Company l$tratIOn number: 07219977 Chartty registration number: 1138346 Harrogate Skills 4 Living Centre IA company limlted by guarantee) Annual Report and Fjnandal Ststements for the Year Ended 31 August 2024
Harrogate Skills 4 Llvlng Centre Contents Reference and Admlnlstratlve Detalls Trustees. Report 2to14 Statement of Tru5tees' Responsibilities 15 Independent Auditors, Report 16to20 Statement of Flnancial Activities 21 Balance Sheet 22 Statement of Cash Flows 23 Notes to the Financlal Statements 24to36
Harrogate Skills 4 Living Centre Reference and Adminlstratlve Detalls Chlef Executlve Offlcer H A Moorby-Davies Trustees M E Carter Mrs 8 R Grant MSJ M Williams MrLGFord Ms J Wain Ms A Macready Dr T Spackman . Resi8ned 26.12.2023 Prlnclpal Offlce 9 North Park Rd Harrogate North Yorkshlfe HGI 5PD The charity is incorporated In England and Wale5. Company R•8lstratlon Number 07219977 Charlty Reslstratlon Number 1138346 Audltor Xeinadin Audit Llmited Trinity House Thurston Road Northallerton DL6 2NA Page I
Harrogate Skllls 4 Living Centre Trustees, Report Strurture. governance and management. Harro8ate Skills 4 Livin8 Centre is a Company limited by Buarantee, company number 07219977 and a registered Charity governed by its Memorandum and Articles ofAssociation, charity number 1138346. The Directors of the charitable company I'the charity") are its trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. A5 set out in the Articles of Association the Company shall have a Board of Trustee5 comprising not less than six and not more than twelve persons. The chairman is appointed by the Trustees from their own number. The Trustees, who are also the directors for the purpose of company law, who served during the year are listed in the Reference and Administrative Oetails. The Trustees meet regularly to administer the charity. The charity has reviewed its major risk5 during the year and sy5tem5 have been established to manage those rlsks. Trustees are recruited by variou5 means such as, by placing of an advert on a website designed for recruiting Trustees, through our own networks or via other social media platforms. Trustees are selected due to thelr business experlence and have generally held or continue to hold senior or executtve level roles across a range of both public and private sector organisations. They are required to remain up to date with sector developments and undergo regular training in specific area5 such a5 safeguardin8 and GDPR. During the reporting period the board have engaged in a recruitment process as It is necessary to continue to add a broad level of experience and diversity to help the charity carry out its work and meet its aims. Trustees, Report The trustees, who are directors for the purposes of company law, present the annual report together with the financial Statements and auditors, report of the charitable company for the year ended 3 1 August 2024. As chalr of the trustees, on behalf of the board, we are extremely grateful for the ongoing commitment. integrity and above all resilience of our care workforce. supporting of some of the most vulnerable and marginalised in our society. Everything we are trying to achieve relies on having the right staff with the right attitudes and values who are committed to delivering the highest quality care. Care work is complicated and significantly undervalued by society; our big8e5t challenge is recruiting and retaining the right staff who we must train and support, so that they want to stay in the organisation and the sector. Continuing to strengthen and further embed our values culture whilst equipping staff with the right skills through training will allow H54L to maintain its hi8h-quality service provision and retain a skilled and passionate workforce. Page 2
Harrogate Skills 4 Living Centre Trustees, Report Contlnued Maintaining the financial securlty of our charity naturally remains the highest priority. Set against the context of an underfunded social care sector, the cost.of-livln8 crisis and rlsing demand creates unique challenges requirln8 appropriate strateglc responses that ameliorate the impacts of this 'triple-squeeze. Understanding the needs of our beneficiarie5 and providing support and resources that helps them overcome their barriers gives us the greatest opportunities for improving outcomes and delivering impact. Gaining appropriate feedback from our beneflciaries remains a paramovnt and vital aspect of what we do. Despite inherent communication difficulties we must use creative ways to obtain feedback that we can act on to inform our future work Objectlves and actlvltle$. In setting our objectives and plannlng our actlvities the Trustees have given careful consideration to the Charlty Commission's general guldance on public beneflt and In partlcular to its supplementary public benefit guldance on the rellef of those in need and the advancement of education. There are approxlmately 1,5 mllllon adults wlth learnln8 dlsabllltles and a further 1% of the populatlon have an autlstic spectrum disorder in the UK. Typically, these indlvidvals have lower educatlonal attainment. difficulty flndln8 and malntainin8 paid employment, poorer health outcomes and few opportunitles for livlng independentlv. The objectlves of the Charlty are: To support adults in the Harrogate area and surrounds, with learnin8 difficulties and disabllltles and to enable them to enjoy rlch fulfillin8 Ilves, learnln8, workln8, volunteerln8 in our community. To provlde or a551st with the provlslon of educational courses, Social activitles, trainln8 and advice to meet people's needs and abilities so that they may participate in community life. To promote such other charitable purposes for the benefit of persons With learnin8 needs and a550ciated physical di5abllitie5 living in the Harrogate area and svrrounds. Our social objectives are to support our beneflclaries to experlence.. l.Reduced isolation and more inclusion. 2.Increased independence and participation. 3.Well-being and to make informed healthy lifestyle choices. Our vision is of a world wlthout inequallties where our beneficiaries have the same opportunities to flourlsh and lead meanin8ful Ilves as their peers. Pa8e 3
Harrogate Skllls 4 Living Centre Trustees, Report Continued Alms Harrogate Skllls for Llvin8 IHS4LI is a charlty with 30 years, experlence SUPPOfting vulnerable people with learning disabilities and autism. Our mission is to support our beneficiaries to overcome the barriers and inequalities they face. so they can lead happy and fulfilled lives. HS4L is committed to supporting adult5 and voung people114 +1 who have learning disabilitie5, autlsm, physical and mental health needs within the Harrogate Community and surroundlng area. HS4L seeks to promote and encourage the values of Communication, Care, Commitment, Competence, and Courage withln our staff teams. Our staff are recruited for these values and are SLtpported to engage in continual professional development to learn and maintain the competencies required to meet the needs of users with complex dlsabllities. We recoBnise the importance of posltive, respectful communication and have the courage to hold each other and ourselves to account. Staff understand and reco8nise the behaviours that demonstrate our values and as such feel part of and commltted to an organisation which values and appreciate5 staff working with us to deliver a servlce that goes "above and beyond" Obl•ctl¥•• To provide a range of flexible and personallsed services to vulnerable and soclally excluded adults with learning disabilities in our community. To empower Indlvlduals, so they can achleve maximum Independence. To increase Individuals, control and cholce over thelr lives and support them to achieve what matters to them. To promote social inclusion and help people learn skllls whlch help them in the community. To provide best practice and indivldually tallored care, accommodation and learning service5 that speclalise In working with people with learning, disabilities and autism. To ensure that the vlews and oplnlons of beneflciaries are consldered when makln8 decislons around the way HS4LC runs its services. To promote dSsablllty, gender and race equality. To encourage positlve risk-taking and Sndlvidual outcome settin8. To support staff to engage In continual professlonal development a5 part of our culture of continued learnln8. To work with our professional partners, IncludinB health 5ervice5 to ensure our beneficiaries receive timely and specialSst support. To provide Information, advice and guldance in a sensltlve, Indivldualised manner. To work in partnership with others. contributin8 to local policies and plannin8 disabillties. To ensure individuals. best interests are at the centre of every decision made. To ensure individuals feel safe and are supported with dignlty In all of our servlces. To embed the principles of Positive Behaviour Support in all training and behaviour intervention. Pa8e 4
Harrogate Skills 4 Living Centre Trustees, Report Continued Kèy strategles Include: Employing the right Staff based on our values (care, compassion, competence, courage and commitment) and empowering them by giving them the skills they need to do the job to the best of their ability. Engagin8 Wlth our local community to better understand their needs and providing a diverse range of needs-based services. Adopting a cycle of continuous improvement and development based on quality audit and assessments. Maintaining appropriate health and social care specific accreditation such as, MATRIX and Excellence in Care. Focusing on person centered outcomes and well-being. To fulfill H54L's purposes, our current activitie5 include residential care, community-based day opportunities. pathways to employment, bespoke education and running two social enterprises that provide invaluable work-experience. In early 2025 we'll take responsibility for providing specialist supported living for 6 individuals with learning disabilities and autism. Through the provision of these services, we aim to help our beneficiaries overcome the barriers they face to leading happy, healthy, safe and meaningful lives. Short-term {on-golngl aims and objectives Safeguarding our vulnerable beneficiaries from harm. Gain outstandin8 for domains in residential care when assessed by the CQC. Maintain Excellence in Care and MATRIX standards in 2024. Recruit trustees to further diversify our board. Deliver contracts and grant-aided projects effectively and efficiently. Use appropriate outcomes measures to build our theory-of<hange model and evaluate impact. Long term alms and objertlves Develop partnerships to work together on reducing health inequalities. Clearly demonstrate social value and impact. Enable a user-led group to report directly to the board and coproduce future service solutions. Register with Ofsted and Education Skills Funding Agency. Develop housing options for beneficiaries. Facilitate a local employer network and forum. Page 5
Harrogate Skills 4 Llvlng Centre Trustees, Report Continued Current servlce provlslon approxlmate resource allocatlon: Residential care homes- 45 staff work in our 2 care home5, which accounts for approximately 70% of our income and expenditure. Day opportunities- 14 staff work in our day centre, which accounts for approximately IO% of our income and expenditure. Employment and education- 17 staff work in our Skills Bridge centre, which accounts for approximately 20% of our Income and expenditure. Achlevements and performance Soclal Enterprlse Award 2023 In March 2024 HS4L won the Social Enterprise Yorkshire and Humber - Large Social Enterprise lover £200k Income) of the Year120231 Award. The judges summed up why they chose HS4L against the other shortlisted finalists sayin81 "they are an impressive and inclusive organisation that is growing to meet the needs of thelr cllent base" The award is a credit to staff In all parts of the charlty and further demonstrates their commitment and passion for the invaluable work they do. Recrultlng and retalnlng our staff "Recrultment and retentlon were already a major concern for employers,. now, after the Covld-19 pandemlc rava8ed the sector and the UK exited the EU, it has become firmly entrenched as an exlstential threat for the foreseeable future., (Neil Eastwood, Savin8 Social Care, 20231. The Care Quality Commlsslon - State of the soclal care sector report120241, stated that 'desplte recent reductions driven mainly by international recruitment. the sector still has a vacancy rate around 3 times higher than the wider economy. Furthermore, with turnover at 27%, this meant that at the end of 2023124, over a quarter of staff in care homes had left their roles within a year" Provldlng quallty service provision in a highly regulated sector requSre5 51gnific3nt staff ski115 and competences. Until this reporting period12023.2024}. H54L had been fortunate to have minimal turnover which meant that staff built lon8-term relationships with our beneficiaries who often have complex, coexistln8 health and social care diff iculties. During the reporting period, largely as a response to the cost-of-living crisis, nearly 25% of our care staff left the sector altogether. Ninety percent of applications for fillln8 these vacancies were coming from non-UK domiciles seeking sponsorship to extend either student or dependency visas. When comparing the Cvs, job experience, and qualifications of these applicants with local candidates, the standard was Strikingly high. The local candidates we did encounter often had fractured Cvs and disclosed mental health difficulties, which affected their reliability in previous roles. Page 6
Harrogate Skills 4 Llvlng Centre Trustees, Report Contlnued In October 2023, we decided to apply for a sponsor license. Although the proces5 was complex, it opened the door to a new workforce. Over the past 12 months, we have hired four Nigerian nationa15 at Brackenley Care Home and one Zimbabwean national. a5 well as another Nigerian national at 8riardene Care Home. One of our recruits from Ni8eria wa5 appointed directly to a senior role, demonstratin8 competence In leading shifts and supervlslng the team from the first shift and qulckly earnln8 the respect of her colleagues. In total, we have paid for four 5pon50r5hip certificate5. The costs associated with our license and sponsorship certificates have largely been covered by a grant from the International Recruitment Bursary, All our international staff have been with u5 for at least eight months; one has alreadv completed her care certlficate, another is enrolled In a level three diploma. and a third ha5 been accepted into the nurse associate training program, during which She will WDrk with us. 8y pursuin8 this new recrultment strate8y, we have successfully malntained safe staffing levels with competent, skilled workers. 8est Interests De¢lsSons The Deprlvatlon of Llberty Safeguards IDOLS} were introduced under the Mental Capacity Act {MCAI 2005. The safeguards were designed to protect the human rights of people aged 18 or over if they do not have the mental capacity to consent to thelr care arrangements and they need to be deprived of thelr liberty. The safe8uards apply In care homes and hospltals, If a person is deprived of their Ilberty, they are not free to leave the premlses on a permanent basls, for example to live where and with whom they choose to, and they are subject to continuous supervision and control. This means thev are monitored or supervised for significant periods of the day, and they are not allowed to make Important declsions about thelr own Ilfe. The safeguard5 are vltal in ensurin8 that such deprlvatlon of Itberty only happens when it is necessary, proportionate and in the person's best Interests. Representing our beneficiaries, best interests is a key part of our service dellvery, whlch can require an in-depth knowledge and understandin8 of the Mental Capacity Act 200S. The following two examples illustrate thi5 in practice.. The 2023124 period presented the home {Briardene} with the challenge af supporting a resldent with mental health needs and learning disabllitie5 in maklng decision5 regarding their care for end-stage kidney disease. Management and staff were concerned that the resident mi8ht be denied access to dialysis due to their learning disability. as this seemed to be the case in initial discussions. The home mana8er skillfully coordinated a best interest process involving all healthcare professionals and the resldent'5 family, ensuring that all prlnciples of the Mental Capaclty Act were upheld. Various methods were employed to help the resldent understand both dialysls and an alternative conservative treatment pathway. Thls included visits to the dialysis unit at York Hospital and multiple home visits. Ultimately, the best interest decision concluded that a conservative pathway was the best option, but only after thorou8hly exploring every available option, including solutions for on8oln8 Stafflng to support multiple treatments a week, reassuring the family that resources would not Influence the outcome. Page 7
Harrogate Skills 4 Living Centre Trustees. Report Continued Both our homes have experienced occasional diagnostic overshadowing where a healthcare professional attributes someone's symptoms or behaviours to their learning disability or autism without exploring other physical or mental health determinants. It means co-existing health conditions such as anxiety, depression, hormone imbalances and pain conditions can be overlooked without persistent advocacv. Brackenley resident (PI who has been with us for over 30 year5 wa5 h3VI n8 a great deal of trouble with severe arthrltls In her knee, an x-ray showed that her knee was bone on bone which will have been extremely painful. Her GP, however, decided that she couldn't have a new knee a5 In his opinion, P wouldn't cope with the recovery. This didn't 51t well with the staff team 50 we asked for a second opinion from another GP at her sur8ery who a8reed that the operatlon should go ahead and made a referral to the consultant to meet her. The consultant also 38reed that the operation needed to happen as P is relatlvelv voun8 and In extreme pain, often needing a wheelchair to get out and about, The mana8er contacted the learning disability nurse specialist at Harrogate h05Pital and organi5ed an Independent Mental Capaclty Advocate IIMCA) to come and see P and spend time with her to ensure that she wanted a new knee. The IMCA helped P understand what havin8 a replacement knee would be like and dave her information in easy-read and videos to watch, to further Inform her understandin8. All parties a8reed that it was in her best interest to 80 ahead wlth the operatlon and the dlsablllty nurse practltloner booked P's theatre slot. The sur8ery went well, and staff then supported P on the ward os she recovered and continued to support her to regain her confidence in her new knee, Malntalnlng quallty marks and accredltatlon5: l Excellence in Care assessment feedback - HS4LC IHarro8ate Skills 4 Livin8 Centre) are based in the centre of Harrogate and operate a day service for adults wlth learnlng disabilltie5 and autism. H54LC has two resldential care homes, Brackenley and Briardene, The Homes provide residential care to people who may be livln8 Wlth a learnln8 disability or autistic spectrum disorder, dementia. physical disabillty, sensory impairment, mental health need5 or an eating disorder. Both homes provide twenty-four-hour residential care to 26 residents in total. The two Homes were Successfully reviewed in February 2023. Subsequently, HS4LC concentrated on embeddlng excellence still further. The current focus Is on 8ettin8 things right first time, and this includes recruitment, wlth a need to get a person that fits the job and the culture. In addition. the 18 months has seen PCS (Person Centred Software) bein8 massively increased In Its scope - 'There was a clear determSnatlon to maxlmlse Its potentlal,. PCS Is now recording and reporting the highly personallsed servlce whlch Is IndicatSve of HS4LC. 'PCS Is demonstrating the lengths we go to in order to en8age and support in a person centred. totally inclusive approach, This review provided the opportunlty to discuss the impact of PCS and the continuous improvements being made by HS4LC in their determination to maintain excellence Page 8
Harrogate Skills 4 Living Centre Trustees, Report Contlnued Information, advice and guidance {IAGI - Matrix Standard maintained10912024} Learners enter the service through self-referral. signposting from NYC. or as an 'added value offerf for residents of the two residential homes, The USÈ of social medla has proved to be particularly beneflcial In attracting new leaf ners and this is now bein8 tracked by the Centre Manager to ascertain which channel works best. When an enquiry comes in, the administration team gathers relevant information from the referrer, potential learner, or family member about their likes, dislikes, interests, medical history, or phy51cal needs. This ensure5 the right 'match' of service5 to individuals. Detailed information is 8iven about the courses on offer, which may also include costs, any accessibility consideration5, and the venue. The organisation's website is also a good place to gain informatlon, and thi5 has improved over recent years to include case studies and more detalls on each service offered. Courses have a baslc outllne with the exact content bein8 shaped by the learners themselve5. It is not unusual for everyone in the group to have differing targets or milestones to achieve and tutors work hard to ensure the session meets these. Each learner accessing the service has a different set of needs and desires which are noted on Individual learnin8 plans. The main objective of the service Is to meet these needs which could Include partlclpatlng more fully In society, Baining employment, or developin8 new skills. Many of the learnin8 plans chan8e as learners are exposed to new experiences. with revisions being noted and cted on. Progress is monitored throu8h observations. reviews of learnin8 plans as well as more naturally occurrin8 interactlon wlth learners. Most of the objectives around developing new skills Wlthin learning plans are met althotJ8h due to the nature of some of the learners, disabillties, some are 'not met yet, and carrled over to the next year or session. In most cases these are then met, or 8ood progress is made towards them. Everyone makes progress in some way although this can sometSme5 be in areas not expected. Stimulatin8 opportunitie5 continue to be added to the Support services on offer for learners such as the Café a short distance away from the Day centre. This provldes a real-llfe experlence of the world of work for many learners, "It's a 8ame-changer, there are so many opportunities for our learners to get a proper lob and develop really Important skllls" As several of the learners are also resldents of the homes, staff from across the or8anlsatlon now work much more closely, with some shared resources resultinB in a more complete picture of learners, needs and progre55. 'It'5 lovely when someone from one of the homes tells me that X was trying somethin8 Out in the home that we'd done here." Much of the learner's success is down to the commitment and passion of the staff. This has been especially evident post panéemic as the whole team have shown how adaptable and flexible they are, with numerous examples being shared during the assessment. H•alth Inequalltlgs Health inequalities for autistic people and people with a learning disability is still an unacceptable issue. The latest Learning from Lives and Deaths- people with a learning disability and autisti people ILeDeR} report, published in November 2023, highlighted that life expectancy for these groups of people rernains lower than for the general population. The report again shows that people from all ethnic minority backgrounds are at an increased risk of premature death. Page 9
Harrogate Skills 4 Living Centre Trustees, Report Continued While the report shows evidence of an Increase in Ilfe expectancy for women with a learning disability, they are still dying 23 years earlier than women in the general populatlon. In addition, the number of deaths of people with a learning disability who live in the most deprived areas of the country are 3 times more than those livin8 in the least deprived areas. The LeDeR report goes on to say that 42% of deaths of people with a learning disability were rated as avoidable, compared with 22% for the 8eneral population. Only around a quarter of people with a learning disabillty were recorded on the learning disability register, which means that many people are missing out on the proactive care and treatment thev are entitled to. Despite fewer new referrals for autism diagnoses over 2023124, the average waltin8 tlme to start an assessment reached a peak of nearly a year1328 day51 in April 2024, rather than the recommended 3 month5. HS4L provldes services and support that aim to tackle the root causes of health Inequalltles wlth an emphasls on maklng informed choices that are more likely to lead to better long-term health outcomes. For example, sesslons maklng healthy meals or taklng regular physical activities, such as walkln8 and 8oln8 to the 8ym. Unfortunately, many of our beneficiaries are unable to access mainstream actlvltles such as lelstjre centers tndependently but can 8ain valuable health benefits, with our support and encouragement. Staff also make sure that our beneficiaries get the care and support that they should receive from primary health care by signposting to relevant services and liaisin8 With professional5, Future support services will continue to focus on helpin8 our beneflclarles to overcome the health Inequalltles that they face. Working in partnership wlth other local providers and prlmary care provldersls Ilkely to produce a more lolned-up approach to overcoming these seemingly Intractable Issues and H54L wlll be proactlve In seeklng Ilke-minded partners to achleve long term and lastin chan8es. Mid-summer 2024, HS4L led a partnership funding bid to the Yorkshire and Humber Inte8rated Care 8oard for a project aimed at tackling systernic health inequalities such as diagnostic overshadowing, but the bld was not successful, Diagnostic over5hadowin8 in the context of learnln8 disabllltles this means that 'symptoms of physical111 health are mlstakenly attrlbuted to either a mental health/behavioural problem or as beln8 Inherent In the person's learnln8 dlsabllltles, (Emerson and Baines, 20101. Our m•ln goals are outllned In our $tr•tegi¢ bu$lno¥$ pl•n120224025}. l The development of specialist supported houslng in the localitv. 2 Improvin8 engagement with our local learnin8 disability and autistic community. 3 Increasing income in both our social enterprises and maximising employment opportunitles for our beneficiaries, 4 Diversifylng our board and developln8 a user-led sub-group. Pa8e 10
Harrogate Ski115 4 Llving Centre Trustees, Report Contlnued Progress agaln$t Ih•s• goals: 1 Specialised Supported Housln8 {SSHI -workin8 wlth property developer Purpose Homes limited and Registered Housing provider Westmorland Housing Assoclation limited, H54L are due to take on the provislon of care of a 6-apartment block. on 20 January 2025. Applications to CQC and NYC ara bein9 pro¢8ssed and polenlial lenanls assessad lor occupation in early February 2025. Built on the site of the former Little Wonder Hotel and completed in late Autumn 2024. Little Wonder House has 6 modern, specialised supported living apartments over 3 floors. Each apartment is self-contained with living room, kitchen, shower/toilet and separate bedroom. Office and stoff 51eep-in accommodation 15 on the 3rd floor. Outside the property there Is a small communal area and parkin8 for one car. Two further staff and visitor parking spaces are allocated in the car park of the adjacent property Epsom House. Located less than a mile from the town centre the apartments are within easy walking dlstance of shops and all local amenitles. Llttle Wonder House Is well served by publlc transport with a bus stop less than 25 metres away glvlng access to local servlces as well as those further afleld, The accommodation is sultable for adult5 Wlth mlld to moderate learnlng di5abillties and autlsm who have a de8ree of independence but require support and 8uldance to malntain autonomy and enhance the quallty of thelr lives. Llttle Wonder House alms to provide a safe, Inclusive, and empowerlng envlronment for six independent adults with learning difficultles and autlsm. Our core objective is to foster autonomy whlle ensurln8 tallored support that enables Indlvlduals to thrive In thelr dally Ilves. We are Communlty en8a8ement- HS4L's Natlonal Lottery funded 'engage-22' project was completed in the utumn 2023, The report outlined what 'a good life looked like. wlth suggestions for where thlngs could be better. and improvements made. A small 8roup of people with lived experience formed a co-production 8roup consider the next Steps and way5 to code5ign future Service provision. 3 Increasin8 income and opportunlties for employment- both our soclal enterprlses have worked hard to increase revenue whilst continuing to provlde opportunltles for work experlence and 8ainin8 transferable work skllls. Demand for these opportunities 15 high and we're currently operating a waiting list. Café sale5 have increased by over IO% and remain steady. Chocolate sales have fallen Ilttle and we're workln8 With a marketin8 advisor to improve our reach. We're currently 80in8 through SALSA (Safe and Local Supplier Approval) self-assessment prior to a full audit. We need SALSA accreditation to supply supermarkets and It'll demonstrate our commitment to high quality food standards. Operational staff are workin8 hard to Increase Income and ralse awareness of our 4 0lverslfyln8 the board - HS4L continues to look for more trustees in order to dlversify the board further. Further de¥elopmentS: Our day-centre numbers have returned to close to pre-pandemic levels with re8ular referrals bein8 taken. Page 11
Harrogate Skills 4 Living Centre Trustees, Report Contlnued Skills Bridge student numbers remain steady for the period In-351. Towards the end of the reporting period, we began the Rise2Thrive. UK Shared Prosperity funded programme which will continue to support both economically active and inactive people wlth learnin8 disabilities and autism to gain skills, qualifications and work experience with the ultlmate goal of paid employment for some. H54L is both a keyworking partner and intervention provider. It is anticipated that the UKSPF will continue beyond spring 2025. Whilst improving wellbeing for our beneficlaries underpins all our work, we will need to improve our data gathering and use of metrics to clearly show what specific benef its are attributable to our work and thereby demonstrate our impact. Our 'theory.of-change' model needs to be finali5ed and shared more widely. We currently have several staff trained to use the Star Outcomes assessment process which takes holistic approach focused on important domains that influence the individuals, outcomes. fo make the most of this valuable assessment tool we will need more trained staff in all areas of the charity. Using Stars Outcomes, comblned wlth reco8nlsed tools for measuring mental wellbein8 such as the Short Warlck Edlnburgh Mental Wellbeing Scale ISWEMWBSI will 8ive HS4L more opportunltles to capture data and demonstrate Impact more conslstently. Flnanclal revlew We are disappointed to report that there has been a further decrease in total charlty f und5 thi5 year from £1,293,253 in 2023 to £1,172,850 in 2024, largely as a result of r151ng wages, interest and resources costs. Total funds Include £1,002,458 Unrestrlcted funds and £170,392 Restricted funds. Two unexpected care home volds contrlbuted to the decrease In funds, however we are pleased to report that both have been filled by the time of this report. Management have continued to work on reviewing supplier contracts in order to keep a stronger control over spiralln8 overheads. Whilst progress has been made wlth reduced ener8V Costs and the BOE Interest rate reducing, wages costs continue to rise followln8 the impact of the government's budget pollcy declslons. We are pleased to report that slnce year end, the BOE interest rate ha5 continued to fall, which is having a favorable impact on our previously ri5in8 interest costs, While the majority of our income contlnues to be derSved from statutory contracts. amidst risin8 wages costs. local authorltles have been prompt and supportive in our requests for revlews of Individual contracts, where client care needs have increased or altered. Furthermore we have contlnued with our success in securin8 additional future grant and contract income from other sources. Page 12
Harrogate Skills 4 Living Centre Tru5tees' Report Continued Grants received in the reportin8 period from: IGEN Trust Shears Charitable Foundatlon Bailey Thomas Foundation Fenton Trust HS4L are most 8rateful to all our supporters, volunteers and benefactors who recognise the value of the work we do, and we wlll contlnue to support Our beneflclarles to lead healthy, happy and fulfllled lives by providin8 choices and opportunities that w511 lead to positive outcomes and personal well-being. Reserves The level of reserves held by the charity is calculated annually by the business plannin8 sub-group taking into account all potential risks to the charity's finances. The aim is to have two to three months of operatin8 Costs as free reserrfes. However the current level Is £80.000 based on net current assets. Plans for Future Perlods Our 2022.2025 business plan sets out our main 8oals and objectlves. User-involvement and co- production are seen as essential elements for third sector organisations wlshing to flnd solutions to systemic difficulties wlthin health and soclal care. Wherever feaslble and wlthin current resources, HS4L will seek grant fundln8 to ameliorate and facilitate additional projects that fall wlthln our core alms and objectives for instance, overcomln8 health Inequalltle5 by tralning 'health ambassadors, and supporting young people and thelr families durlng 'transitlons' between chlldren's and adults, servlces. Grant applicatlons wlll also be made for core fundlng a5 a result of our budget forecast. HS4L tries wherever possible to gain feedback from our beneficiaries both about the services and support they're receiving as well as actlvlties they'd like to do in the future. These views are fed back to the trustees vla our business planninB sub-group and are reflected in our strate8ic plans. We need to find ways to measure appropriate metrics that will clearly show how our beneficiaries are achieving positive outcomes throu8hout thelr tlme with us. This is a complex area needin8 significant focus over to comln8 years. The trustees are fully supportlve of the charity's dlrectlon and activitles which continue to meet the needs of beneficiaries and their families. The board recognlse the need to consolidate funds in the short to medium term and will only develop new provlsion where the business case demonstrates a hi8h likelihood of a 8ood return on resource investment. The economic climate remains challenging for all charities and particularly those in the health and social care sector. Bein8 efficient with our resources and finding savings where possible continues as a high priorlty. Page 13
Harrogate Skills 4 Living Centre Trustees, Report Continued Dlsclosure of Informatlon to audltor. Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there15 no relevant information that they know of and of which they know the auditor is unaware. The annual report wa5 approved by the trustees of the charity on and signed on its behalf 8 Grant Trustee Page 14
Harrogate Skills 4 Llving Centre Statement of Trustees. Responsibilities The trusiees (who are also the directors of Harrogate Ski115 4 Living Centre for the purposes of company lawl are responsible for preparing the trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. Company law reqLFires the trustees to prepare financial st3tements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources. including its income and expenditure. for that period. In preparing these financial statements, the trustees are required to.. select suitable aCCOLsnting policies and apply them consistently: observe the methods and prlnciples in the Charities SORP,. make judgements and estimates that are reasonable and prudent: state whether applicable UK Accounting Standards have been followed. subject to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and dixlose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply wlth the Companles Act 2006. They are also responsible for safeguarding the assels of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irre8ularities. 2815 Approved by the trustees of the tharity on ........... and signed on its behalf by.. B Grant Trustee Page.15
Harrogate Skills 4 Living Centre Independent Auditor's Report to the Members of Harrogate Skills 4 Living Centre Opinion We have audited the financial statements of Harrogate Skills 4 Living Centre Ithe 'charity'l for the year ended 31 August 2024. which comprise the Statement of Financial Activities, Balance Sheet. Statement of Cash Flows, and Notes to the Financial Statements, includin8 a summary of significant accounting policies. The financial reportin8 framework that ha5 been applied in their preparation is applicable law and United Kingdom Accounting Standard5, including Financial Reporting Standard 102 The Finonciol Reporting Stondord opplicoble in the UK ond Republic of Irelond (United Kingdom Generalty Accepted Accounting Practice). In our opinion the financial ststements.. give a true and fair view of the state of the charity's affairs as at 31 August 2024 and of its incoming resources and application of resources for the year then ended- have been properly prepared in accordance with United Kin8dom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISA5 IUKII and applicable law. Our re5ponsibilitie5 under those standards are further described in the Auditorfs responsibilities for the oudit of thefinGncial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, includin8 the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conduslons relating to going concern In auditing the financial statement5. we have concluded that the tru5tees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertaintie5 relating to events or conditions that. individualty or collectively, may cast significant doubt on the charity's ability to continue as a going concern for B period of at least twelve month5 from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the tru5tee5 With respect to going concern are described in the relevant section5 of this report. Other Informatlon The other information ¢omprise5 the information included in the annual report other than the financial statements and our auditorfs report thereon. The trustees a re5pon5ible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and. except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doino $0. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit. or otherwise appears to be materialty missLlted. If we identify such material inconslstencies or apparent material misstatements. we are requifed to determine whether this gives rise to a material misstatement in the financial statements them5efves. If. based on the work we have performed, we conclude that there is a material misstatement of this other information. we are reqvired to report that fact. We have nothing to report in thls regard. Page 16
Harrogate Skills 4 Living Centre Independent Auditor's Report to the Members of Harrogate Skills 4 Living Centre Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the Trustees, Report, which includes the Directors, report prepared for the purposes of company law. for the financial year for which the firsancial statements are prepared is consistent with the financial statements; and the Directors, Report included within the Trustees, Report has been prepared in accordance with applicable legal requirements. Matter5 on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors, Report included within the Trustees, Report. We have nothing to report in respect of the following rnatters in relation to which the Companiès Act 2006 requires us to repoft to you if, in our opinion.. adequate accounting records have not been kept. or returns adequate for our audit have not been received from branches not visited by us,. or the financial statements are not in agreement with the accounting records and returns- or certain disclosures of trustees remuneration specified by law are not made,. or we have not recelved all the information and explanations we require for our audit,. or the trustees were not entitled to prepare the f1nancial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the Trustees, Report and from the requirement to prepare a Strategic Report. Responsibilities ot trustees As explained more fully in the Statement of Trustees. Responsibilities, the trustees. who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine 15 necessary to enable the preparation of financial statements that are free from material rnisstatement, whether due to fraud or error. In preparing the financial Statements. the trustees are responsible for assessing the charity's ability to continue as a going concern. disclosing. as applicable. matters related to going concern and using the going concern basis of accountinE unless the trustees either intend to liquidate the charity or to ¢ease operations, or have no realistic alternative but to do so. Page 17
Harrogate Skills 4 Living Centre Independent Auditor's Report to the Members of Harrogate Skllls 4 Llvlng Centre Auditoes responslbllltles for the audlt of the financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due lo fraud or error. and to Issue an auditorfs report that includes our oplnion. Reasonable assurance is a high level of assurBnce. but IS not a guarantee that an audit conducted in accordonce with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to Influence the economic decisions of users taken on the basis of these financial statement5. Irre8ularltles, Including fraud. are instances of non.compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud. is detailed below. Our approach to identifying and assessing the ri5k5 of material misstatement in respect of irregularities, including fraud and non<ompliance with laws and regulations, was as follows.. the èngagement principal ensured that the engagement team collectively had the appropriate competence. capabllitles and skills to identify or recognise non-compliance with applicable laws and regulations: we identified the laws and regulations applicable to the charity through di5CUS5ions with directors and other management, and from our commercial knowledge and experience of the charitable sector,. we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charityi includin8 the Companie5 Act 2006. tdxation legislation and data protection, anti-bribery. employment, environmental and health and safety legislation.. we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and Identified laws and regulations communicated within the audit team regularly and the team femalned alert to instances of non-¢ompli3nce throughout the audit. Page 18
Harrogate Skllls 4 Llvlng Centre Independent Audltor's Report to the Members of Harrogate Skills 4 Living Centre We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by.. makin8 enquirles of mana8ement as to where they considered there was susceptibllity to fraud, their knowledge of actual, suspected and alleged fraud,. considering the Internal controls in place to mitigate risks of fraud and non-compliance wlth law5 and re8ulations,' and under5tandin8 the de51gn of the charlty's remuneratlon pollcies. To address the rlsk of fraud through management bias and override of controls, we.. performed analytScal procedures to identlfy any unusual or unexpected relatlonships,, tested journal entries to Identlfy unusual transactlons a55e55ed whether Judgements and 055umptions made In determlnin8 the accountln8 estlmates were Indlcatlve of potentlal bias; and investigated the ratlonale behlnd slgnlfltant or unusual transactlons. In response to the risk of IrrÈgularitles and non.compliance with laws and regulatlons, we designed procedures which Included. but were not limlted to.. greelng flnanclal statement dlsclosures to underlyln8 supporlln8 documentation,. readin8 the minutes of meetin8$ of those char8ed with governance: enquiring of management as to actual and potential litl8ation and claims,, and reviewlng correspondence with HMRC, the company's le8al advlsor5 and any other relevant re8ulator Of bodv. There are inherent Ilmltations In our audlt procedures descrlbed above. The more removed that laws and re8ulatlons are from flnanclal transactlons, the less likely it is that we would become aware of non-compliance. Auditin8 Standards also limit the audlt procedures requlred to Identlfy non-compllance with laws and re8ulatlons to enqulfy of the directors and other management and the Inspectlon of re8ulatory and legal correspondence, If any, Page 19
Harrogate Skllls 4 Livlng Centre Independent Auditor's Report to the Members of Harrogate Skllls 4 Llvlng Centre Material mlsstatements that arise due to fraud can be harder to detect than those that arise from error as thev may involve deliberate concealment or colluslon. A further description of our responslbilities is 3vailable on the Finoncial Reporting Council's website at https.'/lwww.frc.org.uklauditorsre5ponsibilities. This description forms part af our auditor's report. Use of our report This reportls made 501ely to the charlty's mernbers, as a body. In accordance wlth Chapter 3 of Part 16 of the Companie5 Act 2006. Our audlt work has been undertaken so that we might state to the charlty's members those matters we are required to state to them In an audltorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charlty and the charity's members as a body, for our audlt work. for Ihls report, or for the oplnions we have formed. Deborah Fletcher-mcvay I For and on behalf of Xeln Statutory Audltor or Statutory Auditor) udlt Llmlted Trlnlty House Thur5ton Road Northallerton DL6 2NA Date: Iqls lis Page 20
Harrogate Skills 4 Living Centre Statement of Financlal Actlvlties for the Year Ended 31 August 2024 (Includlng Income and Expenditure Account) Unre5trlcted funds Restrlcted Income Funds Note Tot312024 Income and Endowments from.. Donations and legacies Charitable activities Total Income Expendlture on: Charltable actlvitSes Other expendlture Total Expenditure Net incomellexpenditurel Transfers between funds Net movement In funds 10,995 2,419.462 2,430,457 450 11,445 2,445,512 2,456,957 26,050 26,500 12,542,762) 135,1681 12,577,930) 12,542,762) 1112,3051 135.1681 18,6681 12,577,930) 1120,9731 16 1112,3051 18,6681 1120,9731 Reconclllatlon of funds Total funds brou8ht forward Total funds carrled forward 1,114,193 1,001,888 179,060 170,392 1,293,253 1,172,280 16 Note Unrestrlcted funds Restrlcted Income Funds Total 2023 Income and Endowments frorn: Donations and leBacie5 Charitable activilies 2,621 2,253,289 2,255,910 14,059 29,403 43,462 16,680 2,282,692 2,299,372 Total Income Expendlture on: Charitable activities 12,335,724) 140,4021 12,376,126) Othef expenditvre Total Expendlture Net incomellexpendlturel Transfers between funds 12,335,724) 179,8141 140,4021 3,060 12,376,126) 176,7541 16 Net movement in funds Reconclllatlon of funds 179,8141 3,060 176,7541 Total funds brought fofward Total funds carried forward 1.194,007 1.114,193 176.000 179,060 1,370,007 1,293,253 16 All of the charity's actlvities derive from continuing operations during the above two period5. The funds breakdown for 2024 is shown in note 16. Page 21
Harrogate Skills 4 Livtng Centre (Registration number: 07219977) Balance Sheet as at 31 August 2024 2024 2023 Note Fixed assets Intangible assets Tangible as5et5 io 83.327 1.899.079 1,982,406 104.159 1,933,484 2,037,643 li Current assets Stock 6.971 1ixj.oio 239,813 Debtors 12 81,014 340,740 Cash at bank and in hand 346.794 421,754 Creditors: Amount5 falling due within one year Net current assetsllliabilitiesl 13 1265.6341 81.160 1263,8011 157.953 Total assets less Current Ilabllltles 2.063.566 2,195,596 Creditors: Amounts fallin8 due after more than one year 14 1891.2861 1902.3431 Net a55ets 1,172,280 1,293,253 Funds ofthe charlty: Restrlrted In¢ome fvnds 170.392 179,060 Unrestrlcted funds 1.001.888 1.114,193 Total funds 16 1.172.280 1.293,253 The financial statements have been prepared in accordance with the special provisions of Part IS of the Companie5 Act 2006 relating to small companies The ial statements on page5 21 to 36 were approved by the trustees. and authori5ed for issue on .and signed on their behalf by: B Grant Trustee Page 22
Harrogate Skills 4 Living Centre Statement of Cash Flows for the Year Ended 31 August 2024 2024 2023 Note Cash flows fram operating activities Net incomellexpenditurel Adlu5tment5 to cash flows from non-cash Itern5 Depreciation Amortlsatlon 1120.9731 176.7541 85.267 20.832 1.375 113.499] 82,215 20,832 IProfltl/loss on disposal 26,293 Worklng capitsl adlustments Decreasellincreasel in debior5 Decreasellincreasel in StkS IDecreasellincrease in creditors Net cash flows from operatin£ attrvities 12 118.996} 16.9731 2.832 136,636) 145.6061 13 35,532 16,219 Cash flows from Investlng actlvlties Purchase of tangible fixed assets Sale of tangible fixed a55ets Net cash flows from investing attivitie5 li 152,235} 1452.1911 152.235) 1452,1911 Cash flows from flnanclng activities IncreasellDecreasel in loans and borrowings Net increase in cash and cash equivalents Cash and cash equivalents at I September Cash and cash equivalents at 31 August 13 112.0561 1100,9271 340,738 290,582 1145.3901 486,128 340.738 239.811 Reconclllatlon of net cash flow to movement in net funds (Decreaselllncrease in cash Cash outflow from repayment of loan51 Ilnflow from new loans} 1100,9271 12.056 1145,3901 1290,5821 Change in net Idebtllfunds resulting from cash flow5 188.8711 1435.9721 Net debt at I September 2023 1574,6611 1138,6891 Net debt at 31 August 2024 18 1663,5321 1574,6611 All of the cash flows are deriwed from continuing operations during the above two periods. Page 23
Harrogate Skllls 4 Llvln8 Centre Notes to the Flnanclal statements for the Year Ended 31 August 2024 Charity statu5 The charity 15 a charitable company. inc¢rporated In England and Wales. limiied by guarantee and con5eouentlv does not have share capital. The address ol it5 registered office is.. 9 North Park Road Harrogate North YoshIre HGI 5PD Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets ol ihe charity in the event ol liquidation. Thè accounts are presented In Sterling IGBPI. Actouniln8 pollcles Summary ot 5i8nificant 4ccountinB polldes and key accountlni est5mates The principal accounting poltcie5 applied in the preparation ol these financial statement5 are set out below. These policiès have been cortsistentty applièd to a51 the years presented. unless otherwise stated. Statement of compllance The financial statement5 have been prepared in accordance with Accountin8 and Reportin8 by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic ol Ireland IFRS 1021 lelfective l Jartyary 20191 Ichaiities SORP IFRS 10211. the Finantial Reporting Standard applicable in the UK and Republic of Irdand IFRS 1021 and the Companie5 Act 2006. 8asls of preparatlon Harrogate Skills 4 Living Centre meets the definitlon of a public benef5t entity under FRS 102. Assets and liabi1Sties are initially rectsgnised at historical cost or transaction value unless Otherwise staled in the relevant accountin8 policy notes. Golni concern The irnsiees consldef ihat there are no material uncèrtaintles about the chafity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of asse15 held by the charity. Income and endowments All income is reco8nised once the charity ha5 entitlement to the income, It Is probable that the income will be received and the amount of the income receivable can be measured reliably. Income derived Irom the provision of Ktstrd5 and 5ervice5 IS Shown net of VAT. Page 24
Harrogate Skills 4 Living Centre Notes to the Flnanclal Statement5 for the Year Ended 31 August 2024 Oonatlons and legacles Donatlons are fecognised when the charity has been notified sn writing ol both the amount and 5ettlernent dale. In ihe event that a donation is subject to conditions that fequife a level of performance by the charity before the charity 15 entitled to ¢he funds, the income 15 deferred and not reco8nised until either those conditlons are fully met. or the fulfilment of those conditions is wholly wSthln the control of the charity and it is probèble that these conditions will be fulfilled in the reportin8 period. Gr&nts recelvable Grants received ar• declared as income In the period of recelpi, unless they relate speciflcally to a purpose in a l•ter perlod. Expendlturo All expenditure Is rectsgnistd once there is a IÈRal or constructbve obllgation to that expendlture, li is probable settlement is requlred and the amount can be measured reliably. All costs are allocated to the applicable expenditufe headlng that a8ere8ate $lmllar costs lo rhat cate80ry. Where costs Cannot be directly attrlbuied to p¥rtlcular headings ihey have been allocated on a basis conslsteni wllh the use of resources. with central staff costs allocated on the basis of time spent, and éeprÈ¢iation charges allo¢8ted t)n the portion of the asset's use. Oiher support costs are allocated based on the spread of staff costs. Chorltsble actlvltles Ch¥rliable expendlture compr1$ those Costs Incurred by the charity In the delivery of 1¢$ activitles and services for Irs beneliclarles. li Includes both costs that can bt ¥llocated dlrectly to such actlvltie5 and those costs of an Indireci nature nocessary to support them. Governance Costi These Include ihe cosis attrlbutable to the chafltV5 compllonce wlth consti(utlonal and statutory requirements, IncludSng audlt, strateglc management and trustees's rneetlngs and relmbursed expenses. T•x8tlo The charlty Is consldered to pass the tests sèt out In Paragraph I Schedule 6 of the Flnance Act 2010 and Iherelore it meets the delinitlon of a charitable company for UK corporation tax purposes. Accordln8ly, the ch8rlty Is potentSally exempt from taxatlon In respect of In¢orne or ¢opltal 8•ins received wlihln categories covered by Chapter 3 Part 11 of the Corporatlon Tax Act 2010 or Secllon 256 01 the Taxatlon ol Charge¥ble Galn5 Act 1992, to the extent that Such incorne or gains are applied excluslvely to charltible purposes. Tanlible lixed #ssets Indivu¥l fi¥ed a55etS C05ting £100.00 or more are initially recorded ai cosi. less any subsequent accumulated depreclation and subsequent accumulated irnpairment lossès. Page 25
Harrogate Skills 4 Llvlng Centre Notes to the Financial Ststements for the Year Ended 31 August 2024 Amortlsatlon Amortisation is provided on intangible fixed assets SO as to write oll the cost, les5 any estimated residual valuè. over their expected useful economic life as follows: Asset clas5 Amortisation fflethod and rate Goodwill 14 year5 Strai8ht line Depreclatlon Depreciation 15 provided on tan6ible Fixed 0s$etS 50 ?$ to write off the cost or valuation. less any estimated residual Value. over their expected useful economic life as follows: Asset class Freehold 8uildlng Leasehold Improvement5 Fixtures and fittings Office Equlpmeni Plant and machinery Moior Vehicles Depreclatlon method and rate 2% Siraight line 7.5% Straizht line 20% Reducing balance 20% Reducing balance 20% Reducing balance 20% Reducing balance Stock and finlshed Boods Stock and finished goods are valued at the lower of cost and net realisable value. Trade debtors Trade debtors are amounts due from customers ltsr merchandise gold or services performed in the ordinarv tr$È of business. Trade debtor5 are rero8ni5ed initially at the transaction price. They are subsequently measured at amorti5ed cost sing the effectlve Interest method. less provislon for Impalrrnent. A provlsion for the impairment of trade debtors is established when there LS objective evidence that the charity will not be able to collect all amounts due according to the oii8inal terms of the receivables. Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readlly convertlble to a known amount of ¢a5h and are 5ubjecE to an insi8nificant risk of change in value. Trade creditors Trade cfeditors are obli8ations to pay lor 8oods or service5 that have been acquired in the ordinary course of business from suppliers. Account$ payable are cla55ified a5 Current liabilitie5 if the charity does not have an unconditional ri8ht, at the end of the reportin8 period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non.current liabilities. Trade creditors are recognised initially at thè tran53clion price and subsequently measured at amortised cost usin8 the effectNe interest method. Page 26
Harrogate Skills 4 Living Centre Notes to the Finandal Statements for the Year Ended 31 August 2024 Borrowlnls Inteiest-bearin8 borrowin85 are Initial recorded at fair value, net of iran5action c05t5. Interest-bearirtg borrowings are subsequently caffied at amortised cost, wth the difference between the proceed5, net of transaction costs. and the ?mount due on redemption bein8 reco8ni5ed a5 a char8e to the Statement of Financial Actithtles over the perlod of the relevant borrowin& Interest expense Is rtto8nised on the bays of the efftctive interest method and is included in interest payable and sirnilar char8es. Borrowlngs are cl•sslfied as current Ilabilltles unless the charity has an uncondltlon•l right io defer settlement of the liablllty for at least twel¥e months after the reportln8 date. Fund structure Unrestricted income luTrJs are 8eneral fvnds that are avail•ble for use at the tnjstees's dlscretlon In furtherance of the objertlves of th¢ ¢harSty. Ilestdcted income fur$ are those donated for use In a partl¢ular ai¢• or ft)rswlflc purposes. the use of whlth Is restricted to that area or purpose. PInOnI and other post r•tlr•mèni oblliatlons The charity operates a defined contributlon pension scheme which Is a penslon plan under which fixed tyitdbvtions are paid Into • pen5i¢)n fund and the charity has no legal or constrvrtive obliiation to pay further contdbvtions even If the lund does not hold sulllcient èssets to p•y •ll employees the benefits rtlaiing to employee service In the current and prior periods. Contrlbufions to defined contributw plans are Te¢o8nised in the Stat•men¢ of Financial Acti¥ltlts when they are due. If contrSbullon payrnents exceed the contrlbutlon due for ser4lce. the excess Is r•cognlsed as a prepaymenl. Flnaftd•l Instrumenis Cl•sslficatton Flnancial assets and financial Ilabilitles are r*co8nised when the charity becomes a party to the ¢ontr4¢tual provis&ons ol ihe instrument. Finala1 Irdbilrties and equity instrurnents are da55ified according lo the substance of the contractual arran8ernents entered Into. An equity Instrnment Is any contract thit ev4denc•s • resldval Intert In the 4S5ets of the chafity after ded¢Jctin8 all of Its li•bilities. Page 27
Harrogate Skills 4 Living Centre Notes to the Flnandal Statements for the Year Ended 31 August 2024 AttnItion and measurement All financial assets and liabilities are Initial measured at transaction price linduding transaction costs), except for those financial assets classif(1 a5 at fair value through profit or 505s, which are initFally measured at fair Value (which is normally the transaction pri¢e excludirg transaction tostsl. unlèss the arrangèmènt constitutes a fin?in8 transaction. If an aiiangemeni cons11teS a financing transaction. Ihe financial asset or linanc¢al liability is measured at the wesent value ol the future payments discounted at a market rate of iftteost for a similar debt instrurnent. Financial asseis and liabilities are only offset in ihe statement of financial position when. and only when there exists a le8alty enforteable right to set off the recoentsed amounts and the charity intends eItr to settle on a net basis. or to realise the asset and settle the liability simvltaneou5ty. nanoal as5e15 are derecogni5ed when aNI only when al the contractual rights to the cash flow5 from the rinancial asset expire or are settd, bl the tharity transfers to another party substantially all of the risks ond rewards of ownership of the financial asset. or cl the chariiy, despite having retained some. but not all, snificant risks and rewards of ownership, has transferred control of the asset to anoiher partv. Financial Ikgb41ities are derecognised only when the obtytion specihed in ihe contract is discharged, cancelled or expires. Debt Instruments Oebt instrumenis which meet the folk)wing condiiions are subsequently measured at amortised cost using the eflective interest method- lal The Contractual retum to the holder is lil a flxed amount: li1} a positive fixed rate or a posittve Variable rate- or liiil a combination of a positNe or a negative fixed rate and a positr¥e variable rote. Ibl l The contract may Provide lor repayments of the princlpal or the rerurn to the holder (but noi both) to be linked io a single relevant obseivable indexof general price inllation of the currency in which the debt Icl The conlracl may prwde for a determinèble variation of the return lo the holder durin8 the life of the instrument. prnvided thai lil the new late saiisfies condition lal and the variation is not conringent on future events other than111 a thange of a contraclual variable rate.'121 to protert the holder against credit deteriorat of the issuer.'131 changes in lev$ applied by a central bank or arisi Irom than8es in relevani taxation or law- or lill the new rate is a market rate of interest and 5at15fies condition lal. Idl Therè is no tontractual pro¥iyon ihat tould, by its terms, rèsult in the Ilder losin8 the principal amount or anv interest aiiributable io the tufrent period or prior periods. Page 28
Harrogate Skills 4 Llvlng Centre Notes to the Flnan¢lal Statements for the Year Ended 31 August 2024 Dèbt Instruments Icontlnuedl lel Contractual provisions that permlt the Issuer to prepay a debt instrument or perrnit the holder to put it back to the issuèr before maturity are not contlftgent on future events, other than to protect the holder a8ain5t the credit deterioration of the issuer or a ¢han8e in control ol the issuer, or to protect the holder or issuer against chan8es In levles applled by a central bank or arlsin8 from changes In relevant taxation or law. In Contractual PfOVlSions rnay perrnit the exten5¢0n of the term of the debt instrument. provided that ihe reiurn to the holdèr and any other contractual provislons 8ppllcable durin6 the extended term satisfy the conditlon5 Of para8raphs (al to Icl. Debt Instruments that are ctasslfied as payable or recelvable withln one year on inltlal reco8nition and whlch meet the above conditions are measured a¢ the undlscounted amount of the cash or other ¢onsSderation expected to be paid Dr received, nel of Impalrmenl. Wlth the exceptlon ol some hed8in8 Instruments, othèr debt instruments not meetln8 these condlilons are measured at falr value through wollt or Ioss. CommStmÈnts to make and re¢eSve loans which meei the conditions mentiontd above are measured at cost Iwhlch mgy be nlll le55 Impalrment. Incom• trom donatloni and l•i•cl•i Unrestrlrt•d funds Total Total General Restrlcted funds 1024 2023 Donatlons and leB•¢ies: WAV Fundraisln8 Don•tlons from Indlvldual$ and oiher or8anlsatlons 450 450 14,059 10,995 10,995 2,621 10,995 450 11,445 16.680 There are no unfulfilled conditlons or contln8encies attached to these donatlons. Page 29
Harrogate Skllls 4 Living Centre Notes to the Financial Statements for the Year Ended 31 August 2024 Income from £harltable artlvltle5 Unrestrlrted funds Total Total General Other Income Restrl¢ied funds 2024 2023 Charitable income. Daycentre income Carehomè income Chocolatiere income 588,32S 1.699.655 5.207 42.236 24.721 44,318 588.325 1.699.655 5.207 42.236 24.721 44,318 513.759 1,622.093 41.483 41.327 13.248 21.379 Café income Sundry Income A(ce55 to Work Infection control grant Daycentre 8rants iGen frusi 900 900 7.750 21.653 25,150 25.150 15.000 8ailey Thomos Workforce development Itjnd 15.(rfKI 2,419,462 26,050 2,445,512 2.282,692 Included in Restricted Funds Income are grants ol E25,15012023- £21,653) awarded lor the purpose of 5UPPOrted employment and £90012023- £7,750) for management cosls. Expendlture on charmable actlvttlas Tatal Total Art11¥ undertaken dSre¢tly Actlvlty Direct CO515 support costs Irestrlctèdl 2024 2023 Consumable rewurces 146,176 37,121 48,( 146.176 1.775,506 263,809 203,610 130,812 1,594,316 268,688 228,984 Wa8es and salaries Rent and rates Office expenses Depreclatlon, amortiiation and other Similar cost5 Care Home Supplie5 Residents Activitie5 1.713.235 215,809 203.191 25,150 419 97,879 9,599 107.478 96,915 Loan interest 74,781 2,304,895 74.781 2,571,360 50.411 2,370.126 231,297 35,168 In addition io the expenditure anaty5ed above, there are also Bovernan costs of £6,57012023 £6,0} whlch relate directly to charitable activities. See note 6 for fuither details. IGen 8rani supported the funding of an employee with a Salary of £21.684. Page 30
Harrogate Skills 4 Llvlng Centre Notes to the Flnancial Statements for the Year Ended 31 August 2024 A1¥515 of iovernance and support fosts Governance ¢0sts Total Totsl 2024 202a Auditors Fees 6.570 6.000 Trustees remuner•tion and expenses There were no tNstee expenses or remuneration paid in ihe year. Staff costs The a88re8ate payroll costs were as lollows: 2024 2023 Staff costs durin8 the yearweve: Wa8es and salaries Social security Costs Pension costs 1.616.663 122,678 36,165 1 775 506 1.452.691 110,912 30.713 1594 316 The montNy average number of persorts Ilncludlng senk)r management team) employed ty the charity during the year expressed as full time Èquivalents was as follows- 2024 No 2023 No Employees 79 8012023. 791 of the above employees participated in the Defined ContribLrtion Pension Schemes. Contributn$ to the ern0Vee pension 5(heme5 for the year totalled E36.16512023. £29.0321. Pension contributn5 of £2,09412023- EI,9101 were pald on behaLf of Key Management Personnel durin8 the year. One employee IKey Manaeement Per50nnÈll received emoluments of more than £60.OCQ durin8 the year. The total employee benefits ol the key rnanagement persortnel ol the charity were £72.83612023- E63,7041. Page 31
Harrogate Skills 4 Living Centre Notes to the Flnanclal Statements for the Year Ended 31 AuAust 2024 Taxatlon The chariiy is a registefed charity and is therefore exempt from taxation. 10 Ir*t8n8lble Ilxed •sset$ Goodwill Total Cost At I September 2023 Additions 291.645 291,645 Al 31 August 2024 291.645 291,64S Amortisation At I September 2023 Charge for the year Ai 31 August 2024 187,486 20.832 208,318 187.486 20.832 208,318 Net book value At 31 Au8U5t 2024 83.327 83.327 At 31 August 2023 104.159 104,159 Goodwill arose on the purchase of Brackenley Care home. It is operating from leased business premises. The assets and contra¢15 were purchased. 11 Tan8lble fixed assets Land and buiidinÈs Furnlture and equipment Total Cost At I September 2023 Addltions 2,057,362 336.994 52.235 120,9331 368,296 2.394,356 52,235 120.9331 2,425,658 Disposals At 31 August 2024 2,057.362 Oeproclatlon At I September 2023 Charge lor the year Eliminated on disposa15 At 31 Au8ltst 2024 248.919 $0,087 211.9S3 35,180 119.5601 227.573 460,872 85,267 119,5601 526.579 299.006 et book value At 31 August 2024 1,758,356 140,723 1,899,079 At 31 Au8USt 2023 1,808,443 125,041 1,933,484 Included within the net book value ol land and buildin8s above is £1.635,95912023- EI,673,8551 in respect of freehold land and buildin85 and £122.39712023 . £134,590) in respect of leaseholds. Page 32
Harrogate Skllls 4 LNing Centre Note5 to the Flnanclal Statements for the Year Ended 31 August 2024 12 Oebtors 2024 2023 Trade debtors Prepayments and accrued income Other debtor5 53.126 39.452 26.674 48.879 5,461 81,014 7,432 ioo,oio 13 Credltors: 4mounts fJllln8 duq wlthln one •r 2024 2023 Bank loans 12.056 13,055 24.816 41.235 51,105 Trade creditors Other toxatlon arml 50clal securlty Other Credltors 43,707 46,656 59.248 A¢¢ruals and deferred income 103,967 133,590 265.634 263,801 Creditors due wlthin one year includes the followin8 Ilabilities, on whlch securlty has been 8iven by the Charity., 1024 2023 Charlty Bank 12.056 13.055 The loan 59 secured by flxed char8e on the buildln8s on East Parade. North Park Road ind Narth Barn. and a floatin8 char8e over all other èssets. There was no grant income received durini the year that relates to the followlnl p•rlod. PaEe 33
Harrogate Skllls 4 Livtng Centre Notes to the Flnancial Statements for the Year Ended 31 August 2024 14 Credlton: amounts fall1 due aftei one year 2024 2023 8ank loans 891.286 902.343 Creditors amounts fallin@ due after more than one year Include5 the following liabillties. on which seojrity has been given by the ¢harity'. 2024 2023 Charity Bank 891.286 902,343 The loan is secured by fixed charge on the buildings on East Parade. North Park Road and North Barn. and a floating charge over all other a55et5. Included In the creditors are the followlnÈ amnts dut after more than fNÈ years.. Included wthin long term Creditors is a loan Irom Charity Bank of £891.286 repayable by 288 rnOnth installment5 of E7,248.69 Interest is char8e¢J at a rate of 3% above Bank of En8lènd 8ase Rate The arnount payoble after five years 15 £822.83612023- £845,060) IS Lease Commltments monaellae operatlng lea5e5 under l year 2024 2023 8ra¢kenley Café 48,0 22,450 70,450 22.450 70.450 NoTr<ancellable operatlng lease5 ljetween l and 5 years 2024 2023 8fackenbey Cafe 192.OtM) 89.81 281.800 192.000 89.800 281,800 Nonrfancellable operatlnl lease5 o¥er S years 2024 2023 Bratkenley Café 48.0 67.3SO 115,350 33.675 33.675 Page 34
Harrogate Skllls 4 Llvlng Centre Notes to the Financlal Statements for the Year Ended 31 August 2024 16 Funds Balance at I September 2023 Incornln8 fesources R•sourc•J expendèd Transfers Balance it 31 August 2024 unrest11rt funds General Total unrestrlrted funds 1,114,193 1,114.193 2,430,457 2030,457 12,542,762) 12,542.7621 1,001,888 1,001,888 Restrlcted funds IGen Trust Power to Chan8e Grani WAV FndraIsIn8 Other Grants Total f•Strlcted funds 25,150 125,1501 14.0001 15,5991 14191 135,1681 2,577.930 172.OOD 7,060 168,000 1,911 481 450 900 26,500 2,456,957 179.060 1,293,253 170.392 1.172,280 Total funds Balance at I S¢piember 2021 In¢omlni resouicei R*sour¢e$ •xp•nd•d Transfers e•lanc8 at 31 Auiust 2013 Ilnrestrlrt lunds General Total uniestrlrted fundi R•strlcl&d lunds iGen Trust Power to Change Grant SEIF 1,194,007 1,194,007 2,255,910 2,2S5,910 12,335,724) 12.335.7241 1,114.193 1,114,193 21,653 121,6531 14.LMJOI 16,9991 17,7501 140,4021 2,376,126 176,1XO 172,000 7,060 14,059 7,750 43.462 2 299,371 Oth•r Grants Total restricted fund5 Total lunds 176,000 1,370,007 179.060 1,293,253 Power to Change Gfant wa5 received In Oecernber 2016 to SUPPOrt Ihe pur¢hase ol griaidene Carehome The donatlon is depreclaied at 2% strai8hi line The WAV fundraising income was used to pur¢hase the wheel¢h8lr accesslble vehlcle. Thls is depreclated at 20% reducln8 balance basls. The fundralsin8 did nol cover the lull c05t af the Car purchase and lund5 contlnue to be raised. Grants from IGen Trusi and other 8rants were all received to 511PPOrt people in work. Resource5 were fully expended in the yeaf Page 35
Harrogate Skills 4 Living Centre Notes to the Flnanclal Statements for the Year Ended 31 August 2024 17 Analysis of net asset5 between funth Unrestrirted Rèstridèd fvnds 2024 funds 2024 Total funds 2024 Intangible fixed a55ets Tangrble fixed assets Current assets 83,327 1,728,687 346.796 1265,6341 1891.2861 1.001.890 83.327 1.899.079 346,796 1265,6341 1891,2861 1.172,282 170.392 Current liabilities Creditors over l year Total net assets 1?0,392 Unre5tri¢ted Restricted tS 2023 funds 2023 Total fvrS 2023 Intangible fixed assets Tan8ible fixed assets Current assets 104,159 1,754,424 421.754 1263,8011 1902.3431 1.114.193 104.159 1.933.484 421,754 1263.8011 1902.3431 1.293.253 179.060 Current liabilities Creditors over I year Tot¥1 net assets 179.060 18 Analy51s of net f4Fnds Balance at I September 2023 Cash flow Balance at 31 August 2024 Cash ai bank and in hand 340,740 113.0551 1902,3461 1574.6611 1100,9271 999 239,813 112,0561 1891.2891 1663,5321 Oebi due within one year Oebt due after more than one year Net debt 11.057 188.8711 Balanc• at I Septefflber 2022 Cash flow Balance ot 31 Au8USt 2023 Cash at bank and in hand 486,126 126.1731 1598,6431 1138.6901 1145,3881 13.118 1303,7001 1435.9701 340,738 113.05SI 1902.3431 1574.6601 Oebt due within one year Oebt due after more than one year Net debt 19 Capltal Commltfflents There were no unfulfilled capltal comrnltments 20 Related party transacon$ There were no related party transactions in the year12023- nonel Page 36