Company registration number: 05631419 Charity registration number: 1112766
Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 December 2024
Bright Partnership Limited Unit 26 Edward Court Broadheath Altrincham WA14 5GL
Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Contents
| Chair and Trustees Report | 1 to 3 |
|---|---|
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 to 6 |
| Statement of Finanicial Position | 7 |
| Notes to the Financial Statements | 8 to 14 |
| Detailed Statement of Financial Activities | 15 to 17 |
Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Chair and Trustees Report
Introduction.
This report will not repeat the information that was shared at the EGM in February. The minutes of that meeting are attached with the notification for this AGM.
Since that meeting the Rescare office and the Helpline have closed and James Reid has now retired. The website has been updated to reflect this. As agreed at the EGM, Rescare’s prime focus is on the Our Life Our Choice Campaign.
Our Life Our Choice Campaign Update
Since February we have made the following our key priorities:
▪Gathering support and forging relationships with leading organisations in the learning disability and adult social care fields.
▪Organising a conference for October 2024- "The Law, The Framework, The Choice, The Commission". ▪Building cross-party political support, and trying to meet the appropriate new government minister - Stephen Kinnock.
▪Commissioning a short campaign film, that we look forward to sharing across various platforms. ▪Keeping legal options on the table.
Building a Coalition
We have been actively engaging with various organisations to build a coalition to support our aims. We have had positive meetings with ARC (Action For Real Change), VODG (Voluntary Organisations Disability Group), The National Care Forum and with Mencap. Discussions with Mencap are continuing to gain their support.
Conference
Entitled ‘The Law, The Frameworks, The Choice, The Commission’ this conference will take place on Thursday October 24th at Woburn House Conference Centre in London. It is being chaired by one of our patrons Baroness Hilary Cass and among the speakers are Professor Luke Clements, Jane Raca MBE, Jackie O’Sullivan from Mencap, Dr Theresa Joyce (formerly a National Policy Adviser for the CQC), Paul de Savary, Humphrey Hawksley.
Political Campaign
Prior to the election we had meetings with MPs including one with the Chair of the All-Party Parliamentary Group on Adult Social Care. He agreed to facilitate a meeting with Helen Whately, the Minister of State at the Department of Health and Social Care. Then the early general election was called!
Simultaneously we had talks with Tim Hammersley, a policy adviser in Wes Streeting’s team, who told us that our aims aligned closely with the Labour Party’s big policy picture in this area. We are now trying to arrange a meeting with Stephen Kinnock.
Film
We commissioned Jude Allen to make a short film about our campaign which many of you by the time of the AGM may well have seen.
We want to thank Jude especially for all the time and effort that she put into the production of this films and to all those involved in the filming, who kindly gave up their time to share their experiences with Jude.
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Chair and Trustees Report
Legal options
We continue to remain prepared to initiate a judicial review or judicial action if the appropriate circumstances arise. And in this regard, we are grateful for the advice and support of Alex Rook of Rook, Irwin Mitchell.
In Conclusion
The transition to the new version of Rescare would not have been possible without the dedication and enormous hard work of Dr Katie Booth. Rescare would not have survived at all had it not been for her contribution over many years. We are very grateful.
Thank you also to James Reid who retired a few months ago. His contribution to Rescare was immense. There are many families whom he helped, over the years, who will forever be in his debt and grateful that he was there for them in their hour of need.
James also assiduously went the extra mile during his last few months with Rescare to ensure that Rescare in its new form still survives.
And finally thank you to all the other trustees, members of the Action Group and Katie Birch, our Campaign Officer, for their contributions, hard work, advice and commitment.
There are encouraging signs of progress as we take our campaign into its third year. But there is still work to do!
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 December 2024.
Reference and Administrative Details
Charity Registration Number: 1112766 Company Registration Number: 05631419 Registered Office: 70 Westgate Hale Altrincham England WA15 9BB Independent Examiner: Michael Senior Bright Partnership Limited Unit 26 Edward Court Broadheath Altrincham WA14 5GL
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Chair and Trustees Report
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Dr Catherine Booth (resigned 6 September 2024) David Robert Wilks James Howell (resigned 6 September 2024) Antonia Elizabeth Field Bridget Ann Bennett Ms Eileen Bailey (resigned 23 July 2024) J Abbott (resigned 23 July 2024) Maurice Collins (appointed 16 February 2024) Paul David Collins (appointed 16 February 2024) Dr Robin Nigel Jackson (appointed 16 February 2024) Ronald Anthony Brown (appointed 16 February 2024) Harry Robert Arnott Anderson (appointed 16 February 2024)
Secretary: Helen Wilman (resigned 6 September 2024)
Disclosure of information to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Bridget Ann Bennett Trustee
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Independent Examiner's Report to the trustees of Rescare : The Society For Children And Adults With Learning Disabilities And Their Families ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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
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:
-
accounting records were not kept in respect of Rescare : The Society For Children And Adults With Learning Disabilities And Their Families as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
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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
-
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.
...................................... Michael Senior Bright Partnership Limited Unit 26 Edward Court Broadheath Altrincham WA14 5GL
Date:.............................
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Statement of Financial Activities for the Year Ended 31 December 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies 2 Investment income 3 Other income Total income Expenditure on: Raising funds 4 Charitable activities 5 Other expenditure 6 Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 11 Note Income and Endowments from: Donations and legacies 2 Investment income 3 Other income Total income Expenditure on: Raising funds 4 Charitable activities 5 Other expenditure 6 Total expenditure Net income Net movement in funds |
Unrestricted funds £ 37,999 408 6,000 44,407 (43,059) (12,423) (113) (55,595) (11,188) (11,188) 48,047 36,859 Unrestricted funds £ 27,601 503 42,400 70,504 (45,304) (16,109) (1,386) (62,799) 7,705 7,705 |
Total 2024 £ 37,999 408 6,000 |
|---|---|---|
| 44,407 | ||
| (43,059) (12,423) (113) |
||
| (55,595) | ||
| (11,188) | ||
| (11,188) 48,047 |
||
| 36,859 | ||
| Total 2023 £ 27,601 503 42,400 |
||
| 70,504 | ||
| (45,304) (16,109) (1,386) |
||
| (62,799) | ||
| 7,705 | ||
| 7,705 |
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Statement of Financial Activities for the Year Ended 31 December 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Reconciliation of funds Total funds brought forward Total funds carried forward 11 |
Unrestricted funds £ 40,341 48,046 |
Total 2023 £ 40,341 |
|---|---|---|
| 48,046 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 11.
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
(Registration number: 05631419) Statement of Finanicial Position as at 31 December 2024
| Note Fixed assets Tangible assets 9 Current assets Cash at bank and in hand Creditors: Amounts falling due within one year 10 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 11 |
2024 £ 226 38,744 (2,111) 36,633 36,859 36,859 36,859 |
2023 £ 339 49,818 (2,111) |
|---|---|---|
| 47,707 | ||
| 48,046 | ||
| 48,046 | ||
| 48,046 |
For the financial year ending 31 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 5 to 14 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
......................................... Bridget Ann Bennett Trustee
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Notes to the Financial Statements for the Year Ended 31 December 2024
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011
Basis of preparation
Rescare : The Society For Children And Adults With Learning Disabilities And Their Families meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Notes to the Financial Statements for the Year Ended 31 December 2024
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Fixtures and Fittings | 15% RBM |
| Computer Equipments | 33% RBM |
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Notes to the Financial Statements for the Year Ended 31 December 2024
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Notes to the Financial Statements for the Year Ended 31 December 2024
2 Income from donations and legacies
| Donations and legacies; Donations from individuals Legacies Regular giving and capital donations Total for period ended 31 December 2024 Total for period ended 31 December 2023 3 Investment income Income from rents Total for period ended 31 December 2024 Total for period ended 31 December 2023 4 Expenditure on raising funds |
Unrestricted funds General £ 4,479 527 32,993 37,999 27,601 Unrestricted funds General £ 408 408 503 |
Total funds £ 4,479 527 32,993 |
|---|---|---|
| 37,999 | ||
| 27,601 | ||
| Total funds £ 408 |
||
| 408 | ||
| 503 | ||
a) Costs of trading activities
| Note Allocated support costs Total for period ended 31 December 2024 Total for period ended 31 December 2023 |
Unrestricted funds General £ 43,059 43,059 45,304 |
Total funds £ 43,059 |
|---|---|---|
| 43,059 | ||
| 45,304 |
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Notes to the Financial Statements for the Year Ended 31 December 2024
5 Expenditure on charitable activities
| Note Governance costs Total for period ended 31 December 2023 |
Unrestricted funds General £ 12,423 16,109 |
Total funds £ 12,423 |
|---|---|---|
| 16,109 |
6 Other expenditure
| Note Depreciation, amortisation and other similar costs Total for period ended 31 December 2024 Total for period ended 31 December 2023 |
Unrestricted funds General £ 113 113 1,386 |
Total funds £ 113 |
|---|---|---|
| 113 | ||
| 1,386 |
7 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
8 Staff costs
The aggregate payroll costs were as follows:
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| Average no. of staff | 2024 No 2 |
2023 No 3 |
|---|---|---|
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Notes to the Financial Statements for the Year Ended 31 December 2024
No employee received emoluments of more than £60,000 during the year.
9 Tangible fixed assets
| Cost At 1 January 2024 At 31 December 2024 Depreciation At 1 January 2024 Charge for the year At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 10 Creditors: amounts falling due within one year Accruals |
Computer equipment £ 500 500 161 113 274 226 339 2024 £ 2,111 |
Total £ 500 |
|---|---|---|
| 500 | ||
| 161 113 |
||
| 274 | ||
| 226 | ||
| 339 | ||
| 2023 £ 2,111 |
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Notes to the Financial Statements for the Year Ended 31 December 2024
11 Funds
| 11 Funds | ||||
|---|---|---|---|---|
| Unrestricted funds General Unrestricted funds General |
Balance at 1 January 2024 £ 48,047 Balance at 1 January 2023 £ 40,341 |
Incoming resources £ 44,407 Incoming resources £ 70,504 |
Resources expended £ (55,595) Resources expended £ (62,799) |
Balance at 31 December 2024 £ 36,859 |
| Balance at 31 December 2023 £ 48,046 |
12 Related party transactions
There were no related party transactions in the year.
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
| Income and Endowments from: Donations and legacies (analysed below) Investment income (analysed below) Other income (analysed below) Total income Expenditure on: Raising funds (analysed below) Charitable activities (analysed below) Other expenditure (analysed below) Total expenditure Net (expenditure)/income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Total 2024 £ 37,999 408 6,000 44,407 (43,059) (12,423) (113) (55,595) (11,188) (11,188) 48,047 36,859 |
Total 2023 £ 27,601 503 42,400 |
|---|---|---|
| 70,504 | ||
| (45,304) (16,109) (1,386) |
||
| (62,799) | ||
| 7,705 | ||
| 7,705 40,341 |
||
| 48,046 |
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
| Donations and legacies Donations Other revenue Subscriptions (Donations) Investment income Deposit account interest Other income Rowley Trust Bennett Family Trust Gledswood Charitable Trust WO Street Trust The Joicey Trust The Stockwell Cliffe Trust Ben Noble Will Trust Freemasons of ND Broome Family Charitable Trust Lee Bakirgian Family Trust UKH Foundation The Iron Bridge Trust The David Lister Charitable Trust The Mountbatten Memorial Trust The Haramead Trust The Michie Family Trust The Lee Bakirgian Trust The Baker Family Charitable Trust The Kaye Charitable Trust The Ladbrokes Coral Trust HSBC for Bain Charitable Trust Steven Bloch Trust Yvonne Flux Trust |
Total 2024 £ 32,993 527 4,479 37,999 408 408 - - - - - - - - 6,000 - - - - - - - - - - - - - - 6,000 |
Total 2023 £ 19,981 3,627 3,993 |
|---|---|---|
| 27,601 | ||
| 503 | ||
| 503 | ||
| 2,000 340 1,030 2,000 1,000 1,000 1,000 1,500 5,000 500 5,000 2,150 2,000 3,000 5,030 3,000 300 500 250 1,000 4,000 500 300 |
||
| 42,400 |
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Rescare : The Society For Children And Adults With Learning Disabilities And Their Families
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
| Raising funds Pensions Wages Subscriptions Marketing and Promotions Charitable activities Rent and rates Light, heat and power Insurance Telephone and internet Printing, postage and stationery Sundry expenses Accountancy fees Legal and professional fees Other expenditure Depreciation of office equipment (Profit)/loss on sale of tangible fixed assets held for charity's own use |
Total 2024 £ - (31,118) (75) (11,866) (43,059) (2,464) - (863) (1,947) (3,844) (497) (2,322) (486) (12,423) (113) - (113) |
Total 2023 £ (974) (39,458) (435) (4,437) |
|---|---|---|
| (45,304) | ||
| (4,710) (37) (765) (1,433) (2,834) (1,233) (1,071) (4,026) |
||
| (16,109) | ||
| (161) (1,225) |
||
| (1,386) |
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