Charlty number: l 118997 Compan) number: 05508340 DonhUrSt Residenlial Home Limited (A companv limited bv guarantee) Trustees, report and financial slalements For the )ear ended 31 March 2024
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Contents For the )ear ended 31 March 2024 Page Legal and administrativ¢ inforniation Truslees, rewrt Audiiors, rewrt io (he members Statemeni of financial actii'ilies io Balance shcel C&%h tlow. %latcmcnl 12 Notes to the financial statements 13-20
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Le%al and administrative information For the )ear ended 31 March 2024 Charit%, number 1118997 Compan!. registralion number 05508340 BusSness address 'DonhUr5[ Resideniial Home Limiied, 76 C.asil¢bar Road Ealing London WS 2DD Regislered Olee 76 C&stl¢bar Road Ealing London Trustees Elisabela Pashaj P¢t¢r TeroKe 0Tr4eil Leila Farag Leo William Mailock Anthony Aldridgc Paul FostLr AptN)int¢d 18th July ?0?3 Auditors Lciy + PartncT5 Limitcd Chartered AccounLgnls and Siamiory Audiiors 7-8 RI Parade Wc%tcm Ai'cnuc London W5 3RA BDker5 National Weslminsler Bank PIC I ThL Mall LoThlon W5 2PL Santandcr UK PIC 4-8. Bond Streel Ealing London Pge I
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Report of the trustees (incorporating the directors, report) For the )ear ended 31 March 2024 The Inlee5 present their rert the financial statements for the year ended 31 March 2024.The trstee5. who are also Ihe directors of DOnhUrSt Resideniial I lome Limiied for the purposes of ihe company lam,. for Ihe purse$ of cotnpany law and who served during thc year and up lo thc dale of this rcwrt arc set out on page l. Struclure• goi'ernance and management Governing do<'umenl Thc orbiani5ation pr¢viowsly register¢d uThlcr IndstrIal aThl Providcnl Soci¢ti¢s Act 1965 a1 was convert¢d into charitable company limiled by guarantee on 14 July 2005. The cornpany changed its name from Ealing Ei'enlide Ilomes Lid io Domythurst Residential Hom¢ on 14 AugLLSt 2023.The company is governed under its Memorandum and ArtiLlcN ()t" A¥[1a110D IncoryKJratcd on 14 Julv 7005 and amcndcd by spccial rc%olulion 13 March 2007.ln thc ei ¥n¢ ofihc company being '0nd up mcmbers are required io contyibule an amouni noi ¢xcecding £5. Recruilmenl and appoinlnienl of the Mianagemienl commiiffee ThL' dirlxiors ol"thL' Lompdny also charitv lor thL PUtposL' of charity law aNI undeT thL' compan$ ArtiLIL'S are kno as nKmbers of th¢ Manag¢nKnt Committ¢¢. M¢mbcrs onc¢ apinted to the board do not haN'¢ to r¢tir¢ by roiaiion. unless Iheir circumsiances change. Duc to ihe nature of much of the charitys work wthich inevitsbly focSe5 upon the elderly. member5 are recruited hav¢ ¢xp¢rtis¢ in diff¢r¢nl areas and is r¢flrft¢d in th¢ div¢rsity of th¢ truste¢ EKMIY. Tru.1¢e, indu¢tion and tr4ininR Mosl Irusiees are already familiar with ihe praciical work of the charity. The obliKAtions of mana%ement committee members: The rtIn doiumenis which sei oui th¢ operaiional rNne.ork for the charity are the Memornndum and Articles. R¢%()urLing and ihc Lurrcnt finanLial pi)Nitic)n sct out in thc publi%hcd aLcounLs- Rl.rsk ,Ilanagemenl The Trustees are aware of ihe major risks to which the charity 15 exposed. Where appropriale . systems a1 procedures hav¢ b¢¢n eslablished io miiigale the risks. Internal control risks are minimised by the implenKntation of procedures for autInSatIon of all transactions and projects. Procedures are in place lo ensure compliance 7th all sta10ry legislation and the implementation of such procedures to ensure the h¢8lih & safety of staff. volunteers . clienls and visilors 10 the premises. t)OVaq)hur5t Home meets the regulations of CQC H¢alth and Social Care Act ?CK18 1 Regulated ActiN'ilies). Regulations 2014 (Part 3) {as amended>. Care Quality Commission {Regislrdlion) Regulalions ?IK)9 (Part 4) {as amendedl of March ?015. Qualily Assurance audit cureS a consislenl quality ofdelivcry for all OPLralional &4PLYLs ofthc charity. The procedures are rei'iewed periodically to ensure they coniinue lo meei the needs of the charity in delivering a high qIllY of SLP'iLL to ilb clicnts. Pge 2
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Report of the trustees (incorporating the directors, report) For the )ear ended 31 March 2024 Operorion41.firurture Ai prLbLml Ihe commiiiee has 6 members from a varieiy of professional backgrounds relevanl lo the work of the charity. and ar¢ responsiblc for th¢ strat¢gic dircction aThl lleY of the charity. Th¢ committee m¢¢ts ¢i'¢ry two months. The regisiered manager does M)¢ attend Ihe board meeiin8s any lon8er. Minuies are taken by TO. A hcmC of dclcgation thIch mccts thc sla¢utory rcquircmcnts foT thc organisation is in placc. Day to day rc¥ponsibility for the proi'ision of ihe service rests w'ith the CEO. The CEO is responsible for ensuring thai Ihe charily d¢liw¢rs Ihe services specified and thai key perf0mnCe indicaiors are md. The regislered mana8er has the resw)nsibility for ihe dav lo day OTaIlonal managemeni of ihe care home. individual superi'ision of the siaff ieam and the continuing deN'elopment of their skills and V4'0rking pr8c(ices in lin¢ '1th good practicc. In so far as il is conwlennthry io the charitys Objec the chtirity is guided by both tIOnal and local policy. In 2(KJ2. the resEM)nsibility for regislralion and inspection of ihe hon TA75 traSferred to ihe Care Siandard5 Commission &tKI ne, legislaiion was introduc¢d.. The Health and Social Car¢ Aci ?020 S¢ciion 20 and The H¢alth and Social Care ALt (Rcgulation Rcquircmcnt Rcgulalii)n%) ?(X)9. In ?010 thc rc%pon%ibility lor rcgi%trdti()n and intspcLli()n M'& Iran%fcrrcd 10 Ihe Care Quality Commission (CQC) . a ncw regulaiory bY wilh a much M idcr body '11h a much th'ider remil which includLS the Naiional Healih Service and The Healih and Social Care Aci ?008 (Regulaied Aclii'ilies) R¢b7ulations 2014 {Part 3)l&s amend¢d). Carc Quality Commission (Rcgistrdtion) R¢sulation5 21 {Part 4) (a5 amendcd} of March 2015. Dovambursl's tribunal ¢as¢ against CQC. opposing the CQC decision to canc¢1 registration was s¢ttlcd fai'ourably by the wiihdrawal of ihe cancellaiion. Certhin condiiions for coniinuing opeNions were agrttd. Those condiiions were removed In)m January 2024. 'On 04 January 2024 8 disput¢ with on ¢mploy¢¢ r¢garding dismissal was s¢ttl¢d on 1¢831 advic¢ wiihoul pr¢judi¢¢ for £24?6.00" ReldparfIe.¥ Elisabela Pashaj is a irusieeldirttior is being paid as the CEO employtt ofthe company from February 2022. Pge 3
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Report of the trustees (incorporating the directors, report) For the )ear ended 31 March 2024 Objectlves and activities The compart5 objects and aclivities are . Providc housc8. hoslcls OT any othcr howsiTJg accommodation and any assnciatcd aTTltiCk or as51sLcC for thc bcncfit ofihc communiiy. and primarily for the ben¢fiis of the inhabitants of the London Borough ofEalin8 h0 are: (i) In n¢¢e5sitiou5 CircuStanC¢S upon t¢rn appropriate to th¢ir nKans: lil) Who are aged. disabled or handicapped {1)eth¢r mentslly or physically). or chronically si¢L and are in need of the accommodati()n or othcr bcncfil% prob.idL by virtuc ofthcir condition- {iii) Who are themselN'es in need of housing in order io carry out charithble aciivilies for the benefil of others: (iv) For any oiher perso5 for whom il would be charitsble lo provide ho. hoe]S. or oiher housing acconM)datiorLS; (}') Pr()i'iding faLilitic% in thc inlcrcsts of social wclfarc or Tccrcation. with thc objcct of improving thc conditioTh% of lifc ror the communiiy: (vi) Promoting any other cknritabl¢ purrxise. aNI in particluar (without pr¢judi¢e to the g¢nerality) the adN'anc¢m¢nt of ediicalion and relief of p0erty and provision of high quality personal care and accomtTM)daiion for the elderly in Ihe safe, secure and comfortable &elting. Achlel'emenls and performance ThL n)ain arLas of aLli>ily 15 in ihe proi'ision of safe secure personal care and accomny)daiion for (he vulnerable elderly dclii'LYLxI by qudlilicd compLiLnl slall"dLdiLated io the proi'ision of the lotsl carL' seTh'ice. The chariry produces an informa(ion brochure. describing the IM)me. a s¢¢1 of purw)se thiCh explains the terms and %crviLcs prol'idcd. Thcsc arc madc availablc to thc public. doctorfs surgcric% and othcr organi7ations. A nM)nthly newsleiier is prL)duced and is diStribud io all clients and relaiives by email and hanj Copy. The coniinued dei'elopmenl and the pro ision of quality care and accomnmxtsiion is the key to the future sucLess of the organi%atic)n.Thc 4alc of LOUI Chilton Court was complctcd on 03 July 2073. DohUr$I Rcsidcntial Hom¢ is in secur¥ financial posiiion as a resuli. Rcdccoration and rcfurbishmcnts to appropriate st3TKlarth continue. Louisa Chillon Court w&$ sold io Luxgro%'e Capital Partners. The sale was compleied on 03 July 2023. Perforn)ance ol Ihe charity is under review. DownhuTSt Resideniial Home h&$ been coniinuously making the required improvements following L(X inspections. In janIry 2022 th¢ Charity Commission rais¢d qu¢stions about th¢ mana8¢m¢nl of ih¢ Charity. and tawy¢r5 represeniing Ihe Chariiy have ans'ered ihose quesiions. Legal fees in relaiion 10 the Charity Commissiorn in addition 10 fecs rclatingi to thc disput¢ with have bc¢n significant cxwisc for thc Charity. P*ge 4
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Report of the trustees (incorporating the directors, report) For the )ear ended 31 March 2024 Outre47ch The outreach S¢P'iC¢S ar¢ provid by th¢ Ial authority Comrnunity support l¢am5 HIK) liais¢ with our Ca team thercby pro%'iding a seamless service. Trainin2 ThL' ¢hl[Y is commiiicd io the principles of Inb'esloTS in People and has a trnining policy. and J nK)niiorcd programme which seeks to dcNelop th¢ polcntial of itq staff gTOUP at all le.c1S. DONhUr$I uscs thc E-Learning Training Proqrdmmc proi'iding a4scssopi and managers with the neccssary lo()l.s to delii'er an effective. robust and Ihorough induction. expected by the CIK. In addilion. our 51aff receii'es Ihree-day inlroduction lo th¢ n¢w workplace by shadO.1n8 a more experienced nmber of stsff. QCF (Qualification Credit FranK) qualifications ? .1. 5 are required to bc achieN'cd. Mandatory training: Fire Safcly. IILalih and SafLty. Inlection Conirol. MoN'ing and Ilandlin& Food Ilygiene. SafLguardin¥ Adulis ai Riik. First Aid, MLdiLdlion. Denlia. MLntsl C"aPdCiiy Act Dq)ri%'alion of Libcny Safc4udrding arL' aLhicfvcd by all mcmiK'r% of %14ltT. Financial reTr'iew' FinanLially DohurSt 1% in beiler rM)sition following the sale of Loui%a Chilion Court. Impn)venI and rcfurbi%hmcnls that u'ere identified following CIK inspection have been a Work in PTogTe55 since July ?023. Residen15' occupancv rate ontinuous to be low¢r than bud8¢i¢d. The low occupancy ral¢ has had a finatKial impacl on ih¢ Charity as mor¢ fimds rrom the sale of flaLS haN'e been USL'd for the daY-Y L'xpLnses of thL Principalfundinx resources ThL prinLipal wurLL uf I"unding is the fees obthined from our clienis. somc ofwhom are supported by the local authority. During ihc Financial year ?O?.l-?0?4 our 0UPancY rate low'er than ¢xp¢cted. The Legal cxpcns¢s continue lo be higher ihan anticipaied. Iniyslmenlpolicy Part of pr(K¢eds from sal¢ of Louisa Chilion Court ha%¢ been IIKked in a treasury r¢s¢rv¢ accouni for a year, The oiher parl bL'en Continuously used l.ur thL' LXPLY)sts occurred by the charity during financial year ?0?3-2024. The proceeds of sale of Louisa Chilton Coun will be applied to ihe charitsble objectives of the organisaiion. RePOliCy The unrLsIriLled funds are ihe funds received from prLKeeds of sale of Louisa Chilion Court. They are for use in the charity's objcctii'cs and artiiitics. Part of thcsc fimiLs haN"c bccn wscd this p&st ycar &s thc Charity occU¢d TfK)rc cxp¢5 Ihan il w'as bud8¢led for. Th¢ nmin sourc¢ of Iorn¢ is th¢ r¢siden15' f¢¢s for ih¢ financial y¢ar 2023-?0?4 Iliis inconie ha5 been significanlly lower. Part of this funds from the sale proceeds are depo>iied in a treasury account. Plansfor ihefulmre The Lhariry plans io conlinue providing the ser¥'ices and aciivities already ouilined subjecl lo saiisfaciory fimding beinB maintaincd. P*ge 5
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Report of the trustees (incorporating the directors, report) For the )ear ended 31 March 2024 Trustees, Responsibilities Statement The trusiees are also directors of Downhurst Resideniial Home Lid for the purp)se of cowy law) are reswnsibl¢ for prcparing thc Trwstccs. Annual Rcw)rt and thc financial 5tatcT[nts in accoTdancc with applicablc law and Unitcd Kingdom Accountin8 sndards (United Kin8dom Generally AcCepd Accounting Praciice) Cc)mpdny luw. rLNuirc% IhL truslLC% lo prL'parc financial &latLmcnl% for Lach financidl yLur w.hich gil'e u truc and fdir %'iew of the state of aftairs of the charitable company and of the incoming resources and application of resources. including the income and expenditure, of ihe charitable company for ihal period. In preparing these financial staremenls. the trusTees arL' rcquircd io: select suitsble accouniing polici¢s and th¢n apply th¢m consisl¢nily' obsen'e the meihods and principle5 in the Charilies SORP.. makc judgFemcnts and estimates that arc rcasonablc and pnent. lalL M.hLthLr appliLdblc UK ALLounling sndardS. haN'c bL'cn followed. subjccl lo any nulcrial dcparture% di10ed and explained in the fianancial statement5- and PT¢par¢ financial stat¢m¢nts on th¢ going ¢on¢eTn basis unless il is inappropriat¢ to pr¢SU that th¢ charitable company will coniinue in business. Th¢ tnLStees arc rewnsibl¢ for keeping adequate ac¢ounting Tec(Trrds that diselose with rea50nabl¢ aecurdry at any time. The financial EK)Sition of Ihe charilable company and enable ihem lo ensure ihal Ihe financial slalenKnls comply 'Ith the Companies Act 2(M)6. They are also resp)nsibl¢ for safeguarding the ass¢is of the charitable company and hence for taking rc&sonablc %tcps for thc prcvcntion and dctcction of fraud and othcr iTrcguIariti.sla1cnnt as to disclosurc of inforn)aiion lo auditors. In 50 far as the ITuslees are aware: - there is no relei'ani audii infonnaiion of th1¢h the charitsble companYs auditors are wware. and . thc tnL%tccs havc takcn all stcps that thcy ought to ha%'c takcn to makc theSelVeS aC of any Tclcl'ant audit infornmlion and ¢0 esthblish ihai ihe auditors are aware of that infornmlion Audltors LeTry + Partner5 Limiied hav¢ expressed ih¢ir Willingss to wntinu¢ in offic¢ and a r¢solulion lo r¢-appoini th¢m will b¢ prop)sed at the amiual general meeiing. Elisabeta Pashaj TRUSTEE DoThnhursl ResldeDtlal Home Lid Dite: 2 Augusl 2024 Pge 6
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Independent auditor's report to the members of Dom'nhurst Residential Home Limited For the )ear ended 31 March 2024 Oplnion Il'e hai'e audited ihe financial SlatetrnlS of Downhurst Residential Home Limiied for the year ended 31 March 2024, which comprisc thc Statcmcnt of Financial Activilics. thc Balancc Shcct and thc Tclalcd notcs. Thc financial rcp()rtin rraincwork thai ha5 been appliLd in iheir prcparaiion is applicable lam, and Uniied Kingdom Accouniing Sthndards. inLluding FIncIal Rewrting Siandard 102 The Financial ReFK)ning Stsndard appliLable in the UK and RLwubliL or Irrldnd (United Kingdnm CTcneTall)' Acccpt¢d Accounting Prdctiec)- In our Opinio the rUWla] sL4icnts. 8iN'e a true and fair i'ieTA' olihe state of ihe charilable company's affair5 as at 31 March 2024. and of its incomins resources and applicalion of resources. for the >'ear then ended. hai'L bLI'n propLTlv prL'PÉircd in ULLorddncc with Unilcd Kingdom CJencrally Acccptcd Accounling Practice: and hai'l bLLn prcpar¢d in accordance '1[h ihe requiremenis of ihe Companies Aci ?006. Basfis for opinlon W¢ conducied our audil in accordance '1th Iniernational Standards on Audiling l UK) (ISAS IUK)) and applicable law. ur rL%P(In%ibilitics urKILr th()%c standard% arc furthcr dcKribcd in thc <luditorf.4 rCT%1b1Iltlc for thc audit ()t'ihc rinaiicial stsiemcnls section ofour rcw)n. We are indcpendcni ofihe charitsble conipany in accordancc '11h ihc ethical re4uifLmL"nls ihal are relevani io our audil of the financial sLqlLmenls in Ihe UK. including ihe FRC'S Eihical Standard. atKI w¢ hai'¢ fulfilled our other ethical rrsponsibiliti¢s in ac¢ordanre wtth thcs¢ requir¢nKnt5. W¢ b¢li¢i'¢ that th¢ audit evidence we have obiained is sufficienl and appropriale lo provide a basis for our opinion. Conclusions relalin8 to going eoneern 'e hai'e nothin8 lo rert in respect of th¢ following matters in relalion io thIch the ISA5 (UK) requir¢ us Io Teport lo you 'here. (he tntsiees, use of the going concern basis of aceouniin8 in ihe preparaiion of ihe financial siaiements is noi appropriate. or thi. IruslLX'4 hai'l noi dixlosLd in thL fuwiLial stalc'ts any idcnlifiL.d mdtlnal unLLYlainlIL thai May Las1 sigvnifi¢ant doubt about the Chanble company's ability to continue io adopt the going conc¢rn basis of accounting for a pcriod of ar least Th4'¢l%e monihs from Ihe date when rhe financial slaiei)K'nis are aulhoris for issue. Other Informallon The other infornution comprises the infornution included in the annual rep)n. other than the financial statements and oiir aiiditorfs report thereon. The IrusteLS are resp)nsible for ihe oiher infomalion. Our opinion on the financial sldlLmL"nts doL% nol Lol'er ihc oihcr in10rnli0n and. excq)I to the cxtent othLrM'ise cxpliLiiIy 5ts1cd in our report. we do not express any fonn of surance conclwsion thereon. In connection with our audit of ihe financial s¢alements. OUT rponsIbIlity IS to read the other infom)a(ion and. in doing so. consider whether the other infom)ation is maierially inLunsi%lLnt with thL fIlIa] stalLirK'nts or uur kno.]LgL obtaincd in thL audil ur oihcrwisc apEKars lo bL' mdlLfidlly miAtaied. If we identify such maierial inconsistencies or appareni maierial mikstatements. we are required to detcrn)ine whether Ihere is a maierial misslalemeni in ihe financial slalemenis or a malerial misstatemeni of the oiher infomialion. If. b&%ed on the work w¢ have pcrf0rn. %Y¢ conclude thai there is a malcrial misstate1 of this oth¢r infornlI0n. wc are required to report that fa We have noihing io repon in this regard. Pge 7
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Independent auditor's report to the members of Dom'nhurst Residential Home Limited For the )ear ended 31 March 2024 Oplnions on other matters prescribed b) the Companies Act 2006 In our opinion. based on ihe work undertaken in ihe eourse of the audil: the int"ornwtion giifvcn in the TnLStees' Report. which includes the Dircctors. Rert prepared tor the purposc.s of companN' law, for the financial year for which (he financial slalemenis are prepared is cotsisleni wilh the financial sthiements. and th¢ Dircclor5' R¢rt includ¢d within th¢ T1¢¢$. R¢rt have b¢¢n pr¢par¢d in a¢rdae wilh applicable l¢gal requirements. Matters on which we are required to report bi, excepiion In the ligFht ot-the knoM,ledge and understanding ot the charitabl¢ eompanv and iLs eniironment obtained in the ¢ours¢ of Ihe audil. we hae nol idenlified tnalerial mis51alements in the Directors, ReFK)rt incIled thin ihe TrSlee5. Report. Wc ha%,¢ nothing to T¢WIrt in respect of the following matters wher¢ th¢ Compani¢s Act 2006 T¢quir¢s to rert to you if. in our opinion: 8d¢quate accouniing records have not be¢n kept or renwns adequate for our audit hal'e noi been r¢c¢ii'¢d from branLhc% not i'i.%iicd by 5- thc financial statcmcnts arc not in agr¢cmcnt with th¢ accounting r¢cords and returns: ccndin disLlosurL'S of inL%ILLS' rcmuncralion %liried by law. arc not made" we hawe noi rtteived all Ihe infommiion and explanaiions 'e require for our audii: or the trusiees were not entitled to prepare the financial staleTrtnts in accordance with the small companies regime. Responsibilities of Iruslees As explained more full), in the Truslees. Respnsibililies Stsiemenl sel oul on page 9 Ihe Iruslees (M,ho are also Ihe direciors of the charithble company for lh¢ purp)ses of company law) are responsible for the pr¢paraiion of the fu)ancial %tdlcmcnL% and for bcing %ali%ficd that they givc a truc and fair N'icw. and for %uch intcrnal cc)ntrol &$ thc tnL%tccs deierminc is necessary io enable ihe preparnlion of finala1 slalements that are free from malerial misthiemenl. wheiher due lo fraud or ern)r. In preparing the financial sialements. the tnb.tees are responsible for asstssing the charilable companys abiliry to continuL a going conccnL disclosing. applicablc. matter% rclatcd to going conccrn and lg the going Lnnccrn basis ofaccounling unless ihe Irus¢ees eiiher iniend io liquida Ihe company or lo cease operalions. or have no reali51iC aliernative but to do so. Pge 8
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Independent auditor's report to the members of Dom'nhurst Residential Home Limited For the )ear ended 31 March 2024 Audltor's responsibilities for the audit of the financial statements Our objeclii'es kve to obiain reasonable assuraftKe aEM)ui M.'heiher the financial statements as a whole are frtt from malcrial misslalcmcnt. whcthcr duc lo fraud OT crroT. a1 io i55uc an auditof5 TCIK)rt that includcs our opinion. sonablc assurance is a high le%'el ofassurance. bul it is not a guarantee Ihal an audit conducted in accordance w'iih ISA5 l LIKI w'ill al'ay$ delect a maierial mis>iaiemeni wthen it exisls. Mi5siaiements' can arise from fraud or error 4ind are con%ider¢d matcrial if. indi14duall> or in the aggregate. they could rc&sonabli' cxpccted to influence the economic decisions ol er5 taken on the basis of these financial slalemeM5. Irregularities. including fraud. are instan¢¢s of non-complianc¢ with laws and regulations. W¢ design priKedur¢s in lin¢ with our rc%tH)fL%ibililics, outlincd al)0.c. lo dctcct malcrial mi&statcmcnLs in rc%pcct of irrcgularitiei. including fraud. Thc extcni io 'hICh our procedures are capable of dclcciing irrcgulariiics. including frnud is dciailcd below: Discussion wilh the managemeni of known inslanLes of non-compliance 'ith laws and rLgulalions. - Understandins of manag¢m¢ni'5 internal Control d¢signed to pr¢N¢nt irr¢gulariti¢5. Design audil procedures around iesling of expense5. - Tesling trdtwcllons entered outsid¢ of ihe normal course of the bSinesS. IdL'ntiliing and tL'bting ofjournals cntrics. A further deSCTtption of our responsibililies for the audit of the financial stsiemeTJts is locaied on ihe Financial Rew)rting Coiin¢il's H¢bsii¢ al.. .frC.or8.uklaudltor5r¢SpOnSbI1iIl¢s. This d¢scripiion forn part of our auditor's r¢wrt. Use of our report 'This rLPI)rt 1% madc y)Icly to thc charitablc c()mpany'% mcmbcr%. &$ a body. in acc()rdancc 1th Chaptcr 3 ()f Part 16 of Ihc Coinpanies Aci ?006. Our audii M'ork has been undenaken so ihai we mighi stst¢ 10 Ihe charitsblc companls mLmbcrs Ihose mallers we are rLquired lo siale lo ihem in an audilorfs reporl and for no oihcr purposc. To Ihc fullesl extcnt pcrniitt¢d by law. do not acccpt or assume r¢5ponsibility to anyone othcr than thc charitablc company'5 members as a body. for our audit WOTk. for this rep)TL or for ihe Opinio w¢ have form¢d. An'ind Joshi FCA CTA DChA (Senior Stgtulory Auditor) LcTr'y + Partners Limited ChArter(Yl A¢countanl$ And SIAtuton' Audltors 7-8 Rit7. Parade Il'cstcrn ici'enue London Date: 2 August 2024 P*ge 9
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Statement of financial actii'ities (incorporatin% the income and expenditure account) For the )ear ended 31 March 2024 Unrestricted funds 2024 2023 Total Income Residents. contribution GLnLral (Jonaliorts Investment in¢om¢ (hher income 1.051.124 1.051.124 1.785.664 1,785.664 32273 32.273 857.326 2,5?8 78 29.938 To141 Income 2.869.061 2.869.061 1489,870 Expenditure on Chgritixble sctii'itles R¢sidenls' ¢ar¢ Charilable activities c05Ls 905.692 40S.547 IX)5.692 812.8$5 347.325 Tot41 expendl¢ure 1.311239 1.311.239 1.160.180 Net Incomel(expenditure) for the )'ear 1.557.82? 1.557.822 (270.310) Total funds brought forward 189.947 189.947 460.257 Total funds carried foThard 1.747.769 1.747.769 189.947 The notes on pgtt 13 to 20 forni #n integril part of these finan¢il $t#tement& Page 10
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Balance sheet As a131 Ilarch 2024 2024 2023 Note5 Fixed asset5 InldngTibl¢ &8s¢ts Tangible assets (71K)) 353,067 12 308.668 308.668 352.367 Current assets Debiors Cash ai bank and in hand 13 49.?97 66.588 1.454.960 1.546.185 15.X115 Creditors: amounts fydlllng duc w'ithin one vear 14 (107.084) (278.302) Net current Asselsl(Ilabilltles) 1.439.101 (162,417) Net assets 1,747.769 189,950 Funds Unresiricted income funds 15 1.747,769 189.950 Total fund5 1.747.769 189.950 The financial sla¢enKnts were approved by ihe board on 2 AuguA 2024 and signed on ils behalf by Elisabeta Pashaj TRUSTEE Comi?ani' numher.. 055n8340 The notes on pgtt 13 to 20 forni #n integril part of these finan¢il $t#tement& Page 11
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Cash flow, statement For the )ear ended 31 March 2024 2024 2023 Nolcs Net incoming, (outgoing) rcsourw. for th¢ year InlLfL'%I payable IniLfLsI fLYLlI'able Dcprcciation and impairment Increa in dcbtOT5 lDecr¢as¢).,'Incr¢ in cr¢dilors 1.557.822 797 (32.273) 4..37? (41,9?A) (171218) (270.-310) 744 (78) 5.697 (3fi,X75) 105.934 Net Cllsh inflowl(outfloTh') from operating activities 1.317.572 (194.888) Reiums on ini'esiments and servicing of finance Capi¢al expendiluro'disposal prced5 19 19 31.476 39.324 1666) 7(K) Inereasel(Decrease) In Cash In the )'ear 1.388.37? 1194.X54) Reconciliation of net casb flow to moTr'ement in net funds 20 Increasel(Decrease) in cash in the )'ear et funds at l Apr512023 1,388.372 66.588 1194.854) 261.442 Net funds at 31 Nlareh 2024 1,454.9 66.588 Page 12
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Notes to the financial statements For the )ear ended 31 March 2024 Accounting policies The principal aLcoun(ing policies are Sun below. The accounting )lIcieS have been applied consislenily throughout thc ycaT and thc PTcccding ycar. Basis of accountlng Tlie aLLounis ha%'L been prepared in accordance with FRS 102 "The Financial Reponing Siandard applicable in thL UK and RLwublic of IrLlund" ("FRS 10?" "ALLuiinting dnd RLPLirling by L"harilL%" the %ialLmLnl or Recommended Prncrice for Charite5 applying FRS 102. the Charites Act 2011 and UK Generally Accepted Accounting Praclice as it applies frorn l January 2015. Th¢r¢ were no transilional adjustments. 1.2. Income Recognllion All income are included in the statement of financial actii"ities Mthen the charitv is entiiled to die income aiid the amuunl bL' qliAlld 7th rUbIL aLLuraLy. Thl lullowin¥ SPLxiIjL poliLiLs , appliimd to partiiul alc&Torics of incon. Voluntary income is receii'ed by way of donalions and gifts and is included in full in Ihe slalemenl or rinancial adivilies when receivable. Donakd services and facililies are included ai ihe value lo ihe charity where ihis can be quantified. The i'alue of sen'ices provided by volunteers has not been included. Gifts dOnad for resale are included as incoming resources within activities for generaling funds when Ihey are sold. IJ. Expenditure recognition IxpLndiiurL is rcLo¥lllsL w.hen Ihere is a legal or eonstruciive obligalion io make a payment 10 ihird party , il is probablc that 5cttlcn*nt will bc rcquircd and anK)unt of thc obligation can bc MeW¢d rcliabily. All ¢xp¢ndable is accounlcd for on an accrual basis. 1.4. GfjodTh ill Acquircd go(MJwill is written off in equal annual instalments over its estimated useful economic life of - years. 1.5. Tan%ible fjxcd asset5 and depreciation Tangiblc fixcd as%cts are statcd at cost IN accumulatcd dcprccialion. Dcprcciation is providcd at ratcs calculatcd to WTile off the cosl less residual value of each assei over its expected ruI life. as follows: Land and buildings L"Lniral hLalin¥ & fjre precauiion - Fixtures. fitlings and eqUipnnI Molor vehicles 21¢ pcr Annum - Rcducing balance basis 15ts/0 per Annum - Reducing balance basis 250/# per Annum - Reducing balance basis Thc Lompdny's poliLy IS tu mainlain its propcrty lo a high sLthdard through a conlinl progrdmnK' or refurbishment and maintenance. In accordance Miih ihis prdciice depreciation is not proi'ided on the building a& in ihe opinion of ihe members of ihe Board. the eXted residual T¥alue is no¢ expecied io be less ihan cosl. Page 13
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Notes to the financial statements For the )ear ended 31 March 2024 1.6. Defined contribulion pension schemes The penslon costs charged in the financial StalenLS represeni the contribution payable by the charity during ihe 1.7. Goin2 concern Aller re.Le.1ng Ihe Chariws forecasts and projections. Ihe trusiees hai'e a reasonable expeclalion ihat ihe ch&lfTty has adequele resources io continue in operaiional existence for foreyeeable future. The chariry thereft"or¢ contributc% to adopi thc going conccrn b&sis of accounting in prcparing ILS financial 5tatcmcnts. Resldent$' contrlbutlon Unrestricted funds 2024 Total 2023 Total Resident5, contribution 1.051.124 1.051.124 857.326 ,051.124 1.051.124 857.326 General donations unrtricted funds 2024 Total 2023 Total General donatiotLS NLI Gains from Dispo1 of Fixed Asse 739 739 1.784.925 1.784.925 2.528 1.785.664 1.785.664 2.528 Ini'eslment income Unrestricied funds 2024 Tolal 2023 Bank interest receivable 32.273 32,273 78 32.273 32.273 78 Page 14
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Notes to the financial statements For the )ear ended 31 March 2024 Other income 2024 Total 2023 Total Flat rent Inet) 29,938 29,938 Resldenls, care UDrestrlcted fund5 2024 I'otal 2023 Total Direcl costs - residenis care 905.692 905.692 812.855 905.69? 905.692 1112,S55 Page 15
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Notes to the financial statements For the )ear ended 31 March 2024 Charitable aclii'itles costs L nrestrlcted funds 2024 2023 Total General expenses Gcneral and 'al¢T rat¢S CILanin Light and h¢at Repairs and mainienance Insurancc Printing,. po%lagc and sLqtioncry Adi'eni5ing Computer ¢xp¢nses Molor Ychiclc cxpcnscs Trav¢lling and subsistence Training courses Tclcphonc CJLllLral cxpcnses Audii fee Consultancy fees Lcgal and profcksional Bank charge Deprecialion on central healing and lift Depreciation on FF & Equipment Profil i Ilossl on disy)sal of thngiblc a&scts 3.487 15.9?4 ?3.?69 59.632 3.487 15.9?4 23.269 59,632 175.?94 ?5.61 2.4) I 1.008 7.63? 4.355 2,965 ?1,340 45.544 27,841 25.211 25.618 ?.451 936 6.260 460 770 4.447 5.IXI 1.3(MJ 6.580 8..110 17X.1167 744 1,260 4.4.37 7.632 494 9.069 5.671 553 8.313 12..304 49.fi59 797 l.(K>8 3.865 1501) 494 9.(kn9 5.671 553 8.313 12.304 49.659 797 l.(KJ8 3.865 (501) 405.547 405.547 347.325 Lyet income for the lear 2024 202J N¢1 in¢onK is slai¢d aftr rharging: Depreciaiion and other anM)unts WTitten off18n8ible red assets Audilors, remuneralion 4,873 8,313 5.697 6.580 Page 16
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Notes to the financial statements For the )ear ended 31 March 2024 Emplo)'ees Emplol'ment costs 2024 2023 Mlagcs and salaries P¢nsion Costs 814.197 21.585 730.770 18,708 835.782 749.478 One employee received emoluments of nMJre than £(1.(XI (2021 .. Nil ). No trusiees have received any remuneraiion. benefiis or expenses from the Chariiy12020: Nil). -Number of emploj'ees Th¢ av¢rag¢ monthly numb¢rs of ¢mploy¢¢s during th¢ y¢ar, cal¢ulat¢d on th¢ basis of full tim¢ ¢quii'al¢nts, was as folloms: 2024 Iyumber 202.1 Number Administrntion Suppon 25 24 28 28 10. Pension costs The charilable company operales a defined contribulion scheme in respeci of the en¥loyees. The scheme and ils a55cts arc hcld by indcpcndcnt manager5. The pcrLsion chargc rcprc5ent5 due from the charitsblc company and was as follows.. 2024 2023 Pcnsion charge 21.585 18.708 11. T4x*tion The chariW5 aciiviiies fall Trihin the exempiions afforded by ihe pro%'ision5 of Ihe Seciion 478 of the CorFM)ralion T&x Aci 2010. Accordingly, there is rm) iaxation charge in ihese accounls. Page 17
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Notes to the financial statements For the )ear ended 31 March 2024 Land And CentrAI heating Fixture buildinRs l.lift5 and fire fittin%s and freehold precautlons equlpmenl Flats 12. Tungible flxed *ssetS Tolal Cosl Ai l April 2023 DisSaI5 283.686 194.923 203.989 46.470 (71X)I (46.470) 729.068 {47.170) At 31 March 2024 283.686 194,9?3 203,?89 6x1,898 Depreciation At l April 2023 Charg¢ for th¢ y¢ar 189.883 l.(K)8 178.474 3.865 368.357 4.873 Al 31 March 2024 190.891 182.339 373.230 .Yet book j'alues Ai 31 ?0?4 ?83.6¥6 4.03? 20,950 3011.668 Ai 31 March 2023 283.686 5.(HO 46.470 360.710 LAnd and Buildings comprises of lund and building which is a funciional assei and also social ini'eslmcnls. This is a mix¢d pmpcrty and cannot bc 5¢paratd and shown &5 fixed awt. Flats werc built grncrat¢d r¢ntal income. us¢d lor ¢harilabl¢ purposes. Thc i'aluc of land atbd building& havc prcN'ios]Y not bccn dcprcciatcd as thc charity had nuintaincd to a high sL1ndard through a conlinual programme of rcfurt)ishmeni and mainienance. The residual value of this is in excess of L?83.686. and therefore no dLprecialion is proi'idLMI. Compuler ¢qUIpnnt is includ¢d as part of fixlur¢& fittings and quipment. 13. Deblors 2024 2023 Other debiors 91.225 49,297 Page 18
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Notes to the financial statements For the )ear ended 31 March 2024 14. Creditors: amounts falling due 'ithin one l'ear 2024 2023 Trdde crediiofs hcr thxcs and social securiry Othcr creditors ALLruals and dLlerred income 5.873 24.795 69.(>?4 6.7y? 210.899 8.743 53.084 5.576 107.084 278,302 15. Anali'sls of net assels belween funds Unreslrleled fund5 Total funds Fund balances 8131 March 2024 as r¢preseni¢d by: Tangible fixed asse15 Curr¢nt &&sct5 Current liabililies 308.668 .546.1115 1107.0114) 308,668 .546,1115 { l U7,084) 1,747.769 1.747.769 16. Unre5trScted funds At l April Incoming QutKiiinx 2023 resources resources At JI %lxrch 2024 Generdl funds 189,947 2,869.061 11.311239) ,747.769 17. Financial commitments Renttls payable under opcrnling Icases. there substantially all the risks. and rewards of ow1eTship remain with the lessor. are chargcd io the Statemeni of Financial Aciii'iiies on a straight line basis. 18. Related p4rli' transactions Elisab¢ts Pashaj who is a TrUst¢wDirlor is being paid as lh¢ CEO ¢mploy¢¢ of th¢ Company from FCbTrry 2022. Page 19
DoTh'nhurst Residential Home Limited (A companv limited bv guarantee) Notes to the financial statements For the )ear ended 31 March 2024 19. Gross eash flows 2024 2023 Returns on ini'estment5 and serTr'i¢ing of finance Inieresl received Interest paid 32.273 (797) 78 (744) 31.476 (666) Capital expenditure RLLLipl% Irom of inL4ngiblc asscts Recetpis from sales of tangible assets 700 39.324 39.324 700 20. Analysls of ehanges In nel funds Cash floTrs Closln balancc balance Cash at bank and in hand ()6.588 1.388.372 1.454.960 et funds 66.588 1.388.372 1.454.960 21. Compan). limited bi. %ugr2ntee tk)wmhursi Rcsidential HOTh Limitcd is a eowy limiicd by guaranlec and accordingly does not hai'e a share capital. Ei'cry mcrn.r of thL LumpiY undLrtdkcs to contribulc SULh U1 as may rLquircd not L'XLLl1n £5 to the ass¢LS of the chariiable company in ihe eN'enl ol its bcing OUnd up 'hI]e he or she is a member. or 1th1n one year after he or she ceases lo be a meinber. Page 20