2024-03-31-accounts - Attend

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

(A Company Limited by Guarantee) ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024

Charity Registration Number 1113067

Registered Company Number 05713403

AZETS AUDIT SERVICES

First Floor River House 1 Maidstone Road Sidcup Kent DA14 5RH

ATTEND (A company Limited by Guarantee) CONTENTS

	Page
Reference and Administrative Details	1
Chair’s Foreword	2
Report of the Trustees	3 – 14
Independent Auditors’ Report	15 – 17
Statement of Financial Activities	18 – 19
Balance Sheet	20
Statement of Cashflows	21
Notes to the Financial Statements	22 – 29

ATTEND (A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS

President	Baroness Finlay of Llandaff
Vice Presidents	Miss Christina Cameron
	Mrs Ann Davies MBE
	Baroness Emerton of Tunbridge Wells & Clerkenwell DBE DL
	Dame Elisabeth Hoodless DBE
	Rt Hon Baroness Jay of Paddington PC
	Rt Hon Lord Barry Jones KBE of Wales
	Pamela Morton OBE
	Rt Revd & Rt Hon Rev Dame Sarah Mullally DBE
	Lord Patel KT of Dunkeld
	Mrs Margaret Walker
	Sir William Wells KBE
Chair	Mrs Bridget Foley
Deputy Chair	Ms Lilian Owens
Treasurer	Mr Matthew Swan BEM
Trustees	Mr Neil Cawthorn (Appointed 5 March 2024)
	Ms Julie Drew (Resigned 31 December 2023)
	Mrs Bridget Foley
	Miss Louise Grimett
	Mr Simon Needham
	Miss Lilian Owens
	Mr Stephen Redman
	Mr Kenneth Rees
	Miss Nikki Squelch
	Mr Matthew Swan BEM
	Mrs Ann Wickham
Senior Leadership Team	Mr David Wood OBE - Chief Executive
	Ms Janet Simpson - Deputy Chief Executive
Principal Address	11 – 13 Cavendish Square
	London
	W1G 0AN
Independent Auditor	Azets Audit Services
	River House
	1 Maidstone Road
	Sidcup
	Kent DA14 5RH
Banker	Barclays Bank plc
	PO Box 216
	Brightwell Court
	Marlesham Heath
	Ipswich
	Suffolk IP5 3PW
Solicitor	Anthony Collins LLP
	134 Edmund Street
	Birmingham
	B3 2ES

ATTEND (A Company Limited by Guarantee)

CHAIR’S FOREWORD

“We must choose between what is easy and what is right”

Dumbledore, Harry Potter

In opening, I am delighted to report many of our traditional member groups confirming that they are re-opening and extending their services. However, the pandemic of 2020, and the period since has shaken the generation of many of our local leaders, and friends. This has meant a fundamental rethink, and for many a hiatus in the continuous service to local communities.

It also shook the core of what people expected of us as the central family. It could be said that there have been foes to fight, both big and small, temporary changes to make, and new permanent ways of working to embed in our offices in central London.

The purpose of setting this context, is to say that while we have been through a period of significant reflection and change, I want to report a sense of stability and confidence, and while the journey hasn’t been easy, the right decisions have clearly been taken.

So, the core working environment is unrecognisable. We have successfully transitioned to hybrid working, with appropriate upgrades in technology to support that process. This has enabled us to hot-desk, and reduce our office space (and therefore rent) to less than 20% of what we had paid before. Equally during the period many staff have shown their absolute commitment to Attends Vision and Mission at personal cost. Today, everyone who was delivering services is still here.

Equally, we have shown courage regarding our finances, and have made decisions which weren’t easy at the time but have proved to have come right since the last Chairman’s report. Specifically:

We have received funding from the Heritage Lottery Fund to extend our Friends Voices project. This means we will be talking to more member groups, and their volunteers over the next few years.
During the year we have received a five-year grant towards the core costs of our ABI support which secures its future until 2028.
Our work in supporting the development of Friends Groups in care homes has received support for its core costs, securing its future until 2027 .

For the first time in many years, we can be confident of the future of our services and that is a huge credit to my colleagues on the Board, the support of our Presidents and Vice Presidents. It is also a tribute to the leadership of the head office team, and the way it supports head office volunteers. As the unpaid team commit more hours each week to delivering the services that we would recognise as Attend, than the paid team. A special thank you to them, who remind us on a daily basis of both our origins, and the work of our members in the community.

So we commit to continuing to make decisions that are right for our beneficiaries, and not necessarily those that are easy or comfortable. Thank you to everyone: our members, our funders and the wider community. Your support has led us to where we are today.

Bridget Foley Chair Date: 26 September 2024

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

The Trustees, who are also directors, present their Annual Report together with the Audited Financial Statements for the year ended 31 March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

OBJECTIVES AND ACTIVITIES

STRATEGIC REPORT

An image of the world we would like to create

Our vision is a world of healthy communities supported by active individuals.

We believe that the world is a better place when no one feels like a “service user”. A world where everyone works together, and with a wider objective than just themselves, to build a better society for all. That may be a real crosssection of people together, such as with our member groups in hospitals, or one distinct community of interest, like our work supporting people with an acquired brain injury.

It is important to understand that our work is all about communities. We can think about those as either geographical locations, or communities of interest. However, we define that community though, support is not just a whim or passing fancy, and equally it isn’t as a result of some funding becoming available. It is about a commitment and loyalty that spans decades, often with the leadership of the same individuals, or those to whom that baton has been carefully handed over to.

What we do

Attend supports and expands the vital roles that volunteers play in creating healthy communities.

We believe that the “gift” relationship is really important in both shaping and developing a healthy community. All our work has a gift relationship embedded in it, be it giving time, experience, or money. We believe that it isn’t always easy for people, especially if they face challenges themselves, and so we are particularly keen to support communities that are under-represented. This may be people that face physical or mental health issues. It may be people who are challenged by poor home circumstances, education, and financial challenge.

The “golden thread” that runs through everything we do, is that value is added to beneficiaries’ lives through the involvement of volunteers. We also try and improve the effectiveness of the voluntary contribution of individuals and organisations through the development of relevant knowledge and skills. Our support extends to providing the backoffice functions of community organisations with services such as advice, insurance, or even book-keeping.

How we do it

We achieve our mission by working in three key areas:

We deliver projects: we deliver volunteering that supports innovation and sets a standard for volunteering. We take risks so that those we support don’t have to.
We support those volunteering: membership provides the networks, resources, and expertise that they need to grow and increase their impact in a rapidly changing environment.
We spread the word: through conferences and an extensive range of training programmes we can improve volunteering that supports healthy communities and ensures the potential of communities is realised.

Over nearly 75 years our contribution has been distributed into these three workstreams above. These workstreams are well-developed, and all have a history of at least 20 years. We have proved we have the expertise to help in them all and are determined to keep contributing wherever we can.

ATTEND (A company Limited by Guarantee)

REPORT OF THE TRUSTEES

What’s important to us

Our values underpin everything we do. They are:

Dream Big Care Always Be Brave Deliver More

	*Membership*	*Projects*	*Training & Development*
Dream Big	We want to see vibrant, independent volunteering bringing communities to life. We believe they are vital to a healthy NHS	We want to see those whose voices are seldom heard designing projects to help their communities thrive. We will help them to be the difference	We want to see development opportunities that are available in other sectors, available to staff and organisations in the voluntary and community sector

We believe it is important to “dream big” where the contribution of independent volunteers is concerned. There are many different models of volunteering, but we are the champions of “volunteer led and run” organisations. Not everyone wants to be a small cog in a big engine, simply delivering tasks. Our volunteers are strong and determined people who know and care about their communities both inside and around the NHS. We believe these organisations are often misunderstood, and their contribution so disregarded by the statutory sector. We believe their approach needs to be fostered and encouraged, and that ground-up projects are more likely to make a difference, and for a longer time, to the challenges that health faces.
We have been establishing leading and supporting projects for 20 years amongst groups of people who don’t believe that there is a space in society for their contribution, or that their unique perspective is valued. We want them to have the courage to “dream big” and will encourage them in expressing those dreams and turning them into reality.
In local voluntary sector organisations, staff and volunteers often don’t have the time to “dream big” about developing their learning. Even if they do, there don’t seem to be courses that are delivered in a style and language they can identify with, and if they are the cost is prohibitive. Listening to them, our dreams is there will be professional routes, accredited and affordable courses, which are accessible and meet their needs. Our commitment to them is to do as much as we can to make that a reality.

	*Membership*	*Projects*	*Training & Development*
Care Always	We will spend time listening to our members, communicating in a way that meets their needs, and helping them achieve their goals. We will not give up, even when they feel like it.	We will walk alongside those who our projects serve and together build a world tailored to their needs, and not expect them to comply with a world that doesn’t work for them.	Our distinctive hallmark will be developing products tailored to the unique needs of the voluntary sector and meeting standards for external accreditation.

Many of our older member groups have been in existence for decades. The world, and its fast-changing pace can feel challenging. Particularly the pandemic, has made some question the relevance of their contribution, and even if it is still wanted. With love and patience, we will listen to their journeys showing them the understanding and respect they deserve. We will encourage them, share ideas where it is appropriate, and help them not to lose sight of the difference they have made, and their potential to still make a difference in the future.
We appreciate that our world and life experiences may be very different from those involved in our projects. We know we may not always understand, and their experiences may frustrate them. We can commit to caring though and caring no matter how challenging the situation may seem.

ATTEND (A company Limited by Guarantee)

REPORT OF THE TRUSTEES

We will not just deliver courses that other people have designed because it is easier. Equally, we are committed to giving our best to meet the needs of those who are sitting in the training room with us, before they arrive, while they are there, and after they have left. We commit to sharing the very best of our experiences and adapting our style to meet the needs of the learners. We will always make ourselves available outside of formal sessions to help further.

	*Membership*	*Projects*	*Training & Development*
Be Brave	No matter what it takes, we will support our member groups in their individual journeys and face any challenges alongside them. We are committed to their success.	We won’t be too scared to consider anything. We will pilot projects where there may not be a guarantee of success, but the potential difference is transformational for that community.	We will develop programmes for the difference they will make to people’s lives, not for their income potential.

Conversations with members indicate they can feel overwhelmed: it may be an employee of another organisation, or the demands of a funder, and they can be powerless, and defeated. The challenges they face may seem unsurmountable, but we commit to standing alongside them, and championing their contribution, even when we too share their fear.
We will be confident in our knowledge skills and experience and if any community seeks our help, we will consider ways in which we can encourage them in their journey as long as it involves volunteering and is in health and social care. We will stretch ourselves to help others succeed.
When considering new training packages, our first priority will not be how marketable we think it will be, or the money it might make, but the value it will have in changing the lives of the delegates, and those they come into contact with. We will invest our time and emotion to help make the difference needed.

	*Membership*	*Projects*	*Training & Development*
Deliver More	We believe that whatever their age, experience or background, local groups of volunteers can change the world for the better. We will give them the commitment and expertise they deserve to help them do this to the best of their ability	Whatever the challenges, knock-backs, or obstacles we will keep on trying for the sake of those who need us. They deserve better, and we will make it better.	Personally, and as a team, we will learn and keep on learning, to ensure we are always sharing the best and most helpful approaches to improve the lives of individuals and organisations

We believe that our contribution is based on more than a contract, it’s about a relationship. The reality is that to help our member groups this often is the most significant foundational element in enabling us to support them. We recognise our member groups often don’t function between 9am and 5pm on Monday to Friday, and our service may need to be flexible to meet their needs. We also understand that face-to-face meetings will often be the most helpful.
We know that some projects will take a long time to gain momentum, and that funders may be skeptical about their value. For everyone, it may feel like a huge investment in time and energy. Once we have committed to a beneficiary group, we will maintain a positive spirit to keep encouraging them and do our best to help them achieve their goals.
Just because something works once or with a particular client group, we will not rest on our laurels. We will constantly review our course content and approaches to ensure our courses continue to make the best impact they can.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

What we are doing to achieve that

We have tested our creativity to the limits as we have reviewed and redesigned services to ensure our beneficiaries’ needs are best met, within the financial resources we now have. At no point do we want someone who might have a reasonable expectation of receiving our help to find that is either lacking or unavoidable.

Creating a Contemporary Membership Service

These twelve months have continued to challenge our member groups. We are always sad to hear of groups closing, and endeavor to support in any way that we can throughout this process. We also recognise that a huge amount of history exists in our groups. We feel very passionate about the story our Member Groups have to tell, and so in the upcoming year will be continuing to look at ways in which their histories can be captured and shared. We expect to see the historical records of member groups grow and expand.

For other groups, they are just starting their history. As the world of healthcare moves more and more into the community our Membership Service must too and draw upon the years of experience to support local groups in the best possible way today. We have begun a formal archive through the Friends Voices (www.friendsvoices.co.uk) website, and want this to be the beginning of a major piece of heritage.

New Member Groups continue to join Attend, and we now have a more diverse portfolio of members than we ever had before. Support for such wonderfully diverse groups requires us to adapt and look at the ways in which we can best provide support. As the sector continues to battle against diminishing finances, we continue to offer a referral incentive for Member Groups which allowed them to claim back part of their subscription if they referred another organisation. This has led to a greater dialogue with a number of Member Groups, and also new members.

A Nurturing Environment to Projects

Project work remains one of the vital pillars of Attend. This (not so) brief narrative will run through some of the activities that are at the heart of who Attend is today. What we do is pilot projects which are perceived as difficult and learn and share from our efforts.

‘Doing’ involves risk, and every time we try to make the world a better place for people who have been left behind in some way, we join them in facing an uncertain future. Our experience in managing this risk, delivering projects, and supporting those around us increases every time we try. We recognise that taking risk is not always understood by others, but it is the only way we can change things for the better, and we are committed to it.

Perhaps no project represented a bigger risk than when we began our work supporting people with brain injury back in 2009. At the time, we did not know the beneficiaries, we knew little about the challenges they faced, or the best ways to support them to overcome these challenges.

What we saw was a group of people who had been let down and they told us what they needed to support them but had no service to support them. So, we focussed on what we did know, and what we could do:

We knew about volunteering, and the beneficial effect it can have on people
We knew how to support people through training, and help them achieve their goals
We knew that a healthy community exists when everyone plays a part, and we had experience in supporting people to play their part
We could learn about the beneficiaries, and upskill our staff in relevant areas so that they can support them
• We could work hard
We could care
We could commit to learning and improving as we delivered the service, ensuring that we evaluate our
• work, and learn from the lessons
We could be determined, and not give up.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRSUTEES

During the year our projects are as follows:

Acquired Brain Injury (ABI)

Attend ABI services are comprised of several tailored services designed to support individuals who have suffered from an acquired brain injury. We employ a hybrid delivery model, reaching individuals remotely and face-to-face. This has allowed us to continue to reach the already harder-to-reach groups, reducing isolation and supporting individuals' engagement with the community.

Positive Transitions

This service, formerly known as ABI Navigation, is designed to seamlessly support individuals after hospital discharge into accessing the right services at the right time. Research consistently highlights that support early on in recovery yields better outcomes for people with a brain injury and for their loved ones, we responded to the need through the creation of this service. Brain injury survivors can access this essential support on virtual platforms or face to face, depending on accessibility needs and preferences for vulnerable adults. Key elements of this service include learning more about ABI and managing the residual effects of one, such as changes in memory, communication, identity, and fatigue.

Employment Support

This service supports people who have both longer-term goals or short-term goals to return to employment. As a part of this service, brain injury survivors are supported with returning to work, accessing part-time roles, volunteering roles, and work experience are typically the primary goals of beneficiaries attending the service, as a steppingstone to longer term employment. This service involves 1:1 virtual vocational support where brain injury survivors can additionally practice improving their IT skills, mock interviews, disclosing their disability to a potential employer, along with building strong CVs and completing relevant job applications.

Access to Work

The government scheme, Access to Work, is aimed at supporting people with disabilities in their employment. By providing the tailored support of a Job Coach or Job Aide, individuals with an ABI are enabled to effectively return to their role and carry out their responsibilities. With practical support around implementing memory strategies, communication, and organisational techniques, and help with improving their decision-making skills, every ABI survivor and their employer can feel confident in returning to work. Disability Awareness training is also offered to the employers and teams of those with disabilities.

Step-Up

“Thanks to Attend, I will be starting university in September and feel confident to keep up in my classes using the strategies I learned”. This was said by a young person with an acquired brain injury who came to us for support several years ago and has returned to take the next step in their journey. Supporting young people with brain injury to discover the opportunities available to them while working alongside people their own age is at the heart of the Step-Up project. Young people with an ABI at Step-Up can receive support working towards their longer-term goals such as returning to education or entering employment.

Carers Project

A brain injury is a family diagnosis and changes the lives of many people. Through supporting all of the people involved, there are better outcomes for the person with a brain injury and can ensure that their family, friends, and carers feel less isolated and overwhelmed. Virtual services are offered for carers to learn, connect, and grow. Carers who engage with the service have continued to expand their community with social media groups such as WhatsApp support groups.

Money Management

One in five UK adults state that they have money issues and that their mental health has deteriorated as a result. On top of this, brain injury survivors often find it more difficult to manage their finances after their injury. To tackle this issue, we developed a series of training sessions aimed at improving financial skills and we currently deliver this service virtually, where brain injury survivors can access sessions at a convenient time and place. Topics include important financial skills from building a budget to managing savings.

Long Covid Project

“People still don’t understand what Long Covid is. It’s good to know Attend has not given up on us and is still there working to help survivors like me”. — Long Covid survivor referred to the pilot project.

NHS guidelines indicated that people who have been diagnosed with Long Covid should be referred to stroke services, as the neurological impact of the condition looks very similar to that of a brain injury. After a successful pilot project, we now run a service dedicated to supporting survivors of Neurological Long Covid (NLC) which offers training, advice, signposting, and support with employment.

ATTEND (A company Limited by Guarantee)

REPORT OF THE TRUSTEES

Social Activities (through fAABI)

“Coming to FAABI events are always the best part of my week, my entire month, really”. Comments like these are commonly said by our beneficiaries with a brain injury, who come to our regular social events.

Why should support have a specifically defined outcome? We believe that some of the most important work that can be done in the community is flexible and produces “softer” outcomes. None more so than the social activities run by our user-led sister charity fAABl (Friends of Attend ABI). People can come and socialise, visit London attractions, learn an instrument, participate in conversation classes, create arts & crafts, try Tai Chi, watch films, and many more — all for free.

Community Stroke Project

This project is delivered by the Stroke Navigator role. The service specifically supports people living in Enfield, and who have had a stroke, when they are discharged from hospital and checks in with them at set points during their recovery. The service also supports people with difficult tasks, such as laborious and daunting benefit applications and applying for “Blue Badge” parking permits. This service also conducts six-month post stroke reviews and sign-posts clients to other relevant services and activities that will benefit them on their road to recovery.

The Stroke Café was launched in 2019 where people can drop in to socialise and get support and advice if required. This runs on a Tuesday afternoon in a local church and on a Thursday morning on zoom. These include stroke survivors and their family members and carers. We have many regular attendees and people have formed lasting friendships, offered each other support and shared ideas on their recovery. Alongside this, we offer additional supportive sessions in the form of brain injury awareness, seated exercise, Theraputty hand exercise, wellbeing sessions, speakers and presentations from local organisations and services.

iCan

The iCan Service is run jointly between Attend, Age UK Enfield and two other providers. It aims to provide a seamless service of support and signposting for vulnerable adults living with the effects of dementia, diabetes, falls, stroke and other long-term conditions. The service offers an individualised approach to increasing confidence, reducing isolation, and improving access to other services.

The service continues to receive referrals and support clients by telephone and face-to-face contact. Social groups have increased across the service and attendance at these is popular as a way of improving socialisation.

The iCan Service also run large events focussing on health and well-being. These have been a huge success with many more future evets planned.

The weekly Stroke Café is a joint venture with the Community Stroke Service and operates both in-person and online. Popularity and attendance have increased.

Care Homes Projects

The care homes projects has volunteers involved is all the homes we work in. We now run monthly coffee mornings in several homes that include volunteers from local businesses and churches.

We provide one-to-one befriending and help with outings and activities. We continue to recruit many new volunteers. This along with the involvement of local school, churches and businesses has brightened up the lives of residents.

We continue to fundraise for all the homes to support project that brighten up the home improves and the lives of residents. The residents and staff have been very grateful for the continued commitment, support and interest from the volunteers and local community.

The Friends Groups are all independent registered charities, and their aim is to increase community engagement to improve the lives of residents. They have retained many dedicated volunteers who really care about their residents and what is trying to be achieved. It is wonderful to see how volunteers spending quality time with residents can bring a smile to their faces and the residents look forward to volunteers visiting.

This project currently works with 2 Care Home providers - HC-One and Avery Health Care. It has been inspiring to see how the Friends can make a positive difference to residents’ everyday lives in care homes, and we will be working to build on this.

We are delighted to have so many volunteers, both new and long standing, we look forward to growing and developing the contribution of the volunteers and the local community within care homes.

ATTEND (A company Limited by Guarantee)

REPORT OF THE TRUSTEES

Expand Our Education and Research Function

This year has seen Attend developing its delivery of training to the sector, spreading the word and evidencing best practice

The training arm of Attend has continued to deliver programmes on-line and through distance learning. Individuals have attended open courses and 1-1 support has been available to ensure that they complete their qualifications.

In addition to this, Attend has reignited its partnership with BPP Education Group to tailor leadership and management apprenticeships for people who manage volunteers, with cohorts rolling out from September 2024.

The principal accreditations have been:

ILM Accredited Qualifications in Volunteer Management (On-line/distance learning)
CMI Accredited Qualifications in Management and Leadership for those managing volunteers (On-line/distance learning)
ICF Accredited Introduction to Coaching (On-line and face-to-face)
Adult MHFA courses for those wishing to become Mental health First Aiders (face-to-face).

In addition, the new Attend Academy website has been promoted, which regroups all our training programmes supporting voluntary action and our research projects and papers.

All of the above has been supported by Attend’s social media team, circulating and promoting a range of blogs and posts promoting these opportunities to the wider volunteering sector.

Assured and Consistent Delivery

The day to day running of the organisation remains focused on the quality of what we offer our clients and on how we receive feedback to develop our projects:

Having learnt through the covid pandemic that people like to be offered a variety of ways in which to access services, we offer a consistent delivery to clients using a variety of different methods including, face to face, telephone and online assessment and support, face to face and online cafes for stroke and dementia clients and face to face and online therapies.
Our robust and consistent programme of audit and review includes feedback from clients and audits which measure aspects of the organisation including planning, processes, operation, management, leadership and improvement.
We have frequent online staff meetings which promote quality, service development and staff support. These focus on review of the business plan, compliments and complaints, and service development.
Our annual business plan focuses on all aspects of service delivery, development, and quality improvement and which also includes Governance, Fundraising and Information Technology and Training.
Our robust and integrated Risk Register features every area of the organisation plus external influencing factors and is reviewed and updated on a monthly basis.

Quality Assurance

Quality assurance is central to the way Attend develops and delivers its service. In a climate of rapidly changing legislation, we need to ensure that we comply with the various regulations that allows us to achieve a quality service. To do this we have a comprehensive quality management system which ensures a continuous cycle of review and improvement.

Throughout 2023-2024 Attend has utilised Business Planning, Policy Development, review of Compliments, Complaints and Non-Conformance, Risk Assessment and Audit to help us provide services that meet client needs whilst complying with government regulations.

ISO 9001 has continued to provide an independent review of the services we offer, and Attend was re-accredited by ISO in January 2024.

The Attend Business Plan, Organisation Risk Register and the Quality Management System combine directly together and inform the development of each service, considering potential risk as well as positive outcomes. As a live document, this means our services can be flexible and responsive to the changing needs of our clients.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

Income Generation

All members of our team are now more aware and have a better understanding on how funding is given and how their roles are funded.

There has been a shift in the way applications are submitted and there is determination to be more focused and hopefully be rewarded with an outcome. All staff are willing to be involved in thinking about and generating further funds.

We are particularly grateful to the following funders for their support which has made so much difference to the service we are able to offer to the wider community:

Astor Foundation
February Foundation
Garfield Weston
Hamilton Wallace Trust
London Catalyst Foundation
London Freemasons
Marsh Christian Trust
Prince of Wales Charitable Fund
PF Charitable Trust
Souter Charitable Trust
Woodroofe Benton
William Allen Young

We would like to thank the following companies for their corporate support:

Bolt Burdon & Kemp
Gallaghers

FINANCIAL REVIEW

Total income for the year was £646,414 (2023: £535,853). Total expenditure for the year was £612,010 (2023: £648,683). The result for the year was a surplus of £34,404 (2023: £112,780 deficit).

The funds on 31 March 2024 were at a deficit of £56,555 (2023: £90,959 deficit).

Investment policy

Under the Memorandum and Articles of Association, the charity has the power to invest funds not immediately required for its own purposes, in any way the Trustees see fit. The organisation has historically operated with a positive cash balance to cover eventualities and unforeseen expenses. The banking facilities are reviewed on a regular basis.

ATTEND (A company Limited by Guarantee) REPORT OF THE TRUSTEES

Reserve policy

Attend requires free reserves to safeguard the organisation and achieve the following:

Ensuring delays in the receipt of promised income do not result in the charity facing insolvency.
Being able to make necessary redundancy payments in the event of funding cuts.
The option to delay termination of valuable projects that temporarily lose funding, but for which there is reasonable expectation that new funding will be forth-coming
The ability to survive unexpected and uninsurable setbacks and catastrophes.

The Trustees aim to hold reserves equating to £40,000 (2023: £40,000) which equated to budgeted close down costs. The balance of general funds at year end was a deficit of £74,962 (2023: deficit of £109,366).

The balance of designated funds at the year-end was £699 (2023: £699) and of the revaluation reserve was £17,708 (2023: £17,708).

During the year 24/25, funds have considerably improved and the Trustees are confident the deficit will be considerably reduced.

GOING CONCERN

The organisation continues to monitor all its incoming streams, and its project costs. It is also reviewing its overhead costs.

Previously, it has already made significant cuts in its staffing. The small core staff team is supported by a team of capable and enthusiastic volunteers. Alongside this we have a small team of consultants with specific skills and expertise needed to deliver services to the high level required.

The Leadership of the organisation have been faithful to its vision of over 70 years:

“To mobilise, encourage, foster and maintain, the human love of the people of this Country, in the giving of service to supplement the healing work of the staff and the State, and always ensure a humanising supplement to the work of the hospitals”.

Captain J W Price 1949

While it does not ignore the fact that times are challenging, it recognises the organisations’ unique role in fostering the love of local communities and remains committed to ensuring the organisation delivers that in some form or on an on-going basis. During the year 24/25 we have secured significant income streams including one for £160k over 3 years.

On this basis the Trustees consider the going concern basis for the preparation of the accounts to be appropriate.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

PLANS FOR 2025 AND ONWARDS

Project delivery continues to be an essential part of who we are and what we do.

The staff continue to support those who have been left behind by society in some way and are always looking for ways to help people feel like, and be, a part of their community. This has been evident in the existing projects supporting people with an acquired brain injury, or after suffering a stroke, those who are restricted in care homes or who are isolated in their own homes.

Over the next year, the organisation has set itself several key development areas:

To continue to learn from the projects we are delivering
To practically apply this knowledge to improve the way we work
To listen to, and work with beneficiaries to ensure we are offering the best possible service
To pilot new projects that will improve the lives of beneficiaries
To deliver our expanded heritage project
To launch new training products
To build our reserves, and funder confidence

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure

Attend is a charity, which is registered with the Charity Commission under number 1113067, is established under a Memorandum and Articles of Association dated 17 February 2006. Activities commenced on 1 April 2006 when the assets, liabilities and funds of a separate legal entity, the National Association of Hospitals and Community of Friends, were transferred to Attend.

Governance and Management

The Trustees set out on page 1 have held office during the whole period, unless otherwise stated.

The Board of Trustees comprises as follows:

➢ A Chairman elected at the Annual General Meeting;
➢ A deputy Chairman, and two further Regional Chairmen elected from amongst the Regional Chairmen;
➢ Two members nominated by member groups and elected at the Annual General Meeting;
➢ Four members recruited for their specific skills.
➢ A Treasurer appointed by the Board.

The Board updates itself through two training days per year, which tend to focus on a particular development topic. New Trustees are inducted on a 1:1 basis. All policies and procedures have a regular updating process.

Key management personnel remuneration

The Trustees consider staff listed on page 1 of the accounts as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day to day basis.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

Governance and internal control

The Board of Trustees conducts a review of the major risks to which the charity is exposed at each board meeting, and systems have been established to mitigate those risks. Among the risks identified through the procedure, the following ones are deemed to be the most important ones:

If key personnel are leaving, Attend, as a relatively small organisation in terms of employees, could struggle to provide its services with the same level of quality and for a sustained period of time. That would lead to the loss of experience or skills, to the loss of contact base and corporate knowledge, and to a negative operational impact on key projects and priorities. We continue to review and adapt roles across the organisation to the demand levels, and team members' experiences, with the objective of strengthening the programme and the fundraising teams.
Revenues need to be generated as per financial projections, to be able to overcome periods of operational deficits without using up our reserves. The continuous monitoring of revenues against projections that has been strengthened, as well as the proactive chase of all outstanding and non-outstanding debtors to make sure invoices are paid on time has been valuable to identify and mitigate quickly.
To support any risks of periods of cash constraints, the fundraising efforts have also allowed us to secure more revenues from a wider range of organisations.
Forced changes to the revenue models of our projects could jeopardise the established operating models and even the project itself. We have continued to broaden the base of our funding, and no prpject now relies on one funder.

Statement of Trustees’ Responsibilities

Charity 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 surplus or deficit of the charity for that period. In preparing those financial statements the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2016 (FRS102);
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006 and Trustee Investment (Scotland) Act 2005. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE TRUSTEES

Statement as to Disclosure of Information to Auditors

So far as the Trustees are aware, there is no relevant audit information of which the charitable company's auditors are unaware, and each trustee has taken all the steps that he or she ought to have taken as a trustee in order to make himself or herself aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

Approved by the Trustees on 26 September 2024 and signed on their behalf by:

Bridget Foley Chair

ATTEND (A Company Limited by Guarantee)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ATTEND

Opinion

We have audited the financial statements of Attend (the ‘charitable company’) for the year ended 31 March 2024 which comprise the Statement of Financial Activates, Balance Sheet, Statement of Cash flows and notes to the financial statements, including a summary of 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31 March 2024 and of its incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

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 charitable company 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.

We draw attention to the charitable company’s general unrestricted reserves are in deficit of £74,962 (2023 : deficit £109,366). As stated in note 1j, these events or conditions, along with other matters as set forth in note 1j, indicate that a material uncertainty exists that may cast significant doubt on the company’s ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Key audit matters

Except for the matter described in the material uncertainty related to going concern section, we have determined that there are no other key audit matters to be communicated in our report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ATTEND

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the trustees’ report, which includes the directors’ report and strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.

Responsibilities of Trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes 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 charitable company’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

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.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

ATTEND (A Company Limited by Guarantee)

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ATTEND

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;
Reviewing minutes of meetings of those charged with governance;
Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the charitable company through enquiry and inspection;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Other matter

Your attention is drawn to the fact that the charity has prepared financial statements 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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2016.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michelle Wilkes (Senior Statutory Auditor) for and on behalf of Azets Audit Services Statutory Auditor First Floor, River House, 1 Maidstone Road Sidcup, Kent, DA14 5RH

Date : 7 October 2024.

ATTEND (A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

INCOME AND EXPENDITURE ACCOUNT

Unrestricted
funds
Restricted
funds
Notes
£
£
Income from:
Donations
1,180
-
Generating funds
Consultancy fees
146,816
-
Rechargeable income and packs
46,358
-
Charitable activities:
Subscriptions
193,831
-
Grants and service delivery contracts
2
26,958
127,923
Insurance premiums
103,348
-
__
_
Total income
518,491
127,923
__
_
Expenditure on:
Raising funds
40,892
-
Charitable activities
443,195
127,923
__
____
Total expenditure
3
484,087
127,923
_
_
Net movement in funds
34,404
-
Reconciliation of funds
Total funds brought forward
(90,959)
-
_
____
Total funds carried forward
(56,555)

-

Total
2024
Total
2023
£
£
1,180
3,230
146,816
-
46,358
46,392
193,831
195,194
154,881
190,270
103,348
100,767
_
_
646,414
535,853
_
_
40,892
46,419
571,118
602,214
____
____
612,010
648,633
_
_
34,404
(112,780)
(90,959)
21,821
____
____
(56,555)

(90,959)

All of the charity’s transactions are derived from continuing activities.

The Statement of Financial Activities includes all gains and losses recognised in the year.

ATTEND (A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

COMPARITIVE INCOME AND EXPENDITURE ACCOUNT

Unrestricted
funds
Notes
£
Income from:
Donations
3,230
Generating funds:
46,392
Charitable activities:
Subscriptions
195,194
Grants and service delivery contracts
2
120,406
Insurance premiums
100,767
__
Total income
465,989
_
Expenditure on:
Raising funds
46,419
Charitable activities
532,350
__
Total expenditure
3
578,769
_
Net movement in funds
(112,780)
Reconciliation of funds
Total funds brought forward
21,821
_____
Total funds carried forward
(90,959)

Restricted
funds
Total
2023
£
£
-
3,230
-
46,392
-
195,194
69,864
190,270
-
100,767
_
_
69,864
535,853
_
_
-
46,419
69,864
602,214
____
____
69,864
648,633
_
_
-
(112,780)
-
21,821
____
____
(90,959)

All of the charity’s transactions are derived from continuing activities.

The Statement of Financial Activities includes all gains and losses recognised in the year.

ATTEND (A Company Limited by Guarantee)

BALANCE SHEET AS AT 31 MARCH 2024

Company number: 05713403

	Note		2024		2023
		£	£	£		£
Fixed Assets	9		27,114			32,019
Current Assets
Debtors	10	33,791		17,803
Cash at bank and in hand		70,698		32,108
		____		____
		104,489		49,911
Creditors:amounts falling
due within one year	11	(188,158)		(172,889)
		____		____
Net Current Liabilities			(83,669)			(122,978)
			__		__
Net Liabilities			(56,555)			(90,959)

			__		__
Represented by:
Restricted funds	13		-			-
Unrestricted funds:
Designated funds	14		699			699
Revaluation reserve	15		17,708			17,708
General fund			(74,962)			(109,366)
			__		__
	16		(56,555) __		(90,959) __

Approved by the Board of Trustees on 26 September 2024 and signed on their behalf by:

Bridget Foley Chair

Matthew Swan Treasurer

ATTEND (A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS AS AT 31 MARCH 2024

Notes Cash flow from operating activities 18 Net (decrease) / increase in cash and cash equivalents Cash and cash equivalents at 01 April 2023 _ Cash and cash equivalents at 31 March 2024 Cash and cash equivalents consists of: Cash at bank and in hand	2024 £ 38,590 __ 38,590 32,108 __ 70,698 __ 70,698 __	2023 £ (130,770)
		___ (130,770) 162,878 ____ 32,108
		__ 32,018 __

ATTEND (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

a. Basis of preparation

Attend is governed under it Memorandum and Articles of Association. The address of the principal office is given in the information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are set out on page 3.

The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b. Income

All income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Grants and service delivery contracts are recognised once receivable.

Investment income is included when receivable.

c.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Costs of raising funds are those costs incurred in attracting voluntary income.
Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them.

d. Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

The analysis of these costs is included in note 4.

ATTEND (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

e. Funds accounting

Unrestricted general funds are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.

Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes

Designated funds represent funds invested in fixed assets. The designated fund balance has been represented to ensure that fund balance stated accurately reflects the designation policy adopted by the Trustees.

f. Tangible fixed assets

All assets costing more that £1,000 have been capitalised and are depreciated on a straight line basis from the financial year after acquisition.

Equipment	33% p.a.
Furniture	25% p.a.

The Chain of Office was included at valuation when received as a donation, the Trustees will review this valuation, with assistance from external valuers, on an annual basis and impair or revalue if required.

g.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

h. Leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to the Statement of Financial Activities over the relevant period. The capital element of the future payments is treated as a liability

i. Taxation

The company is a registered charity and is therefore entitled to the exemptions from corporation tax afforded by section 505 of the Income and Corporation Taxes Act 1988. Accordingly, there is no corporation tax charge in these financial statements.

j. Going Concern

The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charitable company to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements.

The Statement of Financial Activities indicates that the company incurred a net surplus of £34k during the year ended March 2024 and, as of that date, the charitable company’s net current liabilities were £84k. These events or conditions, along with other matters indicate that a material uncertainty exists that may cast significant doubt on the company’s ability to continue as a going concern.

The organisation regularly monitors all of its incoming streams, and its project costs. It is also reviewing its overhead costs.

The small core staff team is supported by a team of capable and enthusiastic volunteers. Alongside this we have a small team of consultants with specific skills and expertise needed to deliver services to the high level required.

On the basis of this assessment the Trustees consider it is appropriate to prepare the accounts on a going concern basis.

ATTEND (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

k. Judgements and key sources of estimation uncertainty

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements:

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 9 for the carrying amount of the property plant and equipment, and note 1.h for the useful economic lives for each class of assets.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Bad debts

Debtors are regularly reviewed for recoverability, any debts which in the opinion of management are not recoverable are provided for as a specific bad debt.

2. GRANTS AND SERVICE DELIVERY CONTRACTS

Unrestricted Funds £ Restricted funds £ Big Lottery Fund – ABI Navigation - - City Bridge Trust – ABI Navigation - 31,633 Enfield NHS – iCan Project - 40,394 Enfield NHS- Stroke Project - 45,896 February Foundation - 5,000 Inlight Trust - - Garfield Weston Foundation - - Headley Trust Masonic Foundation 6,598 - National Lottery Heritage Fund - - PF Charitable Trust 5,000 - Trusts Under £5,000 15,360 5,000 _ _ 26,958 127,923	Total 2024 £ - 31,633 40,394 45,896 5,000 - - 6,598 - 5,000 20,360 ____ 154,881	Total 2023 £ 40,944 - 37,485 45,897 5,000 12,000 10,000 - - 11,920 5,000 22,024 ____ 190,270

ATTEND (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

3. ANALYSIS OF EXPENDITURE

Raising funds Charitable activities: Projects Membership ABI Academy	Staff costs £ 23,910 150,206 48,685 23,594 16,341 ____ 262,736	Direct costs £ 6,030 79,823 137,954 3,738 1,377 ____ 228,922	Other costs £ 10,952 68,841 22,265 10,832 7,462 ____ 120,352	Total 2024 £ 40,892 298,870 208,904 38,164 25,180 ____ 612,010	Total 2023 £ 46,419 325,180 206,432 45,183 25,419 ____ 648,633

All costs are allocated between the expenditure categories noted above on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, for example, time spent, per capita or floor area.

4. OTHER COSTS

Consultancy Travel and subsistence Office rent, facilities and insurance Equipment maintenance and support Printing and stationery Accreditation fees Depreciation Telephones Other Governance costs (note 5)	2024 £ 1,391 13,486 36,474 23,301 8,058 2,887 4,905 6,328 4,725 18,797 ___ 120,352 _____	2023 £ 1,151 20,336 56,151 23,377 9,646 4,196 8,262 5,084 2,865 20,930 ___ 151,998 _____

5. GOVERNANCE COSTS

Auditors’ remuneration - current year - Non -audit services Professional Fees Travel and accommodation	2024 £ 17,815 - - 982 _ 18,797 __	2023 £ 16,356 388 3,524 662 _ 20,930 __

6. TRUSTEE REMUNERATION AND REIMBURSED COSTS

Trustee Indemnification Insurance has been taken out in the year, the cost of which is included within Attend’s core insurance premium. £539 of travel expenses were re-imbursed to 3 trustees (2023: £46 – 1 trustee).

ATTEND (A company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

7.	STAFF COSTS			2024	2023
				£	£
	Wages and salaries			224,898	237,402
	Employers’ National Insurance			19,240	20,836
	Pension costs			18,598	22,586
				___	___
				262,736	280,824
				___	___
	The average monthly number of employees, calculated on
	a headcount basis, during the year was			6	6
				___	___
	The number of employees whose emoluments as defined for taxation purposes, amounted to over
	£60,000 in the year was as follows:-
				No	No
	£70,001 - £80,000			-	1
	£80,001 - £90,000			1	-

				_____	_____
	During the year the pension contributions for the employee above were £7,142 (2023: £16,963). The
	total amount of employee benefits paid to	key management personnel was £175,788 (2023 - £163,203).
8.	MOVEMENT IN FUNDS			2024	2023
				£	£
	This is stated after charging:
	Depreciation			4,905	8,261
	Auditors remuneration - audit			17,815	16,356
	Auditors remuneration – non audit fees			- _____	388 _____
9.	FIXED ASSETS
		Chain of office		Equipment	Total
		£		£	£
	Cost / Valuation
	At 1 March 2023	24,600		76,613	101,213
	Disposals		-	(36,256)	(36,256)
		____		____	____
	At 31 March 2024	24,600		40,357	64,957
		____		____	____
	Depreciation
	At 1 April 2023		-	69,194	69,194
	Charge in year		-	4,905	4,905
	Disposals		-	(36,256)	(36,256)
		____		____	____
	At 31 March 2024		-	37,843	37,843
		____		____	_____
	Net Book Value
	At 31 March 2024	24,600		2,514	27,114

		_____		_____	_____
	At 31 March 2023	24,600		7,419	32,019
		_____		_____	_____

The valuation of the Chain of Office was made by Jon Winter, a professional valuer, on an open market value for existing use basis.

ATTEND (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

10.	DEBTORS			2024	2023
				£	£
	Trade debtors			25,689	7,547
	Prepayments and accrued income			8,102	10,256
				_____	_____
				33,791 ____	17,803 ____
11.	CREDITORS			2024	2023
				£	£
	Trade Creditors			68,395	57,738
	Other tax and social security			27,040	42,040
	Accrual and deferred income			89,571	68,583
	Other creditors			3,152	4,528
				_____	_____
				188,158 ____	172,889 ____
12.	DEFERRED INCOME			2024	2023
				£	£
	Deferred income is included within:
	Creditors due within one year			72,171 ____	50,516 ____
	Deferred income at 1 April			50,516	177,926
	Released from previous years			(50,516)	(177,926)
	Resources deferred in the year			72,171	50,516
				_____	_____
				72,171	50,516

				____	____
13.	RESTRICTED FUNDS
		Balance at	Income	Expenditure	Balance at
	2024	31.03.23			31.03.24
		£	£	£	£
	ABI Navigation	-	122,923	(122,923)	-
	Long Covid Clinics	-	5,000	(5,000)	-
		___	_____	_____	___
		-	127,923	(127,923)	-
		___	_____	_____	___

ABI NAVIGATION

Grants from Big Lotter Fund, City Bridgee, Enfield ICan, Enfield NHS and February Foundation to support different projects including stroke within our Attend ABI programme.

NATIONAL LOTTERY HERITAGE FUND

To support the Voices of the First Volunteers of the NHS project.

LOMH COVID CLINICS

Funding from Hospital HSF and London Catalyst to support our Long Covid Clinics.

INLIGHT TRUST

To support our work with people living with dementia, and providing a framework for spiritual support at the end of life.

ATTEND (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

13. RESTRICTED FUNDS

RESTRICTED FUNDS
	Balance at	Income	Expenditure	Balance at
2023	31.03.22			31.03.23
	£	£	£	£
ABI Navigation	-	45,944	(45,944)	-
National Lottery Heritage Fund	-	11,920	(11,920)	-
Inlight Trust	-	12,000	(12,000)	-
	___	_____	_____	___
	- ___	69,864 _____	(69,864) _____	- ___

14.	DESIGNATED FUNDS	Balance at New Designations Balance at
		31.03.23 Designations Released 31.03.24
	2024	£ £ £ £
	Regional branches:
	Scotland	699 - - 699 __ _ __ _
	Regional branches	While each region has a facility to raise funds in respect of Attend’s local
		activities. These funds are held in a separate account by the regions and
		can expended in the furtherance of the charity’s activities. The pandemic
		has meant that local fundraising and activities have been curtailed, and
		any remaining funds now form part of the general reserve. The only
		exception is Scotland.

		Balance at	Designations	Balance at
	2023	31.03.22	released	31.03.23
		£	£	£
	Regional branches:
	UK
	Scotland	699 _____	- _____	699 _____
15.	REVALUATION RESERVE
		Balance at		Balance at
		31.03.23	Revaluation	31.03.24
		£	£	£
	Revaluation Reserve	17,708 _____	- _____	17,708 ______

ATTEND (A company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

16 . ANALYSIS OF NET ASSETS BETWEEN FUNDS

2024 Restricted Unrestricted £ £ Fixed assets - 27,114 Current assets - 104,489 Current liabilities - (188,158) __ _ - (56,555) __ _ 2023 Restricted Unrestricted £ £ Fixed assets - 32,019 Current assets - 49,911 Current liabilities - (172,889) __ __ - (90,959)	Total £ 27,114 104,489 (188,158) _____ (56,555)
	__ Total £ 32,019 49,911 (172,889) __ (90,959)

17. COMPANY LIMITED BY GUARANTEE

The Charity is limited by guarantee and accordingly has no share capital.

The liability guaranteed by each member is £1. The authorised membership of the company is unlimited. At 31 March 2024 the membership was 9 (2023: 9).

18. RECONCILIATION OF NET INCOME / (EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income / (expenditure) for the year Depreciation Decrease in debtors Decrease in creditors Net cash flow from operating activities	2024 £ 34,404 4,905 (15,988) 15,269 _____ 38,590	2023 £ (112,780) 8,261 3,136 (29,387) _____ (130,770)

19. RELATED PARTY TRANSACTIONS

Payments totaling £14,000 (2023: £17,700) were made to Catherine Wood in respect of consultancy services for project delivery. These payments are totally funded from grant payments specifically for the work she delivers. Catherine Wood is the spouse of David Wood the CEO of Attend. At 31 March 2024 there was £nil outstanding between Catherine Wood and the charity (2023: £nil).

Payments totaling £17,153 (2023: £11,538) were made to Christopher Wood in respect of consultancy services as an iCan Project Navigator. These payments are totally funded by a contract with Age UK Enfield. Christopher Wood is the son of David Wood the CEO of Attend. At 31 March 2024 there was £nil outstanding between Christopher Wood and the charity (2023: £nil).