OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

REGISTERED CHARITY NUMBER: 1159551

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

ASSOCIATION OF CARERS

Acuity Professional Partnership LLP Unit 2.02 High Weald House Glovers End Bexhill East Sussex TN39 5ES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

ASSOCIATION OF CARERS

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 13
Independent Examiner's Report 14
Statement of Financial Activities 15
Statement of Financial Position 16
Notes to the Financial Statements 17 to 24
Detailed Statement of Financial Activities 25 to 26

ASSOCIATION OF CARERS

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2021

Registered Charity number 1159551
Principal address Jackson Hall
Portland Place
Hastings
East Sussex
TN34 1QN
Trustees C Whitehead
C Raeburn (Resigned 06/04/2020)
J Holmwood (Resigned 06/04/2020)
C Radford
T J Paine
R Service (Appointed 07/04/2020)
Independent Examiners Acuity Professional Partnership LLP
Chartered Accountants & Tax Advisers
Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES
Bankers Barclays Bank PLC
Queens Road
Hastings
East Sussex

Page 1

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

When reviewing the charity's aims and objectives and in planning our future activities it refers to the guidance contained in the Charity Commission's general guidance on public benefit.

The objects of the CIO are:

The aims of the Charity are:

During 2020-2021 the Charity provided volunteer-led support services for unpaid carers living within East Sussex.

Page 2

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

ACHIEVEMENT AND PERFORMANCE

Who does the Association of Carers support?

A carer is someone of any age who provides unpaid support to family or friends who could not manage without this help. The carer does not need to be living with the person and the help that they give does not have to include personal care, it might be emotional support or more practical help. They may be caring for a partner, family member, friend or relative who is ill, frail, disabled or has mental health or substance misuse problems.

The person they look after, help or support might:

Carers can refer themselves to the charity or be referred to the Association of Carers by other professionals. Carers who are referred to the Association of Carers services and who are assessed as a high priority are contacted within 7 days and have an initial meeting to assess them for our services within 28 days.

COVID 19 Pandemic

March 2020 saw the COVID 19 pandemic impacting on all our lives. For the first time in the history of the charity in late March we were required by law to suspend all face to face services, including Respite & Befriending and Computer Help at Home.

Charity staff began working from home, which mostly still continues.

Supporting carers through COVID 19

Very much aware of the impact of lockdown on the carers we support, we began offering a regular supportive telephone call to all our carers who were previously receiving a face to face service. Every member of our staff team offered the calls to carers. These calls continue to be provided.

During 2020/2021 staff at the charity provided over 1200 calls to carers.

While volunteers have been unable to provide a visiting service to carers, they also have been telephone calling, and in some cases video calling, carers to provide support. These calls are in addition to our Talk & Support service.

During 2020/2021 volunteers have provided in excess of 1000 calls - some via video calling.

Volunteer-led telephone counselling - In addition to our funded telephone counselling service, during 2020 we were able to recruit several trainee counsellors who kindly agreed to volunteer for the charity to support carers throughout these difficult times. We have recruited 7 trainee counsellors. We have offered counselling to 53 beneficiaries, for a total of 106 hours counselling support.

Funded Telephone Counselling Service - 6 carers supported with 6hrs each of counselling support.

Signposting - during 2020/2021 we signposted over 40 carers to suitable organisations/support groups and Adult Social Care.

Page 3

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Newsletter

Following the COVID 19 lockdown in Spring 2020, we decided to keep in contact with carers and volunteers by producing a regular newsletter, which could be distributed by email or post. Since May 2020 12 editions of the newsletter have been sent. Feedback has been very positive.

'Interesting read thank you. The piece on keeping in contact via FaceTime was very interesting. Along with doctors' appointments on the phone, zoom meetings etc. the future could look very different, but will be reliant on folk having the IT and knowledge ( and confidence, willingness), to operate / give it a go. I worry for our older generation being left behind in our fast changing world. Looking forward to the new normal rolling out'.

'Thank you for the lovely newsletter, it is an interesting read. Wishing you all a happy Christmas and thank you for all you have done during the COVID situation.'

'Thank you for all of your support and we have especially enjoyed reading your newsletter.'

Our Services Respite with Befriending

Carers providing support can sometimes find it difficult to leave the person they look after. This can lead to carers experiencing high levels of stress and social isolation, which can impact on their own health and wellbeing.

The respite and befriending service supports carers by providing a suitably trained and checked volunteer who will go into the carers' home for around 3 hours, giving carers the opportunity to have some time to themselves. Visits mostly happen on the same day at the same time. Carers may choose to spend time in a variety of ways such as shopping, having a rest, enjoying a hobby, or meeting a friend for lunch. By receiving regular respite, carers are able to look forward to their break and plan what to do with the time.

The service is also able to benefit the person with care and support needs, finding them a volunteer who has similar interests, to assist the process of building long-term befriending relationships.

Sadly in March 2020 all face to face services were suspended due to COVID 19.

Garden Visits

From August 2020 we were able to deliver some garden visits. This enabled the carer and the person they care for to engage with a volunteer in an outside space. Risk assessments were written to support this initiative and PPE was provided to volunteers.

The garden visits ended during October, due to a second rise in cases of COVID 19 and changes in weather meant that sitting outside was no longer an option.

Some volunteers also offered to do Covid safe shopping for carers who were shielding.

During Summer 2020 - over 180 garden visits took place. We provided our volunteers with face masks, gloves and hand gel in addition to providing guidance and risk assessments.

Page 4

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

CRESS Referrals

Carers Respite Emergency Support Scheme (CRESS) is a 24 hour a day and 7 day a week service to support carers in an emergency provided by Adult Social Care. The charity assists carers to complete these emergency plans. The charity supported 10 carers to complete these forms throughout this period.

Online Yoga

As part of our online/virtual activities for carers, we were fortunate to receive funding from Foreshore Trust to provide virtual activities. One such activity is yoga.

Sessions were provided by a fully qualified yoga instructor, who designed gentle classes accessible for all.

Since June 2020 we have provided 26 online yoga sessions for carers and those they care for. Over 26 hours of support.

Feedback has been positive.

'I have really enjoyed the yoga and it has really helped my fibromyalgia. The chair stretches are just as good as the standing ones - thank you.'

'I would like to continue with the yoga, I have found it helpful & relaxing at this difficult time.'

'I just wanted to let you know how useful I have found the zoom yoga. I managed to do 4 out of the 6 sessions. I realised that was the only hour in the week which was ME time as my husband's demands have been so great of late. So thank you very much for arranging it and I do hope we can continue as a group yoga carers session in future.'

Art Packs

Over this time we have built good relationships with the Towner Art Gallery in Eastbourne and the Drawing Life group. Both organisations kindly donated art materials for our and those they care for to use.

We have sent out 24 art packs to carers and those they care for during the year.

'Thank you so much for the sketch book. My husband so enjoyed colouring at the carers café and it was good for him to have something to do. We look forward to the resuming of services.'

Page 5

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Virtual Activities Week 2021

In March 2021 we hosted a virtual activities week. We were able to hold a series of workshops/events during the week, such as:

Coffee and chat Relaxation Yoga taster History of hat making Creative writing Knit and natter Cookery The artwork of Alex Sadlo

The feedback from the session was very positive:

'The various activities you have put on for us has been a Godsend during these difficult times and it's certainly a great help meeting up with the others. We very much appreciate the hard work that goes into these various events. Long may it continue.'

Lunch Clubs

These clubs are funded by East Sussex County Council.

The clubs are for carers who would like to get out and meet other carers, to share experiences and increase their support network.

Carers and the adult person they care for, are invited to have a meal, or just enjoy a drink and a chat in a supportive environment.

The monthly lunch Clubs usually meet on a variety of days and locations every month in the Rye area and at the Bo Peep Pub in St Leonards on a Monday.

Sadly, during 2020/21 we were unable to provide any face to face lunch clubs due to the COVID 19 pandemic.

Our regular group of lunch club attendees are now attending bingo and quiz sessions, all held on virtual platforms:

Quotes:

'Just a note to thank you for yesterday's bingo session. Not being a bingo player, I was a bit apprehensive, but I really enjoyed it! The group was very welcoming and I am looking forward to joining you again next time. I have not been able to join carers groups that do not include the cared for person, as K can't be left on his own for more than a few minutes. Zoom, therefore works well for me.'

'I would like to thank you for the amount of effort that you have put in to making these zoom events possible. I have enjoyed the escape for an hour or so from my responsibilities and to meet other people.'

Page 6

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Computer Help at Home

This service supports carers to learn to use their own computer or digital device in ways that support their caring role, helping them to have more time to themselves and reducing isolation. Carers can benefit from the service by learning to shop or bank on line, to purchase equipment, such as printers or tablets, finding out information in regard to their caring role and reducing social isolation by learning to use of email and/or social media and improve their well-being by accessing GP appointments on line. Normally, carers are supported by a trained volunteer for up to 6 weeks in their own home and on their own equipment. However, during 2020/2021 carers have been supported by telephone and virtually if appropriate.

Handbooks

To support our carers further, staff and volunteers have created computer help handbooks. These simple to use handbooks are designed to provide step by step instructions and tips for carers to use while learning their digital device.

Tablet Loan

During 2020 we were fortunate to receive funding from East Sussex County Council and Hastings Direct to purchase tablets. We are now able to provide a tablet to carers who have no access to a digital device. The service is on a 6 month loan basis. The tablet is delivered to the carer, along with the handbook and they can get support from our Computer Help volunteers to get started. When the 6 month loan period comes to an end, we will further support carers to access funding for their own tablet, via the carers personal budget.

Comments from carers include.

'I am so excited to receive this tablet as it will allow me to keep in touch with my son who lives in London. I am also pleased to see that AOC offers online Yoga sessions and would like to take part. Thank you so much for your support with this.'

Statistics at the end of March 2021 were:

34 carers received the service throughout the year, with 306 hours of support.

Page 7

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Carers Wellbeing Service (Talk and Support and Tele-counselling)

This service provides carers across East Sussex with the opportunity to access telephone support, support to identify and plan residential respite (SCIPRR), which are both volunteer led and telephone counselling provided by our partners Counselling Plus. Carers are supported with a weekly telephone call of around 30 minutes for 6 months, or longer if necessary.

Some carers may find it difficult to talk to family and friends about their caring role and the service provides carers with a listening ear and the opportunity to discuss their caring role in confidence, as well as signposting them to additional support if necessary.

The service can also support carers during a time of loss, whether this might be because the person they looked after has passed away or because they have moved into permanent care.

During the year, as face to face services were suspended, we offered carers the Talk & Support service in addition to other services. The take up on Talk & Support over the year has been substantial. Our yearly target is to support 80 carers with this service. As at end of March 2021 we had supported 137 carers. This has been possible due to a number of Respite volunteers kindly providing the Talk & Support service in the interim period.

Funded Telephone Counselling Service - 6 carers supported with 6hrs each of counselling support.

Comments from carers include:

'I really want to say how impressed I am with all that you are doing for me and how quickly you get things done! I usually expect to wait absolutely ages to hear back from other organisations but you've set me up with Talk and Support so quickly and the volunteer G is brilliant, and now with the counselling service too, it's really brilliant.'

'C has been brilliant calling me over this period - her calls helped me so much during this time. She was so kind and calm and we could talk about anything and everything. It has been so appreciated that you've been checking in with us.'

Statistics at the end of March 2021 were:

137 carers had received the service,

9 carers were supported to plan a residential Break, receiving over 60 hours of support

6 carers were referred to professional counselling receiving 60 hours of support

53 carers received volunteer counsellor led sessions - 106 hours of support

Carers Café

Following the successful launch of the carers café in Peacehaven, which took place in March 2020, we were unfortunately unable to hold any further sessions, due to COVID 19.

We supported carers who attended the launch session by telephone calls, virtual activities and regular newsletters.

Page 8

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Examples of virtual activities are:

Wellbeing sessions Yoga sessions Afternoon tea Online activity week

We hope to resume the carers café during 2021.

Pie chart in regard to service statistics at the end of March 2021

Referrals to other agencies

During the year the charity referred 41 carers on to other voluntary bodies such as Adult Social Care, Fire service, Care for the Carers, British Red Cross, Age Concern Eastbourne, Age UK East Sussex, Benefits advice etc. The charity works closely with other agencies, so that carers are able to get the help and support they need.

Networking

Throughout the year the staff of the charity attend meetings and networking events to ensure they are aware of what other organisations are offering to support carers and the person they care for, it also gives us the opportunity to share knowledge and information with other voluntary sector organisations and the Clinical Commissioning Groups, such as; carers Network's, Safeguarding Board (CCSAN) and Volunteer Coordinator's Forums. This year all meetings and networking events have been carried out on virtual platforms.

Charity Shop update

In March 2020 the Association of Carers charity shop was required to close by law due to the COVID 19 restrictions. The Board of Trustees took the difficult decision to close the charity shop permanently from November 2020. The charity shop was sadly not making enough profit to maintain the running costs and with the added issues surrounding COVID 19, it was felt that the time had come to close. We were able to open the shop for a few weeks during summer 2020, to sell as much stock as possible, supported by our dedicated team of charity shop volunteers. Our sincere thanks to all our staff and volunteers who helped with the running of the charity shop.

Page 9

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Funding

The charity receives funding from East Sussex County Council (ESCC) to provide the Respite service to carers across East Sussex until March 2022.

Small Grants Funding has been agreed and will continue to fund Computer Help at Home and Carers Wellbeing until April 2022. Funding for Lunch clubs has been set aside by ESCC and will be paid once we are able to safely hold lunch clubs once again.

Encouraging and developing our volunteers and staff through on-going training, support and supervision.

At the end of March 2021 we had 193 active volunteers in a variety of roles, including: Respite with befriending, Talk & Support, Trustee, Driver and Computer Help at Home, virtual roles and telephone counselling.

In March 2020 face to face services were put on hold and volunteers providing the respite service were asked to continue their support in the form of telephone or video calls. In July some volunteers agreed to make garden visits to their families, this proved to be successful to those carers who had outside space, these visits continued until October when the weather started to turn.

Many of the respite volunteers requested to support carers further by calling carers in the talk and support role, some volunteers taking on up to 4 calls per week.

At the start of the pandemic AOC successfully recruited new telephone counselling volunteers who were studying at level 2 or above standards. This service proved valuable to carers at a time of great need.

Talk and support volunteers were recruited from the University of Sussex who had to complete 50 hours volunteering for their courses. These volunteers were provided with both group and 1:1 supervision as and when required.

See the pie chart below:

Page 10

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Over the course of the year our usual volunteer training plan had to be put on hold due to Covid 19 pandemic. Volunteers were kept informed and connected via newsletters, emails, telephone calls and some in-house virtual meets. Volunteers were provided with East Sussex county councils learning portal link - where they could partake in various online learning that didn't require a video link and the safeguarding training was adapted to be an online learning experience. The bereavement and the signposting course were presented via Zoom and extremal training such as mental health awareness was shared amongst volunteers.

Recruitment proved successful for talk and support and a new volunteer counselling service. All volunteer interviews were held via the Zoom platform. The volunteer induction training was condensed to a few hours and all slides, policies and any other relevant training was sent to volunteers to read.

Recruitment for the talk and support and telephone counselling roles during the pandemic enabled volunteers to make a useful contribution to carers lives, at a time when they felt they wanted to support their local communities.

The charity respects and values its volunteers by holding 'thank you' lunches each year, unfortunately these could not be this year held due to the pandemic. Instead volunteers were sent a video message and a "thank you" via the newsletter. During volunteers week in June 2020 volunteers were sent their long service awards, along with certificates in the post with a covering note to say thank you.

Staffing

At the end of March 2021 the charity has 6 staff members working a total of 174.5 hours per week equating to 5.7 full time equivalent (FTE).

Staff members continued to be supported through regular supervision and annual appraisals and had access to a variety of training, including:

Maintaining a high organisational profile and raising the profile of carers within the local community During 2020-21 the charity raised the profile of the Association of Carers

Throughout the year the staff of the charity attend meetings and networking events to promote the Association of Carers and ensure they are aware of what other organisations are offering to support carers and the person they care for. It also gives us the opportunity to share knowledge and information with other voluntary sector organisations and the Clinical Commissioning Groups, such as; carers network's, Safeguarding Board (CCSAN) and Volunteer Coordinator's Forums. This year all meetings and networking events have been carried out on virtual platforms.

We regularly use our social media accounts to post a variety of subject matter, keeping our community aware and updated in all that we do to support carers.

Continuously seeking funding from new stakeholders and retaining the support and integrity of our core funders to ensure the longevity of our services

The charity provides its funders with regular updates on the performance of each funding stream, to assess the specific outcomes, for example, numbers receiving the service, number of carers from minority groups who are being supported and carer satisfaction.

We have a bespoke database which enables us to collect this specific data and report to our funders.

We regularly review the services, by carrying out surveys to gauge carer satisfaction with the services being received and to assess if these are meeting their expectations.

Where we are not meeting targets and expectations, these will be looked at and addressed by the management team and trustees.

Page 11

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Securing future funding is an ongoing priority for the charity. During the year we have:

The charity is grateful to the following organisations who gave funds to the work of the charity throughout 2020/2021:

East Sussex County Council - Carers budget East Sussex County Council Carers Small Grants

Hastings Direct Foreshore Trust Park Lane Group Sussex Community Foundation St Leonards Rotary Club Hastings Winkle Club Eastbourne Lottery

FINANCIAL REVIEW

Financial risk management objectives and policies

The Charity does not have a recognised quality management system in place, as a small charity it has not felt the need to have a certification.

The Charity however carries out the following:

• Review of risks. The Charity regularly assesses the major risks to which it is exposed and are satisfied that systems are in place to mitigate exposure to these risks. The immediate risks are highlighted on the business plan and there are actions in place to reduce these risks.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Page 12

ASSOCIATION OF CARERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The organisation is a registered charity Charitable Incorporated Organisation, (CIO) (no. 1159551).

Charity History

Governance

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 31/7/2021

...................................................................... Mr C A Whitehead - Trustee

Page 13

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ASSOCIATION OF CARERS

Independent examiner's report to the trustees of Association of Carers

I report to the charity trustees on my examination of the accounts of Association of Carers (the Trust) for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Deborah A Hargreaves FCA Acuity Professional Partnership LLP Unit 2.02 High Weald House Glovers End Bexhill East Sussex TN39 5ES

Date: .............................................

Page 14

ASSOCIATION OF CARERS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
18,054
Charitable activities
Support of carers
2,140
Investment income
2
401
Total
20,595
EXPENDITURE ON
Raising funds
-
Charitable activities
Support of carers
2,101
Total
2,101
NET INCOME
18,494
RECONCILIATION OF FUNDS
Total funds brought forward
225,145
TOTAL FUNDS CARRIED FORWARD
243,639		 Restricted
funds
£
7
212,289
-
212,296
73
169,493
169,566
42,730
142,110
184,840		 2021
Total
funds
£
18,061
214,429
401
232,891
73
171,594
171,667
61,224
367,255
428,479		 2020
Total
funds
£
14,160
218,596
1,012
233,768
45
210,615
210,660
23,108
344,147
367,255

The notes form part of these financial statements

Page 15

ASSOCIATION OF CARERS

STATEMENT OF FINANCIAL POSITION 31 MARCH 2021

Notes
CURRENT ASSETS
Debtors
7
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2021
£
35,748
395,936
431,684
(3,205)
428,479
428,479
428,479
243,639
184,840
428,479		 2020
£
30,343
340,533
370,876
(3,621)
367,255
367,255
367,255
225,145
142,110
367,255

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 06/08/2021 and were signed on its behalf by:

.............................................

Mr C A Whitehead - Trustee

The notes form part of these financial statements

Page 16

ASSOCIATION OF CARERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

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

Fixed assets are recorded at cost and depreciated so as to write the cost off over their useful lives.

TAXATION

The charity is exempt from 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.

VALUE ADDED TAX

Value Added Tax is not recoverable by the charity, and as such is included in the relevant costs in the Statement of Financial Activities.

continued...

Page 17

ASSOCIATION OF CARERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

2. INVESTMENT INCOME

INVESTMENT INCOME
2021 2020
£ £
Bank interest receivable 401 1,012

3. TRUSTEES' REMUNERATION AND BENEFITS

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

TRUSTEES' EXPENSES

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

4. STAFF COSTS

STAFF COSTS
Wages and salaries
The average monthly number of employees during the year was as follows:
Support of carers
No employees received emoluments in excess of £60,000.		 2021
£
140,705
140,705
2021
7		 2020
£
158,134
158,134
2020
11

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
14,171
Charitable activities
Support of carers
10,304
Investment income
1,012
Total
25,487		 Restricted
funds
£
(11)
208,292
-
208,281		 Total
funds
£
14,160
218,596
1,012
233,768

continued...

Page 18

ASSOCIATION OF CARERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
EXPENDITURE ON
Raising funds 45 - 45
Charitable activities
Support of carers 3,938 206,677 210,615
Total 3,983 206,677 210,660
NET INCOME 21,504 1,604 23,108
RECONCILIATION OF FUNDS
Total funds brought forward 203,641 140,506 344,147
TOTAL FUNDS CARRIED FORWARD 225,145 142,110 367,255
6. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
Cost
At 1 April 2020 and 31 March 2021 10,973
Depreciation
At 1 April 2020 and 31 March 2021 10,973
Net book value
At 31 March 2021 -
At 31 March 2020 -

continued...

Page 19

ASSOCIATION OF CARERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Prepayments and accrued income
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Accruals and deferred income
9.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
funds
funds
£
£
Current assets
246,844
184,840
Current liabilities
(3,205)
-
243,639
184,840

continued...

Page 20

ASSOCIATION OF CARERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

10. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Designated Fund - Lease
Restricted funds
Computer Help at Home
Talk and Support
Respite East Sussex
Carers Companions
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Computer Help at Home
Talk and Support
Respite East Sussex
Carers Companions
TOTAL FUNDS		 Net
movement
At
At 1.4.20
in funds
31.3.21
£
£
£
217,645
18,494
236,139
7,500
-
7,500
225,145
18,494
243,639
5,804
3,787
9,591
25,288
2,238
27,526
103,552
36,746
140,298
7,466
(41)
7,425
142,110
42,730
184,840
367,255
61,224
428,479
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
20,595
(2,101)
18,494
16,438
(12,651)
3,787
8,719
(6,481)
2,238
187,138
(150,392)
36,746
1
(42)
(41)
212,296
(169,566)
42,730
232,891
(171,667)
61,224

continued...

Page 21

ASSOCIATION OF CARERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.19 in funds 31.3.20
£ £ £
Unrestricted funds
General fund 196,141 21,504 217,645
Designated Fund - Lease 7,500 - 7,500
203,641 21,504 225,145
Restricted funds
Computer Help at Home 4,883 921 5,804
Talk and Support 22,883 2,405 25,288
Respite East Sussex 105,274 (1,722) 103,552
Carers Companions 7,466 - 7,466
140,506 1,604 142,110
TOTAL FUNDS 344,147 23,108 367,255
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 25,487 (3,983) 21,504
Restricted funds
Computer Help at Home 10,718 (9,797) 921
Talk and Support 10,357 (7,952) 2,405
Respite East Sussex 187,206 (188,928) (1,722)
208,281 (206,677) 1,604
TOTAL FUNDS 233,768 (210,660) 23,108

continued...

Page 22

ASSOCIATION OF CARERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Designated Fund - Lease
Restricted funds
Computer Help at Home
Talk and Support
Respite East Sussex
Carers Companions
TOTAL FUNDS		 Net
movement
At 1.4.19
in funds
£
£
196,141
42,651
7,500
-
203,641
42,651
4,883
4,708
22,883
4,643
105,274
32,371
7,466
(41)
140,506
41,681
344,147
84,332		 At
31.3.21
£
238,792
7,500
246,292
9,591
27,526
137,645
7,425
182,187
428,479

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Computer Help at Home
Talk and Support
Respite East Sussex
Carers Companions
TOTAL FUNDS		 Incoming
resources
£
46,082
27,156
19,076
374,344
1
420,577
466,659		 Resources
Movement
expended
in funds
£
£
(3,431)
42,651
(22,448)
4,708
(14,433)
4,643
(341,973)
32,371
(42)
(41)
(378,896)
41,681
(382,327)
84,332

continued...

Page 23

ASSOCIATION OF CARERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

11. RELATED PARTY DISCLOSURES

There were no reportable related party transactions during the year.

Page 24

ASSOCIATION OF CARERS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations received (including Gift Aid Tax
refunded)
Investment income
Bank interest receivable
Charitable activities
Fundraising events
Other income
Grants
Total incoming resources
EXPENDITURE
Raising donations and legacies
Other costs
Charitable activities
Wages
Staff travel and training
Publicity and promotions
Volunteer travel and training
Other professional fees
Support costs
Finance
Bank charges		 2021
£
18,061
401
2,487
1,789
210,153
214,429
232,891
73
140,705
703
249
2,737
1,039
145,433
59		 2020
£
14,160
1,012
5,922
2,762
209,912
218,596
233,768
45
158,134
4,392
1,284
19,771
760
184,341
79

This page does not form part of the statutory financial statements

Page 25

ASSOCIATION OF CARERS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Other
Insurance
Telephone
Postage and stationery
Rent and rates
IT and computing
Repairs and renewals
Governance costs
Sundries
Bookkeeping
Legal and professional
Independent examiner's fees
Total resources expended
Net income		 2021
£
1,176
2,528
2,458
6,921
10,063
243
23,389
-
639
874
1,200
2,713
171,667
61,224		 2020
£
1,054
2,799
3,179
7,323
6,774
1,458
22,587
595
764
1,049
1,200
3,608
210,660
23,108

This page does not form part of the statutory financial statements

Page 26