REGISTERED COMPANY NUMBER: 03798480 (England and Wales) REGISTERED CHARITY NUMBER: 1139773 Report oftho Tn￿9 and FIMn¢191 Slatsmwts fortho Y•ar Ended 31 March 2021 for PHoeNIX COMMUNITY CARE UMrrEO Knox crOp￿r LLP 15&155 London Road Hemel Hempstead Hertfoidshire HP3 9SQ PHOENIX C¢XIMUNrrY CARE LIMITED Contents of the Financial Statements forth8 Year Endèd 31 March 2021 Page Roport of th• Trusto9s Reportof th• Ind•p•nd•nt Audltor5 8 10 11 statement of Finan¢ial A￿l¥￿ts¢8 12 Bala￿9 Shgat 13 Cash Flow Stat•ment 14 Notss to Cash Flow Stat•mont 15 Nots8 to the Flnan¢lal Statsn*nts 16 10 25 Detsilèd StslÈm8nt ol Financial Activities 26 to 27 PHOENIX COMMUNITY CARE LIMITED Report ofthè Trt￿teaS for the Year Ended 31 March 2021 The trust88s who af8 also dirèdors of the charTty for the purposès of the Companies Ad 20(￿, present the report with the finandal statements of the t*arity fcf the year ended 31 ma￿ 2021. The trustee5 have adopted the provisions of Aco)unling and Reporting by Charities.. Statem8nl of Recommended Praclice applicable to charibès pr8paring Iheir accounts in a1X￿￿8￿￿ wlh Financial Reporting Slandard applicaNe in the UK and Republic of Ireland {FRS 102) (effective 1 January 20191. Page 1 PHOENIX COMMUNITY CARE LIMITED Report ofthe Trustses forthe Year Ended 31 March 2021 OWECTIVES AND ACTMTIES Oblectives and aims Purpose al The relief of those in need, hardship or disiress espe￿allY those that are vulnerable, young p90pb, asylum seekers and refugees by the pwsion (trf supportod housing for their benefit. b) To advance in lrfe and relieve the needs of young ￿0p1a by the operation of a foster care agentty and by provKlin9 care and support for their benefrt. cl To advance the edu¢xtion of the public by delivering training and education for young people (between thè es of 14-191, asylum seekers and refugees who are not in èdu(>tK)n or èmployment. d) The relief of rKJvety but not excluswely in Sri Lanka, Rc*rnania and Kenya by funding and provKJing support to orphanages, schools and lo feeding progratns that affe¢i members of depriv8d communities., and by the prowsion of volunteers lo thjrther thiswork. Supwrt•d Houslng We S￿rt￿l ovr supported housing programme back in 2001. This Serv￿ lakes young vulnerable adults. the majority being 16yrs 18yrs old and a￿ refvgees or asylum seekers. Wè providè semi-independenl aC￿mmOdation. help enrol them into college or training programmes and support their legal and medical needs. During their stay wth us, thèir allocated kèyworker will help them develop their independent Imng skills. A recognised qUalffi￿tiOn that all our Ser¥￿e usets can obtsined while with us. During 2018 PCC r8gislere(J wilh OCR {Oxford Cambridge Royal Sociéty of Art) to be able to delNer coufse5 in life skills, and lo cerbficate them up to level 3. F￿￿rCal9 Ag•n¢y Our fostèr (sr8 agèncy opènèd In 2005. We went frr>m 14 households on April 1st 2020 to 18 households on Mar(* 31512021 with 4 farnilies approved I no f3tnilies left the agèncy in this period. Our ocnjpancy 1$ st611 high within the agenq wilh 26in pla￿rnent on 31st March 2021, with 5 dassed as k)ng-tem plaeements. Monitc)ring ￿ntinUeS to evolve lo mepl Ihe needs of the seThi￿ wilh CHARMS audits done monthly and a￿ayS lo(*ing atvrdys of imprO￿Tr3 our monitoring. We did a mock Ofstèd rèport on how we can approve the agency. We continue lo asFire lo sustainable growth al our current pa￿ with 8 strong focus on the approval of a mature and diverse pool of foster carers that refiecl the communty that we octupy and the needs of the thildren we foster. PCC also contfnue to pursue wL¥king In Northeast England bul have slwggled for growth since the added 1st househdd last financAal year. This something we conb'nue lo investigate. Short Tenn Aim8 To build up to 25 hcwseholds and 30 regular placements by the next finarrAal year, Long Terni Aw A long-tèm business goal would be lo establish more of a p￿SenCe in the Norlh of England. We are promoting PCC nati￿alty via our online presen￿ and by attending w￿nal prThnotional events, conferences and festivals. CPD PCC has a￿ayS delwered trainiNJ, both intem811y and extemally and to of ￿￿r8e our foster ￿rers, we have currentty 4 accredited courses we can delN¢r, and others are in the pioduclK)n process. Stratsgi•s Page 2 PHOENIX COMMUNITY CARE LIMITED Rèport of the Trustees for the Year Endèd 31 March 2021 In $ettlng objectNes and pl8nnlng for act1w1￿@s, Ihe Trustees h8ve given due ¢xnsid8ration to general guidanc& published by the charily o)mmission relating to public benefft and lo ts wpplement8ry public t*nèfit guidan for grant making charities. We also seek the advice and guidance of parties we are affiliated lo and re9islered th. such as NAFP & Foster Talk. We are also govemed by OFSTED and our practice is dosely monitored. Wè have obtained recognthn from Investors in People and have helj onto this award for 11 years. We employ qu8lffied personnel to fa¢ilitalfr the folk)wing roles whhin Ihe ciganisation.. Key working - Adrninistration & Accounts induding DBS - Placements - Maintenan Data control & IT - Sw81 WDrk - Foster care rnanagemeni & governance - Training OCR and CPD - practi￿ Educator5 ltraining and monitorirffJ sbjdent socral worker5. We offer student soaal workers 7(k and 1(K)-d8y ￿2C￿Ments to the Univ8rW of Hertfordshire and Middlegex un￿e￿rtY using our and practiix educators. Thi5 is prowding work trxperie￿ and valuable training to those who seek to be￿rne effeth've and influential in Ihe field of socaal work. Measuring Examining and measuring suoEss seems improper when dealing wrth looked after children's INes and young F¢OF4e for the purpose of this report we do the following:. Foster Care.. We Monit￿ placement availability and referrals from local authoriiies by use of U)e CHARMS system. OFSTED cary out three-year inspections and make recomrnendatK)ns of how we can improve our Unaccompaniad children IUAM's1- Supported Houwng". We monitot the numbei of releffds ￿Ing re¢eived as well as the e1hnity and country of origin of the seTric* user. Our team n*et monlhly to ￿VIeW all ¢ases and individual needs of service users. We also in 2019 started using CHARMS in for all our ￿COrd keeping fomi our expeller￿e of using this system wilh the Foster Care department. Charlty Income". Vve have seen a steady and stabl8 inu8as8 in the amvnt of regvlar th￿atiOnS bèing receiv8d into PCC for tha child sponsorship programme in Kenya. This infotvnation is compiled into a monthly report and re￿￿ed by the Trustees. PGC 15 a specialist in handling finance for spei?al projects in Romania l Kenya and Sri Lanka and other organisations have asked us lo help Ihern in the transfer of funds to their nDn-UK projeds. We are parttcularfy helping OLbr partner charity in South London who regularty conbibute to Rain Edge in Kenya, to Dar to Dream in Rofflania and lo Tumaini Projed akn in Kenya. I guess the fact Ihal our onty thaige for this 5eNce is bank (*)argés th8t we in¢*r. Obviously, the￿ is 8 kn'rnelstaffing cost lo PCC Charity, and we will keep thi% servi￿ that we are supplying to other under re￿eW by the trustees. Friènds of PCC: We 0￿S1onallY have people wanting lo donate to the local work wè ore doing with our unac£ompanied asylum-se8kn.ng children. MiSs￿n Direct, who adopled PCC in 2017 conbnue to help us. Thtyr usual actmty of sending 8 group of volunteers, Iw"ce yearfy. lo do m8intenance woL* in our properb'es was affected by COVID restrictions. W8 also have indMdual8 regularty sponsoring our work here in the UK aThJ they are considered 'Friends of pcc.. Page 3 PHOENIX COMMUNITY CARE LIMITED Report of the TNstees for the Yèar Endèd 31 March 2021 OWECTIVES AND ACTNMES Signfflcant actbvitles To run the lollowing prograrnme5, we have increased lo 16 staff rnembers. tdcililate 4 or 5 51ud8nt swal workef placernents, & various volunteers. We have created a new role in foster care administration, added an exlra mernber of staff to our final￿ department, boQkkee￿r assistant, and another kÈy wcthr to (xjr UASC section la past resident of our UASC supported housing projeGtI. Phoenix Communty Care actNety promots and raise funds for the work of the following proje¢t$ as well as our own projects here in the UK. This year has Seen considerable fundraising programmes indL*ling a I0￿dI￿n PCC '20 days, 5UPPOrt for Kenya in the t¢ginning of the Covid crisis. All being Su￿ssful we a￿ supporting work in., Rainedge Intemational. Nakuru, Kenya. - Paalam Project, Wattala. Sri Lanka - Da￿ to Dream. Romania GTrnts We collect regularth)nations from indi￿¢Val$ for the w￿k in Kenya and pass these onto the warious projects. Wè a grant from the UNHCR towards o)mputers for our young peoplè living in wr SeM￿1ndepéndÉllt acwmrn(Klth"on. Vve (y)mpleled the delivery of a frM)tball programme ￿nded by M(NJel Cty London, a proje¢ we have continu￿j with and are seekiru fvrther fvnding lor. We recewe a small grant from facAlrtating student SOfAal work ￿8(￿Ments and a grant for helping new soryal Wotk gradualgs Complete their AYSE. Publlc bènefft We provide $eTri￿S to support some of the most vulnerable people w((hin our communty. Looked after Child￿ft, UASG. asylum sÈÈkers ar￿ rèfugees need consistent support, reliable advcw and to have a voice. Our provis￿n helps bring stability and make a dTh7grence to those in need. It also seeks to educate everyone in the complex needs that the most vulnerable have. Our SèMeAs havè bèèn effectNe in hdping lo redu homelessness, y￿th offending and teenage pwnancy. 11 helps en(x)urage 8 greatsr understanding of cultur81 dwersity thus redu¢ing fear and misunderstsnding. We want our local communty to grow p8ac8fulty, 8ddrèssing the needs ofthose less fortunate and being a of safety and empathy. Social investments We put ￿nvestMent into Football United working with various charities to bn'ng wee￿Y training and activft(es for young reft￿eeS l asylum seekers. A projecl inf(kg1ty fiJnd8d through Model Cty London.pitches. Volunteers Mission Direct continue lo support our work with the Unaczompanied Asylurn-seeking Childrèn IUASC) s8cbon by visiting tsvice a year lo renovate oui properties. Thè O￿up3nts love the changes they bring and the volunteers, many of whom have never seen or heard of 8 proje¢t like ours, report that they feel the experience has changed them and want to comè bad( to do (( again. This has rnl happened in this finatxial year for asons. Page 4 PHOENIX COMMUNITY CARE Um￿E0 Reportof the Trustees for the Year Endèd 31 March 2021 STRATEGIC REPORT A¢hievement and performan¢• Charitsble activities Fostèr Carè - A rise in tarers and Child￿￿ p(4ced. Orive to different melhods support and keeping Child￿ft safe in caring carers. UASC Supportèd Houslng - Less than high occupancy for the finanaal year. Charfty - managed to se(xJre 8 substsnlial number of sponsors for Sure 24, Nakuru, Kenya, a project wh funds Child￿n'S care and educalK)nal needs. INe conb'nued our 'spon50r 8 child, sthème wrfh a Norwegian charty. Financial ￿VIeW Financial position Our overarching finanaal irmme is generated Ihiough the Servi￿S we Pfovide through our supported housing and our fostering agency as these Serv￿9$ arè paid for at time of refèrral. Our income Ihis year was £1,567.566 whth is a 2.4.10 increase on last year. Our ¢ontra¢ts wrth the placing aulhorilies are open ended as they are based on spot purchasing. Out of these ￿ndS we are endeavouiing to buihj up a reserve large enough to ￿ver Ihe busin8ss act￿￿eS for anotharthreè rnonths should any disaster occur. The c*aiity re￿IVeS various donations that are used for the proje¢Xs they have desiqnatsd lo. In the past year the lotal donations have been £132.911. We havo variou5 policies in place explaining fin8n¢yal pr￿dureS and a¢¢ountability. Our payroll and pension li8bilth.es are cal¢u181ed for us by JMH Partnership. Reserves policy The trustees have examined Phoenix Community Care Charivs requi￿rnents for reserves in the light of main risks to the organisalion and has detennined that a reserve ofkn morths expenditure be held. Th8 present level of r8serve availablè to th& Charity is £94,752 and PCC are looking to maintain this over the next 12 months. STRUCTURE, GOVERNANCE AND ￿NAGEMENT Governing document The thanty is controlled by rts govemitvj document. a deed of Irusl. and consliluies a limited company. limited by guarantee, as deffined by the Companie5 Act 20(b. REFERENCE AND ADMINISTRATIVE DEfAILS Registered Company nuTnber 03798480 {England arxl Wales) RegSstered Charlty numbor 1139773 Regi¥tered office RODM 4142 639 Enterprise Cantre High Road London N178AA Pagg 5 PHOENIX ColM￿Um1Ty CARE UMITED Report of the Trustees for thè Yèar Ended 31 March 2021 Ms M Bumett J A Coales Mrs P A Hawkes G l J Hawkes A L Hawkes Mrs A Kelly Mrs C S Mayer Company S•¢r•tary Mrs A K&lly Auditors Knox Cropper LLP 15>155 London Road Hèmel H8mpstead Hertfoidshirg HP3 9SQ Accountants The JMH Partnership Ltd Chartered Ceitified Accountants 481 Green Lanes L(￿￿ofi N13 4BS EVENTS SINCE THE END OF THE YEAR lntormth.on reLg1ing to events since thg end of the year is 9Th18n in th8 IKltes to the financial statements. FUNDS HELD AS CUSTODIAN FOR OTHERS Rainedge Inlernational, Nakuru, Kenya STATEMENT OF TRUSTEES. RESPONSIBILITIES The tnjstees (who are also the directors of Phoenix Communty Care Limited for the puipos8s of ttjmpany lawl are responsible for preparing the Report of the Trustees and the financaal statements in a(lorda￿e with applieAbl8 law and United Kingdom Accounting Standards (Unrted Kingdom Generalty Accepted knounting Company law ￿qUireS the twstees to prepare finanaal 81alements for each ffinancia5 year which gNe a true fair Mew of the state of affairs of the charitable company and of the incoming resources aThJ application of resour¢%s. including thè incom8 and èxpènditure. of the tharitable compary for that pericNJ. In preparing those nan￿al ststements, the trustee5 are required lo sèth suitable accounting policies and then appty Ihern consisleth.. observe the m81h¢xls and principles in the Chatity SORP.. make judgements and estirnates that are Teasonable and prudent., state whether applicable accounting standards have been followed. subjed lo any material rlepartures disdosed and 8xplained in the fJn8nfyal ststemerrts., prepare the ffinancial statements on the going concem basis unless rt 15 inappropriate to presume that t charitable company will continue in business. Page 6 PHOENIX COMMUNITY CARE UMITED Report ofthe TNstses forthe Year Ended 31 March 2021 STATEMEIIT OF TRUSTEES. RESI¥)NSIBILITIES- ¢ontinu•d The trust8es are responsible lor keeping proper accnunting records which disclose WTth r8asonable ac￿raCY at any b.me the finanrial p0S￿On of the charitable company atNI to enable them lo ensure that the ffinanaal stslemenls compty with the Companies Aci 2(M)6. They are also responsible for safeguarding the assets of the charitable company and h8nce for tsking reasonable steps for the prevenb.on and ￿et￿tIOn of fraud and other irregularibes. In so far as th& trustees are aware.. there is no relwant audit information of which the (1)arita￿e companys auditors are unaware., and the trusteès havè tak8n all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors ar8 &v8re of that information. AUDITORS The auditors. KTrJx Clopper LLP. will be proposed ts re-appointment at the forthcoming Annual General Mgel'ng. Report of the trustees. incorp)rats'ng a strategic report. approved by order of the boarf of trustees, as the mpany dirodors, on 17 Decembgr 2021 and signed on fv board's tehawby.. PMIL4rL A A gLAJ Mr¥ P A Hawkes. Trustee P￿e7 Report of Indèp•nd•ntAudilors to the Idembers of Phoenix Communty Care Limited Opinion We have audrted the financial slalemenls of Phoenix Community Care Limited Ithg 'charita￿ company) for the year ended 31 March 2D21 which comprise Ihe Statement of FinanGial Actiwties, the Balance Sheet, the Gash Flow Stslemenl and not8S to thè finanaal statements, induding 8 SLJmmary of signnlcant accounting policies. The finanaal ￿p0￿"n9 framework that has been applied in their preparation is applicable law arKI United Kingdom Accounting Standards (United lthngdom Generalty A￿ePted Aco)unling PiaclK?I. In our opinion the fina￿￿9] stslemenls.. give a true and fair view of the slate of the thaiilable companrfs affairs as al 31 Maich 2￿21 and of its incx)ming resour￿$ and application of resources. induding its Ir￿Me and expenditure, for the year thèn ended.. have bew proFerfy prepared in ac￿Or￿an￿ with United Kingdom Generally Accepted Acwunting Practic8.' nd have been prepared in ￿>)rdance with th8 r8quir8m8nts of th8 Companies A¢A 2006. Basis for oplnlon We ¢ondu¢ted our audit in a1x0Tdan￿ with Intemational StarKlards on Audibng {UK) IISAS IUK}l and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilrtie5 for th8 audit of the finanaal siatements section of our reFx)rt. We arè independent ol Ihe charitable compary in accordance wth Ihe ethiral requirements that are relevarrt lo our audit of the finanaal statements in the UK. including the FRC'S Ethical Stsndard. aThJ we have fU￿illed our olher elhical responsibilit￿$ in atxordance with these ￿qUIreMents. We believe that tre 8￿Yrt evidencè wè have obtained is suffic4ent and appropriate to prowde a basis for our opinion. Concluslons r•latlng to golng conc•rn In audthng Ihe finarrial statements. we have concluded that Ihe Iruslees, use of the going concem basis of a¢counting in the preparation of the finanoal staiements is appropriate. Based on th8 work we have performed. we havè not iden1ified any material Un￿rtainlES relating lu events or condits'ons ihat, indNidually or collectively, may cast $ignifi¢ant doubt on the charitable c¥mpanYs abilty lo continue as a grmng conckm fot a period of at least tsyelve monlhs frotn when tha financial statements are authorised for issue. Our res￿1781b1Irtie8 anij th8 re5ponsibilit*s of the Iruste8s wrfh respect to gcing cOn￿M are descrfbed in the relevant seclions of this rep)rt. Other information The trustees are responsible for the other informalron. Thè other infomiation comprises the inforrnatitin induded in the Annual Re￿rt, other Ihan the financial statements aTK1 our Report of the Independent AuditOTS Iheteon. Our Opin￿ on the financAal statements dc*s not iTher the other infornith'on and, except to the extent othwise expliGilly stsled in our report. we do nol express any form of 855Utance ￿ndu￿On Ihgreon. In connection with our audit of the finanL?al stalemenls, Our fesponsibility is to read the olher infomiab.on and, In doing so, consider whether the other information is maleiialty irMx)nsistenl with the ffinanual statements cff our knowledge obtainèd in thè audit or othèrwisÈ appears to be materially rnisslaled. If we identify such material I[￿OnSI81e￿cAe5 or apparent rnaleryal misstatements, we are requi￿ to determine whether this gives rise to a rnaterial misstatement in the financial stalements themse￿eS. W, based on the woth wa have performed. we rxjndude that therè is a material misst81emÈnt of this other information. we are required lo ￿port thal lact. We have nothing lo report in thi5 iegard. Page 8 Report ofthe Independent Auditots to the Memborn of Phoenix Commun5ty Care Llmited Oplnions t)n othgrrnalt￿5 Prescrib￿ by the Companigs Act 2006 In ovr tspinion, based on the work undetsken in the course of the audi(". the information given in the Report of the Trvslees for the finanL?al year for which lh8 finanrAal statements are prèpared is consislenl with thè finanaal statements.. and the Report oftho Trustees has been prepared in accordance with applica￿e legal requirefflents. Mattorn on which w• are requlrod to report by exception In the IHJht of the knowledge and understanding of the tharitab￿ company and its environment obtained in the course oflhe audit, we have not idenbfied material misst*ments in the Report ofthe Trustees. We have r￿thIng to ￿port in respecl of the follow'ng matters where the Companies Act 21Y)6 r8quir8s us to report lo you rf, in our opinv)n'. adequate accounting r8u)rds have r￿t been kept or relums adequate for our audit have not been received from branches not Msitèd by us.. or the finanrAal statements are Thjt in agreement with th8 att￿ntIfig records and retums,. or certain disclosures of trustees. remuneration specified by law are nol made,. 01 we have not received all the infom1*.(￿ an(1 explanats'ons we require for OLbr audit. Responsibilitios of trustoes As eXplaIr￿ more fully in the Statement of Trustees. ResponsibilOb"es. th& trustees (who are also the direclors of the charitable company f(K the purposes of company lawl a￿ responsible for the preparation of tho financial ststemenls and for being satisfied that th&y give a truè and fair wew, and such inlemal ￿ntrOl as the Iruslees detemine is necessary to enable the preparation of finan￿al statements that are free from material misslatement, whether due to fraud or error. In preparing the finanoal st*ments, the trustees are responsible for assessing the Charitab￿ txjmpany's ability to wntinue as a going concem. disc105ing. as appliiable, matters related to going con￿rn and using the going concem basis of acwuntiTrJ unless the twslees etther intend to Ilquldelo the ¢hartsble o)mpany or to se operathjns. or have no realistic aliernalive bui to do so. Page 9 Rewjrt ofthe Indop•ndènt Avditots to the M•mb•rn of Phoenix Communty Care Limited Our ￿pOnsIbIlItieS for th• audit of th• flnancial stat•m8nts Our objectivos are to obtain reasonab￿ assurance atrM)Ut whether the financial statements as a whole are free from material misstalernent, whether due to fraud or error. and to issue a Report of the Inde￿ndent Audilofs that includ8s our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audrt ¢onduded in a￿ordanCe wlh ISAS (UK) will always detect a matetial mi881at8mant when r( exists. Misstalemenls can arise from fraud 01 error and are considered material if, individualty or in the aggiegate. they could reasonably bè èxpèctéd tr) •nffue￿e the eConOrn￿ de￿slon$ of users taken on the ba&s of the3e financk31 slalemenls. Irregularitiès, induding fraud. arn instances of nonme Foster carè. servic8 & benefit Training & taaching 39.557 47.300 1.334,706 1.284.614 7I35 21.450 1.413.098 1,380.364 Page 17 tinued... PHOENIX cofthiuNITY CARE LIMITED Notss to the Financial Statem&nts- continuèd for thè Yèar Endèd 31 March 2021 RAISING FUNDS Raising donalions and18gaci•s 2021 2020 Fund raising expenses 216 CHARITABLE ACTIVITIES COSTS Support costs (see notg n Dtrect Costs Totsls Foster CarwBemi-independent AccornmodatMJn & Support 921,351 696.382 1.617,733 SUPPORT COSTS Management Financ8 Totsls Foster CareJSèmFindependent A¢commod81K)n & Support 391,941 304.441 696.382 INCOMEIIEXPENDITUREI Net Inc￿ne/(eXpenditUre) is stated aftèr ¢hargingllcredillngi.' 2021 2020 Depreciation- (￿ne￿ 8SS8ts IDefi¢rtll$u￿Iu$ on disposal of fixed asseis 12,221 291,102 49,854 11,5891 TRUSTEES. REMUNERATION AND BENEFITS 2021 2020 Trusteès. salaries Trustees, sooal security Tiuslees, pensions paid 93.312 7.693 1.825 68,912 6,930 101830 77,510 T¢L￿a. èxpn8es Ther8 were no trustees, expense5 paid for the year end8(1 31 March 2￿21 for tha year ended 31 March 2020. Page 18 continued... PHOENIX COMMUNITY CARE LIMITED Notss to the Finan¢ial Ststgments- continued for thè Year Ended 31 March 2021 10. STAFF COSTS 2021 2020 Wages and salaries s￿31 security costs Other penson costs 305,236 15.183 4.001 216.080 16,779 3,172 324,420 236,031 The average monthty number OfeM￿0YeeS during the yearwas as follows.. 2021 2020 Administration Fost8r ¢ar9 13 No employees re￿1ve(l emoluments in excess of £60.000. c(￿￿PARATIVEs FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unre51rict&J fund ReStr￿ted nds Total funds INCOME AND ENDOWMENTS FROM Donatims and1gg*igs 140.016 149.341 Charltable acVvFII•s Foslgr CarelSemi-indepen(lenl Acthmmodation & Supwjrt 1,3BO,364 1,380,364 Investm8nt income Other income 22 1,589 1,589 Totsl 1.521,991 9.325 1,531,318 EYPENDITURE ON Raising fvnds 4,942 Charllable actlvlltOS Foster C8rglSèmi-indepÈnd8nt AcKorntnLxJalion & Support 1.250,212 1,255,235 Olher 168.817 168.817 Total 1,423.971 5.023 1,428,994 NET INCOME 98,020 4.302 102,322 Page 19 continued... PHOENIX COMMUNITY CARE LIMITED Notès to the Financlal Statsn*nts- ¢ontinu8d forthe Year Ended 31 March 2021 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACT￿￿lEs- c¢Jntinued Unrestricted Restricted fijnd funds Tot81 fijnds RECONCILIATION OF FUNDS T¢t•l fund¥ broughtfonyard 182.8C6 182,8t6 TOTAL FUNDS CARRIED FORWARD 280.826 4.302 285.128 12. TANGIBLE FIXED ASSETS Fixlures and fittirrfJs Freehold prowrty Plant and machinery Motor yeh￿e8 Totals COST At l April 2020 Addit￿nS Disp05afs 459,991 12,862 26,8Sg 330 88.983 588,695 330 1467,9481 (459J911 17.9571 At 31 Marth 2021 12.862 27.189 81.026 121,077 DEPRECIATION Al 1 A￿11 2020 Charge for year Eliminated on disposal 94.088 9.824 608 22.503 937 46,279 10.676 {7.958) 172,694 12,221 1102,0461 194.088} Al 31 Marth 2021 10.432 23A40 48.997 82.869 NET BOOKVALUE At 31 March 2021 2,430 4749 32.029 38,208 At 31 Mar¢h 2020 365,903 3,038 4.356 42,704 416.tx)1 Page 20 ntinued... PHOENIX COMMUNITY CARE LIMITED Note$ to the Financlal Ststemgnts- ¢ontinu8d for the Ye•r Ended 31 March 2021 1& DEBTORS: APKJUNTS FALLING DUE WITHIN ONE YEAR 2021 2020 Trade debtors Othef debtors P￿paYmentS 113.853 1.430 100,680 3.225 8.487 115.283 112,392 14. CREDrroRS.. AMOUNTS FALUNG DUE WITHIN ONE YEAR 2021 2020 Other Foans {see note 161 Hire purchase (see note 171 Trade ￿editOrS s￿la1 sècunty and othèr taxès Other ¢redilo Accrued expenses 3,740 3,231 7,541 5.000 119,098 19,128 11,967 3.231 9.782 5,774 54,978 22,176 157.738 107.9)8 15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN OME YEAR 2021 2020 Othor loans Iseg nol& 18) Hir8 purchase {sè& notè 171 Trade creditors Other c¥editors 9.119 10.072 5,836 12,858 13,303 9.335 193,49) 25.027 228,986 16. LOANS An analyss ollhe maturity of loans B given belDw". 2021 2020 AnThJunts falling due wilhin one year on demand.. Other loans 3,740 11, Anwunts falling bètsY88n on8 Iwo y8Brs'. Olher loans- 1-2 years 3.541 3,740 Amounts falllng due between and ffive years.. Olher loans- 2-5 years 5.578 9,118 Page 21 continued... PHOENIX COMMUNITY CARE UMITED Notss to the Finan¢ial Ststements- continued for th• Year End￿ 31 March 2021 17. LEASING AGREEMENTS Minimum ￿8$e paynwnts under hlre purchase fall due as follows.. 2021 2020 Net obligations repayab￿.. thin one year Betw￿￿ one and ffive years 3,231 10,072 3,231 13,S)3 13.303 16.534 18. MOVEMENT IN FUNDS Net movement in funds At 31.3.21 At 1.4.20 Unrnstrictsd fundB G8n8ral fund 280,826 1188,762) 92,1164 Restrlcted funds Sport for Good Turnaini Project 4,302 .1311 517 2,171 517 4.302 11,614 2,688 TOTAL FUNDS 285,128 1190,3761 9{752 N8t nyJvem8nl in ffiJnds. included in Ihe above are as follows.. Inccffling resour￿$ ResouTce5 expended Movefflent in funds Unrestricted fund$ General fund 1,451.867 11.640,6291 1188.7621 R•stri¢t¢d funds Sport for Good Sure 24 Tumaini Project Bookshinè Romania 6.216 66.682 21.951 700 20,150 18.3471 166.6821 121,4341 17001 120,1501 517 115.699 11,6141 TOTAL FUNDS 1.567,566 11,767,942) 1190.3761 Paga 22 ojnlinued... PHOENIX COMMUNITY CARE UMITED Notes to the Financial Ststements- continued for the Y•ar Ended 31 March 2021 18. OVEMENT IN FUNDS- contlnuod Comparaliv•s for m0￿MÈnt Fn funds Nèt movement in fijnds Al 31.3.20 At1.4.19 Unrnstricted funds General fund 182,8(XS 98.020 280.826 Restricted funds Swrt for Go(xJ 4.302 4,302 TOTAL FUNDS 182,8( 102,322 285.128 Comparatlve net movement in fijnds, induded in ihe above aTe as follows.. I1￿mIng RÈsourt*S resourLW expend&J Movement in funds Unrestricted funds General fvNI 1,521.991 (1,423,971) 98.020 R•strkt•d fund* Sport for Good (5.023) 4.302 TOTAL FUNDS 1,531.316 (1,428,994) 102,322 A current year 12 mcths and wior year 12 months ￿Mbined posrtion 1$ as follows." Nel movement in fvnds At 31.3.21 At 1.4.19 unrestr1¢t￿ fund$ General fund 182,8( (90,742) 92,(W Rostricted funds Sport for Good Turnaini Pro 2,171 517 2.171 517 2,688 2,688 TOTAL FUNDS 182,8L 188.0541 94.752 Page 23 )nts"n[￿... PHOENIX GOhlMUNifi CARE LIMITED Notes to the Financial Strtsments- continuod for the Yèar Endèd 31 March 2021 18. MOVEMENT IN FUNDS- continwl A cuirent year 12 months aThJ prior year 12 months combined net movemenl in ffiJnds, indu(l&J in the above are as folkhv5.' Inccffting resour Resourc8s expended Movement in funds Unrnstrictsd funds neral fvnd 2.973,858 13,064.6(￿lI {90.742) Restrictsd funds Swrt for Good Sure 24 Tumaini Project Bookshine Romania 1S,541 66,682 21.951 700 20,1S) 113,3701 166,6821 121,4341 17001 (20,1501 2.171 517 125,024 (122,3361 2,688 TOTAL FUNDS 3.098,882 13,186,936} 188.054) 19. RELATED PARTY DISCLOSURES Included in trade and other ¢yedrtors are amourts due tollfroml the followir¥J related parties wlh)se directors and men*Jers are also trustees of Phoenix Cornmunty Carè ￿mIted. 2021 2020 Sunfflower Properbe5 Limited Ph￿ni¥ Cominunrty Car& Management LLP New Living Ministries PhoenK Community Care IGRPI LLP 5.976 110,1181 16,447 13.1271 526 7.136 2021 2020 A & P Hawkes C Mayer G Hawkes 92,999 11.6301 12941 199,491 11,3801 12941 Included in trade and other debtr)rs ar8 amounts due Ito}lfrom the following r8lated parties whose directors and member5 are also trustees of Phoenix Communty Care Limited. 2021 2020 Nèw Living Ministries Phoenrx Communty Care IGRPI LLP A&PKel 15201 2,957 Page 24 continued... PHOENIX COMMUNITY CARE LIMITEO Notss to the Financial Staternents. continued forth• Y*ar Ended 31 March 2021 19. RELATED PARTY DISCLOSURES - continued During the perK)d ￿nt for propetles was pald lo related parties as follows". 2021 2020 P A Hawkes A&PKelly New ￿VIng Ministii8s Sunflow8r PrOp&￿eS Lirnited Nll 54.252 14rt00 171,SB4 18.6 ),757 19.2¢J) 156.044 Duriro the period the fd1(￿ing management ¢J)arges were issued by the follwng relatsd parties.. 2021 2020 PhoeniK Communty Care Management LLP Phoenrrt Cornrnunty Care IGRPI LLP $3,717 60,000 84.984 ring the perwyj the folkywiny mana￿Ment d)arges were issued to Ihe foll¢)wing rdated parties.. 2021 2020 Sunftower Housing Limited Sunflower Properties knmtted 9.000 22.000 9,OC(J 18,000 COVID-19 PANDEMIC The COVID-19 pandemic stsrted prior to Ihe year 8tM1. The staff of the charitable company work8J rernotely for 3 months during the first lod(down. The charitsble company was able tr) ¢ontinue to deliver th8 majority of its setmces r8mot8ly. There has been nD signfficanl irnpact on the ffinant*s of the charitable company and the trustees have have cnns*Jered the balan￿ sheet at the year end 8nd th8y are of the opinion that no 8djusbnents are ￿Quired. 21. MEMBERS LIABILITY The thaiitable company is limrted by guarantee and therefore has no share ¢aKMtal, under the provision of the Companies Act. The liability of eac* mernber of Ihe charitable cotnpany is limit￿ lo £1. 31Marth 2021 Ihore were 7 member$12020- 71. Pa￿ 25 PHOENFX CtK)n or èmployment. d) The relief of rKJvety but not excluswely in Sri Lanka, Rc*rnania and Kenya by funding and provKJing support to orphanages, schools and lo feeding progratns that affe¢i members of depriv8d communities., and by the prowsion of volunteers lo thjrther thiswork. Supwrt•d Houslng We S￿rt￿l ovr supported housing programme back in 2001. This Serv￿ lakes young vulnerable adults. the majority being 16yrs 18yrs old and a￿ refvgees or asylum seekers. Wè providè semi-independenl aC￿mmOdation. help enrol them into college or training programmes and support their legal and medical needs. During their stay wth us, thèir allocated kèyworker will help them develop their independent Imng skills. A recognised qUalffi￿tiOn that all our Ser¥￿e usets can obtsined while with us. During 2018 PCC r8gislere(J wilh OCR {Oxford Cambridge Royal Sociéty of Art) to be able to delNer coufse5 in life skills, and lo cerbficate them up to level 3. F￿￿rCal9 Ag•n¢y Our fostèr (sr8 agèncy opènèd In 2005. We went frr>m 14 households on April 1st 2020 to 18 households on Mar(* 31512021 with 4 farnilies approved I no f3tnilies left the agèncy in this period. Our ocnjpancy 1$ st611 high within the agenq wilh 26in pla￿rnent on 31st March 2021, with 5 dassed as k)ng-tem plaeements. Monitc)ring ￿ntinUeS to evolve lo mepl Ihe needs of the seThi￿ wilh CHARMS audits done monthly and a￿ayS lo(*ing atvrdys of imprO￿Tr3 our monitoring. We did a mock Ofstèd rèport on how we can approve the agency. We continue lo asFire lo sustainable growth al our current pa￿ with 8 strong focus on the approval of a mature and diverse pool of foster carers that refiecl the communty that we octupy and the needs of the thildren we foster. PCC also contfnue to pursue wL¥king In Northeast England bul have slwggled for growth since the added 1st househdd last financAal year. This something we conb'nue lo investigate. Short Tenn Aim8 To build up to 25 hcwseholds and 30 regular placements by the next finarrAal year, Long Terni Aw A long-tèm business goal would be lo establish more of a p￿SenCe in the Norlh of England. We are promoting PCC nati￿alty via our online presen￿ and by attending w￿nal prThnotional events, conferences and festivals. CPD PCC has a￿ayS delwered trainiNJ, both intem811y and extemally and to of ￿￿r8e our foster ￿rers, we have currentty 4 accredited courses we can delN¢r, and others are in the pioduclK)n process. Stratsgi•s Page 2 PHOENIX COMMUNITY CARE LIMITED Rèport of the Trustees for the Year Endèd 31 March 2021 In $ettlng objectNes and pl8nnlng for act1w1￿@s, Ihe Trustees h8ve given due ¢xnsid8ration to general guidanc& published by the charily o)mmission relating to public benefft and lo ts wpplement8ry public t*nèfit guidan for grant making charities. We also seek the advice and guidance of parties we are affiliated lo and re9islered th. such as NAFP & Foster Talk. We are also govemed by OFSTED and our practice is dosely monitored. Wè have obtained recognthn from Investors in People and have helj onto this award for 11 years. We employ qu8lffied personnel to fa¢ilitalfr the folk)wing roles whhin Ihe ciganisation.. Key working - Adrninistration & Accounts induding DBS - Placements - Maintenan Data control & IT - Sw81 WDrk - Foster care rnanagemeni & governance - Training OCR and CPD - practi￿ Educator5 ltraining and monitorirffJ sbjdent socral worker5. We offer student soaal workers 7(k and 1(K)-d8y ￿2C￿Ments to the Univ8rW of Hertfordshire and Middlegex un￿e￿rtY using our and practiix educators. Thi5 is prowding work trxperie￿ and valuable training to those who seek to be￿rne effeth've and influential in Ihe field of socaal work. Measuring Examining and measuring suoEss seems improper when dealing wrth looked after children's INes and young F¢OF4e for the purpose of this report we do the following:. Foster Care.. We Monit￿ placement availability and referrals from local authoriiies by use of U)e CHARMS system. OFSTED cary out three-year inspections and make recomrnendatK)ns of how we can improve our Unaccompaniad children IUAM's1- Supported Houwng". We monitot the numbei of releffds ￿Ing re¢eived as well as the e1hnity and country of origin of the seTric* user. Our team n*et monlhly to ￿VIeW all ¢ases and individual needs of service users. We also in 2019 started using CHARMS in for all our ￿COrd keeping fomi our expeller￿e of using this system wilh the Foster Care department. Charlty Income". Vve have seen a steady and stabl8 inu8as8 in the amvnt of regvlar th￿atiOnS bèing receiv8d into PCC for tha child sponsorship programme in Kenya. This infotvnation is compiled into a monthly report and re￿￿ed by the Trustees. PGC 15 a specialist in handling finance for spei?al projects in Romania l Kenya and Sri Lanka and other organisations have asked us lo help Ihern in the transfer of funds to their nDn-UK projeds. We are parttcularfy helping OLbr partner charity in South London who regularty conbibute to Rain Edge in Kenya, to Dar to Dream in Rofflania and lo Tumaini Projed akn in Kenya. I guess the fact Ihal our onty thaige for this 5eNce is bank (*)argés th8t we in¢*r. Obviously, the￿ is 8 kn'rnelstaffing cost lo PCC Charity, and we will keep thi% servi￿ that we are supplying to other under re￿eW by the trustees. Friènds of PCC: We 0￿S1onallY have people wanting lo donate to the local work wè ore doing with our unac£ompanied asylum-se8kn.ng children. MiSs￿n Direct, who adopled PCC in 2017 conbnue to help us. Thtyr usual actmty of sending 8 group of volunteers, Iw"ce yearfy. lo do m8intenance woL* in our properb'es was affected by COVID restrictions. W8 also have indMdual8 regularty sponsoring our work here in the UK aThJ they are considered 'Friends of pcc.. Page 3 PHOENIX COMMUNITY CARE LIMITED Report of the TNstees for the Yèar Endèd 31 March 2021 OWECTIVES AND ACTNMES Signfflcant actbvitles To run the lollowing prograrnme5, we have increased lo 16 staff rnembers. tdcililate 4 or 5 51ud8nt swal workef placernents, & various volunteers. We have created a new role in foster care administration, added an exlra mernber of staff to our final￿ department, boQkkee￿r assistant, and another kÈy wcthr to (xjr UASC section la past resident of our UASC supported housing projeGtI. Phoenix Communty Care actNety promots and raise funds for the work of the following proje¢t$ as well as our own projects here in the UK. This year has Seen considerable fundraising programmes indL*ling a I0￿dI￿n PCC '20 days, 5UPPOrt for Kenya in the t¢ginning of the Covid crisis. All being Su￿ssful we a￿ supporting work in., Rainedge Intemational. Nakuru, Kenya. - Paalam Project, Wattala. Sri Lanka - Da￿ to Dream. Romania GTrnts We collect regularth)nations from indi￿¢Val$ for the w￿k in Kenya and pass these onto the warious projects. Wè a grant from the UNHCR towards o)mputers for our young peoplè living in wr SeM￿1ndepéndÉllt acwmrn(Klth"on. Vve (y)mpleled the delivery of a frM)tball programme ￿nded by M(NJel Cty London, a proje¢ we have continu￿j with and are seekiru fvrther fvnding lor. We recewe a small grant from facAlrtating student SOfAal work ￿8(￿Ments and a grant for helping new soryal Wotk gradualgs Complete their AYSE. Publlc bènefft We provide $eTri￿S to support some of the most vulnerable people w((hin our communty. Looked after Child￿ft, UASG. asylum sÈÈkers ar￿ rèfugees need consistent support, reliable advcw and to have a voice. Our provis￿n helps bring stability and make a dTh7grence to those in need. It also seeks to educate everyone in the complex needs that the most vulnerable have. Our SèMeAs havè bèèn effectNe in hdping lo redu homelessness, y￿th offending and teenage pwnancy. 11 helps en(x)urage 8 greatsr understanding of cultur81 dwersity thus redu¢ing fear and misunderstsnding. We want our local communty to grow p8ac8fulty, 8ddrèssing the needs ofthose less fortunate and being a of safety and empathy. Social investments We put ￿nvestMent into Football United working with various charities to bn'ng wee￿Y training and activft(es for young reft￿eeS l asylum seekers. A projecl inf(kg1ty fiJnd8d through Model Cty London.pitches. Volunteers Mission Direct continue lo support our work with the Unaczompanied Asylurn-seeking Childrèn IUASC) s8cbon by visiting tsvice a year lo renovate oui properties. Thè O￿up3nts love the changes they bring and the volunteers, many of whom have never seen or heard of 8 proje¢t like ours, report that they feel the experience has changed them and want to comè bad( to do (( again. This has rnl happened in this finatxial year for asons. Page 4 PHOENIX COMMUNITY CARE Um￿E0 Reportof the Trustees for the Year Endèd 31 March 2021 STRATEGIC REPORT A¢hievement and performan¢• Charitsble activities Fostèr Carè - A rise in tarers and Child￿￿ p(4ced. Orive to different melhods support and keeping Child￿ft safe in caring carers. UASC Supportèd Houslng - Less than high occupancy for the finanaal year. Charfty - managed to se(xJre 8 substsnlial number of sponsors for Sure 24, Nakuru, Kenya, a project wh funds Child￿n'S care and educalK)nal needs. INe conb'nued our 'spon50r 8 child, sthème wrfh a Norwegian charty. Financial ￿VIeW Financial position Our overarching finanaal irmme is generated Ihiough the Servi￿S we Pfovide through our supported housing and our fostering agency as these Serv￿9$ arè paid for at time of refèrral. Our income Ihis year was £1,567.566 whth is a 2.4.10 increase on last year. Our ¢ontra¢ts wrth the placing aulhorilies are open ended as they are based on spot purchasing. Out of these ￿ndS we are endeavouiing to buihj up a reserve large enough to ￿ver Ihe busin8ss act￿￿eS for anotharthreè rnonths should any disaster occur. The c*aiity re￿IVeS various donations that are used for the proje¢Xs they have desiqnatsd lo. In the past year the lotal donations have been £132.911. We havo variou5 policies in place explaining fin8n¢yal pr￿dureS and a¢¢ountability. Our payroll and pension li8bilth.es are cal¢u181ed for us by JMH Partnership. Reserves policy The trustees have examined Phoenix Community Care Charivs requi￿rnents for reserves in the light of main risks to the organisalion and has detennined that a reserve ofkn morths expenditure be held. Th8 present level of r8serve availablè to th& Charity is £94,752 and PCC are looking to maintain this over the next 12 months. STRUCTURE, GOVERNANCE AND ￿NAGEMENT Governing document The thanty is controlled by rts govemitvj document. a deed of Irusl. and consliluies a limited company. limited by guarantee, as deffined by the Companie5 Act 20(b. REFERENCE AND ADMINISTRATIVE DEfAILS Registered Company nuTnber 03798480 {England arxl Wales) RegSstered Charlty numbor 1139773 Regi¥tered office RODM 4142 639 Enterprise Cantre High Road London N178AA Pagg 5 PHOENIX ColM￿Um1Ty CARE UMITED Report of the Trustees for thè Yèar Ended 31 March 2021 Ms M Bumett J A Coales Mrs P A Hawkes G l J Hawkes A L Hawkes Mrs A Kelly Mrs C S Mayer Company S•¢r•tary Mrs A K&lly Auditors Knox Cropper LLP 15>155 London Road Hèmel H8mpstead Hertfoidshirg HP3 9SQ Accountants The JMH Partnership Ltd Chartered Ceitified Accountants 481 Green Lanes L(￿￿ofi N13 4BS EVENTS SINCE THE END OF THE YEAR lntormth.on reLg1ing to events since thg end of the year is 9Th18n in th8 IKltes to the financial statements. FUNDS HELD AS CUSTODIAN FOR OTHERS Rainedge Inlernational, Nakuru, Kenya STATEMENT OF TRUSTEES. RESPONSIBILITIES The tnjstees (who are also the directors of Phoenix Communty Care Limited for the puipos8s of ttjmpany lawl are responsible for preparing the Report of the Trustees and the financaal statements in a(lorda￿e with applieAbl8 law and United Kingdom Accounting Standards (Unrted Kingdom Generalty Accepted knounting Company law ￿qUireS the twstees to prepare finanaal 81alements for each ffinancia5 year which gNe a true fair Mew of the state of affairs of the charitable company and of the incoming resources aThJ application of resour¢%s. including thè incom8 and èxpènditure. of the tharitable compary for that pericNJ. In preparing those nan￿al ststements, the trustee5 are required lo sèth suitable accounting policies and then appty Ihern consisleth.. observe the m81h¢xls and principles in the Chatity SORP.. make judgements and estirnates that are Teasonable and prudent., state whether applicable accounting standards have been followed. subjed lo any material rlepartures disdosed and 8xplained in the fJn8nfyal ststemerrts., prepare the ffinancial statements on the going concem basis unless rt 15 inappropriate to presume that t charitable company will continue in business. Page 6 PHOENIX COMMUNITY CARE UMITED Report ofthe TNstses forthe Year Ended 31 March 2021 STATEMEIIT OF TRUSTEES. RESI¥)NSIBILITIES- ¢ontinu•d The trust8es are responsible lor keeping proper accnunting records which disclose WTth r8asonable ac￿raCY at any b.me the finanrial p0S￿On of the charitable company atNI to enable them lo ensure that the ffinanaal stslemenls compty with the Companies Aci 2(M)6. They are also responsible for safeguarding the assets of the charitable company and h8nce for tsking reasonable steps for the prevenb.on and ￿et￿tIOn of fraud and other irregularibes. In so far as th& trustees are aware.. there is no relwant audit information of which the (1)arita￿e companys auditors are unaware., and the trusteès havè tak8n all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors ar8 &v8re of that information. AUDITORS The auditors. KTrJx Clopper LLP. will be proposed ts re-appointment at the forthcoming Annual General Mgel'ng. Report of the trustees. incorp)rats'ng a strategic report. approved by order of the boarf of trustees, as the mpany dirodors, on 17 Decembgr 2021 and signed on fv board's tehawby.. PMIL4rL A A gLAJ Mr¥ P A Hawkes. Trustee P￿e7 Report of Indèp•nd•ntAudilors to the Idembers of Phoenix Communty Care Limited Opinion We have audrted the financial slalemenls of Phoenix Community Care Limited Ithg 'charita￿ company) for the year ended 31 March 2D21 which comprise Ihe Statement of FinanGial Actiwties, the Balance Sheet, the Gash Flow Stslemenl and not8S to thè finanaal statements, induding 8 SLJmmary of signnlcant accounting policies. The finanaal ￿p0￿"n9 framework that has been applied in their preparation is applicable law arKI United Kingdom Accounting Standards (United lthngdom Generalty A￿ePted Aco)unling PiaclK?I. In our opinion the fina￿￿9] stslemenls.. give a true and fair view of the slate of the thaiilable companrfs affairs as al 31 Maich 2￿21 and of its incx)ming resour￿$ and application of resources. induding its Ir￿Me and expenditure, for the year thèn ended.. have bew proFerfy prepared in ac￿Or￿an￿ with United Kingdom Generally Accepted Acwunting Practic8.' nd have been prepared in ￿>)rdance with th8 r8quir8m8nts of th8 Companies A¢A 2006. Basis for oplnlon We ¢ondu¢ted our audit in a1x0Tdan￿ with Intemational StarKlards on Audibng {UK) IISAS IUK}l and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilrtie5 for th8 audit of the finanaal siatements section of our reFx)rt. We arè independent ol Ihe charitable compary in accordance wth Ihe ethiral requirements that are relevarrt lo our audit of the finanaal statements in the UK. including the FRC'S Ethical Stsndard. aThJ we have fU￿illed our olher elhical responsibilit￿$ in atxordance with these ￿qUIreMents. We believe that tre 8￿Yrt evidencè wè have obtained is suffic4ent and appropriate to prowde a basis for our opinion. Concluslons r•latlng to golng conc•rn In audthng Ihe finarrial statements. we have concluded that Ihe Iruslees, use of the going concem basis of a¢counting in the preparation of the finanoal staiements is appropriate. Based on th8 work we have performed. we havè not iden1ified any material Un￿rtainlES relating lu events or condits'ons ihat, indNidually or collectively, may cast $ignifi¢ant doubt on the charitable c¥mpanYs abilty lo continue as a grmng conckm fot a period of at least tsyelve monlhs frotn when tha financial statements are authorised for issue. Our res￿1781b1Irtie8 anij th8 re5ponsibilit*s of the Iruste8s wrfh respect to gcing cOn￿M are descrfbed in the relevant seclions of this rep)rt. Other information The trustees are responsible for the other informalron. Thè other infomiation comprises the inforrnatitin induded in the Annual Re￿rt, other Ihan the financial statements aTK1 our Report of the Independent AuditOTS Iheteon. Our Opin￿ on the financAal statements dc*s not iTher the other infornith'on and, except to the extent othwise expliGilly stsled in our report. we do nol express any form of 855Utance ￿ndu￿On Ihgreon. In connection with our audit of the finanL?al stalemenls, Our fesponsibility is to read the olher infomiab.on and, In doing so, consider whether the other information is maleiialty irMx)nsistenl with the ffinanual statements cff our knowledge obtainèd in thè audit or othèrwisÈ appears to be materially rnisslaled. If we identify such material I[￿OnSI81e￿cAe5 or apparent rnaleryal misstatements, we are requi￿ to determine whether this gives rise to a rnaterial misstatement in the financial stalements themse￿eS. W, based on the woth wa have performed. we rxjndude that therè is a material misst81emÈnt of this other information. we are required lo ￿port thal lact. We have nothing lo report in thi5 iegard. Page 8 Report ofthe Independent Auditots to the Memborn of Phoenix Commun5ty Care Llmited Oplnions t)n othgrrnalt￿5 Prescrib￿ by the Companigs Act 2006 In ovr tspinion, based on the work undetsken in the course of the audi(". the information given in the Report of the Trvslees for the finanL?al year for which lh8 finanrAal statements are prèpared is consislenl with thè finanaal statements.. and the Report oftho Trustees has been prepared in accordance with applica￿e legal requirefflents. Mattorn on which w• are requlrod to report by exception In the IHJht of the knowledge and understanding of the tharitab￿ company and its environment obtained in the course oflhe audit, we have not idenbfied material misst*ments in the Report ofthe Trustees. We have r￿thIng to ￿port in respecl of the follow'ng matters where the Companies Act 21Y)6 r8quir8s us to report lo you rf, in our opinv)n'. adequate accounting r8u)rds have r￿t been kept or relums adequate for our audit have not been received from branches not Msitèd by us.. or the finanrAal statements are Thjt in agreement with th8 att￿ntIfig records and retums,. or certain disclosures of trustees. remuneration specified by law are nol made,. 01 we have not received all the infom1*.(￿ an(1 explanats'ons we require for OLbr audit. Responsibilitios of trustoes As eXplaIr￿ more fully in the Statement of Trustees. ResponsibilOb"es. th& trustees (who are also the direclors of the charitable company f(K the purposes of company lawl a￿ responsible for the preparation of tho financial ststemenls and for being satisfied that th&y give a truè and fair wew, and such inlemal ￿ntrOl as the Iruslees detemine is necessary to enable the preparation of finan￿al statements that are free from material misslatement, whether due to fraud or error. In preparing the finanoal st*ments, the trustees are responsible for assessing the Charitab￿ txjmpany's ability to wntinue as a going concem. disc105ing. as appliiable, matters related to going con￿rn and using the going concem basis of acwuntiTrJ unless the twslees etther intend to Ilquldelo the ¢hartsble o)mpany or to se operathjns. or have no realistic aliernalive bui to do so. Page 9 Rewjrt ofthe Indop•ndènt Avditots to the M•mb•rn of Phoenix Communty Care Limited Our ￿pOnsIbIlItieS for th• audit of th• flnancial stat•m8nts Our objectivos are to obtain reasonab￿ assurance atrM)Ut whether the financial statements as a whole are free from material misstalernent, whether due to fraud or error. and to issue a Report of the Inde￿ndent Audilofs that includ8s our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audrt ¢onduded in a￿ordanCe wlh ISAS (UK) will always detect a matetial mi881at8mant when r( exists. Misstalemenls can arise from fraud 01 error and are considered material if, individualty or in the aggiegate. they could reasonably bè èxpèctéd tr) •nffue￿e the eConOrn￿ de￿slon$ of users taken on the ba&s of the3e financk31 slalemenls. Irregularitiès, induding fraud. arn instances of nonme Foster carè. servic8 & benefit Training & taaching 39.557 47.300 1.334,706 1.284.614 7I35 21.450 1.413.098 1,380.364 Page 17 tinued... PHOENIX cofthiuNITY CARE LIMITED Notss to the Financial Statem&nts- continuèd for thè Yèar Endèd 31 March 2021 RAISING FUNDS Raising donalions and18gaci•s 2021 2020 Fund raising expenses 216 CHARITABLE ACTIVITIES COSTS Support costs (see notg n Dtrect Costs Totsls Foster CarwBemi-independent AccornmodatMJn & Support 921,351 696.382 1.617,733 SUPPORT COSTS Management Financ8 Totsls Foster CareJSèmFindependent A¢commod81K)n & Support 391,941 304.441 696.382 INCOMEIIEXPENDITUREI Net Inc￿ne/(eXpenditUre) is stated aftèr ¢hargingllcredillngi.' 2021 2020 Depreciation- (￿ne￿ 8SS8ts IDefi¢rtll$u￿Iu$ on disposal of fixed asseis 12,221 291,102 49,854 11,5891 TRUSTEES. REMUNERATION AND BENEFITS 2021 2020 Trusteès. salaries Trustees, sooal security Tiuslees, pensions paid 93.312 7.693 1.825 68,912 6,930 101830 77,510 T¢L￿a. èxpn8es Ther8 were no trustees, expense5 paid for the year end8(1 31 March 2￿21 for tha year ended 31 March 2020. Page 18 continued... PHOENIX COMMUNITY CARE LIMITED Notss to the Finan¢ial Ststgments- continued for thè Year Ended 31 March 2021 10. STAFF COSTS 2021 2020 Wages and salaries s￿31 security costs Other penson costs 305,236 15.183 4.001 216.080 16,779 3,172 324,420 236,031 The average monthty number OfeM￿0YeeS during the yearwas as follows.. 2021 2020 Administration Fost8r ¢ar9 13 No employees re￿1ve(l emoluments in excess of £60.000. c(￿￿PARATIVEs FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unre51rict&J fund ReStr￿ted nds Total funds INCOME AND ENDOWMENTS FROM Donatims and1gg*igs 140.016 149.341 Charltable acVvFII•s Foslgr CarelSemi-indepen(lenl Acthmmodation & Supwjrt 1,3BO,364 1,380,364 Investm8nt income Other income 22 1,589 1,589 Totsl 1.521,991 9.325 1,531,318 EYPENDITURE ON Raising fvnds 4,942 Charllable actlvlltOS Foster C8rglSèmi-indepÈnd8nt AcKorntnLxJalion & Support 1.250,212 1,255,235 Olher 168.817 168.817 Total 1,423.971 5.023 1,428,994 NET INCOME 98,020 4.302 102,322 Page 19 continued... PHOENIX COMMUNITY CARE LIMITED Notès to the Financlal Statsn*nts- ¢ontinu8d forthe Year Ended 31 March 2021 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACT￿￿lEs- c¢Jntinued Unrestricted Restricted fijnd funds Tot81 fijnds RECONCILIATION OF FUNDS T¢t•l fund¥ broughtfonyard 182.8C6 182,8t6 TOTAL FUNDS CARRIED FORWARD 280.826 4.302 285.128 12. TANGIBLE FIXED ASSETS Fixlures and fittirrfJs Freehold prowrty Plant and machinery Motor yeh￿e8 Totals COST At l April 2020 Addit￿nS Disp05afs 459,991 12,862 26,8Sg 330 88.983 588,695 330 1467,9481 (459J911 17.9571 At 31 Marth 2021 12.862 27.189 81.026 121,077 DEPRECIATION Al 1 A￿11 2020 Charge for year Eliminated on disposal 94.088 9.824 608 22.503 937 46,279 10.676 {7.958) 172,694 12,221 1102,0461 194.088} Al 31 Marth 2021 10.432 23A40 48.997 82.869 NET BOOKVALUE At 31 March 2021 2,430 4749 32.029 38,208 At 31 Mar¢h 2020 365,903 3,038 4.356 42,704 416.tx)1 Page 20 ntinued... PHOENIX COMMUNITY CARE LIMITED Note$ to the Financlal Ststemgnts- ¢ontinu8d for the Ye•r Ended 31 March 2021 1& DEBTORS: APKJUNTS FALLING DUE WITHIN ONE YEAR 2021 2020 Trade debtors Othef debtors P￿paYmentS 113.853 1.430 100,680 3.225 8.487 115.283 112,392 14. CREDrroRS.. AMOUNTS FALUNG DUE WITHIN ONE YEAR 2021 2020 Other Foans {see note 161 Hire purchase (see note 171 Trade ￿editOrS s￿la1 sècunty and othèr taxès Other ¢redilo Accrued expenses 3,740 3,231 7,541 5.000 119,098 19,128 11,967 3.231 9.782 5,774 54,978 22,176 157.738 107.9)8 15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN OME YEAR 2021 2020 Othor loans Iseg nol& 18) Hir8 purchase {sè& notè 171 Trade creditors Other c¥editors 9.119 10.072 5,836 12,858 13,303 9.335 193,49) 25.027 228,986 16. LOANS An analyss ollhe maturity of loans B given belDw". 2021 2020 AnThJunts falling due wilhin one year on demand.. Other loans 3,740 11, Anwunts falling bètsY88n on8 Iwo y8Brs'. Olher loans- 1-2 years 3.541 3,740 Amounts falllng due between and ffive years.. Olher loans- 2-5 years 5.578 9,118 Page 21 continued... PHOENIX COMMUNITY CARE UMITED Notss to the Finan¢ial Ststements- continued for th• Year End￿ 31 March 2021 17. LEASING AGREEMENTS Minimum ￿8$e paynwnts under hlre purchase fall due as follows.. 2021 2020 Net obligations repayab￿.. thin one year Betw￿￿ one and ffive years 3,231 10,072 3,231 13,S)3 13.303 16.534 18. MOVEMENT IN FUNDS Net movement in funds At 31.3.21 At 1.4.20 Unrnstrictsd fundB G8n8ral fund 280,826 1188,762) 92,1164 Restrlcted funds Sport for Good Turnaini Project 4,302 .1311 517 2,171 517 4.302 11,614 2,688 TOTAL FUNDS 285,128 1190,3761 9{752 N8t nyJvem8nl in ffiJnds. included in Ihe above are as follows.. Inccffling resour￿$ ResouTce5 expended Movefflent in funds Unrestricted fund$ General fund 1,451.867 11.640,6291 1188.7621 R•stri¢t¢d funds Sport for Good Sure 24 Tumaini Project Bookshinè Romania 6.216 66.682 21.951 700 20,150 18.3471 166.6821 121,4341 17001 120,1501 517 115.699 11,6141 TOTAL FUNDS 1.567,566 11,767,942) 1190.3761 Paga 22 ojnlinued... PHOENIX COMMUNITY CARE UMITED Notes to the Financial Ststements- continued for the Y•ar Ended 31 March 2021 18. OVEMENT IN FUNDS- contlnuod Comparaliv•s for m0￿MÈnt Fn funds Nèt movement in fijnds Al 31.3.20 At1.4.19 Unrnstricted funds General fund 182,8(XS 98.020 280.826 Restricted funds Swrt for Go(xJ 4.302 4,302 TOTAL FUNDS 182,8( 102,322 285.128 Comparatlve net movement in fijnds, induded in ihe above aTe as follows.. I1￿mIng RÈsourt*S resourLW expend&J Movement in funds Unrestricted funds General fvNI 1,521.991 (1,423,971) 98.020 R•strkt•d fund* Sport for Good (5.023) 4.302 TOTAL FUNDS 1,531.316 (1,428,994) 102,322 A current year 12 mcths and wior year 12 months ￿Mbined posrtion 1$ as follows." Nel movement in fvnds At 31.3.21 At 1.4.19 unrestr1¢t￿ fund$ General fund 182,8( (90,742) 92,(W Rostricted funds Sport for Good Turnaini Pro 2,171 517 2.171 517 2,688 2,688 TOTAL FUNDS 182,8L 188.0541 94.752 Page 23 )nts"n[￿... PHOENIX GOhlMUNifi CARE LIMITED Notes to the Financial Strtsments- continuod for the Yèar Endèd 31 March 2021 18. MOVEMENT IN FUNDS- continwl A cuirent year 12 months aThJ prior year 12 months combined net movemenl in ffiJnds, indu(l&J in the above are as folkhv5.' Inccffting resour Resourc8s expended Movement in funds Unrnstrictsd funds neral fvnd 2.973,858 13,064.6(￿lI {90.742) Restrictsd funds Swrt for Good Sure 24 Tumaini Project Bookshine Romania 1S,541 66,682 21.951 700 20,1S) 113,3701 166,6821 121,4341 17001 (20,1501 2.171 517 125,024 (122,3361 2,688 TOTAL FUNDS 3.098,882 13,186,936} 188.054) 19. RELATED PARTY DISCLOSURES Included in trade and other ¢yedrtors are amourts due tollfroml the followir¥J related parties wlh)se directors and men*Jers are also trustees of Phoenix Cornmunty Carè ￿mIted. 2021 2020 Sunfflower Properbe5 Limited Ph￿ni¥ Cominunrty Car& Management LLP New Living Ministries PhoenK Community Care IGRPI LLP 5.976 110,1181 16,447 13.1271 526 7.136 2021 2020 A & P Hawkes C Mayer G Hawkes 92,999 11.6301 12941 199,491 11,3801 12941 Included in trade and other debtr)rs ar8 amounts due Ito}lfrom the following r8lated parties whose directors and member5 are also trustees of Phoenix Communty Care Limited. 2021 2020 Nèw Living Ministries Phoenrx Communty Care IGRPI LLP A&PKel 15201 2,957 Page 24 continued... PHOENIX COMMUNITY CARE LIMITEO Notss to the Financial Staternents. continued forth• Y*ar Ended 31 March 2021 19. RELATED PARTY DISCLOSURES - continued During the perK)d ￿nt for propetles was pald lo related parties as follows". 2021 2020 P A Hawkes A&PKelly New ￿VIng Ministii8s Sunflow8r PrOp&￿eS Lirnited Nll 54.252 14rt00 171,SB4 18.6 ),757 19.2¢J) 156.044 Duriro the period the fd1(￿ing management ¢J)arges were issued by the follwng relatsd parties.. 2021 2020 PhoeniK Communty Care Management LLP Phoenrrt Cornrnunty Care IGRPI LLP $3,717 60,000 84.984 ring the perwyj the folkywiny mana￿Ment d)arges were issued to Ihe foll¢)wing rdated parties.. 2021 2020 Sunftower Housing Limited Sunflower Properties knmtted 9.000 22.000 9,OC(J 18,000 COVID-19 PANDEMIC The COVID-19 pandemic stsrted prior to Ihe year 8tM1. The staff of the charitable company work8J rernotely for 3 months during the first lod(down. The charitsble company was able tr) ¢ontinue to deliver th8 majority of its setmces r8mot8ly. There has been nD signfficanl irnpact on the ffinant*s of the charitable company and the trustees have have cnns*Jered the balan￿ sheet at the year end 8nd th8y are of the opinion that no 8djusbnents are ￿Quired. 21. MEMBERS LIABILITY The thaiitable company is limrted by guarantee and therefore has no share ¢aKMtal, under the provision of the Companies Act. The liability of eac* mernber of Ihe charitable cotnpany is limit￿ lo £1. 31Marth 2021 Ihore were 7 member$12020- 71. Pa￿ 25 PHOENFX CDeficit per the accounts
Missing prepayments – Insurance and CHARMS
Deferred income not adjusted
Deficit if adjustments were made|**£**
190,376
(11,030)
23,483| |---|---| ||202,829| The above misstatements are not material to the accounts and we confirm that no other misstatements were detected during the audit which remain uncorrected in the financial statements other than matters which are both individually and cumulatively clearly trifling. ## **Professional Ethics and Independence** We confirm our compliance with Ethical Standards issued by the Auditing Practices Board and there are no matters in relation to our audit engagement which we consider should be brought to your attention. (2) **SECTION 2** **EMERGING ISSUES** ## **Charity Governance Code Update** The Charity Governance Code has been refreshed in December 2020. The code, which is endorsed by the charity commission although not compulsory, sets out the seven principles of good governance, with separate versions for small and large charities. The main changes relate to the Diversity principle and to the Integrity principle: - a) The Diversity principle has been renamed the Equality, Diversity and Inclusion principle and there is a greater focus on the Trustees defining the importance of this principle for their charity and then establishing and monitoring targets and publicising progress. - b) The updated Integrity principle emphasises the importance of understanding safeguarding responsibilities and establishing robust procedures including processes whereby concerns can be raised. ## **Timeline for updating the Charity SORP** The next update of the charity SORP is expected to be published in Autumn 2023, coming into effect for accounting periods beginning on or after 1 January 2024. A new framework for consultation is now in place with the SORP making body and the SORP Committee engaging with stakeholders through the recruitment of volunteer engagement partners representing various strands of the consultation. (3) ## **LETTER OF REPRESENTATION** Phoenix Community Care Limited Rooms 41-42 639 Enterprise Centre High Road London, N17 8AA Messrs. Knox Cropper LLP Chartered Accountants 153-155 London Road Hemel Hempstead HP3 9SQ Dear Sirs We confirm, to the best of our knowledge and belief, and having made appropriate enquiries of other trustees and officials of the charitable company, the following representations given to you in connection with your audit of the charity’s financial statements for the year ended 31[st ] March 2021. ## **1. GENERAL** - We acknowledge as directors and trustees our responsibility under the Charities Act for preparing financial statements which give a true and fair view and for making accurate representations to you. We also acknowledge our responsibility for the design and implementation of internal controls to prevent and detect error and fraud. ## **2. RECORDS** All the accounting records have been made available to you for the purpose of your audit and all the transactions undertaken by the charity have been properly reflected in the accounting records. All other records and related information, including minutes of trustees’ meetings have been made available to you. We confirm that, so far as each trustee is aware, there is no relevant audit information of which you have not been made aware. ## **3. GOING CONCERN** - We believe that the charitable company’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support has been considered for the next twelve months and working capital will be more than adequate for the charitable company’s needs. We believe that no further disclosures relating to the charitable company’s ability to continue as a going concern need to be made in the financial statements. ## **4. LAW AND REGULATIONS** We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charitable company conducts its business. The charitable company has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance. There has been no communication with Regulatory Authorities during the year or subsequently concerning non-compliance with financial and regulatory matters other than those disclosed to us. (4) ## **5. LOANS AND ARRANGEMENTS** The charity has not had, nor entered into at any time during the year, any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit facilities) for trustees, nor to guarantee or provide security for such matters except as disclosed in the accounts. No remuneration or reimbursement for expenses was paid to the trustees except as disclosed in the financial statements. ## **6. INTERNAL CONTROLS** There have been no irregularities or allegations thereof involving management or employees who have a significant role in internal control or that could have a material effect on the financial statements. ## **7. POST-BALANCE SHEET EVENTS** There have been no events since the balance sheet date which necessitate revision of the figures included in the financial statements or inclusion of a note thereto. Should further material events occur, which may necessitate revision of the figures included in the financial statements or inclusion of a note thereto, we will advise you accordingly. ## **8. CONTINGENT LIABILITIES** We are not aware of any litigation pending at 31[st] March 2021 or other matters giving rise to potential liabilities or guarantees except as disclosed in the financial statements. ## **9. TRANSACTIONS WITH RELATED PARTIES** We confirm that we have disclosed to you all related party transactions relevant to the Charitable Company and that we are not aware of further related party matters that require disclosure other than those already disclosed in the accounts. ## **10. FIXED ASSETS** We confirm that the Charity has satisfactory title to all fixed assets disclosed in the accounts and that no provision for impairment is required. Yours faithfully ________________________ Signed on behalf of the Board Date: (5)