**Registered number: 07869359 Charity number: 1145373** 

## **Newcastle Carers** 

**(A company limited by guarantee)** 

**Annual Report** 

**31 March 2022** 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Contents** 

||Page|
|---|---|
|Reference and administrative details|1|
|Trustees' report|2 - 10|
|Independent auditors' report on the financial statements|11 - 14|
|Statement of financial activities|15|
|Balance sheet|16|
|Statement of cash flows|17|
|Notes to the financial statements|18 - 35|





## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Reference and administrative details Year ended 31 March 2022** 

## **Trustees** 

S R Bromhead 

D Phythian A R W Walker 

M K Youngs 

V Stonor (resigned 17 September 2021) 

A Hill 

## **Company registered number** 

07869359 

## **Charity registered number** 

1145373 

## **Registered office** 

135-139 Shields Road Newcastle upon Tyne NE6 1DN 

## **Company secretary** 

E Gorringe (appointed 24 May 2021) 

## **Independent auditors** 

UNW LLP Chartered Accountants Citygate St James' Boulevard Newcastle upon Tyne NE1 4JE 

## **Bankers** 

Unity Trust Bank Birmingham B1 2HB 

1 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Trustees' report** 

## **Year ended 31 March 2022** 

The trustees present their annual report together with the audited financial statements of the charity for the 1 April 2021 to 31 March 2022. The annual report serves the purposes of both a trustees' report and a directors' report under company law. The trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). 

Since the charity qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted. 

## **Objectives and activities** 

##  **Policies and objectives** 

Newcastle Carers is an independent charity supporting adults, children and young people who care for someone living in Newcastle upon Tyne. We provide support to unpaid carers who care for a family member or friend who is ill, disabled or has mental health or substance misuse problems. Our service is free, confidential and nonjudgemental, helping carers to find ways to make their situation easier. We act as a hub for carers in Newcastle, offering information and support throughout the caring journey. 

We are the Newcastle network partner of Carers Trust, a national charity which works to improve support, services and recognition for any unpaid carer in the UK. We are also an affiliated member of Carers UK, a national UK membership charity who provide a support network for UK carers. 

Our mission is to improve the quality of life for carers in Newcastle, and to tackle the inequalities that carers face. 

## **Achievements and performance** 

##  **Review of activities** 

We deliver an integrated young carers and adult carers service, providing unpaid carers of all ages in Newcastle the high-quality service they are entitled to and deserve. Anyone can become a carer. Sometimes it’s overnight, through sudden illness or injury, or it can be a gradual process as someone’s health deteriorates. It can be a lifetime commitment. The carers we work with reflect the diversity of communities and circumstances of the residents of the city as a whole. The following is a summary of some key developments/work carried out during the year. 

We continue to provide the joint Newcastle City Council and Newcastle Gateshead Clinical Commissioning Group contract for Carers Services in Newcastle upon Tyne. This three-year contract ran from November 2018 – October 2021. A one-year extension was confirmed, with the contract ending in October 2022. We are delighted that, following a competitive tender process, we have been awarded the subsequent contract for Carers Services in Newcastle upon Tyne which will run from November 2022 to October 2025. 

2 



**Newcastle Carers** 

## **(A company limited by guarantee)** 

**Trustees' report (continued) Year ended 31 March 2022** 

## **Achievements and performance (continued)** 

Additional funding from a range of grant makers enables us to use our skills and expertise to expand our valuable work with carers, continuing our successful services and developing new solutions to meet carers’ changing needs. Ongoing monitoring and evaluation of our services allows us to develop in response to carer feedback. 

Carers already faced many challenges before the COVID 19 pandemic, significant pressure on health and social care services, the ongoing impact of welfare reform and reductions in capacity in the voluntary and community sector. All of these became more serious in light of COVID 19, along with the additional isolation of lockdown, shielding and lack of access to many support services for those they care for. 2021/22 saw us continue to adapt our services to meet the rapidly evolving challenges of the pandemic and emerging cost of living crisis, ensuring we continued to provide carers with high quality support. We also continued working with other services and organisations to encourage good practice in identifying and supporting carers. 

During the year 2021/22: 

- 6,282 (2021:6,210) adult carers were in contact with Newcastle Carers. 

- 150 (2021:139) young carers (aged 5-18) and their families were supported. 

- 95 (2021:87) young carers and 675 (2020:663) adult carers registered with the charity during the year. 

- 386 (2021:198) carers were awarded a grant from the Carers Wellbeing Fund. 

Note: _These figures relate to current clients who are registered with the charity and do not include information on general enquiries from carers who are not registered or professionals (unless they relate to a specific client)._ 

The demand for our services remains consistently high among carers of all ages. We have seen an uplift in referrals from schools, universities and other education providers and from GPs, demonstrating the success of our awareness raising work targeting these organisations. After a significant dip last year, we saw applications to the Carers Wellbeing Fund return to pre-COVID levels, as restrictions eased and carers were more able to access wellbeing activities. 

## **Service Delivery** 

We began the year with all staff working from home, and the majority of support offered remotely, due to the pandemic. In May we updated our organisational COVID risk assessment, completed changes in the building and updated all staff personalised risk assessments. In June we began a hybrid working model, with controlled numbers of staff in attendance at the Carers Centre each day, and face to face appointments available in the building for carers where needed. Home visits were offered in exceptional circumstances, and we continued to do face to face appointments in schools to complete young carers assessments and support work. 

We closely monitored the changing COVID requirements, regularly updating our risk assessments, and were able to return to in person groups and activities for young carers and young adult carers during the summer. These were paused briefly in January, with a return to virtual groups at the peak of the Omicron wave. Adult carers were more cautious about returning to in person groups and continued to meet virtually throughout the year. 

Adult carers’ staff continued to offer a lot of emotional support and coping strategies to carers facing challenging and stressful situations. Initially this was largely due to the pandemic, however as the year went on, we also saw the cost-of-living crisis impact on carers circumstances and wellbeing. This complexity was also reflected in the referrals we received from professionals. The resumption of face-to-face appointments proved extremely beneficial for those carers who struggled to access support effectively online or via the telephone. 

Our popular complementary therapy service, which is available to carers with very stressful caring roles, has been particularly disrupted by the pandemic. A review and full risk assessment of the service resulted in telephone assessments to update health information in July before face-to-face appointments recommenced in August.  Take up of the service has remained high since its resumption. We remain very grateful to the former carer whose generous donation is funding this service for the duration of the current contract to October 2022. Their support provided certainty that the service could resume as soon as COVID restrictions eased. 

3 



**(A company limited by guarantee)** 

## **Newcastle Carers** 

**Trustees' report (continued) Year ended 31 March 2022** 

## **Achievements and performance (continued)** 

We have worked hard to provide the best possible service for young carers. We have secured additional funds to support this from Ballinger Foundation and Children in Need and delivered many successful groups and activities which have been of great benefit. However, the pandemic has resulted in a lot of complex work to support young carers in very difficult circumstances, and our successful work with schools and colleges has also increased awareness of young carers and resulted in increased referrals. The one-to-one work is invaluable. For example, an Independent Reviewing Officer at a Child Protection review conference recently stated: _“[Young Carers Worker’s] support of 1:1 work with *Emma* is a massive strength_ ." 

Our support for Young Carers continues to be very demanding, with large and complex caseloads to manage. Staff and trustees monitor the situation carefully. To assist with these demands, this year trustees designated additional resources from reserves to increase capacity in the team. We will continue to seek the support and funding we need to provide the best possible service. 

Young Carers approaching their 16th birthday are offered a transition assessment. They are provided with personalised support throughout their move from Children’s to Adult Services, and beyond as needed. They are encouraged to join our Young Adult Carers group and remain engaged with Newcastle Carers. 

Our groups for young carers and young adult carers have proved successful both online and in person. We run three groups a week, by age group, with additional activities in the school holidays supported by our Young Carers Groups and Activities Worker, who is partly funded by Children in Need. Activities this year included: picnics, pizza, horse-riding, climbing and forest school. Themed sessions included Young Carers Action Day and Refugee and Asylum Seekers Week. 

Young Adult Carer groups met fortnightly online while the centre was closed, and then moved to weekly in person meetings. Work with the NHS and Universities continued, and a new partnership with SAGE saw workshops focusing on raising the aspirations of Young Adult Carers. Additional, one to one, support for Young Adult Carers continues to be provided as and when needed. 

## **Raising Carer Awareness in Schools** 

We continue to work proactively with schools, providing information and advice, resources and training. A dedicated section on our website includes downloadable publications and lesson plans. We began training events for school governors in April 2021. 

## **Young Carer 6th Form Bursary** 

Newcastle Carers has been involved in the inception, creation and support of the 6th form bursary for young carers and so we were delighted in May that Newcastle City Council agreed to allocate funding to the Young Carer 6th Form Bursary for the next two academic years (minimum). This is great news for young carers as this additional £300 per year can support them with vital costs associated with caring whilst in education. 

A carer that we supported to access the bursary shared: 

_"My daily routine involves getting myself ready, then my mum, I like to be organised but if she has a bad day, it is always a rush. I will skip breakfast and don’t have money to buy it on the way. I have low self-esteem going into college as I feel scruffy when I don’t have time to make myself look my best. All this puts me off the whole day."_ 

She received a bursary to buy clothes, a new school bag, taxi travel and food. 

Securing the bursary for the next 2 academic years will help Newcastle Carers to support more carers to access the financial support that they need to access education and reach their full potential. 

4 



**Newcastle Carers** 

**(A company limited by guarantee)** 

**Trustees' report (continued) Year ended 31 March 2022** 

## **Achievements and performance (continued)** 

## **Universities Carer Group** 

We established a student carer group in partnerships with Newcastle and Northumberland Universities in the 2020/21 academic year. An end of term survey about the impact was undertaken in May. All respondents said the group had a positive effect on their wellbeing. Both Universities were keen to keep this going and support it to grow, and groups meet monthly with a blended approach of online and face to face meetings. In light of this work Northumbria University undertook a data collection process to identify and contact student carers and ensure they have access to the information they need – over 800 student carers came forward in the first term. 

## **Newcastle College Carers Group** 

Newcastle College have fully established their own monthly young carers group which takes place on a lunchtime, providing information, advice and peer support. The group is supported by a member of Newcastle Carers staff as well as a college staff member. The College was also reassessed for the Carers Federation Charter Mark and successfully received this accolade for their improvements to carer support. Newcastle Carers were heavily involved in helping them to establish this good practice. 

## **Partnership Work** 

## **Hospital CIAW Post** 

The Newcastle Hospitals Trust provided funding to appoint a Hospital’s Carer Information and Advice Worker, based within the hospitals. Unfortunately, due to COVID it was not initially possible for the worker to work directly on the wards identified for the pilot, and they worked more broadly to raise awareness of the post and develop successful referral routes across the Trust and recruit and support Carers Champions within the staff teams in the Trust. An application to Newcastle Hospitals Charity to extend the post into a second year was successful. 

## **Carers Into Work Advisor** 

This project, funded by North of Tyne Combined Authority, has continued to build throughout the year with increasing referral numbers and some very positive outcomes. Working with Northumberland Carers and North Tyneside Carers Centre we have built good referral pathways with other relevant services, and the opportunity to begin attending face-to-face events and job fairs as lockdowns eased has helped with networking. 

## **Sage Plc** 

We received funding and support from Sage, who led workshops with Young Adult Carers on confidence building, insight into employment and entrepreneurial skills. 

## **Making Carers Count** 

We were successful in gaining funding from Carers Trust as part of their ‘Making Carers Count’ project. This provides a substantial amount over a 30-month period to engage with and deliver carer support services to asylum seeker and refugee communities within Newcastle. The project started in January 2022 and our project worker has quickly begun making good contacts and networks to develop this work. 

5 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Trustees' report (continued)** 

## **Year ended 31 March 2022** 

## **Achievements and performance (continued)** 

## **Raising Awareness** 

Throughout the year we have taken many opportunities to raise awareness of carers and their rights and encouraged carers to share their own stories. This includes, but is not limited to: 

- ‘Tower of Strength’ a successful creative project in conjunction with a community artist. The finished banner, showing carers experiences during the pandemic, toured local libraries before being permanently displayed in the Carers Centre. 

- Staff and young adult carers spoke at the Northern Region Safeguarding Conference (NHS England). 

- Four young adult carers participating in the NHS Young Carer Health Champion Project. 

- A young carer represented Newcastle at an online national meeting with the Children’s Commissioner, Dame Rachel de Souza. 

- Staff speaking at a Policy Cabinet meeting on Social Care Integration on the potential difficulties and opportunities for carers as a result of the planned changes. 

- Interviews with staff and carers on local media throughout the year. 

- Supporting young carers groups to be involved in the No Child Left Behind consultation. 

## **Volunteers** 

As the majority of our volunteer led services are face-to-face groups COVID had an adverse impact on our volunteering team and activities. Volunteer counselling successfully continued via an online and telephone service and returned to in person meetings once hybrid working was established. Some volunteers continued to provide support to carers during lockdowns, e.g. assisting in keeping in touch with carers who would otherwise have been benefitting from in person support groups. Volunteers returned to supporting in-person young carers and young adult carers groups, and others will get involved when adult groups return to meeting in person. 

##  **Organisational changes** 

## **New Chief Executive** 

Our new Chief Executive, Edward Gorringe, joined us in late April 2021, meeting with staff, trustees, partners and carers as part of his induction and gaining a good understanding of the organisation. He brings fresh eyes and a wealth of expertise and experience to our forward planning as we move out of the pandemic. 

##  **Website development** 

Young carers were involved in the development of resources for our website, helping us design pages that would work for young carers and their families as well as professionals. 

In addition, a group of young carers worked with Sail Creative to produce some short animations for use on the website. These animations are particularly useful for training and awareness raising around young carers issues. As well as being a creative and affirming project to be part of, these gave young carers a powerful voice whilst maintaining their anonymity. The project was so successful that NHS England approached us and asked us to work with young carers and young adult carers to develop a ‘Top Tips for GPs’ animation and resource pack. 

6 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Trustees' report (continued) Year ended 31 March 2022** 

## **Financial review** 

##  **Financial performance** 

Income for the year amounted to £842,282, a decrease of £52,900 from the prior year. The majority of this decrease is due to additional Covid-19 Support grants being available in the prior year. 

Overall the trustees are satisfied with both the result for the year and the year end financial position, in what continues to be a challenging economic climate. The trustees continue to designate funds to protect and strengthen the charity as we recover from the pandemic. Details of designated funds can be found in note 12. 

##  **Going concern** 

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in note 2.2 of the accounting policies. 

##  **Reserves policy** 

Reserves are maintained at a level which ensures that Newcastle Carers core activities could continue during a period of unforeseen difficulty. The trustees believe that the minimum level of the EOR (the "Emergency Operating Reserve" - EOR) should be the equivalent of four months' operating costs budgeted for the following financial year, plus an additional £50,000 for unexpected, large ad hoc costs such as repairs and maintenance. 

The figure is calculated and reviewed annually and has been identified following consideration of the main financial risks to the charity. The EOR should be built up to the desired level in stages consistent with the charity's overall financial position and its need to maintain and develop its charitable activities. Therefore, based on the 2022/23 budget the target free reserves is £300,000. As Newcastle Carers have reached this desired level of reserves, the trustees have explicitly designated the amount to ring fence the reserves. This therefore means the remaining level of unrestricted free reserves can be zero. Should the charity enter negative funds, this will be covered by release from the EOR and then the charity will look to build the fund back up to the desired level. 

The fund balances carried forward at 31 March 2022 show a total of £682,932. Of these funds £127,267 are restricted funds. Excluding balances tied up in restricted and designated funds (excluding the EOR) and fixed assets the charity’s total free reserves stand at £399,926. Therefore, the charity has a surplus in reserves of £99,926 which they will seek to apply to charitable purpose over the coming year. 

7 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

**Trustees' report (continued) Year ended 31 March 2022** 

## **Structure, governance and management** 

##  **Constitution** 

The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 2 December 2011. 

The principal objects of Newcastle Carers are: 

(a) to relieve the charitable needs of adults and young people who are carers in and around the City of Newcastle upon Tyne, particularly through the provision of advice, information, advocacy, training, counselling, support, friendship and such other activities as the trustees shall from time to time think fit. 

(b) to advance education concerning caring amongst carers, the public, and professional and statutory authorities. 

##  **Methods of appointment or election of trustees** 

Trustees are appointed through a process that is open and transparent and takes account of the equalities and diversity policy. A job description and person specification for the role of trustee is agreed and a recruitment pack developed. The post is advertised widely to attract applicants with the relevant skills and experience. All those making an application, and meeting the eligibility criteria, are invited to a first meeting with the Chief Executive and nominated trustees. 

In the next stage of the recruitment process candidates are invited to attend a trustee meeting as a guest, to meet other trustees and experience how the Board works. At the following board/general meeting successful candidates will either be co-opted to the Board (by a vote of the trustees) or elected to the Board (by the membership at a general meeting.) Co-opted trustees serve until the next AGM, when they must either stand for election by the membership or stand down. 

##  **Organisational structure and decision-making policies** 

The board of trustees meet bi-monthly, with additional meetings arranged when necessary. Officers are appointed at the first board meeting following the Annual General Meeting. 

The board nominates individual trustees to undertake specific tasks, for example as lead on GDPR and data security, to advise and assist with policies and procedures, or to support recruitment of staff and trustees. 

Day-to-day management of the charity is delegated to the Chief Executive. Our previous CEO, Katie Dodd, stood down as planned in August 2020, a new CEO, Edward Gorringe, was recruited in March 2021 and commenced in late April 2021. 

##  **Risk management** 

The trustees have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. 

8 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

**Trustees' report (continued) Year ended 31 March 2022** 

## **Structure, governance and management (continued)** 

##  **Public benefit** 

The trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regards to the Charity Commission's general guidance on public benefit when reviewing Newcastle Carers aims and objectives and in planning the future activities. In particular the trustees considered how planned activities would contribute to the aims and objectives they had set. 

## **Plans for future periods** 

We are delighted to have been successfully awarded the new joint Newcastle City Council and Newcastle Gateshead Clinical Commissioning Group contract for Carers Services in Newcastle upon Tyne, which runs November 2022 to October 2025. We are now reviewing our service and updating our staffing structure and strategic plan to meet the requirements of the new contract while also generating additional income to deliver specific projects to benefit local carers of all ages. 

We will build on what we have learnt during COVID to continue to offer carers flexible and targeted support, including virtually if this is what works best for the individual. We reopened for drop ins at the Carers Centre in Byker in May 2022 and look forward to building our presence in the various local communities within Newcastle, to ensure carers needs are recognised and met. 

We are working with local partners to establish accreditation marks for GP practices (Carer Friendly Surgery) and schools (Carer Friendly School) in Newcastle. The 'Carer Friendly Accreditation' was launched in Carers Week (June 2022) following a pilot project that saw Lane End Surgery become the first GP practice to receive accreditation. To date, five GP practices and four schools have achieved accreditation, pledging a number of ways to identify and support carers in Newcastle. 

We will continue our work to add value to the core services we offer through additional project funding. We expect that support for young carers will continue to be a key area for fundraising and service development. 

9 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Trustees' report (continued) Year ended 31 March 2022** 

## **Statement of trustees' responsibilities** 

The trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the trustees to prepare financial statements 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 charity 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 accounting policies and then apply them consistently; 

- observe the methods and principles of the Charities SORP (FRS 102); 

- make judgments and accounting estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **Disclosure of information to auditors** 

Each of the persons who are trustees at the time when this trustees' report is approved has confirmed that: 

- so far as that trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and 

- that trustee has taken all the steps that ought to have been taken as a trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information. 

## **Auditors** 

The auditors, UNW LLP, have indicated their willingness to continue in office. The designated trustees will propose a motion reappointing the auditors at a meeting of the trustees. 

Approved by order of the members of the board of trustees on 1 November 2022 and signed on their behalf by: 


**M K Youngs** 

10 




## **Independent auditors' report to the Members of Newcastle Carers** 

## **Opinion** 

We have audited the financial statements of Newcastle Carers (the 'charitable company') for the year ended 31 March 2022 which comprise the Statement of financial activities, the balance sheet, the statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the charitable company's affairs as at 31 March 2022 and of its incoming resources and application of resources, including its income and expenditure for the year then ended; 

- have been properly prepared in accordance with United Kingdom 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 (UK) ('ISAs (UK)') and applicable law. Our responsibilities under those standards are further described in the 'Auditor's responsibilities for the audit of the financial statements' section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' 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 uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

11 




## **Independent auditors' report to the Members of Newcastle Carers (continued)** 

## **Other information** 

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible 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 doing so, 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 materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## **Opinion on other matters prescribed by the Companies Act 2006** 

In our opinion, based on the work undertaken in the course of the audit: 

- the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements. 

- the trustees' report has been prepared in accordance with applicable legal requirements. 

## **Matters on which we are required to report by exception** 

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report. 

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report 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 received all the information and explanations we require for our audit; or 

- the trustees were not entitled to prepare the financial 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 of trustees** 

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes 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 is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

12 




## **Independent auditors' report to the Members of Newcastle Carers (continued)** 

## **Auditor's responsibilities for the audit 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 to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) 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 statements. 

Irregularities, 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: 

We identified areas of law and regulations that could reasonably be expected to have a material effect on the financial statements from our general and sector experience and through discussions with the trustees and other management (as required by Auditing Standards) and from inspection of the charitable company's legal correspondence and we discussed with the directors and other management the policies and procedures regarding compliance with laws and regulations. We have communicated identified laws and regulations within our audit team and remained alert to any indications of non compliance throughout the audit. 

Firstly, the charitable company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies legislation), distributable profits legislation and taxation legislation and we have assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. 

Secondly, the charitable company is subject to many other laws and regulations where the consequences of non compliance could have a material effect on amounts or disclosures in the financial statements, for instance through the imposition of fines and litigation. We identified the following areas as those most likely to have such an effect; safeguarding, health and safety, employment law, data protection, environmental law, and certain aspects of company legislation, recognising the nature of the charitable company's activities. Auditing Standards limit the required audit procedures to identify non compliance with these laws and regulations to enquiry of the trustees and other management and inspection of regulatory and legal correspondence, if any. Through these procedures we have not become aware of any actual or suspected non-compliance material to the financial statements. 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 

## **Other matters** 

Comparative information in the financial statements is derived from the charitable company's prior period financial statements which were not audited. 

13 




## **Independent auditors' report to the Members of Newcastle Carers (continued)** 

## **Use of our report** 

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's 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 charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed. 


## **Anne Hallowell BSc DChA FCA (Senior Statutory Auditor) for and on behalf of UNW LLP, Statutory Auditor** 

Chartered Accountants Newcastle upon Tyne 

Date: 1 November 2022 

14 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Statement of financial activities (incorporating income and expenditure account) Year ended 31 March 2022** 

|**Note**<br>**Income from:**<br>Donations and legacies<br>4<br>Charitable activities<br>6<br>Other trading activities<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>7<br>**Total expenditure**<br>**Net income/(expenditure)**<br>Transfers between funds<br>12<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>Net movement in funds<br>**Total funds carried forward**<br>The notes on pages 18 to 35 form part of these|**Unrestricted**<br>**funds**<br>**2022**<br>**Restricted**<br>**funds**<br>**2022**<br>**£**<br>**£**<br>**10,892**<br>**166,542**<br>**573,438**<br>**90,793**<br>**617**<br>**-**<br>**584,947**<br>**257,335**<br>**1,318**<br>**-**<br>**563,356**<br>**296,124**<br>**564,674**<br>**296,124**<br>**20,273**<br>**(38,789)**<br>**(1,707)**<br>**1,707**<br>**18,566**<br>**(37,082)**<br>**537,099**<br>**164,349**<br>**18,566**<br>**(37,082)**<br>**555,665**<br>**127,267**<br>financial statements.|**Total**<br>**funds**<br>**2022**<br>**£**<br>**177,434**<br>**664,231**<br>**617**<br>**842,282**<br>**1,318**<br>**859,480**<br>**860,798**<br>**(18,516)**<br>**-**<br>**(18,516)**<br>**701,448**<br>**(18,516)**<br>**682,932**|Total<br>funds<br>2021<br>£<br>228,887<br>666,285<br>10<br>895,182<br>187<br>718,814<br>719,001<br>176,181<br>-<br>176,181<br>525,267<br>176,181<br>701,448|
|---|---|---|---|



15 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Balance sheet As at 31 March 2022** 

|**Note**<br>**Fixed assets**<br>Tangible assets<br>9<br>**Current assets**<br>Debtors<br>10<br>Cash at bank and in hand<br>Creditors: amounts falling due within one<br>year<br>11<br>**Net current assets**<br>**Total net assets**<br>Restricted funds<br>12<br>Unrestricted funds<br>Designated funds<br>12<br>General funds<br>12<br>Total unrestricted funds<br>12<br>**Total funds**|**198,489**<br>**560,497**<br>**758,986**<br>**(89,837)**<br>**441,956**<br>**113,709**|**2022**<br>**£**<br>**13,783**<br>**13,783**<br>**669,149**<br>**682,932**<br>**127,267**<br>**555,665**<br>**682,932**|47,263<br>707,070<br>754,333<br>(75,331)<br>479,779<br>57,320|2021<br>£<br>22,446|
|---|---|---|---|---|
|||||22,446<br>679,002|
||||||
|||||701,448|
|||||164,349<br>537,099|
||||||
|||||701,448|



The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. 

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. 

The financial statements were approved and authorised for issue by the trustees on 01 November 2022 and signed on their behalf by: 


## **A Hill** 

Company registered number: 07869359 

The notes on pages 18 to 35 form part of these financial statements. 

16 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Statement of cash flows Year ended 31 March 2022** 

|**Cash flows from operating activities**<br>Net cash used in operating activities<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>**Net cash provided by/(used in) investing activities**<br>**Change in cash and cash equivalents in the year**<br>Cash and cash equivalents at the beginning of the year<br>**Cash and cash equivalents at the end of the year**<br>The notes on pages 18 to 35 form part of these financial statements|**2022**<br>**£**<br>**(146,573)**<br>**-**<br>**-**<br>**(146,573)**<br>**707,070**<br>**560,497**|2021<br>£<br>345,608<br>(25,051)<br>**(25,051)**<br>**320,557**<br>386,513<br>707,070|
|---|---|---|



17 



**Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **1. General information** 

The charity is a company limited by guarantee incorporated in the United Kingdom. The members of the company are the trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. 

## **2. Accounting policies** 

## **2.1 Basis of preparation of financial statements** 

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. 

Newcastle Carers meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 

The financial statements are prepared in pounds sterling which is the functional currency of the charity and are rounded to the nearest £1. 

## **2.2 Going concern** 

The financial statements have been prepared on a going concern basis. 

Given the matters outlined in the trustees report, particularly those in relation to Covid-19, the trustees have considered the additional risks presented and all factors they believe might reasonably impact upon the future outlook of the charity. The charity has a relatively low fixed cost base and adequate resources to continue in operational existence for the foreseeable future. 

The current Newcastle City Council and Newcastle Gateshead Clinical Commissioning Group contract for Carers Services in Newcastle upon Tyne ends in October 2022 however the charity has been awarded the subsequent contract for Carers Services in Newcastle upon Tyne which will run from November 2022 to October 2025. 

As a result, the trustees have a reasonable expectation that the charity will continue as a going concern for a period of at least 12 months from the date of signing these accounts. 

## **2.3 Incoming resources** 

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. 

Government grants are credited to the statement of financial activities as the related expenditure is incurred. 

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the relevant events. Gifts donated for resale are included as income when they are sold. 

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

18 



**Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **2. Accounting policies (continued)** 

## **2.4 Expenditure** 

Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources. 

Support costs are those costs incurred directly in support of expenditure on the objects of the charity, including those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements. 

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading. 

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs. 

All expenditure is inclusive of irrecoverable VAT. 

## **2.5 Tangible fixed assets and depreciation** 

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. 

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. 

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. 

Depreciation is provided on the following bases: 

Short-term leasehold property - over the life of the lease Office equipment - 25% Computer equipment - 33% 

## **2.6 Debtors** 

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

## **2.7 Cash at bank and in hand** 

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

19 



**Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **2. Accounting policies (continued)** 

## **2.8 Liabilities and provisions** 

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. 

## **2.9 Pensions** 

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year. 

## **2.10 Fund accounting** 

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. 

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 

Investment income, gains and losses are allocated to the appropriate fund. 

## **3. Critical accounting estimates and areas of judgment** 

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

In preparing these financial statements the directors do not consider there were any significant areas of judgment that were required in applying the company's accounting policies as set out above. 

20 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **4. Income from donations and legacies** 

|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>Donations<br>4,297<br>Gifts in kind<br>-<br>Grants (see note 5)<br>592<br>Government grants<br>4,019<br>Fees, events contributions and other voluntary income<br>1,984<br>10,892|**Restricted**<br>**funds**<br>**2022**<br>**£**<br>-<br>2,100<br>164,442<br>-<br>-<br>166,542|**Total**<br>**funds**<br>**2022**<br>**£**<br>**4,297**<br>**2,100**<br>**165,034**<br>**4,019**<br>**1,984**|
|---|---|---|
|||**177,434**|



Gifts in kind comprise staff time and consultancy from various sources. The charity received the benefit of a consultancy project to Newcastle Carers which was worth an estimated £1,100 which was funded and paid for directly by Lloyds Bank Foundation for England and Wales. The charity received the benefit of staff time to Newcastle Carers which was worth an estimated £1,000 which was provided by Sage Foundation. 

|Donations<br>Gifts in kind<br>Grants (see note 5)<br>Government grants<br>Fees, events contributions and other voluntary income<br>Total 2021|Unrestricted<br>funds<br>2021<br>£<br>1,512<br>-<br>1,000<br>5,906<br>441<br>8,859|Restricted<br>funds<br>2021<br>£<br>23,810<br>10,213<br>186,005<br>-<br>-<br>220,028|Total<br>funds<br>2021<br>£<br>25,322<br>10,213<br>187,005<br>5,906<br>441|
|---|---|---|---|
||||228,887|



21 



**Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **5. Grants** 

|Ballinger Charitable Trust<br>Carers Trust: Covid Grants to Carers<br>Carers Trust: Inspiring Change funded by The Quilter Foundation<br>Carers Trust: Making Carers Count<br>Carers Trust: Respite and Development Fund<br>Carers Trust: Sage Young Adult Carers<br>Carers Trust: Young Adult Carer Wellbeing and Resilience Programme<br>Children in Need<br>Community Foundation Tyne & Wear and Northumberland<br>Lloyds Bank Foundation for England and Wales<br>Newcastle City Council: Adult Social Care Infection Control Fund Grant –<br>Round 2<br>Newcastle City Council: Carers Week<br>Newcastle City Council: Omicron Fund<br>Newcastle Gateshead Clinical Commissioning group: Winter Pressures<br>NHS England: Improving Outcomes for Young Carers<br>NHS Foundation Trust: Hospital Carers Worker<br>North of Tyne Combined Authority - Carers Into Work<br>The Triangle Trust 1949 Fund<br>Other Small Grants|**2022**<br>**£**<br>**15,000**<br>**-**<br>**-**<br>**22,825**<br>**4,954**<br>**5,000**<br>**-**<br>**20,899**<br>**-**<br>**-**<br>**-**<br>**-**<br>**4,014**<br>**-**<br>**9,998**<br>**39,000**<br>**39,122**<br>**-**<br>**4,222**<br>**165,034**|2021<br>£<br>15,000<br>6,222<br>8,221<br>-<br>-<br>-<br>5,000<br>31,211<br>5,000<br>34,649<br>12,042<br>5,000<br>-<br>15,000<br>-<br>-<br>36,857<br>4,025<br>8,778|
|---|---|---|
|||187,005|



22 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **6. Income from charitable activities** 

|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>Joint Contract - Newcastle City Council and Newcastle<br>Gateshead Clinical Commissioning Group<br>573,438<br>Unrestricted<br>funds<br>2021<br>£<br>Joint Contract - Newcastle City Council and Newcastle<br>Gateshead Clinical Commissioning Group<br>581,285|**Restricted**<br>**funds**<br>**2022**<br>**£**<br>90,793<br>Restricted<br>funds<br>2021<br>£<br>85,000|**Total**<br>**funds**<br>**2022**<br>**£**<br>**664,231**|
|---|---|---|
|||Total<br>funds<br>2021<br>£<br>666,285|



23 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **7. Analysis of expenditure by activities** 

|Support services to carers<br>Support services to carers<br>**Analysis of direct costs**<br>Wages and salaries (note 8)<br>Project costs<br>Client related expenditure<br>Complimentary therapy additional costs<br>Volunteer costs|**Activities**<br>**undertaken**<br>**directly**<br>**2022**<br>**£**<br>686,474<br>Activities<br>undertaken<br>directly<br>2021<br>£<br>558,702|**Support**<br>**costs**<br>**2022**<br>**£**<br>173,006<br>Support<br>costs<br>2021<br>£<br>160,112<br>**Total**<br>**funds**<br>**2022**<br>**£**<br>**511,293**<br>**40,128**<br>**132,669**<br>**2,187**<br>**197**<br>**686,474**|**Total**<br>**funds**<br>**2022**<br>**£**<br>**859,480**|
|---|---|---|---|
||||Total<br>funds<br>2021<br>£<br>718,814|
||||Total<br>funds<br>2021<br>£<br>463,968<br>36,349<br>57,730<br>442<br>213|
||||558,702|



24 



**Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **7. Analysis of expenditure by activities (continued)** 

## **Analysis of support costs** 

|Wages and salaries (note 8)<br>Depreciation<br>Administrative costs<br>Legal and professional fees<br>Audit fee|**Total**<br>**funds**<br>**2022**<br>**£**<br>**50,458**<br>**8,663**<br>**107,754**<br>**381**<br>**5,750**<br>**173,006**|Total<br>funds<br>2021<br>£<br>38,312<br>16,011<br>99,954<br>2,355<br>3,480|
|---|---|---|
|||160,112|



## **8. Staff costs** 

|Wages and salaries<br>Social security costs<br>Other pension costs|**2022**<br>**£**<br>**508,544**<br>**37,216**<br>**15,991**<br>**561,751**|2021<br>£<br>452,197<br>35,492<br>14,591|
|---|---|---|
||||
|||502,280|



The average number of persons employed by the charity during the year was as follows: 

|**2022**|2021|
|---|---|
|**No.**|No.|
|**24**|23|



25 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **8. Staff costs (continued)** 

No employee received remuneration amounting to more than £60,000 in either year. 

The average number of employees, calculated on a full-time equivalent basis, was 18 (2021: 18). 

No trustees were entitled to, or received, any remuneration or any other benefits for services during 2022 (2021: £nil) and no expenses were incurred by or reimbursed to any of the trustees during the year (2021: £nil). 

Key management personnel are deemed to be those having authority and responsibility delegated to them by the trustees for planning, directing and controlling the activities of the charity. During 2021/22 they are: 

Edward Gorringe Rachel Parsons 

The total employee benefits of the key management personnel of the charity were £94,302 (2021: £63,600). 

## **9. Tangible fixed assets** 

|**Cost or valuation**<br>At 1 April 2021<br>At 31 March 2022<br>**Depreciation**<br>At 1 April 2021<br>Charge for the year<br>At 31 March 2022<br>**Net book value**<br>At 31 March 2022<br>At 31 March 2021|**Short-term**<br>**leasehold**<br>**property**<br>**£**<br>**43,658**<br>**43,658**<br>**38,786**<br>**696**<br>**39,482**<br>**4,176**<br>4,872|**Office**<br>**equipment**<br>**£**<br>**7,752**<br>**7,752**<br>**4,117**<br>**1,111**<br>**5,228**<br>**2,524**<br>3,635|**Computer**<br>**equipment**<br>**£**<br>**26,436**<br>**26,436**<br>**12,497**<br>**6,856**<br>**19,353**<br>**7,083**<br>13,939|**Total**<br>**£**<br>**77,846**|
|---|---|---|---|---|
|||||**77,846**|
|||||**55,400**<br>**8,663**|
|||||**64,063**|
|||||**13,783**|
|||||22,446|



26 



**Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **10. Debtors** 

|**Due within one year**<br>Trade debtors<br>Prepayments and accrued income|**2022**<br>**£**<br>**195,713**<br>**2,776**<br>**198,489**|2021<br>£<br>39,365<br>7,898|
|---|---|---|
||||
|||47,263|



## **11. Creditors: Amounts falling due within one year** 

|Trade creditors<br>Other taxation and social security<br>Other creditors<br>Accruals and deferred income<br>**Deferred income**<br>Deferred income at 1 April<br>Resources deferred during the year<br>Amounts released from previous periods<br>**Deferred income at 31 March**|**2022**<br>**£**<br>**11,286**<br>**24,547**<br>**3,248**<br>**50,756**<br>**89,837**<br>**2022**<br>**£**<br>**13,469**<br>**26,487**<br>**(13,469)**<br>**26,487**|2021<br>£<br>11,765<br>21,672<br>4,537<br>37,357|
|---|---|---|
||||
|||75,331|
|||2021<br>£<br>-<br>13,469<br>-|
||||
|||13,469|



27 



**Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **12. Statement of funds** 

## **Statement of funds - current year** 

|**Unrestricted funds**<br>**Designated funds**<br>Business development<br>CEO Saving 2020<br>Emergency Operating Reserve<br>Ethical Employer<br>**General funds**<br>General funds<br>**Total Unrestricted funds**|**Balance at 1**<br>**April 2021**<br>**£**<br>**25,000**<br>**8,638**<br>**350,000**<br>**96,141**<br>**479,779**<br>**57,320**<br>**537,099**|**Income**<br>**£**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**584,947**<br>**584,947**|**Expenditure**<br>**£**<br>**-**<br>**(5,907)**<br>**-**<br>**(23,185)**<br>**(29,092)**<br>**(535,582)**<br>**(564,674)**|**Transfers**<br>**in/out**<br>**£**<br>**-**<br>**(2,731)**<br>**(50,000)**<br>**44,000**<br>**(8,731)**<br>**7,024**<br>**(1,707)**|**Balance at**<br>**31 March**<br>**2022**<br>**£**<br>**25,000**<br>**-**<br>**300,000**<br>**116,956**|
|---|---|---|---|---|---|
||||||**441,956**|
||||||**113,709**|
||||||**555,665**|



28 



**Newcastle Carers** 

**(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **12. Statement of funds (continued)** 

|**Restricted funds**<br>Carers Wellbeing Fund<br>Ballinger Charitable Trust<br>Carers Trust: Carers Respite<br>Carers Trust: Making Carers<br>Count<br>Lloyds Bank Foundation for<br>England and Wales<br>Children in Need<br>NHS Hospital Trust: Hospital<br>Carer Information<br>Carers Trust: Sage YAC<br>Newcastle Gateshead Clinical<br>Commissioning group: Winter<br>Pressures<br>Complementary Therapy<br>Service<br> Newcastle City Council:<br>Carers Week<br>Newcastle City Council: Adult<br>Social Care Infection Control<br>Fund Grant – Round 2<br>North of Tyne Combined<br>Authority: Carers Into Work<br>Newcastle City Council:<br>Omicron Fund<br>NHS England - Young Carers<br>Other Small Grants<br>Gifts in Kind<br>**Total of funds**|**Balance at 1**<br>**April 2021**<br>**£**<br>**90,085**<br>**-**<br>**-**<br>**-**<br>**10,509**<br>**20,627**<br>**-**<br>**-**<br>**12,899**<br>**14,940**<br>**5,000**<br>**5,005**<br>**3,118**<br>**-**<br>**-**<br>**2,166**<br>**-**<br>**164,349**<br>**701,448**|**Income**<br>**£**<br>**90,793**<br>**15,000**<br>**4,954**<br>**22,825**<br>**-**<br>**20,899**<br>**39,000**<br>**5,000**<br>**-**<br>**-**<br>**-**<br>**-**<br>**39,122**<br>**4,014**<br>**9,998**<br>**3,630**<br>**2,100**<br>**257,335**<br>**842,282**|**Expenditure**<br>**£**<br>**(96,470)**<br>**(11,733)**<br>**(284)**<br>**(12,088)**<br>**(11,713)**<br>**(35,025)**<br>**(36,978)**<br>**(5,000)**<br>**(7,121)**<br>**(22,104)**<br>**-**<br>**(5,005)**<br>**(33,739)**<br>**-**<br>**(9,998)**<br>**(6,766)**<br>**(2,100)**<br>**(296,124)**<br>**(860,798)**|**Transfers**<br>**in/out**<br>**£**<br>**-**<br>**-**<br>**-**<br>**-**<br>**1,204**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**503**<br>**-**<br>**1,707**<br>**-**|**Balance at**<br>**31 March**<br>**2022**<br>**£**<br>**84,408**<br>**3,267**<br>**4,670**<br>**10,737**<br>**-**<br>**6,501**<br>**2,022**<br>**-**<br>**5,778**<br>**(7,164)**<br>**5,000**<br>**-**<br>**8,501**<br>**4,014**<br>**-**<br>**(467)**<br>**-**<br>**127,267**<br>**682,932**|
|---|---|---|---|---|---|



29 



## **Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **12. Statement of funds (continued)** 

## **Statement of funds - prior year** 

|**Unrestricted funds**<br>**Designated funds**<br>Business development<br>CEO Saving 2020<br>Emergency Operating Reserve<br>Ethical Employer<br>**General funds**<br>General funds<br>**Total Unrestricted funds**|Balance at<br>1 April 2020<br>£<br>20,000<br>-<br>350,000<br>30,000<br>400,000<br>48,981<br>448,981|Income<br>£<br>-<br>-<br>-<br>-<br>-<br>590,154<br>590,154|Expenditure<br>£<br>-<br>(5,362)<br>-<br>(15,859)<br>(21,221)<br>(481,138)<br>(502,359)|Transfers<br>in/out<br>£<br>5,000<br>14,000<br>-<br>82,000<br>101,000<br>(100,677)<br>323|Balance at<br>31 March<br>2021<br>£<br>25,000<br>8,638<br>350,000<br>96,141|
|---|---|---|---|---|---|
||||||479,779|
||||||57,320|
||||||537,099|



30 



**Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **12. Statement of funds (continued)** 

|**Restricted funds**<br>Carers Wellbeing Fund<br>Ballinger Charitable Trust<br>Carers Trust: Carers Respite<br>Carers Trust: Making Carers<br>Count<br>Lloyds Bank Foundation for<br>England and Wales<br>Children in Need<br>NHS Hospital Trust: Hospital<br>Carer Information<br>Carers Trust: Sage YAC<br>Carers Trust: Inspiring Change<br>funded by The Quilter<br>Foundation<br>Newcastle Gateshead Clinical<br>Commissioning group: Winter<br>Pressures<br>Community Foundation Tyne &<br>Wear and Northumberland<br>Complementary Therapy<br>Service<br> Newcastle City Council:<br>Carers Week<br>Newcastle City Council: Adult<br>Social Care Infection Control<br>Fund Grant – Round 2<br>North of Tyne Combined<br>Authority: Carers Into Work<br>Other Small Grants<br>Gifts in Kind<br>**Total of funds**|Balance at<br>1 April 2020<br>£<br>43,852<br>-<br>-<br>-<br>12,022<br>-<br>10,455<br>1,954<br>5,131<br>-<br>-<br>-<br>-<br>-<br>-<br>2,872<br>-<br>76,286<br>525,267|Income<br>£<br>85,000<br>15,000<br>5,000<br>6,222<br>34,649<br>31,211<br>4,025<br>-<br>8,221<br>15,000<br>5,000<br>23,810<br>5,000<br>12,042<br>36,857<br>7,778<br>10,213<br>305,028<br>895,182|Expenditure<br>£<br>(38,767)<br>(15,000)<br>(5,000)<br>(6,222)<br>(36,162)<br>(10,584)<br>(14,480)<br>(1,954)<br>(13,352)<br>(2,101)<br>(5,000)<br>(8,870)<br>-<br>(7,037)<br>(33,739)<br>(8,161)<br>(10,213)<br>(216,642)<br>(719,001)|Transfers<br>in/out<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(323)<br>-<br>(323)<br>-|Balance at<br>31 March<br>2021<br>£<br>90,085<br>-<br>-<br>-<br>10,509<br>20,627<br>-<br>-<br>-<br>12,899<br>-<br>14,940<br>5,000<br>5,005<br>3,118<br>2,166<br>-|
|---|---|---|---|---|---|
||||||164,349|
||||||701,448|



31 



**Newcastle Carers** 

**(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **12. Statement of funds (continued)** 

## **Designated Funds** 

## **Business Development** 

Funds from previous surpluses which have been allocated by the trustees to specific areas of business development, including rebranding, tender management support, income generation and fundraising from grants. 

## **CEO Saving 2020** 

Funds identified as a saving while no CEO was in post, and allocated by the Trustees in September 2020 for necessary expenditure until a new CEO was established in post. The fund was spent down and closed this year. 

## **Emergency Operating Reserve** 

Funds allocated by trustees representing the minimum level of reserves to be maintained, to cover four months of operation costs, costs arising from any reduction in operations and unplanned building repairs etc. 

## **Ethical Employer** 

The trustees of Newcastle Carers recognise that the staff team are one of the charity’s biggest assets. Our Ethical Employer Designated Fund protects our staff by fulfilling the following functions: 

• As the contract is a fixed value with no inflationary uplift it safeguards inflationary increases for our staff team in the later years of the contract. 

• It allows some flexibility in the staffing structure, recognising the need to respond to needs and that any staff/skills shortages put pressure on staff and make service delivery of the core contract and other funded areas of work difficult. 

• A specific amount was designated to cover the costs of necessary building works to ensure COVID safety. Due to successful fundraising to cover these costs this balance was released to unrestricted funds. 

## **Restricted Funds** 

## **Ballinger Charitable Trust** 

This grant towards the running costs of the Young Carers Service contributed to the costs of a Young Carers Worker, supporting individual young carers as well as our junior young carers group. 

## **Carers Trust: Carers Respite and Development Fund** 

This funding from Carers Trust is part of the Government’s £750 million Charity Package, the lead funders are Department for Digital, Culture, Media & Sport and Pears Foundation via the Community Match Challenge or HRH The Princess Royal Respite Fund. Funding was used to provide activities and respite, reducing isolation among carers and improving their confidence and wellbeing. 

## **Carers Trust: Making Carers Count** 

Our Making Carers Count project is funded by Making Carers Count, a Carers Trust partnership programme supported by the Covid-19 Support Fund. Newcastle Carers are employing an Asylum Seeker and Refugees Worker to develop our work with this underrepresented community. 

## **Carers Trust: Sage** 

The project created opportunities for young adult carers in Newcastle to meet Sage employees, access skills and career insight workshops, experience the work environment and learn about early career pathways at Sage. 

32 



**Newcastle Carers** 

## **(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **12. Statement of funds (continued)** 

## **Carers Trust: Inspiring Change funded by the Quilter Foundation** 

This project empowered and trained young adult carers aged 16-24 who are in higher education to act as ambassadors in their college or university and help increase identification and support of young adult carers 

## **Carers Wellbeing Fund** 

Newcastle Carers administers the Carers Wellbeing Fund on behalf of Newcastle Gateshead Clinical Commissioning Group and Newcastle City Council. The fund provides carers with the opportunity to access small grants. This year it also funded COVID 19 Emergency Grants. Monies carried forward are specifically for grants for carers. 

## **Children in Need** 

Three year funding to support young carers by enabling positive friendships and social interactions with other young carers, improving their health and well being and increasing their aspirations. 

## **Complementary Therapy Service** 

The income received this year is from a generous anonymous donor. This supported the therapists’ salary and the costs of maintaining professional memberships while the service could not operate due to COVID 19.  Furlough costs were also claimed. Expenditure has continued for this service and the  donor has agreed to continue funding the service, and their next donation will cover the period Jan – Oct 22. 

## **Lloyds Bank Foundation for England and Wales: Dementia Work** 

The funding from Lloyds Bank Foundation enabled us to employ a dedicated Dementia Carer Information and Advice Worker. 

## **Newcastle City Council: Carers Week** 

Newcastle Carers were awarded a small amount from Newcastle City Council to provide a variety of events and activities during Carers Week in June. As these events and activities could not take place in person this year the funding was carried forward. 

## **Newcastle City Council: Adult Social Care Infection Control Fund Grant – Round 2** 

Short term funding from Newcastle City Council to support work to make our building COVID secure, in recognition of the additional costs relating to infection prevention and control faced during the pandemic, and in preparation for the re-opening of services. 

## **Newcastle City Council: Omicron Fund** 

Short term funding from Newcastle City Council allowing up to improve our virtual and hybrid services by funding necessary equipment and software. 

## **Newcastle Gateshead Clinical Commissioning group: Winter Pressures** 

Three month funding enabling welfare calls and urgent grants for carers looking after someone with a mental health problem, an adult with a learning disability or someone with dementia. Four staff worked additional hours between March – May 2021 to undertake this work. 

## **NHS England – Young Carers** 

Funding from NHS England to help achieve the NHS Long-term Plan, Objective 2.35 Improving Outcomes for Young Carers. This funded the development of an animation and information packs to be rolled out to GPs, giving young carers and young adult carers a voice and enabling them to address the barriers general practice staff face in identifying and supporting carers. 

33 



**Newcastle Carers** 

**(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **12. Statement of funds (continued)** 

## N **HS Hospital Trust – Hospital Carer Information and Advice Worker** 

This project, originally intended for a pilot project situating a Carer Information and Advice Worker on hospital wards, had to be adapted due to hospital restrictions during the pandemic. Instead they worked more broadly to raise awareness of the post and develop successful referral routes across the Trust and recruit and support Carers Champions within the staff teams in the Trust. 

## **North of Tyne Combined Authority: Carers Into Work** 

A partnership with North of Tyne Combined Authority, Carers Northumberland and North Tyneside Carers Centre to provide a range of employability support to carers, which is participant led and based on the need of the carer, and develop a more informed understanding of the specific needs of carers moving into the workplace. 

## **Other small grants** 

All grants of £2,500 or less are included in this section. 

We were successful with several applications to Carers Trust small grants schemes. DWP grants towards equipment were needed to ensure reasonable adaptions for staff with health conditions. We received various small grants and donations towards our service. 

## **13. Analysis of net assets between funds** 

## **Analysis of net assets between funds - current year** 

|**Unrestricted**<br>**funds**<br>**2022**<br>**£**<br>Tangible fixed assets<br>13,783<br>Current assets<br>631,719<br>Creditors due within one year<br>(89,837)<br>**Total**<br>555,665|**Restricted**<br>**funds**<br>**2022**<br>**£**<br>-<br>127,267<br>-<br>127,267|**Total**<br>**funds**<br>**2022**<br>**£**<br>**13,783**<br>**758,986**<br>**(89,837)**<br>**682,932**|
|---|---|---|



## **Analysis of net assets between funds - prior year** 

|Tangible fixed assets<br>Current assets<br>Creditors due within one year<br>**Total**|Unrestricted<br>funds<br>2021<br>£<br>-<br>-<br>-<br>-|Restricted<br>funds<br>2021<br>£<br>-<br>164,349<br>-<br>164,349|Endowment<br>funds<br>2021<br>£<br>22,446<br>589,984<br>(75,331)<br>537,099|Total<br>funds<br>2021<br>£<br>22,446<br>754,333<br>(75,331)<br>701,448|
|---|---|---|---|---|



34 



**Newcastle Carers** 

**(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2022** 

## **14. Reconciliation of net movement in funds to net cash flow from operating activities** 

|Net income for the year (as per Statement of Financial Activities)<br>**Adjustments for:**<br>Depreciation charges<br>Decrease/(increase) in debtors<br>Increase in creditors<br>**Net cash provided by/(used in) operating activities**|**2022**<br>**£**<br>**(18,516)**<br>**8,663**<br>**(151,226)**<br>**14,506**<br>**(146,573)**|2021<br>£<br>176,181|
|---|---|---|
|||16,011<br>121,648<br>31,768|
||||
|||345,608|



## **15. Analysis of cash and cash equivalents** 

|Cash in hand<br>**Total cash and cash equivalents**|**2022**<br>**£**<br>**560,497**<br>**560,497**|2021<br>£<br>707,070|
|---|---|---|
||||
|||707,070|



## **16. Analysis of Net Debt** 

||**At 1 April**||**At 31 March**|
|---|---|---|---|
||**2021**|**Cash flows**|**2022**|
||**£**|**£**|**£**|
|Cash at bank and in hand|**707,070**|**(146,573)**|**560,497**|



## **17. Pension commitments** 

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £15,991 (2021: £14,591). Contributions totaling £2,128 (2021: £1,891) were payable to the fund at the balance sheet date and are included in creditors. 

## **18. Related party transactions** 

There were no related party transactions in the current or prior year. 

35