2022-03-31-accounts

Westbank Community Health and Care (Westbank) (a company limited by guarantee)

Registered charity number 1119541

Trustees’ Report and Financial Statements

Year ended 31 March 2022

Company registered number 06243811

Westbank Community Health and Care

Year ended 31 March 2022

Contents	Page
Trustees’ Report	2
Independent Auditor’s Report to the Trustees of Westbank	27
Statement of Financial Activities	31
Balance Sheet	32
Cash Flow Statement	33
Notes to the Financial Statements	34

Westbank Community Health and Care

Trustees’ report

Year ended 31 March 2022

Chairman’s Report

In his report this time last year my predecessor alluded to the incredibly challenging situation we found ourselves in, along with many other organisations. This year has continued in a similar vein and has been no less challenging. However, with a new senior management team now firmly in place and an incredible staff and volunteer team, including a very committed trustee board, Westbank is in a strong position to continue.

Relationships with our commissioners continue to go from strength to strength and our ability to provide flexible, high quality services within competitive budgets remains at the core of what we do. We are recognised as a key part of the health and wellbeing landscape.

It would be remiss not to pay tribute to our Jim Masters who stood down as Chairman earlier this year. He has worked tirelessly over the last few years to ensure that the governance, finance and reputation of Westbank is the best it can possibly be and he will be very much missed. We look to the future with excitement and optimism.

Sally Yeo, Chairman

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Westbank Community Health and Care

Trustees’ report (continued)

Year ended 31 March 2022

CEO’s introduction

It was such a privilege to join the charity in June 2021. I was struck immediately by the breadth of the charity’s work and how it had succeeded in rapidly changing so many of its services and engagement activities in response to the pandemic, all of which was only made possible by the commitment and loyalty shown by both our employed and voluntary team members.

My arrival, and a leadership transition can be uncertain for everyone, but even more so when it occurs amidst a pandemic! However, the teams embraced a programme of change and improvement which included re-aligning services, growing our supporter base and raising our profile to a wider audience. As a result, we have made significant strides throughout 2021/2022.

Despite the challenges that continued as a result of the Covid pandemic, we are confident that our charity now has the skills, resources and expertise to continue to grow and provide even more of the vital support that is needed in these times.

We are continuing to transform our services, reaching out and supporting a wider community in more engaging and innovative ways maintaining our focus on holistic, multigenerational services that improve health and wellbeing with a ‘whole family’ approach. After the challenges of the past 2 years, we’re now placing a renewed focus on delivering many different health and wellbeing services for our communities with a range of ambitious developments planned for the next few years.

I am so proud to share all that we achieved in last year in this report and introduce you to a few of the people for whom our work has made a difference. Thank you to everyone – our incredible staff and dedicated volunteers, our commissioners, donators, delivery partners and stakeholders – who have not only supported us to achieve so much for so many in the past 12 months, but continue to provide so much inspiration. We are hugely fortunate to work with you.

I would also like to express my personal thanks to our Trustees who give their time, energy and expertise so generously ensuring the effective and robust governance of Westbank.

Sarah Hicks, CEO

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Westbank Community Health and Care Trustees’ report (continued) Year ended 31 March 2022

The Trustees present their report and consolidated financial statements of the charitable company (“Westbank”) and its subsidiary Westbank Community Enterprises Limited for the year ended 31 March 2022. This incorporates the Directors’ Report and the Strategic Report under s417 Companies Act 2006.

Objectives and Activities

The charity’s main objectives for the year were:

• To support the local community and people of Devon through the effects of the Covid-19 pandemic

• To adapt our business models to the challenges of Covid-19, while continuing to meet our service users needs.

• To resume our services post lockdown.

The Trustees confirm that they have taken into account the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities and setting the grant making policy for the year.

Westbank’s Vision

Our vision is of strong communities in which the health and wellbeing of all people is sustained and improved. Westbank’s Mission Westbank aims to promote and improve the health and wellbeing of people in the local community, across Devon, and beyond.

Westbank’s Values

We act with compassion and integrity. We value each individual equally. We work together to support the whole community. We are willing to lead, to innovate and to learn.

Westbank’s Strategies

To achieve its mission Westbank offers a range of services and opportunities to meet different needs:

• Providing health and wellbeing services and facilities for the local community

• Proving support for isolated and vulnerable people across Devon

• Promoting social action and volunteering

• Employing staff who share its mission and values

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Westbank Community Health and Care Trustees’ report (continued)

Year ended 31 March 2022

Volunteering & Community Support

Core Westbank volunteering:

We have more than 600 volunteers carrying out 20 different roles both in the communities surrounding Westbank and in Devon as a whole. In the last year, our volunteers have contributed more than 25,000 hours of their time. Our youngest volunteer is aged 13, and our most senior is 92!

Our army of volunteers continue to be fundamental to Westbank’s success – without them, it really would not be possible to achieve what we do. We value each and every volunteer and the amount of time they are able to give. When recruiting and inducting volunteers we endeavour to get to know them and to understand what motivates them so that we can tailor their volunteering role accordingly and, hopefully, help them achieve what they want to achieve.

Volunteering provides different things to different people, whether that’s meeting new people; the chance to learn a new skill or improve their employment prospects; giving something back or improving their confidence and self esteem.

Interestingly, 69% of our volunteers are female and 31% are male.

Neighbourhood Friends

Neighbourhood Friends is a social action support service focused on avoiding hospital admissions and reducing hospital stays. We have gained a well-earned reputation as a 'Can Do' service. By observing government guidance and safe working practices, our dedicated team of staff and volunteers managed to keep the service going throughout the Covid Crisis. When people were understandably reluctant to go near the RD&E, our volunteers didn't stop helping.

The support they gave during the pandemic was recognised in June 2021 with The Queens Awards for Voluntary Services. Our Neighbourhood Friends received a special commendation for going above and beyond during COVID-19.

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Westbank Community Health and Care

Trustees’ report (continued)

Year ended 31 March 2022

Key achievements of Neighbourhood Friends during 2021

• Enabled 1,724 people to be discharged from RD&E as soon as ready

• Supported 2,479 people in the local community

• Gave more than 7,000 hours of their time to help others

• Drove more than 60,000 miles, transporting people to and from medical appointments, to vaccination centres and back home when discharged from the hospital.

Quote from Flora Smith, Clinical Lead Occupational Therapist, Health for Older People at RD&E:

"During the Covid-19 pandemic, Neighbourhood Friends supported the acute hospital with patient discharges, their 'Can Do' attitude and person-centred approach was greatly appreciated in what was a tough time for patients and their carers."

Interesting stats:

• 29% of all referrals were actioned within an hour – from the helpdesk receiving the call to the volunteer arriving at the hospital

• 51% of referrals were for m en and 49% for women 48% of patients were aged over 80

Neighbourhood Friends Case Study: the difference our volunteers make

Malcolm, aged 66, was being discharged from hospital after a lengthy stay. Malcolm is an amputee who uses a wheelchair. Before admission, he had lived with his mum in a 7th-floor flat without a lift. Sadly, Malcolm’s mum had recently passed away.

When Malcolm left the hospital, he asked to return home to his flat where he had happy memories of his mum. His Social Worker made a referral for volunteer support to get his flat ready so he could be safely discharged.

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Westbank Community Health and Care Trustees’ report (continued)

Year ended 31 March 2022

Neighbourhood Friends Intervention

We resourced a volunteer willing to enter Malcolm’s home during lockdown (full PPE provided).

Over the next 10 days, the volunteer provided the following support :

• Visits to the property to tidy the kitchen and dispose of rubbish, fit a new toilet seat and make the flat safe to walk around to minimise the risk of a fall .

• A meeting with medical equipment suppliers to enable them to gain access to the property to deliver a hospital bed and other necessary equipment to provide care for Malcolm in his home.

• Delivery of a microwave purchased from the emergency Covid-19 fund.

• New bedding supplied from the Westbank charity shop.

• Emergency food boxes delivered and kitchen equipment adapted.

• The TV was reprogrammed and a reconditioned washing machine sourced, delivered and paid for

• Ongoing volunteer support with weekly shopping and prescription collection until Social Care were able to source an appropriate enabling service

Quote from Social Worker: “ There is absolutely no way we could have managed this situation without Neighbourhood Friends’ support. Without it, Malcolm’s discharge would have been delayed for weeks .”

Healthy Neighbourhoods:

Our highly successful Healthy Neighbourhoods project reached the final year of its 5- year Reaching Communities grant from the Big Lottery. During this period, the staff and volunteer team developed, delivered and supported a range of community-based health and wellbeing activities across East Devon, Exeter and Mid-Devon. These activities were aimed at reducing isolation, encouraging self-care, increasing physical activity, promoting healthy eating, maintaining mobility and independence and supporting carers.

As we reached the conclusion of the service, we spent some time reflecting on what has been an unprecedented period in our lives. Thanks to the flexibility and support of the National Community Lottery, we were able to adapt our services and continue to support those most vulnerable and in need.

Within the lockdown restraints of the year, we continued to respond to local needs and utilised the skills and expertise of our volunteers when developing locally based activities. We continued, where possible, to develop existing and set up new partnerships to meet the needs of our target groups:

• Older people

• People experiencing loneliness

• People living with long-term health conditions

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Westbank Community Health and Care Trustees’ report (continued)

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• People with disabilities

• People leading unhealthy lifestyles

Facts and figures

ts and figures
Year 5	Total for project
●122 volunteers recruited to support activities and services	●671 volunteers recruited to help deliver a wide range of activities
●964 new participants took part in a range of activities	●3743 participants benefited from a range of volunteer and staff led activities and services across the area of benefit
●12 new activities developed	●Service linked with over 50 partnership organisations

New Service developments included:

Back to cycling for over 50s - As a result of the increasing desire from the community for outdoor activities, we developed, “Back to Cycling” – volunteer led cycling sessions for people who ;

• Want to build cycling confidence

• Have returned to cycling

• Prefer cycling in a group

• Want to build friendships

• Want to improve their health and wellbeing and fitness levels

The sessions received a lot of interest both from people keen to get involved in volunteering and also from new participants.

Existing Services:

Health Walks in Exeter & Mid Devon

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Health Walks – As pandemic restrictions slowly eased and life returned to some normality we registered 212 new walkers, who were led by 32 newly trained volunteer walk leaders.

One of the most popular walks attended by nearly 50 people and held over a couple

of nights, was an evening visit to the bluebell woods with a popup coffee stand. The beautiful weather meant old friends were able to meet up and enjoy each other’s company for the first time in a year.

Healthy Neighbourhoods Evaluation

At the end of each year or at the end of a series of activity sessions, we complete internal evaluations with participants and volunteers.

To further support the internal evaluations, we commissioned an external evaluation of the project mid-way through the final year.

A summary of the key findings :

• Healthy Neighbourhoods made a significant and, in some cases, a profound difference to the lives of participants. Project activities improved people’s physical and emotional health, and helped to increase general fitness and mobility, whilst also reducing isolation and loneliness. Some activities helped people to develop their confidence and self-esteem and learn new skills.

• Many of those involved in the exercise classes and the walking group reported that they were feeling healthier as a result; that they could do certain things more easily, were stronger and more flexible and (in some cases) were able to reduce their regular medication.

• Staff, volunteers and some external partners said they were often able to “see the difference” in beneficiaries – especially around confidence and interaction with others.

• Across the range of activities we reviewed, beneficiaries and volunteers, almost without exception, highlighted the social and broader well-being benefits of being involved.

• Volunteers also clearly benefited , commonly highlighting that volunteering helped them feel more involved in the community and allowed them to “ give

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Westbank Community Health and Care Trustees’ report (continued)

Year ended 31 March 2022

something back”. Volunteers also reported that they gained new skills and knowledge and a better understanding of local community services and activities.

We will be able to use the evaluation and key findings/suggestions to help improve services and shape future funding applications

Voluntary sector representation on Community Health & Social Care Teams:

Westbank leads this programme which provides Voluntary Sector Representation on Community Health & Social Care Teams in Northern, Eastern and Southern Devon. Working with Devon Voluntary Action and with 13 locally based voluntary and community organisations, the service provides teams with a bridge to the voluntary sector – raising awareness of the breadth of activity and creating a proactive link for people with often complex and long-term conditions to access the services, activities and opportunities available in their communities.

Patient Transport

Westbank has been providing a volunteer-led transport service for patients of the Westbank GP practices since 1986. We support those with mobility problems to attend GP or hospital appointments. Despite the continuing Covid restrictions, our dedicated team of volunteer drivers supported over 500 patients to attend their appointments, many of which were to receive those all-important Covid vaccinations.

Community Services

As we began to move forward and out of the restriction our focus centred on supporting residents who needed a helping hand to reengage with community life.

Exminster Services

With the support of our amazing team of community volunteers, we delivered a range of community activities, which helped to reduce feelings of loneliness and improve mobility and general health and wellbeing. These weekly activities included:

• A gentle exercise group and lunch club

• A gents’ brunch club

• A hobbies and craft group

• The launch of a new Bereavement Group

• St Thomas Memory Café and lunch club

• Telephone befriending support

• A walking group for new and expectant Mums at Powderham Castle

Starcross Services

After extensive review of all Westbank services and projects, our Board of Directors and Leadership Team made the difficult and sad decision to close the Westbank Charity Shop in Starcross.

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Westbank Community Health and Care Trustees’ report (continued)

Year ended 31 March 2022

Following the closure of the shop, we introduced a Starcross Community Support Co-ordinator role, which solely focused on building and growing activities to reach even more of the community

With the support of the Parish Council, many other local organisations and a host of dedicated volunteers our co-ordinator developed and delivered a range of activities, which were well received and supported by the community. These included:

• Brunch club

• Community cafe to run alongside the Post Office service which relocated to the Pavilion following the closure of the shop

• Table Tennis club

• Movement to Music sessions

• Fish’ n’ Chip lunches

• Sewing Group

We are now delivering our service to an greater number of members of the Starcross community.

Coffee on the Corner

Working in partnership with the Village Hall Trust and Directors of the Coffee on the Corner CIC, we took over the day-to-day running and management of the small café situated in the heart of Exminster in 2021.

With the support of some very hard-working and dedicated volunteers, we gradually reopened the café. It now provides a warm and welcoming meeting place for the local community to enjoy some good coffee and snacks among friends.

Community Larder and Cookery Session

We are committed to tackling food waste and keeping our community fed and healthy.

Using produce generously provided by donations and suppliers such as FareShare, Tesco and Riverford Organic, we stock the community larder with delicious goods which would otherwise go to waste.

We also host community cooking sessions for parents and their children, teaching them how to produce a meal from scratch with simple, easily sourced, relatively cheap ingredients, likely to be found in the larder.

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Westbank Community Health and Care Trustees’ report (continued)

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Sensory Garden

In January 2022 work began to design and develop a sensory garden at the far end of the centre in Exminster. The garden, which is being co-designed with older people who attend the day centre, will stimulate and engage the five senses of sight, smell, sound, touch and taste, providing a welcome haven for all who attend the centre, particularly for those living with dementia.

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Westbank Community Health and Care Trustees’ report (continued)

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DEVON CARERS

Adult Carers

Our work supports unpaid carers who are caring for adults. The year has been a period of significant change for our Adult Carers Service. Our Head of Carers Service, Billy Hartstein, resigned at the beginning of the year . We were able to recruit quickly for this important position and Andy Hood joined as the new Head of Carers Services in August 2022. This was shortly followed by recruiting a replacement for our Social Work Service Manager. Catherine St. John was appointed in September 2022.

Our services have gone from strength to strength this year. We have increased the speed at which we respond to carers in need of our services and increased the number of carers we support. We’ve increased the scope of many of our services, most notably our Carers Break Fund. This year we managed to give out grants to more than 1,650 c arers to support them in taking a break from their caring role, three times as many as the year before. We achieved this by working in collaboration with Devon County Council to identify new ways to meet this growing need for carers.

We have supported over 27,500 carers this year.

We’ve expanded our Hospital Service into all 4 acute hospitals in Devon: Royal Devon and Exeter, North Devon District, Torbay Hospital and Derriford Hospital. We achieved this through working in partnership with Torbay and South Devon NHS Foundation Trust, Caring for Carers (Improving Lives Plymouth) and Cornwall Carers Service. Our Hospital Service is working with over 400 carers each month at the end of this year.

We increased the provision of our Robopets scheme. More than 100 have been adopted by c arers and we have an agreement from Devon County Council to invest a further £8,000 in this provision next year.

This year has seen our services open up face-to-face again as we come to the next stage of the pandemic and restrictions allow for this. This has been welcomed by carers and our staff alike.

This year more than 1,650 carers were able to take a break using our Carers Break Fund.

Young Carers

This year we have supported over 1,800 Young Carers in Devon.

More than 1,800 young carers are directly supported by our service.

With the easing of Covid restrictions, we have been able to increase activities and social trips for young carers to give them a break from their caring roles and enjoy time as a young person or child.

We’ve been able to reintroduce face-to-face work, working closely with schools and Children's Services to ensure everyone’s safety . This has been well received and young carers have said how helpful they have found meeting with our Support Workers.

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Westbank Community Health and Care Trustees’ report (continued)

Year ended 31 March 2022

More than 650 young carers had a full young carers assessment.

We had feedback from a parent of one of our young carers this year saying that our support workers had made a real difference, something that other agencies had been unable to do . This family had been struggling through the pandemic, unable to get a school place for their disabled child. This had a huge impact on the whole family, including their sibling, a young carer. Our support workers supported this young carer to identify their interests and strengths. Working closely with the family, they have been able to start a new course, make new friends and more.

BUSINESS SERVICES

The start of big changes at Westbank! This year has been a busy one. We have introduced strong, individual branding across all the services we offer across the charity. This has helped give each sector a better identity and purpose and a clear image of itself . Increased public relations have also resulted in a better identity and this has been welcomed by the wider community.

The communications and consequent media coverage have been greatly received and are only the start of our ambitions to significantly raise our profile. With the use of increased social media, we will be able to spread more positive stories about Westbank’s work and how we affect people's lives day to day .

HEALTH AND WELLBEING

Fitness

With the lifting of Covid restrictions, we reopened the Gym in January and relaunched group classes in February. We continued online classes and saw a steady return of our members to the Westbank site. We maintained robust Covid measures with extra cleaning and appropriate spacing for those using the machines. The group classes soon , began to fill and we expanded our timetable. Recruitment was challenging as a lot of fitness professionals had left the industry during lockdown. We were able to recruit three experienced team members and retain our qualified Rehab staff member.

We worked collaboratively with NEW LEAF in March and delivered sessions to patients recently diagnosed with Mental Health challenges. Participants were able to come along for 6 weeks in a small group to use the Gym and learn safe practices. There is sufficient anecdotal and empirical evidence that exercise really benefits individuals with mental health issues. We are waiting to collate the feedback from participants so that we can see the benefits and how we can improve what we offered. This learning will allow us to approach clinicians to take more referrals.

The Rehabilitation Programme is starting to gain new referrers. We were able to relaunch in February and have two qualified team members with further training available for the team in 2022.

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Westbank Community Health and Care Trustees’ report (continued)

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The team delivered seated exercise classes to our weekly lunch club and visited the day centre to give some light exercises.

Testimonials:

Thoughts from one of our members: Martin Lovell “To Whom it May Concern, I have been a gym member at Westbank Exminster for approximately 5 years and value the work carried out by Westbank Gym, which has a positive effect on my fitness, health & wellbeing. Since Emily & Katie have been running the gym and fitness classes, I’ve enjoyed the many classes that I’ve attended . The classes are varied and well planned with clear instructions and options for those that need them, in addition, continual encouragement and advice are given throughout the sessions. I believe that Emily & Katie are valuable members of the Westbank team. They are excellent fitness instructors/personal trainers, professional and competent in their roles, friendly and approachable and always willing to discuss fitness matters and offer expert guidance to suit your particular needs. “

Case Study

One of our members who has been positively impacted by our classes: Dear Chris, Thank you so much for your helpful offer. I need to maintain strength and stability in order to look after my seriously ill husband who suffers from Parkinson’s disease and DLB (Dementia with lewy bodies). I am his sole carer. I have to get him up out of chairs, get upstairs , lift his deadweight legs into bed, manoeuvre his arm in order to get him onto his back in bed (otherwise his right leg falls out and his ankle swells up). I have to get him in and out of the car, holding his hands while walking backwards to guide him into the house. He cannot be left, so I rely on Zoom classes. I suffer from osteoporosis, osteoarthritis in the spine, knees and ankles and Morton’s neuromas in both feet. Emily is an excellent instructor: often before the class my back would be aching but would feel looser and more comfortable after the exercise session. I

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Westbank Community Health and Care Trustees’ report (continued)

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needed boots and a stick to walk to the bottom of our garden before starting the lessons, but am much more stable now. I still have to use a chair or other support to get up from the floor if I fall, but my legs are stronger than before. My core strength has also improved. The online classes were also beneficial in enabling me to feel less isolated and abandoned.

I look forward to seeing the first video and - yes please- it would be helpful to keep in touch. Kind regards, Anne Jones.

DAY CARE SUPPORT

Despite the ongoing challenges of the pandemic, the day centre increased its opening time to 4 days per week in 2022 enabling us to support independence in more people. We have had 20 clients enjoying the old and newly introduced activities that are now offered – these include bingo, various games and crafting, and gentle exercise; the clients have also been involved in the development of a new memory garden.

We sadly said goodbye to both Sarah Sluman ( Daycare Manager ) and also to Paula Emery in early 2022 but welcomed Fiona Martin as the new Daycare Manager , along with Rhonda Jones and Sophie Bailey.

Testimonials: Thoughts from one of our visitors: Hi I am Gwen and I love to visit Westbank Daycentre. I think I have been coming for about 2- 3 years now. I feel like it is a little extended family. When we arrive first thing, we enjoy a refreshment of our choice. We enjoy a chat with our friends and then there is normally a group discussion. During this time, we may discuss the news then we talk about anything we have going on in our lives that we feel we can share. For instance, if someone has a new great grandchild or a holiday to look forward to. We worry about each other if we are unwell, for instance, today I am concerned about my friend who normally comes. I will give her a phone call later on. Fiona will then ask us what we would like to do today. There are days that we plan like celebration days, Easter, Silver jubilee etc. We always have a cooked meal and a pudding which I enjoy. Again, this is a lovely social time and I enjoy it.

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Westbank Community Health and Care Trustees’ report (continued)

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KIDZONE AND GYMNASTICS CLUB

Our Kidzone department has been busy throughout 2021/2022 with a Play Group every Monday and Friday morning, and After School Club and Holiday Clubs, and a new Pre-Schoo..

The Kidzone continues to be an independent setting with copious amounts of passion and drive from the team to deliver the best service possible to ensure we offer ALL of our children a space to be independent, creative and imaginative in their development within a safe, secure and inclusive environment.

Gymnastics club – We continue to get huge demand from parents for the club so will be considering different options and approaches in 2022 including collaboration to bring this activity back.

CONFERENCING AND HOSPITALITY

Hospitality has continued to present quite a challenge this year with T eams/Z oom meetings still being the main meeting method for the businesses who would have previously hired our facilities . However, as we moved into 2022, this slowly started to change. We are now looking to explore different avenues to make use of the space we have that aids the wider community.

The continuation of Foodshare, a food bank, along with the fitness team and their classes have made good use of the building on a daily basis.

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Westbank Community Health and Care Trustees’ report (continued)

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HEALTHIER DEVON

Referral levels continued to be challenging during the year due to Covid and a new referral mechanism. Despite the obvious challenges, Healthier Devon welcomed 328 new participants and 447 completed two years on the programme. The project has outperformed its retention target and outcomes consistently at the 24-month stage.

Mixed delivery methodology – Covid 19 created some challenges across our participant group. Previously there had been assumptions made in relation to participants' ability to adopt new delivery methods. We designed innovative and engaging sessions via Zoom & Teams. In addition, everyone was given an opportunity to decide what delivery mechanism was best for them – this included 1-2-1 sessions, telephone calls and home visits, as well as opportunities to engage in walking groups when restrictions were lifted.

Westbank has really evolved the project, successfully signposting people into other third-party voluntary organisations to access additional support. Recognising the need to achieve a sustainable impact we addressed t some of the complex challenges for participants. This model and our learning, based on understanding the person and not just their health, has created a robust Lifestyle Intervention Programme model that Westbank can use in future initiatives.

Whilst still delivering our core sessions to participants, we added drop-in sessions via remote delivery for more in-depth exploration of specific subjects. This enabled participants to suggest areas they may find particularly challenging. Over the year, we have introduced new sessions on Sleep, Gut Health, E ating on a Budget, Fitness Apps, Involving your Family and Freinds and Volunteering. These sessions host people from across the whole of the Devon County Council area. The feedback has been extremely positive and has further improved our retention.

Case Study:

Participant Number: 1792 The participant suffered from continued functional stress. She would constantly watch and listen to the news which would make her anxious and lead to poor eating habits . The participant struggled even more during the peak of COVID. We started by focusing on reducing her stress levels, rather than any specific healthy living guidance. Session by session the participant felt better and more positive about life. She now plans healthy meals in advance and even makes sandwiches at the beginning of the day because she knows she will be hungry after a tiring shift. PARTICIPANT NUMBER- 118 Has been on the course for 13 months, HbA1c= 45 at referral, age= 39.

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Westbank Community Health and Care Trustees’ report (continued) Year ended 31 March 2022

Reports a weight loss of 18 kg in the past 9 months and body shape has changed. Has been able to buy clothes in a regular clothes shop for the first time in years and feels a lot better. Has also joined the gym for the first time, which she would never have considered before. Has changed her whole lifestyle and mindset and is able to do more with her children as a result. 2-inch loss on her waist since the start of the programme and her BMI has dropped from 53.4 at her heaviest to now 46.5. She is eating healthily and opting to walk, when possible, instead of taking the car - hitting at least 6/7000 steps a day and she is confident she can keep this going for the long term.

PARTICIPANT NUMBER 133

Has been on the course for 19 months, HbA1c at referral= 46, age= 56

Weight loss of 23 kg from Nov 2019 to March 2021 with his BMI dropping from 35.9 to 25.2. Also, a reduction of blood sugar down to 35 by Oct 2020. Waist down from 123cm at IA to 95cm at 12-month assessment. With our information, alongside using the ‘my fitness pal’ app to track calories, Stephen has made the most of lockdown to turn his attention to his health. He initially went on a strict diet regime and focussed on walking regularly and has recently started reintroducing some foods in moderation to look for long-term maintenance. Stephen is in a good mindset and confident and motivated in what he is doing, and he has done amazingly well, considering a number of other health complications that he has. EQVAS increased from 50-60% from 6-month assessment to 12- month

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Westbank Community Health and Care Trustees’ report (continued) Year ended 31 March 2022

HR INFORMATION

Headcount		188
Gender	Male Female	32 156
Hours	Less than 30 pw More than 30 pw Bank	126 51 11
Age	16 - 25 26 - 35 36 - 45 46 - 55 56 - 65 65 +	11 27 37 57 48 8
Contract type	Permanent Fixed term Bank	45 132 11

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Westbank Community Health and Care Trustees’ report (continued)

Year ended 31 March 2022

FINANCIAL REVIEW

Overview

The group has generated an overall net deficit of £276,660 (2021: deficit of £433,559), this comprises restricted net expenditure of £117,391 (2021: £40,029 net income) and unrestricted net expenditure of £159,269 (2021: £393,530) (from unrestricted and designated funds).

Income and Expenditure

Total incoming resources decreased from £5,279,291 to £4,685,504 largely as a result of reduced activity from Westbank Diabetes contracts. The charity received furlough grants of £11,619. Total resources expended decreased from £5,772,345 to £4,974,961. The decrease in expenditure was also linked to the lower volume of activity from Westbank Diabeties.

Balance sheet & Reserves

The charity’s balance sheet remains intrinsically strong. The total reserves held at 31 March 2022 were £2,773,877 of which £1,714,856 comprised unrestricted funds, £429,385 were designated funds, and the balance of £629,636 were restricted funds. The Group held cash of £1,152,366 at the year end, a decrease of £6,252 from 2021.

During the year the Trustees reviewed all the charity’s funds and reserves. Having undertaken a full review, it was agreed that some funds that had historically been classified as restricted no longer met that criteria, after incremental changes in the contracts over a number of years. It was also felt that continuing to classify this funding as restricted impacted upon our ability to carry out our charitable objectives. These funds are now recognised as unrestricted, giving the charity greater flexibility in responding to a rapidly changing operating environment, and the evolving needs of our service users. The total amount moved to as part of this review was £455,919.

There are many areas of the organisation that still require significant investment as part of the charities natural renewal cycle, including aging assets (primarily being vehicles used for community transport), as well as investing into the systems and people of the organisation. The charity is also investing into new projects as part of fulfilling its charitable objectives and diversifying income streams.

There are no restrictions on the charity’s power to invest. The investment strategy is established by the Trustees, taking into account recent demands for funds, and the projects to be funded. The trustees consider that the investment portfolio (Note 16a) is invested for the medium to longer term, and this is therefore disclosed within fixed rather than current assets in the balance sheet.

Going Concern

The Trustees have considered the continuing impact of Covid-19 on the delivery of services. The charity’s financial performance post year end has improved considerably and is expected to operate on a breakeven position for 2022/23. The balance sheet remains robust with the total level of reserves held at 31 March 2022 in excess of £2.7m. There is also sufficient availability of cash to continue the day-to-day operations.

We have considered a range of forecasts and scenarios, all of which show the charity can manage effectively over the next 12 months. We have reviewed and challenged the most recent management

21

Westbank Community Health and Care Trustees’ report (continued)

Year ended 31 March 2022

accounts which show the charity is operating ahead of budget post year end. Therefore, we are satisfied that the charity will continue as a going concern for a period of at least the next 12 months.

Reserves Policy

The Trustees have reviewed the charity’s reserves policy in light of the current risk register. The policy reflects the charity’s need for day to day working capital, short and long term changes in funding, and our strategic objectives.

From this the trustees have assessed that the charity should normally aim to hold between £1,200k and £1,500k of free reserves and risk specific designated reserves, being the amount that will enable us to:

• Withstand the impact of identified key financial risks, principally, to continue our programme of support to carers, and provide sufficient working capital in the event of an unexpected loss of income or an increase in expenditure.

• Invest adequately in the organisation’s people, IT systems, and resources.

• Enable us to invest in new opportunities both to build more sustainable and diverse income streams, and to engage with service users and the local community in new and more effective ways.

• Continue to provide services in the event of future restrictions related to the pandemic, particularly where we have vulnerable service users.

This has increased from last year due the impact of inflation, and an increase in need to invest into the organisations people, IT systems and resources.

Free reserves are defined as general unrestricted funds (£1,715k) less those held in unrestricted tangible fixed assets (£673k). At March 2022 this figure was £1,042k.

Risk specific designated reserves (£301k) are those held to protect against an identified organisational risk. The business development fund is £251k, which will be used to invest into the future of the organisation. The Covid-19 recovery fund remaining at the year end is £50k, and is being held in case of further outbreaks next winter, and to continue to support our vulnerable service users.

The total reserves under policy described above are £1,343k. Therefore, the Trustees are confident that the charity has sufficient reserves to meet its future requirements.

The unrestricted funds held at the year-end are equivalent to 4.6 months of unrestricted expenditure, based on the 21/22 financial year.

Post balance sheet events

Living Well Taking Control (LWTC)

During the year Westbank gave notice that it intended to leave the LWTC partnership, with the exit date being the 22[nd] of August 2022, and settlement of debts occurring post year end. The value of the investment has already been provided for in previous years.

At the year-end date the charity was owed a sum of £169k by LWTC as part of its debtors ledger. This is expected to be recovered in line with the settlemeintend to nt agreement post year end.

Westbank Community Enterprises (WCE)

22

Westbank Community Health and Care Trustees’ report (continued) Year ended 31 March 2022

On the 1[st] of April 2022 the activities of WCE were transferred to a separate CIO (Seachange Devon, Charity number 1196379). Post year end the legal entity of WCE is being wound down and will be closed.

The main reason behind the transfer of activities is that the new CIO will be in a position to apply for external funding that it cannot access while part of the existing group, which will enable a better delivery of its core activities and charitable objectives in the Woodbury, Exmouth & Budleigh (WEB) area.

Minimisation of Business Risks and Risk Management

The Board is regularly appraised of potential business risks, and plans accordingly for mitigation if required. The Trustees acknowledge their responsibility for identifying and managing risks to which the organisation is exposed and for them to be properly recorded in a Risk Register.

The Trustees have identified the top three risks as follows:

• Renewal of contracts/loss of significant income

• Coping with different ways of commissioning

• Loss of key personnel

Renewal of contracts/loss of significant income

A key platform of the forward strategy, being led by the new CEO, is to achieve a greater diversification of income streams, and phased dates for recommissioning of individual contracts. The objective across all income streams is to deliver a smoother profile of projected revenues, while also making the charity less reliant on any one stream.

Coping with different ways of commissioning

We are committed to working with commissioning entities on a joint basis, so the fullest understanding can be shared as to how WestBank continues to innovate in the provision of services, and what is required to ensure the best value and outcomes for clients and service users.

Loss of key personnel

Trustees have, where necessary, been available to work closely with the leadership team in helping to overcome difficulties arising from any temporary gaps in senior management, including identification of external contract resources.

23

Westbank Community Health and Care Trustees’ report (continued)

Year ended 31 March 2022

Structure, Governance and Management

The governing documents of the organisation are the Articles of Association and the Memorandum of Association dated November 2012.

The objects of the charity are:

• (a) to promote health

• (b) to relieve sickness and disability and

• (c) to relieve the infirmities associated with old age in any case by such means as the Trustees (Directors) think fit including, but not limited to:

• (i) the provision of support and respite services for carers

• (ii) the provision of a day care centre

• (iii) the education and training and the provision of facilities to improve health and fitness

• (d) to provide or assist in the provision of facilities in the interest of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life

• (e) to provide, maintain and improve public amenities by the provision of access to information technology

The minimum number of directors is three and the maximum for the time being is eight. At the first AGM after formation all directors will retire from office unless by the close of the meeting the members have failed to elect sufficient directors to hold a quorate (three) meeting of the directors. In each future year one third of the directors (determined by lot initially and then by length of service) must retire.

The directors, as the charity’s trustees, have control of the Charity and its property and funds.

The Directors are elected by the Members or co-opted by the Directors.

The Directors, when complete, consist of at least three and not more than eight individuals over the age of 18, all of whom must support the Objects.

One third (or the number nearest one third) of the Directors must retire each year, those longest in office retiring first and the choice between any of equal service being made by drawing lots.

A retiring Director who is eligible under article 3.3 may be reappointed. A Director’s term of office as such automatically terminates if he/she:

• (a) ceases to be a member

• (b) is disqualified under the Charities Act

All new trustees receive a full induction into all departments within the organisation. Training needs are identified during the Chair’s annual appraisal of trustees. Training needs are met as identified.

The Chief Executive has delegated authority and responsibility for the operations of the charity.

Senior managers’ pay rates are set by Board and Chief Executive, and are benchmarked against sector rates.

Risk analyses continue to be undertaken to identify new major risks to which the charity is exposed and we have set actions in place to manage them. Reviews of risks already identified take place to decide if changes in processes are required.

24

Westbank Community Health and Care Trustees’ report (continued)

Year ended 31 March 2022

Reference and Administrative Information

Trustees 2021-2022

Mr J Masters Mr I Whyte Mr K Richards Mrs E Anderson Mrs S Yeo Mr P Harris (resigned January 2022) Mr J Wood (appointed April 2022)

Chief Executive

Sarah Hicks (appointed June 2021)

Senior Leadership Team

Sarah Hicks, Chief Executive (appointed June 2021) Debbie Avery, Head of Operations Billy Hartstein, Head of Carers (resigned June 2021) Andy Hood, Head of Carers (appointed August 2021) Jaine Keable, Head of Health and Wellbeing Nina Parnell, Head of Volunteering Stephen Thomas, Head of Finance & Business Planning (appointed October 2021)

Registered and Principal Office:

Farm House Rise Exminster Exeter EX6 8AT Telephone: [phone] Fax: [phone]

Primary bankers:

Nat West 18 St Thomas Centre Exeter EX4 1DE

Statutory Auditors:

PKF Francis Clark Centenary House Peninsula Park Rydon Lane, Exeter EX2 7XE

25

Westbank Community Health and Care Trustees’ report (continued)

Year ended 31 March 2022

Trustees’ responsibilities in relation to the financial statements

The charity trustees (who are also directors of Westbank for the purposes of company law) are responsible for preparing a Trustees’ Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the ‘going concern’ basis unless it is inappropriate to presume that the charitable company will continue in operation

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In so far as the trustees are aware at the time of approving our trustees’ annual report:

• there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the charity’s auditor is unaware; and

• the trustees, having made enquiries of fellow directors and the charity’s auditor that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information

The trustees approve the Trustees’ Annual Report, including approval in their capacity as company directors of the Strategic Report contained within it, on 26[th] October 2022.

Signed on behalf of the trustees

Keith Richards Trustee

26

Westbank Community Health and Care

Independent Auditor’s Report to the Trustees of Westbank

Year ended 31 March 2022

Opinion

We have audited the financial statements of Westbank Community Health and Care (the Charity) for the year ended 31 March 2022 which comprise Group Statement of Financial Activities, Group and Parent Company Balance Sheets, Statement of Consolidated Cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

• give a true and fair view of the state of the group’s and charity’s affairs as at 31 March 2022 and of its income and expenditure for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

27

Westbank Community Health and Care

Independent Auditor’s Report to the Trustees of Westbank (continued) Year ended 31 March 2022

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the trustees’ report, (which includes the directors’ report prepared for the purposes of company law) for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees’ remuneration specified by law are not made; or

• we have not obtained all the information and explanations necessary for the purposes of our audit

Responsibilities of the trustees

As explained more fully in the Statement of Trustees’ Responsibilities set out on page 17, the trustees (who are also the directors of the charity for the purposes 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 they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

28

Westbank Community Health and Care

Independent Auditor’s Report to the Trustees of Westbank (continued) Year ended 31 March 2022

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of our audit planning we obtained an understanding of the legal and regulatory framework that is applicable to the Charity and the sector in which it operates. The key laws and regulations we identified were the Charities Act and regulations in relation to data protection (GDPR) and safeguarding. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements, primarily the Companies Act 2006, relevant tax and pensions laws.

We discussed with management how compliance with these laws and regulations is monitored and discussed policies and procedures in place. We also identified the individuals who have responsibility for ensuring that the charity complies with laws and regulations and deals with reporting any issues if they arise.

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved the following:

• Enquiries of management and those charged with governance regarding their knowledge of any non-compliance with laws and regulations that could affect the financial statements;

• Reviewing legal and professional costs to identify any possible non-compliance or legal costs in respect of non-compliance;

• Reviewing Trustees’ meeting minutes;

• Reviewing the safeguarding and data protection policies;

As part of our enquiries we discussed with management whether there have been any known instances, allegations or suspicions of fraud, of which there were none. We evaluated the risk of fraud through management override. The key risks we identified were management bias in accounting judgements and estimates. We also evaluated the risk of fraud through misapplication of grant funding.

In response to the identified risk, as part of our audit work we:

• Confirmed on a sample basis that expenditure was properly authorised and made in accordance with the terms of the relevant fund;

• Used data analytics to test journal entries throughout the year, for appropriateness;

• Reviewed estimates and judgements made in the accounts for any indication of bias and challenged assumptions used by management in making estimates.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statement. This risk increases the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial

29

Westbank Community Health and Care

Independent Auditor’s Report to the Trustees of Westbank (continued) Year ended 31 March 2022

statements as we are less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our Report

This report is made solely to the Charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Stephanie Henshaw (Senior Statutory Auditor) For and on behalf of PKF FRANCIS CLARK Chartered Accountants & Statutory Auditor Centenary House Peninsula Park Rydon Lane Exeter EX2 7XE

8[th] November 2022

30

Westbank Community Health and Care

Consolidated Statement of Financial Activities (including the Income and Expenditure Account)

For the year ended 31 March 2022

	Note	Unrestricted	Designated	Restricted	Total	Total
		funds	funds	funds	2022	2021
Income:		£	£	£	£	£
Donations and legacies	3	31,705	25,571	8,047	65,323	376,095
Charitable activities	5	4,350,845	27,597	233,927	4,612,369	4,886,387
Other trading activities	4	7,305	-	-	7,305	3,800
Investment Income	6	507	-	-	507	1,213
Other income	7	-	-	-	-	11,796
		––––——	––––——	––––——	––––——	––––——
Total Income		4,390,362	53,168	241,974	4,685,504	5,279,291
		––––——	––––——	––––——	––––——	––––——
Expenditure:
Charitable activities	8	4,481,247	134,349	359,365	4,974,327	5,578,829
Other expenditure	8	-	-	-	634	193,516
		––––——	––––——	––––——	––––——	––––——
Total Expenditure		4,481,247	134,349	359,365	4,974,961	5,772,345
		––––——	––––——	––––——	––––——	––––——
Net gain/(loss) on	16a	12,797	-	-	12,797	59,495
investments
		––––——	––––——	––––——	––––——	––––——
Net income/ (expenditure)		(78,088)	(81,181)	(117,391)	(276,660)	(433,559)
Transfers between funds	21/22	455,919	-	(455,919)	-	-
		––––——	––––——	––––——	––––——	––––——
Net movement in funds		377,831	(81,181)	(573,310)	(276,660)	(433,559)
Funds at 31 March 2021		1,337,025	510,566	1,202,946	3,050,537	3,484,096
		––––——	––––——	––––——	––––——	––––——
Funds at 31 March 2022	21/22	1,714,856	429,385	629,636	2,773,877	3,050,537
		══════	══════	══════	══════	══════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

31

Westbank Community Health and Care

Consolidated and Charity Balance Sheets For the Year ended 31 March 2022

				2022			2021
			Note	Group	Charity	Group		Charity
				£	£	£		£
Fixed assets
Tangible fixed assets			14/15	1,250,914	1,244,254	1,322,439		1,301,894
Investments - Listed			16a	311,623	311,623	298,826		298,826
Investment			16b	-	1	634		1
				-------------	-------------	-------------		-------------
				1,562,537	1,555,878	1,621,899		1,600,721
Current assets
Stocks				712	712	712		712
Debtors			17	612,798	642,635	844,794		795,827
Cash at bank and in hand				1,152,366	1,033,030	1,158,618		1,075,336
				-------------	-------------	-------------		-------------
Total current assets				1,765,876	1,676,377	2,004,124		1,871,875
				-------------	-------------	-------------		-------------
Liabilities
Creditors falling due within		one year	18	(554,536)	(437,718)	(575,486)		(409,965)
				-------------	-------------	-------------		-------------
Net Current Assets				1,211,340	1,238,659	1,428,638		1,461,910
				-------------	-------------	-------------		-------------
Total assets	less	current		2,773,877	2,794,537	3,050,537		3,062,631
liabilities
				-------------	-------------	-------------		-------------
Net assets				2,773,877	2,794,537	3,050,537		3,062,631
				========	========	========		========
The funds of the Charity
Unrestricted funds			22	2,144,241	2,207,108	1,847,591		1,859,685
Restricted			21	629,636	587,429	1,202,946		1,202,946
				-------------	-------------	-------------		-------------
				2,773,877	2,794,537	3,050,537		3,062,631
				========	========	========		========

These financial statements were approved by the Trustees on 26[th] October 2022 and signed on their behalf by

Keith Richards Trustee

32

Westbank Community Health and Care

Cash Flow Statement

For the Year ended 31 March 2022

		2022	2021
	Note
		£	£
Cash used in operating activities	25	1,996	256,445
Cash flows from investing activities
Investment income		507	1,213
Purchase of tangible fixed assets		(8,755)	(4,270)
		---------------	---------------
Cash used in investing activities		(8,248)	(3,057)
Increase/(decrease) in cash and cash equivalent in the		(6,252)	253,388
year
Cash and cash equivalent at the beginning of the year		1,158,618	905,230
		--------------	--------------
Cash and cash equivalent at the end of the year		1,152,367	1,158,618
		========	========

33

Westbank Community Health and Care

Notes to the accounts (continued)

For the Year ended 31 March 2022

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are set out below. The policies have been applied on a consistent basis with prior years.

a) General information

The Charity is a company limited by guarantee. The members of the company are the subscription paying members of the Trust. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

The Charity is incorporated in England and Wales. The registered office is detailed in the Trustees’ report.

The functional currency of Westbank is considered to be pounds sterling because it is the primary economic environment in which the Charity operates.

b) Basis of preparation

The financial statements have been prepared in accordance with ‘Accounting and Reporting by Charities: Statement of Recommended Practice’ applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) – (Charities SORP (FRS102)) the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (March 2018) and the Companies Act 2006.

The charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The financial statements have been prepared on a going concern basis and the Trustees are not aware of any material uncertainties that would cast doubt on the charity’s ability to continue as a going concern.

c) Basis of consolidation

The consolidated financial statements consolidate the financial statements of the charitable company and its subsidiary undertaking drawn up to 31 March 2022.

A subsidiary is an entity controlled by the company. Control is achieved where the company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

The investment in the joint venture is recognised in the consolidated financial statements on the equity accounting basis

d) Funds

General unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds are unrestricted funds which the trustees have decided to set aside for a specific purpose.

34

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

Restricted funds are funds to be used in accordance with specific restrictions imposed by the donor or which have been raised by the charity for particular purposes. Expenditure which meets the criteria specified is charged to the fund.

As noted in the reserves policy, the trustees aim to maintain unrestricted funds equivalent to 9 months’ running costs.

e) Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resource.

f) Income

All income is included in the SOFA when the charity is legally entitled to the income, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Grant income is recognised when the charity becomes unconditionally entitled to receipts and when the amount of the grant can be reliably measured. This is generally when the income is received. Grants received for a specific purpose are recorded as restricted income.

Goods donated for resale are included as income when they are sold.

g) Assets and Liabilities

These are included in the balance sheet at the following amounts:

• Fixed assets at cost less depreciation

• Current assets at the lower of cost and net realisable value

• Liabilities at their settlement value

Small additions (below the value of £500) are not capitalised.

h) Depreciation of fixed assets

Depreciation is provided as to write off the cost of the assets, with the exception of freehold land, over their estimated useful lives at the following rates:

• 20% per annum straight line basis on equipment

• 33% per annum straight line basis on computers

• 1% - 2% per annum straight line basis on buildings

• 25% per annum straight line basis on motor vehicles

i) Investments

Fixed asset investments are recognised at market value at the balance sheet date. Realised and unrealised gains / losses on investments are disclosed in the SOFA and in note 16a to the financial statements.

Current asset investments comprise cash on deposit with a maturity exceeding three months from the date of acquisition or opening of the account.

35

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

j) Stocks

Stock consists of purchased goods for resale. These stocks are valued at the lower of cost and net realisable value. Items donated for resale are not included in the financial statements until they are sold. No value is attributed to the donated goods held prior to resale as it is considered impractical to reliably measure their fair value and the cost of valuing of these items would outweigh the benefit to the users of the financial statements.

k) Cash balances

Cash at bank and cash in hand represents amounts held to meet short-term cash commitments as they fall due. This includes cash and short term deposits with a maturity of three months or less from the date of acquisition or opening of the account.

l) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid less any trade discounts due.

m) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

n) Operating leases

Rentals paid under operating leases are charged to the SOFA over the period in which the cost is incurred.

o) VAT

The charity is registered for VAT and is able to recover input tax attributable to the relevant taxable supplies. In addition, a portion of input tax is recoverable on general expenditure on the basis of partial exemption calculations. Following the application of the partial exemption calculations, resulting irrecoverable VAT is charged as an administration cost or added to the amount capitalised for fixed asset expenditure.

p) Financial instruments

Westbank only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. The Charity currently holds:

• Trade debtors and trade creditors

• Long term investments

• Short term investments

Financial assets, which comprise, trade and other debtors and cash at bank balances are initially measured at transaction price (including transaction costs) and are subsequently measured at the undiscounted amount receivable. Fixed asset investments qualifying as basic financial instruments are accounted for as described in accounting policy h.

Financial liabilities which comprise trade and other creditors are initially measured at transaction price (including transaction costs) and are subsequently measured at the undiscounted amount payable.

36

Westbank Community Health and Care

Notes to the accounts (continued)

For the Year ended 31 March 2022

q) Volunteer help

In accordance with the Charities SORP (FRS102) the value of any voluntary help received is not included in the financial statements, but is described in the Annual Report.

r) Pension costs

The Charity makes contributions to an auto-enrolment pension scheme operated by Now Pensions. The pension charge recorded in these financial statements is the amount of contributions payable in the accounting year.

s) Critical accounting judgements and key areas of estimation uncertainty

In the application of the company’s accounting policies, which are described above, the directors are required to make judgements, estimates and assumptions about the carrying amounts 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 basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The trustees don’t consider there to be any critical judgements or estimates.

37

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

2. Financial Performance of the charity

These financial statements consolidate the results of the charity and its wholly-owned subsidiary Westbank Community Enterprises on a line-by-line basis. A separate Statement of Financial Activities and Income and Expenditure Account for the charity has not been presented because the Trust has taken advantage of the exemption afforded by section 408 of the Companies Act 2006.

A summary of the financial performance of the charity alone is set out below:

		2022	2021
		£	£
Income		4,491,170	5,194,569
Expenditure on charitable activities		(4,759,264)	(5,544,579)
Net income expenditure		(268,094)	(350,010)
Total funds brought forward		3,062,631	3,412,641
Total funds carried forward		2,794,537	3,062,631
Represented by:
Unrestricted funds		2,164,901	1,859,685
Restricted funds		629,636	1,202,946
		2,794,537	3,062,631
. Donations and Legacies
	Unrestricted	Restricted	Total Total
	funds	funds	funds funds
	2022	2022	2022 2021
	£	£	£ £
Donations	57,276	8,047	65,323 376,095
Sundry income	-	-	- -
	–––––––	–––––––	––––––– –––––––
	57,276	8,047	65,323 376,095
	–––––––	–––––––	––––––– –––––––

3. Donations and Legacies

The income from donations and legacies was £65,323 (2021: £376,095) of which £57,276 was unrestricted (2021: £216,928) and £8,047 was restricted (2021: £159,167). Unrestricted Donations include furlough grants of £11,619 (2021: £127,616) and other Covid support government grants of £5,152 (2021: £37,458)

38

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

4.	Other Trading Activities
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022	2022	2022	2021
		£	£	£	£
	Starcross shop and meeting place	2,437	-	2,437	3,198
	Fundraising and functions	4,868	-	4,868	602
		–––––––	–––––––	–––––––	–––––––
		7,305	-	7,305	3,800
		–––––––	–––––––	–––––––	–––––––

The income from other trading activities was £7,305 (2021: £3,800) of which £7,305 was unrestricted (2021: £3,800) and £nil was restricted (2021: £nil).

39

Westbank Community Health and Care

Notes to the accounts (continued)

For the Year ended 31 March 2022

5.	Charitable Activities
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022	2022	2022	2021
		£	£	£	£
	Hospital Discharge	476,017	-	476,017	371,686
	Devon Carers Centre	2,493,023	-	2,493,023	2,351,252
	Bright Futures (Big Lottery - URN YIF/1/010386560) -		-	-	10,878
	Budleigh Hospital Wellbeing Hub	207,131	-	207,131	228,655
	Neighbourhood Friends	-	178,923	178,923	160,156
	Wellbeing Exeter	-	-	-	216,759
	Voluntary Representation on Health	178,000	-	178,000	184,674
	Diabetes Westbank	111,205	-	111,205	639,130
	Westbank Community Support	27,597	-	27,597	13,774
	Healthy Neighbourhoods (Big Lottery	0010287095) -	55,004	55,004	85,100
	WEB Community Building	-	-	-	8,500
	Other activities:
	Coffee on the corner	10,325	-	10,325	-
	Westbank Day Care	39,409	-	39,409	17,604
	After School Club	58,736	-	58,736	34,314
	Fitness Suite Income	58,707	-	58,707	43,109
	Gym Club	19	-	19	20
	Hospitality	23,413	-	23,413	11,512
	Food Services / Kitchen	16,612	-	16,612	20,958
	Memory Café	-	-	-	110
	Devon Diabetes SIB Dev Fund	297,633	-	297,633	224,755
	Young Carers	232,479	-	232,479	228,690
	Time for You	58,611	-	58,611	20,846
	Volunteering	6,051	-	6,051	-
	Hartwell House and Shop	10,995	-	10,995	10,524
	Other	72,479	-	72,479	3,381
		–––––––	–––––––	–––––––	–––––––
		4,378,442	233,927	4,612,369	4,886,387
		–––––––	–––––––	–––––––	–––––––

The income from charitable activities was £4,612,369 (2021: £4,886,387) of which £4,378,442 was unrestricted (2021: £370,077) and £233 927 was restricted (2021: £4,516,310).

1. Investment Income

Investment Income
	2022	2021
	£	£
Bank interest	507	1,213
	–––––––	–––––––
	507	1,213
	–––––––	–––––––

The income from investment was £507 (2021: £1,213) of which £507 (2021: £1,208) was unrestricted. £nil (2021: £5) was restricted.

40

Westbank Community Health and Care

Notes to the accounts (continued)

For the Year ended 31 March 2022

7. Other Income

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |Other income|-|11,796| |–––––––|–––––––| |-|11,796| |–––––––|–––––––| |All other income is unrestricted.|

----- End of picture text -----

8. Expenditure on charitable activities

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Physical &|Children| |Emotional|& Family|Central|2022|2021| |Volunteering Wellbeing|Carers|Services|Support|Total|Total| |£|£|£|£|£|£|£| |Charitable activities| |Purchases|5,603|6,924|508|8,391|127|21,554|7,019| |Premises|17,808|162,738|14,920|140,564|(49,393)|286,638|348,111| |Fund activities|473,049|12,642|188,572|(5,897)|5,328|673,695|554,936| |Depreciation|10,531|33,758|4,906|16,883|14,202|80,280|122,493| |General administration|89,550|105,353|637,678|68,261 (492,025)|408,817|342,041| |Wages and salaries|303,080|376,309 1,900,976|240,833|416,084|3,237,282|4,015,176| |Other staff costs|45,661|10,451|45,618|8,234|18,667|128,632|95,102| |Legal and professional|4,524|5,750|2,060|9,421|93,101|114,855|69,473| |Interest|250|744|1,464|322|2,764|5,543|5,978| |Governance costs| |Audit & accountancy|-|330|-|-|16,700|17,030|18,500| |–––––––|––––––– –––––––|––––––– ––––––– ––––––– –––––––| |Total charitable| |activity expenditure|950,056|715,000 2,796,703|487,013|25,556|4,974,327|5,578,829| |–––––––|––––––– –––––––|––––––– –––––––|––––––– –––––––|

----- End of picture text -----

Total expenditure was £4,974,327 (2021: £5,772,345) of which £4,481,247 was unrestricted (2021: £863,318) and £359,365 was restricted (2021: £4,715,511) and £133,715 designated (2021: £193,516).

All expenses are allocated on the basis of direct allocation to the particular activities. Premises and general administration costs that cannot be allocated directly are allocated evenly across the five areas.

Other expenditure of £634 (2021: £193,516) comprises the loss on fair value of investment which is a designated fund item.

Net income/ (expenditure) for the year

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |This is stated after charging:|£|£| |Operating leases|67,521|7,668| |Depreciation|80,280|122,493| |Auditors Remuneration - Audit|16,350|15,500| |- Other|350|3,000|

----- End of picture text -----

41

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

9. Commercial trading operations and investment in trading subsidiary

The charity owns the entire issued share capital of Westbank Community Enterprises Limited which is incorporated in England & Wales, registered company number 10834679, and operates the commercial activities at the Budleigh Community Hospital. Westbank Community Enterprises was incorporated on 23 June 2017.

The registered office of the subsidiary is: Farm House Rise, Exminster, Devon, EX6 8AT.

Summary Profit and Loss Account Turnover Cost of sales Gross profit Administrative expenses Other operating income Operating profit / (loss) Profit / (loss) for the financial year The assets and liabilities of the subsidiary were: Tangible assets Current assets Creditors: amounts falling due within one year Total net assets Aggregate share capital and reserves	2022 2021 £ £ 278,462 290,482 (133,436) (83,416)
	145,026 207,066 (202,958) (248,699)
	- 11,796
	(57,932) (29,837)
	(57,932) (29,837)
	6,660 20,545 196,281 140,430 (273,600) (173,702)
	(70,659) (12,727)
	(70,659) (12,727)

42

Westbank Community Health and Care

Notes to the accounts (continued)

For the Year ended 31 March 2022

10. Employees’ remuneration

Employees’ remuneration
	2022	2021
	£	£
Gross remuneration	2,860,625	3,585,670
Employer’s NIC	203,975	251,820
Pension costs	81,643	100,323
	–––––––	–––––––
	3,146,243	3,937,813
	–––––––	–––––––

The average number of paid staff was 171 (2021: 216).

In 2022, one employee earned more than £60,000 per annum, earning between £60,000-£70,000 (2021: no employees earned £60,000 per annum) .

Pension contributions of £81,643 (2021: £100,323) were made in respect of a defined contribution scheme.

The Key Management Personnel of the charity, comprise, the Trustees, the Chief Executive Officer and the Senior Leadership Team. The total employee benefits of the key management personnel for the charity were £295,882 (2021: £240,596).

11 Trustees’ remuneration and expenses

The charity trustees were not paid nor received any other benefits from employment with the charity (2021: £nil). A reimbursement of expenses was made to 1 (2021: 1) trustees of £188 (2021: £10). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

12.	Independent auditor’s remuneration	2022	2021
		£	£
	In respect of:
	Audit services	16,350	15,500
	Other services	350	3,000
		–––––––	–––––––
		16,700	18,500
		–––––––	–––––––

13. Corporation taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

43

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

14. Tangible fixed assets – Charity

	Freehold	Freehold	Equipment	Computers	Motor	Total
		property			vehicles
		£	£	£	£	£
Cost
At 1 April 2021	1,732,273		353,332	81,959	63,722	2,231,284
Additions		-	3,607	5,148	-	8,755
Disposals		-	-	-	-	-
		–––––––	–––––––	–––––––	–––––––	––––––––
At 31 March 2022	1,732,273		356,939	87,107	63,722	2,240,041
		–––––––	–––––––	–––––––	–––––––	––––––––
Depreciation
At 1 April 2021		477,383	314,731	73,556	63,722	929,392
Charge for year		34,646	22,988	8,761	-	66,395
Eliminated on disposal		-	-	-	-	-
		–––––––	–––––––	–––––––	–––––––	––––––––
At 31 March 2022		512,029	337,719	82,317	63,722	995,787
		–––––––	–––––––	–––––––	–––––––	––––––––
Net book value
At 31 March 2022	1,220,244		19,220	4,790	-	1,244,254
		–––––––	–––––––	–––––––	–––––––	––––––––
At 31 March 2021	1,254,890		38,601	8,403	-	1,301,894
		–––––––	–––––––	–––––––	–––––––	––––––––

The cost of the land element of the Community Care Centre was £59,822, with that of the refurbishment of the building costing £119,643, a total of £179,465. This was funded by a National Lottery grant, included within restricted income.

The land and buildings comprising the ‘Healthy Living Centre’ were purchased from Bovis Homes Limited for £1. If, before 12 April 2026, Westbank (or any succeeding owner) obtains planning permission to develop the property for any purpose apart from community use, 50% of the difference between the open market value before and after planning permission were granted would be payable to Bovis Homes Limited. At 31 March 2022, the total cost of the Healthy Living Centre, excluding equipment, was £685,275 (2021: £685,275). This was funded by a National Lottery grant included in restricted fund income.

Some of the equipment in both the Community Care and Healthy Living Centres have been funded by grants, and are included within restricted fund income.

All fixed assets are used for charitable purposes.

44

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

15. Tangible fixed assets – Group

	Freehold	Freehold	Equipment	Computers	Motor	Total
		property			vehicles
		£	£	£	£	£
Cost
At 1 April 2021	1,732,273		444,944	108,500	85,466	2,371,183
Additions		-	3,607	5,148	-	8,755
Disposals		-	-	-	-	-
		–––––––	–––––––	–––––––	–––––––	––––––––
At 31 March 2022	1,732,273		448,551	113,648	85,466	2,379,938
		–––––––	–––––––	–––––––	–––––––	––––––––
Depreciation
At 1 April 2021		477,383	397,187	99,580	74,594	1,048,744
Charge for year		34,646	31,181	9,017	5,436	80,280
Eliminated on disposal		-	-	-	-	-
		–––––––	–––––––	–––––––	–––––––	––––––––
At 31 March 2022		512,029	428,368	108,597	80,030	1,129,024
		–––––––	–––––––	–––––––	–––––––	––––––––
Net book value
At 31 March 2022	1,220,244		20,183	5,051	5,436	1,250,914
		–––––––	–––––––	–––––––	–––––––	––––––––
At 31 March 2021	1,254,890		47,757	8,920	10,872	1,322,439
		–––––––	–––––––	–––––––	–––––––	––––––––

16a. Investments – UK listed (Group & Charity)

Investments – UK listed (Group & Charity)	2022	2021
	£	£
Market value at 1 April 2021	298,826	239,331
Unrealised gain arising in year	12,797	59,495
	–––––––	–––––––
Market value at 31 March 2022	311,623	298,826
	–––––––	–––––––

The Historical cost of the investments was: £200,000.

45

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

16b. Investments

Investments
	Charity	Group
	£	£
Cost
At 1 April 2021	190,001	634
Share of net result	-	-
	–––––––	–––––––
At 31 March 2022	190,000	634
	–––––––	–––––––
Provision
At 1 April 2021	(190,000)	-
Impairment in the year	-	(634)
	–––––––	–––––––
At 31 March 2022	(190,000)	-
	–––––––	–––––––
Carrying amount
At 1 April 2021	1	634
	–––––––	–––––––
At 31 March 2022	1	-
	–––––––	–––––––

The investment in Living Well Taking Control LLP was acquired on 1 April 2016, the cost of investment was £190,000.

The investment in Westbank Community Enterprises Limited was acquired on 23 June 2017, the cost of investment was £1.

Details of undertakings

Details of investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking	Country of	Holding	Proportion of voting	Proportion of voting
	incorporation		rights and shares held
			2022	2021
Subsidiary
Westbank Community	England and	Ordinary	100%	100%
Enterprises Limited	Wales	Shares
Joint Venture
Living Well Taking Control	England and	LLP	50%	50%
LLP	Wales	member

The company’s interest as a partner of Living Well Taking Control LLP is accounted for as a joint venture. Its principal activity is to run the Living Well Taking Control Programme which offers a diabetes support group. The registered company number is OC407449 and the registered office is Avoca Court, 27 Moseley Road, Birmingham, B12 0HJ.

The profit / (loss) for the financial period of Living Well Taking Control LLP was £31,707 and the aggregate amount of capital and reserves at the end of the period was £32,975.

46

Westbank Community Health and Care

Notes to the accounts (continued)

For the Year ended 31 March 2022

17. Debtors

	2022		2021
	Group	Charity	Group	Charity
	£	£	£	£
Trade debtors	265,775	261,010	151,673	149,222
Prepayments	114,027	106,810	157,408	148,683
Other debtors	63,730	2,989	49,315	3,343
Amounts due by LWTC	169,266	169,266	486,398	486,398
Amounts owed by WCE	-	102,560	-	8,181
	------------	------------	------------	------------
	612,798	642,635	844,794	795,827
	------------	------------	------------	------------

18. Creditors: amounts falling due within one year

	2022		2021
	Group	Charity	Group	Charity
	£	£	£	£
Trade creditors	258,506	154,196	215,242	73,584
Accruals and deferred income	105,671	87,294	167,131	143,268
Social security and other taxes	189,569	195,436	193,113	193,113
Other creditors	790	792	-	-
	------------	------------	------------	------------
	554,536	437,718	575,486	409,965
	------------	------------	------------	------------

Income received in advance (deferred income) comprises grant income which relates to the following financial year.

following financial year.
	£
Balance at 1 April 2021	64,518
Amount released to income earned from charitable activities	(63,318)
Amount deferred in year	15,396
	–––––––
Balance at 31 March 2022	16,596
	=======

47

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

19. Other Financial Commitments

At 31 March 2022 the charity had total commitments under non-cancellable operating leases as set out below:

	out below:
		Land &	Land &	Plant &	Plant &
		buildings	buildings	machinery	machinery
		2022	2021	2022	2021
		£	£	£	£
	Operating leases which expire:
	In less than 1 year	63,268	63,333	4,188	4,188
	Within 2 to 5 years	-	87,130	1,916	6,105
		–––––––	–––––––	–––––––	–––––––
		63,268	150,463	6,104	10,293
		–––––––	–––––––	–––––––	–––––––
20.	Analysis of net assets between	funds – Group

	Designated	General	Restricted	Total
	£	£	£	£
Fixed assets
Tangible fixed assets	-	673,248	577,666	1,250,914
Investments	-	311,623	-	311,623
Investment in Joint Venture	-	-	-	-
	–––––––	–––––––	–––––––	–––––––
	-	984,871	577,666	1,562,537
	–––––––	–––––––	–––––––	––––––
Current assets
Stock	-	712	-	712
Debtors	5,925	606,873	-	612,798
Cash at bank and in hand	423,460	676,936	51,970	1,152,366
	–––––––	–––––––	–––––––	–––––––
	429,385	1,284,541	51,970	1,765,876
	–––––––	–––––––	–––––––	–––––––
Liabilities
Creditors due within one year	-	(554,536)	-	(554,536)
	–––––––	–––––––	–––––––	––––––-
Net assets at 31 March 2022	445,873	1,714,856	629,636	2,773,877
	–––––––	–––––––	–––––––	–––––––

48

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

1. Analysis of net assets between funds – Group (continued) – Prior year comparative

	Designated	General	Restricted	Total
	£	£	£	£
Fixed assets
Tangible fixed assets	-	669,942	652,497	1,322,439
Investments	-	298,826	-	298,826
Investment in Joint Venture	634	-	-	634
	–––––––	–––––––	–––––––	–––––––
	634	968,768	652,497	1,621,899
	–––––––	–––––––	–––––––	––––––
Current assets
Stock	-	712	-	712
Debtors	-	218,941	625,853	844,794
Cash at bank and in hand	509,932	517,131	131,555	1,158,618
	–––––––	–––––––	–––––––	–––––––
	509,932	736,784	757,408	2,004,124
	–––––––	–––––––	–––––––	–––––––
Liabilities
Creditors due within one year	-	(368,527)	(206,959)	(575,486)
	–––––––	–––––––	–––––––	––––––-
Net assets at 31 March 2021	510,566	1,337,025	1,202,946	3,050,537
	–––––––	–––––––	–––––––	–––––––

49

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

21. Restricted funds

Restricted Funds - Group	Balance 1				Balance 31
	April	Incoming	Outgoing	Transfer	March
	2021				2022
	£	£	£	£	£
Westbank Building Capital	96,918	-	(3,589)	-	93,329
Healthy Living Centre Capital	452,361	-	(13,706)	-	438,655
Devon Carers Centre	250,880	-	-	(250,880)	-
SEIF Capital Grant	56,213	-	(10,531)	-	45,682
Bright Futures	-	-	-	-	-
Memory Cafes	3,950	-	-	(3,950)	-
Healthy Neighbourhoods	20,496	56,583	(123,689)	46,610	-
Neighbourhood Health Watch	9,335	-	-	(9,335)	-
Budleigh Hospital Wellbeing Hub
- Capital	42,207	-	-	(42,207)	-
Neighbourhood Friends	9,622	185,391	(197,816)	-	(2,803)
Wellbeing Exeter	4,782	-	(4,301)	(481)	-
Wellbeing Crediton	1,403	-	-	(1,403)	-
Community Support	(114)	-	-	114	-
Volunteering Representation on	-
Health and Social Care Teams	16,709	-	-	(16,709)	-
Devon Diabetes SIB Dev Fund	(30,941)	-	-	30,941	-
Young Carers	15,309	-	-	(15,309)	-
Time for You	65,001	-	-	(65,001)	-
Schedule Q – Hospital Discharge 131,152		-	-	(131,152)	-
Diabetes Westbank	(2,889)	-	-	2,889	-
Exeter Living Well at Home	37,085	-	-	-	37,085
WEB Area	22,498	-	(4,810)	-	17,688
Global Funding	969	-	(923)	(46)	-
	–––––––	–––––––	–––––––	–––––––	–––––––
	1,202,946	241,974	(359,365)	(455,919)	629,636
	–––––––	–––––––	–––––––	–––––––	–––––––

Transfers between funds represent the rclassification of funds from restricted to unrestricted as discussed in the financial review, as well as the closure of some completed funds.

Restricted Funds

Westbank Building Capital - provision of the Community Care Centre in Exminster.

HLC Building Capital - provision of a centre for healthy living activities across the rural community served by Westbank, and has received funding from the National Lottery 'Big Lottery Fund'.

Devon Care Centre – Westbank are contracted by Devon County Council to lead this service which supports all carers (both Adult and Young carers) through a telephone helpline, carers support workers, and Devon Carers alert card system.

SEIF Capital Fund – The grant made by the Social Enterprise Investment Fund solely for the purpose of contributing towards the purchase of a new building (Extension Project) at Westbank Health and Care Centre. These funds were used within the financial year.

50

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

21. Restricted funds (continued)

Bright Futures (Big Lottery Fund YIF/1/010386560) - This is a Big Lottery Funded project. Working in conjunction with a number of other organisations, Westbank employs a Young Carers Transitions worker to support young carers (14-25) in Devon to get the skills, confidence and help they need to manage periods of transition and change in order to build their resilience and improve their future life chances.

Memory Cafe – Provision of Support to those suffering memory loss and to their carers.

Healthy Neighbourhoods - Funded by the National Lottery Community Fund, enables the development and roll-out of a range of community-led health and wellbeing activities. Focused on preventative approaches, it is led by what matters to people in their communities, complements existing provision and is facilitated, further developed and sustained by the involvement of volunteers. Its aim is to enable people to live happy, healthy and meaningful lives where they feel part of a community and connected to those around them.

– Neighbourhood Health Watch Community based scheme empowering communities to support one another.

– Budleigh Salterton Hospital Wellbeing Hub the development of a community hospital site into a health and wellbeing hub providing NHS and community services to the local population.

– Neighbourhood Friends a project to support adults and reduce pressure on hospitals by facilitating earlier discharges and preventing unnecessary admissions.

Wellbeing Exeter - A Social prescribing project for adults covering all GP practices in Exeter. This is grant funded via Devon Community Foundation.

Wellbeing Crediton - A Social prescribing project for adults covering all GP practices in Crediton. This is grant funded via Devon Community Foundation.

Community Support – Following a review of the charities funds this is now being shown in Designated

funding as part of our community support activity.

Volunteering Representation on – Health & Social Care Teams - programme management of this contract across Devon - providing a robust link into the voluntary and community sector for people referred in to Community Health & Social Care Teams.

Devon Diabetes SIB Dev Fund - Expenditure for the new Healthier Devon Programme which will be funded through a social investment bond. The fund is negative at the year-end as the expenditure is occurring ahead of income receipts.

Young Carers - identifies and supports young carers across the whole of Devon, giving them access to a needs-led assessment and services as a result of this from Getting Advice to Getting More Help. Young carers can have the opportunity to meet others in similar situations, have respite from their caring role or meet 1:1 with a worker for targeted interventions.

51

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

21. Restricted funds (continued)

Time for You - is a pilot sitting service for carers run by Devon Carers and funded by Devon County Council. The pilot will test if there is a demand for the service to support unpaid carers and whether voluntary sector organisations can meet that demand at lower costs by providing volunteers to deliver the sitting. There are currently 5 providers delivering the sitting service in these areas; Barnstaple, Exeter, Ottery St Mary, Totnes, Dawlish, Teignmouth and Chudleigh.

Devon Carers Hospital Discharge Service - offers carers additional support in coping with an unexpected admission into hospital. It addresses concerns arising from the possible increase in caring responsibilities following the discharge to home of the looked after person as well as providing support for the carer where the hospital stay has limited their ability to provide care in a safe manner or a return to the caring role could hinder their recuperation.

Diabetes Westbank – This is the remaining funds from Westbank’s first pilot into diabetes prevention, prior to its national and regional contracts.

Exeter Living Well at Home – This funding is for a project aimed at piloting greater links between the voluntary and community sector and social care.

WEB Area – This is funding received to support community building in the WEB area of Devon, with a particular focus on Littleham.

Global Funding – is funding received from Globals “Make Some Noise” campaign during the pandemic to help support our efforts in the local community .

52

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

Restricted Funds – Group – Prior year comparative

Restricted Funds - Group	Balance 1				Balance 31
	April	Incoming	Outgoing	Transfer	March
	2020				2021
	£	£	£	£	£
Westbank Building Capital	114,121	-	(17,203)	-	96,918
Healthy Living Centre Capital	466,067	-	(13,706)	-	452,361
Devon Carers Centre	218,410	2,353,601	(2,333,830)	12,699	250,880
SEIF Capital Grant	66,744	-	(10,531)	-	56,213
Bright Futures	24,086	10,878	(34,964)	-	-
Memory Cafes	4,372	110	(532)	-	3,950
Healthy Neighbourhoods	15,806	85,847	(81,157)	-	20,496
Neighbourhood Health Watch	9,341	-	(6)	-	9,335
Budleigh Hospital Wellbeing Hub
- Capital	102,207	-	-	(60,000)	42,207
Neighbourhood Friends	26,797	202,920	(224,095)	4,000	9,622
Wellbeing Exeter	-	238,242	(233,460)	-	4,782
Wellbeing Crediton	2,699	-	(1,296)	-	1,403
Community Support	(3,550)	26,191	(25,955)	3,200	(114)
Volunteering Representation on	-
Health and Social Care Teams	13,467	200,743	(202,701)	5,200	16,709
Devon Diabetes SIB Dev Fund	(56,321)	224,755	(199,375)	-	(30,941)
Young Carers	17,037	242,533	(244,261)	-	15,309
Time for You	101,569	20,846	(57,414)	-	65,001
Schedule Q – Hospital Discharge 102,450		371,686	(342,984)	-	131,152
Diabetes Westbank	(9,791)	639,130	(632,228)		(2,889)
Exeter Living Well at Home	44,387	-	(7,302)	-	37,085
WEB Area	17,978	8,500	(3,980)	-	22,498
Global Funding	-	49,500	(48,531)	-	969
	–––––––	–––––––	–––––––	–––––––	–––––––
	1,277,876	4,675,482	(4,715,511)	(34,901)	1,202,946
	–––––––	–––––––	–––––––	–––––––	–––––––

53

Westbank Community Health and Care Notes to the accounts (continued) For the Year ended 31 March 2022

22. Designated and unrestricted funds – Group

	Balance	Incoming	Expenditure	Transfers	Balance
	at				at
	1 April			& gains/	31 March
	2021			(losses)	2022
	£	£	£	£	£
Covid 19 Contingency	250,000	-	-	(200,000)	50,000
Transport fund	17,786	-	-	(17,786)	-
Business development fund	56,290	-	(25,301)	220,000	250,989
Outreach	75,000	-	(17,195)	(57,805)	-
Living well taking control LLP	634	-	(634)	-	-
Community Support and Outreach
(previously Social Action/Volunteering	60,000	53,168	(70,363)	85,591	128,396
Fund)
Hardship fund	10,000	-	-	(10,000)	-
IT upgrades and ongoing renewals	20,000	-	-	(20,000)	-
Fund raising	20,856	-	(20,856)	-	-
	–––––––	–––––––	–––––––	–––––––	–––––––
	510,566	53,168	(134,349)	-	429,385
General fund
- Starcross shop & meeting place	127,727	2,437	(260)	-	129,904
- Other	1,209,298	4,400,722	(4,480,987)	455,919	1,584,952
	–––––––	–––––––	–––––––	–––––––	–––––––
Total unrestricted funds	2,206,220	4,456,327	(4,614,962)	455,919	2,144,241
	–––––––	–––––––	–––––––	–––––––	–––––––

Designated Funds

In previous years Westbank has been in the fortunate position to be able to build up reserves and set aside for future investment in business development, staff and premises to support the work of the charity.

At the end of the 21/22 Financial Year – designated funds were as shown in the table above.

Description

• 1 – Cyclical maintenance of property at Farm House Rise.

• 2 – Covid-19 Contingency – To continue to support vulnerable service users over the coming year. This is held as a risk specific fund.

• 3 – Transport Fund – Minibus and Zaphira are becoming uneconomical in terms of repairs etc.

4 – Business Development Fund – This includes funding for two posts aimed at developing the organistion over the coming years, as well as essential maintenance and renewals. This is held as the historic lack of investment has been identified as a specific risk that needs addressing.

• 5 – Outreach – to provide greater local presence at the point of delivery across Devon.

• 6 – Living Well Taking Control – This fund is equal to the charity investment in LLP.

• 7 – Community Support and Outreach – To support the volunteer department and the local community.

• 8 – Hardship Fund – To allow staff to make small grants to individuals.

• 9 – IT Upgrades and Ongoing Renewals – Estimated cost of.

54

Westbank Community Health and Care Notes to the accounts (continued) For the Year ended 31 March 2022

22. Designated and unrestricted funds (continued)

10 – Fund Raising – Start of Fund Raising strategy for next few years to bring in funds from new sources.

Designated and unrestricted funds – Group – Prior year comparative

	Balance	Incoming	Expenditure	Transfers	Balance
	at				at
	1 April			& gains/	31 March
	2020			(losses)	2021
	£	£	£	£	£
Cyclical maintenance and renewals	13,000	-	-	(13,000)	-
Covid 19 Contingency	350,000	-	-	(100,000)	250,000
Transport fund	24,200	-	-	(6,414)	17,786
Business development fund	87,000	-	-	(30,710)	56,290
Outreach	150,000	-	-	(75,000)	75,000
Living well taking control LLP	194,150	-	(193,516)	-	634
Social Action/Volunteering fund	60,000	-	-	-	60,000
Hardship fund	10,000	-	-	-	10,000
IT upgrades and ongoing renewals	30,000	-	-	(10,000)	20,000
Fund raising	28,000	-	-	(7,144)	20,856
	–––––––	–––––––	–––––––	–––––––	–––––––
	946,350	-	(193,516)	(242,268)	510,566
General fund
- Starcross shop & meeting place	124,529	3,198	-	-	127,727
- Other	1,135,341	660,106	(863,318)	277,169	1,209,298
	–––––––	–––––––	–––––––	–––––––	–––––––
Total unrestricted funds	2,206,220	663,304	(1,056,516)	34,901	1,847,591
	–––––––	–––––––	–––––––	–––––––	–––––––

23. Related Party Transactions

Westbank owns a 50% share of Living Well Taking Control LLP, during the year Westbank performed work to the value of £111,205 (2021: £1,487,614) for Living Well Taking Control LLP and at the year-end Westbank was owed £169,266 (2021: £486,398).

24. Financial Instruments

	2022	2021
	£	£
Financial assets measured at fair value through income and
expenditure	311,623	298,826
	══════	══════

55

Westbank Community Health and Care

Notes to the accounts (continued) For the Year ended 31 March 2022

25. Reconciliation of movement in funds to net cash flows from operating activities

	2022	2021
	£	£
Net movements in funds before tax	(260,172)	(433,559)
Adjustments for:
Depreciation charge	80,280	122,493
(Gains) / Loss on investments	(12,797)	(59,495)
Investment in joint venture	(15,854)	193,516
Dividends, interest and rents from investment	(507)	(1,213)
Increase / (decrease) in creditors	(20,950)	89,200
(Increase) / decrease in debtors	231,996	345,503
(Increase) / decrease in stock	-	-
	––––——	––––——
Net cash provided by operating activities	1,996	(256,445)
	══════	══════

56