ESK MOORS CARING LIMITED TRUSTEES, REPORT AND STATEMENT OF ACCOUNTS YEAR ENDED 31°, MARCH 2024 COMPANY LIMITED BY GUARANTEE (The Company does not have a share capital) REGISTERED CHARITY NUMBER 1113392 COMPANY NUMBER: 5433218 ESK MOORS CARING LIMITED YEAR ENDED 31st MARCH 2024 Contents Pages Report of the Trustees 2-6 Independent Examiner's Report Statement of financial activities Balance Sheet Notes forming part of the financial statements 10-14 ESK MOORS CARING LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2024 The trustees, who are also directors of the company for the purposes of Charity and Company law, present their annual report and financial statements of the charity for the year ended 31ST March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recornmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102). REFERENCE & ADMINISTRATIVE DETAILS Charity number 1113392 Company number 5433218 Registered Office: 20 High Street Castleton Whitby Y0212DA Trustees.. The trustees are directors of the Company for the purpose of Company law. Delia Elizabeth Liddle (joint lead trustee") Yvonne Rhona Chadwick Ooint lead trustee") Rev Sally Jayne Wilson Rev Alan Coates (resigned 21 September 2023) Bryan Cross Ann Elizabeth Collier Watson Stephen Alexander John Butt rustees have not appointed a chair; leadership responsibilities are shared between the joint lead trustees. Trustee meetings are held bi-monthly. Trustees monitor and oversee the budget and spending at regular intervals. they comply with statutory reporting duties to Companies House and The Charity Commission. ESK MOORS CARING LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024 Structure, Governance and Management The charity is governed by its Memorandurn and Articles of Association and is constituted as a company limited by guarantee as defined by the Companies Act 2006. Esk Moors Caring Ltd is registered as a charity with the Charities Commission. The board members are all volunteers, and each has an agreed portfolio of responsibilities. Appointment to the Board of Trustees is by nomination from the members at the Annual General Meeting with casual vacancies being co-opted by the Board until the next Annual General Meeting. Employed staff are a full time Business & Operations Manager, a part time administrator. and ten carers. Statement of Purpose To respond to the needs of local older people by providing someone to care for them and something to do. Guiding Principles Identify and meet the real needs of those, primarily older, people for whom we provide seNices To deal with each individual in such a way as to - Enable them to live life as independently as possible, Manage risk, Encourage them to engage with the wider community as their circumstances permit, To provide a service which is assessed and then tailored to rneet need giving ownership to the userlclient. To provide services in partnership with NYCC and other funders. To ensure all seNices meet or ex￿ed the requirements of funders and regulators. To deliver our services in a cost-effective way, ensuring the ongoing viability of the business, To assess all future development opportunities against the Guiding Principles and Statement of Purpose. ESK MOORS CARING LIMITED REPORT OF THE TRUSTEES (CONTINUED) Achievements and performance - general We have continued to consolidate our services as a well-established and trusted provider of domiciliary care and activities related to physical and mental wellbeing and the relief of isolation. Esk Moors Caring is based in office premises in the High Street, Castleton, from where we continue to provide an ever-increasing range of support servI￿S and activities. Our premises are suitable for all our needs, providing a separate meeting roorn ideal for confidential client and stsff meetings. Our location in the centre of the village makes us visible and accessible to the community. Throughout the year we have continued building and maintaining relationships with partners including NYCC, the local health practice, the Clinical Commissioning group (CCG), and the Big Lottery to provide services directed towards the independence and well-being of older people as well as people of all ages in our community. Activities for the Community Armchair exercise classes are ongoing whilst other Big Lottery funded activities have become independent and self-sustaining. Future activities will be undertaken as and when an appropriate need is identified. Domlclllary Care Servlces The domiciliary care client base has continued to thrive in parallel with an ongoing, developing relationship with North Yorkshire County Council (NYCC) and local GPS. We continue to provide domiciliary care services on a private basis, not involving NYCC, to residents in flats in Esk Moors Lodge, an Abbeyfield establishment in Castleton. th The last CQC inspection on 30 October 2017 rated all standards as good. with no recommendations. Since the restrictions imposed as a response to Covid-19. CQC have not carried out in-person inspections, but their lat8St review was 7th July 2022 with no need to reassess our rating. Community Car Our community vehicle is a wheelchair accessible car and is driven by volunteers. It is now funded by EMC. We are investigating a replacement vehicle and future funding. Our users can request it forjourneys to hospital and other appointments, social. shopping and leisure events. Grant sources of funding Big Lottery funding for our activities programme was extended until May 2023 by which time the main activities became self sufficient. Employment We employ the following personnel: Registered care manager Domiciliary care assistants 10 Office admin assistant ESK MOORS CARING LIMITED REPORT OF THE TRUSTEES (CONTINUED) Recruitment and retention of care staff As is common throughout the sector. we struggle to recruit care staff, although we manage to retain most of our staff long term. Esk Moors Caring is now a Real Living Wage Employer. We also pay carers for travelling between calls. In some cases, we have been unable to provide care for prospective new clients because of lack of care staff hours and inability to recruit. We have put in place incentive schernes for existing carers to recommend a friend for employment. Volunteers We have a team of volunteers, some of whom drive our community car; others help with the provision of activities. Future Developments We are continually assessing the need for provision of activities in the area. We are awa￿ that other agencies are providing activities and events particularly for older residents. We plan strategically to ensure the future of the business, especially in the areas of improving recruitment and retention and professional development of both staff and trustees. THANKS are due to our care staff, adrninistrators, activity co-ordinators, volunteers, managers and trustees. All play an invaluable role in helping bring provision of servI￿S and life-enhancing activities to dispersed remote rural communities. ESK MOORS CARING LIMITED REPORT OF THE TRUSTEES (CONTINUED) Statement of Trustees Responsibilities for Preparing Accounts The Trustees (who are also Directors of the Esk Moors Caring Ltmited, for the purposes of Charity and Company law) are responsible for preparing the Trustees Report and financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company and Charity law requires the Trustees to prepare financial staternents for each financial year, which give a true and fair view of the state of affairs of the Institution and of the incoming resources and application of the same, including income and expenditure, of the Institution 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; make judg8ments and estimates that are reasonable and prudent; state whether applicable UK 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 Institution will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Institution and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Institution and hence for taking reasonable steps for the prevention of fraud and other irregularities. The trustees have reviewed the charity's need for reserves in line with Charity Commission guidelines and have agreed unrestricted reserves need to equate to six months operating costs. Based on these accounts that target is £153,060. We will seek to bring unrestricted reserves up to the target through increased activity. This report has been prepared in accordance with the Statement of Recomrnended Practice: Accounting and Reporting by Charities (FRS 102) and in accordance with the special provisions for small companies under part 15 of the Companies Act 2006. Approved by the Trustees and signed on their behalf by:_ Trustee 21 st November 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ESK MOORS CARING LIMITED I report on the accounts of the company for the year ended 31st March 2024 which are set out on pages 8 to 14. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and state whether particular matters have come to my attention. Basis of independent examinerfs statement My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below. Independent examiner's ststement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102) have not been met; or to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed Date - QLc¢>J *icJo ESK MOORS CARING LIMITED STATEM ENT OF FINANCIAL ACTIVITIES {including Income & Expenditure Account) YEAR ENDED 31st MARCH 2024 Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Note INCOME AND ENDOWMENTS FROM: Donations Charitable Activities: Grants Receivable Activities Investment Income Domiciliary care Vehicle Income Sundry Income 2207 2207 3379 3638 325561 1749 20 24610 9842 657 287727 478 285 3379 3638 325561 1749 20 TOTAL INCOME 334347 2207 336554 323599 EXPENDITURE ON Charitable activities.. Direct Care and Activity costs Governance costs 288229 3171 2207 290436 3171 303230 5471 TOTAL EXPENDITURE 3 291400 2207 293607 308701 NET INCOMEI(EXPENDITURE) and net movement in funds for the year 42947 42947 14898 RECONCILATION OF FUNDS: Total funds brought forward 161320 161320 146422 TOTAL FUNDS CARRIED FORWARD 204267 204267 161320 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The comparative figures for each fund are shown in the notes to the accounts. The notes on pages 10 to 14 form part of these accounts. ESK MOORS CARING LIMITED BALANCE SHEET AS AT 31" MARCH 2024 2024 2023 Note FIXED ASSETS Tangible Assets 3128 2483 CURRENT ASSETS Debtors Cash at bank and in hand 19322 210936 21436 177356 10 230258 198792 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR (29119) {39955) NET CURRENT ASSETS 201139 158837 NET ASSETS 204267 161320 FUNDS Restricted Unrestricted 12 13 204267 161320 204267 181320 For the financial year stated above the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year ended 31 March 2024 in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. These financial statements a￿ prepared in accordan￿ with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS 102 SORP. Y R Chadwick {Trustee) The notes on pages 10 to 14 fomi part of these accounts. ESK MOORS CARING LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315t MARCH 2024 ACCOUNTING POLICIES a) Basis of accounting The financial statements have been prepared under Ihe historical cost convention with items recognised at cost. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with FRS 102 and with the Charities Act 2011. b) Incoming resources All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy for legacies. Entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. Incoming resources from charitable activities where related to performance and specific deliverables are accounted for as the Gharity earns the right to consideration by its performance. Where income is received in advance of its recognition it is deferred and included in creditors. Where entitlement occurs before income being received the income is accrued. c) Resources expended Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, expenses such as rent and rates, and energy are apportioned as to floor space. Administration costs are split equally. d) Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment - 20 % on cost Vehicles e) Unrestricted funds Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purposes and are available as general funds. GRANTS RECEIVABLE 2024 Total 2023 Total Big Lottery Fund Building Capabilities Fund North Yorks Get Going Grant Job Retention Scheme Grant (Furlough) North Yorks IPC Funding North Yorks WICS Funding North Yorks Grow & Learn Grant 2207 21210 2400 1000 2207 24610 10 ESK MOORS CARING LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2024 TOTAL EXPENDITURE Basis Charitable Governance activities costs allocation 2024 2023 Staff Costs Staff time Establishment Costs Direct MotorlTravel Expenses Direct Accountancy Fees Direct Recruitment Direct Training Direct Mgmt & Accounts Direct Legal and Professional Direct Communications and IT Direct Computer expenses Direct Other Office Expenses Direct Activities Direct Advertising Direct Subscriptions Direct Bank Charges Direct Depreciation Direct Sundry Direct Building Capabilities Direct 236398 11279 19769 236398 11279 19769 300 241729 11208 19474 200 300 1136 8606 1136 8606 2871 805 1248 1025 3350 942 8223 2871 767 2877 1069 11263 945 1551 264 1656 1262 2400 2871 805 1248 1025 3350 3456 240 1695 1429 3456 240 1695 1429 TOTAL EXPENDITURE 290436 3171 293607 308701 NET INCOMEI{EXPENDITURE) This is stated after charging.. 2024 2023 Accountancy Donations 300 200 300 200 TRUSTEES REMUNERATION, EXPENSES AND TRANSACTIONS The trustees neither received nor waived any emoluments during the year (2023.. £ nil). There were no trustee expenses paid {2023: £ nil). Nil transactions with trustees or connected parties took place during the year {2023: 0). ESK MOORS CARING LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2024 STAFF COSTS Staff costs were as follows: _ 2024 2023 Wages and Salaries Pensions Training Uniforms 231991 3816 1136 591 235211 3882 942 248 237534 240283 No employee received emoluments of more than £60.000. The total amount paid to key management personnel was £69,501. The average number of persons employed during the year: Fulltime Equivalents 2024 2023 Staff 13 16 13 16 TAXATION Esk Moors Caring Limited is a registered charity and as such is exempt from Income Tax, Corporation Tax or Capitsl Gains Tax on its charitable activities. FIXED ASSETS Computer Motor Equipment Vehicles Total Cost At 1 April 2023 Additions Disposals 13665 2340 (5387) 13495 27160 2340 (5387) At 31 March 2024 10618 13495 24113 Depreciation At 1 April 2023 Charge for year Disposals 11182 1695 (5387) 13495 24677 1695 (5387) At 31 March 2024 7490 13495 20985 Net Book Value At 31 March 2024 3128 3128 At 31 March 2023 2483 2483 12 ESK MOORS CARING LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 DEBTORS 2024 2023 Trade Debtors Prepayments & Accrued Income 14934 4388 17809 3627 19322 21436 10. BANK AND CASH 2024 2023 Bank Cash 210720 215 177056 300 210936 177356 11. CREDITORS Amounts falling due within one year Trade Creditors Social Security and Other Taxes Accruals & Deferred Income 2024 2023 1241 4821 23057 1756 3027 35172 29119 39955 12. RESTRICTED FUNDS 2024 2023 At beginning of Year Transfer from income and expenditure account 13. UNRESTRICTED FUNDS 2024 2023 At beginning of Year Transfer from income and expenditure account 161320 42947 146422 14898 204267 161320 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Funds Restricted Funds Totsl Fixed Assets Current Assets Current Liabilities 3128 230069 (28930) 3128 230258 (29119) 189 (189) 204267 204267 13 ESK MOORS CARING LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS ST FOR THE YEAR ENDED 31 MARCH 2024 15. STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVE FIGURES Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 INCOME AND ENDOWMENTS FROM: Donations Charitable Activities= Grants receivable Activities Investment Income Domiciliary care Vehicle Income Sundry Income 24610 24610 9842 657 287727 478 285 9842 657 287727 478 285 TOTAL INCOME 298989 24610 323599 EXPENDITURE ON Charitable activities: Direct Care and Activities costs Governance costs 281020 3071 22210 2400 303230 5471 TOTAL EXPENDITURE 284091 24610 308701 NET INCOMEI(EXPENDITURE) and net movement in funds for the year 14898 14898 RECONCILATION OF FUNDS: Total funds brought forward 146422 146422 TOTAL FUNDS CARRIED FORWARD 161320 161320 14 ESK MOORS CARING LIMITED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 3151 MARCH 2024 2024 2023 INCOMING RESOURCES Incoming Resources from Generating Funds Voluntary Income Donations Big Lottery Fund North Yorkshire Get Going Grant North Yorkshire IPC Funding JRS Grant North Yorkshire WICS Funding Building Capabilities Fund 2207 21210 1000 2400 2207 24610 Activities for Generating Funds Activities 3379 9842 3379 9842 Investment Income Bank Interest Receivable 3638 657 Total Incoming Resources from Generating Funds 9224 35109 Incoming Resources from Charitable Activities Domiciliary Care Vehicle Income 325561 1749 287727 478 327310 288205 Other Incomlng Resources Sundry Income 20 285 TOTAL INCOMING RESOURCES 3336554 323599 This page does not form part of the statutory financial ststements 15 ESK MOORS CARING LIMITED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31st MARCH 2024 2024 2023 CHARITABLE ACTIVITIES Caring in the Community Activities Undertaken Directly Wages and Salaries Pensions Uniforms Staff Training Establishment Costs Vehicle Costs Travel Expenses Accountancy RecruitmenUAgency Staff Legal Fees Management & Accounting SeNices DBS Fees Telephone & Intemet Fees Stationery, printing & postage IT costs Activities Advertising Subscriptions & registration fees Bank Charges Depreciation Donations Made General Expenses Building Capabilities Costs 231991 3816 591 1136 11279 2407 17362 300 235211 3882 248 942 11208 1283 18190 200 2388 2871 8223 204 767 1069 2877 11263 945 1348 264 1656 2871 8606 97 805 1025 1248 3350 3359 240 1695 1429 1262 2400 Total Charitable Activity Expenditure 293607 308701 NET INCOMING RESOURCES 42947 14898 This page does not form part of the statutory financial statements 16