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2024-03-31-accounts

REGISTERED COMPANY NUMBER: 05045034 (England and Wales) REGISTERED CHARITY NUMBER: 1103725

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024

for Adults Supporting Adults (ASA Shared Lives) (A Company Limited by Guarantee)

Prestige Accounting Limited T/A Simon Moss & Co The Finance Centre 34a Southgate Sleaford Lincolnshire NG34 7RY

Adults Supporting Adults (ASA Shared Lives)

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

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6 to 7
Statement of Cash Flows 8
Notes to the Statement of Cash Flows 9
Notes to the Financial Statements 10 to 17

Adults Supporting Adults (ASA Shared Lives) (Registered number: 05045034)

Report of the Trustees for the Year Ended 31 March 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the company are to support the needs of adults in Lincolnshire and other counties who are vulnerable as a result of disability, mental health difficulties or age, and to provide for them as appropriate to achieve an independent and socially inclusive lifestyle as possible.

At present, ASA achieves its aims and objectives by providing the following services, which are provided to individual people based on a person centred plan which keeps the focus on positive outcomes for the client:

ASA's primary contract is with Lincolnshire County Council together with supporting clients in receipts of personal budgets and direct payments.

The further growth of Day Time Provision is likely to be the main focus of expected developments during the forthcoming year.

Public benefit

To benefit the public by providing information of the needs of vulnerable adults.

The trustees confirm that they have complied with the requirements of Section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

STRATEGIC REPORT

Financial review

At 31st March 2024, the charity had £371,195 of unrestricted reserves which includes £16,624 of fixed assets. £68,697 of these reserves have been designated to special reserves by the directors. These are split as follows:

The remaining unrestricted reserves of £302,498 have been kept at a level to fund the ongoing activities. At present represent approximately three months of admin and service costs. This is not considered excessive by the directors.

Principal funding sources

ASA's principal funding sources are direct payments funded by Lincolnshire County Council, Lincolnshire Partnership Foundation NHS Trust and NHS together with funds received direct from clients.

Page 1

Adults Supporting Adults (ASA Shared Lives) (Registered number: 05045034)

for the Year Ended 31 March 2024

Report of the Trustees

STRATEGIC REPORT

Financial review

Investment policy and objectives

ASA directors and senior management team will exercise a general duty of care when carrying out investment activities. They will consider the suitability for their charity of any investment. They will consider the need for diversification to reduce the risk of losses resulting from concentrating on particular investment, or type of investment.

Investments will be reviewed at least on an annual basis, or at such time that an investment term is complete, if sooner.

To reduce risks the directors and senior management team will consider the following when investing surplus funds:

Reserves policy

It is the policy of ASA that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The directors consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue ASA's current activities whilst consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 16 February 2004 and registered as a charity on 12 May 2004. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £10.

Organisational structure

The Operations Manager is in charge of the Area Managers for South, East and West, who in turn are in a charge of the Area Supervisors for South, East and West.

Induction and training of new trustees

Potential trustees are already familiar with the practical work of the charity having met with both the Chief Executive and Chair and attended a Trustees meeting as a guest.

Additionally, potential trustees are invited to attend operational visits / staff shadowing and receive the following documents and information:

Existing trustees meet staff regularly and attend a minimum of one training away day per year.

Setting key management remuneration

All personal remuneration is discussed by the HR committee and a decision regarding any remuneration proposals are put to the board for authorisation.

Funds held on behalf of others

Adults Supporting Adults manage Lincolnshire County Council funds which are not part of these accounts.

Page 2

Adults Supporting Adults (ASA Shared Lives) (Registered number: 05045034)

Report of the Trustees for the Year Ended 31 March 2024

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

05045034 (England and Wales)

Registered Charity number

1103725

Registered office

18 Northgate Sleaford Lincolnshire NG347BJ

Trustees

N Armstrong Director N J L Horner Director Mrs P E Railton Director (resigned 5 September 2022) H J Sanders Director K Phillips Director Miss O Armstrong Director Mrs E Wheelwright Director (appointed 26 June 2023)

Independent Examiner

Simon Moss FCCA Prestige Accounting Limited T/A Simon Moss & Co The Finance Centre 34a Southgate Sleaford Lincolnshire NG34 7RY

Bankers

Handelsbanken 5 Henley Way Doddington Road Lincoln LN6 3QR

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 7 October 2024 and signed on the board's behalf by:

K Phillips - Trustee

Page 3

Independent Examiner's Report to the Trustees of Adults Supporting Adults (ASA Shared Lives)

Independent examiner's report to the trustees of Adults Supporting Adults (ASA Shared Lives) ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity's 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 your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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.

Simon Moss FCCA

Prestige Accounting Limited T/A Simon Moss & Co The Finance Centre 34a Southgate Sleaford Lincolnshire NG34 7RY

7 October 2024

Page 4

Adults Supporting Adults (ASA Shared Lives)

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2024

Unrestricted
fund
Designated
Notes
£
£
INCOME AND ENDOWMENTS FROM
Charitable activities
2
991,862
-
Investment income
3
7,654
-
Total
999,516
-
EXPENDITURE ON
Charitable activities
4
Staff costs
908,507
-
Support costs
58,344
12,078
Total
966,851
12,078
NET INCOME/(EXPENDITURE)
32,665
(12,078)
Transfers between funds
15
(12,641)
12,641
Net movement in funds
20,024
563
RECONCILIATION OF FUNDS
Total funds brought forward
282,474
68,134
TOTAL FUNDS CARRIED FORWARD
302,498
68,697
31.3.24
Total
funds
£
991,862
7,654
999,516
908,507
70,422
978,929
20,587
-
20,587
350,608
371,195
31.3.23
Total
funds
£
928,956
-
928,956
845,854
63,095
908,949
20,007
-
20,007
330,601
350,608

The notes form part of these financial statements

Page 5

Adults Supporting Adults (ASA Shared Lives) (Registered number: 05045034)

Statement of Financial Position

31 March 2024

Unrestricted
fund
Designated
Notes
£
£
FIXED ASSETS
Intangible assets
10
12,846
-
Tangible assets
11
3,778
-
16,624
-
CURRENT ASSETS
Debtors
12
185,486
-
Cash at bank and in hand
210,279
68,697
395,765
68,697
CREDITORS
Amounts falling due within one year
13
(109,891)
-
NET CURRENT ASSETS
285,874
68,697
TOTAL ASSETS LESS CURRENT
LIABILITIES
302,498
68,697
NET ASSETS
302,498
68,697
FUNDS
15
Unrestricted funds
TOTAL FUNDS
31.3.24
Total
funds
£
12,846
3,778
16,624
185,486
278,976
464,462
(109,891)
354,571
371,195
371,195
371,195
371,195
31.3.23
Total
funds
£
1,305
4,320
5,625
175,993
263,905
439,898
(94,915)
344,983
350,608
350,608
350,608
350,608

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The financial statements were approved and authorised for issue by the Board of Trustees and authorised for issue on 7 October 2024 and were signed on its behalf by:

The notes form part of these financial statements

continued...

Page 6

Adults Supporting Adults (ASA Shared Lives) (Registered number: 05045034)

Statement of Financial Position - continued 31 March 2024

K Phillips - Trustee

The notes form part of these financial statements

Page 7

Adults Supporting Adults (ASA Shared Lives)

Statement of Cash Flows
for the Year Ended 31 March 2024
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of intangible fixed assets
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
31.3.24
£
23,438
23,438
(14,280)
(1,741)
7,654
(8,367)
15,071
263,905
278,976
31.3.23
£
27,427
27,427
-
(2,441)
-
(2,441)
24,986
238,919
263,905

The notes form part of these financial statements

Page 8

Adults Supporting Adults (ASA Shared Lives)

Notes to the Statement of Cash Flows for the Year Ended 31 March 2024

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

31.3.24 31.3.23
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 20,587 20,007
Adjustments for:
Depreciation charges 5,022 2,219
Interest received (7,654) -
Increase in debtors (9,493) (4,185)
Increase in creditors 14,976 9,386
Net cash provided by operations 23,438 27,427

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash At 1.4.23
£
Cash flow
£
At 31.3.24
£
Cash at bank and in hand 263,905 15,071 278,976
263,905 15,071 278,976
Total 263,905 15,071 278,976

The notes form part of these financial statements

Page 9

Adults Supporting Adults (ASA Shared Lives)

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

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentation currency of the financial statements is the Pound Sterling (£).

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.Trade debtors are recognised at the transaction price, less provision for impairment.

Expenditure

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

Governance costs

These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustee's meetings and reimbursed expenses.

Intangible assets

Amortisation is provided at the following annual rate in order to write off each asset over its estimated useful life.

Computer software - 33% on cost

Intangible assets are initially measured at costs. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on cost Office equipment - 33% on cost

Tangible fixed assets are held at cost less depreciation.

Taxation

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

Fund accounting

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

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

continued...

Page 10

Adults Supporting Adults (ASA Shared Lives)

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

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

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

Going concern

The trustees consider that there are no material uncertainties regarding the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

2. CHARITABLE ACTIVITIES

Direct payments/private provision
Donations
Other income
Training and Consultancy
Lincolnshire County Council Service Contract
INVESTMENT INCOME
Deposit account interest
CHARITABLE ACTIVITIES COSTS
Staff costs
Support costs
SUPPORT COSTS
Staff costs
Support costs
31.3.24
£
854,247
837
23,998
40,640
72,140
991,862
31.3.24
£
7,654
Support
Direct
costs (see
Costs
note 5)
£
£
906,459
2,048
-
70,422
906,459
72,470
Governance
Other
costs
£
£
2,048
-
61,715
8,707
63,763
8,707
31.3.23
£
799,124
367
26,145
30,242
73,078
928,956
31.3.23
£
-
Totals
£
908,507
70,422
978,929
Totals
£
2,048
70,422
72,470

3. INVESTMENT INCOME

4. CHARITABLE ACTIVITIES COSTS

5. SUPPORT COSTS

continued...

Page 11

Adults Supporting Adults (ASA Shared Lives)

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

5. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

==> picture [444 x 279] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |31.3.24|31.3.23| |Staff|Support|Total|Total| |costs|costs|activities|activities| |£|£|£|£| |Other staff costs|1,693|-|1,693|827| |Insurance|-|2,320|2,320|2,821| |-| |Light and heat|2,016|2,016|2,150| |-| |Telephone|16,884|16,884|17,023| |-| |Postage and stationery|4,602|4,602|5,688| |Sundries|355|1,522|1,877|812| |Bad debts|-|-|-|3,842| |Rent|-|7,362|7,362|6,500| |Motor expenses|-|818|818|282| |Repairs and renewals|-|2,847|2,847|980| |-| |Training and consultancy|4,525|4,525|2,137| |-| |Trustees' indemnity insurance|1,089|1,089|1,089| |-| |Computer expenses|9,967|9,967|3,349| |Subscriptions|-|606|606|1,664| |-| |Bank charges|2,135|2,135|2,727| |Amortisation of intangible fixed assets|-|2,739|2,739|765| |-| |Depreciation of tangible fixed assets|2,283|2,283|1,454| |-| |Accountancy and legal fees|8,707|8,707|9,924| |2,048|70,422|72,470|64,034|

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

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

==> picture [441 x 57] intentionally omitted <==

----- Start of picture text -----
|||| |---|---|---| |31.3.24|31.3.23| |£|£| |Depreciation - owned assets|2,283|1,454| |Hire of plant and machinery|1,693|827| |Computer software amortisation|2,739|765|

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

7. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

continued...

Page 12

Adults Supporting Adults (ASA Shared Lives)

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

8. STAFF COSTS
31.3.24 31.3.23
£ £
Wages and salaries 855,825 793,642
Social security costs 30,375 31,243
Other pension costs 20,259 20,030
906,459 844,915
The average monthly number of employees during the year was as follows:
Charitable activities (full time equiv)
31.3.24
33
31.3.23
31
No employees received emoluments in excess of £60,000.
The total employee benefits of the key management personnel of the charity were £104,052 (2023 - £91,940).

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
Designated
£
£
INCOME AND ENDOWMENTS FROM
Charitable activities
926,735
2,221
EXPENDITURE ON
Charitable activities
Staff costs
845,854
-
Support costs
55,453
7,642
Total
901,307
7,642
NET INCOME/(EXPENDITURE)
25,428
(5,421)
RECONCILIATION OF FUNDS
Total funds brought forward
257,046
73,555
TOTAL FUNDS CARRIED FORWARD
282,474
68,134
Total
funds
£
928,956
845,854
63,095
908,949
20,007
330,601
350,608

continued...

Page 13

Adults Supporting Adults (ASA Shared Lives)

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

10. INTANGIBLE FIXED ASSETS

INTANGIBLE FIXED ASSETS
Computer
software
£
COST
At 1 April 2023 15,900
Additions 14,280
At 31 March 2024 30,180
AMORTISATION
At 1 April 2023 14,595
Charge for year 2,739
At 31 March 2024 17,334
NET BOOK VALUE
At 31 March 2024 12,846
At 31 March 2023 1,305

11. TANGIBLE FIXED ASSETS

COST
At 1 April 2023
Additions
At 31 March 2024
DEPRECIATION
At 1 April 2023
Charge for year
At 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
Fixtures
and
Office
fittings
equipment
£
£
3,595
38,257
310
1,431
3,905
39,688
3,595
33,937
43
2,240
3,638
36,177
267
3,511
-
4,320
Totals
£
41,852
1,741
43,593
37,532
2,283
39,815
3,778
4,320

continued...

Page 14

Adults Supporting Adults (ASA Shared Lives)

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

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
Prepayments and accrued income
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
31.3.24
£
179,573
3,500
2,413
185,486
31.3.24
£
2,403
19,574
4,043
83,871
109,891
31.3.23
£
172,078
2,600
1,315
175,993
31.3.23
£
489
7,088
2,623
84,715
94,915

14. LEASING AGREEMENTS

The company had outstanding commitments in respect of operating leases at 31 March 2024 of £3,960 (2023 - £3,250).

15. MOVEMENT IN FUNDS

Unrestricted funds
General
Designated
TOTAL FUNDS
Net movement in funds, included in the above are a
Unrestricted funds
General
Designated
TOTAL FUNDS
At 1.4.23
£
282,474
68,134
350,608
350,608
s follows:
Net
movement
in funds
£
32,665
(12,078)
20,587
20,587
Incoming
resources
£
999,516
-
999,516
999,516
Transfers
between
At
funds
31.3.24
£
£
(12,641)
302,498
12,641
68,697
-
371,195
-
371,195
Resources
Movemen
expended
in funds
£
£
(966,851)
32,665
(12,078)
(12,078)
(978,929)
20,587
(978,929)
20,587

continued...

Page 15

Adults Supporting Adults (ASA Shared Lives)

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

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.22
£
Unrestricted funds
General
257,046
Designated
73,555
330,601
TOTAL FUNDS
330,601
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General
926,735
Designated
2,221
928,956
TOTAL FUNDS
928,956
Net
movement
At
in funds
31.3.23
£
£
25,428
282,474
(5,421)
68,134
20,007
350,608
20,007
350,608
Resources
Movemen
expended
in funds
£
£
(901,307)
25,428
(7,642)
(5,421)
(908,949)
20,007
(908,949)
20,007

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General
Designated
TOTAL FUNDS
At 1.4.22
£
257,046
73,555
330,601
330,601
Net
movement
in funds
£
58,093
(17,499)
40,594
40,594
Transfers
between
funds
£
(12,641)
12,641
-
-
At
31.3.24
£
302,498
68,697
371,195
371,195

continued...

Page 16

Adults Supporting Adults (ASA Shared Lives)

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

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General 1,926,251 (1,868,158) 58,093
Designated 2,221 (19,720) (17,499)
1,928,472 (1,887,878) 40,594
TOTAL FUNDS 1,928,472 (1,887,878) 40,594

16. RELATED PARTY DISCLOSURES

During the year the charity made the following related party transactions:

Duncan & Toplis Limited

K Phillips is a Trustee of Adults Supporting Adults (ASA Shared Lives) and a Director of Duncan & Toplis Limited. Payroll and other accountancy services provided amounted to £3,801 (2023 - £3,111). At the year end date, the amount due to Duncan & Toplis Limited was £776 (2022 - £13).

Page 17