ILAA V(/ omrriigg ion CHARITY NUMBER: 1118502 COMPANY NUMBER.. 05842011 SUNDERLAND CARERS CENTRE (LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
SUNDERLAND CARERS CENTRE INDEX YEAR ENDED 31 MARCH 2025 Contents Pages Legal and Administration Details Trustees, Report Auditors Report 8-12 ststement of Financial Activities 13 Balance Sheet 14 Cash Flow Statement 15 Notes to the Financial Statements 16-25 Detailed Slatement of Financial Activities 26 Notes to the Detalled Statement of Financial Activities 27
SUNDERLAND CARERS CENTRE LEGAL AND ADMINISTRATION DETAILS YEAR ENDED 31 MARCH 2025 Trustees J. Wilson J. Pace A. Johnstone Dr. Straughair T. Johnson (Appointed 2111112024) L Wharton (Appointed 2111112024) G. J. Allen (Appointed 2711112024) S. Burt (Appointed 2710312025) Registered Office Sunderland Carers Centre Thompson Park Thompson Road Sunderland Tyne and Wear SR5 1SF Bankers HSBC Bank PIC Unit 49-51 The Bridges Shopping Centre Sunderland Tyne and Wear SR13LE Unity Trust Bank Four Brindley Place Birmingham BI 2JB Sollcltors Muckle LLP Time Central 32 Gallowgate Newcastle upon Tyne NE14BF Audltor Torgersens East Suite, Ground Floor Avalon House St Catherine's Court Sunderland SR5 3XJ Persons Responsible for Day to Day Management Amanda Brown - CEO
SUNDERLAND CARERS CENTRE TRUSTEES, REPORT YEAR ENDED 31 MARCH 2025 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. The Trustees, who are also directors of the charity forthe purposes of the Companies Act 2006, present their reportwith the financial statements of the charity for the year ended 31 March 2025. The Truslees have adopted the provisions of the Statement of Recommended Practice ISORP) 'Accounling 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: M Brewster J Wilson J Pace A Johnstone Dr Slraughair GBurt T Johnson L Wharton G J Allen SBurt Carer Ex Voluntary Sector Worker Ex Practice Manager & Chair Head of Cancer Services & Treasurer Associate Professor & Interim Head of SubJect- Nursing & VI chair Retired Charity Chief Executive Office & Ex-chair (Resigned 0310912024) NHS Laboratory Manager Ex Health Care and CQC Professional Artist Ex Local Authority Social Care Worker (Resigned 1710612024} 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.
SUNDERLAND CARERS CENTRE TRUSTEES, REPORT YEAR ENDED 31 MARCH 2025 Statement as to Dis¢losure of Inforniation to Audltors 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 infomation and to establish that the charitable company's auditors are aware of that informalion. 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 govemed by the Memorandum and Articles of Associalion with the appointment of Trustees, OffIr Truslees 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 Unit8d 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 viéw 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 accounling policies and then apply them consistently., make judgements and estimates that are reasonable and prudent. prepare the financial statements on the going concem basis unless it is inappropriate to presume thal Ihe 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 Cenlre continually looks to strengthen the board of Truslees to ensure the board is equipped to manage and plan for the fulure of carer support services in the City of Sunderland. The Article of Memorandum states that the board should be made up of 50Yo Trustees who 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 stsff within the organisation to establish areas of interest. Inductlon and training of new Truste•s All potential new Trustees are invited to meet with the Chief Executive Officer in the first inslance to gain an understanding of the organisation and role of a Trustee. If appropriate this will be followed by a meeling with the Chairperson and invitation to observe a full board meeting. As an introduction, new Trustees are provided with details of the services provided, copies of the minutes of recent meetings, the latest audit8d accounts and a copy of the publication "Responsibilities of Charty Trustees" issued by the Charity Commission.
SUNDERLAND CARERS CENTRE TRUSTEES, REPORT YEAR ENDED 31 MARCH 2025 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 an annual 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 l)oard also have two members available as nominated stsff 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. Reserves Pollcy Note 15 to the financial statements shows the retained surplus attributable to the various funds. The Trustees have agreed a six-month sustainability plan to ensure a robust exit strategy should funding cease. £450,000 has been ring fenced in a contingency fund. The unrestricted free reseNes at 31 March 2025 amounted to £821.501. Rlsk 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, are satisfied and steps are in place to mitigate the exposure to major risks. OBJECTIVES AND ACTIVITIES Wellbeing Support for Carers: Wellbeing continues to be identified as a key area of need by carers, we have continued to cTrdevise wellbeing programmes with carers such as craft sessions. mindfulness, Carers on the Move walks, as well as launching our Carers Wellbeing Hub on our website enabling carers to access advi and guidance regarding wellbeing 24 Hours a day. Another area of support identified as important to carers has been isolation and loneliness, last year in partnership with Sunderland City Council and small locality-based VCS community groups we were able to secure funding to develop a pilot project in the West locality of the city to identify hidden carers who may be at risk of isolation and loneliness. Through reallocation of funding, we have expanded our'within Reach. projéct recruiting an additional member to the team, this has enabled us to reduce the minimum age criteria for the project, as a result of demand for the service, this has resulted in an increase in èquality of access to the project. Our training offer has continued to develop based around the three-year anonymous funding, following on from the success of Ear5y Bird Autism Pilot Programme the programme has been rolled out to include twilight sessions for working parents, virtual sessions as well as the daily rolling programme. We have also developed sensory drop-in sessions for parent carers awaiting diagnosis for their child(ren) other training and learning programmes for parents and carers. Consultation with carers has also again highlighted the need for wellbeing sessions and family-based activities which all members of the family Can participate in wilhin a safe environment. In respons8 to this we have devised a programme of activities for carers to take time out away from their caring role, as well as inclusive family activities. A citywide Carers Strategy Group has been formed, this is a partnership of strategic leads from key providers such as Sunderland City Council; Together for Children; VCS Alliance. Sunderland South Tyneside Foundation Trust and Integrated Care Board. It is the responsibility of the group to develop and embed Sunderland Carers Strategy. with genuine èngagement and participation from carers. In order to achieve this charilable funds have been invested to continue the role of Carers Strategy Lead within Sunderland Carers Centre into 2025 to 2026. This role has been invaluable in consulting with carers, identifying areas of development in provision and coaching carers to become representatives
SUNDERLAND CARERS CENTRE TRUSTEES, REPORT YEAR ENDED 31 MARCH 2025 not only on the Carers Strategy Group but also other decision-making bodies which impact on carers. Volunteers: Throughout the year we have continued to develop our team of volunteers, including Garden Group Members and Within Reach Peer Supporters all of whom are directly supported by named members of the staff team. We have also welcomed four new Trustees to the organisation. all of whom bring a wealth of knowledge and experience to Ihe Board. In the year ahead we will further grow and develop volunleering opportunities. 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. 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 seNice provision. training for carers and people who work with carers and special opportunities. ACHIEVEMENT AND PERFORMANCE Sunderland Carers Centre is now in touch with more carers than ever before, over 10,251 adult carers, 3,974 parent carers and 1,188 young carers. which is a notable increase on the pVIouS year. In the past year the centre received 743 new referrals for adult carers, 274 parent carers, and 136 new referrals for young carers, which is a reduction from the previous year. This has resulted in 16,131 individual contacts across 4,045 hours of support, with 1,819 individual carers supported. The organisation anticipates a steady increase in referrals and demand ft)r provision in the year ahead. The centre continues to strive to offer 8 'whole family approach. to support all members of a family whére carers exisl, with the greatest demand being for those carers who are caring for someon8 With Autism or Dementia. which make up forty percent of the carers supported. Throughout the year Sunderland Carers Centre has continued to work in close partnership with Sunderland City Council and partners to ensure a holistic 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 infonnation. 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. Through the partnership approach effective embedding of Sunderland Carers Strategy has been achieved highlighting a clear commitment to carers with a dedicated workplan ensuring that all providers in the city consider carers in strategic and operational planning and delivery. A clear pathway and support system has been put in place to ensure effective Iwo-way communication for carers throughout the carers strategy and its implementation. Sunderland Carers Centre has continued to develop and deliver the Special Educational Needs and Disability Advice and Support Service (SENDIASS) a statulory responsibility to provide information, advice and support to parents and carers of children and young people who have or may have, special education needs andlor disabilities and young people themselves. This year has seen a slight reduclion in referrals, despite which Ihere has been over a double increase in the numbers of hours of support provided. In the year 347 carers were supported by the SENDIAS Service. with a total of 428 new referrals resulting in 2,569 hours of support. which is significant given the size of the team. The team have also developed their community based outreach offer working into community hubs in order to reach more families. The Trustees are confident that the organisation has performed well in the year ended 2025. Projects have been delivered successfully within the terms of the funding realised. The Trustees believe the charitable company to be in a strong financial posttion to continue to fulfil its objectives. Public Beneflt Statement The Trustees have had regard to the Charity's Commission guidance on their legal duty on public b8nefit, and are satisfied that the Charity delivers public benefit, and due regard is paid to the guidance
SUNDERLAND CARERS CENTRE TRUSTEES, REPORT YEAR ENDED 31 MARCH 2025 on public benefit when deciding on what new projects the charity should undertake. SIGNIFICANT FUNDING 1 The Better Carè Fund - A pooled budgèt from Sunderland Integraled Care Board and Sunderland City Council which supports examples of the following activities: BME Carers Engagement and Support - To develop a range of mechanisms in order to enable access to all BME Communities across Sunderland, and to re¢ognise 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 Carers Assessments - To work closely wilh Sunderland City Council lo deliver and complete Carers Assessments Bespoke Training - Develop. deliver and review relevant training packages regarding caring for carers and professionals 2 SENDIASS To provide information, advice and support to parenls and carers of children and young people who have or may have, special educational needs andlor disabilities and young people themselves. Signed by order of trustees: Trustee fLrnc Pfvc Print Name Trustee fjok 6tofLQ Print Narn Date 10 11 1£
AUDITORS REPORT TO THE TRUSTEES OF SUNDERLAND CARERS CENTRE ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Opinlon We have audiled the financial statements of The Sunderland Carers Centr8 for the year ended 31 March 2025 which comprise the statement of financial activities, balance sheet, cash flow statement and the related notes, including a summary of significant ac¢ounting 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 financia5 ststements: give a true and fair view of the state of the charitys affairs as at 31 March 2025 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 Kingdorn Generally Accepted Accounting Practice: have been prepared in accordance with the requirements of the Companies Act 2006. Basls for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditorfs responsibilities for the audit of the financial stalements 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 wa have obtsined is sufficient and appropriate to provide a basis for our opinion. Conclusions relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going ¢oncem basis of accounting in the preparation of the financial slatements is appropriate. Based on the work we have performed, we have not identified any malerial uncertainties relating to events or conditlons that, individually or collectively. may cast significant doubt on Ihe entity's ability to continue as a going concern for a p8riod of at least Iwelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are d8scribed in the relevant sections of this report.
AUDITORS REPORT TO THE TRUSTEES OF SUNDERLAND CARERS CENTRE ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Other Inforniatlon The other information comprises th6 information included in the annual report, other than the financial statements and our auditor's report théreon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and. except to the extent otherwise éxplicitly stated in our report. we do not express any form of assurance conclusion Ihereon. In connection with our audit of the financial statemants, our responsibility is to read the other information and. in doing so. consider whether the other informatFon is materially inconsistent with the financial ststements or our knowledge obtained in th8 coursé of our audit or otherwise appears to be materially misslated. If we identify such material inconsislencies or apparent material misslatements, 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 havé pérformed, we conclude that there is a material misstatement of this other infomiation, we are required to report that fact. We have nothing to report in this regard. Oplnlons on other matters prescribed by the Companles 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 stat8m6nts are prepared is consistent with the financial ststements," and the trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to reporl by exception In the light of the knowledge and understanding of the charity and ils environmenl obtsined 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 retums adequale 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 retums," or we have not recèived all the infomiation and explanations we require for our audit; or certain disclosures of trustees, r6munération 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.
AUDITORS REPORT TO THE TRUSTEES OF SUNDERLAND CARERS CENTRE ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Responslbilities of trustees As explained more fully in the trustees, responsibilities statement. the trustees (who are also the directors for Ihe 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 lo 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 relaled to going concem and using the going concem basis of accounting unless the trustees either intend to liquidate Ihe charity or to cease operations. or have no realistic alternative bLrt to do so. Auditorfs responslbllities for the audit of the financlal statements Our objectives are to oblain reasonable assurance aboul whether the financial statements as a whole are free from material misstatement. whether du8 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 acrdanCe 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 tsken 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.. Explanatlon as to what extent tho audlt was considered capable of detecting Irregularlties, Sncludlng 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 misstalement 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 responsibilty for the prevenlion and detection of fraud rests with those charged with govemance. Our approach was as follows: We oblained an understsnding of the legal and regulalory 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 misstalement 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 wilhin 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 conlrols 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. 10
AUDITORS REPORT TO THE TRUSTEES OF SUNDERLAND CARERS CENTRE ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 As part of an audit in accordance with ISAS (UK). we exercise professional judgment and maintain professional scepticism throughout the audit. We also= IdentFfy 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 intemal 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 effecliveness 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 ofthe going concem 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 exisls, 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. lo modify our opinion. Our conclusions are based on the audit evidence oblained 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, induding the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
AUDITORS REPORT TO THE TRUSTEES OF SUNDERLAND CARERS CENTRE ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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 lo the charitys principals, as a body, in accordanc8 With section 144 of the Charities Act 2011 and regulations made under seclion 154 of the act. Our audit work has been undertaken so that we might state to the charity's principals those matters w8 are required to state to them in an auditor's report and for no other purpose. To the fullest extent pennitted by law. we do not accept or assume responsibility to anyone other than the charty and th8 charity's principals as a body, for our audit work, for this report. or for the opinions we have formed. East Suite. Ground Floor Avalon House St Catherines Court Sunderland SR5 3XJ Alison Henshaw FCCA {ststulory Auditor) For and on behalf of TORGERSENS Chartered Accountants & statutory Auditor Date: t11ILILS 12
SUNDERLAND CARERS CENTRE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 Genernl Funds Restricted Funds 2025 2024 Notes Fncome Donations and Legacies Income from Charitable Activities Income from Investments Other Income 5,800 591,257 4,506 680 191,891 6.480 783.148 4.506 16,676 924.273 973 Total Income and Endowments 601 $63 192 571 794 134 Expenditure On Charltable Actlvltles 560 937 165 852 726 789 684 398 Net Incomel(Expendlture) 40,626 26,719 67,345 257,524 Transfers between Funds 9,847 (9,847) Net Movément in Fund5 50,473 16,872 67,345 257,524 Openlng R•s•rvés at 1 April 2024 1323 549 1402 156 1144632 Closlng Reserves at 31 March 2025 1374 022 1469 501 1402 156 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 16 to 25 for part of these financial statements 13
SUNDERLAND CARERS CENTRE BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Flxed Assets Tangible Assets 11 102.521 112,166 Current Assets Deblors Cash at Bank in Hand 12 6.995 1,396.200 31,036 1,304,162 1,403.195 1,335,198 Credltors: Amount Falling due within one year 13 36.215 45,208 Net Current Assets 1,366.980 1,289,990 Total Assets Less Total Liabilities 1.469,501 1,402.156 Reprèsented by: Unrestricted Funds 15 General Fund Designated Fund 821.501 552 521 791,383 532 166 1,323,549 1,374,022 Restricted Funds 15 95,479 78,607 1469 501 1402 156 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. Slgned on behalf of tho Trustees: Trustee Print Name Trustee ToKnrto Print Name Date The notes on pages 16 to 25 for part of these financial statements 14
SUNDERLAND CARERS CENTRE CASH FLOW STATEMENT YEAR ENDED 31 MARCH 2025 2025 2024 Cash Flows from Operatlng Actlvities Net movemenl in funds for the reporting period (as per the statement of financial activities) 67,345 257,524 Adjustment for.. Depreciation charges Other interest receivable and similar income 13,439 (4,506) 13,863 (973) Changes in.. Trade and other debtors Trade and other creditors 24,041 76,745 {8,993) {93,945) Net cash provided by (used in) operating activities 91,326 253.214 Cash Flows from Investing Actlvltles Interest reiVed from inveslments Purchase of PPE 4,506 (3.794} 973 (3,112) 712 (2.139) Cash Flows from Flnanclng Actlvltles Net cash provided by (used in) financing activities Change in cash and cash equivalents in the reporting period 92,038 251,075 Cash and cash equivalents at the beginning of the reporting period 1,304.162 1.053,087 Cash and cash equivalents at the end of the reporting period The notes on pages 16 to 25 for part of Ihese financial statements 15
SUNDERLAND CARERS CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 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. Statement of Compllance 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. Accounting Policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the period and in the preceding year. Basis of accountlng 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 £. Fund aecountlng 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. Incomlng resources All income is recognised once the charity has entitlement to the income. it is probable that the income will b8 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 Ihe 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 fijlfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in Ihe reporting period. Activities for generating funds relates to miscellaneous income such as from room hire. student placemenls 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. 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. 16
SUNDERLAND CARERS CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Flxed 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 Fixtures and Fittings Computer equipment Taxalion The Charity is exempt from corporation tax on its charitable activities. Flnanelal Instrumants 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 impainnent. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to financial liabililies are deducted from the outstanding balance and are amortised over Ihe period to the due date for repayment of the financial liability. 40/0 Straight line 150/0 Straight line 25 /0133 /0 Straighl line Operating Leases Lease payments are recognised as an expense over Ihe lease term on a straighl line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease tenn on a slraight-line basis. 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 cosl in profrt or loss in the period in which it arises. Going concern There are no material uncertainties aboul the charity's ability to continue. Donations and Legacles Unrestrlcted Restricted 2025 2024 Donations- Received The income from donations comprise of £5.800 unrestricted (2024: £16.676) and £680 restricted (2024: £nil). 17
SUNDERLAND CARERS CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Income from Charitable Actlvltles Unrestri¢ted Restrfcted 2025 2024 Grants Opening Deferred Income Opening Accrued Income Received Retumed Closing Deferred Income Closing Accrued Income 25.401 (1.658) 179.823 25,401 {1,658) 768,840 125,401 {3,200) 823,623 589,017 (14.056) 2,355 (14,056) (25.401) 2,355 1.658 Miscellaneous 2,240 26 2,266 2,192 The income from charitsble activities comprised £591,257 unrestricted (2024: £745,052) and £191,891 restricted (2024: £179,221) Expendltur• Unr•strlct•d Restricted 2025 2024 Charitsble Actlvitles Wages Premises & Equipment Communications Training & Recruitment Provisions Legal & Professional Depreciation Other 417.244 29.236 26.649 2.778 30,322 39.789 13,439 1,480 160,943 680 578,187 29.916 26.649 2,778 33,843 40,419 13,439 1,558 546,098 26,738 26,196 969 36,502 31,767 13,863 2,265 3,521 630 78 Expenditure on charitable activities comprised £560,937 unrestricted (2024.. £523,756) and £165,852 restricted {2024: £160,642). Net Surplus 2025 2024 Net Surplus for the period is stated after charglng: Dépreciation Auditor's remuneration for audit services Auditor's remuneration for non-audit services 13.439 6.810 10.980 13.863 4,608 8,980 18
SUNDERLAND CARERS CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Staff Costs 2025 2024 Gross Wages Employers NIC Employers Pension Redundancy 531,619 36,290 10,278 504,576 32,344 9,178 No employees had employee benefits in excess of £60.000 (2024.. Nil). The average number of employees during the period was 27 (2024: 26). Trustee remuneration and the cost of key management personnel The charity trustees were not paid or received any other benefits from employment with Ihe charity in the year {2024: £nil) neither were they reimbursed expenses during the year {2024: £nil). No trustee or other person related to the charty had any personal interest in any contract or transaction entered into by the charity during Ihe year (2024- £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 £41.892 (2024: £41,892). 10 Taxatlon 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 Flxed Assets for use by the Charlty Property Improvements Computer Flxtures Equipment & Flttlngs Total Cost At 1 April 2024 Additions Disposals 193.865 88,858 2,244 (3,041) 24,611 1,550 307,334 3,794 (3.041} At 31 March 2025 193.865 88,061 26,161 308.087 Depreciatlon At 1 April 2024 Charge for the year Disposals 92,085 7,755 81,939 4,790 (3,041) 21.144 894 195.168 13.439 (3.041) At 31 March 2025 99,840 83,688 22,038 205,566 Net Book Value Al 31 March 2025 At 31 March 2024 19
SUNDERLAND CARERS CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 12 Debtors: Amounts falling due wlthln ono year 2025 2024 Ppayrnents and accrued income Other debtors 6,995 6,036 25,000 13 Creditors: amounts falllng due within one year 2025 2024 Accruals & deferred income PAYE & NIC Credit card other creditors Trade creditors 21,003 7,746 150 434 6.882 30,854 8,700 225 689 4,740 14 Operating Lease Commltments The following operating lease payments are committed to being paid 2025 2024 Payable in Less than one year Between one and five years More than fivè years 950 1.426 1,882 2,376 20
SUNDERLAND CARERS CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 15 Fund Detalls At Transfer At 1 Aprll Incomlng Resources Between 31 March 2024 Resources Expended Funds 2025 Restrlcted Info. Advice & Support Service Together For Children - Engagement Rol8 NHS England - Commitm8nt to Carers Sunderland Culture- Young Carers Activities Sunderland Culture - Parent Carer Forum Young Carers Activities Autism Project Kavli TrustAward - Wellness Project Autism Project - Staff costs Autism contribution Paul Mackings Carers Trust - Carers Grant Pre Frailty & Social Isolation SSPP Partner Delivery Thriving 120,000 {120.000) 25,000 (25,000) 20.014 20,014 864 750 1,614 4,750 34,400 18,579 4,750 34,400 10.000 132) (8,547) 5,270 15,944 310 370 276 17,001 7,650 {4,570) {15,944 {30) (700) (230) (370) 50 (276) 17,001 7,650 78,607 192.571 (165,852) (9,847) 95.479 Unr•strieted General Fun Designated Capital Fund Designated Contingency Fund 791,383 112,166 420,000 601.563 (540,4951 (30.950) (13,439) 3,794 (7.003) 37,003 821,501 102,521 450,000 21
SUNDERLAND CARERS CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Fund D6talls - Movement in Prevlous Year At Transfer At 1 Aprll Incomlng Resources Between 31 March 2023 Resour¢•$ Expended Funds 2024 Restricted Info, Advice & Support Service Together For Children - Engagement Role NHS England - Commitment to Carers Sunderland Culture- Young Carers Activities Sunderland Culture- Parent Carer Forum Young Carers Activities Arc Project Access to Work Grant Autism Project Kavli Trust Award - Wellness Project 120,000 {120,000) 25,000 (25,000) 20,014 20,014 864 864 4,750 34,400 2,172 4,750 34,400 6,770 1.206 22,000 (6.770) (2,172) (1 ,206) (3,421) 18,579 4,245 (4,245) 62,200 179.221 (160,642) (2,172) 78,607 Unrestrictèd General Fund Designated Capita5 Fund Designated Contingency Fund 579,515 122,917 380,000 762,701 (500,624) (50,209) (13,863) 3,112 (9.269) 49,269 791,383 112,166 420,000 22
SUNDERLAND CARERS CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Name of restricted fund Description, nature and purpose of fund Provides enhanced support targeting complex casework and engagement of young people and children from key groups, specifically utilising a helpline and online presence. Info, Advlce & Support Servlce 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 org8nisations through the City of Sunderland. 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 Actlvltles 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. Sunderfand Culture Parent Carer Forum Programme for activities to r8spond to consultation with parent carer forum. Young Carers Actlvltl•s Funds received towards various activities such as day trips (theatre, cinema, bowling etc) and in house activities (crafts, cooking etc). Arc Project Research project with Sunderland University on how COVID-19 identified ways carers accessed support services. Sunderland Carers Centre did the research and the University collated the results. Kavli Trust Award - W8llnoss Projèct £15,000 was awarded from Primula to be used for the wellbeing of carers such as a wellbeing lounge, materials and facilitator fees of wellbeing activities. Access to Work Grant Funding towards the costs of new equipment and training for staff member with additional needs identified at Work Place Assessment. Autism Project- Core costs Funding for the development of a structured learning programme for parenvcarers of children and young people pre and post diagnosis as a pilot Funding for training resources allocat8d to staff to assist with the Autism Project Autism Project - staff costs 23
SUNDERLAND CARERS CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Name of unrestrlcted fund Descrlptlon, nature and purpose of fund Autlsm contrlbution Funding received for the purchase of books for the training programme as part of th8 autism project. Paul Macklngs Funding received for the purchase of a dishwasher Carnrs Trust- Carers Grant Funding received directly to a carer for white goods Pre Frailty & Social Isolation Funds received to reduce loneliness and social isolation in the Council's Coalfield Area Committee. SSPP Partner Delivery Thrivlng Funding received for a project where Sunderland Carers deliver partnership proj8Cts General fund Deslgnated fund5: 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 c8ase. 16 Analysis of Total Funds Unrestricted Funds Restricted Funds 2025 Analysls by type of asset and Ilability Fixed Assets Net Current Assets 102,521 1,271,501 102.521 1,366,980 95,479 24
SUNDERLAND CARERS CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 16 Analysis of Total Funds (¢ontinued} Analysis of Total Funds- Movement in Prevlous Year Unrestrleted Funds Restricted Funds 2024 Analysls by type of as$•t and liability Fixed Assets Net Current Assets 112.166 1.211.383 112,166 1,289.990 78.607 17 Related Party Transactlons There were no related paty transactions incurred during the year ended 2025 (2024 £Nil) and £Nil was outstanding to related parties at the balance sheet date (2024 . £Nil>. 25
SUNDERLAND CARERS CENTRE DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 2025 2024 INCOMING RESOURCES Income from Charitable Activltles Autism Project Sunderland City Council- Innovations Grants NHS - Cost of Living Grant Information, Advice & Support Service Sunderfand CCG Miscellaneous Income Access to Work Grant Together for Children - Engagement Role Carers Trust ARC Project Kavli Trust Award - Wellness Project Pre Frailty & Social Isolatlon Sunderland CCG SSP Partner Delivery Thriving 15,944 589,017 22.000 375.860 100.000 120.000 267.000 2.191 1,206 25,000 120,000 2,266 25,000 250 6,770 4,246 5.270 17,001 750 7.650 783,148 924,273 Donatlons and Legacles Donations 6,480 16,676 Investment Income Bank Interest 4.506 973 TOTAL INCOMING RESOURCES TOTAL RESOURCES EXPENDED - Per Schedule NET SURPLUSI(DEFICIT) This page does not form part of the statutory financial statements
SUNDERLAND CARERS CENTRE NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 2025 2024 RESOURCES EXPENDED Charltable Actlvltles Young Carers Activities Local Projects Awards 1.940 2.015 33,843 36,502 DBSICRB Checks Advertising Recruitment Expenses Staff Training 784 1,520 474 2.778 969 Rates & Water Héat & Light Printing, Postage & Stationery Repairs & Renewals Cleaning Premises Expenses Insurance 2,909 5,844 10,475 339 228 8.167 29,916 26,738 Travelling Venue Hire Conference Feas Telephone Computer Costs 1.490 30 80 10,780 26,649 26,196 Refreshménts Sundry Expenses Bank Charges 768 588 202 1,558 2.265 Staff Salaries Redundancy Provision Employers Nl Employers Pension 531,619 36,290 578.187 546,098 Audit Fee8 Accountancy Fees Professional Fees 6,810 10,980 40.419 31,767 Depreciation 13,439 13,863 TOTAL RESOURCES EXPENDED This page does not form part of the statulory financial stslements 27