Registered Charity Number: 1118502 Registered Company Number: 05842011
**Sunderland Carers Centre (Limited by Guarantee)**
## **Financial Statements**
**For the Year Ended 31 March 2022**
## **Sunderland Carers Centre**
## **Legal and Administrative Details**
**for the year ended 31 March 2022**
_________________________________________________________________________________
|**Trustees:**|J Wilson||
|---|---|---|
||M L Brewster||
||S Gee||
||J Pace||
||A Johnstone||
||Dr Straughair||
||G Burt|(appointed 23/09/2021)|
|**Registered Office:**|Sunderland Carers Centre||
||Thompson Park||
||Thompson Road||
||Sunderland||
||Tyne and Wear||
||SR5 1SF||
|**Bankers:**|HSBC Bank plc||
||Unit 49-51||
||The Bridges Shopping Centre||
||Sunderland||
||Tyne and Wear||
||SR1 3LE||
|**Solicitors**:|Muckle LLP||
||Time Central||
||32 Gallowgate||
||Newcastle upon Tyne||
||NE1 4BF||
|**Auditor:**|Torgersens||
||Somerford Buildings||
||Norfolk Street||
||Sunderland||
||SR1 1EE||
|**Persons responsible for**|||
|**day to day management:**|Amanda Brown – CEO||
1
## **Sunderland Carers Centre**
## **Trustees Report**
**for the year ended 31 March 2022**
## **_________________________________________________________________________________**
Sunderland Carers Centre is a Charitable Company which was registered as a Charity on 23 March 2007, Charity Number 1118502 and was incorporated on 9 June 2006, Company Number 05842011.
Sunderland Carers Centre is in touch with more carers than ever before, with over 11,633 carers, 8,468 of whom are adult carers, 2,281 parent carers and 884 young carers.
In the past year the centre received 1,030 new referrals of which 748 were adult carers, 164 parent carers, and 118 young carers. The centre continues to offer a ‘whole family approach’ to support all members of a family where carers exist.
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ (effective October 2019) in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”).
## **Trustees**
|The Trustees acting during the period were|The Trustees acting during the period were|
|---|---|
|Venerable S Bain|Clerk in Holy Orders - Chairman (Resigned 23 September 2021)|
|M Brewster|Carer|
|J Wilson|Ex Voluntary Sector Worker|
|S Stoneham|Ex Voluntary Sector Worker (Resigned 28 June 2021)|
|S Gee|Technical Director (NTW)|
|J Pace|Practice Manager|
|M Walker|(Resigned 23 August 2021)|
|A Johnstone|- Treasurer|
|Dr Straughair||
|G Burt|(Appointed 23 September 2021)|
|**Registered Office**||
|Sunderland Carers Centre||
|Thompson Park||
|Thompson Road||
|Sunderland||
|Tyne & Wear||
|SR5 1SF||
## **Auditors**
Torgersens are deemed to be re-appointed under section 487(2) of the Companies Act 2006.
2
## **Sunderland Carers Centre**
## **Trustees Report**
## **for the year ended 31 March 2022**
## **_________________________________________________________________________________**
## **Statement as to disclosure of information to auditors**
So far as the Trustees are aware, there is no relevant information of which the charitable company’s auditors are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee to make them aware of any audit information and to establish that the charitable company’s auditors are aware of that information.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Sunderland Carers Centre (Limited by Guarantee) is registered with the Charity Commission as a fund raiser and service provider, registered number 1118502.
The charitable company is governed by the Memorandum and Articles of Association with the appointment of Trustees, Officer Trustees and Custodian Trustees. The general body of Trustees meet bi-monthly.
## **Statement of Trustees’ Responsibilities**
The Trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Practice.
Company Law requires the Trustees to prepare the financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that period. In preparing those financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company 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 charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Recruitment and appointment of new Trustees**
Sunderland Carers Centre continually looks to strengthen the board of Trustees to ensure the board is equipped to manage and plan for the future of carer support services in the City of Sunderland.
The Article of Memorandum states that the board should be made up of 50% Trustees whom have personal caring duties. This is achieved through a wide process where the Trustees meet the CEO and Chair of the board to establish the suitability of potential Board Members. All new Trustees are provided with a wide varied induction into the organisation. The new Trustees also meet staff within the organisation to establish areas of interest.
## **Induction and training of new Trustees**
As an introduction, new Trustees are provided with details of the services provided, copies of the minutes of recent meetings, the latest audited accounts and a copy of the publication “Responsibilities of Charity Trustees” issued by the Charity Commission.
3
## **Sunderland Carers Centre**
## **Trustees Report**
**for the year ended 31 March 2022**
## **_________________________________________________________________________________**
## **Organisational structure**
All major operational and strategic decision are made via the Board of Trustees. The Board meets every two months and considers various areas of development identified by the Chief Executive Officer. A subgroup of board members also meets to discuss areas of development to be considered by the full board of Trustees. The Charity has a regular Staff and Board Members Away Day. This meeting sets out the operational issues that staff can raise and how the Board needs to consider the issues in the forward strategic planning. The board also have two members available as nominated staff liaison officers offering a direct link between team members and Trustees in relation to feedback, areas of concern, issues that team members do not feel have been addressed appropriately etc.
## **Reserves Policy**
Note 15 to the financial statements shows the retained surplus attributable to the various funds.
The Trustees consider all restricted funds projects fulfilled at the balance sheet date leaving a surplus unrestricted available to cover future activities including any unexpected costs.
The Trustees have agreed a six-month sustainability plan to ensure a robust exit strategy should funding cease. £320,000 has been ring fenced in a contingency fund.
The unrestricted free reserves at 31 March 2022 amounted to £533,146.
## **Risk Management**
The Trustees have assessed the major risks to which the charitable company is exposed, in particular those related to the operations and finances of the charitable company, and are satisfied and steps are in place to mitigate the exposure to major risks.
## **OBJECTIVES AND ACTIVITIES**
## **Opportunities for volunteers:**
National government restrictions and workplace guidance as a direct response to COVID has significantly impacted upon the opportunities that the charity has been able to offer to volunteers throughout the year. Most volunteers registered with us have remained in regular contact with the charity, during periods of a relaxation of COVID restriction’s walk leader volunteers organised small group guided walks for carers which was invaluable in supporting carers to re-integrate back into their local community.
Cath Philipson, Volunteer Co-ordinator will retire from the organisation in April 2022, during her time in the role Cath has developed a robust recruitment, training and support programme for volunteers. This will now be led by the Senior Management Team who will work closely with members of the team interested in developing supervision and leadership skills to access continuous professional development and effectively peer mentor a volunteer.
The management team will work with existing volunteers to re-integrate them into roles once it is safe to do so, as well as recruiting and training new volunteers to develop work delayed by the pandemic, such as the ‘Within Reach’ project, for older carers who require ongoing listening ear support. A ‘Within Reach Worker’ will be recruited to lead on this area of work.
The objectives of the charity are to relieve the elderly, sick or people with disabilities in the City of Sunderland by providing support, advice and information to those responsible for their care.
4
## **Sunderland Carers Centre**
## **Trustees Report**
**for the year ended 31 March 2022**
**_________________________________________________________________________________**
In practice, Sunderland Carers Centre works directly with carers to provide information, advice, and a listening ear and support at formal and informal meetings, encouragement and support to Carers groups, opportunities for carers to try to influence policy, opportunities for carers to comment on service provision, training for carers and people who work with carers and special opportunities.
The Trustees have had regard to the Charity’s Commission guidance on their legal duty on public benefit, and are satisfied that the Charity delivers public benefit, and due regard is paid to the guidance on public benefit when deciding on what new projects the charity should undertake.
## **ACHIEVEMENT AND PERFORMANCE**
Sunderland Carers Centre is now in touch with more carers than ever before, over 8,260 adult carers, over 2,130 parent carers and 840 young carers.
In the past year the centre received 912 new referrals for adult and parent carers, and 118 new referrals for young carers, which in total is a slight increase from the previous year, but again reflects the impact of the COVID pandemic. The organisation anticipates a significant increase in referrals and demand for provision following further relaxation of restrictions. The centre strives to offer a ‘whole family approach’ to support all members of a family where carers exist, with 82% of all one to one support being listening ear reflecting the challenging situations carers have experienced.
As with last year this has been an exceptionally challenging and frightening time for carers, not only have the restrictions of the COVID pandemic meant that carers continue to be disconnected from their support networks and access to services, but the longevity of the pandemic has rendered carers exhausted in their caring role. Nationally the essential support provided by carers has been valued at £132 billion a year, without which our health and social care systems could not have survived.
Sunderland Carers Centre has continued to work to full capacity throughout the lockdown period’s and changing restrictions, continuing to offer key services as well as adapting ways of working to ensure that carers are effectively supported during this time of crisis, thus avoiding breakdown in the caring role.
This has included, though not exclusive to the following areas of provision, online and telephone information, advice and guidance service, one to one telephone; virtual and email support, social media information and support; online activities in a variety of formats, as well as continuing services to identify vulnerable carers and carers in need; welfare visits and activity and goody bags incorporating welfare visits for young and adult carers.
The time throughout the pandemic has highlighted the positive benefits to carers of the embedding of a whole family approach throughout the organisation, ensuring seamless access to effective support mechanisms for all carers. Through our single point of access Carers are able to efficiently access services which meet their invidual family circumstances without having to explore a range of services and referral pathways .
Sunderland Carers Centre has worked in close partnership with Sunderland City Council and Sunderland Clinical Commissioning Group to ensure a wholistic approach to carers support services and strategic development within the city, whilst adapting service delivery and provision to meet carers needs within national restrictions. Carers have reported that the information, advice, ongoing practical and emotional support provided by the organisation has been vital in supporting them through this period of additional pressure, further isolation and continued uncertainty.
Sunderland Carers Centre has continued to develop and deliver the Special Educational Needs and Disability Advice and Support Service (SENDIASS) a statutory responsibility to provide information, advice and support to parents and carers of children and young people who have or may have, special education needs and/or disabilities and young people themselves. This year Sunderland City Council and Sunderland Clinical Commissioning Group have secured joint commissioning arrangements in line with national standards, the service will now appoint a dedicated SENDIASS Manager.
5
## **Sunderland Carers Centre**
## **Trustees Report**
**for the year ended 31 March 2022**
## **_________________________________________________________________________________**
The Trustees believe the organisation has performed well in the year ended 2022. Projects have been delivered successfully within the terms of the funding realised. The Trustees believe the charitable company to be in a strong financial position to continue to fulfil its objectives.
## **Public Benefit Statement**
Due regard has been paid to the public benefit guidance published by the Charity Commission.
## **SIGNIFICANT FUNDING**
**1 The Better Care Fund** – A pooled budget from Sunderland Clinical Commissioning Group and Sunderland City Council which supports examples of the following activities:
Caring with Confidence – To provide core training to support carers and their families
Carers in Primary Care – To support training, administrative and guidance activities resulting from GP referrals to the Centre
BME Carers Engagement and Support– To develop a range of mechanisms in order to enable access to all BME Communities across Sunderland, and to recognise carers within their communities
Parent Carer Engagement – To provide advice and support for parent carers to ensure they are able to access appropriate services
Young Carers – To recognise, support Young Carers to develop their own interests and aspirations outside of the caring role. To also work with partner agencies to support Young Carers in their organisations particularly
Education
Carers Assessments – To work closely with Sunderland City Council to deliver and complete Carers Assessments
## **2 SENDIASS**
To provide information, advice and support to parents and carers of children and young people who have or may have, special educational needs and/or disabilities and young people themselves.
Signed by order of trustees
______________________________ Trustee
______________________________ Print Name
______________________________ Trustee
______________________________ Print Name
Date__________________________
6
## **Auditors Report to the Trustees of**
## **Sunderland Carers Centre**
## **on the financial statements for the year ended 31 March 2022**
## **_________________________________________________________________________________**
## **Opinion**
We have audited the financial statements of The Sunderland Carers Centre for the year ended 31 March 2022 which comprise the statement of financial activities, balance sheet, cash flow statement and the related notes, 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 FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 March 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
- 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 charity 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.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
7
## **Auditors Report (continued) to the Trustees of**
## **Sunderland Carers Centre**
## **on the financial statements for the year ended 31 March 2022**
## **_________________________________________________________________________________**
## **Other information**
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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.
## **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 for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the trustees’ report has 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 charity and its environment obtained in the course of the audit, we have not identified material misstatements in 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
- we have not received all the information and explanations we require for our audit; or
- certain disclosures of trustees’ remuneration specified by law are not made; 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 directors’ report and from the requirement to prepare a strategic report.
8
## **Auditors Report (continued) to the Trustees of**
## **Sunderland Carers Centre**
## **on the financial statements for the year ended 31 March 2022**
## **_________________________________________________________________________________**
## **Responsibilities of trustees**
As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purpose 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 charity'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 charity 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.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities including fraud is detailed below:
## **Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud**
The objectives of our audit with regards to fraud, are to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with those charged with governance.
Our approach was as follows:
- We obtained an understanding of the legal and regulatory requirements which applied to the entity, which we deemed to be the entity’s Constitution and Bye-laws and the Statement of Recommended Practice: Accounting reporting by Charities and Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
- We obtained an understanding of how the entity complies with these requirements by reviewing their treatment of transactions, reviewing minutes of meetings and discussing compliance with members.
- The risk of material misstatement of the financial statements due to fraud or error was assessed, and we deemed the entity to be low risk. We considered how fraud may occur within the financial statements and identified that the receipt of grants and donations were susceptible to fraud or error. We designed our audit work to test the controls in place regarding the processing of these transactions and how these controls are capable of preventing or detecting fraud or error.
- We inquired of management and those charged with governance.
9
## **Auditors Report (continued) to the Trustees of Sunderland Carers Centre**
## **on the financial statements for the year ended 31 March 2022**
## **_________________________________________________________________________________**
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
- 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. 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.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
- Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
10
## **Auditors Report (continued) to the Trustees of**
## **Sunderland Carers Centre**
## **on the financial statements for the year ended 31 March 2022**
## **_________________________________________________________________________________**
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
## **Use of Report**
This report is made solely to the charity’s principals, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of the act. Our audit work has been undertaken so that we might state to the charity’s principals 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 charity and the charity’s principals as a body, for our audit work, for this report, or for the opinions we have formed.
Somerford Buildings DAVID JOHNSON BA FCA Norfolk Street (Senior Statutory Auditor) Sunderland For and on behalf of SR1 1EE TORGERSENS Chartered Accountants & Statutory Auditor Date:
11
## **Sunderland Carers Centre**
## **Statement of Financial Activities**
## **for the year ended 31 March 2022**
**__________________________________________________________________________________**
|**General**
**Restricted**
**Funds**
**Funds**
**Notes**
**£**
**£**
**Income and endowments**
Donations and legacies
4
3,694
1,460
Income from charitable activities
5
607,807
245,221
Income from investments
17
-
Other income
1,436
-
_______
_______
**Total income and endowments**
612,954
246,681
**Expenditure on charitable activities**
6
488,438
215,001
**Net income/(expenditure)**
124,516
31,680
**Transfers between funds**
-
-
_______
_______
**Net movement in funds**
124,516
31,680
**Opening reserves at 1 April 2021**
851,977
-
_______
_______
**Closing reserves at 31 March 2022**
976,493
31,680|**2022**
**£**
5,154
853,028
17
1,436
_______ _
859,635
703,439
156,196
-
_______
156,196
851,977
_______
1,008,173|**2021**
**£**
1,220
778,335
121
776
_______
780,452
709,351
71,101
-
_______
71,101
780,876
_______
851,977|
|---|---|---|
The charitable company has no recognised gains or losses other than the results for the year as set out above.
All operations are classed as continuing.
_**The notes on pages 15 to 23 form part of these financial statements.**_
12
## **Sunderland Carers Centre Balance Sheet as at 31 March 2022**
## **__________________________________________________________________________________**
|**Notes**
**£**
**Fixed Assets**
Tangible assets
**11**
**Current Assets**
Debtors
**12**
283,529
Cash at bank and in hand
920,534
_________
1,204,063
**Creditors**: amounts falling due within
one year
**13**
319,237
**_______**
**Net Current Assets**
Total Assets Less Total Liabilities
**Represented by:**
Unrestricted funds
**15**
General fund
533,146
Designated fund
443,347
Restricted funds
**15**|**2022**
**£**
**£**
123,347
441,456
588,448
_________
1,029,904
313,644
**_______**
884,826
_______
1,008,173
396,260
976,493
455,717
31,680
_______
1,008,173|**2021**
**£**
135,717
716,260
_______
851,977
851,977
-
_______
851,977|
|---|---|---|
These financial statements have been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small charitable companies.
## **Signed on behalf of the Trustees:**
## **_______________________________________ Trustee**
## **_______________________________________ Print Name**
**_______________________________________ Trustee**
**_______________________________________ Print Name**
## **_______________________________________**
## **Date**
_**The notes on pages 15 to 23 form part of these financial statements**_
13
## **Sunderland Carers Centre**
## **Cash Flow Statement**
## **for the year ended 31 March 2022**
**__________________________________________________________________________________**
|**Cash flows from operating activities**
Net movement in funds for the reporting period
(as per the statement of financial activities)
_Adjustment for_:
Depreciation charges
Other interest receivable and similar income
_Changes in_:
Trade and other debtors
Trade and other creditors
Net cash provided by (used in) operating activities
**Cash flows from investing activities**
Interest received from investments
Purchase of PPE
Net cash provided by (used in) investing activities
**Cash flows from financing activities**
Net cash provided by (used in) financing activities
**Change in cash and cash equivalents in the reporting period**
**Cash and cash equivalents at the beginning of the reporting period**
**Cash and cash equivalents at the end of the reporting period**|_
|
|**2022**
**2021**
**£**
**£**
156,196
71,101
18,206
16,810
(17)
(121)
157,927
(397,623)
5,593
267,428
_______
_______
337,905
(42,405)
17
121
(5,836)
(1,463)
_______
_______
(5,819)
(1,342)
-
-
332,086
(43,747)
588,448
632,195
_______
_______
920,534
588,448|
|---|---|---|---|
|||
||
|||
||
_**The notes on pages 15 to 23 form part of these financial statements**_
14
## **Sunderland Carers Centre**
## **Notes to the Financial Statements**
**for the year ended 31 March 2022**
**_______________________________________________________________________________**
## **1 General Information**
The company is a private company limited by guarantee, registered in England and Wales, as well as being a registered charity. The address of the registered office is Sunderland Carers Centre, Thompson Park, Thompson Road, Sunderland, Tyne & Wear, SR1 3LE.
## **2 Statement of Compliance**
The financial statements have been prepared in compliance with the provisions of FRS 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland.
## **3 Accounting Policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the period and in the preceding year.
## **a Basis of accounting**
- The financial statements have been prepared under the historical cost convention, and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, and the Charities Act 2011.
These financial statements are prepared in sterling which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.
- **b Fund accounting**
- Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
- Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
- **c Incoming resources**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations and grants are recognised when the Trust has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
Activities for generating funds relates to miscellaneous income such as from room hire, student placements and the provision of training and is recognised in the Statement of Financial Activities in the period to which it relates.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## **d Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. All expenditure is taken to be costs of charitable activities other than those classified on governance costs.
15
## **Sunderland Carers Centre**
## **Notes to the Financial Statements**
**for the year ended 31 March 2022**
**_______________________________________________________________________________**
## **e Fixed assets**
All fixed assets are initially recorded at cost.
Depreciation:
Depreciation is calculated to write off the cost, less estimated residual value, of tangible fixed assets over their estimated useful lives. The annual depreciation rates and methods used are as follows:
Property Improvements - 4% straight line Fixtures and Fittings - 15% straight line Computer equipment - 25%/33% straight line
## **f Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **g Financial Instruments**
Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement.
Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to financial liabilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability.
## **h Operating Leases**
Lease payments are recognised as an expense over the lease term on a straight line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term on a straight-line basis.
## **i Defined contribution plans**
Contributions to defined contributions plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
## **j Going concern**
There are no material uncertainties about the charity’s ability to continue.
**4 Donations and legacies**
|**Unrestricted**
**Restricted**
**£**
**£**
Donations
-
Received
3,694
1,460|**2022**
**£**
5,154|**2021**
**£**
1,220|
|---|---|---|
The income from donations comprise of £3,694 unrestricted (2021: £1,220) and £1,460 restricted (2021: £nil).
16
## **Sunderland Carers Centre**
## **Notes to the Financial Statements**
**for the year ended 31 March 2022**
**________________________________________________________________________________**
## **5 Income from charitable activities**
|**Unrestricted**
**Restricted**
**£**
**£**
Grants
-
Opening deferred income
267,000
-
- Opening accrued income
-
-
-
Received
527,303
320,084
- Returned
(1,590)
-
- Closing deferred income
(190,000)
(74,863)
- Closing accrued income
-
-
Miscellaneous
5,094
-
_______
_______
607,807
245,221|**2022**
**£**
267,000
-
847,387
(1,590)
(264,863)
-
5,094
________
853,028|**2021**
**£**
-
(15,252)
1,052,780
-
(267,000)
-
7,807
________
778,335|
|---|---|---|
The income from charitable activities comprised £607,807 unrestricted (2021: £597,478) and £245,221 restricted (2021: £180,857)
## **6**
## **Expenditure**
|**Unrestricted**
**Restricted**
**£**
**£**
**Charitable Activities**
Wages
366,327
155,000
Premises & Equipment
21,962
1,218
Communications
22,162
900
Training & Recruitment
4,306
-
Provisions & Activities
33,890
57,883
Legal & Professional
20,323
-
Depreciation
18,206
-
Other
1,262
-
________
________
488,438
215,001|**2022**
**£**
521,327
23,180
23,062
4,306
91,773
20,323
18,206
1,262
________
703,439|**2021**
**£**
557,308
19,705
27,821
2,007
60,786
24,091
16,810
823
________
709,351|
|---|---|---|
Expenditure on charitable activities comprised £488,438 unrestricted (2021: £528,494) and £215,001 restricted (2021: £180,857).
## **7**
## **Net Surplus**
|**Net surplus for the period is stated after charging:**
Depreciation
Auditor’s remuneration for audit services
Auditor’s remuneration for non audit services
|**2022**
**£**
18,206
1,800
9,216
______
29,222|**2021**
**£**
16,810
2,040
8,450
______
27,300|
|---|---|---|
17
## **Sunderland Carers Centre**
## **Notes to the Financial Statements**
## **for the year ended 31 March 2022**
**________________________________________________________________________________**
## **8 Staff Costs and Numbers**
|Gross wages
Employers NIC
Employers pension|**2022**
**£**
478,964
33,376
8,987
_______
521,327|**2021**
**£**
509,082
38,555
9,671
_______
557,308|
|---|---|---|
No employees had employee benefits in excess of £60,000 (2021: none). The average number of employees during the period was 25 (2021: 27).
## **9 Trustee remuneration and the cost of key management personnel**
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2021: £nil) neither were they reimbursed expenses during the year (2021: £nil).
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2021: £nil).
The key management personnel of the charity comprise the chief executive officer. The total employee benefits of the key management personnel of the charity were £41,067 (2021: £41,067).
## **10 Taxation**
No provision has been made for taxation as the activities of the charitable company are deemed to be outside the scope of taxation because of its charitable status.
## **11 Fixed assets for use by the charity**
|**Fixed assets for use by the charity**|**Fixed assets for use by the charity**|**Fixed assets for use by the charity**|**Fixed assets for use by the charity**|**Fixed assets for use by the charity**|**Fixed assets for use by the charity**|**Fixed assets for use by the charity**|||
|---|---|---|---|---|---|---|---|---|
|**Property**
**Computer**
**Fixtures &**
**Improvements**
**Equipment**
**Fittings**
**£**
**£**
**£**
**Cost**
At 1 April 2021
193,865
81,229
20,007
Additions
-
4,082
1,754
Disposals
-
(2,850)
-
_______
______
_______
At 31 March 2022
193,865
82,461
21,761
**Depreciation**
At 1 April 2021
68,820
72,384
18,180
Charge for the year
7,755
7,986
2,465
Disposals
-
(2,850)
-
______
______
_______
At 31 March 2022
76,575
77,520
20,645
**Net Book Value**
At 31 March 2022
117,290
4,941
1,116
At 31 March 2021
125,045
8,845
1,827|||||||
|**Total**
**£**
295,101
5,836
(2,850)
_______
298,087
159,384
18,206
(2,850)
_______
174,740
123,347
135,717|
|||||_|||
||
||||||||||
||125,045||8,845|||1,827|||
18
## **Sunderland Carers Centre**
## **Notes to the Financial Statements**
## **for the year ended 31 March 2022**
|**____________________________________________________________________**
**12**
**Debtors: amounts falling due within one year**
Prepayments and accrued income
Other debtors
**13**
**Creditors: amounts falling due within one year**
Accruals & deferred income
PAYE & NIC
Credit card
Other creditors
Trade creditors
**14**
**Operating Lease Commitments**
The following operating lease payments are committed to being paid
**Payable in**
Less than one year
Between one and five years
More than five years|**_________**
**2022**
**£**
7,529
276,000
______
283,529
**2022**
**£**
270,841
8,719
29
373
39,275
_______
319,237
**2022**
**£**
3,134
6,522
475|**___**
**2021**
**£**
1,798
439,658
______
441,456
**2021**
**£**
271,808
-
477
399
40,960
_______
313,644
**2021**
**£**
4,317
8,706
1,426|
|---|---|---|
19
## **Sunderland Carers Centre**
## **Notes to the Financial Statements**
**for the year ended 31 March 2022**
|**___________________________________________________________________________**
**15**
**Fund Details**
**At**
**Transfer**
**1 April**
**Incoming Resources**
**between**
**2021**
**Resources Expended**
**funds**
**£**
**£**
**£**
**£**
**Restricted**
Groves Family Foundation
-
1,460
(1,460)
-
Info, Advice & Support Service
-
130,000
(130,000)
-
NHS CCG & Together for Children
– Summer Short Breaks
-
26,646
(26,646)
-
Sunderland Council – Winter Carers Grant
-
995
(995)
-
Together For Children – Engagement Role
-
25,000
(25,000)
-
NHS CCG - Ageing Well Grant -
30,000
(30,000)
-
Project Business Solutions – mobile contract
-
900
(900)
-
NHS England – Commitment to Carers -
25,000
-
-
Sunderland Culture – Young Carers Activities -
1,680
-
-
Sunderland Culture – Parent Carer Forum -
5,000
-
-
______
_______
_______
_______
-
246,681
(215,001)
-
**Unrestricted**
General fund
396,260
612,954
(470,232)
(5,836)
Designated capital fund
135,717
-
(18,206)
5,836
Designated contingency fund
320,000
-
-
-
_______
________ ________
_______
851,977
859,635
(703,439)
-|**_____**
**At**
**31 March**
**2022**
**£**
-
-
-
-
-
-
-
25,000
1,680
5,000
______
31,680
533,146
123,347
320,000
_______
1,008,173|
|---|---|
20
## **Sunderland Carers Centre**
## **Notes to the Financial Statements**
**for the year ended 31 March 2022**
**________________________________________________________________________________**
|**Fund Details – Movement in Previous Year**||||||
|---|---|---|---|---|---|
||**At**|||**Transfer**|**At**|
||**1 April**|**Incoming**|**Resources**|**between**|**31 March**|
||**2020**|**Resources**|**Expended**|**funds**|**2021**|
||**£**|**£**|**£**|**£**|**£**|
|**Restricted**||||||
|Children in Need - Young Carers|-|2,500|(2,500)|-|-|
|Info, Advice & Support Service|-|87,882|(87,882)|-|-|
|Carers Trust – Planning for Tomorrow|-|1,590|(1,590)|-|-|
|Together For Children – Engagement Role|
-|25,000|(25,000)|-|-|
|Rayne Foundation|-|10,000|(10,000)|-|-|
|NHS Sunderland CCG – Young Carers|-|50,000|(50,000)|-|-|
|Student Fees|-|1,925|(1,925)|-|-|
|Job Retention Scheme|
-|776|(776)|-|-|
|Carers Trust – Ambassador Training|
-|3,121|(3,121)|-|-|
|Sunderland Council - Coalfields|-|(1,937)|
1,937|-|-|
||______|_______|_______|_______|______|
||-|180,857|(180,857)|-|-|
|**Unrestricted**||||||
|General fund|321,525|599,595|(511,684)|(13,176)|396,260|
|Designated capital fund|151,064|-|(16,810)|1,463|135,717|
|Designated contingency fund|308,287|-|-|11,713|320,000|
|_______||________|________|_______|_______|
||780,876|780,452|(709,351)|-|851,977|
21
## **Sunderland Carers Centre**
## **Notes to the Financial Statements**
**for the year ended 31 March 2022**
**________________________________________________________________________________**
|**Name of restricted fund**|**Description, nature and purpose of fund**|
|---|---|
|**Groves Family Foundation**|Funds for a garden project.|
|**Info, Advice & Support Service**|Provides enhanced support targeting complex casework and|
||engagement of young people and children from key groups,|
||specifically utilising a helpline and online presence.|
|**Children in Need**-**Young Carers**|Provide services to children aged 5+ and young people who|
||care for others in Sunderland, to support delivery of the wider|
||carers strategy.|
|**NHS CCG and Together for**||
|**Children – Summer Short Breaks**|Administrators of Grant available to parents/carers of children|
||aged 0-17 with special educational needs in the City of|
||Sunderland. Grants available for the young person to access|
||leisure, health and wellbeing activities.|
|**Sunderland Council – Winter Carers**||
|**Grant**|Provide a “Reach Out” Project for carers to increase social|
||inclusion and support those carers in need. Carers will receive|
||an activity/wellbeing pack, to support carers wellbeing to|
||enable them to continue in their caring role and promote better|
||health outcomes for themselves and the person they care for.|
|**Together for Children – Engagement**||
|**Role**|Provide a Young Carer and Family Engagement Service which|
||will act as a link in developing partnerships and embed carer|
||focused approaches within organisations through the City of|
||Sunderland|
|**NHS CCG -** **Ageing Well Grant**|Provide carer support in a pilot for the west locality. Joint|
||commissioning with Age UK, Sunderland Carers Centre and|
||smaller VCS organisations to fund projects in the West of|
||Sunderland to engage with anyone aged 50+ who is lonely or|
||isolated. Engage with carers through outreach, one-to-one,|
||group
activities,
offer
local
projects,
activities
and|
||opportunities through community based work.|
|**Project Business Solutions**|Contribution to mobile phone costs.|
|**NHS England – Commitment to Carers**|Bespoke pilot carers support offer for those caring for someone|
||post discharge. We will work with hospital discharge teams to|
||develop a direct robust referral pathway for carers as part of|
||the discharge planning.|
|**Sunderland Culture**||
|**– Young Carers Activities**|Social prescribing pilot project. Funding given to support an|
||extra offer for carers which allowed us to organise extra|
||activities with external providers for our partners and|
||ourselves to signpost carers into.|
|**Carers Trust – Ambassador**||
|**Training**|To develop a Young Carer and Parent Ambassador|
||programme.|
22
## **Sunderland Carers Centre**
## **Notes to the Financial Statements**
**for the year ended 31 March 2022**
**________________________________________________________________________________**
|**Sunderland Culture**|Programme for activities to respond to consultation with|
|---|---|
|**– Parent Carer Forum**|parent carer forum.|
|
**Carers Trust – Planning for tomorrow**|Provide support services that will address uncertainty facing|
||Carers.|
|**Rayne Foundation**|Provide services to young people who care for others, to|
||support delivery of the wider carers strategy.|
|**Sunderland Council -**||
|**Coalfields**|To undertake a Call For Project to reduce loneliness and social|
||isolation in the Council’s Coalfield Area Committee.|
|**NHS Sunderland CCG – Young Carers**|Provide services to young people who care for others, to|
||support delivery of the wider carers strategy.|
|**Student Fees**|For the provision of student costs.|
|**Job Retention Scheme**|Funds received via the government Corona Virus Job Retention|
||Schemes for wages of furloughed members of staff.|
|**Name of unrestricted fund**|**Description, nature and purpose of fund**|
|**General fund**||
|**Designated funds:**|a) Capital fund represents the net book value of tangible fixed|
||assets owned by the charity.|
b) Contingency fund to allow for six months closure process should funding suddenly cease.
## **16 Analysis of Total Funds**
|**Analysis of Total Funds**||
|---|---|
|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
**Analysis by type of asset and liability**
Fixed Assets
123,347
-
Net Current Assets
853,146
31,680
________
_______
976,493 31,680
**Analysis of Total Funds – movement in previous year**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
**Analysis by type of asset and liability**
Fixed Assets
135,717
-
Net Current Assets
716,260
-
________
_______
851,977
-|**2022**
**£**
123,347
884,826
_______
1,008,173
**2021**
**£**
135,717
716,260
_______
851,977|
|||
There were no related party transactions incurred during the year ended 2022 (2021 : £Nil) and £Nil was outstanding to related parties at the balance sheet date (2021 : £Nil).
**17 Related Party Transactions**
23
## **Sunderland Carers Centre**
## **Detailed Statement of Financial Activities**
**for the year ended 31 March 2022**
**________________________________________________________________________________**
|**INCOMING RESOURCES**
**Income from charitable activities**
CCG & TFC Summer Short Breaks
Better Care Fund Grants
Sunderland City Council - Innovations Grants
NHS CCG - Ageing Well Grant
Children in Need Grant
Sunderland Culture – Young Carers Activities
Sunderland Council - Coalfields
Information, Advice & Support Service
Student Fees
Sunderland Culture – Parent Carer Forum
NHS England – Commitment to Carers
Covid Grants
Sunderland University
Miscellaneous Income
Project Business Solutions
Hidden Carers
Together For Children – Engagement Role
Carers Trust
Rayne Foundation
Young Carers Mental Health
_
**Donations and legacies**
Donations
**Investment income**
Bank Interest
**Other income**
HMRC JRS
**TOTAL INCOMING RESOURCES**
**TOTAL RESOURCES EXPENDED – per schedule**
**NET SURPLUS/(DEFICIT)**|**2022**
**£**
27,641
267,000
326,000
30,000
-
1,680
-
130,000
-
5,000
25,000
11,243
60
5,094
900
-
25,000
(1,590)
-
-
_______
_
853,028
5,154
17
1,436
_______
859,635
703,439
156,196|**2021**
**£**
-
267,000
320,000
-
2,500
-
(1,937)
87,882
1,925
-
-
-
-
6,754
-
4,500
25,000
4,711
10,000
50,000
_______
778,335
1,220
121
776
_______
780,452
709,351
71,101|
|---|---|---|
||||
_**This page does not form part of the statutory financial statements**_
24
## **Sunderland Carers Centre**
## **Notes to the Detailed Statement of Financial Activities**
**for the year ended 31 March 2022**
|**_______________________________________________________________**
**£**
**RESOURCES EXPENDED**
**Charitable activities**
Grants Payable
995
Training Projects
-
Young Carers Activities
2,742
Mental Health Award
-
Local Projects
30,241
Awards
57,795
DBS/CRB Checks
849
Advertising
315
Recruitment Expenses
2,892
Staff Training
250
Rent
-
Rates & Water
2,245
Heat & Light
3,356
Printing, Postage & Stationery
5,905
Repairs & Renewals
662
Cleaning
531
Premises Expenses
8,918
Insurance
1,563
Travelling
81
Venue Hire
110
Conference Fees
-
Telephone
12,231
Computer Costs
10,640
Refreshments
134
Sundry Expenses
965
Bank Charges
163
Staff Salaries
478,964
Redundancy Provision
-
Employers NI
33,376
Employers pension
8,987
Audit Fees
1,800
Accountancy Fees
9,216
Professional Fees
9,307
Depreciation
**TOTAL RESOURCES EXPENDED**|**____________**
**2022**
**£**
91,773
4,306
23,180
23,062
1,262
521,327
20,323
18,206
_________
703,439|**_______**
**2021**
**£**
60,786
2,007
19,705
27,821
823
557,308
24,091
16,810
_________
709,351|
|---|---|---|
_**This page does not form part of the statutory financial statements**_
25