Charity re8lStration number 1118942
Company r4istration number 06133161 (England and Wales)
GATESHEAD CARERS A550CIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

GATESHEAD CARERS ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Stuart Cox
Elsie Johnson
Amanda Tonkinson
Margaret Barrett
Michael Anthony Fit2patrick
AnrT Owens
June Gordon
Valerie Smith
l Mearns
Dan Taylor
Steve Cowen
(Appointed 23 January 20241
(Appointed 23 January 20241
Charity number
1118942
Company number
06133161
Registered office
John Haswell House
8-9 Gladstone Terrace
Gateshead
NE84DY
Independent examlner
Stephen Lamb, FCA
12 Bessemer Court
Hownsgill Industrial Park
Knit51ey Lane
Consett
Co Durham
DH8 78L

GATESHEAD CARERS ASSOCIATION
copItENT5
Page
Trustees, report
Statement of tru5tees' responsibilities
Independent examiner's report
Stateiment of financial activitie5
Balance sheet
Staternent of cash flows
io
Notes to the financial statements
11-20

GATESHEAD CARERS ASSOCIATION
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the
financial statements and com ply with the charity's governing document. the Companies Act 2006 and "Accounting
and Reporting by Charitie5= Statement of Recommended Practice applicable to charitie5 preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
(effective l January 20191"
Objertlves and activities
The charity's objects were to relieve the stresses experienced by Carers in the Borough of Gateshead and
surrounding areas in particular by the provision of information. advlce and support services to such persons so as
to asslst them and their dependents.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission In deciding what activities the
charity should undertake.
Activities
Achlevements and performance
Significont octivities ond ochievements agt7in5t objectives
This financial year was the 13St full year of our current contract, jointly funded by Gateshead Metropolitan
Borough Council and the Newca5tle/ Gateshead Integrated Care Board (ICBI for the delivery of caregiver Services
in Gateshead. The contract end date was 31rt August 2024.
The financial structuring of the contract was challenging as there was a 45% reduction in the contract value from
year One12019 120201 to Year Five12023120241. In addition. the inflation rate for the period was 21%.
I welcome our independent financial report for 2023 12024 which demonstrates our sound f inancial planning in
this year and throughout the term of our contact with Gateshead Council and ICB.
The priority. under the significant reduction in the value of the contract, had to be the delivery of statutory Carers
Assessments which was delegated to this organisation in 2021.
We increased the number of Carers Assessments delivered significantly over the course of the contract compared
to the very low numbers of Carers Assessments prior to delegation to GCA. Of course, an a55essment is not
support. An assessment sirn ply identifies people's eligible need5 for support under the Care Act 2015. At the same
time, whilst always meeting the requirement to complete a Carers Assessment within 28 days of referral to
Gateshead Carers, there were 518nificant LA delays in the eligible needs of care8ivers being met, particularly if
those needs could only be met throu8h a Direct Payment. Decisions were made by the LA and this led to high
levels of frustration amongst our staff and caregivers.
The board were made aware that GCA staff increasingly felt like an assessment department of the LA, rather than
an independent organisation run by and for unpaid carers.
This sense of frustration 8rew following our 2023 survey of unpaid carers in Gate5he3d. We published our report,
Strom Caregiver.. Severe Red Warning. in December 2023 based on this survey and the findings of previous Surveys
in 2011, 2014. 2017 and 2020. The report highlighted the continuing upward demand5 on caregivers in Gateshead.

GATESHEAD CARERS ASSOCIATION
TRusfEES' REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Half of all caregiver I cared for relatlonshlps In Gateshead are; the sick and dlsabled carlng for the sick and
disabled
r half of unpaid ¢3￿r5 (54%) report that their disability or health condition is affecting or Ilmiting the care
that they are able to wovide
Over 8 out of every 10 unpaid carers (84%) report that thelr carlng role has affected thelr physlcal or mental
healih.
Almost 7 out of every 10 caregivers167%} report feelin8 anxious and stressed
Almost half (48%) are provldlng over IiKI hours of care per week.
82% are providin£ over 35 hours per week of unpald care. the equivalent of at least one full tlrne Job.
The 2023 survey results show a staggering increase in the type and rdnge of care provided across all areas.
Since 2020.
Personal care: Iiicrea5e 94%
Physical help.. Iii(_rease 52%
Prartical help: Iiibrease 380A
Dealing with care seNices l appointments: Increase 57%
Paperwork and financial matters: Iricrease 47%
Keeping company: Increase 50%
Emotional support.. Illcrease 65%
Providingtransport: Increase 60%
Administering medicines- Increase 70%
Supervision, keeping sate: I iicrease 50%

GATESHEAD CARERS ASSOCIATION
TRUSTEES, REPORT (INCLUDING OIREcfoRS' REPORT) {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
It's clear from what caregiver5 are telling u5 that they are increasingly socially isolated, that unpaid carers are
2.5 times more likely than the general population to use foodbanks. unpaid carers do not feel valued by the
local authority, health servlces or the Bovernment, they report having little control over their lives and a poor
quality of life.
Financial revlew
The financial statements show a net income of £58,888 12023 deficit - £18,889). In addition Cash balances
remain healthy at £336,83212023 £343,007). Within the bank the charity 15 holding £46,246 on behalf of the
John Haswell Memorial Trust.
Reserve5 policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six month'5 expenditure. The trustees consider that
reserves 3t this level will ensure that, in the event of a significant drop in funding, they will be able to continue the
charitrfs current activities while consideratlon Is glven to ways in which additional funds may be raised. This level
of reserves has been maintained throughout the year.
The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three
months of unrestricted charitable expenditure; it is estimated that thls currently equates to £150,000. At this level
of unrestricted reserves, the charity could maintain operation for three months even if no income was being
generated. Current unrestricted reserves after adjusting for fixed assets amount to £224,291.
Sufficient funds
have to be retained to finance the procurement contracts for the final five months of the contract.
The charity enjoys good liquidity and has no issue on meeting its liabilities when they are due. The trustees are
confident for the next twelve months.
Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned
emer8ency bills, repairs and other expenditure
Mojor risks
The trustees have assessed the major rlsks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
Structure. governance and management
The charity is a corn pany limited by guarantee. The company was Incorporated on l March 2007 and it registered
wlth the Charity Commission on 25 April 2007. The company was established under a Memorandum of
Association which established the objetts and powers of the charitable company and is 8overned under Its Artlcles
of Association.

GATESHEAD CARERS ASSOCIATION
TRusfEES' REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR ThTE YEAR EIVDED 31 MARCH 2024
The trustees, who are also the directors for the purpose of company law, and who Served during the year and up
to the date of signature of the financial statements were:
Stuart Cox
Elsie Johnson
Amanda Tonkinson
Michael Hall
Margaret Barrett
Michael Anthony Fitzpatrick
Ann Owens
(Resigned 23 January 20241
June Gordon
David Clelland
Valerie Smith
l Mearns
Dan Taylor
Steve Cowen
{Re5igned 22 January 20241
(Appointed 23 January 20241
(Appointed 23 January 20241
Recruitment and t7ppointment of trustee5
Management committee members were recruited in a variety of ways including advertisements. Members are
drawn from the wider membership of the Association, and elected at the annual 8eneral meeting, with additional
members being Co-opted because of their position or knowledge. Members serve for a three-year period and
may then be elected for a further three-year period. Meetings take place approximately once a month. New
members recelve appropriate induction briefings and attend relevant courses for Trustees. Skills and training
needs of members are identified through a periodic skills audit.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company
and guarantee to contribute £1 in the event of a winding up.
Orgonisational structure
Strategic decisions are taken by the Management Committee- with detailed deliberation sometimes being
delegated to the Finance sub committee or personnel sub committee. Day-to-day management is delegated to
the Chief Officer who leads the staff team and who provides clear written reports to trustees at every meeting.
Members of the management committee take a close interest in the work of the Association and often visit
between formal meetings.
Funds held on behalf Df a linked charlty
Under an amendment to a Uniting Dirertion dated 13 June 2016 the John Haswell Memorial Trust {Charity
number 1118942-11 is linked to Gate5he3d Carers Association. The John Ha5well Memorial Trust had previously
been linked to Gateshead Voluntary Organisation Council before that charity entered liquidation.
The assets of the linked charity - John Haswell Memorial Trust comprised of a property known as "John Haswell
House" and fund5 totalling £46,246. The value of the property has not been included within the accounts. The
money transferred from Gateshead Voluntary Organisation Council has been used to fund building costs. Rents
received from tenants have been added to the John Haswell Memorial Trust funds.

GATESHEAD CARERS ASSOCIATION
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORn (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Plans for future periods
We know that the situation is not gettlng any better. Ilfe for those people providing unpaid care is becoming
intolerable and things cannot go on as they are. In 2024 the board and our members will be considering our future
direction and asking.. Do we need to do things differently in terms of how we Support unpaid carers? Is being,
effectively. an assessment department of the LA what we should be? What can we do to ensure the legal rights of
unpaid carers are recognised in health and social care strategy, policy and practice? What can we do to elfect real
and lasting change for caregiver5 in Gateshead? We will be announcing our new approach to support later in 2024.
This change in direction is linked to our strong sense that we need to provide a different type of 5UPPOrt for
unpaid earers in Gateshead. Its also linked to that fart that we now know our contract with Gateshead MBC and
the Newcastle Gateshead Inte8rated Care Board ended on 31st August 2024 and was awarded to another
organisation following the open tender process.
This opens up more funding opportunities with our ability to seek funding from grant giving charitable trusts with
an interest in social care rights, human rights and equality rights. We know we have a grant award from Henry
Smith Trust to the end of September 2025. we have ongoing support from John Laing Charitable Trust, we know
we have very healthy reserves to support us until we get further 5UPPOrt from grant giving charitable Trusts and
our main expenditure Istaffingl is significantly reduced. We are awaiting the outcome of a funding application to
the Legal Education Foundation with a value of £152,000 and we have more funding application5 planned. The
board are confident in our ability to continue operating without that contract and excited about the opportunity
for real and lasting change in the lives of unpaid carers in Gateshead.
I would like to thank, on beh31f of the board of tru5tee5, all our staff and volunteers for the dedication, hard work,
energy and determination they have shown in the last year and I would like to thank the over 6000 unpaid carers
we work alongside for their trust in us.
The trustees, report
approved by the Board of Trustees.
l Mearns
Chair of the Board of Tru5tee5
26 November 2024

GATESHEAD CARERS ASSOCIATION
STATEME1￿ OF TRUSTEES, RESPONSIBIUTIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, who are also the directors of Gateshead Carers Association for the purpose of company law, are
responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and
fair view of the state of affair5 of the charity and of the incoming resources and application of resources. Includln8
the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them conslstentlv:
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charlty
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position Df the charity and enable them to ensure that the financial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

GATESHEAD CARERS ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEÉS OF GATESHEAD CARERS ASSOCIATION
I report to the trustees on my examlnation of the financlal statements of Gateshead Carers Association (the
charity) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charlty land also its directors for the purposes of company lawl you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006 {the 2006
Act).
Having satlsfled myself that the financial statements of the charity are not required to be audited under Part 16 of
the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity s
financial statements carried out under section 145 of the Charitie5 Act 2011 (the 2011 Act). In carrying out my
examination I have followed all the applicable Directions given by the Charlty Commlssion under section 145{51(bl
of the 2011 Act.
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your ex3mlner must be a member of a body listed in section
145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of The
Institute of Chartered Accountants in En8land and Wales, which is one of the listed bodies.
I have completed my examinatlon. I confSrm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act. or
the financial statements do not accord with those records. or
the flnanclal statements do not comply with the accountin8 requirements of section 396 of the 2006 Act
other than any requirement that the account5 give a true and fair view which is not a matter considered as
part of an independent examination,. or
the financial 5tatement5 have not been prepared in accordance with the methods and principles of the
Statement of Recommended Prattice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding Of the financial statements to be
reached.
Stephen Lamb. FCA
12 Bessemer Court
Hownsgill Industrial Park
Knitsley Lane
Consett
Co Durham
DH8 7BL
Dated: 26 November 2024

GATESHEAD CARERS ASSOCIATION
STATEMENT OF FINANCIAL AcfiviTIES
INCWDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Notes
Income and endowments from..
Donations and legacies
Charltable actlvltles
Carer Services
7,521
69,350
76.871
2,172
42,668
44,840
436,168
436,168
391,000
391,000
Other income
5.000
5.OCrf)
5,000
5.000
Total income
448,689
69,350
518,039
398,172
42.668
440,840
Expendlture on:
Charitable activities
397,762
61,389
459,151
421,344
38,385
459,729
Total expendlture
397,762
61,389
459,151
421,344
38,385
459,729
Net incomellexpenditurel and
n70vement in fund5
50,927
7,961
58,888
123,1721
4,283
118.8891
Reconclllatlon of funds:
Fund balances at l April 2023
173,364
4.283
177,647
196,536
196,536
Fund balances at 31 March
2024
224,291
12,244
236,535
173,364
4,283
177,647
The statement of financial activities includes all gains and losses recognlsed in the year. All income and
expenditure derive from continuing activities.

GATESHEAD CARERS ASSOCIATION
BALANCE SHEET
A5AT31 MARCH 2024
2024
2023
Notes
Current assets
Debtors
12
300
343,007
Cash at bank and in hand
336.832
336,832
343,307
Creditor5: amounts falling due within one
year
13
1100,297)
1165,6601
Net current assets
236.535
177.647
Net asset5 excluding pension liability
236.535
177,647
The funds of the charity
Restricted income funds
Unrestricted funds
16
12.244
224.291
4,283
173.364
236,535
177,647
The company is entitled to the exemption f rom the audit requirement contained in Section 477 of the Companies
Act 2006, for the year ended 31 March 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accountin8 records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for ihe year in question
in accordance with section 476.
These financial statement5 have been prepared in accordance with the provision5 applicable to companies subject
to the small companies regime.
The financi315t3
ent5 were approved by the trustees on 26 November 2024
l Mearns
Chair of the Board of Trustees
Company registration number 06133161 (England and Wales)

GATESHEAD CARERS ASSOCIATION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operatin8 activities
Cash absorbed by operations
21
16,1751
17,4391
Net cash used in investing activities
Net cash used in flnanclng actlvltles
Net decrease in cash and cash equivalents
16,1751
17,4391
Cash and cash equivalents at beginning of year
343,007
350,446
Cash and cash equlvalents at end of year
336.832
343,007
10-

GATESHEAD CARERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountin8 policies
Charlty Inforniatlon
Gateshead Carers Association 15 a priv3te company limited by guarantee incorporated in England and Wales.
The registered office is John Haswell House. 8-9 Gladstone Terrace, Gateshead, NE8 4DY.
1.1 Accounting convention
The financial statement5 have been prepared in accordance with the charity's governing document. the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" I'FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities= Statement of
Recommended Practice applicable to charities preparing their account5 in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective l January 20191. The
charity is a Public Benefit Entity a5 defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these f inancial statements are rounded to the nearest E.
The financial statements have been prepared under the historical cost convention, Imodified to include the
revaluation of freehold propertie5 and to include investment properties and certain financial instruments at
fair valuel. The principal accounting policies adopted are set out below.
1.2 Going concern
These financial statement5 are prepared on the 80ing concern basis.
The trustees have a reasonable
expectation that the charity will continue in operational existence for the foreseeable future. albeit with
change in scope and nature of operations.
The charity has lost it5 main source of funding, a contract with Gateshead MBC and the Newcastle
Gateshead Integrated Care Board. That contract ended on 31st August 2024 and was awarded to another
organisation following an open tender process.
The lo￿ of that contract has necessitated a change in operational structure of the charity, from that of
essentially being an assessment department of the local authority, to that of an advocacy organisation.
The above change in scope of operations opens up more funding opportunities, as the charity will be able to
seek funding from grant giving charitable trusts with an interest in social care rights. human rights and
equality rights. The charity has a grant award from the Henry Smith Trust to the end of September 2025
together with ongoing support from the John Laing Charitable Trust. Additionally. the level of reserves is
sufficient to support activities until further 5UPPOrt is received from grant f unding charitable trusts as the
main element of expenditure Istaffingl is now significantly reduced. The charity is awaiting the Dljtcome of
a fundinE application with a value of £152.000 and more funding applications are planned. The board is
confident in the charity's ability to continue operating without the lost contract and is excited about the
opportunities for real and lasting change in the lives of unpaid carers in Gateshead.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
11

GATESHEAD CARERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMEpifs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pali¢les
{Continuedl
Endowment funds are su bject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance condltions have been
met, the amounts can be me2sured reliably. and it Is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unle55 performance conditions require deferral Df the amount. Income tax
recoverable in relation to donatlons recelved under Gift Aid or deeds of covenant is recognised at the time
of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution.
the amount is known, and receipt is expected. If the amount is not known, the legacy 15 treated as a
contingent asset.
1.5 Expenditure
Expenditure is recognlsed once there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount
of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared cost5, including support costs involved in undertaking each activity. Direct costs attributable to a
single activity are allocated directly to that activity. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned between th05e activities on
a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and
depreciation charges are allocated on the portion of the asset's use.
1.6 Cash and cash equlvalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.
1.7 Flnanclal Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial In5trument5' and Sertion 12
'Other Financial Instruments Issues. Df FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial Statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
12-

GATESHEAD CARERS ASSOCIATION
NOTESTOTHE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
(Continued)
Ba5icAinancit71 assets
Basic financial assets, which include debtors and cash and bank balance5, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transactSon
is measured at the present value of the future receipts discounted at a market rate of Interest. Financial
assets classified as receivable within one year are not amortised.
Basicfinancial liabilities
Basic financial liabilities, including creditor5 and bank loans are initially recognised at transaction prlce unless
the arrangement constitutes a financing transaction, where the debt instrument Is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classif led as payable
within one year are not amortised.
Debt instruments are subseqvently carried at amortised cost. using the effectlve interest rate method.
Trade credltors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from Suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented a5 non-current liabllitles. Trade creditors are recogni5ed init1311y at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecoqnltlon offinoncial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.8 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably
committed to terminate the employment of an employee or to provide termination beneflts.
1.9 Retlrement beneflts
Payments to defined contribution retirement benefit Schemes are charged as an expense as they fall due.
Critlcal accountlng estlmates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements,
estimates and 355Um Ptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basls. Revisions to accounting
estimates are recognised in the period in whlch the estimate is revised where the revision affects only that
period, or i n the period of the revision and future periods where the revision affects both current and future
periods.
13

GATESHEAD CARERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donations and legacies
Unrestrlrted Restricted
fund5
funds
2024
2024
Total Unrestrlrted Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Grants receivable
7,521
7.521
69.350
2,172
2,172
42.668
69,350
42,668
7.521
69,350
76,871
2,172
42,668
44,840
Grants receivable for core activities
John Laing Charitable
Trust
Gateshead Council - VCSE
Digital Transformation
Henry Smith Charitv
16,500
16,500
12,000
12,000
4,968
25,700
4,968
25.700
52.850
52,850
69,350
69.350
42.668
42,668
Income from charitable actSvftles
Unrestricted
funds
2024
Unrestrlcted
funds
2023
Carer Ser¥lces
Services provided under contract
436,168
391.000
Other Income
Unrestrlcted Unrestricted
funds
funds
2024
2023
Employment allowance
5,000
5,000
14-

GATESHEAD CARERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charitable artivities
Operating
Costs
2024
Ancilliary
Total
Operatlng
Costs
Ancilliary
Total
2024
2024
2023
2023
2023
Direct Costs
Staff costs
Direct costs
380,021
13,761
5,171
408
380,021
13,761
5,171
378,259
12.585
5,455
150
378.259
12.585
5.455
150
27,148
4,860
24,137
Annual general meeting
Premises
Office
Communications
32,985
2,781
16,340
32.985
2.781
16,340
27,148
4,860
24,137
451,467
451,467
452,594
452.594
Share of support and governance costs {see note 7)
Support
4,177
Governance
3,507
4,177
3.507
2,306
4,829
2,306
4,829
451,467
7,684
459,151
452,594
7,135
459,729
Analysis by fund
Unrestricted funds
Restricted funds
390,078
61,389
7,684
397.762
61,389
414,209
38,385
7,135
421.344
38,385
451,467
7,684
459,151
452,594
7,135
459.729
Support costs allocated to activities
2024
2023
Bas15 of allocation
Membership fees
Trustees Expenses
Bank Fees
Governance costs
3,772
45
1,948
361
358
3,506
4,829
7,684
7.135
Analysed between:
Ancilliary
7,684
7,135
15

GATESHEAD CARERS ASSOCIATION
NOTES TO THE FINANCIAL sfATEMEiifs ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH2024
Support ¢osts allocated to artivities
(Continued)
2024
2023
Governance Costs comprise:
Accountancy
Legal and professional
3,ISO
356
2.716
2.113
3,506
4,829
Net movement in funds
2024
2023
The net movement in fund5 IS stated after chargingllcreditingl:
Fees payable for the independent examination of the charity's financial
statements
1,584
1.440
Trustees
During the year £45 of expenses were reimbursed to trustees
10 Employees
The average monthly number of employees durin8 the year was:
2024
Number
2023
Number
16
16
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension c05t5
344.334
28,916
6,771
342.487
28,764
7.008
380.021
378,259
There were no employees whose annual remuneration was more than £60,CN)O.
16-

GATESHEAD CARERS ASSOCIATION
NOTES TO THE FINANCIAL 5fATEMENTS (CONTINUED)
FOR ThIE YEAR ENDED 31 MARCH 2024
11 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
IZ Debtors
2024
2023
Amounts falllng due wlthln one year:
Prepayment5 and accrued income
300
13 Creditors: amounts falling due within one year
2024
2023
Notes
Other taxation and social securitv
Deferred income
Other creditors
Accruals and deferred income
6.293
5.832
1,400
155,211
3.217
14
92,420
1,584
100,297
165,660
14 Deferred Income
2024
1023
Other deferred income
1.400
Deferred income is included in the financial Statements as follows:
2024
2023
Deferred income is included within..
Current liabilities
1,400
Movements in the year:
Deferred income at l April 2023
Released from previous periods
Resources deferred in the year
1,400
11,4001
1,400
Deferred income at 31 March 2024
1,400
17-

GATESHEAD CARERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Analysis of net assets between funds
Unrestricted
fund5
Restrlrted
funds
Total
2024
2024
2024
At 31 March 2024".
Current assetsllliabilitiesl
224,291
12.244
236.535
224,291
12,244
236,535
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 March 2023:
Current assets/lliabilities}
173,364
4,283
177,647
173.364
4,283
177,647
19 Related party transactlons
Transactions Wlth related parties
During the year the charity entered into the following transactions with related parties=
Included in the following note headed 'Acting as Agent, are details of income and expenditure relating to the
John Ha5well Trust which is 2 linked charlty to Gateshead Carers Association.
20 Actlng as Agent
Gateshead Carers Association agreed to administer the following funds of other entities as agent (the
amounts received and eKpended are noted below along with any relevant c105ing balance)..
Carer5 Trust1£300 opening balance £14.975 received,. £15,225 expended) [£50 due to Gateshead
Carers Association at March 2Q241
John Haswell Trust 1£51,282 opening balance, nil received,. £5,036 expended) 1£46.246 held by
Gateshead Carers A550ciation at March 20241
19-

GATESHEAD CARERS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
21 Cash generated from operations
2024
2023
Surplus/{deficit} for the year
58,888
118,8891
Movements in working capital..
Decreasellincreasel in debtor5
{Decfeasellincrease in creditors
IDecrease)/increase in deferred income
300
163,9631
11,400)
iiooi
10.150
1,400
Cash absorbed by operations
16,175)
(7.4391
21 Analysis of changes in net funds
The charity had no material debt during the year.
20-