REGISTERED COMPANY NUMBER.. 05019104 (England and Wales) REGISTERED CHAIUTY NUMBER: 1105054 REPORT OF THE TRUSTEES AND UNAUDITED FI]4ANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY GUAK4NTEE) Bemard Rogers & Co Bank Gallery High Street Kenilworth Warwickshire CV8 ILY 'ADBVNFIY* 1810912024 COMPANIES HOUSE
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KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY GUARANTEE) CONTENTS OF THE FINANCIAL STATEMEKrs for the Year Ended 31 March 2024 Page Reftrtntt and Administrative Details Report of the Trustee8 Independtnl Examlner's Report Statement of Finantill Artivities Balance Sheet Notes to the Fin4n¢l•l Ststements 8 to 14 Detsiled Siatement of FinanciAI Actlvllles 15 to 16
KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY GUARANTEE) REFERENCE AND ADMINISTRATtVE DETAILS for ihe Year Ended 31 Mareh 2024 TRUSTEES F Bunker A Dalton J Hartley {appointed 4.7.23) G Haynes (appointed 4.7.23) S J Laverne A W Melcalf E A Stevens (resI¢d I1.6.24} D A Lansdowne (resigned 4.7.23) S Luff (resigncd 4.7.23) REGISTERED OFFICE 65 Waverley Road Kenilworth Warwickshire CV8 IJL REGISTERED COMPANY NUMBER 05019104 {England and Wales) REGISTERED CHARITY NUMBER 1105054 INDEPENDENT EXAMINER Bernard Rogers & Co Bank Gallery High Street Kenilworth Warwi¢kshir¢ CV8 ILY Page I
KENILWORTH COMMUNJTY CARE (A COMPANY LIMITED BY GUARArEE) REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 The Trustees present their report 2nd accounts for the year ended 31 March 2024. The accounts hav¢ been prepared in accordance with the accounting policies set out in note I to the accounts and ¢omply with the Companies A¢1 2006 and the Statement of Recommended Practice "Accounting and Reporting by Charities applicable in the UK and the Republic of Ireland (FRS 102)" OBJECTIVES AND ACTIVITtES Objettives and activities The vision of Kenilworth Community Care is that older people from Kenilworth and its immediate vicinity, particularly the frail and those cxperien¢in8 a sense of loneliness and isolation, live a fulfilling life. The mission is to provide the opportunity of social contact, support and a range of enjoyable activities, in a safe environment. We aim to be the most effective and ¢fficient provider of day care for older people in Kcnilworth and its vicinity. and bc knowm as such by all stakeholders. ACHIEVEMENTS AND PERFORMANCE a) Providing day care At Waverley In oddition to the manager, there are 5 ChTe assistants. a ¢aiering M#ger and a part-time offi¢e administrhtor. With help from up to 20 volunteers Waverley offers 80 day care places per week Tuesday through to Friday. At the end of the year we have twelve places sponsored and paid for under the tern?s of a contract with Warwickshire County Council {WCC). the Temaind¢r b¢ing private clients. Our in-house catering manager offers hom¢ cooked lunches for our day clients and the luncheon club allows relatives and visitors to join us for a meal. b) Providlng tr•nsport for loeal community bsed orgnisatlon$ KCC owns a mTnibus whose prime purpose is to provide transport to and from 65 Waverley Road for those living in th¢ CV8 area. When not required by KCC the minibus is used on a regular basis by other charitablelservice organisations from which modest incomes are being generated. At the start of the year we purchased a second. smaller vehicle through donations received. We receive sponsorship to assist with running Costs of both vehicles. c) Offering the local community a base for ¢ommunity orggnisAtiODS Voluntary bodies and societies use rooms at 65 Wavcrley Road for a minimal charge to cover Clcaning and utilities. In¢lud¢d in thex arc the studios for K¢nilworth Talking News. d) Website & providing inforniation 4nd Advice Our ivCbkn1lt¢ i: l(ept vcr), relciiant. providing lin1( lo other orgoni5QtionJ which help th¢ development and advcrtiJing of our services. We a150 have a Facebook page and other so¢ial media. Our quarterly newsletter allows us to circulate news of our activities within the local community. publicly thank individuals and organisations and keep our name in peoples. minds. This has been very positivcly received. Page 2
KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY GUARANfEE) REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE e) Community links Members of the management mmIttee and the Day Centre staff from time to time represent KCC on discussion groups at a number of local organisations. fj Other Services Waverley acts as a provider of replacement batteries for NHS hearing aids. g) Management Committee The management committee (Trustees and cOpted members) meets at intervals of between one and tsvo months throughout the year. It receives regular reports from Ihc Chaimian, Treasurer and Manager. Trustees have assumed responsibilities for the Cowordination of key activities such as overviewing the care provision, finances, human resources, health & safety. advertising. fundraising and public relations. These topics are then reported on at trustee meetings. FINANCIAL REVIEW Copies of the A¢¢ounts for the period l April 2023 - 31 March 2024 are as attached. STRUCTURE, GOVERNANCE AND MANAGEMEwr The TrusteeslDirectors, who are a150 the dire¢tors for the purposes of Company Law and who served during the year were.. F Bunker A Dalton J Hartley G Haynes S J Laverne A W Metcalf E A Stevens D A Lansdowie SLuff (appointed 4 July 2023) (appointed 4 July 2023) (resigned I l June 2024) (resigned 4 July 2023) (resigned 4 July 2023) The TrusteeslDirectors' report was approved by the Board of TrusteeslDireclors. Approved by order of the board of trustees on ....... and sign¢d on its behalf by: S J Laverne - Trust¢e Page 3
INDEPENDENT EXAMIIYER'S REPORT TO THE TRUSTEES OF KENILWORTH COMMUNJTY CARE (A COMPANY LIMITED BY GUARANTEE) ndependenl ¢xxminer'$ report to the trustees of Kenilworth Community Care {A company limited by guarantee) ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responsibilitie$ 2nd 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 a¢¢ounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Ace). Having satisfied myself that thc accounts of the Company are not requiTed to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respecl of my examination of your charity's accounts as carried out under Section 145 of th¢ Charities Act 2011 ('thc 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 I have completed my examination. I confirni that no matters havc come to my attention in conne¢tion with the exarninalion 8ivin8 me cause to believe: a¢¢ounling records were not kept in respect of the Company as required by Seclion 386 of the 2006 A¢l' or the accounts do nol accord with thgse records- or the &ccounls do nol comply with the arxounting requiremenis of Section 396 of the 2006 Act other th any requirement thal the accounts give a tru¢ and fair view which is not 8 matter considered as part of an independent examination,. or the a¢¢ounts have not been prepared in accordance with the method5 and principle5 of thc Statement of Recommended Pra¢tice for accounting and reporting by charities (applicable to charitie5 preparing iheir accounts in acwrdan¢e with the Financial Reporting Standard applicable in the UK And Republic of Ireland (FRS 102)). I have no concems and have Come across no other matters in ¢onne¢tion with the examination to which attention should be dTawn in this report in order lo enable a proper understanding of the a¢¢ounts to be reached. David Rogers BA ACA Bernard Rogers & Co Bank Gallery High Street Kenilworth Watwickshire CV8 ILY 30-q-14 Page 4
KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY GVARANTEE) STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MArch 2024 2024 Totsl funds 2023 Totsl fimds Unrestricted funds Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and lcgacies 9,723 9,723 33.481 Charitable activities Inveslment income 110,794 604 110,794 604 118,209 Totil 121,121 121,121 151,693 EXPENDITURE ON Charitablt attivilies Care support activities 142.309 142,309 127.657 NET INCOME/(EXPENDITURE) (21,188) (21,188) 24.036 RECONCILIATION OF FUNDS Toial ndS brought for+¥ard 99,428 99,428 75,392 TOTAL FUNDS CARRIED FORWARD 78,240 78,240 99,428 The notes fomi part of these financial statements Page 5
KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET 3] March 2024 2024 Total funds 2023 Total funds Unrestricted nds Restricted fund Notes FIXED ASSETS Tangible asse¢s 12 12.753 12,753 17,042 CURRENT ASSETS Debtors Cash at bank and in hand 13 2,055 77.317 2,055 84,817 17,452 70,696 7,500 79,372 7.500 86,872 88,148 CREDITORS Amounts fallin8 due within one year 14 (13,885) (7,500) (21,385) (5,762) NET CURRENT ASSETS 65,487 65,487 82.386 TOTAL ASSETS LESS CURRE LIABILITIES 78240 78,240 99,428 NET ASSE73 78.240 78,240 99,428 FUNDS Unrestricted funds 15 78,240 99,428 TOTAL FUNDS 78,240 99,428 The charitable ¢ompAny 1$ 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 lo 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 (a> ensuring that the charitable company keeps a¢¢ouniing records that Comply with Sections 386 and 387 of the Companies Aci 2006 and preparing financial slatem¢nts which give a true and fair view of the state of affairs of the charitsble company as at the end of each financial year and of its sury)lus or deficit for each financial year in ac¢ordance with the requircments of Sections 394 and 395 and whi¢h otherwis¢ ¢omply with the requirements of ihc Companies A¢t 2006 relating to fjnancial statements, so faT as applieable to the charilable company. (b) The not¢s form part of these finanoial staternents Page 6 ontinued.-.
KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY CUARANTEE) BALANCE SHEET- ¢oDtinued 31 March 2024 These financial statements have been prepared in aordanCe with the provisions applirable to charitable ¢ompaTbies subject to ihe small companies regime. The financial statements wcrc approved by the Board of Trustees and 8uthoTi5ed for issu¢ .Zo.&*.... and were Signed on lis behalf by: on S J LaVerne- Trustee Th¢ notes forni part of these financial statements Page 7
KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY GUAIiAIYTEE) NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing tbe fingntial ststements The financial ststements of the charitable company, which is a public benefit entity under FRS 102, havc 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 IFRS 102) {effective l January 2019),. Financial Reporting Stsndard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial ststements have been prepared under the historical cost ¢onv¢ntion. Intome All income 15 recognised in the Statemenl of Financial Activities once the charity has entiilement to the funds after any perforn)an¢e conditions have been met, il is PTobable thht the income will be reeeived and the amount can be measurèd reliably. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donaiion, unless perforniance ¢onditions r¢quir¢ deferral of the amount. Income tax rewverabl¢ in relation to donations received undcr Gift Aid or deeds of covenant is re¢ognis¢d ai the tirne of the donation. Legacie5 are reeognised on receipt or oiherwise if the Charity has been notified of an irnpending distribution. th¢ amount is known, and receipl expected. If the amount is not knowib. the legacy is treated as a conlingeni asset. Expenditure Liabilities are recognised os expendityre as soon as there is a le8al or constructive obligation ¢ommitting the charity to thal expenditure. il is probablc that a transfer of ¢¢onomi¢ benefits will bc required in settlement the amount of the obligation ¢an be measured reliably. Expenditure is aecounted for on an A¢¢ruals basis has been classified under headings that aggregate all c05t related lo the category. Where costs cannot be dire¢ily attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible flxed as$ets Tangible fixed asset are initially rneasure at cost and subsequenily measured at cost or valuation, net of depreciation and any impainnent losses. Depreciation is recognised so as to write off the cost or valuation of ass¢ts less their residual values over their useful lives on the following b&scs.' Plant and machinery Computers Motor vehicles 200/0 reducing balance basis 331J/o reducins balance basis 250/0 reducing balance basis Taxation The charity is exempl from corporation tax on its ¢haritable a¢liviti¢s. Fund atcounting Unrestri¢ted funds can be used in a¢cordance with the charitable objectives at the discretion of the trusleesldirectors and comprise the unexpended balances of donations and grants which are not subject to specifi¢ conditions by donors and grantors as to how they may be used. These include designated funds which have been sei aside out of restricted funds by trustees for specific purposes. Restricted funds are subject to specific conditions by donors or granloTS as to how they may be used. Further explanation of the nature and purpose of ¢ach fund is included in the notes to the financial statements as required. Page 8 ¢onlinued...
KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY CUARAIYTEE) NOTES TO THE FINANCIAL STATEMENTS- ¢ontinu¢d for the Year Ended 31 Mlrth 2024 ACCOUNTING POLICIES- CODtinued Pension costs #nd other po$¢-retlremen¢ benefit$ The charitable company operalcs a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are chargcd to the St&lement of Financial Activities in the period to which they relate. Going concern At the time of approvin8 the financial 5tatemcnt5, the Trust¢eslDire¢tors hav¢ a reasonable expectation that the charity has adequate resources to continue in operntional exi$lenc¢ for the foreseeable fvture. Thus the TNst¢¢siDir¢¢tors wntinue to adopt the going concern basis of a¢¢ounting in prepaTing th¢ financial ststsments. DONATIONS A]YD LEGACIES 2024 2023 Donations and gifts Grants 9,723 32,881 600 9.723 33.481 Grants r¢c¢ived, included in Ihe above. are as follows.. 2024 2023 Oth¢r grants 600 CHARITABLE ACTIVITIES 2024 2023 Dayeare Minibus Income Citcring Room Hire Fundraisin8 89,601 1.087 9,507 9,378 .221 102,223 1,185 6,228 7,459 1.114 110,794 118,209 INVESTMENT INCOME 2024 2023 Deposit ac¢ount interest 604 Page 9 continued...
KENILWORTH COMMuNrrY CARE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL sTATEmES- eontinued for the Year Ended 31 March 2024 CHARITABLE ACTIVITIES COSTS Direct Costs (see note 6) Support costs (sec note 7) Totals Care support activities 109.118 33.191 142.309 DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 2023 Staff costs Minibus Expenses Catering Expenses 95,063 6,792 7,263 87.807 5,022 7,298 109.118 100.127 SUPPORT COSTS Govcmance costs Management Finance Totals Care support activities 32,104 240 847 33,191 NET INCOMEI(EXPENDITURE) Nei in¢ome/{expenditure) is slAted after chargin(Crediting}. 2024 2023 Depreciation - owned assets 4,289 5,615 TRUSTEES, REMUNERATION AND BENEFITS There were no tste¢s, remuneration or other b¢nefits 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 Mar¢h 2024 nor for the year ended 31 March 2023. Page 10 ¢ontinucd...
KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENtS- continued for the Year End¢d 31 Mar¢h 2024 io. STAFF COSTS 2024 2023 Wages Pension contributions 88,724 6.339 81,737 6,070 95,063 87,807 The av¢rag¢ monthly number of employ¢es during the year was as follows: 2024 2023 Care staff Administralion Management Catering Manager No employees re¢¢iv¢d emoluments in ex¢¢ss of £60,000. ii. COMPARATIVES FOR THE STATEMENT OF FINANCIAL A1VITIEs Unrestricted nds Restricted nd Total funds INCOME AND ENDOWMENIS FROM Donations and legacies 33,481 33,481 Charitable activities Investment in¢ome 118,209 118,209 Total 151,693 151,693 EXPENDITURE ON Charitable Activilies Care support activilies 127,657 127,657 NET INCOME 24.036 24.036 RECONCILIATION OF FUNDS Total fvnds brought forward 75,392 75,392 TOTAL FUNDS CARIUED FORWARD 99.428 99.428 Page 11 continued...
KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY GUARANfEE) NOTES TO THE FIIYANCIAL STATEMENfs- continued for the Ye8r Ended 31 March 2024 J2. TANGIBLE FIXED ASSETS Plant and machinery Motor vehicles Computer equipment Totals COST At l AprAI 2023 and 31 March 2024 33.185 50.380 7.915 91.480 DEPRECIATION Al l April 2023 Char8¢ for ycar 33,185 33.701 4,170 7,552 74.438 4,289 At 31 March 2024 33.185 37.871 7.671 78.727 NET BOOK VALUE At 31 March 2024 12,509 244 12,753 At 31 Mar¢h 2023 16.679 363 17,042 13. DEBTORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR 2024 2023 Tr8de debtors Prepayments 36 2.019 15.340 2,112 2,055 17,452 14. CREDITORS: AMOVNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Other ¢reditors A¢crua15 and defuTed income 11,271 381 9,733 435 686 4.641 21,385 5,762 15. MOVEMENT IN FUNDS Net movement in funds At 31.3.24 At 1.4.23 UDre5tricted funds General fund Minibu$ reserve Siaff liabilities reserve 54,428 i 0.000 35,000 (21,188) 33,240 i 0.000 35.000 99,428 (21,188) 78,240 TOTAL FUNDS 99.428 (21,188) 78.240 Page 12 continued...
KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY CUARANTEE) NOTES TO THE FINANCIAL STATEMEI¥TS- continued for the Year Ended 31 March 2024 Is. MOVEMENT IN FUNDS- contAnutd Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrtstrirttd funds General fvnd {142,309) (21,188) TOTAL FUNDS 121,121 (142,309) (21.188) CompAratlves for movemen¢ ID funds Nel moverncnt in funds Transfers between funds At 31.3.23 A¢ 1.4.22 Unr¢$trlcted funds Gcncral fund Minibus reserve Staff liabililies reserve 57,392 24.036 {27.000) 10.000 17,000 54,428 10,000 35.000 18,000 75,392 24,036 99,428 TOTAL FUNDS 75,392 24.036 99,428 Comparative nei movement in funds, included in the above are as follows.. In¢orning resources Resources expended Movement in fvnds Unr¢strlc¢ed fund$ General fund 151,693 {127,657) 24.036 TOTAL FUNDS 151.693 (127,657) 24.036 Page 13 continued...
KENILWORTH COMMUNITY CARE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS- continu¢d for the Year Ended 31 M4rch 2024 Is. MOVEMENf IN FUNDS- continued A ¢urrenl year12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 31.3.24 At 1,4.22 Unrestricted funds General fund Minibus reserve Staff liabilities reserve 57,392 2,848 (27,000) 10,000 17,000 33,240 10.000 35.000 18.000 75,392 2,848 78,240 TOTAL FUNDS 75,392 2,848 78,240 A ¢urr¢nt year 12 months and prior year 12 months combined net movement in funds, included in lh¢ abov¢ are s follows: Incoming r¢sour¢es Resources expended Movement in funds Unrestrlded fund$ General fund 272,814 (269,966) 2,848 TOTAL FUNDS 272,814 (269,966) 2,848 The designated funds noied above relate to unrestricted funds sei aside as reserves to ensure futur¢ ¢over for wages and minibus expenses. The restricted fund movement on Ihe balance shtet relates to a grant received from the National Lottery Community Fund in relation lo the kitchen refurbishment which is due to take pla¢¢ during the next financiAI year. 16. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 Marth 2024. Page 14
KEIYILWORTH COMMUNITY CARE (A COMPANY LIMITED BY CUARANTEE) DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 Mgr¢h 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legaci Donations and gifts Gr•nls 9.723 32.881 600 9,723 33,481 Charitable Activitits Daycare Minibus Income Cat¢rin8 Room Hire Fundraising 89,601 1,087 9,507 9,378 .221 102.223 1,185 6,228 7.459 1.114 110,794 118,209 Investment in¢ome Deposit account interest 604 To¢AI incoming r¢$our¢e$ 151,693 EXPENDITURE CharilAble 8¢tlvliles Wages and national insurance Pensions Minibus Expenses Catering Expenses 88.724 6.339 6,792 7.263 81,737 6.070 5.022 7,298 109,118 100,127 Support costs M4nAg¢ment Lighi and heat Watcr rates Insurance Tel¢phon¢ Postage, stationery and advertising Computer costs Activities Newspapers Staff training Cleaning and refuse Repairs and renewals Carried forward 16.482 1.113 987 802 731 360 1,443 8.573 1.030 956 1,869 1.256 485 1,198 617 759 2,368 1.192 20,303 198 2,236 .555 27,038 This page does not forni part of the statutory financial stat¢m¢nls Page 15
KEIYILWORTH COMMUNITY CARE (A COMPANY LIMITED BY CUARANTEE) DETAILED STATEMENT OF FtNANCIAL ACTIVITIES for the Year Ended 31 March 2024 2024 2023 Man4g¢ment Brought forward Sundry expenses Depreciation of tangible and h¢rita8e assets 27,038 777 4,289 20,303 690 5,615 32,104 26.608 Fin8nc¢ Bank charges 240 292 Governance ¢o$ts A¢countan¢y 847 630 Total rttources expended 142,309 127,657 N¢¢ (¢xpendlture)Ilncome (21,188) 24.036 This page does nol fomi part of the statutory financial statements Page 16