|
|At 30|||||||||||
|September|2023||2,250,631||17,117|470,391|107,329|55,228|2,900,696||
|Depreciation|||||||||||
|At 1 October|||||||||||
|2022|||||3,053|566,358|95,111|76,209||740,731|
|Charge for the|||||||||||
|pel'Iod|||||3,356||9,411|9,360||22,127|
|Eliminated
on|||||||||||
|disposal||||||(95,967)|(9,601)|(50,045)|(155,613)||
|Revaluation|||||||||||
|At 30|||||||||||
|September|2023||||6,409|470,391|94,921|35,524||607,245|
|Net Book|||||||||||
|Values|||||||||||
|At 30|||||||||||
|Se tember|2023||2,250,631||10,708||12,408|19,704|2,293,451||
|At 1 October|||||||||||
|2022|||2,176,846||11,885||9,841|13,278|2,211,850||
##
##
##
##
|||Charitable|Company||
|---|---|---|---|---|
||Freehold|IT|Office||
||Property|Equipment|Equipment|Total|
|Cost|||||
|At 1 October 2022|905,629|79,919|3,989|989,537|
|Additions|143,785|2,582|10,414|156,781|
|Transfer
in|||||
|Disposal||(9,601)|(3,031)|(12,632)|
|At 30Se tember 2023|1,049,414|72,900|11,372|1,133,686|
|Depreciation|||||
|At 1 October 2022||70,135|3,932|74,067|
|Charge for the year||6,577|1,173|7,750|
|Disposal||(9,601)|(3,031)|(12,632)|
|At 30Se tember 2023||67,111|2,074|69,185|
|Net Book Values|||||
|At 30Se tember 2023|1,049,414|5,789|9,298|1,064,501|
|At 1 October 2022|905,629|9,784|57|915,470|
|INVESTMENT PROPERTY|||||
||||Consolidated|Charitable|
|||||Company|
|CostNaluation|||||
|At 1 October 2022 and 30Se tember 2023|||190,000||
|Net Book Values|||||
|At 30Se tember 2022 and 30Se tember 2023|||190,000||
##
##
||||Consolidated|Consolidated|Charitable|Company|
|---|---|---|---|---|---|---|
||||2023|2022|2023|2022|
|Members'|shares ofF1 each purchased|at 1 October 2022|||3|3|
|Dis osal|ofSCA Fenwick 2 Ltd||||1||
|Total Shares at 30|||||||
|Se tember 2023|||||||
|Subsidiary|Subsidiary||Entity|Status||Principal
Activity|Principal
Activity|Interest Held|Gross
Income|Surplus I
(Deficit)|
|---|---|---|---|---|---|---|---|---|---|---|
|SCA Care|||Registered|Society||Provision|ofcare|Member|||
|||||||services|||4,152,966|279,500|
|SCA Transport|||Registered|Society||Provision|oftransport|Member|||
|SCA Fenwick|2 Limited||Registered|Society||services
Provision|of health and|Member|480,454|(256,683)|
|Options Wellbeing||Trust|Charitable|private||welibeing
Provision|services
ofgambling|Registered||(445)|
||||company|limited|by|awareness|and|legal entity|||
|The Steven James||Practice|guarantee
Charitable|private||counselling
Provision|services
of gambling|Registered|265,326|(167,408)|
||||company|limited|by|awareness|and|legal entity|||
|Flat Spaces Foundation|||guarantee
Charitable|private||counselling
Provision|services
ofadapted|Registered||(16,648)|
||||company|limited|by|holidays||legal entity|||
|Flat Spaces (Ropley) Ltd|||guarantee
Company|limited||Operator ofadapted||Registered|12,415|(6,372)|
||||by shares|||holiday let||legal entity|65,447|14,349|
|Southampton|Healthy||Company|limited||Dormant||Registered|||
|Living|||by guarantee|||||legal entity|||
##
|DEBTORS||||||
|---|---|---|---|---|---|
|||||Charitable||
|||Consolidated|||Company|
|||2023|2022|2023|2022|
|Trade debtors||520,537|590,870||8,346|
|Other debtors||14,871|8,297|||
|VAT||19,033|9,063|13,847|3,948|
|Prepayments|and accrued|||||
|income||245,898|305,517|26,288|28,298|
|Amounts
due|from Related Societies:|||||
|SCA Care||||12,199|339,308|
|SCA Transport|Services|||2,770||
|SCA Fenwick|2 Limited||||14,000|
|Flat Spaces Ropley||||233||
|Flat S aces Foundation||||245,507|245,507|
|Total||800,339|913,747|300,844|639,407|
##
|CREDIT|ORS: Am|ounts|falling due within one year|||||
|---|---|---|---|---|---|---|---|
|||||||Charitable||
|||||Consolidated|||Company|
|||||2023|2022|2023|2022|
|Trade creditors||||101,417|96,691|25,444|24,412|
|Other creditors||||44,498|87,738|8,530|7,939|
|Social Security and other|||taxes|76,635|73,464|16,768|18,649|
|Accruals||||220,711|265,237|24,851|57,399|
|Deferred|income (Note 16)|||79,689|26,091|||
|Amounts|due to Related Societies:|||||||
|SCA 'Transport|||||||197,219|
|0 tions|Wellbein|Trust||||99,921|215,831|
|Total||||522,950|549,221|175,514|521,449|
##
|MOVEMENTS
IN|DEFE|RRED INCOME|||||
|---|---|---|---|---|---|---|
||||||Charitable||
||||Consolidated|||Company|
||||2023|2022|2023|2022|
|Deferred
income|at 1 October||||||
|2022|||26,091|16,451|||
|Income released|during|the year|(144,852)|(16,451)|||
|Income deferred|in the|ear|198,450|26,091|||
|Deferred income|at 30||||||
|Se tember 2023|||79,689|26,091|||
##
|18|ANALYSIS|OF NET|AS|SETS BETWEEN|FUNDS|||||
|---|---|---|---|---|---|---|---|---|---|
||||||||Consolidated|||
||||||Unrestricted|Designated|Restricted|Total|Total|
||||||Funds|Funds|Funds|Funds|Funds|
||||||2023|2023|2023|2023|2022|
||||||||||E|
||Tangible fixed assets||||2,293,451|||2,293,451|2,211,850|
||Investment|Properties|||190,000|||190,000|190,000|
||Current assets||||1,392,719|71,055||1,463,774|2,127,441|
||Current
liabilities||||522,950|||522,950|549,221|
||Net assets|at 30||||||||
||Se tember|2023|||3,353,220|71,055||3,424,275|3,980,070|
|||||||||Charitable|Company|
||||||Unrestricted|Designated|Restricted|Total|Total|
||||||Funds|Funds|Funds|Funds|Funds|
||||||2023|2023|2023|2023|2022|
||Tangible fixed assets||||1,064,501|||1,064,501|915,470|
||Investments||||2|||2|3|
||Current assets||||486,241|30,132||516,373|1,413,426|
||Current
liabilities||||175,514|||175,514|521,449|
||Net assets|at 30||||||||
||Se tember|2023|||1,375,230|30,132||1,405,362|1,807,450|
|19|ANALYSIS|OF CHARITABLE FUNDS||||||||
||||||||Consolidated|||
|||||||At|Incoming|Outgoing|At|
|||||||01.10.22|Resources|Resources|30.09.23|
||Analysis of Movements|||in||||||
||Unrestricted|Funds||||||||
||General
Fund|||||3,397,352|4,917,784|(5,351,444)|2,963,692|
||Revaluation|reserve||||500,451||70,000|430,451|
||Total Unrestricted||Funds|||3,897,803|4,917,784|5,421,444|3,394,143|
||Analysis of|Movements||in||||||
||Designated|Funds||||||||
||Action Fund|||||81,687|580|52,135|30,132|
||Total Desi|nated Funds||||81,687|580|52,135|30,132|
||Analysis of|Movements||in||||||
||Restricted Funds|||||||||
||Hardshi
fund|||||580||580||
||Total Restricted Funds|||||580||580||
||Total Funds|||||3,980,070|4,918,364|5,474,159|3,424,275|
##
##
|or the year ended|30|September 2023|||||
|---|---|---|---|---|---|---|
|||||Charitable|Company||
||||At|Incoming|Outgoing|At|
||||01.10.22|Resources|Resources|30.09.23|
|Analysis ofMovements||in|||||
|Unrestricted
Funds|||||||
|General
Fund|||1,725,183|561,522|911,475|1,375,230|
|Total Unrestricted|Funds||1,725,183|561,522|911,475|1,375,230|
|Analysis ofMovements||in|||||
|Designated
Funds|||||||
|Action Fund|||81,687|580|52,135|30,132|
|Total Desi
nated Funds|||81,687|580|52,135|30,132|
|Analysis ofMovements||in|||||
|Restricted Funds|||||||
|Hards hi
fund|||580||580||
|Total Restricted Funds|||580||580||
|Total Funds|||1,807,450|562,102|964,190|1,405,362|
##
##
##
##
##
||||Consolidated|Consolidated||
|---|---|---|---|---|---|
|||At|Incoming|Outgoing|At|
|Prior year||01.10.21|Resources|Resources|30.09.22|
|Analysis ofMovements|in|||||
|Unrestricted
Funds||||||
|General
Fund||4,033,421|4,389,513|(5,025,582)|3,397,352|
|Revaluation
reserve||358,888|141,563||500,451|
|Total Unrestricted
Funds||4,392,309|4,531,076|5,025,582|3,897,803|
|Analysis of Movements|in|||||
|Designated
Funds||||||
|Action Fund||100,000|5,959|24,272|81,687|
|Total Desi
nated Funds||100,000|5,959|24,272|81,687|
|Analysis of Movements|in|||||
|Restricted
Funds||||||
|Hardship
fund||3,155||(2,575)|580|
|Mildred Anne Re nolds fund||3,836||3,836||
|Total Restricted Funds||6,991||6,411|580|
|Total Funds||4,499,300|4,537,035|5,056,265|3,980,070|
||||Charitable|Company||
|Prior year||At
01.10.21|Incoming
Resources|Outgoing
Resources|At
30.09.22|
|Analysis ofMovements|in|||||
|Unrestricted
Funds||||||
|General
Fund||2,446,839|307,105|1,028,761|1,725,183|
|Total Unrestricted
Funds||2,446,839|307,105|1,028,761|1,725,183|
|Analysis ofMovements|in|||||
|Designated
Funds||||||
|Action Fund||100,000|5,959|24,272|81,687|
|Total Desi
nated Funds||100,000|5,959|24,272|81,687|
|Analysis ofMovements|in|||||
|Restricted Funds||||||
|Hardship
fund
Mildred Anne Re nolds fund||3,155
3,836||(2,575)
3,836|580|
|Total Restricted Funds||6,991||6,411|580|
|Total Funds||2,553,830|313,064|(1,059,444)|1,807,450|
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