CARF EUROPE IA ¢ompany Ilmlt•d by guarnnt••l REPORT AND FINANCIAL STATEPIIENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Charity No.. 1134454 Company No: 06772442 Mercer Hole
CARF EUROPE FOR THE YEAR ENDED 31 DECEMBER 2023 Pages Reference and administrative information Report of Ihe Trustaes Independent Examiner's Reporl Statemenl of Finat)cial Activitiès Balance Sh1 Notes formlng part of Ihe Flnanaal Statement8
CARF EUROPE FOR THE YEAR ENDED 31 DECEMBER 2023 Reference and admInI$tlY* Inforniatlon Constitutlon CARF Euro Is 8 company limited by guarantee which w8s inctyporaled on 12 Dècember 2008. 11 became a regislerèd charity on 23 February 2010 and govemed by its memorandum and articles of &%80(>alion. Charily nurnber.. 1134454 Company number 06772442 Dlrector8 and Tru•tse¥ The dir8clofS of Ihe charitabl8 company fihe charitKI we its Tw$l¢g$ for Ihe purpose of charity law and throughout Ihls rewl are collectively referred lo as tho TTusleo8. The Trustees serving during the year Bnd nce th• year ond were as follows: C L Johnson D M Lehrfekl BJBoon Regl8tered offlc? Freeth8 LLP Routeco Offic8 Park 08vy Avanu& Knowlhill Milton Keyne8 MK5 8HJ Indep8nthnt 0MIn0r James Wooldridge Msci FCA Mgrcèr & Hole LLP Chartered Account8nts The Pinnacle 170 Midsummer Boulevard Milton Keyne$ MK9 1BP Page 1
CARF EUROPE YEAR ENDED 31 DECEMBER 2023 Roport of thè Trust Thè Trustéss pr858nl Iheir report l(*J8lher wilh ihe financial siatemènts of the ¢h8rity for the year ended 31 December 2023. Reference and adminislralive information set out on page 1 forms part of this r&port. Thg financial slalemtrn18 compty with Ihe Charities Act 2011. the Companies Act 2006, the MemorarKIurn 8nd Articles of AssoaaIn. and Acctyjnting and Reportk)g by Charille8.' Statement of Recommended Practth applKalAe lo charities preparing their accounts in accordance with the Finoncial Rep(¥ling Standwd applicabk in the UK and Republic of Ireland IFRS 10212019. Structuro. Governanc• and Managgm•nt Th& Trvslees have lull investment powers and authority for thè company and investment decislons have been made In a¢cordan¢& wilh the Trustees wishes during ihe period. The TrLtslees arè appolnleil 8nnually al the Annual General Meeting ol the company by elecllon. Nèw TrtA$lee$ are recommended by existing Trustees. Induclbn training 15 provided lor all new Trustees, where appropriate, and all Tru$l¢•s are erKoufaged lo allend cour588 and conferences thal would b8nèfil them 86 Trustèes. The Tru$lee$ have taken sleps to idenlity the major risks to whi¢h ¢harlly Is expoBed and systèm$ hove been established lo mitb3ale th088 risk8. Oblectlve8 and ActSvltle8 In setting out objectives and planning activilies the Trustees have gTri•n du• regard lo tho Charity Commission's guNJance on pU1C benefit. The objects ol the chartty are lo a(fv8nce all pufposes charitable under the law in England and Wales. The priniipal objectives of the charily are to promote and Asslst in the improvèmenl ol Ihe quality of heallh aThJ human servkes kn Europa for Ihg b&n¢fil of al r8ons in need of such services. Thls Is ach5d by providing accre(lilation ser¥ices al th8 requesl of hèalih 8nd human SerVe prover$. This benefils those who are seeking rehabilit8tion for 8 di58bilily. Irealmenl for addiction and subslance atr¥Jse, hom& and community salv$, retirement living, or other heallh and human services to have confidence in their chwe ol provider. Aehlevemgnts and performance Through accreditation. CARF a$$i$l$ $ervKe provider3 in improving the qualily of their services, demonstrating V8lue. 8nd rneeting internalnallY recognised organlsatlonal and program 818ndards. Page 2
CARF EUROPE YEAR ENDED 31 DECEMBER 2023 Report of the Trustees Iconvdl Achlevements and performance {Conl'dl The relIaOn pro¢tr$$ applies sèts of slandards lo ser¥e areas and business pradices dufing an on-site survey. Accreditation, however. is an ongoing process, signalling lo the public that a seNice provider is commrtled lo conlinwusly improving servic£s. encouraging feedback. and soNing the community. Accrediiation aLso demon51ral8s a provide¢s commitment lo enhance ils performanr*, manage its risk. and distinguish ils seiCe deliry. COVID 19 Tha charity was impacied by the pandemic 2020. For $$¥èr81 weèks, beginning mjd-march 2020, the charity was unatAe to condLKt surveys due lo Ihtr Ir8vel r8qulrement of the traditional on-site PTO¢e8S. During th$ months of April and May 2020, a cross-funclion81 ltram developed a process lo delNer 'DvJitalty Enabled. suNeys. The charily conducted ils firsl digitally enabled suThey in August 2020, with 8 lolal of six conducted by 2020 year end. The charity corbdu¢le<l another 13 digitally enabled surveys in 2021, and 5 In 2022. with ona on- site survey being conducled in 2022. In 2023 Ihs Charity condLKted a tolal of 10 surveys, with 4 being on site. While tt Ss the charl$ inlenlK)n lo return more fully to the on-site Survey process in 2024. It will be done keeping Ihe salely of surveyors and $toM+rS in mind. The digitally gnabled $tJrvèy process has be&n received wel, and cuslorner s81islacJitsn scores gre at or near pre-pandemic levels. The ¢harity believes it will b8 able to serve 118 CUsIorner8 utlllzlng this model as needed. Thg Trustees have no concerns wilh meeting financial obligations of lh• chwlty or wtth its ability to continue as a going ¢onc•m for lh• next 12 months and beyond. Fln•n¢l81 rèvl•w The ctharity had defic41 th £1.630121Y22: 8urpkJ$ of £12,992) in the year ond at the year end Ihe ¢hgrlly had £138.258 of unrestricted lund8 carried foTh¥ard12022'. £139.8881. ROSee9 pollcy 11 is the policy of thè ch8Iity lo mainlain UnStric1ed fund8 which artr the reserves of Ihe char41y, and that Ihe3e fund$ be Sufficient lo cov&r a minimum of one year of 01811n9 exp8nses. This provides suffirjent funds fcrf mon89ement. administrative and support costs. The chwivs re$ are revwe(l on 8n annual basls. R•14tsd Partl The charity is currenlty funded by loans from an associated charily.. the Commission on Accredilation or Rehabilitation Facjlilies (known as"CARF Intemationall. Post balance sheet events No maller8 or ums1aneeS have arisen sce the fin8nLa81 wriod gnd whlch slgnlficantly affecled or may signifKanlty affecl thè operations of the charity, the results of these operations or Ihe slale of affairs of the charity in the financial perKJd subsequent lo the rinancial yts8r ended 31 December 2023. Page 3
CARF EUROPE YEAR ENDED 31 DECEMBER 2023 Report ofthè Trust••s Iconvdl Truste. responslbllltles In relatlon to th¢ finala1 statements The Trustees (who are also direclors ol CARF Europe for the purposès ol company 18wI are responsible for preparlng the Truslees. Annual Report and the financial slalemenls in accordance with applicable law and United Kingdom Accounling Standards (Uniled Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare finanoal s¢alèm8nls for e8¢h fin8naal year th81 give a Irue and fair view of the state of affairs ol the ch8ri1able company and of the incoming resources and 8ppliealion ol re8our(%3 of the charilabse company for that period. In preparing Ihosè linan¢ial StalgnIG, Ihe Trusiees are required io.. select sullable 8eeounliNJ pdKl&s and then appty them consistentty obsèrve the methods and princ1pS in the charitS SORP 2019 {FRS1021 make judgemenls and estimates Ihat are reasonable and pnKlenl stale whelher applic8blé VK Awjunliro Standards have been fofthied. subj&ct to Any materi81 dèp8rture$ dl$¢losed and explained in the financial statements pTepare the financial slalemenls on Ihe going ¢on¢em b88Is, unless 1118 InapkYopTlale lo presume that Ihe chaTitabl8 company wil continuè kn owral The Trvst••s arè responsible for keeping adequale aco)unting reeords whleh disclosè with ason8ble 8c¢ur8cy al any lime the linancial position ol Ihe charitable mparty and whlch enable them lo ensure Ihal the linanual slat&mènts comply wilh Ihe Companies Act 2CKJ6. They a 8150 responsible for safeguarding Ihe assets of ihe charitable company and hence for taklng reasongbb steps for th& prevtnlion and detecaion of fraud and other Irregulafitles. By order ol the Trustees-. J•3f C L Johnson Director Page 4
CARF EUROPE YEAR ENDED 31 DECEMBER 2023 Indepèndènt Examlnevs Report to the Trustees of CARF Europe I report to the charity Trustees on my eXaminaln of the actounls of the cornpany for the year ended 31 Oecember 2023 whid) are set out (M) pa9es 6 to 11. Ro8ponsibilitle8 and basis ol Trport As th$ charily Trusloès of Ihe company land also its directors for the purposes of company lawl you are responsible lor the prepar8b.on of the accoun15 in accordance with the requirements oflhe Companies Aci 2006 Cth8 2[ Acri. Having salisfied myself that the accounts of the company are nol required lo be audiled under Part 16 of the 20C6 Acl and are e1vJ1b for independonl oxaminatK)n, I report in respect of my examination of your compary's accounts as carried out under 6eclion 145 01 the Charities Act 2011 1.lhè 2011 Acl). In Carrying Out my examinatKJn I have followed Ihe Directions gNen by the Charrty Commi&8ion under 8eclKJn 145{51{bl ol the 2011 Act. Ind•ynd•nt +mImI• 8tat•m•nt I hgve compleled my examlnallon. I confirm that no mallers h8¥0 ¢om& 1¢ my altèntion In ¢onnèction with Ihe examinalion giving me cause lo beIve that in any malerial rtr8pect'. accounting records were not kept in of the company as required by section 386 of the 20C6 Act.. or the accounts do not accord with th08e r8ciKds,' or the 8¢covnl$ do not ¢ompty wrfh Iha accounting requirements ol seclion 396 of Ihe 20[ Act olher than 8ny reqU1ment th81 the accounls give a 'true and fair vlew, whkh Is not a matler considered a5 part ol an indep&nd¥nl èxaminalton", or tho accounls have not been prepared in aCCrdanCe wilh the methods and prfnclples of the Slalemènt of Recommended Practice lor accounling and reporting by ¢h8rilie8 applicable lo chaiilies preparing Ihtrir a¢counts in accordance wllh the Flnancial Reporting Standard appIae in Ihe UK and Republic of Ireland IFRS 1021. I have no con¢grn$ atKI havè com• across no other matters in connection wilh the examinalion lo which 811enlK)n shoukl be drawn in this report in order lo enable a proper Lbnderstanding ol the accoun16 to be leached. Slgned.. James Wooldridge MSTh FCA For and on behalf of Mercer & Hole LLP Ch8rlered Accountants The Pinnacle. 170 MKlsummer Boulevard, Milton Keynes. MK9 1 BP Date Prye5
CARF EUROPE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Nots8 G8ner*l Rutrlct Total 2023 Total 2022 Income from charltablo actlvStl•8 Survey fee income Application lee incomè Sundry income 171,683 8,710 171,683 8,710 76,442 8,922 19 Total Incom• t.393 1,393 85,393 Expendltur• on ch4rltabl• actlvltlè• Surveyor costs Olher co8ls 46.775 2.271 46.775 2.271 12,338 1,836 Other expendlture 132.977 132.gn 58,219 Total expendlture 182.023 182.023 72,391 Net Incomellexpendlturnl and movèmènt In lunds 11.6301 11,6301 12.992 Total funds brought forward 139.888 139.888 126,898 Total funds carried forward 138.258 138.258 139,888 The statement of finan(ial activrties inrjudes all gains and k>sses recognised irb Ihe year. All incomè and Èxp8nditure detiV85 froffl (x)nlinuing 8ctivities. The notes on pages 8 to 11 fomi part ol these financial statements. Page 6
CARF EUROPE BALANCE SHEET AS AT 31 DECEMBER 2023 Note 2023 2022 Currnnt A886ts Prepaymenls C85h at bonk arml in ha1 Debtors 2,642 495,361 784 4.945 563.299 825 Total current a8set8 498.787 s68.9 Credltor¥: Amounts falling due wlthln one year 360.529 429.181 N•t current as•et• 138258 139888 Not ajsots 138258 139888 Ropre8ent•d by: Unreslri¢led fund$ 138,258 139.888 T¢tal eharlty fund8 138,258 139.888 For the ye8r ended 31 D•¢ember 2023 th8 eomp8ny was entit to exemption from audit under Seciion 477 of the Companies Act 21))6 Tel8ling lo sm811 Compan8. Direclors, reSpon$lbllits'. Thé members have not required the o)mpany lo Obta an audil of its a¢¢ounl$ for th• yaar In qu¢$llon in Mecordance wth section 476- The direclors acknrywledge their reSPS1blIt1e3 ft)r ¢omptying wth t requirements of the Act with mspect lo accounting records and the preparation of accounts. The financial slalements were approved by Iho Tru$lèès on signed on its behalf by-. and were C L Johnson Director Charity number. 1134454 Company number. (6772442 The noles on pages 8 to 11 fomi part of these finanual slalements Page 7
CARF EUROPE FOR THE YEAR ENDED 31 DECEMBER 2023 NOTES TO THE FINANCIAL STATEMENTS Accounting pollcSes Basls of preparation The charity constitutes a publ benefft entty as dèfined by FRS102. Thè IknAn¢l81 $18lem8nls have been prepared in accordance with Acctyjnting and Reporting by Charities.. Slalemgnl of Recommended Practice apt¢Able to charities preparing their 8ccounls in acCOrdar with the Financi81 ReKX)rting Standards applicab in the UK and Republic ol Ireland issued in October 2019, the Finanrial Reporting Slandard applicable in Ihe United Kingdom and Republ of Ireland IFRS 1021, the Charities Act 2011, Ihe Companies Act 2W6 and UK Generalty ACpted A¢¢ounling Prath"r¢. The financial 8latemen18 are prepared on a ng concern basis under Ihe historical cost convention. The financial stalemenls are presented in sterlin9 which is tha lun¢tlonal curreney of Ihe chaiity and rounde(I lo Ihe ne8re$l £. The Truslees have taken advantage of lh8 exemplion in FRS102 from Induding a c8shflow 8latement in the financial statements on the 9rout)ds thal lh• organisgtion 1$ small. Incom• All incorne is cluded in the Statement of Flnancial ActivilS {SOFAI whèn thè ch8rlty Is legally enlilled lo thè ineomè and th• amount can be guanlified with reasonable accuracy. Income invoiced in advance of gccreditat¢on sèrvi¢os 1$ d&f8rred unlll Ihe crilerla for Inctsme recognilKJn ¥r¢ m&t. Expendlture Expenditurè Is In¢lude<l in th¢ SOFA on accruals basis, indusive ol any VAT which cannol bg recoVed. Fund accountlng G8neral funds 8r8 unreslricled funds which are available for use at the discretion of the Truslees in furtherance ol the general obieclives ol Ihe charity and which have t)ot been designated for other purposes. Golng ¢on¢¢rn Al the time of apwoving the financkal statements. the Tnjstèès havè 8 réason8ble expeclalion Ihal the charily has adequate rescyjrces to continue in operation81 exisl&n¢¢ foi the foreseèabla futur8. Thus thè Trusl8gs wnlinue lo adopl Ihe going concern basis of accounling in preparing the financial 81alemenls. Debtorn Tr8d8 8nd othèr dèbtors 81& re¢iNJnised 81 the Settmen1 amount due after any Irade dIOunt offered. PTepaymenls are valued at the amount prepaid after taking account of any trade discounls due. Page 8
CARF EUROPE FOR THE YEAR ENDED 31 DECEMBER 20rJ NOTES TO THE FINANCIAL STATEMENTS Icont'dl Cash at bank and In hand Cash at bank and cash in hd indude cash al short lerffl highly IK4uid Inve$lments with a short malurily of three months or less from Ihe date of acquisilion or opening of the deposll or similar account. Cr•dltor8 •nd provlslon8 Credrtors and provisions are Tecognis8<1 where the (xjmpany h8S 8 present obligalion Te8ulllng from 8 P8s1 event that will probably resull in the transler of funds Io 8 Ihird party and thè amoLtnt due lo settle the obligation can be mèasur•d or estimated reliably. Credrtors and PTovi8ion8 8ffj norm81ty recogni8ed at their 8ettlemenl amount after allowing for any Irade discounts due. Flnan¢l•l In$trumonts The charily onty has financi81 assets and fin8ndal Ilabllltles of a klnd that qualify as basK financial instruments. Basic financial instruments are inilially re¢tsgnl$&d al transaction value and sub8equenlly measufed at Ihelr Settl¥ml value. L•gal 8talu• of th• charSty The charity Is a private company limiteil by guarantee Incorporated In England and Wales and ha8 no Share capbtal. The Uability of each rnwnber i) th¥ evenl of winditvJ up is lim¢ted to £1. Taxallon Thè ¢omp8ny ¢on$lder8111$ onlltled to exempthjn from income t8x under Sedion 505 Incomo and Corporatson Taxes Acl 1988 as it was èsl8blished for charitable purposes only. Staff numr8 and Tru8t••8 The 8Vgrag9 monthly number of perSC (iThJuding diro¢torn} employgd by the company during Ihe year was O (2022- 0). There was no Trustees. remuneratK)n during th8 finandal year. No expendilure was reimbuts8d lo Trusle85 during the year. Page 9
CARF EUROPE FOR THE YEAR ENDED 31 DECEMBER 2023 NOTES TO THE FINANCIAL STATEMENTS {Cont'dl An•ly¥l• of total expendlture Expenditure on charftable aetlvltl•s 2023 2022 Surveyor c08ts Surveyor fees Travel General surveyor ts)st8 14,232 29,752 2,575 4,547 Other co8t8 Bank charges other exp•ndltur• 2023 2022 Man8gem•fil leè8 Licensure fees Telephone Exhib51 expen8&8 Accountaney Legal fees Office supplieB Consullanls Ronl Bad debtlwrite off Exchange rale Igaln8lAosse8 85.209 8,730 37,544 4,286 15.542 1.980 463 230 4,454 3.846 110 12.353 12,750 1,800 463 230 11,693 3.718 25 {14,2901 Cr¢dlt¢rs- •mounts falllng due In le88 than one year 2023 2022 Amount due to associaled charity Trade credllors Accruals and income 329,831 382.827 4.622 26.076 6.061 60,293 deferred 360.529 429,181 Page 10
CARF EUROPE FOR THE YEAR ENDED 31 DECEMBER 2023 NOTES TO THE FINANCIAL STATEMENTS Iconvdl Mov•m•nt In fund8 2023 2022 At 1 January 2023 139,888 126.896 Net movement in funds 11,630) 12.992 Al 31 D8Mbr 2023 138.258 139,888 R•l&t•d partl•• The charity is currenlty funded by an 8SS0Q81ed ¢h8rily". Ihg CommissSon on AcLredilalion or RehBbllllalion Facilities (known as 'CARF Inlernalional'l. Al the year end tho associatèd charity w89 owed £329,831 12022.. £362,827). CARF Europe have a management 39&mnI and li¢gn8e agregmenl wlth CARF Inlernalional. An amount of £85,20912022'. £37.544) and £8,73012022.' £4,285) respectively w85 charged lo CARF Euro during tha y6ar. N•t Ineom•l•xp•ndltur• for th• y•ar 2023 2022 ThSs is stalad after charging Independent E¥aminerf$ fees Page 11