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 Sh￿1 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 0￿MIn0r 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 AssoaaI￿n. 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 pU￿1C 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 ach5￿￿d by providing accre(lilation ser¥ices al th8 requesl of hèalih 8nd human SerV￿e prov￿er$. This benefils those who are seeking rehabilit8tion for 8 di58bilily. Irealmenl for addiction and subslance atr¥Jse, hom& and community salv￿$, retirement living, or other heallh and human services to have confidence in their chwe ol provider. Aehlevemgnts and performance Through accreditation. CARF a$$i$l$ $ervKe provider3 in improving the qualily of their services, demonstrating V8lue. 8nd rneeting internal￿nallY recognised organlsatlonal and program 818ndards. Page 2 CARF EUROPE YEAR ENDED 31 DECEMBER 2023 Report of the Trustees Iconvdl Achlevements and performance {Conl'dl The ￿re￿lIa￿On pro¢tr$$ 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 se￿iCe deli￿ry. 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¢lesses 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 ha￿1 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 Compan￿8. Direclors, reSpon$lbllit￿s'. Thé members have not required the o)mpany lo Obta￿ an audil of its a¢¢ounl$ for th• yaar In qu¢$llon in Mecordance wth section 476- The direclors acknrywledge their reSP￿S1b￿lIt1e3 ft)r ¢omptying wth t￿ requirements of the Act with mspect lo accounting records and the preparation of accounts. The financial slalements were approved by Iho Tru$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 $18lem8nls have been prepared in accordance with Acctyjnting and Reporting by Charities.. Slalemgnl of Recommended Practice ap￿t¢Able to charities preparing their 8ccounls in acCOrdar￿ with the Financi81 ReKX)rting Standards applicab￿ in the UK and Republic ol Ireland issued in October 2019, the Finanrial Reporting Slandard applicable in Ihe United Kingdom and Republ￿ of Ireland IFRS 1021, the Charities Act 2011, Ihe Companies Act 2W6 and UK Generalty AC￿pted A¢¢ounling Prath"r¢. The financial 8latemen18 are prepared on a ￿ng concern basis under Ihe historical cost convention. The financial stalemenls are presented in sterlin9 which is tha lun¢tlonal curreney of Ihe chaiity and rounde(I lo Ihe ne8re$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 Activil￿S {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