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2022-12-31-accounts

Shaftesbury & District Carers Association

Charity No. 1129439

Company No. 06765575

Trustees' Report and Unaudited Accounts

31 December 2022

Shaftesbury & District Carers Association Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
Balance Sheet 8
Statement of Cash flows 9
Notes to the Accounts 10 to 18
Detailed Statement of Financial Activities 19 to 21

Page 1

Shaftesbury & District Carers Association Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 06765575

Charity No. 1129439

Principal Office

Longmead Shaftesbury Dorset

SP7 8PL

Registered Office

6 Longmead Industrial Estate Longmead Shaftesbury Dorset SP7 8PL

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

P. Manley D. Beer S. Cox E. Crew G. Cure A. Harvey C. Humphries

J. Smith

Directors of Corporate Trustees

Accountants

TS Accounting 20 Kingsmead Business Park Gillingham

Page 2

Shaftesbury & District Carers Association Trustees Annual Report

Dorset SP8 5FB

OBJECTIVES AND ACTIVITIES

The main objective is to advance the education and preserve and protect the physical and mental health of vulnerable and disadvantaged people. The Charityy's aim is to develop projects which allow these people to learn new skills, to encounter others with similar problems and to reaquaint people with the community. Each project endeavours to elimiate the stigma associated with mental health problems. The charity is open to all people over the age of eighteen with mental health disabilities, and their carers. It provides a safe environment for advice, information, social and educational activities.the Charity Commissions guidance on public benefit has been given due regard reviewing our aims and activities to further our charitable purposes.

Charity overview, in this year, charity events and client activities produced 90% of total income, the rest was received from a variety of generous donors.

ACHIEVEMENTS AND PERFORMANCE

Hope to Grow - The gardening services continue to be well regarded and there is a waiting list for their services. Hope to Bake - A popular workshop for people with a wide variety of skills, the kitchen is still open 4 days a week. Hope to Cycle - This is financially successful, training workshops in Sherborne, Shaftesbury and a sister enterprise in Bournemouth. Community front room - The service commenced in 2020 and is well used and is fulfilling a need in the community

FINANCIAL REVIEW

The trustees aim as last year for a level of at least 3 months payroll costs and this has been achieved

PLANS FOR FUTURE PERIODS

We will continue to consolidate the established projects, encouraging each enterprise to contribute financially as much as possible to the charity as a whole, but due to the nature of the client base this will always be a challenge. We will continue to increase awareness of the charity's activities in order to secure donations to support our provisions of much needed opportunities for those experiencing difficulties through mental health.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by Companies Act 2006

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 3

Shaftesbury & District Carers Association Trustees Annual Report

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

E. Crew Trustee 02 May 2023

Page 4

Shaftesbury & District Carers Association Independent Examiners Report

Independent Examiner's Report to the trustees of Shaftesbury & District Carers Association

I report to the charity trustees on my examination of the financial statements of Shaftesbury & District Carers Association for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

B Kemp MAAT/IFA TS Accounting 20 Kingsmead Business Park Gillingham

Dorset SP8 5FB 02 May 2023

Page 5

Shaftesbury & District Carers Association Statement of Financial Activities

for the year ended 31 December 2022

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Other
7
Total
Expenditure on:
Raising funds
8
Charitable activities
9
Other
10
Total
Net gains on investments
Net (expenditure)/income
11
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2022
£
(1,391)
201,385
5,399
-		 Total funds
2022
£
(1,391)
201,385
5,399
-		 Total funds
2021
£
29,794
175,757
7,309
9,400
205,393
718
149,835
65,415		 205,393
718
149,835
65,415		 222,260
2,988
143,225
56,435
215,968
-		 215,968
-		 202,648
-
(10,575)
-		 (10,575)
-		 19,612
-
(10,575) (10,575) 19,612
(10,575)
86,546		 (10,575)
86,546		 19,612
66,934
75,971 75,971 86,546

Page 6

Shaftesbury & District Carers Association Summary Income and Expenditure Account

for the year ended 31 December 2022

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2022
£
205,393
205,393
214,777
1,191
215,968
(10,575)
(10,575)		 2021
£
222,260
222,260
201,270
1,378
202,648
19,612
19,612

Page 7

Shaftesbury & District Carers Association Balance Sheet

at 31 December 2022

Company No.
06765575
Notes
2022
£
Fixed assets
Tangible assets
13
3,109
3,109
Current assets
Debtors
14
17,810
Cash at bank and in hand
62,219
80,029
Creditors:Amount falling due within one year
15
(2,167)
Net current assets
77,862
Total assets less current liabilities
80,971
Creditors:Amounts falling due after more than one year
16
(5,000)
Net assets excluding pension asset or liability
75,971
Total net assets
75,971
The funds of the charity
Restricted funds
17
Unrestricted funds
17
General funds
75,971
75,971
Reserves
17
Total funds
75,971		 2021
£
4,300
4,300
12,993
87,922
100,915
(18,669)
82,246
86,546
-
86,546
86,546
86,546
86,546
86,546

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 December 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 02 May 2023

And signed on its behalf by:

E. Crew Trustee

02 May 2023

Page 8

Shaftesbury & District Carers Association Statement of Cash flows

for the year ended 31 December 2022

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
(Increase)/Decrease in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash (used in)/provided by operating activities
Net cash from investing activities
Net cash used in financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2022
£
(10,575)
1,191
(4,817)
(11,712)
(25,913)
-
-
(25,913)
87,922
62,009
62,219
62,219		 2021
£
19,612
1,378
78
6,963
18,631
6,111
(10,000)
14,742
75,281
90,023
87,922
87,922

Page 9

Shaftesbury & District Carers Association Notes to the Accounts

for the year ended 31 December 2022

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 accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 10

Shaftesbury & District Carers Association Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.

Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

useful life:
Plant and equpiment 25% Reducing balance
Motor vehicles 25% Reducing balance
Fixtures and fittings 25% Reducing balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

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

Page 11

Shaftesbury & District Carers Association Notes to the Accounts

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other 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. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Page 12

Shaftesbury & District Carers Association Notes to the Accounts

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Other
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2021
£
24,794
172,365
7,309
9,400
213,868
2,988
143,225
56,435
202,648
11,220
11,220
11,220
64,934
76,154		 Restricted
funds
2021
£
5,000
3,392
-
-
8,392
-
-
-
-
8,392
8,392
8,392
2,000
10,392		 Total funds
2021
£
29,794
175,757
7,309
9,400
222,260
2,988
143,225
56,435
202,648
19,612
19,612
19,612
66,934
86,546

Page 13

Shaftesbury & District Carers Association Notes to the Accounts

4 Income from donations and legacies

4
Income from donations and legacies
Unrestricted donations and
legacies
Restricted donations and
legacies
Donated goods, facilities and services received
Unrestricted donations and legacies
Restricted donations and legacies
5
Income from charitable activities
Hope to Grow
Hope to Cycle
Hope to Bake
Community Front Room
6
Income from other trading activities
7
Other income
Furlough income		 Unrestricted
£
(1,391)
-
(1,391)		 Total
2022
£
(1,391)
-
(1,391)		 Total
2021
£
24,794
5,000
29,794
Unrestricted
£
35,590
48,697
14,710
102,388
201,385
Unrestricted
£
5,399
5,399		 Total
2022
£
(3,392)
2,001
(1,391)
Total
2022
£
35,590
48,697
14,710
102,388
201,385
Total
2022
£
5,399
5,399
Total
2022
£
-
-		 Total
2021
£
24,794
5,000
29,794
Total
2021
£
23,066
45,466
16,697
90,528
175,757
Total
2021
£
7,309
7,309
Total
2021
£
9,400
9,400

Page 14

Shaftesbury & District Carers Association Notes to the Accounts

8 Expenditure on raising funds

Costs of generating voluntary
income
Unrestricted donations and
legacies
9
Expenditure on charitable activities
Expenditure on charitable
activities
Hope to Grow
Hope to Cycle
Hope to Bake
Community Front Room
Governance costs
10 Other expenditure
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
11 Net (expenditure)/income before transfers
This is stated after charging:
Depreciation of owned fixed assets
Depreciation of assets held under finance
leases and hire purchase contracts		 Unrestricted
£
718
718
Unrestricted
£
43,608
19,725
27,274
59,228
149,835
Unrestricted
£
44,406
1,231
10,736
1,191
7,617
234
65,415
2022
£
(2)
1,193		 Total
2022
£
718
718
Total
2022
£
43,608
19,725
27,274
59,228
149,835
Total
2022
£
44,406
1,231
10,736
1,191
7,617
234
65,415		 Total
2021
£
2,988
2,988
Total
2021
£
42,683
19,322
26,981
54,239
143,225
Total
2021
£
33,145
610
9,403
1,378
9,959
1,940
56,435
2021
£
(1)
1,379

Page 15

Shaftesbury & District Carers Association Notes to the Accounts

12 Staff costs
Salaries and wages
No employee received emoluments in excess of £60,000.
13 Tangible fixed assets
Plant and
equpiment
£
Cost or revaluation
At 1 January 2022
4,571
At 31 December 2022
4,571
Depreciation and
impairment
At 1 January 2022
4,481
Depreciation charge for the
year
89
At 31 December 2022
4,570
Net book values
At 31 December 2022
1
At 31 December 2021
90
14 Debtors
Trade debtors
Other debtors
Prepayments and accrued income
15 Creditors:
amounts falling due within one year
Other taxes and social security
Other creditors
Accruals
16 Creditors:
amounts falling due after more than one year
Other creditors		 2022
30,106
30,106
Motor
vehicles
£
20,738
20,738
17,526
815
18,341
2,397
3,212
2022
£
5,907
8,856
3,047
17,810
2022
£
287
171
1,709
2,167
2022
£
5,000
5,000		 Fixtures and
fittings
£
35,837
35,837
34,839
287
35,126
711
998		 2021
17,927
17,927
Total
£
61,146
61,146
56,846
1,191
58,037
3,109
4,300
2021
£
4,028
7,544
1,421
12,993
2021
£
-
17,170
1,499
18,669
2021
£
-
-

Page 16

Shaftesbury & District Carers Association Notes to the Accounts

17 Movement in funds

Restricted funds:
Unrestricted funds:
General funds
Total funds
18 Analysis of net assets between funds
Fixed assets
Net current assets
Creditors due in more than one year and
provisions
19 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 January
2022
86,546
86,546		 Incoming
resources
(including
other
gains/losses
)
£
205,393
205,393
At 1 January
2022
£		 Resources
expended
£
(215,968)
(215,968)
Unrestricted
funds
£
3,109
77,862
(5,000)
75,971
Cash flows
£		 At 31
December
2022
£
75,971
75,971
Total
£
3,109
77,862
(5,000)
75,971
At 31
December
2022
£
87,922 (25,703) 62,219
87,922
87,922		 (25,703)
(25,703)		 62,219
62,219

Page 17

Shaftesbury & District Carers Association Notes to the Accounts

20 Related party disclosures Name of related party Terry R Crew Description of relationship Son of Eileen Crew between the parties Description of transaction and general amounts Included in the wages cost £6420 involved Name of related party Terry A Crew Description of relationship Husband of Eileen Crew between the parties Description of transaction and general amounts Included in the wages cost £7620 involved Name of related party Timothy Crew Description of relationship Brother in law of Eileen Crew between the parties Description of transaction and general amounts Included in the wages cost 9300 involved Eileen Crew was paid £7200 for her role as Name of related party manager Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 18

Shaftesbury & District Carers Association Detailed Statement of Financial Activities

for the year ended 31 December 2022

Income and endowments from:
Donations and legacies
Unrestricted donations and
legacies
Restricted donations and legacies
Charitable activities
Hope to Grow
Hope to Cycle
Hope to Bake
Community Front Room
Other trading activities
Other
Furlough income
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Unrestricted donations and
legacies
Total of expenditure on raising
funds
Charitable activities
Hope to Grow
Hope to Cycle
Hope to Bake
Community Front Room
Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Temporary staff		 Unrestricted
funds
2022
£
(1,391)
-
(1,391)
35,590
48,697
14,710
102,388
201,385
5,399
5,399
-
-
205,393
718
718
718
43,608
19,725
27,274
59,228
149,835
149,835
30,106
14,300
44,406		 Total funds
2022
£
(1,391)
-
(1,391)
35,590
48,697
14,710
102,388
201,385
5,399
5,399
-
-
205,393
718
718
718
43,608
19,725
27,274
59,228
149,835
149,835
30,106
14,300
44,406		 Total funds
2021
£
24,794
5,000
29,794
23,066
45,466
16,697
90,528
175,757
7,309
7,309
9,400
9,400
222,260
2,988
2,988
2,988
42,683
19,322
26,981
54,239
143,225
143,225
17,927
15,218
33,145

Page 19

Shaftesbury & District Carers Association Detailed Statement of Financial Activities

Motor and travel costs
Vehicles - General costs
Vehicles - Fuel
Premises costs
Rent
Rates
Light, heat and power
Premises cleaning
Premises insurances
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of Plant and
equpiment
Depreciation of Motor vehicles
Depreciation of Fixtures and
fittings
Bad debts
Bank charges
General insurances
Software, IT support and related
costs
Stationery and printing
Telephone, fax and broadband
Legal and professional costs
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds		 1,231
-
1,231
4,750
903
836
1,604
1,233
1,243
167
10,736
89
815
287
-
965
1,601
2,462
1,019
1,570
8,808
234
234
65,415
215,968
-
(10,575)
(10,575)
-
(10,575)		 1,231
-
1,231
4,750
903
836
1,604
1,233
1,243
167
10,736
89
815
287
-
965
1,601
2,462
1,019
1,570
8,808
234
234
65,415
215,968
-
(10,575)
(10,575)
-
(10,575)		 -
610
610
5,522
358
1,285
-
391
457
1,390
9,403
89
580
709
2,035
1,098
1,659
2,680
1,562
925
11,337
1,940
1,940
56,435
202,648
-
19,612
19,612
-
19,612

Page 20

Shaftesbury & District Carers Association Detailed Statement of Financial Activities

Shaftesbury & District Carers Association
Detailed Statement of Financial Activities
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 86,546
75,971		 86,546
75,971		 66,934
86,546

Page 21