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2022-03-31-accounts

SERVICES FOR INDEPENDENT LIVING

Company Registration No: 04624968 Registered Charity No: 1099020

SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 MARCH 2022

Trustees Angela Higham (Chair)
Tom Misselbrook
Margaret O'Neill (Resigned 7 July 2022)
John Rogers
David Hughes
Shirley Mackay
Julie Thornby
Company Secretary Euan McPherson
Chief Executive Euan McPherson
Charity number 1099020
Company number 04624968
Registered Office 1 Owen Way
Leominster Enterprise Park
Leominster
Herefordshire
HR6 OLA
Auditors Kendall Wadley LLP
Granta Lodge
71 Graham Road
Malvern
Worcestershire
WR14 2JS
Bankers Unity Trust Bank PLC
Nine Brindleyplace
Birmingham
B12HB

SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) CONTENTS

FOR THE YEAR ENDED 31 MARCH 2022

Page
Chair's Welcome 1
Chief Executive’s Summary 2
Celebrating 25 years of making a difference 3 -9
Trustees’ report 10 -14
Statement ofTrustees ‘responsibilities 15
Independent auditors’ report 16-18
Statement of financial activities 19-20
Balance sheet 21
Statement of cashflows 22
Notestotheaccounts 23-37

SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) CHAIR’S WELCOME

FOR THE YEAR ENDED 31 MARCH 2022

Chair’s Welcome

Welcome to the Services for Independent Living (SIL) Annual Report. Thank you for taking the time to read the report and | hope you find its contents interesting.

2021/22 has been a difficult year across the Health and Social Care sector due to both financial and recruitment challenges. Organisations have had to balance the need to recruit staff in a highly competitive market against the need to manage financial pressures brought about by increasing costs.

The board took the strategic decision to give a 10% pay rise to all staff in December 2021 to help with ongoing recruitment and retention performance. It was acknowledged that this may require the release of some reserves in 2022/23 and potentially beyond. However due to SIL's very strong reserves position this was seen as a positive investment.

SIL has managed to maintain its staffing figures during this year.

SIL has seen a new development in the year through the development of a Third-Party Provider service. This is a new initiative for SIL and means we employ Personal Health Assistants on behalf of a Clinical Commissioning Group (CCG) funded individual and manage the associated funding on their behalf. The initial pilot has been successful and SIL will look to expand this service in coming years.

SIL also secured some funding on behalf of Herefordshire Men’s Mental Health (HMMH) Group to employ a HMMH Coordinator for 12 months. This will release capacity for our CEO, Euan McPherson, who initially set up the group and has been coordinating its activities to date.

| would like to take this opportunity to thank SIL staff for another year of providing first class services to disabled people and especially the CEO and Senior Management Team who have worked incredibly hard this year to manage the financial and recruitment pressures mentioned above.

Angela Higham - Chair

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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) CHIEF EXECUTIVE’S SUMMARY

FOR THE YEAR ENDED 31 MARCH 2022

Chief Executive’s Summary

Despite the ongoing challenges presented by Covid -19, the organisation had another strong year.

Social care nationally has been facing a recruitment and retention crisis during the reporting period and this has particularly affected our ability to recruit support workers.

The Board took the decision to agree a 10% pay-rise starting in December 2021 to help improve recruitment and retention; using reserves as necessary to offset the difference between the council's fee uplift and the pay rise. The net result was that recruitment and retention did improve slightly towards the end of the financial year.

SIL ended the year with 114 employees, having had 118 at the start of the period. Although the figures show a slight drop, SIL’s staff turnover stayed below the national average (34.4%).

Financially, having made the investment in salaries, SIL ended the year with a small deficit of £3.6k.

SIL maintains significant reserves and continues to seek opportunities for growth.

One area of potential growth is that of being a ‘Third Party Provider’ for people who have NHS funding via the Clinical Commissioning Group (CCG). This would see SIL employ people on behalf of patients who want to manage their own staff and run the payroll, recruitment etc. The initial pilot during the year was successful and the scheme will be extended in 2022/23.

SIL staff continued to show phenomenal commitment and flexibility, allowing us to deliver first class services throughout the year. | would like to thank all of our employees and our trustees for their support and hard work this year. SIL is all about people, from those we support to those we employ, family, friends and partners; this year has again shown how much we can achieve if we work together — thank you

Euan McPherson — Chief Executive

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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) 25 YEARS OF MAKING A DIFFERENCE

FOR THE YEAR ENDED 31 MARCH 2022

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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) 25 YEARS OF MAKING A DIFFERENCE

FOR THE YEAR ENDED 31 MARCH 2022

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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) 25 YEARS OF MAKING A DIFFERENCE

FOR THE YEAR ENDED 31 MARCH 2022

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— CONGRATULATIONS Congratulations to the following employées whe fave been studying additional qualifications:

Achieving their Care Certificates we had Maria Vitelli, Sam Gawler, Annie Brown, Megan Thinam, Joanne Turner, Caitlin Bissell and Zara Cook.

Congratulations went to Christy Dallow, Financial Admin Team Leader and Caroline Batley, Payroll Officer, for completing their Payroll Diploma. With over 25 years’ experience between them running payroll they both said it’s nice to have the papers to prove they can do thejab!

Ruth, Naomi, Angela, Linda, Naomi, Alice, Rob and Joanne have recently completed certificates in:

Commegn Health Conditions Level 2

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Supporting Individuals with Learning Disabilities Level 3
Creative and Therapeutic Activities in Health & Social Care Level 2
Principles of End of Life Care Level 3
Understanding Behaviour that Challenges Level 2
Dementia Awareness Level 2
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Above: PA Jackie Innis with the DPSS PA of the Year Award
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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) 25 YEARS OF MAKING A DIFFERENCE

FOR THE YEAR ENDED 31 MARCH 2022

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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) 25 YEARS OF MAKING A DIFFERENCE

FOR THE YEAR ENDED 31 MARCH 2022

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Christmas Hampers were put together Hi | er . i. > Z
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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) 25 YEARS OF MAKING A DIFFERENCE

FOR THE YEAR ENDED 31 MARCH 2022

The Access Project Team.

“Despite having an enormous project (Access), the difficultigS around Sc much work to do as a result, and keeping up the day job ¢ : ou are é still willing and responsive to other team's demands. | thinkeyau fave amazing resilience and are great role modé@is. ; Thank you for not making me feel like a nuisance@¥hen ) appreciate you! priorities could easily be elsewhere From a colleague ‘Team. 5 rememberble bythetheir wonderful names,care we given were inby awe your of © attention with a little humour thrown in". 1 a service user's husband

"For supporting @vith Various things Such as Sorting out details with Halo, playing rugby afd being a great driver. He also Said about how you nave c encouraged ‘o get out more and he feels so confide 1 you by his side.He trusts SIL as an organisation more than he has ev: sted supp: workers@#etore the point that he says we could send him any suppo

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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) 25 YEARS OF MAKING A DIFFERENCE

FOR THE YEAR ENDED 31 MARCH 2022

Support Workers: Donna Tranter, Chelsey Fulcher, Naomi Fulcher, Marilyn Phillips, Lisa Spencer, Abi Neville, Hayley Secker, Charie Barrington.

“1 would like to say a great big thank you to all of my team, for everything. | think that you all do an amazingjob and| also feel that you all deserve special recognition”.

From service usenS€

Millie Davies, Business Support

"| wanted to acknowledge how brilliant Millie is. She is a tremendous asset to SIL; nothing is too much trouble, she is polite and responsive and delivers work so efficiently. | really do think she is brilliant”.

From colleague, Paula Palmer

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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT)

FOR THE YEAR ENDED 31 MARCH 2022

1. Introduction

The Trustees present their report and accounts for the year ended 31 March 2022.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”.

2. Structure, Governance & Management

2.1. Constitution

The charity is also a Company Limited by Guarantee and is therefore governed by Articles of Association. It was incorporated on 24 December 2002. Registered charity status was obtained on 15.August 2003. SIL works with all disabled and older people who can benefit from our services.

2.2 Our Charitable Objects

To relieve disabled people and their family carers through the provision and promotion of services which foster independent living and improve their conditions of life, and which assist disabled people and their family carers to actively participate in and integrate into society.

Our Vision (the change we would like to see)

To enable people affected by disabilities to exercise choice and control, to live independent lives, and to actively participate in society.

SIL’s Mission

The provider of choice for individual care and support, empowering people to lead an independent life.

SIL’s Guiding Principles:

2.3 Public Benefit

Trustees have carefully considered the public benefit duty and are satisfied that the organisation meets this requirement. All our activity is directed towards the benefit of disabled people and family carers with the aim of fostering equality through the provision of services and information.

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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (continued) FOR THE YEAR ENDED 31 MARCH 2022

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eEmployment Law advice and information to disabled people employing their own staff through a direct payment e Payroll and financial management services to disabled people employing their own staff

2.5 Achievement of objectives 2021/22

SIL supported approximately 300 people throughout Herefordshire in 2021/22 through the services outlined above. The people who use SIL’s services include people with physical disabilities, learning disabilities, mental ill health, Acquired Brain Injuries and carers.

2.6 Governance

Consistent with our vision SIL is a service user led/ controlled organisation, having at least 50% disabled trustees, or family carers. A register of interest is maintained and declarations of potential conflicts of interests are a standing agenda item at monthlyPerformance. BoardCommitteemeetings. Themembership Trusteesisalsodetermined operate theby followingthe skills andcommitteesexperience whichof reportindividualto theTrustees. Board: Finance and Service

2.7 Recruitment of Trustees

SIL uses various channels to attract and identify Trustees with the skills and knowledge to effectively direct the affairs of the charity, including external adverts.

Prospective Trustees complete an application form and a declaration of eligibility and have an interview with the Chair and Chief Executive. They are invited to attend three Board meetings, where they have speaking, but not voting, rights and are supplied with a role description / person specification / ‘The Essential Trustee’ guide. Post Board approval they sign a Contract / Code of conduct and Register of Interests. Access needs are determined in order to provide appropriate support and equipment. A comprehensive induction is provided. In 2021/22 the Trustees have provided excellent attendance at all our meetings and adapted to attending Zoom meetings.

2.8 Evaluation of Board Performance

SIL has two standing committees (Service Performance and Finance) and a Board meeting on a monthly basis. All trustees have attended at least the minimum number of Board meetings

Quality & Impact

CQC Rating — Good Disability Confident Leader Employer ACAS Model Workplace

Also see section the preceding pages, a year in the life of SIL service users (SU), staff and Trustees.

2.9 Memberships

SIL is a member of the following organisations and Alliances

SIL is a signatory to the Social Care Commitment; a promise to provide high quality social care services.

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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (continued) FOR THE YEAR ENDED 31 MARCH 2022

2.10 Annual Risk Assessment

In a year where our risks have been heightened and the organisation's resilience has been tested to the maximum, the organisation has responded in a focused and efficient manner continuing to deliver our services to all our users. An assessment of our major risk rankings is shown in the table below.

Risk Category Specific Risk Scale 1-5
Human Resources Staff Retention 2
Staff Recruitment 4
Business Resilience Management response 1
Staff Response 3
Disaster Recovery 2
Competitiveness Reputation 1
Efficiency 3
Assistive Technology 3
Development Strategic Direction 2
Opportunities explored 2
Software enhancements 2
Growth of existing services 4
Financial Available reserves 1
AnnualSurplus/deficit 2

2.11 Organisational Structure

SIL promotes the employment of disabled people in line with our guiding principle, ‘Using the skills of disabled people’, and guarantees a job interview to disabled candidates meeting the essential criteria. Approximately 25% of staff are either disabled or have substantial caring responsibilities; our target is to achieve 30%. SIL holds the Disability Confident Leader’ award.

Staff are based at Head Office in Leominster. The Trustees delegate the day-to-day management ultimately to the Chief Executive, who heads a senior management team comprising Heads of Service, HR Manager and Finance Manager who report to the Board monthly. The remuneration of key management personnel is set by the Board of Trustees.

At 31 March 2022 SIL employed a headcount total of 119 staff — 106 (89%) of whom were providing services and 13 (11%) were support staff.

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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (continued)

FOR THE YEAR ENDED 31 MARCH 2022

Organisation Chart

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SERVICES FOR INDEPENDENT LIVING (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (continued) FOR THE YEAR ENDED 31 MARCH 2022

  1. Achievements and Successes in 2021/22 Listed below are some of our achievements and successes during the year. e Maintained staff recruitment, turnover and sickness at sector leading levels. e Funded a 10% pay award in December 2021 to aid staff recruitment and retention. e Introduced the Third Party Provider Service and increased income for DPSS. e CQC rating ‘Good’ across all areas e Disability Confident Leader Status e Obtained funding for Herefordshire Men’s Mental Health group.

4. Financial Review

The charity has achieved a surplus of £28,291 (2021 £78,611) this year. A small deficit of £3,563 was made on unrestricted funds due to the pay award in December. A surplus of £31,854 was made on the restricted funds.

Total income increased from £2.301m to £2.742m, despite a difficult recruitment market.

Reserves policy

The total funds held by the charity at the year-end amounted to £1,068,082 (2021 £1,039,791). This included restricted funds of £41,272 (2021 £9,418), which related to the Third Party Provider Service, the Infection Control Grant from the Council and a Workforce Retention Grant from the Council that was paid to staff in April.

Free reserves which include the amount of unrestricted funds at the year excluding tangible fixed assets amounted to £600,448 (2021 £614,355).

The Trustees have decided that the unrestricted funds which have not been designated for a specific use together with the value of the head office building should be maintained at a level of the total cost of closure. The Trustees consider that this is a responsible way to maintain reserves and this level of reserves has been maintained throughout the year.

  1. Plans and Priorities 2022-23

Our strategy for 2022/23 is to:

Each service hasa set of targets related to the strategy which are reported in monthly management reports to the board.

  1. Disclosure of information to auditors

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information.

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

< | t | ‘ LULWUG SIATerA Angela Higham Chair Dated 1 September 2022

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SERVICES FOR INDEPENDENT LIVING

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2022

The trustees, who are also the directors of Services for Independent Living for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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SERVICES FOR INDEPENDENT LIVING

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF SERVICES FOR INDEPENDENT LIVING

Opinion

We have audited the financial statements of Services for Independent Living (the ‘charity’) for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 charity'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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

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SERVICES FOR INDEPENDENT LIVING INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SERVICES FOR INDEPENDENT LIVING

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities including fraud

Audit response to risks identified

It should be noted that Auditing standards limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

«47 <

SERVICES FOR INDEPENDENT LIVING

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SERVICES FOR INDEPENDENT LIVING

A further description of our responsibilities is available on the Financial Reporting Council's website at: https:// www. frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Sarah Morley ACA (Senior Statutory Auditor) for and on behalf of Kendall Wadley LLP

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1 September 2022
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Chartered Accountants

Statutory Auditor

Granta Lodge 71 Graham Road Malvern Worcestershire WR14 2JS

Kendall Wadley LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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SERVICES FOR INDEPENDENT LIVING

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

Current financial year

Current financial year
Unrestricted Restricted Total Total
funds funds
2022 2022 2022 2021
Notes £ £ £ £
Income from:
Donations and legacies 3 1,860 71,205 73,065 54,287
Charitable activities 4 2,572,089 94,179 2,666,268 2,245,389
Investments 5 3,019 - 3,019 2,159
Total income 2,576,968 165,384 2,742,352 2,301,835
Expenditure on:
Charitable activities
ILH 6 1,936,568 13,462 1,950,030 1,590,751
Infection Control 6 - 13,950 13,950 17,606
Homecare 6 543,811 16,267 560,078 478,145
Third Party Provider Service 6 - 77,420 77,420 -
Hereford DPSS 6 141,128 3,025 144,153 136,722
Other 6 (31,570) - (31,570) -
Total charitable expenditure 2,589,937 124,124 2,714,061 2,223,224
Net (outgoing)/incoming resources before
transfers (12,969) 41,260 28,291 78,611
Gross transfers between funds 17 9,406 (9,406) - -
Net (expenditure)/income forthe year/
Netmovement in funds (3,563) 31,854 28,291 78,611
Fund balances at 1 April 2021 1,030,373 9418 1,039,791 961,180
Fundbalancesat31March2022 1,026,810 41,272 1,068,082 1,039,791

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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SERVICES FOR INDEPENDENT LIVING

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

Prior financial year

Prior financial year
Unrestricted Restricted Total
funds funds
2021 2021 2021
Notes £ £ £
Income from:
Donations and legacies 3 36,681 17,606 54,287
Charitable activities 4 2,245,389 - 2,245,389
Investments 5 2,159 - 2,159
Total income 2,284,229 17,606 2,301,835
Expenditure on:
Charitable activities
ILH 6 1,590,751 - 1,590,751
Infection Control 6 - 17,606 17,606
Homecare 6 478,145 - 478,145
Hereford DPSS 6 136,722 - 136,722
Total charitable expenditure 2,205,618 17,606 2,223,224
Net (expenditure)/income for the year/
Net movement in funds 78,611 - 78,611
Fund balances at 1 April 2020 951,762 9,418 961,180
Fundbalancesat31March2021 1,030,373 9,418 1,039,791

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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SERVICES FOR INDEPENDENT LIVING

BALANCE SHEET

AS AT 31 MARCH 2022

2022 2021
Notes £ £ £ £
Fixed assets
Goodwill 10 8,854 15,104
Tangible assets 11 417,508 400,914
426,362 416,018
Current assets
Debtors 13 284,887 183,873
Investments 14 295,554 342,069
Cash at bank and in hand 251,299 256,487
831,740 782,429
Creditors: amounts falling due within 15
one year (190,020) (158,656)
Net current assets 641,720 623,773
Total assets less current liabilities 1,068,082 1,039,791
Income funds
Restricted funds 17 41,272 9,418
Unrestricted funds - general 1,026,810 1,030,373
1,068,082 1,039,791

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022, although an audit has been carried out under section 144 of the Charities Act 2011. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006.

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

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

The accounts were approved by the Trustees on 1 September 2022

----- Start of picture text -----
UE WG (fn/ >
A Higham _¥ThornbyJ Thornby
Chair Trustee
----- End of picture text -----

Company Registration No. 04624968

-21-

SERVICES FOR INDEPENDENT LIVING

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2022

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |2022|2021| |Notes|£|£|£|£| |Cash|flows|from|operating|activities| |Cash|(absorbed|by)/generated|from|20| |operations|(42,995)|130,752| |Investing|activities| |Purchase|of tangible|fixed|assets|(11,727)|(17,671)| |Short|term|investments|46,515|(256,245)| |Interest|received|3,019|2,159| |Net|cash|generated|from/(used|in)| |investing|activities|37,807|(271,757)| |Net|cash|used|in|financing|activities|=|=| |Net|decrease|in|cash|and|cash|equivalents|(5,188)|(141,005)| |Cash|and|cash|equivalents|at|beginning|of year|256,487|397,492| |Cash|and|cash|equivalents|at end|of year|251,299|256,487|

----- End of picture text -----

22 =

SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Company information

Services for Independent Living is a private company limited by guarantee and was registered in England and Wales. The registered office is 1 Owen Way, Leominster Enterprise Park, Leominster, Herefordshire, HR6 OLA.

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Voluntary income is recognised as incoming resources when receivable, except insofar as they are incapable of financial measurement.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of business, net of VAT.

= IS=

SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

(Continued)

1.5 Resources expended Expenditure is recognised on an accruals basis asa liability is incurred. Expenditure includes any VAT which cannot be recovered.

Charitable 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.

Creditors represent the amount the charity anticipates it will pay to settle a debt or a provision for goods and services it has received not yet invoiced, measured at settlement amount.

1.6 Intangible fixed assets - goodwill Goodwill represents the excess of the cost of acquisition of businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill shall be considered to havea finite useful life, and shall be amortised on a systematic basis over its life of 4 years,

1.7 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% on cost for buildings, no depreciation on land
Fixtures, fittings & equipment 25% and 33% on cost
Motorvehicles 25%oncost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement offinancial activities.

1.8 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/ expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

24 =

SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

(Continued)

Cash deposits where maturity exceeds three months are treated as short term investments and carried in current assets.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

-25-

SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

-26-

SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

3 Donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
general general
2022 2022 2022 2021 2021 2021
£ £ £ £ £ £
Grants income 1,860 71,205 73,065 36,681 17,606 54,287
Grants receivable for
core activities
Herefordshire Council -
Infection Control - 22,656 22,656 - 17,606 17,606
Coronavirus Government
Grants Receivable - - - 10,000 - 10,000
Coronavirus Job
Retention Scheme 1,860 - 1,860 26,681 - 26,681
Workforce Recruitment
and Retention - 44,167 44,167 - - -
DWPWage Grant - 3,382 3,382 - - -
Education and Skills
FundAgency - 1,000 1,000 - - -
1,860 71,205 73,065 36,681 17,606 54,287

OF =

SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

4 Charitable activities

ILH Homecare _Third Party Hereford DPSS Total Total
Provider 2022 2021
Service
£ £ £ £ £ £
Charitable activities
income 1,969,113 426,120 94,179 176,856 2,666,268 2,245,389
Analysis by fund
Unrestricted funds -
general 1,969,113 426,120 - 176,856 2,572,089
Restricted funds - - 94,179 - 94,179
1,969,113 426,120 94,179 176,856 2,666,268
Forthe yearended 31 March 2021
Unrestricted funds -
general 1,667,925 412,995 - 164,469 2,245,389
1,667,925 412,995 - 164,469 2,245,389
Investments
Unrestricted Unrestricted
funds funds
general general
2022 2021
£ £
Interestreceivable 3,019 2,159

5 Investments

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SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

7 Support costs

Support costs
Support costs Governance costs 2022 2021 Basis of
£ £ £ ¢ allocation
Staffcosts 211,488 - 211,488 214,325
Depreciation 26,450 - 26,450 31,638
Heat and light 4,393 - 4,393 2,370
Rates 2,312 - 2,312 2,030
Building maintenance 5,189 - 5,189 13,053
Print, postage and
stationery 6,074 - 6,074 5,771
Insurance 7,563 - 7,563 6,438
Computer costs 26,948 - 26,948 28,570
Accreditation fees 13 - 13 13
Bank charges 1,899 - 1,899 3,492
Subscriptions 1,870 - 1,870 1,412
Consumables and other
costs 11,507 - 11,507 10,390
Telephone 10,292 - 10,292 5,966
Training 22,697 - 22,697 11,230
Marketing 26,978 - 26,978 7,019
Legal and Professional 1,072 - 1,072 -
Accountancy - 4,868 4,868 5,334 Governance
Committee meeting & Governance
AGM expenses - 5,030 5,030 195
366,745 9,898 376,643 349,246
Analysed between
Charitableactivities 366,745 9,898 376,643 349,246

The above costs are apportioned to charitable activities on a time spent basis.

Governance costs includes payments to the auditors of £4,500 (2021- £4,300) for audit fees.

“34 =

SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

8 Employees

Number of employees

The average monthly number of employees during the year was:

2022 2021
Number Number
Direct charitable activity 102 94
Support 13 10
115 104
Employment costs 2022 2021
£ £
Wages and salaries 2,203,172 1,810,602
Social security costs 167,788 134,591
Other pension costs 56,330 44,323
2,427,290 1,989,516

There were no employees whose annual remuneration was £60,000 or more.

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, none of the trustees were reimbursed for travel expenses (2021: one trustee was reimbursed £141).

10 Intangible fixed assets

Intangible fixed assets
Goodwill
£
Cost
At 1 April 2021 and 31 March 2022 25,000
Amortisation and impairment
At 1 April 2021 9,896
Amortisation charged forthe year 6,250
At 31 March 2022 16,146
Carrying amount
At 31 March 2022 8,854
At31March2021 15,104

-32-

SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

11 Tangible fixed assets

Tangible fixed assets
Freehold land Fixtures, Motor vehicles Total
and buildings fittings &
equipment
£ £ £ £
Cost
At 1 April 2021 459,761 123,949 15,250 598,960
Additions - 11,727 - 11,727
Disposals - (57,088) - (57,088)
At 31 March 2022 459,761 78,588 15,250 553,599
Depreciation and impairment
At 1 April 2021 100,827 91,403 5,816 198,046
Depreciation charged in the year 5,504 17,414 3,785 26,703
Impairment loss reversal (31,570) - - (31,570)
Eliminated in respect ofdisposals - (57,088) - (57,088)
At 31 March 2022 74,761 51,729 9,601 136,091
Carrying amount
At 31 March 2022 385,000 26,859 5,649 417,508
At31March2021 358934 32,546 9,434 400,914

12 Impairments

Impairment tests have been carried out where appropriate and the following impairment loss reversal have been recognised in the statement of financial activities:

2022 2021
£ £
In respect of:
Property, plant and equipment (31,570) -
13 Debtors
2022 2021
Amounts falling due within one year: £ £
Trade debtors 234,505 146,579
Other debtors 39,687 25,266
Prepayments and accrued income 10,695 12,028
284,887 183,873

=33-

SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

14 Current asset investments

14 Current asset investments
2022 2021
£ £
Unlisted investments 295,554 342,069
15 Creditors: amounts falling due within one year
2022 2021
£ £
Other taxation and social security 54,648 35,815
Trade creditors 9,011 22,683
Other creditors 22,277 21,473
Accruals and deferred income 104,084 78,685
190,020 158,656

16 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to the statement of financial activities in respect of defined contribution schemes was £56,330 (2021: £44,323).

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SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

18 Analysis ofnetassets between funds Analysis ofnetassets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2022 2022 2022 2021 2021 2021
£ £ £ £ £ E
Fund balances at 31
March 2022 are
represented by:
Intangible fixed assets 8,854 - 8,854 15,104 - 15,104
Tangible assets 417,508 - 417,508 400,914 - 400,914
Current assets/(liabilities) 600,448 41,272 641,720 614,355 9,418 623,773
1,026,810 41,272 1,068,082 1,030,373 9,418 1,039,791

19 Related party transactions

Remuneration of key management personnel The remuneration of key management personnel, is as follows.

)
2022 2021
£ £
Aggregate compensation 84,595 78,888

Transactions with related parties

, At the year end £178,095 (2021: £207,127) cash was being held separately in a client bank account by the charity on behalf of its service users in connection with the Payroll and Managed Accounts Service, to which the charity operates in an agent capacity.

During the year 3 (2021: 2) trustees received services from the charity amounting to £34,128 (2021: £38,159), at the balance sheet date £3,978 (2021: £2,185) was outstanding.

20 Cash generated from operations 2022 2021
£ £
Surplus for the year 28,291 78,611
Adjustments for:
Investment income recognised in statementoffinancial activities (3,019) (2,159)
Depreciation and impairment oftangible fixed assets 1,383 38,501
Movements in working capital:
(Increase)/decrease in debtors (101,014) 33,761
Increase/(decrease) in creditors 31,364 (17,962)
Cash(absorbedby)/generatedfromoperations (42,995) 130,752

-36-

SERVICES FOR INDEPENDENT LIVING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

21 Analysis of changes in net funds The charity had no debt during the year.

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