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

## **Newcastle Carers** 

**(A company limited by guarantee)** 

**Annual Report** 

**31 March 2023** 



## **Newcastle Carers** 

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

## **Contents** 

||Page|
|---|---|
|Reference and administrative details|1|
|Trustees' report|2 - 12|
|Independent auditor's report on the financial statements|13 - 16|
|Statement of financial activities|17|
|Balance sheet|18|
|Statement of cash flows|19|
|Notes to the financial statements|20 - 37|





## **Newcastle Carers** 

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

## **Reference and administrative details Year ended 31 March 2023** 

## **Trustees** 

S R Bromhead (resigned 19 September 2023) D Phythian A R W Walker (resigned 10 October 2022) M K Youngs 

A Anderson 

R Brown (appointed 21 November 2022) 

B Hamilton (appointed 21 November 2022) 

B Thirsk (appointed 21 November 2022) 

## **Company registered number** 

07869359 

## **Charity registered number** 

1145373 

## **Registered office** 

135-139 Shields Road Newcastle upon Tyne NE6 1DN 

## **Independent auditor** 

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 2023** 

The trustees present their annual report together with the audited financial statements of the charity for the 1 April 2022 to 31 March 2023. 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** 

Anyone can become a carer. Sometimes it’s overnight, through sudden illness or injury, or it can be a gradual process as someone’s condition deteriorates. It can be a lifetime commitment. 

We deliver an integrated young carers and adult carers service, providing unpaid carers of all ages in Newcastle with the high-quality service they are entitled to and deserve. The carers we work with reflect the diversity of communities and circumstances of the residents of the city. The following is a summary of some key developments and work carried out during the year. 

During the year 2022/23 : 

- 7,075 (2022: 6,282) adult carers were in contact with Newcastle Carers. 

- 235 (2022: 150) young carers (aged 5-18) and their families were supported. 

- 114 (2022: 95) young carers and 690 (2020: 675) adult carers registered with the charity during the year. 

- • 435 (2022: 386) carers were awarded a grant from the Carers Wellbeing Fund. 

- 5 local GP surgeries received our Carer Friendly Surgery accreditation (launched in June 2022). 

- 5 local schools received our Carer Friendly School accreditation (launched in June 2022). 

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 from professionals (unless they relate to a specific client)._ 

2 



**(A company limited by guarantee)** 

## **Newcastle Carers** 

## **Trustees' report (continued) Year ended 31 March 2023** 

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

## **Local Authority and NHS Contract** 

We continue to deliver the joint Newcastle City Council and NHS North East and North Cumbria Integrated Care Board (ICB) Contract for Carers Services in Newcastle upon Tyne. 

The previous three-year contract ran from November 2018 to October 2021. A one-year extension was then confirmed, with the contract ending in October 2022. We were delighted that, following a competitive tender process, we were awarded the subsequent contract for Carers Services in Newcastle upon Tyne which runs from November 2022 to October 2025. 

Additional funding from a range of grant makers and donors enables us to continue our successful services and develop new solutions to meet carers’ changing needs. We consistently monitor and evaluate our services to ensure we are acting in response to carer feedback. 

## **Adult Carers** 

We have continued to see increases in numbers of adult carers contacting us for information, advice, and support, and note that the cost-of-living crisis is becoming a significant cause of additional stress and hardship. 

Most adult services have gradually returned to in-person sessions after everything moved online during the pandemic. However, we have retained telephone and online support for those who faced challenges attending in person, e.g. because of infection concerns, balancing caring with work, or being unable to leave the person they care for. Groups began meeting in person again early in the year, with drop-in sessions at the Carers Centre in Byker opening up again in the summer. Numbers attending have gradually increased, and we were also able to start community drop-ins at several locations around the city in December 2022, ensuring more carers could access local support. 

Throughout the year we have delivered various carers groups, including: 

## **Monthly Dementia Support Group** 

This group is facilitated by one of the Carer Information and Advice Worker (CIAW) team in our centre at Byker. Building on our learning from the pandemic, attendees have the option to attend face to face or online. The group is successful and well-attended. It allows carers time to share their experiences around caring for someone with dementia, and our worker can offer support/guidance and signposting if required. 

## **Monthly BME Carers Women’s Group** 

This group is facilitated by one of the CIAW Team and takes place at The Angelou Centre in the West End of Newcastle. The group enables women from different BME backgrounds to come together and receive support around various issues; mutual support often takes place amongst the carers themselves, too. Another main focus of this group is socialising and respite from the caring role; day trips are often on the agenda. Recent trips were funded by Newcastle City Council’s Community Health Fund and Carers Trust’s Carers Respite and Development Fund. 

## **Carers Connect Group** 

This group meets monthly and is facilitated by two Newcastle Carers volunteers. Similar to a coffee morning, the group provides the opportunity for carers to come together in an informal setting. There has been a good level of attendance throughout the year. 

3 



**Newcastle Carers** 

**(A company limited by guarantee)** 

**Trustees' report (continued) Year ended 31 March 2023** 

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

## **Wellness and Relaxation Sessions** 

These online sessions were delivered weekly at various points of the year. They were usually in 4 to 5 week blocks on a theme around Wellness and Managing Carer Stress. Some carers attend every session and are now longstanding members of the group, while others dip in and out depending on their circumstances and situations at the time. These sessions were introduced as a way of offering an opportunity for carers to address wellbeing issues as well as to connect with others. Post-Covid, the sessions have been a resource for some hard-to-reach carers, such as working carers, and those whose roles make it difficult to take time out. 

## **Mental Health Carers Group** 

This peer support group meets monthly throughout the year and moved from online to in person meetings from May 2022. The main focus of this group has been sharing their experiences, providing mutual support and encouragement while having a break from caring. 

Other notable provision includes: 

## **Carers Wellbeing Fund** 

Newcastle Carers administers the Carers Wellbeing Fund on behalf of NHS North East and North Cumbria Integrated Care Board and Newcastle City Council. After a significant fall in applications during the pandemic, we saw increasing applications throughout this year, with 435 carers awarded a grant. The number of carers applying for breaks increased significantly to 34% of applications, however the vast majority of grants, 57% of applications, were for essential household items. 

## **Asylum Seekers and Refugees Worker** 

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

Owing to a gap in delivery while the post was vacant between October 2022 and January 2023, there was an underspend, and so the scope of the project and the budget was amended, and approved by Carers Trust. Work has now begun on a legacy project, which will be an animation/video created by and for refugees and asylum seekers that can be used across the country. Carers Trust have confirmed that this funding will not continue after April 2024. 

## **Complementary Therapy Service** 

We are delighted that the former carer, whose generous donation funded this service for the duration of our previous NCC/ICB contract, has agreed to part-fund it for the duration of the new one. We are confident we can find the matched funding needed to ensure this vital and valued option remains available. 

## **Counselling Service** 

We have five volunteer counsellors who are members of the British Association for Counselling and Psychotherapy (BACP) and working towards their accreditation whilst completing their final year of training. They offer up to fifteen counselling sessions per week, free of charge to carers. The counselling is provided in person, face to face at our centre in Byker. Carers have said how much they value the support that they get from their counsellors, as it provides a good balance to the hands-on work that the Information and Advice Workers provide. 

## **Adult Carer Case Study** 

Robin cares for their brother who lives independently in the community. He has a diagnosis of schizophrenia and receives treatment from mental health services. He suffered a stroke which further impacted on his mental health and, over time, his physical limitations have increased. Robin is his primary carer, seeing him daily. They ensure he takes his medication, attends appointments, pays his bills and expenses. They support him emotionally, practically and provide some personal care. 

4 



**Newcastle Carers** 

**(A company limited by guarantee)** 

## **Trustees' report (continued) Year ended 31 March 2023** 

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

Robin contacted our helpline wanting advice on Power of Attorney for their brother and submitting a new PIP claim due to a change in his health support needs. They spoke to one of our Carer Information and Advice Workers (CIAW). After a discussion with Robin, our worker made a referral to Welfare Rights to help them and their brother with his PIP claim. Our CIAW gave them some general information on Power of Attorney, and they were happy to be signposted to access further specialist advice. 

Robin was very stressed by their caring role. They work part time and were finding it difficult to balance work and caring, taking little to no time for themself. Robin said they felt guilty and were letting their brother down. They spent a lot of the day either with him or face timing him to check he was okay. Robin and our CIAW discussed the importance of caring for themself too. Robin said on reflection they felt they were ‘disappearing’.  Giving Robin the time and space to talk about their own feelings and needs alongside this realization has helped them to make some changes. 

The PIP claim has been submitted and they await the outcome. After hearing more information on Power of Attorney, Robin has begun the process. 

Robin has taken up crafting again, learning how to knit and joining a craft group. This puts them in contact with other people and they enjoy socializing more, as well as helping them to relax. They also joined the online Relaxation and Wellness group at Newcastle Carers. Robin now makes time to go for a walk most days, even if just for twenty minutes. They have slowly reduced the amount of time they spend with their brother, especially online, and both are happy with the changes. Robin’s workplace is aware of their caring responsibilities and are being flexible and supportive. Robin is still the primary carer for their brother, which continues to be challenging, however Robin said making changes and being able to talk to someone who listened and who was there for them has made “ _**such a difference to my life**_ ”. 

## Note: _Carer names have been changed._ 

## **Young Carers and Young Adult Carers** 

The success of our work to raise awareness of young carers and young adult carers among local services has led to significant increases in the number of children and young people referred for support. Providing the level of support needed while the team was understaffed has been a significant challenge this year. We were delighted to appoint to the outstanding vacant posts in February and April 2023, and aim to further increase our capacity in the next financial year. 

Thanks to funders, including Children in Need and Ballinger Trust, we have been able to continue our hugely popular groups. Sessions run weekly and throughout the school holidays for primary and secondary school children and young adults. Activities this year have included: a bespoke session with our Asylum Seeker and Refugee Worker for Refugee Week, bowling, cinema trips, horse riding, circus skills, forest school, surfing, meals, and discussion sessions. 

## **Travel Pass Pilot** 

This year, thirty Young Adult Carers received a free 12-month travel pass under the pilot scheme between Newcastle City Council, Gateshead Council, Nexus, and bus operators, with funding from the NHS’s North East and North Cumbria Integrated Care Board. The pilot supports young adult carers to access education, training and employment and enables them to maintain friendships and social contacts. We are currently talking to the City Council about supporting more Young Adult Carers to apply for a travel pass. 

5 



**Newcastle Carers** 

**(A company limited by guarantee)** 

**Trustees' report (continued) Year ended 31 March 2023** 

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

## **Scotswood Community Gardens Programme Case Studies** 

Over six weeks, both our primary and secondary young carers groups enjoyed forest school sessions at Scotswood Community Gardens. Scotswood Gardens staff collaborated with Newcastle Carers Groups and Activities Worker to create a diverse and engaging programme for the young carers to enjoy. They experienced a range of activities from mini beast hunts, animal clay modelling, hammock swinging and cooking various snacks on the open fire such as pizza pockets and s’mores. They enjoyed learning new skills each week, so much so that Alex has now joined ‘Night Shades’, the weekly teatime club delivered by Scotswood Gardens. Alex told our worker they enjoyed going to the weekly group as it was an opportunity to meet new people and engage in groups outside of Newcastle Carers. A Scotswood Gardens staff member reports Alex is “ **thriving** ” at Night Shades, and they’ve seen a huge growth in their confidence since attending. This opportunity would not have happened without the positive experience Alex had experienced previously with Newcastle Carers at Scotswood Gardens. 

The Young Carers thrived in the outdoor environment and were able to enjoy the huge gardens and all they have to offer. Sam particularly enjoyed running around and playing with friends in this huge outdoor space. Sam would arrive to each session very excited and whilst swinging in the hammock would scream and laugh. During one session, Sam shouted at the top of their lungs: “ **I feel so free and alive!** ” The sessions became an outlet for Sam; they were able to burn off energy and share their emotions in a safe and nurturing environment. 

Although each session had a set activity for the Young Carers to engage in, this was optional, giving them a chance to express their independence and allowing the sessions to be led by them. This also allowed them to tap into their emotions and what they needed each session, whether it be joining in the activity, time to sit by themselves, a one-to-one chat with a member of staff or a walk to clear their mind. Creating this environment is what led Remi to receive one-to-one help. Remi sat with a member of staff the whole final session and shared their thoughts and worries. Remi felt comfortable to do this due to the relaxed atmosphere of the sessions. 

## Note: _Carer names have been changed._ 

## **Partner Organisations and Awareness Raising** 

## **Hospital Carers Information and Advice Worker (HCIAW)** 

This role was initially funded for a 12-month period. However, due to the success of the HCIAW role, the funding was extended for a further year from 25th April 2022 through Newcastle Hospitals Charity. The HCIAW has continued to work Trust-wide to promote carer awareness across Newcastle Hospitals Trust and has supported both staff carers and visiting carers. He acted as an ambassador for Newcastle City Council, Newcastle Hospitals NHS Foundation Trust, and Newcastle Carers on a local, regional, and national basis, working collaboratively with partner organisations, sharing best practices with NHS Trusts, and linking in with local, regional, and national networks. The HCIAW helps coordinate the NUTH Strategic Carers and Young Carers Working Group, coordinates the NUTH Carers Champion initiative and chairs the Carers Champion Network Group meetings. The HCIAW is enabling many projects throughout the Trust to support all carers across all Trust sites, including community sites. 

## **Young Adult Carers NHS Champions** 

Newcastle Carers support three Young Adult Carers in their role as NHS Champions, influencing better practice, improving health literacy, and including young carer voices in service design and delivery. This year, the young people attended three residentials, where activities included taking part in workshops, team building activities and outdoor pursuits, aimed at building confidence and engaging in new experiences. 

## **Carer Awareness Training** 

During the year all school nurses had updated Carer Awareness training delivered to their clusters across the city, ensuring the entire team are carer aware. They have made a commitment to update their paperwork to improve carer identification. In addition, our popular programme of online awareness raising sessions for professionals has continued to operate monthly. 

6 



**Newcastle Carers** 

**(A company limited by guarantee)** 

## **Trustees' report (continued) Year ended 31 March 2023** 

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

## **Carer Friendly Accreditation Scheme** 

Our Carer Friendly Accreditation Scheme for General Practitioners and Schools was developed with funding from Newcastle City Council’s Community Health Fund. The scheme was officially launched during Carers Week in June 2022, and aims to support, encourage, recognise, and communicate best practice in carer support. A webinar took place during Carers Week, hosted by a Young Adult Carer who shared the reasons behind the accreditation and their experiences demonstrating why it is important. By March 2023, five GP surgeries and five schools had successfully applied for accreditation. 

## **School Partnerships** 

This year, strong partnerships have been developed with Walbottle Academy and Excelsior Academy secondary schools, who have supported Newcastle Carers workers to set up a drop-in system for young carers in school. Young Carers workers have a named lead in school who will organize appointment times for young people who have requested support. There is ongoing work with other secondary schools to establish a similar set-up. 

## **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 Carers Northumberland and North Tyneside Carers Centre, we have built good referral pathways with other relevant services, and the opportunity to attend face-to-face events and job fairs as lockdowns eased has helped with networking. From April 2023, North Tyneside Carers Centre is leading this project, and we will be working with them to ensure carers in Newcastle continue to benefit from support to remain in, or return to, work, education or training. 

## **Promotion** 

Throughout the year we have taken many opportunities to build our networks, raise awareness of carers and their rights, and encourage carers to share their own stories. This has included, but is not limited to: 

- Connections made with British Red Cross, PROPS, Newcastle Futures, NECA, Occupational Health Service, Community Wellbeing Network, Citywide Youth; Engagement Group, Communities of Practice (Carers Trust), Skills for People 

- Presentations delivered to: Deaflinks NE Community Group, DWP staff, Drug & Alcohol Employability Task Group, Community Link Workers, Asylum Seekers and Refugees Support Network; 

- Information stalls at: Northumbria University Freshers Week, CNTW Peer Support Network, local hospitals; 

- Radio interviews for Carers Week and Children in Need. 

7 



**Newcastle Carers** 

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

## **Trustees' report (continued) Year ended 31 March 2023** 

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

##  **Organisational changes** 

The organisation itself has faced significant changes and increased demands in recent years. These have been compounded this year by our long-standing Deputy CEO, Rachel Parsons, moving on, the re-tendering process, a number of unfilled vacancies, three staff on maternity leave, a major flood, and the departure of Edward Gorringe after 18 months in post as CEO. 

We appointed Austin McNamara as Interim CEO in November 2022, who reported after his first weeks in post: 

“ _**In these circumstances, it is remarkable that the quality of our service to carers did not suffer. We had no formal complaints and all the feedback we received from carers continued to be overwhelmingly positive. This is a great tribute to the whole team, and I would like to place on record my admiration and gratitude for all their efforts.**_ ” 

Austin began discussions and meetings to engage staff in the creation of a forward agenda for 2023, with two key strands: 

## _Delivery_ 

- Creating a delivery plan for the next 6 months 

- Reviewing and refreshing our ways of working 

- Starting to rebuild and extend our network 

- Ensuring our systems, processes and routines are fit for purpose 

## _Strategy (together with trustees)_ 

- Reformulating and reaffirming our vision, mission, values, and behaviours 

- Agreeing some key strategic priorities 

- Initiating a service design process 

An interim part-time Projects Director was appointed, and appointments were made to three of the four unfilled posts: Young Carers Worker, Carers Information & Advice Worker (mental health) and Asylum Seekers & Refugees Development Worker. This left one vacancy for a Young Adult Carers Worker, which has subsequently been filled by an internal appointment. 

In December, we arrived at work to find that the whole of the basement was under water as a result of an external burst pipe. Fortunately, there was no damage to the electrics, the heating system or our internal plumbing, so we have been able to continue using the rest of the building. However, all the basement rooms, which are normally heavily used, and the lift were out of commission for many months. We have had to find alternative venues for planned activities – including carers groups, one to one appointments, and our Staff and Board meetings. 

8 



## **Newcastle Carers** 

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

## **Trustees' report (continued) Year ended 31 March 2023** 

## **Financial review** 

##  **Financial performance** 

Income for the year amounted to £920,226, an increase of £77,944 from the prior year. The majority of this Increase is due to additional grants being awarded and higher donations than 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 13. 

##  **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 that ensures that Newcastle Carers core activities are able to 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 2023/24 budget the target free reserves is £320,000 (2022/23: £300,000). 

Newcastle Carers had previously achieved the desired level of reserves and therefore the trustees explicitly designated the amount to ring-fence the reserves, see designated fund EOR. In 2022/23 due to significant financial pressures a small release of £3,000 was incurred to prevent the charity entering negative unrestricted funds. The desired level has now increased by £20,000 due to a rising cost base. Therefore Newcastle Carers will look to build the fund to the desired level. 

The fund balances carried forward at 31 March 2023 show a total of £598,256. Of these funds £39,578 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 £291,716. Therefore, the charity has a shortfall to the reserves target of £28,284 and will look to build the EOR back up to desired level. 

9 



## **Newcastle Carers** 

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

## **Trustees' report (continued) Year ended 31 March 2023** 

## **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. 

##  **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. 

10 



**Newcastle Carers** 

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

## **Trustees' report (continued) Year ended 31 March 2023** 

## **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** 

Since January 2023 the staff and trustees have embarked on a programme of work to refresh our strategic intent, strengthen our operational delivery and enhance our internal capacity. This is still very much “work in progress”, but we are very proud of what we have achieved together so far. 

Central to this work is the formulation of a new statement of purpose: “ _To support unpaid carers of all ages in Newcastle to improve their quality of life and to overcome the challenges they face_ ”. This is underpinned by four core values: “ _We are_ _**empowering** . We are_ _**inclusive** . We are_ _**people focussed** . We are_ _**empathetic** ._ ” We have also made a commitment to achieving our purpose by being professional, collaborative, adaptable and innovative, and by achieving mutual trust. 

In addition, we have drafted a vision for the future where 

- Carers are recognised and valued 

- Carers are well supported – practically, financially and emotionally 

- Carers are supported to look after their own mental and physical wellbeing 

- Carers have a genuine choice over their level of caring responsibilities, and can make that choice without feeling guilty 

- Carers achieve a balance between their caring responsibilities and their own quality of life – including education, training and employment 

- No one is expected to take on a caring role that prevents them from achieving their potential 

- No child or young person is expected to take on a caring role 

We have also recognised that we have a critical part to play in realising this vision by being 

- A trusted and respected provider of services to carers 

- The “go to” organisation for anything to do with carers 

- A valued source of expertise and intelligence 

- A leader in our field – locally, regionally and nationally 

- A champion of carers’ needs, supporting them to be heard 

- An organisation that takes a joined-up approach to meeting carers’ needs 

- An employer of choice, leading by example 

- Financially sustainable, and not overly reliant on any single source of funding 

The outcomes of this important work need to be “road tested” with our stakeholders - including carers and partner organisations. However, they did place us in a strong position to go out to the market and recruit a permanent Chief Executive Officer. We received a lot of interest in this position, leading to a successful appointment being made from a very strong field of candidates. Luke Bramhall, currently Assistant Director of Operations with regional charity Children North East, will be taking up post in October 2023. He is ideally placed to lead Newcastle Carers on the next stage of its journey towards achieving its purpose and realising its vision for the future. 

11 



## **Newcastle Carers** 

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

## **Trustees' report (continued) Year ended 31 March 2023** 

## **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 auditor** 

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 auditor is 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 auditor is aware of that information. 

## **Auditor** 

The auditor, UNW LLP, has indicated his willingness to continue in office. The designated trustees will propose a motion reappointing the auditor at a meeting of the trustees. 

Approved by order of the members of the board of trustees on 19 September 2023 and signed on their behalf by: 


## **M K Youngs** 

12 




## **Independent auditor's 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 2023 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 2023 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. 

13 




## **Independent auditor's 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. 

14 




## **Independent auditor's 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. 

15 




## **Independent auditor's 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 

16 



## **Newcastle Carers** 

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

## **Statement of financial activities (incorporating income and expenditure account) Year ended 31 March 2023** 

|**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>Other expenditure<br>8<br>**Total expenditure**<br>**Net income/(expenditure)**<br>Transfers between funds<br>13<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>13<br>Net movement in funds<br>13<br>**Total funds carried forward**<br>The notes on pages 20 to 37 form part of these|**Unrestricted**<br>**funds**<br>**2023**<br>**Restricted**<br>**funds**<br>**2023**<br>**£**<br>**£**<br>**8,288**<br>**216,715**<br>**590,875**<br>**104,324**<br>**24**<br>**-**<br>**599,187**<br>**321,039**<br>**376**<br>**-**<br>**581,236**<br>**342,699**<br>**-**<br>**80,591**<br>**581,612**<br>**423,290**<br>**17,575**<br>**(102,251)**<br>**(14,562)**<br>**14,562**<br>**3,013**<br>**(87,689)**<br>**555,665**<br>**127,267**<br>**3,013**<br>**(87,689)**<br>**558,678**<br>**39,578**<br>financial statements.|**Total**<br>**funds**<br>**2023**<br>**£**<br>**225,003**<br>**695,199**<br>**24**<br>**920,226**<br>**376**<br>**923,935**<br>**80,591**<br>**1,004,902**<br>**(84,676)**<br>**-**<br>**(84,676)**<br>**682,932**<br>**(84,676)**<br>**598,256**|Total<br>funds<br>2022<br>£<br>177,434<br>664,231<br>617<br>842,282<br>1,318<br>859,480<br>-<br>860,798<br>(18,516)<br>-<br>(18,516)<br>701,448<br>(18,516)<br>682,932|
|---|---|---|---|



17 



## **Newcastle Carers** 

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

## **Balance sheet As at 31 March 2023** 

|**Note**<br>**Fixed assets**<br>Tangible assets<br>10<br>**Current assets**<br>Debtors<br>11<br>Cash at bank and in hand<br>Creditors: amounts falling due within one<br>year<br>12<br>**Net current assets**<br>**Total net assets**<br>Restricted funds<br>13<br>Unrestricted funds<br>Designated funds<br>13<br>General funds<br>13<br>Total unrestricted funds<br>13<br>**Total funds**|**9,947**<br>**774,086**<br>**784,033**<br>**(192,077)**<br>**557,662**<br>**1,016**|**2023**<br>**£**<br>**6,300**<br>**6,300**<br>**591,956**<br>**598,256**<br>**39,578**<br>**558,678**<br>**598,256**|198,489<br>560,497<br>758,986<br>(89,837)<br>441,956<br>113,709|2022<br>£<br>13,783|
|---|---|---|---|---|
|||||13,783<br>669,149|
||||||
|||||682,932|
|||||127,267<br>555,665|
||||||
|||||682,932|



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 19 September 2023 and signed on their behalf by: 


**A Anderson** 

Company registered number: 07869359 

The notes on pages 20 to 37 form part of these financial statements. 

18 



## **Newcastle Carers** 

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

## **Statement of cash flows Year ended 31 March 2023** 

|**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 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 20 to 37 form part of these financial statements|**2023**<br>**£**<br>**214,363**<br>**(774)**<br>**(774)**<br>**213,589**<br>**560,497**<br>**774,086**|2022<br>£<br>(146,573)<br>-<br>**-**<br>**(146,573)**<br>707,070<br>560,497|
|---|---|---|



19 



## **Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

## **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 Companies Act 2006. 

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. 

The trustees have considered the risks 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 Newcastle City Council and North East and North Cumbria Integrated Care Board contract for Carers Services in Newcastle upon Tyne runs 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. 

20 



**Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

## **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. 

21 



**Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

## **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. 

22 



**Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

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

|**Unrestricted**<br>**funds**<br>**2023**<br>**£**<br>Donations<br>5,000<br>Gifts in kind<br>-<br>Grants (see note 5)<br>-<br>Government grants<br>-<br>Fees, events contributions and other voluntary income<br>3,288<br>**Total 2023**<br>8,288<br>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>Total 2022<br>10,892|**Restricted**<br>**funds**<br>**2023**<br>**£**<br>19,842<br>-<br>196,873<br>-<br>-<br>216,715<br>Restricted<br>funds<br>2022<br>£<br>-<br>2,100<br>164,442<br>-<br>-<br>166,542|**Total**<br>**funds**<br>**2023**<br>**£**<br>**24,842**<br>**-**<br>**196,873**<br>**-**<br>**3,288**|
|---|---|---|
|||**225,003**|
|||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 £nil (2022: £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 £nil (2022: £1,000) which was provided by Sage Foundation. 

23 



**Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

## **5. Grants** 

|Ballinger Charitable Trust<br>Carers Trust: Making Carers Count<br>Carers Trust: Respite and Development Fund<br>Carers Trust: Sage Young Adult Carers<br>Children in Need<br>Newcastle City Council: Omicron Fund<br>NHS England: Improving Outcomes for Young Carers<br>NHS Hospital Trust: Hospital Carers Worker<br>North of Tyne Combined Authority - Carers Into Work<br>LGA Foundation<br>Other Small Grants|**2023**<br>**£**<br>**15,000**<br>**59,036**<br>**-**<br>**-**<br>**40,014**<br>**-**<br>**-**<br>**32,912**<br>**26,154**<br>**10,000**<br>**13,757**<br>**196,873**|2022<br>£<br>15,000<br>22,825<br>4,954<br>5,000<br>20,899<br>4,014<br>9,998<br>39,000<br>39,122<br>-<br>4,222|
|---|---|---|
|||165,034|



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

|**Unrestricted**<br>**funds**<br>**2023**<br>**£**<br>Joint Contract - Newcastle City Council and Newcastle<br>Gateshead Clinical Commissioning Group<br>590,875<br>Unrestricted<br>funds<br>2022<br>£<br>Joint Contract - Newcastle City Council and Newcastle<br>Gateshead Clinical Commissioning Group<br>573,438|**Restricted**<br>**funds**<br>**2023**<br>**£**<br>104,324<br>Restricted<br>funds<br>2022<br>£<br>90,793|**Total**<br>**funds**<br>**2023**<br>**£**<br>**695,199**|
|---|---|---|
|||Total<br>funds<br>2022<br>£<br>664,231|



24 



## **Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

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

|Support services to carers<br>Support services to carers<br>**Analysis of direct costs**<br>Wages and salaries (see note 9)<br>Project costs<br>Client related expenditure<br>Complimentary therapy additional costs<br>Volunteer costs|**Activities**<br>**undertaken**<br>**directly**<br>**2023**<br>**£**<br>743,577<br>As restated<br>Activities<br>undertaken<br>directly<br>2022<br>£<br>705,626|**Support**<br>**costs**<br>**2023**<br>**£**<br>180,358<br>As restated<br>Support<br>costs<br>2022<br>£<br>153,854<br>**Total**<br>**funds**<br>**2023**<br>**£**<br>**492,558**<br>**108,857**<br>**139,713**<br>**2,183**<br>**266**<br>**743,577**|**Total**<br>**funds**<br>**2023**<br>**£**<br>**923,935**|
|---|---|---|---|
||||As restated<br>Total<br>funds<br>2022<br>£<br>859,480|
||||As restated<br>Total<br>funds<br>2022<br>£<br>511,293<br>59,280<br>132,669<br>2,187<br>197|
||||705,626|



25 



**Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

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

## **Analysis of support costs** 

|Wages and salaries (see note 9)<br>Depreciation<br>Administrative costs<br>Legal and professional fees<br>Audit fee|**Total**<br>**funds**<br>**2023**<br>**£**<br>**38,243**<br>**8,256**<br>**121,115**<br>**6,644**<br>**6,100**<br>**180,358**|As restated<br>Total<br>funds<br>2022<br>£<br>50,458<br>8,663<br>88,602<br>381<br>5,750|
|---|---|---|
|||153,854|



The comparatives have been restated to include subcontracted labour costs of £19,152 in project costs within direct costs which were previously included within administrative costs within support costs. There is no change to the total charitable expenditure previously reported. 

## **8. Other expenditure** 

||**Restricted**|**Total**|Total|
|---|---|---|---|
||**funds**|**funds**|funds|
||**2023**|**2023**|2022|
||**£**|**£**|£|
|Clawbacks on contract income|80,591|**80,591**|-|



At the end of the previous contract which ended in 2022, there was an underspend on the Carers Wellbeing Fund totalling £80,591. This amount is due to be repaid to commissioners and therefore has been recognised as expenditure in the year as above. 

26 



**Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

## **9. Staff costs** 

|Wages and salaries<br>Social security costs<br>Other pension costs|**2023**<br>**£**<br>**471,361**<br>**43,055**<br>**16,385**<br>**530,801**|2022<br>£<br>508,544<br>37,216<br>15,991|
|---|---|---|
||||
|||561,751|



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

|**2023**|2022|
|---|---|
|**No.**|No.|
|**23**|24|



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 17 (2022: 18). 

No trustees were entitled to, or received, any remuneration or any other benefits for services during 2023 (2022: £nil) and no expenses were incurred by or reimbursed to any of the trustees during the year (2022: £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 2022/23 they are: 

Edward Gorringe Austin McNamara 

The total employee benefits of the key management personnel of the charity were £70,377 (2022: £94,302), of which £31,400 (2022: £nil) relates to consultancy costs not included within staff costs. 

27 



**Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

## **10. Tangible fixed assets** 

|**Cost or valuation**<br>At 1 April 2022<br>Additions<br>At 31 March 2023<br>**Depreciation**<br>At 1 April 2022<br>Charge for the year<br>At 31 March 2023<br>**Net book value**<br>At 31 March 2023<br>At 31 March 2022<br>**11.**<br>**Debtors**<br>Trade debtors<br>Prepayments and accrued income|**Short-term**<br>**leasehold**<br>**property**<br>**£**<br>**43,658**<br>**-**<br>**43,658**<br>**39,482**<br>**696**<br>**40,178**<br>**3,480**<br>4,176|**Office**<br>**equipment**<br>**£**<br>**7,752**<br>**-**<br>**7,752**<br>**5,228**<br>**1,252**<br>**6,480**<br>**1,272**<br>2,524||**Computer**<br>**equipment**<br>**£**<br>**26,436**<br>**774**<br>**27,210**<br>**19,353**<br>**6,309**<br>**25,662**<br>**1,548**<br>7,083<br>**2023**<br>**£**<br>**239**<br>**9,708**<br>**9,947**|**Total**<br>**£**<br>**77,846**<br>**774**|
|---|---|---|---|---|---|
||||||**78,620**|
||||||**64,063**<br>**8,257**|
||||||**72,320**|
||||||**6,300**|
||||||13,783|
||||||2022<br>£<br>195,713<br>2,776<br>198,489|



28 



## **Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

## **12. 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**|**2023**<br>**£**<br>**21,075**<br>**42,329**<br>**4,092**<br>**124,581**<br>**192,077**<br>**2023**<br>**£**<br>**26,487**<br>**16,651**<br>**(26,487)**<br>**16,651**|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|
|---|---|---|



29 



**Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

## **13. Statement of funds** 

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

|**Unrestricted funds**<br>**Designated funds**<br>Business Development<br>Emergency Operating Reserve<br>Ethical Employer<br>**General funds**<br>General funds<br>**Total Unrestricted funds**|**Balance at 1**<br>**April 2022**<br>**£**<br>**25,000**<br>**300,000**<br>**116,956**<br>**441,956**<br>**113,709**<br>**555,665**|**Income**<br>**£**<br>**-**<br>**-**<br>**-**<br>**-**<br>**599,187**<br>**599,187**|**Expenditure**<br>**£**<br>**(5,533)**<br>**-**<br>**(22,944)**<br>**(28,477)**<br>**(553,135)**<br>**(581,612)**|**Transfers**<br>**in/out**<br>**£**<br>**154,250**<br>**(3,000)**<br>**(7,067)**<br>**144,183**<br>**(158,745)**<br>**(14,562)**|**Balance at**<br>**31 March**<br>**2023**<br>**£**<br>**173,717**<br>**297,000**<br>**86,945**|
|---|---|---|---|---|---|
||||||**557,662**|
||||||**1,016**|
||||||**558,678**|



30 



**Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

## **13. 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>Children in Need<br>NHS Hospital Trust: Hospital<br>Carer Information<br>Newcastle Gateshead Clinical<br>Commissioning group: Winter<br>Pressures<br>Complementary Therapy<br>Service<br>Newcastle City Council: Carers<br>Week<br>North of Tyne Combined<br>Authority: Carers Into Work<br>Newcastle City Council:<br>Omicron Fund<br>LGA Foundation<br>Other Small Grants<br>**Total of funds**|**Balance at 1**<br>**April 2022**<br>**£**<br>**84,408**<br>**3,267**<br>**4,670**<br>**10,737**<br>**6,501**<br>**2,022**<br>**5,778**<br>**(7,164)**<br>**5,000**<br>**8,501**<br>**4,014**<br>**-**<br>**(467)**<br>**127,267**<br>**682,932**|**Income**<br>**£**<br>**104,324**<br>**15,000**<br>**-**<br>**59,036**<br>**40,014**<br>**32,912**<br>**-**<br>**19,842**<br>**-**<br>**26,154**<br>**-**<br>**10,000**<br>**13,757**<br>**321,039**<br>**920,226**|**Expenditure**<br>**£**<br>**(184,773)**<br>**(18,348)**<br>**(4,670)**<br>**(53,912)**<br>**(41,360)**<br>**(38,388)**<br>**-**<br>**(30,320)**<br>**-**<br>**(34,655)**<br>**(3,240)**<br>**-**<br>**(13,624)**<br>**(423,290)**<br>**(1,004,902)**|**Transfers**<br>**in/out**<br>**£**<br>**-**<br>**81**<br>**-**<br>**-**<br>**-**<br>**3,454**<br>**(5,778)**<br>**17,067**<br>**-**<br>**-**<br>**(774)**<br>**-**<br>**512**<br>**14,562**<br>**-**|**Balance at**<br>**31 March**<br>**2023**<br>**£**<br>**3,959**<br>**-**<br>**-**<br>**15,861**<br>**5,155**<br>**-**<br>**-**<br>**(575)**<br>**5,000**<br>**-**<br>**-**<br>**10,000**<br>**178**<br>**39,578**<br>**598,256**|
|---|---|---|---|---|---|



31 



## **Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

## **13. 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 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|



32 



**Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

## **13. 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: Carers<br>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<br>1 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|
|---|---|---|---|---|---|



33 



**Newcastle Carers** 

**(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2023** 

## **13. 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. This year unrestricted funds were transferred in to cover additional spend over the life of the current contract on targeted support for data analysis, comms and marketing, finance and income generation. 

## **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. 

## **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 Wellbeing Fund** 

Newcastle Carers administers the Carers Wellbeing Fund on behalf of NHS North East and North Cumbria Integrated Care Board and Newcastle City Council. The fund provides carers with the opportunity to access small 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. 

34 



**Newcastle Carers** 

**(A company limited by guarantee)** 

## **Notes to the financial statements Year ended 31 March 2023** 

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

## **Complementary Therapy Service** 

The income received this year is from a generous anonymous donor who supports the costs of the service. The large transfer in relates to the remainder of the costs for the previous contract period, comprising inflationary salary increases over the length of the contract and additional measures for covidsafety, which were met by our Ethical Employer Designated Fund. The donor has agreed to continue part-funding the service for the length of the new contract. This year there is a small deficit due to the timing of donations. 

## **Jesmond Dementia Alliance** 

When this charity folded they allocated some of their remaining funds to Newcastle Carers for two further dementia sessions delivered in Jesmond by our staff. 

## **LGA Foundation** 

Newcastle Carers were awarded a two year grant of £10,000 per year from the LGA Foundation. Running from February 2023 – January 2025 this generous contribution to project core costs will help to reach more young carers and young adult carers across the city. 

## **Newcastle City Council: Carers Wek** 

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: Omicron Fund** 

Short term funding from Newcastle City Council allowing us 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. Despite repeated and best efforts in the intervening period to contact the funder about the outstanding funds, and owing to the funding body no longer being in existence, we have transferred the remaining funds to unrestricted funds. 

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

This project employed a Carer Information and Advice Worker to work broadly to raise awareness of carers and develop successful referral routes across the Trust and recruit and support Carers Champions within the staff teams in the Trust. When the original project, funded by the Newcastle upon Tyne Hospitals NHS Foundation Trust, ended in April 2022 it was continued for a further year with funding from the Newcastle Hospitals Charity. 

## **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 including a grant from RW Mann Trust and two awards from Newcastle City Council’s Community Health Fund. 

35 



**Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

|**14.**<br>**Analysis of net assets between funds**<br>**Analysis of net assets between funds - current year**<br>**Unrestricted**<br>**funds**<br>**2023**<br>**Restricted**<br>**funds**<br>**2023**<br>**£**<br>**£**<br>Tangible fixed assets<br>6,300<br>-<br>Current assets<br>744,455<br>39,578<br>Creditors due within one year<br>(192,077)<br>-<br>**Total**<br>558,678<br>39,578<br>**Analysis of net assets between funds - prior year**<br>Unrestricted<br>funds<br>2022<br>Restricted<br>funds<br>2022<br>£<br>£<br>Tangible fixed assets<br>13,783<br>-<br>Current assets<br>631,719<br>127,267<br>Creditors due within one year<br>(89,837)<br>-<br>**Total**<br>555,665<br>127,267<br>**15.**<br>**Reconciliation of net movement in funds to net cash flow from operating activities**<br>**2023**<br>**£**<br>Net income for the year (as per Statement of Financial Activities)<br>**(84,676)**<br>**Adjustments for:**<br>Depreciation charges<br>**8,257**<br>Decrease/(increase) in debtors<br>**188,542**<br>Increase in creditors<br>**102,240**<br>**Net cash provided by/(used in) operating activities**<br>**214,363**|**Total**<br>**funds**<br>**2023**<br>**£**<br>**6,300**<br>**784,033**<br>**(192,077)**<br>**598,256**<br>Total<br>funds<br>2022<br>£<br>13,783<br>758,986<br>(89,837)<br>682,932<br>2022<br>£<br>(18,516)<br>8,663<br>(151,226)<br>14,506<br>(146,573)|
|---|---|



36 



## **Newcastle Carers** 

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

## **Notes to the financial statements Year ended 31 March 2023** 

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

||**2023**|2022|
|---|---|---|
||**£**|£|
|Cash in hand|**774,086**|560,497|



## **17. Analysis of Net Debt** 

||**At 1 April**||**At 31 March**|
|---|---|---|---|
||**2022**|**Cash flows**|**2023**|
||**£**|**£**|**£**|
|Cash at bank and in hand|**560,497**|**213,589**|**774,086**|



## **18. 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 £16,385 (2022: £15,991). Contributions totaling £2,577 (2022: £2,128) were payable to the fund at the balance sheet date and are included in creditors. 

## **19. Related party transactions** 

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

37