CARERS NOR THUMBERLAND LIMITED
IA ccmpany lirnited by guarantee and not havlng a share capital)
CHARITY NUMBER 1122972
COMPANY NUMBER 06266972
TRUSTEES REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2024
Richard Alsept Chartered Accountant
16 Burlington Terrace
Cardiff
CF5 1GG

CARERS NORTHUMBERLAND LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
NAME OF CHARITY:
Carers Northumberland Limited
INCORPORATION:
The company was originally incorporated on 4th June
2007 and registered as a charity on 27 February 2008.
OFFICERS:
(Directors and Trustees)
J Danskin- Chair
S Cooke
A C Arter (resigned 20th July 2023)
Countess A De'Travernent (resigned 20th July 2023)
D Jack
J Birkin-Nicholl (resigned 20th July 2023)
V Hodgson
P Stonell
A Moore
P Robertson
S Cleave
COMPANY SECRETARY:
Mrs D Blakey
REGISTERED OFFICE:
107 &109 Station Road
Ashington
Northumberland
NE63 8RS
INDEPENDENT EXAMINER:
Richard Alsept Chartered Accountant
16 Burlington Terrace
Cardiff
CF5 1GG
BANKERS..
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
ME19 4JQ

CARERS NORTHUMBERLAND LIMITED
CONTENTS
Page
Trustees Report
Independent Examiners Report
Statement of Financial Aclivities
Balance Sheet
10
Notes to the Financial Statements

CARERS NORTHUMBERLAND LIMITED
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024
Introduction
The trustees present their report and the financial statements for the year ended
31 March 2024.
The trustees have prepared the annual report and financial statements in accordance with
the provisions of the Statement of Recommended Practice (SORP) "Accounting and
Reporting by Charities" issued in January 2019.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governance
Carers Northumberland Ltd is a registered charity and a company limited by guarantee. It
was incorporated on 4th June 2007 and registered as a charity on 27 February 2008 and its
principal activity is providing support for carers throughout Northumberland.
Trustees
The Trustees are charity trustees for the purpose of charity law and are Directors of the
company. One third of the Trustees retire from office together and are eligible for re-election
at each Annual General Meeting (AGM) by rotation, so that each and every trustee so retires
and is eligible for re-election at every third AGM from the date of their initial election. As
between trustees who have been members the same length of time, those due to retire are
chosen by lot. The officers of the trustee board for the ensuing year are nominated to and
elected (by ballot if necessary) at every AGM.
Trustee Induction and Training
A Trustee Information Pack is available to potential and new Trustees. Potential Trustees
are invited to attend a Trustee meeting to find out more about the workings of the Board and
the governance of the charity, after which they may feel better Infomied to make the decision
to become a Trustee.
New Trustees are introduced to the charity, their legal obligations under charity law. the
content of the governing document, the Trustees and the decision-making process, the
business plan and financial performance of the charity during an induction period soon after
appointment. Trustees are also encouraged to attend appropriate training events that will
support effective conduct in their role.
Risk Management
Where appropriate, policies and procedures or systems have been put in place to mitigate
the risks the charity might face. Signtficant extemal risks to funding, and the nature of funding
across the Community and Voluntary Sector. have led to the development of a long term
strategic plan including the identification of priority activities in relation to income generation.
Policies and procedures exist to ensure compliance with health and safety of all staff,
volunteers and beneficiaries of the charity. This includes the provision of adequate insurance
cover. These policies and procedures are reviewed annually or more frequently, on change
of circumstsnces, to ensure that they continue to meet the needs of the charity.

CARERS NORTHUMBERLAND LIMITED
OBJECTIVES AND ACTIVITIES
Carers Northumberland provides information, advice and support for carers, seeking to
ensure equality of opportunity for all sections of the community in its own affairs and in
access to facilities provided by the charity. In doing so, the activities adopted by Carers
Northumberland to meet those objects include the following:
Seeking the views of carers to influence service provision
Provision of opportunities for carers to take a break from caring by attending
support groups, leisure and skills events
Signposting carers to sources of condition-specific or specialist support
Provision of an Information Service and dedicated information line for carer
enquiries
Administration of the Carer Support Fund
Working in partnership with other agencies and organisatlons to support carers
Supporting the development and delivery of a voice for carers in consultation, policy
and service development and delivery in the county
Achievement and performance - Operational Review 2023-2024
As of 31 March 2024, there were 7430 carers registered with Carers Northumberland (this
includes 690 parent carers and 512 young carers). this is an increase of 270/0 based on the
number of carers registered at the end of March 2023. 1118 new adult carers have
registered in the period 1 Aprll 23 to 31 March 24, this too is an increase of 8 /0 when
compared with the number of new registrations in the same period last year. In 2023-24,
3242 individual carers were supported. an increase of 120/0 from 2885 in 2022-23.
Contacts with carers have also increased with 8108 contacts and 13004 actions carried
out between 1 April 23 and 31 March 24 compared with 7244 contacts and 11355 actions
based on the same period for 2022-23. The average number of registrations per month
continues to increase year on year. In 2022-23 the monthly average for new adult carer
registrations was 89. In 2023-24 this has increased to an average of 93 new adult carer
registrations each month.
The Information Service deal with a varied range of queries, the rnajority this year has
been around finance, issues related to the ongoing cost-of-living crisis and accessing
suitab18 respite to enable carers to take a break.
Carers who register are asked to complete a baseline assessment of their needs at the
point of registration to ensure that any immediate concerns can be addressed. Carers
who register but do not have an immediate concern or query are contacted by a member
of the Information Team after two-months to check that they are receiving the newsletter
and that they know how to get in contact should they have a query. All carers who register
with us and complete the initial baseline are contacted after six months and asked to
complete a follow-up evaluation so we can measure how being registered with Carers
Northumberland has (or has not) had an impact on their caring role. Where carers have
had contact with a member of staff and have been supported with a particular issue a
separate feedback form will be completed. 82 baseline reviews have been completed up
to 31 March 2024 with positive increases shown for tsking a breakltime of myself.
employment, education and training. accessing support and finance. money and benefits.
159 evaluations have been retumed for the same period. As a result of being supported
by Carers Northumberland:

CARERS NORTHUMBERLAND LIMITED
97 /0 of carers agreed they know more about their rights as a carer now
960/0 of carers agreed they feel more confident
960/0 of carers agreed they feel more in control
920/0 of carers agreed they feel less lonelylisolated
990/0 of carers agreed they know where to go for advice and support
Our social media presence is also key and continues to be a source of information
dissemination sought by carers and professionals in many different ways. Between 1 April
2023 and 31 March 2024 our Facebook posts have reached an average of 9000 people
per month. Unique visits to the Carers Northumberland website averages 7190 per month
which is an increase of 740/0 from the average of 4121 visits in 2022-23.
Carers Northumberland continues to administer the Carer Support Fund (CSF) on behalf
of the local authority which provides adult carers of adults with an individual grant to
enable them to take a break from their caring role, At the end of March 2024 191 carers
had applied for CSF and £19,645 had been awarded. Main uses for the fund have been
day trips, short breaks, therapies, leisure and exercise activities, crafts and ongoing
hobbies and interests. Carers have also been supported by the Information Service to
access other one-off grants. These have been via Carers Trust, Northumberland
Communities Together, Turn 2 Us and the Family Breaks Fund and have supported carers
to access breaks, furniture, driving lessons, moving costs, and white goods. Since July
2023, Carers Northumberland have also been supporting Northumberland County Councll
to distribute some of the Household Support Fund budget for 2023-24. The funds are from
the UK Govemment via the Department of Work and Pensions and Is to aid households
with essential support for food, fuel, energy. and other essential living Gosts. Unpaid
carers have been identified as being particularly vulnerable to financial hardship in the
current high cost of living climate. One off grants from these funding streams have totalled
£31,228 in 2023-24, which is an increase of 16 % in the amount of one-off grants secured
for carers compared with 2022-23.
From 1 April 23 - 31 March 24, Carers Northumberland have supported carers wlth benefit
checks, and subsequent applications, which has resulted in £413,071.78 in annual benefit
gains for carers (mainly Attendance Allowance and Carers AlloWan￿)- This is an increase
of 83 % on the amount of annual benefit gains from 2022-23 of £225.395 and the increase
has been possible due to some additional capacity within the Information Team and
administration.
Following a successful pilot scheme in 2020-21 the Information Service continues to offer
carers support to complete Lasting Power of Attorney paperwork as part of the Advanced
Planning Service. Carers Northumberland have also supported carers to complete an
Emergency Care Plan which will help them document important information about the
person they care and their usual routine and medication requirements.
Regular monthly peer support groups continue in Ponteland, Cramlington, Berwick,
Alnwick, Blyth, Ashington, Prudhoe, Morpeth and Hexham. and from April 2023 there has
been a monthly online Welcome Group, specifically aimed at newly registered carers to
find out what Carers Northumberland can offer and to ask questions. In addition to the
regular monthly groups at fixed venues, the Information Team have also had carer catch-
ups at different venues across the county, these are usually a meal. and regular carer
walks have also taken place at different venues. In August 23, Carers Northumberland
organised a trip to Beamish Open Air Museum. for carers of all ages and their families, this

CARERS NORTHUMBERLAND LIMITED
was so successful that it will become an annual trip. There have been 1363 attendances
at groups, activities, and events during 2023-24. This is an increase of 11 ts/o from 2022-23.
The closed Facebook Group now has 470 members, an increase of 28 % from 2022-23.
There are currently 17 active volunteers which includes 8 trustees. Since 1 April 23 - 31
March 2024 volunteers have provided 537 hours of volunteering to support the
organisation. Blyth, Morpeth, Berwick, Ashington, Alnwick and Ponteland groups are
currently supported by one of our volunteer Group Hosts. At the AGM in July 2023, three
long-standing trustees stepped down, Julie Birkin-Nicholl, Angela De'Travernent and Anne
Arter. Julie Danskin was elected as Chair for a second year.
Training for carers- there has been a programme of regular carer workshops through the
year being delivered both remotely via Zoom and in-person. 164 carers have attended
training sessions this year, on Carer Resources, Managing Guilt, Journalling, Mindfulness,
and Planning for the Future Training for professionals- Carers Northumberland offer
training to professionals around carer awareness and identification. This is delivered
remotely and in-person. CNTW have an ongoing commitment to offer carer awareness
and identification training to all their staff. This training is co-delivered with CNTW staff
and carers. An ongoing programme of carer awareness and identification training is also
available to social care and primary health care professionals. 599 professionals have
attended carer awareness training since April 2023, a significant increase in comparison
with 238 attendances in 2022-23.
Carers Northumberland are currently contracted by Northumberland County Council's
Children's Service to deliver 8 Young Carer Service. There are 512 young carers
registered with the service to 31 March 2024 with 189 new registrations since 1 April 23.
This is an increase of 46.50/0 compared with 2022-23. Support for young carers is a
mixture of intensive one to one support for those young carers who are struggling with
their caring role as well as opportunities for young carers to access other means of support
to take a break and get involved In other activities such as an annual Active
Northumberland Leisure Pass and the Young Carer Support Fund to provide financial
support to access a break from their caring role. Young carer activities have continued
thanks to a generous individual donation. Young carers have enjoyed a programme of
activities, events and trip throughout the year with a mix of online and in-person sessions
including, craft, cookery, ice skating, golf, cinema, bowling and much more.
A comprehensive School Offer has been put together which offers schools the support
needed to implement the recommendations made in the Supporting Young Carers in
Schools Toolkit which was rolled out to all schools in Northumberland in March 2022. The
aim of the School Offer is to provide schools with support to identify and support young
carers. The overall aim is to encourage schools to implement useful changes to support
young carers in education and this will be rewarded with a Recognition of Excellence in
Supporting Young Carers Award from Carers Northumberland which is split into gold,
silver and bronze categories. There are 54 schools taking part in the offer as of 31 March
2024. 5 schools have achieved the gold award. with a further 13 schools who are at
bronze or silver level. Young Carer Awareness training has been delivered throughout the
year to both local authority staff and school staff, with 561 professionals receiving this
training during 2023-24. During 2023-24, over 6,000 pupils have benefited from dedicated
Young Carer Awareness assemblies at schools across the county.

CARERS NORTHUMBERLAND LIMITED
Carers Northumberland are also supporting parent carers {caring for a child under 18 with
additional needs) as the number registering has Gontinued to increase. There are 690
parent carers currently registered, and as a result of the rising numbers, additional funding
for parent carer work has been agreed by Northumberland County Council via the current
Children's Services contract.
Ongoing work with CNTW. the mental health foundation trust that covers the county, has
enabled Carers Northurnberland to secure some additional core funding to support the
Older People's Pathway. Since April 2022 there have been 508 referrals directly from this
pathway. CNTW have confirmed that funding will continue for this until 31 March 2025.
In May 2023. Carers Northumberland successfully achieved the Improving Quality
Foundation Level Standard. This was a requirement of Carer Trust membership and is
also an opportunity to be recognised for the quality of service that is provided. The award
lasts for three years.
In October 2023, the Trustee Board, staff, and volunteers, held an away day where they
reviewed and refreshed the charity's Business Plan. The result was a new Strategic Plan
for 2024-2029 which focuses on more carer identification, more carer awareness, and
increasing the capacity of the team to respond to increased demand for seNices.
FINANCIAL REVIEW
The charity remains grateful for the help and support given by government agencies,
charitable trusts, private donations, and other sources. For the year ended 31 March 2024.
the Charity is pleased to report an increase in overall total income to £459,497 (2023..
£406,795). The increased income was mainly due to increased funding for Care Projects
including the Information Service and support & activities for Young Carers. Income also
includes the Household Support Fund {£75,000) which the charity manages on behalf of
Northumberland County Council.
The charity continued to effectively monitor and control all costs. Total costs did increase in
the year to £404,470 {2023: £393,695), this increase being largely due to the increases in
staff costs. The Charity was able to report a surplus for the year of £55,027 (2023: £13,100).
Of this surplus, the corelunrestricted funds surplus was £6,780, representing an overall
position of slightly better than break-even with respect to the charity's core budget. The
balan￿ relates to funds held in restricted reserves.
Cash balances as at 319t March 2024 were £316,780 (2023: £300.697), representing a small
increase in the year. Of this balance, £66,968 was held in respect of restricled funds,
including the Household Support Fund balance of £61,258. Deferred income at 31 st March
2024 was £28,810, representing funds received or applied for in 2023124, but with the money
to be applied to activities in the 2024125 year.
Overall reserves increased to £296,572 at the year end, of which £66,968 was restricted.
leaving £229,604 for core unrestricted activities.
Grant Making Policy
The Charity does not make grants but administers the Household Support Fund on behalf
of NCC, Carer Support Fund on behalf of Northumberland Couty Council - Adult Services,

CARERS NORTHUMBERLAND LIMITED
and the Young Carer Support Fund on behalf of Northumberland County Council
Children's Services.
Investment Policy
The charity holds no investments and as such has no investrnent policy,
Reserves Policy
The Trustees aim to have a combined unrestricted reserve of a mlnlmum of 3 months,
operating costs, plus closure costs. This figure has been identified following consideration
of the main financial risks to the charity. The strategy is to continue to build reseNes through
economies of scale wherever possible. The Trustees have supported expansion of
operations, supported by a sound business case and regular review and in line with our aim
to maintain healthy reserves. This policy is currently met.
Risk Management
As part of the charity's business plan development, an assessment was undertaken as to
the risks the Trust is exposed to. The charity has taken a proactive stance to reduce its
overall reliance on extemal funding and to develop a porffollo of funders to further reduce
the impaGt any one funding stream may incur. A major part of the charity's partnership
working is to keep the charity abreast of any strategic, political or le9al changes that could
impact upon it.
Internal control risks are minimised by the implementation of procedures for authorisation of
all transactions and projects.
Procedures are in place to ensure compliance with health and safety of staff, volunteers,
cllents and visitors to the centre. These procedures are per5odically reviewed to ensure that
they continue to meet the needs of the charity.
Statement of Trustees. Responsibilltles
Company law requires the Trustees to prepare financial statements for each financial year
which give a true and fair view of the state of the affairs of the charitable company as at the
balance sheet date and of its incoming resources and application of resources, including
Income and expenditure, for the financial year; in preparing those financial statements, the
Trustees should follow best practice and..
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent. and
prepare the financial statements on the going concern basis unless it is not appropriate to
assume that the company will continue on that basis.
The Tnjstees are responsible for maintaining proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charitable company and to
enable them to ensure that the financial statements comply with the Companies Act 2006.
The Trustees are also responsible for safeguarding the assets of the charitable company
and hence for taking reasonable steps for the prevention and detection or fraud and other
irregularities.

CARERS NORTHUMBERLAND LIMITED
Responslbilities of the Trustees
Trustees, who are directors for the purpose of company law. and trustees for the purpose of
charity law, who seNed during the year and up to the date of this report are set out under
Legal and Administrative Infomation. In accordance with company law, as the company's
directors. we certify that:
so far as we are aware, there is no relevant information of which the company's
accountants are unaware; and
as the directors of the company, we have taken all the steps that we ought to have
taken in order to make ourselves aware of any relevant accounts information and to
establish that the Charity's aGcountants are aware of that information.
This report has been prepared in accordance with the Statement of Recommended Practice:
Accounting and Reporting by Charities (issued in January 2019) and in accordance with the
special provisions of the Companies Act 2006 relating to small entities.
Approved by the Trustees on 15th August 2024 and signed on their behalf by:
J Danskin, Director and Chair of Trustees

CARERS NORTHUMBERLAND LIMITED
INDEPENDENT EXAMINERS REPORT ON THE UNAUDITED FINANCIAL STATEMENTS
TO THE TRUSTEES OF CARERS NORTHUMBERLAND LIMITED.
I report to the Charity Trustees on my examination of the accounts of The Trust for the year
ended 31 March 2024, which are set out on pages 9 to 17.
Re8pon8ibilities and basis of report
The trustees, who are also the directors of Carers Northumberland Limited {'the Company,)
for the purposes of company law, are responsible for the preparation of the accounts in
accordance with the requirements of the Companies Act 2006 {'the 2006 Act,),
Having satisfied myself that the accounts of the charity are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of
my examination of your charity's accounts as carried out under Section 145 of the Charities
Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Direction5
given by the Charity Commission under section 145{5)(b) of the 2011 Act.
Indèpandont examlner's ststement
Since the Company's gross income exceeded £250,000 your examiner must be a member
of a body listed in Section 145 of the 2011 Act. I confirm that l am qualified to undertake the
examination because l am a member of the Institute of Chartered Accountants in England
and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in
connection with my examination giving me cause to believe:
(1) accounting records were not kept in respect of the Company as required by section
386 of the 2006 Act; or
(2) the accounts do not accord with those records; or
(3) the accounts do not comply with the accounting requirements of section 396 of the
2006 Act other than the requirement that the accounts give a 'true and fair, view which
is not a matter considered as part of an Independent Examination", and
(4) 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 accordan￿ with the Financial
Reporting Standard applicable in the UK (FRS102)).
I have no concerns and have come across no matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understsnding of
the accounts to be reached.
Richard Alsept A.C.A,
Chartered Accountant
16 Burlington Terrace
Cardiff
CF5 1GG
15th August 2024

CARERS NORTHUMBERLAND LIMITED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2024
Total
yle 31
March
2024
Total
yle 31
March
2023
Unrestricted
Funds
Restrlcted
Funds
Note
INCOME
Donationslfundraising
Charitable activities
33,022
288,715
33,022
417,335
21,899
382,178
128,620
Investment income..
Interest received
9,140
9,140
2,718
Total Income
330,877
128 620
459,497
406 795
EXPENDITURE
Charitable activities
324,097
80,373
404,470
393,695
Total Expenditure
324,097
404,470
393 695
Net Incomel{expenditure)
6,780
48,247
55,027
Net Movement in Funds
6,780
48,247
55,027
13,100
Reconciliation in funds:
Fund balances brought
forward
222,824
18.721
241,545
228,445
Fund balances carried
forward
229,604
66,968
296,572
241,545
The statement of financial activities includes all gains and losses in the year I period.
All incoming resources and resources expended derive frorn continuing charitable activities.

CARERS NORTHUMBERLAND LIMITED
BALANCE SHEET AS AT 31 March 2024
March
2024
March
2023
Notes
FIXED ASSETS
CURRENT ASSETS
Debtors
Cash at bank and in hand
16,280
316,780
333.060
5,000
300.697
305,697
CURRENT LIABILITIES
Amounts falling due within one
year
(36,488)
(64,152)
Net Current Assets
296,572
241,545
NET ASSETS
296,572
241,545
Restricted Funds
Unrestricted Funds
10
66.968
229,604
18,721
222,824
TOTAL CHARITY FUNDS
296 572
241,545
For the financial year ended 31 March 2024, the Company was entitled to exemption from audit under
section 477{1) of the Companies Act 2006. and no notice has been deposited under section 476(1)
requesting an audit. The trustees acknowledge their responsibilities for ensuring that the company
keeps accounting records which comply with section 386 of the Act and preparing accounts which
give a true and fair view of Ihe state of affairs of the company as at the end of the year and of its
profit or loss for the financial year in accordance with the requirements of section 394 and which
otherwise Comply with the Companies Act 2006. so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime under the Companies Act 2006 and with the
provisions of Financial Reporting Standard 102. Section 1 a for Small Entities (effective January
2015).
Approved by the Board on 151h August 2024 and signed on its behalf by:
J Danskin, Director
S Cooke. Director
10

CARERS NORTHUMBERLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2024
ACCOUNTING POLICIES
The principal accounting policies are summarised below. The accounting policies have been
applied consistently throughout the year and in the preceding year.
Basis of accounting
The company is a charitable company, limited by guarantee, incorporated in England. The
charity constitutes a public benefit entity as defined by FRS 102.
The address of the registered office is:
107 & 109 Station Road,
Ashington
Northumberland NE63 8RS
These financial statements were authorised for issue by the Board on 15th August 2024.
The financial statements are prepared under the historical cost convention and in
accordance with the provisions of Financial Reporting Standard 102, Section 1 a Small
Entities, and the Charity Statement of Recommended Practice, (Charities SORP (FRS
102) 2019), as well as the Charities Act 2011.
Fund accountlng
Unrestricted funds are incoming resources received or generated for charitable purposes.
They are available for use at the discretion of the trustees in the furtherance of the general
objectives of the charity.
Restricted funds can only be applied for a particular purpose as defined within their
objects.
Income
All income is included in the statement of financial activities when the charity is entitled to
the income and the amount can be quantified with reasonable accuracy. The following
specific policies are applied to particular categories of income:
Income which is received by way of grants, donations and glfts to the charity is
included in full in the Statement of Financial Activities upon receipt. Grants, where
entitlement is not conditional on the delivery of a specific performance by the
charity, are reco9nised when the charity becomes unconditionally entitled to the
grant.
Bank interest and other investment income is included when receivable.
Income from charitable activities are derived from contracts and service
agreements and are accounted for as the charity earns the right to consideration
by its perfomiance.
Expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes
unrecoverable VAT.
Costs of generating funds comprise the costs associated with attracting voluntary
income.

CARERS NORTHUMBERLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2024
Operation and development of the charity includes all costs incurred by the charity
in the delivery of its activities and services.
Govemance costs include those costs associated with meeting the constitutional
and statutory requirements of the charity and include accountancy fees.
Fixed assets
Fixed assets are stated at cost less accumulated depreciation. All items with a useful life of
more than one year are capitalised. Depreciation is provided at rates calculated to write off
the cost of an asset. less its estimated residual value. over the useful economic life of that
asset as follows:
Office Equipment
Office Fixtures and Fittings
25 % reducing balance
25 % reducing balance
f. Cash and cash equivalerlts
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term
highly liquid investments that are readily convertible to a known amount of cash and are
subject to an insignificant risk of change in value.
g. Trade debtors
Trade debtors are amounts due from funders for merchandise sold or services perfomed in
the ordinary course of business. Trade debtors are recognised initially at the transaction
price. They are subsequently measured at amortised cost using the effective interest method,
less provision for impairment. A provision for the impairment of trade debtors is established
when there is objective evidence that the company will not be able to collect all amounts due
according to the original temis of the receivables.
h. Trade creditors
Trade ￿dItorS are obligations to pay for goods or services that have been acquired in the
ordinary course of business from suppliers. Accounts payable are classified as current
liabilities if the company does not have an unconditional rtght, at the end of the reporting
period, to defer settlement of the creditor for at least ￿e1ve months after the reporting date. If
there is an unconditional right to defer settlement for at least ￿e1ve months after the
reporting date, they are presented as non-current liabilities. Trade creditors are recognised
initially at the transaction price and subsequently measured at amortised cost using the
effective interest method.
Leasing
Rentals payable under operating leases are charged against income on a straight- line basis
over the lease term.
j. Pensions
The Project operates a defined contributions pension scheme. Contributions are charged in
the accounts as they become payable in accordance with the rules of the scheme.
12

CARERS NORTHUMBERLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2024
Tangible Fixed Assets
Website
Office
Equipment
Fixtures &
Fittings
Total
Cost
As at 1 April 2023
6,000
30,011
6,584
42,595
Additions
As at 31 March 2024
6,000
42,595
Depreciation
As at 1 April 2023
6,000
30,011
6,584
42,595
Charge for year
As at 31 March 2024
30,011
6,584
42,595
Net book value
At 31 March 2024
At 31 March 2023
13

CARERS NORTHUMBERLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2024
Income
Unrestricted Restricted Total yle Total yle 31
Funds
Funds 31 March March 2023
2024
Donations and Fundraising
33,022
33.022
21,899
Chantable activities
Local Authority grants
Other care grants
Other income
Grants r8paidlrepayable
Project income
172,690
99,487
13,398
172,690
128,620 228,107
13,398
172,300
67,040
8,297
(21,625)
156,166
404,077
3,140
321,737
3,140
128.620 450,357
Interest recelvable
Bank interest receivable
9,140
9,140
9,140
9,140
2,718
2,718
Total
330,877
128 620
459 497
406 795
14

CARERS NORTHUMBERLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2024
Expenditure
Unrestricted
Funds
Restricted
Funds
Total Total yle
yle 31 31 March
March
2023
2024
Charitable Activities..
Service Delivery Manager
Training Co-ordinator
CNTW (Information Service)
Central Office
Carers Support Fund
Carers Return to Work
Young Carers Support
Young Carers Activity
Information Service
Parent Carer Support
Carers Trust Grants
Household Support Fund
Young Carer Support Fund
Projects l (Other)
Depreciation
41,581
41.581
34,080
12,372
58,841
80,103
20,870
25,179
57,132
30,289
58,841
1,644
3,765
17,159
17,159
94,942
19,145
94,942
19,145
53,507
26,678
104,626
1.774
1,767
55,281
28,445
104,626
6,180
6,180
13,742
13,742
20,166 20,166
440
640
200
8,483
28
391,627
321,534
80,373 401,907
Governance
Trustee meetings and charity
management
Professional fees
1,763
800
2,563
1,763
800
2,563
1,268
800
2,068
Total
324,097
80.373 404,470
393,695
Debtors
31
March
2024
31
March
2023
Trade Debtors
Prepayments
16,310
(30)
5,000
Total
16,280
5,000
15

CARERS NORTHUMBERLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2024
Creditors: amounts falling due within one year
31
March
2024
31
March
2023
PAYE and NIC
Creditors & accruals
Deferred grants
5,622
2,056
28,810
4.612
29,959
29,581
Total
64,152
Staff costs and numbers
During the financial period the company had an average of 10 FTE employees, and thelr
remuneration was made up as follows:
2024
Salary and wages
National Insuran￿ costs
Employer pension costs
245,877
21,782
9,078
Total
276,737
No employee received emoluments of more than £60,000.
Analysis of net assets between funds
Unrestrlcted
Funds
Restricted
Funds
Total
Tangible Fixed Assets
Current Assets
Creditors I deferred income
266,092
{36,488)
66,968
333,060
(36.488)
Total
229,604
66.968
296.572
16

CARERS NORTHUMBERLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2024
9. Remuneration of management committee
Trustees received expenses payments of £67 (2023: £216) associated with the cost of
attending meetings of the charity in the financial year ended 31 March 2024.
10. Restrlcted Funds
Balanco
1 April
2023
Incoming
Resources
Resources
Balance
Expended 31 March
and
2024
transfers
Carers Trust Grants
Carer Information Service
Household Support Fund
Eat, Sleep, Play, Leam Fund
Carers Support Fund
Young Carers Support Fund
Young Carers Support
Young Carers Activity
6,180
17,000
75,000
440
20,000
10,000
6,180
17,159
13,742
440
19,145
20,166
1,774
1,767
80,373
159
61,258
1,221
13,800
1,774
1,767
18,721
2,076
3,634
128 620
66,968
17