REGISTERED COMPANY NUMBER: 05480761 (England and Wale$} REGISTERED CHARITY NUMBER: 1120611 Ro ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 for Wlltshlre Centre for Inde Limltod endent Llvln Monahans Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ
Wlltshire Centre for Inde Limited endent Livin Conlents of the Financial Statements for the Year Ended 31 March 2024 Page Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balan¢0 Sheet 10 Cash Flow Statemont Notes to the Cash Flow Statement 12 Notes to the Flnanclal Statements 13 to 21
Wiltshire Centre for Inde endent Livin Limited Re islerod number: 05480761 ort of the Trustees foTthe Year Ended 31 March 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, presenl their report with the financial slat8ments of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and aims The charity's purposes as set out in the objects contained in the company memorandum of association are to promote the ability for all disabled people (with physical or sensory impaiTmenl, learning difficulties or mental health issues or who are frail through old age) to live independently as full citizens with equal rights and equal opportLtnities. The aims of our charity are to provide the support required to achieve this by the provision of a range of services that directly support disabled people in Wiltshire. This is based on the principle that the user chooses the support they want rather than having to take what is offered lo them. Values Statement.. What we believe: We passionately believe that all people have an equal right lo live independent and full lives. Who we are: We are a disabled people's user led organisalion. We are led by people with lived experience. We are values led and believe in the power of people and communities. What we do: We promote choice and control so that everyone we work with can live the life of their choosing. We ensure all our work is led by the disabled people we work for. We support and celebrate the gr0h of inclLÉsive communities. Who we support: All our work 1$ person centred.. enabling people to live the life of their choosing. We work to people not systems,. rather than trying to fit people into service boxes, we work alongside them. in the context of their lives. We ensure that they have the right infomation at the right time so that people have choice and control over how they live their life. This work is underpinned by a flexible and positive approach. We work in partnership other voluntary sector organis81ions and wth health and social care locally. How we do it- Under the Equality Act 2010 the Definition of disability is any person who has a physical or mental impaimient that has a 'substanlial' and 'long-term' negative effect on their ability lo do nomial daily a¢tivities. How our activities deliver public benefit.. The charity is governed by disabled people and exists to support disabled people in Wiltshire lo achieve independent living and live well as part of their communities. This involves breaking down the barriers to disabled people to have more choice and control in their lives and get the right support when they require it. This is achieved through offering services such as payroll and banking for direct payment users and self-funders to access. providing information and guidance on relevant issues. workshop$, and meetings, and co-producing all our work while challenging, when appropriate. bolh lo¢ally and nationally on Independent Living issues. The management committee have paid due regard to guidance issued by the Charity Commission in deciding what activities are provided and consider that they havè acted in the public benefit. Page 1
Wiltshlre Centre for Inde endent Llvln Limited istered number: 05480761 Re ort of the Trustees forthe Year Ended 31 March 2024 OBJECTIVES AND ACTIVITIES Aims and performance: We review our aims. objectives, and activities each year. looking at whal we aehieved and the outcomes of our work in the previous 12 months. We look al the success of each key activity and the benefits they have brought to those groups of people we are set up lo support. 11 also ensures our aims, objectives and activities remain focussed on our staled purposes. Our new Strategic Plan 2024-2027 sets out bold ambition for the charity; to create lasting change for disabled people in Wiltshire. The three core aims are.. Choice and control: We will develop opportunities that will increase the choice and control people have over their own lives and enable people to be hopeful about the future. Co-production- We will promote the voice of disabled people in all areas of our society, 50 that they can lake an active role in creating good local systems and positive living environments that support people to thrive. Community: We will develop the conditions that enable people lo maintain and grow meaningful relationships and co-create strong communities that can support people to live well. Our work is at the heart of local cornmunilies, cutting across class, race and gender diwdes. We build on relationships and social connections, reaching those who aTe considered harder to reach. As such. our work is a huge part of the solution to wellbeing, which is high on the national and local policy agenda. Our plans over the following years reflect the increasing opportunities for our work in engaging people through a range of activities and services and building trusted relationships. Willshire CIL will continue to find solutions locally, working alongside people lo address issues and ensure people are supported in the long-term work plan lo deliver on the rights and aspirations of people and communities. The strategy therefore is a working document that will be updated to ensure it is relevant lo and informed by the changing needs of disabled and older people in Willshire. It will continue lo demonstrate the development and future growth required for Willshire CIL. How we support delivery: Partnership working Evaluation and development Maintaining and developing a cohesive and kind Staff team Ensuring a good organisalional infrastructure Delivering excellent services in line with our core values We ensLtre robust organisalional governance which is crucial to delivering our progress through undertaking regular governance and impact reviews. Monitoring reports are presented to the Board of Trustees on a quarterly basis to inform the direction of work and lo ensure compliance with the agreed wo< plans. QuarteTly monitoring reports are in place under the public sector contracts and work 1$ regularly reviewed. Our full Strategic Plan ¢an be viewed on our website. The $ignifl¢ance of volunteer5 in our a¢tlvitles: Wiltshire CIL is able to provide the support to its users with the dedication of ils management committee, all of whom are volunteers, and its staff. All contribute significantly lo the provision of our seNices. Page 2
Wiltshire Centre for Inde endent Livin Limitod istered number: 05480761 Re ort of the Trustees forthe Year Ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE SIGNIFICANT CHARITABLE ACTIVITIES AND ACHIEVEMENTS AGAINST OBJECTIVES The work delivered by Wiltshire CIL during the year9 has been in accordance with the object5 of the charity to provide access lo information, advice, peer support and service support to disabled people to live independently. This year we have continued to deliver high quality services including our direct payment support service, community connecting and co-production work with disabled people aged from 5 years up. Significant achievements include.. The successful re-tender of both Ihe Children & Young People's Uger Engagement and High Intensity User IHIU) contracts. which includes a new partnership with Medvivo. and independent health care provider. Developing a new model of dynamic governance, reflecting our user led status and making sure all our services are co-designed. The co-production of a vision for adult social care, in collaboration with Willshire Council. Collaborating with Wiltshire Council on the development of the Direct Payment SeNice. Our various social media campaigns, which have raised the profile of the Charity and communicated our key messages to a wide audience. The Autumn Gathering, bringing peopl8 and professionals together to talk about the power of co-production. This year we were not $u¢¢essful in our re-tender for the Adults User Engagement contracl and were sad to Say goodbye lo three members of our team. A fuller account of our activities during the year can be found in our annual pOrt published on our website or available in other formats from our office. on request. FINANCIAL REVIEW Flnancial position The Income and Expenditure Account for th8 year shows total income of £871,852 12023.. £1.074,7571- Total expenditure for the year was £818,49312023'. £850.4041. The net surplus for the year was £53,35912023'. £224,353] the total year end funds {including restricted fvnds carried forward) is £630,19612023.' £576.8371. Restricted funds at 31 March 2024 were £103,191. Tangible fixed assets at 31 March 2024 were £272. Free reserves (being unrestrled funds h81d as restricted and as tangible fixed assets) were £526,733. Roserves policy The management committee has examined the charity's requirements in light of the main risks lo the organisation. It has established a poli¢y whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be been 3 and 6 months of the expenditure as a cushion foi any unexpected liabilities. The reserves are needed to meet the WOTking capital requirements of the charity and the board of Iruslees are confident that the current level of reserves. at £526,733, is sufficient to be able to continue the current activities of the charity in the event of a significant drop in funding. Page 3
Wlltshire Centre for Inde endent Livin Limited istered number: 05480761 Re ort of the Trusteos forthe Year Ended 31 March 2024 FINANCIAL REVIEW Principal risks and uncertainties The charity relies on various sources of funding, including local authority grants, commissioned services, and grant funding from truslslfoundations. Risk management is the process of identifying, evaluating, and controlling risks to the organisation. The aim is not lo eliminate all risks entirely (this would be very difficult and not cost effective}, bul rather to reduce the risk to a level that the organisation is comfortable with. Wiltshire CIL'S risk management is focused on strategic planning and considering how the success of plans and projects effect the future. The risk management process is led by the CEO. the ITuslees and senior management team, who are responsible for managing risks as part of their job. It enables u$ to develop an approach that helps us to understand not only the risks bul also the opportunities we face. The seTvice reflects the social model of disability and the empowerment of seNice users as a disabled people's organisation through ils board of trustees, policies. procedures, and day to day practice. We have in place a robust strategie plan lo guide and inform the structures in which we work, ensuring compliance through a legal and govemance framework lo mitigate unforeseen complications by methodically planning and effectively resourcing the service. There is an annual process in place lo report on how risk is managed (more often for large or complex projects) or whenever there are incidents that suggest the controls in place need updating. The emphasis is on managing risk, so the process focuses on actions to control risks. All papers and policies going to the board of trustees include a summary of the main risks and suggested mitigation. The CEO works to anticipate and highlight the potential of such risks with the aim of mitigation before reaching a crisis or negative impact on the organisalion. We establish a pro-active approach to managing risks that recognises we Cannot identify every possible risk and we cannot eliminate risk,. however, we can increase the organisation's capability to respond lo unforeseen events. The following areas are covered by our Risk Register.. - Govemance - Extemal Factors Regulatory Factors Operational Factors Financial Factors With large contracts for service provision with Willshire Council and the Integrated Care Board IICBI, we recognise the need lo review risks gUlarlY and mitigate them as much as possible. We recogni5e the risks attached to losing onlracls when retendering, or contracts being awarded al a lower value to the current value. FUTURE PLANS The new strategic plan for Willshire CIL produced for 2024 2027 remains in line with the aims and objectives set out within the business plan for ils achievements. We have developed an implementation strategy for the plan with key priorities.. Securing and developing the Direct Payment service Securing our co-production work wilh Willshire Council and the transformation of adults, social care and looking for external collaborations to evaluate the work. Developing our collaborative with Medvivo regarding the HIU contract and ensuring successful implemenlation. Continuing the develop SEND Co-production and ensuring it is adequalely resourced. Applying for Loltery funding to bring our co-production and community connecting work together to support young people to live their lives well. Internal developments, including IT migration to the cloud, social media and website development and new governance models implemented. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The organisation is a charitable company limited by guarantee, incorporated on 5 June 2005. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and 15 governed under its Articles of Association. Page 4
Wiltshire Centre for Inde endent Livin Limited istered number: 05480761 Re ort of the Trustees for the Year Ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trusteos The charitys board comprises a Chair and shall not be less than five nor more than ten trustees. Appoinlment of trustees is governed by the company's Memorandum and Articles of Association. Trustees may at any lime co-opt any person duly qualified to be appointed as a Irustee. Trustees are appointed for a term of three years by 8 resolution passed at a properly convened meeting of the chartty trustees. At the end of the Ihree-year period, the trustee is offered the option of a further three years appointment. A six-year appointment is the most time any trustee can seNe on the Management Committee. In selecting individuals for appointment as charity trustees. the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity. Vacancies for trustee$ are advertised and applicants are interviewed following shortlisting and relerence$ taken up. All trustees give their time voluntarily and receive rso benefits from the charity. Any expenses reclaimed from the charity are sel out in in the accounts. None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. The charity is operated by disabled people to promote all aspects of independent living for disabled people. The Irust8e board makes all strategic decisions. Oryanlsatlonal stru¢turo and how the charlty makes de¢lslons The board of trustees meets at least every 3 months and is responsible for the strategic diredion and policy of the charity, together with considering matters relating to the organisalion's Strategy, policy, monitoring performance, regulatory matters, and governance. A scheme of delegation is in place and day to day responsibility for the provision of the semces rest w71h the Chief Executive Officer {CEOI along with the Development Lead, Personalisation Lead, Direct Payment Manager, and the Finance & Office Manager. The CEO is responsible lor ensuring that the charity delivers the seNices specified and that key performance indicators are met. Induction and training of new trustees On appointment, trustees receive a full induction pack, attend induction training for trustees, as well as organisation induction training. External training is used where relevant, together with appropriate publications. The trustee induction pack comprises of the following.. Introduction to Willshire CIL What is a Charity. What is a Trustee? 7 Principles that should guide public figures Who can't be a Charity Trustee? Responsibilities Liabilities Role Descriptions for Honorary Officers Code of Govemance for Trustees {Mosl recent) Annual Reportl Trustee Report & Accounts Articles and Memorandum of Association Trustee Declaration Nomination for Trustee Board Membership Declaration of Conflicts of Interest The Essential Trustee (Charity Commission) The Essential Trustee - 6 main duties {Charity Commission) Key management remuneration The senior managemenl team comprises the trustees and key managemenl staff of the charity responsible for directing and controlling, njnning. and operating the charity on a day-to4ay basis. The pay of senior staff is managed in accordance with a scheme of remuneration for all staff and has been adjusted dependent on the circumstances of the charity. The board of trustees considers the affordability of pay increases annually. Page 5
Wiltshire Centre for Inde endenl Livln Limited Re isted number: 05480761 Re ort of the Trustees for the Year Ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management The trustees have assessed the major risks to which the charity is exposed, and are satisfied that as far as possible, systems are in place lo miligale exposure lo the major risks. Our adopted risk policy states 'Wiltshire CIL should have unrestricted reseNes of between three- and six-months running costs., With large contracts for service provision with Willshire Council and the Inlegraled Care Board (ICB}, we recognise the need lo review risks regularly and niiligate them as much as possible. We recognise the risks attached lo losing contracts when retendering, or contracts being awarded al a lower value to the Current value. Attention has also been focused on non-financial risks arising from fire. health and safety of staff and volunteers. data protection and other risks which are managed by ensuring the organisation has robust policies and PTocedures in place with regular and appropriate training for staff and volunteers. including the new risks to the health and wellbeing of our clients, staff, and volunteers due lo Covid-19. Fund-raising Standards Information The charity does not carry out any fundraising activities. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 05480761 (England and Wales) Registered Charity number 1120611 Registered offlce 11 Couch Lane Devizes Willshire SN10 1EB Trustees R Dickenson B Hollands (resigned 12.10.231 C Shirley G Woollan (resigned 12.10.231 M Doughty L Hunt-skelley C Finch S Goss {appointed 18.1.24) M Powell lappoinled 18.1.24} Senior Management Team.. Mary Reed - Chief Executive Offi¢er Kate Tulssel - Director of Development & Design Neal Goodwin- Director of Development & Design Louise Maddox- Direct Payment Manager Polly Hannan- Finance & Office Manager Company Secretary M Reed Independent Examiner James Gare FGA DChA Monahans Chartered Accountants County Gale County Way Trowbridge Wiltshire BA14 7FJ Page 6
Wiltshire Centro for Inde endent Livin Limited istered number: 05480761 Re ort of the Trustees for thè Yoar Ended 31 March 2024 REFERENCE AND ADMINISTRATtVE DETAILS Bankers Lloyds TSB Bank PIC 29 High Street Chippenham Willshire SN15 3HA Approved by ord8r of the board of trustees on . and signed on its behalf by.. C Finch - Trustee Page 7
Inde endent Examinerfs Re ort to the Trustees of Wiltshire Centre for Inde endent Livin Limited Independent examiner's report to the trustees of Wiltshire Centre for Independent Living Llmlted I'the Compan) I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. ResponsibilitTes and basis of pOrt As the charity's trustees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirernenls of the Companies Act 2006 {'the 2006 Act'l. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In carying out my examination I have followed the Directions given by the Charity Commission under Section 145151 Ibl of the 2011 Act. Independent examiner's statement Since YOUT charity's gross income exceeded £250.000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confim that no matters have come to my attention in connection with the examination giving me cause lo believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with those records., or the accounts do not cornply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examinalion., or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)). I have no concerns and have come across no other matters in connection with the examination to which allenlion should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. James Gare FCA DChA Monahans Chartered Accountants County Gale County Way Trowbridge Wiltshire BA14 7FJ 23 October 2024 Dale.. Page 8
Wiltshire Centre for Inde Limited endent Livin Statement of Financlal Activities forthe Year Ended 31 March 2024 2024 Total funds 2023 Total fijnds Unrestricted fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 291 291 1,258 Charitable a¢tivities Advice and support 746.226 125,335 871,561 1,073,499 Total 746,517 125.335 871,852 1,074,757 EXPENDITURE ON Charitable activities Advice and support 640,977 177,516 818.493 850,404 NET INCOMEI{EXPENDITURE) 105,540 (52.1811 53,359 224,353 RECONCILIATION OF FUNDS Total fijnds brought forward 421,465 155,372 576.837 352,484 TOTAL FUNDS CARRIED FORWARD 527,005 103,191 630.196 576,837 The notes form part of these financial statements Page 9
Wiltshir¢ Centre for Inde endent Livin Limited Re istered number: 05480761 Balance Sheel 31 March 2024 2024 2023 Notes FIXED ASSETS Tangible assets 13 272 1,180 CURRENT ASSETS Debtors Cash at bank and in hand 14 1,566 673,146 7,295 611,772 674,712 619,067 CREDITORS Amounts falling due within one year 15 {44,788) {43,410) NET CURRENT ASSETS 629,924 575,657 TOTAL ASSETS LESS CURRENT LIABILITIES 630,196 576,837 NET ASSETS 630,196 576,837 FUNDS Unrestricted funds Restricted funds 18 527,005 103,191 421,465 155,372 TOTAL FUNDS 630,196 576,837 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company lo obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 ofthe Companies Act 2006. The Iruslees acknowledge their responsibilities for lal ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial slaternents which give a true and fair view of the state of affairs of the charitable company as al the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Section5 394 and 395 and which otherwise comply with the requirements of the Companies A 2006 relating to financial slalements, so far as applicable lo the charitable company. {bl These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regirne. The financial statements were approved by the Board of Trustees and aulhorised for issue ITr....Q. CY .L* ... and were signed on its behalf by.. on R Dickenson - Trustee The notes form part of these financial statements Page 10
Wiltshire Centre for Inde Limited endent Livin Cash Flow Statement forthe Year Ended 31 March 2024 2024 2023 Notes Cash flows from operating activities Cash generated from operations 61,374 175,475 Net cash provided by operating activities 61,374 175,475 Change In cash and cash equivalents in the reporting perlod Cash and cash equivalents at tho beginning of the reporting period 61,374 175,475 611,772 436.297 Cash and cash equivalents at tho end of the reporting period 673,146 611.772 The notes form part of these financial glatement5 Page11
Wiltshire Cenlre for Inde Limited endent Livin Notes to the Cash Flow Statement forthe Year Ended 31 March 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net Income for the reporting poriod {as per the Statement of Financial ActiVFties) Adjustments for: Depreciation charges Decrease in debtors Increaselldecrease} in ¢redilors 53,359 224,353 909 5,729 1,377 4,115 30,258 183.251) Net cash provided by operations 61,374 175.475 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.23 Cash flow At 31.3.24 Net cash Cash at bank and in hand 611.772 61,374 673.146 611,772 61,374 673,146 Total 611,772 61,374 673,146 The notes fomi part of these financial statements Page 12
Wiltshire Centre for Inde Limited endent Livin Notes to the Finan¢ial Statements for the Year Ended 31 March 2024 STATUTORY INFORMATION Wiltshire cent for Independent Living is a charitable company limited by guarantee, without share capital, incorporated in England and Wales. In the event of the chalily being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address, nature of the charity's operations and principal activities can b8 found in the Trustees, Report. ACCOUNTING POLICIES Basis of preparlng the flnan¢ial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies A¢t 2006. The financial statements have been prepared under the historical cost convention. The financial statements are prepared on 8 going coneem basis under the historical cost eonvention, modified to include certain items al fair value. The financial statements are prepared in slerting which is the functional currency of the charity and rounded lo the nearest pound. There are no significant areas of judgement$ or key sources of estimation uncertainty. Golng concgrn After making appropriat8 enquiri8S, the board of trustees has a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foTese8able future. For this reason, it eontinues to adopt the going concem basis in preparing the financial statements. In 2025 the organisation is required to retender for one existing contracts. Should the organisation fail to win the bid, or the contract are awarded at a lower value lo their current value, this may have a detrimental impact on the organisation's operations and cash flows. The trustees ¢ontinue to investigate opporturiities to enhance the long-term sustainability of the organisalion, including new areas of busine$$ and current areas where financial performance can be improved. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement lo the funds, it is probable that the income will be received and the amount ¢an be measured reliably. Income from govemment and other grants, whether 'capital' grants or 'revenue' grants. is recognised when the charity has entitlement to the fund$, any performance conditions attached to the grants have been met. it is probable that the income will be received and the amount can be measured reliably and is not deferred. Expendlture Liabilities are cOgniSed as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settl8ment and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the eategory. Where costs cannot be dire¢lly attributed to particular headings they have been allocated to activities on a basis con51Stenl with the use of resources. Irrecoverable VAT 1$ Charged against th8 expenditure heading for whi¢h it was incurred. Grants offered subject to conditions which have not been met at the year end dale are noted as a commilment but not accrued as expenditure. Tangible fixed assets Depreciation is provided al the following annual rates in order to write off each asset over ils 8slimaled useful Computer equipment 25Yo on straight line basis Taxation The charity 15 exempt from corporation tax on its charitable activities. Page 13 continued...
Wiltshire Centre for Inde Limited endenl Livin Notes to the Financial Statements- continued forthe Year Ended 31 March 2024 ACCOUNTING POLICIES- continued Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular reslricled purposes within the objects of the charity- Restrrctions arise when specified by the donor or when fvnds are raised for particular restricted poSeS. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension $cheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Flnancial instrument5 The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Debtors Trade and other debtors are recognised at the selllemer¢t amount due after any trade discount offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. Cash at bank and in hand Cash al bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the dale of aequisition or opening of the deposit or similar account. 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 lo sellle the obligation can be measured or estimated reliably. CTeditors and provisions are normally recognised al their settlement amount after allowing for any trade discounts due. DONATIONS AND LEGACIES 2024 2023 Donations 291 1,258 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Activity Advice and support Grants and contracts Service delivery and other eamed income 871,320 1,072,073 Advice and support 241 1,426 871,561 1,073.499 Grants received, included in the above, are as follows.. 2024 2023 Wiltshire Council Wiltshire CCG Primary Care Networks and other funders Skills for Care Wiltshire & Swindon Sport (WASP) Wiltshire Community Foundation 546,075 130,675 128,393 2,721 698,680 127,956 227.417 5,434 7,590 4.996 63.456 871,320 1,072,073 Government grants are disclosed above. There were no unfulfilled conditions or other contingencies allached lo thesg grants. The charity has not directly benefited from any other forms of government assistance. Page 14 continued...
WSltshire Centre for Inde Limited endent Livin Notes to the Financial Statements - continued for the Year Ended 31 March 2024 CHARITABLE ACTIVITIES COSTS Grant funding of activities (see note 71 Direct Costs (see note 61 Support costs {see note 81 Totals Advi¢e and support 751,450 62,000 5,043 818.493 DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 2023 Staff costs Rent Insurance Light and heat Telephone Postage and stationery Advertising Training and travel Seminar and workshop Costs Repairs and maintenance IT and website Subscriptions and publications Equipment Sundry Payroll costs Depreciation 561.819 23,436 2.688 2,658 4,655 1,728 45 19.188 2,623 7,244 10,365 21,793 3,384 5,151 83,764 909 641,125 26,047 3,463 3,736 7,359 7,327 325 25.287 3,486 6,133 4,576 22,781 623 6,223 76.998 4,115 751,450 839,604 GRANTS PAYABLE 2024 2023 Advice and support 62,000 The total granls paid to individuals during the year was a$ follow$: 2024 2023 Winter Fuel Grants to individuals 62.000 Winder Fuel grant payments of £200 were paid to 310 individuals. SUPPORT COSTS Governance costs Advice and support 5,043 Page 15 continued...
Wiltshire Centre for Inde Limited endenl Livin Notes to the Financial Statements- continued for the Year Ended 31 March 2024 SUPPORT COSTS- continued Support costs, included in the above, are as follows.. 2024 Advice and support 2023 Total activities Auditors, remuneration Legal fees Accountancy and independent examination 10,800 2,643 2,400 5,043 10,800 NET INCOMEI{EXPENDITUREI Net incomellexpenditure} is stated after chargingl(crediting)-' 2024 2023 Auditors, remuneration Depreciation - owned assets Independent examination Operating lease - rent Operating leases - other 10,800 4,11S 908 2,400 23,436 1,400 23,360 1,400 10. TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees. expenses 5 {2023'. 31 trustees were reimbursed expenses lotalling £52712023.. £163). 11. STAFF COSTS 2024 2023 Wages and salaries Social security costs Other pension costs 517,936 34,625 9,258 583,889 45,729 11,507 561,819 641,125 Included within Wages and Salaries are teTminalion payments lotalling £18,564 {2023.' Nill. The Key Management Personnel of the charity consists of the Chief Executive Officer. The total amount of employee benefits (salary, employerfs national insurance and employers pension contributions) paid lo key management personnel in the year was £59,24212023.' £57,254). The average monthly number of employees during the year was as follows.. 2024 23 2023 28 Employees No employees received emoluments in excess of£60,000. Page 16 conlinued...
Wiltshire Centre for Inde Limited endent Livin Notes to the Financial Statements - ¢onlinuad for the Year Ended 31 March 2024 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 1,258 1,258 Charitable activities Advice and support 847,166 226,333 1,073,499 Total 848.424 226,333 1,074,757 EXPENDITURE ON Charitable activities Advice and support 726,867 123,537 850,404 NET INCOME Transfers between funds 121,557 11,111 102,796 {11,111) 224,353 Net movement In funds 132,668 91,685 224,353 RECONCILIATION OF FUNDS Total funds brought forward 288,797 63,687 352,484 TOTAL FUNDS CARRIED FORWARD 421,465 155,372 576,837 13. TANGIBLE FIXED ASSETS Computer equipment COST At 1 April 2023 and 31 March 2024 52,584 DEPRECIATION At 1 April 2023 Charge for year 51,404 908 At 31 March 2024 52,312 NET BOOK VALUE At 31 March 2024 272 At 31 March 2023 1,180 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors VAT Prepayments and accrued income 133 1,433 2,784 1.386 3,125 1.566 7,295 Page 17 continued...
Wiltshire Centre for Inde Llmlted endent Livin Notes to the Financial Staternents- Contlnued for the Year Ended 31 March 2024 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Social security and other taxes Other ereditors Accruals and deferred income 7,748 2,148 34,892 11,049 2,879 29,482 44,788 43,410 Deferred income of £11,77012023'. £nil) relates to a contract invoiced in advance. 16. LEASING AGREEMENTS Minimum lease payments under noD-¢ancellable operating leases fall due as fc*llows- 2024 2023 Within one year Been one and five years 24,760 7,124 24,760 8,524 31,884 33,284 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 Total funds 2023 Total funds Unrestricted fund Restricted fund$ Fixed assets Current assets Current liabilities 272 571,521 144,7881 272 674,712 (44,7881 1,180 619,067 (43,4101 103.191 527,005 103,191 630,196 576.837 18. MOVEMENT IN FUNDS Net movement in funds At 31.3.24 Al 1.4.23 Unrestricted funds General fund 421,465 105.540 527.005 Restricted funds Skills for Care GOGA IWASPI WCF Catalyst Fund IPCNS) Bus Consultation PLtblic Health Domestic Wellbeing Project SEND WCF IIWILL) Pioneer Project 2024 2,105 14,235 2,062 1,435 122,222 8,975 4,338 12,105) (14,235) (5071 (1,4351 135,3881 (8,975) (4,338) 14,802 1,555 86,834 14,802 155.372 (52,181) 103.191 TOTAL FUNDS 576,837 53.359 630.196 Page 18 continued...
Wlltshire Centre for Inde Limited endent Livin Notes to the Financial Statemenls - continued forthe Year Ended 31 March 2024 18. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows.. Incoming resources Regources expended Movement in funds Unrestricted funds General fund 746,517 {640.9771 105,540 Restricted funds Skills for Care GOGA (WASPI WCF Catalyst Fund (PCNsl Bus Consultation Public Health Domestic Wellbeing Project SEND WCF {IWILL} Pioneer Project 2024 Winter Fuel Grants 202312024 3,849 15,9541 {14,2351 15071 (1.4351 (60,8881 {8,9751 {4,338) (17,728) (63.456) 12.105} 114,235} 15071 11,4351 135.3881 {8,9751 {4.3381 14,802 25,500 32.530 63,456 125,335 1177,516) {52,1811 TOTAL FUNDS 871.852 1818,493) 53.359 Comparatlves for movement In funds Net movement in funds Transfers between funds At 31.3.23 Al 1.4.22 Unrestrictsd funds General fund 288,797 121,557 11.111 421,465 Restrl¢led funds Intensive Community Connector (CCG) Skills for Care GOGA (WASP) WCF Catalyst Fund {PCNsl PCN General- Wiltshire CCG Bus Consultation Public Health Dornestic Wellbeing Project Good Lives Project SEND WCF {IWILLI 11,152 813 11,852 2,725 25,057 5.457 111.1521 1,292 2,383 1663) {13,946} 14,022) 122.222 (6,6311 8.975 4,338 2,105 14.235 2,062 (11,111) 1,435 122,222 6,631 8,975 4.338 63.687 102,796 (11,1111 155,372 TOTAL FUNDS 352.484 224,353 576,837 Page 19 continued...
Wiltshire Centre for Inde Limited endent Livin Notes to the Financial Statements - continued for the Year Ended 31 March 2024 18. MOVEMENT IN FUNDS- continuèd Comparative net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 848,424 (726,8671 121,557 Restricted funds Intensive Community Connector ICCG) Skills for Care GOGA IWASPI WCF Catalyst Fund IPCNsl PCN General- Wiltshire CCG Bus Consultation Public Health Domeslic Wellbeing Project Good Lives Project SEND WCF {IWILL} {11,152) {4,142} (5,207} {663) (13,946) {4,022) (69.778) {6,631) {7.338) {658) 111.152} 1.292 2,383 {663} 113.946} 14.022) 122.222 16.631) 8.975 4,338 5,434 7,590 192,000 16,313 4.996 226.333 1123.537) 102,796 TOTAL FUNDS 1,074.757 1850.404) 224,353 IWILL Robotics Willshiie Community Foundation Giving young disabled people the opportunity lo be co-researchers in the development of robotics for independent living. Intensive Community Connector - Intensive CCNS - Supporting people in mental health crisis to gel back on track_ Primary Care Networks General Funding - Wiltshire CCG Community Connecting service - supporting people to live well in their community. Skills for Care Training Skills for Care Training for individual employers and their personal assistants. GOGA Project- Wiltshire & SndOn Sport - Supporting inclusive physical activity for disabled people. PCN Catalyst Funding - Willshire Community Fund - Funds lo provide extra support to individuals using the PCN Community Connecting service. Bus Consultation ImberBus & Go South Ltd To promote accessible transport and training bus drivers to be inclusive, in Willshire. SEND Co-production Children & Young People want for their future. Wiltshire Council To find out what disabled young people Good Lives Project - Somer5el County Council To understand what a Good Life looks like for people with a learning disabilities in Sornerset. IWILL - Wiltshire Community Foundation - supporting young adults to gain independence skills. Centred around social media campaigns for people to have their own front door keys and bank accounts. Public Health Domestic Wellbeing Project - Safe Accommodation funding. Providing wellbeing support through our Community Connector service. supporting people who have let their family home due lo domestic abuse. Pioneer Project 2024 - In partnership with Wiltshire Council, Wiltshire CIL created a plan to co-produce the Iransfom)ation of Adult Social Care giving disabled people the chance lo be trail blazers, directly leading and influencing how social care is delivered Page 20 continued...
Wiltshire Centre for Inde Lirnited endent Livin Notes to the Financial Statements - continued for the Year Ended 31 March 2024 19. EMPLOYEE BENEFIT OBLIGATIONS The charity operates a defined contribution pension scheme. The costs ft)r the period was £9,258 (2023.. £11,507). Contributions amounting to £1,593 were payable to the scheme at 31 March 2024 (2023.. £2.324) and are included within other Creditors. 20. RELATED PARTY DISCLOSURES There were no related paty transactions for Ihe year ended 31 March 2024. 21. FUNDS RECEIVED AND HELD AS AGENT The charity has a contract for the provision of the Direct Payment Services against which it held funds received as an agent. Funds held by the charity as agent are not recognised as an asset in ils Firsancial statements because the funds were not within its control. Consequentially, the receipt of funds as agent is not reeognised a$ income nor is ils distribution recognised a$ the agent's expenditure. 2024 2023 Incoming funds Outgoing funds 3.480,338 (3,414,513} 3,523,835 13,586,336) Funds held in bank account on behalf of the Direct Payment SeNice 1,536.944 1,483,506 The fee received by the charity acting as agent is recognised as its income. Similarly. any costs incurred by the charity in the administration of the agency arrangement are re¢ognised as expenditure in Ihe Finan¢ial Slalemenl$. Page 21