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2021-10-31-accounts

REGISTERED COMPANY NUMBER: 09152620 (England and Wales) REGISTERED CHARITY NUMBER: 1159342

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 October 2021

for

Care After Combat

Wright Vigar Limited Chartered Accountants & Business Advisers International House Brunel Drive Newark Nottinghamshire NG24 2EG

Care After Combat

Contents of the Financial Statements for the Year Ended 31 October 2021

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Cash Flow Statement 11
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 21
Detailed Statement of Financial Activities 22 to 23

Care After Combat

Report of the Trustees for the Year Ended 31 October 2021

Structure, Governance and Management

Governing document

The charity is controlled by its governing document, its memorandum, and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. In the event of winding up the liability of the members is limited to a sum not exceeding £10 each.

Recruitment and appointment of new trustees

In accordance with the Governing Document and Charity Commission guidance the Trustees are responsible for the appointing of new trustees to the Board. New trustees are appointed further to the recommendations from routine Skills Audits on the basis where they have the necessary skills to contribute to the charity's management and development. When new trustees are appointed, they are introduced to the work of the trustees and provided with the relevant information in accordance with Charity Commission guidelines that they need to fulfil their roles, with professional training to be provided if the individual requires it.

Induction and training of new trustees

Trustees' responsibilities are explained to them before they accept appointment and they are given a copy of the Charity Commission's "The essential trustee: what you need to know, what you need to do", which they are encouraged to read. Each trustee then provides documentation to enable them to be independently checked under UK Anti Money Laundering legislation.

Organisational structure

The Management Committee (at time of writing - June 2022) is made up of:

S Anderson OBE: Chairman D Rogers: Treasurer B Mair: Trustee M Aldridge: Trustee

The Senior Management Team (at time of writing - June 2022) is made up of:

A Kirk: Chief Executive Officer P Norman: Operations Lead Dr J Jones: Clinical & Research Lead

The Trustees make all strategic decisions and support the CEO and staff to carry out these decisions. The Board appoints the CEO and a Board member will attend interviews of senior management. All other staff appointments are made internally. The board also approves all major suppliers based on staff recommendations and price comparisons.

The day to day running of the organisation is delegated to the CEO and senior management. However, any invoice or payment exceeding £10,000 must be approved by a Trustee and expense claims or invoices from any Trustee or the CEO requires authority from two other Trustees before it can be paid.

Based on limited staff numbers there is no requirement for a formal structure for pay scales at Care After Combat. The organisation is relatively new and still growing so salaries are set in line with market forces and local averages.

The charity has a trading subsidiary, Care After Combat Trading Limited. The company undertakes trading activities to raise monies for the charity to use against its objectives.

Risk Management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. A live Risk Register is maintained by the CEO and is a standing Agenda item at every Trustee Meeting.

Page 1

Care After Combat

Report of the Trustees for the Year Ended 31 October 2021

OBJECTIVES AND ACTIVITIES

Objectives and aims

Care after Combat was formed by Chairman Jim Davidson OBE and two trustees Simon Weston CBE and Gary Cryer MC in July 2014. The charity was registered with The Charities Commission on 25 November 2014 and became operational in 2015.

Objectives

From headquarters based in Newark, Care After Combat's objectives are to promote, for the benefit of former members of Her Majesty's Armed Forces and their families, the provision of support and mentorship to those within the criminal justice system, preparing them for release in an attempt to support their rehabilitation and avoid re-offending.

Significant Activities

The objects include, but are not limited to, improving the physical and mental health and wellbeing of veterans, supporting veterans with alcohol and substance misuse problems, and the reduction in numbers of re-offending veterans in the criminal justice system.

CEO Report

This period has seen a significant increase in the numbers of veterans supported by Care after Combat; by 31 October 2021, the total numbers supported were over three times that of March 2020. This increased support has been possible, primarily, due to the following:

Care after Combat's support continued to be delivered throughout this period via Project Phoenix (peer-to-peer mentorship), the ReGroup Pathfinder, and the Bowman Remote Support Service. This period also saw the conclusion of three 'Specialist Services' projects. Reports on all services and projects below.

The COVID-19 pandemic remained prevalent and continued to impact the Charity's ability to conduct operations in prisons and, as a result, face-to-face engagement was limited. This is reflected in the number of new Project Phoenix sign-ups being lower than previous annual reporting period. However, for ReGroup, the clinical aspect of the collaboration allowed continued staff access via prison healthcare.

Engagement of our Volunteer Mentors (VMs) in veteran support activity has been extremely limited by virtue of the COVID-19 restrictions but continued staff engagement with VMs via regular individual contact and via periodic group forums (virtual and face-to-face where / when possible) has ensured excellent retention, in readiness for post-COVID-19 deployment. A number of Volunteer Mentors have taken up paid staff roles.

Funding this period from the National Lottery Community Fund helped get the Phoenix regions back to full operations and funding from The Veterans Foundation facilitated the recruitment of a much-needed Administrative Assistant into the team. Both grants are very much appreciated by Care after Combat.

Generation of unrestricted funds through fundraising activities was limited to the latter part of this period due to ongoing COVID-19 restrictions and associated public caution, but, together with external fundraisers and donors, a reasonable amount was generated and used to support Project Phoenix and core operating costs.

Project Phoenix

The core tenet of Care after Combat support, Project Phoenix, has seen reinvigoration and expansion this period. Regional Coordinators who were partially furloughed at the start of this period were brought back to full hours as of 01 February 2021. One new Regional Coordinator post covering the Northeast of England was created and filled in March 2021. With prison access still stymied by COVID-19, the Phoenix Regional Coordinators adopted the successful Bowman Remote Support Service model. As was seen in the original Bowman roll-out, it did take some time for traction to be gained via this remote method.

01 November 2019 - 31 October 2020

Mentoring continues for a period of 12-months post release hence figures for above period included in this report.

01 November 2020 - 31 October 2021

Page 2

Care After Combat

Report of the Trustees for the Year Ended 31 October 2021

Numbers of new sign-ups down on previous year due to partial furlough of staff in early part of this period and COVID-19 effect on prison access.

ReGroup Pathfinder

Commissioning body: part NHS, hosted by Nottinghamshire Healthcare Foundation Trust Funding source: part: NHS, part Care after Combat (80:20 split) Current contract end date: 31 March 2023

Number of veterans supported this period: 115 through prison

Method of support:

The Covid pandemic created a lockdown in the prison system March 2020 - at this point access to the prisons was severely restricted impacting on number of referrals.

All monthly forums ceased at this point impacting on presence within the prisons and having a further negative impact on referrals.

Wellbeing/activity packs were designed to preserve open communication with individuals, maintain a sense of a veterans' community, reduce loneliness, address physical and mental impact of prison lockdown, and provide an avenue of occupation relevant to the veterans' cohort.

The packs were addressed to individuals and were provided on a weekly basis. Each pack contained: o Pad workouts - Psychoeducation

1278 packs sent this period

354 written responses received; all were responded to in writing to the individual

An independent evaluation of the Bowman Wellbeing/Activity packs (same packs used across ReGroup, Bowman and now Phoenix) was conducted by University of Lincoln and the report published in October 2021 (available to read here).

An in-prison Helpline was provided - 42 calls were taken via the helpline

Bowman Remote Support Service

Commissioning body: NHS Funding source: NHS Operational 18th May 2020. Contract end date 31 March 2023

Page 3

Care After Combat

Report of the Trustees for the Year Ended 31 October 2021

Number of veterans supported this period: 107

Method of support:

Impact / outcomes:

Bowman was set up as a direct response to the Covid pandemic. The initial funding was to provide a 6-month service to 22 prisons. The success of the project has resulted in funding for an extra 28 months in total, taking the funding timeline up to the end of March 2023.

Funded or partly funded 'Specialist Services' projects (all now complete).

Hampshire Police and Crime Commissioner - "Intimate Partner Violence and Domestic Abuse in Serving and Former Armed Forces Personnel in Prison and the Community during the COVID -19 Pandemic"

July 2020 - July 2021

Number of veterans as part of subject cohort: 13

HMP/YOI Winchester - "Supporting former Service Personnel in Prison and the Community during the COVID -19 Pandemic"

Oct 2020 - Mar 2021

Number of veterans as part of subject cohort: 19

HMP Bristol Service Level Agreement

Jun 2020 - Dec 2020

Alcohol and Drug education delivered remotely and in accordance with HM Government restrictions to a mixed cohort of former service personnel and the general prison population.

Principal funding sources

Phoenix - The National Lottery Community Fund supported Project Phoenix to the amount of £52,889 over the six-month period of March-August 2021 inclusive, and, additionally, awarded a smaller grant of £9,500 to enable the purchase and implementation of a new CRM tool (Salesforce).

ReGroup - Majority NHSE funded (80%). Remainder from uncommitted funds.

Bowman - Fully NHSE funded.

Administrative Assistant - new post with first year salary majority (85%) funded by The Veterans' Foundation to the amount of £20,000 commencing February 2021.

Public benefit

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Page 4

Care After Combat

Report of the Trustees for the Year Ended 31 October 2021

OBJECTIVES AND ACTIVITIES

Volunteers

Care After Combat could not deliver its aims without the good work of its mentors, all of whom are volunteers. There are 23 volunteers currently engaged in most regions of England and Wales. Each mentor produces a written report after every visit with their veterans. All out of pocket expenses are reimbursed but time is given freely.

Members of public kindly donate the proceeds from events that they have organised themselves, such as walks, cycle rides and skydives through Enthuse and other online fundraising sites.

Trustee Support

Care After Combat has a board of Trustees that give their time freely for board duties. Although they have the right to also reclaim out of pocket expenses, they decline to do so.

FINANCIAL REVIEW

Reserves policy

The charity has a policy of keeping enough reserves to sustain the organisation for long enough to ensure the safeguarding of our veteran beneficiaries, should all external funding cease, for a period of three months. Previously, and for most of this reporting period, this has been set at £30k. After conducting a Finance Deep Dive in September 2021, the Reserves Policy was reviewed at the Trustees meeting of 27 October 2021 where the level was revised to £100k. This new level reflects the true costs to wind up the charity in terms of creditors (including a recently taken COVID-19 government backed loan), staff costs (redundancies) as well as continuing to safeguard our veteran beneficiaries for three months.

The Trustees continually assess, via quarterly meetings, the Reserves Policy position and monitor the ongoing needs of the Charity. These funds will only be spent by authority of the Trustees and upon the wind up of the organisation.

At the year end the charity had unrestricted reserves of £232,944 (2020: £106,563) of which £81,706 (2020: £nil - held within a restricted reserve) are designated for the NHS Operation Bowman contract and £10,223 (2020: £5,167) are held within fixed assets. This leaves remaining free reserves of £141,015 (2020: £101,396). This is currently above the reserves policy.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09152620 (England and Wales)

Registered Charity number

1159342

Registered office

Beacon Innovation Centre Cafferata Way Newark Nottinghamshire NG24 2TN

Trustees

Michael John Aldridge Stephen Anderson Brian Mair David Rogers Dean Harry Fathers (appointed 3.7.22)

Page 5

Care After Combat

Report of the Trustees for the Year Ended 31 October 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Paul Colcomb FCCA Wright Vigar Limited Chartered Accountants & Business Advisers International House Brunel Drive Newark Nottinghamshire NG24 2EG

28/07/2022 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

M Aldridge M Aldridge (Jul 28, 2022 12:19 GMT+1)

...................................................................... Michael John Aldridge - Trustee

Page 6

Independent Examiner's Report to the Trustees of Care After Combat

Independent examiner's report to the trustees of Care After Combat ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Paul Colcomb

Paul Colcomb (Jul 29, 2022 07:47 GMT+1)

Paul Colcomb FCCA Wright Vigar Limited Chartered Accountants & Business Advisers International House Brunel Drive Newark Nottinghamshire NG24 2EG 29/07/2022 Date: .............................................

Page 7

Care After Combat

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the Year Ended 31 October 2021

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
287,563
Other trading activities
3
38,907
Total
326,470
EXPENDITURE ON
Raising funds
4
11,565
Charitable activities
5
Veteran Support Services
259,425
Other
3,277
Total
274,267
NET INCOME
52,203
Transfers between funds
18
74,178
Net movement in funds
126,381
RECONCILIATION OF FUNDS
Total funds brought forward
106,563
TOTAL FUNDS CARRIED FORWARD
232,944		 Restricted
funds
£
173,580
-
173,580
-
168,667
2,608
171,275
2,305
(74,178)
(71,873)
101,134
29,261		 2021
Total
funds
£
461,143
38,907
500,050
11,565
428,092
5,885
445,542
54,508
-
54,508
207,697
262,205		 2020
Total
funds
£
535,494
58,174
593,668
5,815
392,177
3,304
401,296
192,372
-
192,372
15,325
207,697

The notes form part of these financial statements

Page 8

Care After Combat

Balance Sheet 31 October 2021

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
11
10,222
Investments
12
1
10,223
CURRENT ASSETS
Debtors
13
45,569
Cash at bank and in hand
236,420
281,989
CREDITORS
Amounts falling due within one year
14
(23,436)
NET CURRENT ASSETS
258,553
TOTAL ASSETS LESS CURRENT LIABILITIES
268,776
CREDITORS
Amounts falling due after more than one year
15
(35,833)
NET ASSETS
232,943
FUNDS
18
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
-
-
29,262
29,262
-
29,262
29,262
-
29,262		 2021
Total
funds
£
10,222
1
10,223
45,569
265,682
311,251
(23,436)
287,815
298,038
(35,833)
262,205
232,943
29,262
262,205		 2020
Total
funds
£
5,447
1
5,448
61,021
239,626
300,647
(52,565)
248,082
253,530
(45,833)
207,697
106,563
101,134
207,697

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

Page 9

continued...

Care After Combat

Balance Sheet - continued

31 October 2021

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

The financial statements were approved by the Board of Trustees and authorised for issue on 28/07/2022............................................. and were signed on its behalf by:

M Aldridge

M Aldridge (Jul 28, 2022 12:19 GMT+1) ............................................. Michael John Aldridge - Trustee

David. Rogers

David. Rogers (Jul 28, 2022 19:19 GMT+1) ............................................. David Rogers - Trustee

The notes form part of these financial statements

Page 10

Care After Combat

Cash Flow Statement

for the Year Ended 31 October 2021

2021 2020
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 38,768 170,501
Interest paid (503) (521)
Net cash provided by operating activities 38,265 169,980
Cash flows from investing activities
Purchase of tangible fixed assets (8,042) (5,031)
Sale of tangible fixed assets - 10,954
Net cash (used in)/provided by investing activities (8,042) 5,923
Cash flows from financing activities
New loans in year - 50,000
Loan repayments in year (4,167) -
Net cash (used in)/provided by financing activities (4,167) 50,000
Change in cash and cash equivalents in
the reporting period 26,056 225,903
Cash and cash equivalents at the
beginning of the reporting period 239,626 13,723
Cash and cash equivalents at the end of
the reporting period 265,682 239,626

The notes form part of these financial statements

Page 11

Care After Combat

Notes to the Cash Flow Statement for the Year Ended 31 October 2021

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Interest paid
Increase in loan to subsidiary
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash provided by operations		 2021
£
54,508
3,267
503
(41,255)
56,707
(34,962)
38,768		 2020
£
192,372
8,363
521
-
(48,442)
17,687
170,501

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/11/20 Cash flow At 31/10/21
£ £ £
Net cash
Cash at bank and in hand 239,626 26,056 265,682
239,626 26,056 265,682
Debt
Debts falling due within 1 year (4,167) (5,833) (10,000)
Debts falling due after 1 year (45,833) 10,000 (35,833)
(50,000) 4,167 (45,833)
Total 189,626 30,223 219,849

The notes form part of these financial statements

Page 12

Care After Combat

Notes to the Financial Statements

for the Year Ended 31 October 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

The charity is a company limited by guarantee and registered in England with Companies House . The registered office and place of business can be found in the 'Reference and Administration' section of the trustees report.

The presentational currency is pound sterling.

Preparation of consolidated financial statements

The financial statements contain information about Care After Combat as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance, 2% on reducing balance and 20 - 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Donated goods, services and facilities

Donated goods, services and facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably in accordance with the Charities SORP (FRS 102).

Page 13

continued...

Care After Combat

Notes to the Financial Statements - continued

for the Year Ended 31 October 2021

1. ACCOUNTING POLICIES - continued

Donated goods, services and facilities

On receipt, donated goods, services and facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model and the performance model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.

Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Investments

Investments in subsidiaries are valued at cost less provision for impairment.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Donations
Gift aid
Grants		 2021
£
91,476
2,952
366,715
461,143		 2020
£
85,482
45,855
404,157
535,494

Grants received, included in the above, are as follows:

Restricted grants
National Health Service
HMP Bristol
Police Crime and Comissioner Grant
National Offender Manageemnt System
Government Grants- Job Retention Scheme
The Veterans Fund
National Lottery
Safer Kent
Government Grants- circuit breaker		 2021
£
-
250,244
-
-
-
8,082
40,000
62,389
2,000
4,000
366,715		 2020
£
207,136
127,000
5,000
10,000
23,000
32,021
-
-
-
-
404,157

Page 14

continued...

Care After Combat

Notes to the Financial Statements - continued

for the Year Ended 31 October 2021

3. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
Fundraising events
Shop income		 2021
£
38,907
-
38,907		 2020
£
57,429
745
58,174

4. RAISING FUNDS

Raising donations and legacies

Marketing
Costs of fundraising
Grants & donations payable
Support costs		 2021
£
1,318
4,311
-
5,936
11,565		 2020
£
(610)
5,121
1,304
-
5,815

5. CHARITABLE ACTIVITIES COSTS

5. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 6) note 7) Totals
£ £ £
Veteran Support Services 201,006 227,086 428,092
6. DIRECT COSTS OF CHARITABLE ACTIVITIES
2021 2020
£ £
Staff costs 199,737 116,089
Mentor costs 1,269 2,189
Reconnect project costs - 1,846
201,006 120,124
7. SUPPORT COSTS
Information
Management Finance technology
£ £ £
Raising donations and legacies 5,936 - -
Veteran Support Services 203,407 1,676 387
209,343 1,676 387
Governance
Other costs Totals
£ £ £
Raising donations and legacies - - 5,936
Veteran Support Services 3,267 18,349 227,086
3,267 18,349 233,022

Page 15

continued...

Care After Combat

Notes to the Financial Statements - continued

for the Year Ended 31 October 2021

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2021 2020
£ £
Depreciation - owned assets 3,267 7,157
Hire of plant and machinery 5,885 3,304
Other operating leases 20,201 25,054
Deficit on disposal of fixed assets - 10,955
Fees payable to the independent examiner for the examination of the
Charity's annual accounts 900 1,800

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2021 nor for the year ended 31 October 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2021 nor for the year ended 31 October 2020.

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2021
£
302,817
23,654
6,526
332,997		 2020
£
252,520
10,351
2,295
265,166
The average monthly number of employees during the year was as follows:
Senior Management
Support Staff		 2021
3
11
14		 2020
1
10
11

No employees received emoluments in excess of £60,000.

The total amount paid to Key Management Personnel in the period was £106,814.

Page 16

continued...

Care After Combat

Notes to the Financial Statements - continued

for the Year Ended 31 October 2021

11. TANGIBLE FIXED ASSETS

COST
At 1 November 2020
Additions
Disposals
At 31 October 2021
DEPRECIATION
At 1 November 2020
Charge for year
Eliminated on disposal
At 31 October 2021
NET BOOK VALUE
At 31 October 2021
At 31 October 2020
12.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1 November 2020 and 31 October 2021
NET BOOK VALUE
At 31 October 2021
At 31 October 2020
There were no investment assets outside the UK.
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Amounts owed by group undertakings
Prepayments and accrued income		 Plant and
machinery
£
31,552
8,042
(6,983)
32,611
26,105
3,267
(6,983)
22,389
10,222
5,447
Shares in
group
undertakings
£
1
1
1
2021
2020
£
£
2,024
55,540
41,255
-
2,290
5,481
45,569
61,021

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Care After Combat

Notes to the Financial Statements - continued for the Year Ended 31 October 2021

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Bank loans and overdrafts (see note 16)
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
15.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 16)
16.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank loans
Amounts falling between one and two years:
Bank loans - 1-2 years
Amounts falling due between two and five years:
Bank loans - 2-5 years
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more 5 yr by instal
17.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between one and five years		 2021
£
10,000
15,977
(495)
(3,246)
1,200
23,436
2021
£
35,833
2021
£
10,000
10,000
25,833
-

2021
£
7,302
4,260
11,562		 2020
£
4,167
3,844
7,267
1,237
36,050
52,565
2020
£
45,833
2020
£
4,167
10,000
30,000
5,833
2020
£
8,033
-
8,033

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Care After Combat

Notes to the Financial Statements - continued

for the Year Ended 31 October 2021

18. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net Transfers
At movement between At
1/11/20 in funds funds 31/10/21
£ £ £ £
Unrestricted funds
General fund 106,563 13,518 31,156 151,237
NHS- Operation Bowman - 38,684 43,022 81,706
106,563 52,202 74,178 232,943
Restricted funds
Reconnect 4,031 (85) - 3,946
Specialist Services 37,987 (9,394) (28,593) -
Operation Bowman 43,022 - (43,022) -
Newark Bank Account 15,816 - (15,816) -
National Lottery- Phoenix 278 2,285 (2,563) -
Regroup Veterans Pathfinder - - 15,816 15,816
National Lottery- Salesforce - 9,500 - 9,500
101,134 2,306 (74,178) 29,262
TOTAL FUNDS 207,697 54,508 - 262,205
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 187,418 (173,900) 13,518
NHS- Operation Bowman 116,052 (77,368) 38,684
Specialist Contract 23,000 (23,000) -
326,470 (274,268) 52,202
Restricted funds
Reconnect - (85) (85)
Specialist Services - (9,394) (9,394)
National Lottery- Phoenix 52,890 (50,605) 2,285
Regroup Veterans Pathfinder 99,940 (99,940) -
Veterans Service 11,250 (11,250) -
National Lottery- Salesforce 9,500 - 9,500
173,580 (171,274) 2,306
TOTAL FUNDS 500,050 (445,542) 54,508

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Care After Combat

Notes to the Financial Statements - continued

for the Year Ended 31 October 2021

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
At movement At
1/11/19 in funds 31/10/20
£ £ £
Unrestricted funds
General fund 230 106,333 106,563
Restricted funds
Reconnect 4,157 (126) 4,031
Specialist Services 5,001 32,986 37,987
Operation Bowman - 43,022 43,022
Newark Bank Account - 15,816 15,816
National Lottery- Phoenix 5,937 (5,659) 278
15,095 86,039 101,134
TOTAL FUNDS 15,325 192,372 207,697
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 335,370 (229,037) 106,333
Restricted funds
Reconnect - (126) (126)
Specialist Services 38,000 (5,014) 32,986
Operation Bowman 100,001 (56,979) 43,022
Newark Bank Account 93,297 (77,481) 15,816
National Lottery- Phoenix - (5,659) (5,659)
Veterans Service 27,000 (27,000) -
258,298 (172,259) 86,039
TOTAL FUNDS 593,668 (401,296) 192,372

Unrestricted Funds

NHS- Operation Bowman

This fund represents a material contract that the charity operates for the NHS. The monies are not restricted as the trustees are able to decide how the monies are spent in the delivery of the service.

Specialist Contract

This fund represents material contracts from HMP Winchester for the delivery of services. The monies are not restricted as the trustees are able to decide how the monies are spent in the delivery of the service.

Restricted Funds

Reconnect

This fund arose from funding received specifically for the Reconnect project.

Specialist Services

This is monies received towards staff wages in delivery the specialist services.

Newark Bank Account

This fund holds the monies for the Regroup Funds.

National Lottery- Phoenix

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Care After Combat

Notes to the Financial Statements - continued

for the Year Ended 31 October 2021

18. MOVEMENT IN FUNDS - continued

This is National Lottery monies specifically to cover the wage costs of three staff members undertaking the Phoenix project.

National Lottery- Salesforce

This is National Lottery monies specifically to cover the setting up of Salesforce for the charity.

Transfers between funds

Specialist Services

This represents the prior year contract amounts which are not restricted funds. The expenditure has been recognised in general funds with there and so a transfer was required to cover these and transfer the profit element of the contract to genera funds.

Operation Bowman

On review of the funding agreement it was noted that this was a contract for the delivery of services rather than a grant. As the charity has control of the funds and running of the contract, this is not restricted funding so a transfer was made to transfer the opening funds of the project to unrestricted funds.

Newark Bank Account

The Newark Bank Account is a bank account to hold the Regroup project funds and not a fund in its own right. The opening fund position was therefore transferred to the Regroup fund.

National Lottery - Phoenix

This transfer represents the purchase of fixed assets out of the restricted fund. As there are no ongoing restrictions over the asset and the restriction is satisfied by the purchase, a transfer was made to move the assets to the general fund.

19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2021.

Page 21

Care After Combat

Detailed Statement of Financial Activities for the Year Ended 31 October 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Grants
Other trading activities
Fundraising events
Shop income
Total incoming resources
EXPENDITURE
Raising donations and legacies
Marketing
Costs of fundraising
Grants & donations payable
Charitable activities
Wages
Social security
Mentor costs
Reconnect project costs
Other
Hire of plant and machinery
Support costs
Management
Wages
Social security
Pensions
Rent
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Motor & travel
Contractors finance management
Subscriptions
Staff training
Finance
Bank charges
Carried forward		 2021
£
91,476
2,952
366,715
461,143
38,907
-
38,907
500,050
1,318
4,311
-
5,629
196,304
3,433
1,269
-
201,006
5,885
106,513
20,221
6,526
20,201
4,173
2,320
(220)
16,917
15,779
5,916
10,519
-
478
-
209,343
1,173
1,173		 2020
£
85,482
45,855
404,157
535,494
57,429
745
58,174
593,668
(610)
5,121
1,304
5,815
116,089
-
2,189
1,846
120,124
3,304
136,431
10,351
2,295
25,054
1,075
280
4,466
13,539
1,586
40,922
10,901
(52)
860
435
248,143
1,777
1,777

This page does not form part of the statutory financial statements

Page 22

Care After Combat

Detailed Statement of Financial Activities
for the Year Ended 31 October 2021
Finance
Brought forward
Bank interest
Information technology
Repairs and renewals
Other
Plant and machinery
Motor vehicles
Loss on sale of tangible fixed assets
Governance costs
Accountancy fees
Legal fees
Total resources expended
Net income		 2021
£
1,173
503
1,676
387
3,267
-
-
3,267
3,206
15,143
18,349
445,542
54,508		 2020
£
1,777
521
2,298
260
3,227
5,136
10,955
19,318
2,016
18
2,034
401,296
192,372

This page does not form part of the statutory financial statements

Page 23