REGISTERED CHARITY NUMBER: 1159551 REPORT OF THE TRUSTEES AND UIYAUDITED FIIYANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR ASSOCIATION OF CARERS Acuity Professional Partnership LLP Unit 2.02 High Weald House Glovers End B¢xhill East Sussex TN39 SES
ASSOCIATION OF CARERS CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31 MARCH 2024 Page Reference and Administrative Detoilg Report of the Trustees Independent Examiner's Report 12 Statement of Financial Aetlvtties 13 Statement of Finaneial PosStion 14 Notes to the Finan¢i81 Statements 15 to 22 Detailed Statement of FinAnelal Activities 23 to 24
ASSOCIATION OF CARERS REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2024 Registered Charity number 1159551 Principal gddress 104 Sedlescombe Road North St. Leonards-on-sea Easi Sussex TN37 7EN Truslee$ C Whitehead L Witten A Thornas JHTPiper R Service L Apps G Scollay Susan Hammett (Appointed 2610912023) Guy Barker (Appointed 2910912023) Independent Examitters Acuity Professional Partnership LLP Chartered Accountants & T&x Advisers Unit 2.02 High Weald House Glovers End Bexhill East Sussex TN39 SES Bankers Barclays Bank PLC Queens Road Haslings East Su55¢X Page I
ASSOCIATIOIY OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. 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 l January 2019). OWECTIVES AND ACTIVITIES Objectives and aims The objective of the charity are to provide Volunteer led services to support unpaid Carers in East Sussex. A Carer is a relative. partner or friend. of any age, who provides essential care or support to someone who is disabled whether through mental or physical ill health, learninL disability or frailty. There are many reasons why caring for someone else leaves the Carer needing support: Caring reduces the physical and mental health and wellbeing of many Carers. Caring may lead lo povety, with many Carers needingy to give up work to care. or to managFe on benefits. Caring often impacts on Carers, ability to sustain employment, friendships, and hobbies. • Many Carers face isolation and loneliness. Our Mission SupportinbT unpaid Carers tn East Sussex to continue in their caring role by providing free, high quality, Volunteer-led services that encoura&Fe independence and reduc¢ isolation. Our Vlsion Enabling Carers throughout East Sussex to have access to free, high quality. Volunteer-led support services. The charity'5 current strategic plan aligns with the mission and aims of the Lharity and highlights three key areas of prioriry. Priorlty I Developing our Services Developing) and ¢xpanding our Services in line with what Carers tell u5 they need to feel supported and able to continue in their caring role. Promoting the needs and challenges of unpaid Carers throughout East Sussex. Priorily 2 Improving our Governance, Fingn¢e and HR Encouraging and developing our Volunteers and staff through on-going training, support and supervision. Priorlty 3 Making an Impact with our Comlnunlcations and Fundraislng MaintaininbT a high organisational protile and raising the profile of Carers within the local cornmunity. Continuously seeking funding from new stakeholders and r¢taining the support and integrity of our core funders to ensure the longevity of our services. Page 2
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENT AND PERFORMANCE Our Services Respite Ivith Befriending Our Respite and Befriendin&T Service gives Carers the opportunity to have some time to themselve5, usually three hours each week, on the sam¢ day, at the same time. By having a regular, set time, Carers can look fonvard to their break and plan what to do with the time. The service also benefits the person that is being looked after, providing them the opportunity to spend time with a Volunteer who may have similar interests and experiences. Our Volunteers are thoroughly vetted and carefully malched to help establish a long-terni befriending relationship with the cared for person. Once we have identified a Volunteer, they are able to continue going io see the same people each week for a5 long as the Carer needs the service. and the Volunteer is able to provide the support. To be eligible for the service, the Carer needs to be over 18 and providing substantial levels of care. Our Volunteers are not able to provide personal care, so the person that is being looked after needs to be independent of personal needs. We take referrals directly from Carers or family members as well as a range of professional organisations. Throughout the year 2023 - 2024 approximately 4300 Volunteer Respite visits took place. In addition to the Volunteer-led respit¢ service. the charity is funded until March 2025 for two paid staff members who provide Carer5 With a respite break. These staff members visit two to three homes per day to give Carers a break from their caring roles. These stsff members are called Carers, community workers, often referred to as CCWS. Throughout che year 2023 - 2024 approximately 1,200 CCW led Respite visits took place. Respite for Heallhcare The Respite for Healthcare service entitles Carers to extra visits from a Volunteer in addition to their fre¢ weekly respite service, this enables them ihe opportunity to look after th¢ir own health and well-beinb. Th¢ Service is available in the following circumstances: Carers have a healthcare appointment such as visiting the GP, dent15t, outpatient. or treatment such as physiotherapy or Counselling. Carers wish to attend training courses to help them in their caring role. such as dementia training or moving & handling. Throughout the year 2023 2024 161 hours of Respite for healthcare hours were provided to Carers, Talk & Support This 6-month service allows Carers to discuss their caring rol¢ in confidence over the telephone with one of our trained Volunte¢r5. This service aims to reduce social isolation and give Carers the opportunity to get things off th¢ir chest. Throughout the year 2023 - 2024 2,208 Talk and support calls were made by our Volunteers Page 3
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR EIYDED 31 MARCH 2024 Counselling service We work in partnership with Counselling Plus to enable Carers up to 6 sessions of counselling ihat is provided over the telephone by a trained counsellor. This is often valuable to those who have been bereaved. Throughout ihe year 2023 - 2024 75 hours of counselling support was provided to Carers SCIPRR- Supporting Carers Identlfy & Plan Residentl81 Respite This bespoke service helps a Carer to find suitable residential respite accommodation for their loved one. It could be for a short break or for longer-tem care. Throughout the year 2023 - 2024 7 Carers were supported with the SCIPRR service Computer Help at Home service This service is where a Volunteer teaches a Carer how to US¢ the Carers, own technical equipment in their own home in ways that will support them in their caringy role. The computer help at home service g7ives Carer5 UP lo 6 one-to-one Iraining sessions of support. OUT Volunteers can help with laptops. tablets, mobile phones. Alexa equipmenl, ring doorbells, smart watches and much more. Training could include learning how to book GP appointments, facetiming, using Zoom, ordering online prescriptions, setting up home security systemsl Cameras, online shopping and downloading useful apps such as Ringo parking, and NHS apps. Throughout the year 2023-2024, approximately 1,600 hours of technological support were provided to Carers Carers Cafés Our monthly cafés provide a range of activities for Carers and the people they look after. Activities may include hand massagyes. arts and crafts, music, and games. Th¢ cafés are a safe space for Carers to connect with others who understand the challenges they fac¢. The café5 are facilitat¢d by 2 staff members and a few regular Volunteers who if required will spend time with the person being cared for so the Carer can socialise. The Association of Carers run two cafés a month- one in N¢w Haven and one in Bexhill. Throughout the year 2023 2024 the charity facilitated 24 Carers café5. Lunch Clubs Lunch clubs give Carers and the people they care for the opportunity to enjoy a meal tn a relaxed and infonnal setting. We hold 2 lunches a month in pubs across St Leonards on Sea and in the Rother area. Throughout the year 2023 - 2024 the charity facilitated 24 Lunch clubs. Onllne social sessions We offer 2 sessions per month via the Zoom or Teams platfornis. At each session, Carers are be invited to partake in activities such &s Bingo, Quizzes, crafts, or even just for a good chat. Throughout the year 2023 2024 the charity facilitated 20 online sessions. Page 4
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Impact analysis Through regular reviews Carers tell us about the impact Association of Carers has made on their lives. Here are a few examples of the feedback we receive about our services.. Over the last few months my Volunteer has been a complete lifeline during a difficult and tumultuous period. She's taken the unpredictable and hi&ih stress situation in her stride and consistently gone above and beyond to find times to stay connected. I wouldn't have made it through without her calm voice, warnlth. encouragem¢nt, and good humour, I think she's amazing and deserves all the recognition she can getl She's just been so kind and understanding and never judged me for what is a chaotic life despite my best efforts. She's giv¢n me so much confidence going forwards and now I've finally got a care package for mum. it's her belief in me that gives me the confidence to restart my own life, no matter how difficult and scary that feels." 'My Volunteer is always on tim¢, very kind and attentive to my mother, she offered to visil my mother in hospital last January and kept in touch enquiring about her recovery. she was extremely supportive during my divorce. always cheerful, has a wealth of local knowledge. My Mother enjoys her company and so look5 forward to her visits. It was our great pleasure being introduced to my Volunteer" "My Volunteer is lovely, and l am very impressed with her social skills. When she carne, J was not having a good day and I wa5 worried about l¢avinby him. However, when I camc hom¢, he was happily chatting with my Volunteer, and he said that he had had a lovely time and was looking fonvard to her coming again. I was able to attend my U3VA meeting without worying about J. My Volunt¢er is happy to be flexible with visit so that we can have a weekly visit. Thank you so much for sending her our way "l just wondered if you could pass a big thank you to my Volunteer, who comes to see Mum. We are trying to organise for Mum to go into respite so that Dad can have a break and she has been quite resistant to the idea, Dad said that the volunteer was so helpful in talking to Mum about il and making her feel more positive. Please say a big thank you her and for all she does in her visits. Thank you to you too for or&yanizing it! ! We really appreciate the support as a family" Our Volunteers Our Volunt¢ers work in a wide variety of roles to support Carers who use our services. We pride ourselves on being an approachable, friendly, and personable organisation and will do our best to make the Volunteering experience is as rewardingTr as possible. We have a dedicated Volunteer Coordinator. who is responsible for recruiting, training, and supporting all Volunteers. We support our Volunteers by: Giving opportunities to learn new skills by providing training Giving opportunities to meet like-minded people and build new networks Providing opportunities to make a us¢ful Contribution to the community In addition to the one-day Volunteer induction we also offer a variety of training sessions throughout the year, in a variety of locations, throughout Easl Sussex. including. First Aid. Dementia Awareness, Safeguarding Vulnerable Adults, Basic Listening Skills, Mental health sessions. Bereavemenl session and regular group support sessions. Volunteers are also given the opportunity lo contact the office for l.. I support. Page 5
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The dedication and commitment of our Volunteers adds immense value to our organisation and illustrates the huge contribuiion that Volunteers give to our society. We show our appreciation each year in Volunteers week by holding a thank you Lunch. In 2023 we held 3 lunches - on¢ in Hastings, one in Eastbourne, and one in Uckfield. During these evenls we awarded Volunteers with long service certificates and one Volunteer received a special recognition plaque. What our Volunteers say: "l am absolutely loving my role as a volunteer. I look fonvard to it every week. l Eet on so well with them both and feel like l am really gyetting to know them. l am so grateful for you (The Association of Carers) and having the opportunity to volunteer and being matched with such a great couple." "I have volunteered for Aoc for nearly two years. and thoroughly enjoy my role providing respite care. I find it very rewardingy to SUPPM)rt others and improve their quality of life. "l am very happy with the match; I'm becoming part of the family." "The carer appreciates the 3 hrs. I give as he has not had a break for many months. "Il's the besi bit of my week we have 3 such laugh together." Throughout the year 2023 - 2024 we had a total of195 active Volunteers in a variety of different roles. Volunteer Roles 16 25 10 103 C(?iers Cale i CHAH • Dri'Jer Tiusiee • Fundraiser i Resi)ite • T&S i Healthci1re i ., Imin Page 6
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Funding Throughout 2020312024 all services were funded via East Sussex County Council and their Strategic partners Care for the Carers. In October 2023. Care for the Carers assumed responsibility for commissioning the charity's services. This included a full review of the Service Provision Contract, encompassing all the charities current services. The Contract will remain in effect until March 2027. Currently the CCW service is comrnissioned and directly funded by East Sussex County council and the funding for this service 15 due lo ¢nd in March 2025. The team will be working closely with Care for the Carers to look at other fundingy slreams to align this service with the Service Provision Contract. that ends in March 2027. Fundraising gnd Events We have had another great year of fundraising. with a wonderful amount of support from the local community, individuals, trusts, and foundations. We would like lo thank the following organisalions and clubs for their donations in the past year.. Santander bank Bexhill 100 Hastings Winkle club Hastings round table Peacehaven town council Magdalen and lasher Easibourne lottery Much loved St Leonards rotary club Seaford rotary club Brede Women's InsliNte MG classic car club of Rother Bates Green Garden British Lawn mower racing associaiion Each year the charity organises and pays for 3 Christmas mea15 for the Carer5. the people they ¢are for and our Volunteers. These meals are held in Eastboume. Hastingys. and Uckfield. To help support the cost of these meals a Christmas Raffle is held. Prizes are donated from local businesses in East Sussex. In 2023 the raffle raised over £2000 towards the cost of providing these meals. We would also like to take this opportunity to thank our many individual donors. Every penny raised and donated makes a real difference to the lives of Carers. Pag¢ 7
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Events Events are held throughout the year to help to raise the profile of the charity and to assist with funding towards events and activities for Carers and Volunteers. Events held: 2410412023 Beefeater pub quiz 0110512023 - 50 Miles in May sponsored walk 2410512023 - Bates Green Garden takeover 0510612023 - The Langham Eastbourne Volunteer Thank you lunch 0610612023 - The Highlands Inn Thank you lunch 0710712023 - Hastings college Volunteer Thank you lunch 0810612023 - Sainsburys supermarket stand 2210712023 - Summer market 2810812023 - Bexhill l 00 gland 0811012024 - Bull Inn pub quiz 1311112023 - Saniander Easlbourne stand for a full week 2611112023 - Beefeater pub quiz 2711112023 - Santhnder Hastingys stand for a full week 0511?12023 - The Langiham Christmas meal 0611212024- The Ha5tingFS Christmas meal 1811212024- The Eastbourne Christmas meal 1311212023 - Broad Oak pub quiz 2810212024 - The Langham hotel lunch and entertainment Associatlon of Carers aim to malntaln a hlgh organisalional profile by raising the profile of Carers wlthln Ihe loeal eommunlty. Throughout 2023-2024, the team diligyently raised the Association of Carers, profile. This involved increased media ¢overab7e, hosting events. attending networking meetings, and deliverin&F talks. The team consistently participated in rneetingys of the Dementia Action Alliance, the Carers VCS network, the East Sussex Safegyuarding Network, and many oiher relevant byroups. Our Social media plaifoms served a dual purpose.. promoting our events and advocating for the needs of unpaid carer5 in East Sussex. We've seen a steady growth in our reach, attracting a more diverse range of Carers and Volunteers. The team ulilized traditional print media and shared stories of unpaid Carers through articles and leveraging paid advertisements for Volunteer recruitment. There were 2 highly successful targeted Royal Mail leaflet drops in Seaford and in Bexhill that significantly contributed to our Volunteer recruitment eftorts. Each month. our Events and Marketing Coordinator creates an e-Newsletter distributed lo all Carers, Volunt¢¢rs, and local VCS partner5. The newsletter features upcoming events, updates on national initiatives, along with quizzes, recipes. and engaging photos. During the year 2023-2024. the charity introduced new branding. Carer5 themselve5 selected the logJo through an online vote. In January 2024 coinciding with the branding refresh, the charity launched the newly designed website. Page 8
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW Reserves policy The charity's reserves policy relates to its general (unrestricted) ndS which are freely available to be used for any or all the purposes of the charity. The Association of Carers are aware that it is crucial to ensure there are sufficient reserves to tide the organisation ov¢r if the main funding stream was ever withdrawn. In this instanc¢ the reserves act as a safety net until further fundraising is sought. or to allow the charity to a close, whilst meeting its obligation to staff and service users. The Association of Carers is currently dependent on statutory funding sources for a large majority of its income to sustain its activities. changes in Government andlor Government policy and reductions in funding could result in the Association of Carers being unable to continue operating. This means that if there were to be a larger gap in the charity's sources of income il ts likely that the charity would need to cease operating. To avoid closure. if funding difficulties were to happen. the Trustee board has agreed io keep a certain level of financial reserves to ensure that main operations can continue for a minimum of 6 months. The main concerns of the Trustee board are io ensur¢'. Thal staff can continue working, primarily to secure new funding Thal memb¢rs/s¢rvice users are supported to move on to other servi¢¢s The reserves should be built up from the unrestricted income. The level of reserves should be calculated and monitored every 12 months by the Charity Manager and Trustee board, The Trustees have reviewed the reserves policy and made amendments to ensure reserves continue to be set at an appropriate amounl. This review takes into account the ever-chanbTing, uncertain external financial landscape, and also responds to a larger than usual level of reserves that built up over the pandemic period due to being unable to deliver planned face to face activities. The policy also seis out our plans for utili5ing reserve funds to enable th¢ introduction of further support opportunities for Carers, linking to our overall strdtegy. Capacity Bulldlng ProJ¢ct Association of Carers and its board of Trustees have identified the need to allocate some of the charity's reserves to provide an improved quality of service for the Carers il supports. The project airns to increase the reach of the organisation by: Improved marketing and promotion Developing the skills of the team to deliver the current activities Ensuring? that services are provided to all areas in East Sussex EnsuringF that the building the leam operate from is fit for purpose . The Capacity Building project will run from April 2023-March 2027 The project will also include diversifying the charities staffing requirements to meet the ever-changing demands on the service. As this is an ongoing and evolving process the charity cannot confirni the final cost but have set a budget of between £120.000 and £150,000. These reviews are flexible and will be adjusted as the climate and demands on the services change. All these costs are therefore accounted for and will not affect the reserves funding policy. The capacity building project has so far been utilised to enabled staff to re locate to a new office in St Leonards on sea. The new location has proved to be beneficial to local Carers and Volunteers who have visited the office to enquire about the services offered. The office is based on a main road and is on a major bus route ensuring it's visibility to the gen¢ral public. Page 9
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The charity has also utilized the designated capacity fund to create a new website. The main aim of the website was to be inclusive and easily assessable to use on any technical devise. Users can access online fomts to become members, refer themselve5 or others or to become a Volunteer. The new 51te has been designed to generate an increased volume of traffic and be an everyday tool for the Team to use. The site also offers a range of useful information for Car¢rs, professionals, and supporters including links to other relevant websites. The Trustees Methods of Appolntm¢nt or Election of Trustees: Existing Truslees can appoint new Trustees to fill vacancies or add to their number. Newly appointed Trustees by existing Trustees hold office iemporarily until the nexi annual general meeting. Reappointment for a full t¢mi happens at Ihe annual gyeneral meeting. Eleellon at Annual General Meeting: • One-third of Trustees are required to retire and are eligible to be re-election at each annual general meeting. Induetlon and Tralnlng Policies for Trustees: Our indurtion process for new Trustees, includes., Briefing on legal obligyalions related to charity and company law. Infomiation on committee structure and decision-making processes. Overview of the charity'5 Stratebyic Plan and recent financial perfomance. Encouragement to attend extemal training events. Meetings with the Management team to undersland the charity's work better. This approach ensures Trustees have a solid understanding of their roles and responsibililie5 before taking office and provides opportunities for ongoing development. The Team and Organisatlonal structure The board of Tru5tee5 administer the charity with the appointment of the Charity Manager, who has delegated authority to managye the day-to-day operations of the charity. The charity's senior management team is comprised of the Charity Manager and a Deputy Manager. In 2023 2024 the Team consisted of10 sthff, working a total of 288.5 hours per week. carers Page 10
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Risk Management The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to these risks. The Board recognises that the principal risk to the organisatlon is its reliance on one major source of income. To mitigate this risk, additional hours are being offered to Marketing and Fundraising to try to increase the small girants and donations the charity gets and to look at additional funding to support the CCW role going forward. This new role will commence in June 2024 and will be a fixed position for a year. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing documenl The charity is controlled by its governing document. a deed of trust and constitutes an unincorporated charity. The orgaDisalioTJ is a registered Charity Charitsble Incorporated Organisation. (CIO) (no. 1159551). Charity History Established on the I st December 2014 and came into effect from I st April 2015, The core activities and objectives remained unaltered. Previous charity number 1004055, wound up on the 31st March 2015 at a Special General Meeting of the Association of Carers - 26th March 2015 staff. assets and Trustees all transferred io the new CIO. Covernance Trustee5 are invited and encouraged to attend relevant training session5 on their roles and responsibilities of being a Trustee Strategic decisions are made at Truste¢ meetings by majority vote Trustees are advised by the Charity Managyer. or other experts as appropriate Trustees met monthly throughout 2023 -2024, via virtual plattomis and in person. All meetin&FS were minuted Approved by order of the board of trustees on . and signed on its behalf by.. Mr C A Whitehead - Trustee Pagell
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ASSOCIATION OF CARERS Independent examiner's report to the Irustees of Assoeiation 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 2024. 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 reTK)rt in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination K have followed all applicable Directions given by the Charity Commission under Section 145(5){b) of the Act. Independent examiner's slatement Since your charity's gr05s income exceeded £250,000 your examiner must be a member of a lisled body. I can confirni thai l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirni that no material matters have come to my attention in connection with the examination giving me cause lo believe that in any material respect,. accounting records were not kept in respect of the Trust as required by Section 130 of the Act. or the accounts do not accord with those records. or the accounts do not comply with the applicable requirements concerning the forn] 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 noi 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 att¢ntion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Deborah A Hargreaves Acuity Professional Partnership LLP Unit 2.02 High Weald House G lovers End Bexhill East Sussex TN39 SES Date.. Page 12
ASSOCIATION OF CARERS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 Tolal funds 2023 Total funds Unrestrieted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 5,090 10,452 15,542 20,733 Charitable aetivities Support of carers 53,617 256,027 309,644 247.867 Investment income 7,491 1.354 Total 266 479 332,677 269,954 EXPENDITURE ON Raising funds 60 Charitable activltles Support of carers 81.472 227,177 308.649 273.561 Other 2.904 629 355 Total 227 806 312 182 273 976 Net gains/(losses) on investments 10 332) 10 332) NET INCOMEI(EXPENDITURE) Tran5f¢rs between fund$ (28,510) 38,673 10,163 (4.022) Net movement In funds (19,631) 29,794 10,163 (4,022) RECONCILIATION OF FUNDS Total funds brought fonyard 255J09 241,813 497,122 501,144 TOTAL FUNDS CARRIED FORWARD 235 678 271607 507 285 497 122 The notes form part of these fanCIal statements Page 13
ASSOCIATION OF CARERS STATEMENT OF FINANCIAL POSITION 31 MARCH 2024 2024 2023 Notes FIXED ASSETS Intangible assets Tangible assets 4,748 710 7,147 710 CURRENT ASSETS Debtors Prepayments and accrued income Cash at bank and in hand 17,522 30,512 489 420 471,013 506,942 501,526 CREDITORS Amounts falling due within one year {6.804) (5,114) NET CURRENT ASSETS 500 138 496412 TOTAL ASSETS LESS CURRENT LIABILITIES 507,285 497,122 NET ASSETS 507 285 497 122 FUNDS Unrestricted funds Restricted funds 235,678 271607 255,309 241,813 TOTAL FUNDS 407 285 497 122 The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by: r C A Whitehead- Trustee The notes forni part of these financial statements Page 14
ASSOCIATION OF CARERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 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 l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Sthndard 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. il 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 headin¥7S that aggregate all cost related to the categiory. 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 activilies. FUND ACCOUNTING Unrestricted funds can be used in accordance with the charitable objective5 at the discretion of the tnist¢¢s, 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 purpose5. 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 15 included in the relevant costs in the Statement of Financial Activities. Page 15 ontinued...
ASSOCIATION OF CARERS NOTES TO THE FINANCIAL STATEMENTS - eontinued FOR THE YEAR ENDED 31 MARCH 2024 INVESTMENT INCOME 2024 2023 Bank interest receivable 7,491 TRUSTEES, REMUNERATION AIYD BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. TRUSTEES, EXPENSES There were no 31 March 2023. trustees, expenses paid for the year ended 31 March2024 nor for the year ended STAFF COSTS 2024 2023 Wages and salaries 236 081 211431 236 081 211431 The average monthly number of ernployees during the year was as follows: 2024 10 2023 Support of car¢r$ No employees received emoluments in exce55 of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 14,472 6.261 20,733 Charitable activities Support of carers 39.569 208,298 247,867 Investment income Total 214 559 269 954 EXPENDITURE ON Raising funds 60 60 Charitable Activities Support of carers 53,952 219,609 273,561 Other 355 355 Pa¥e 16 continued...
ASSOCIATION OF CARERS NOTES TO THE FINANCIAL STATEMENTS- Continued FOR THE YEAR ENDED 31 MARCH 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued Unrestricted Restricted funds funds Totsl funds Total 53,952 220,024 273,976 NET INCOMEI{EXPENDITURE) Trsnsfers between funds 1.443 3,014) (5.465) 3.014 (4,022) Net movement in funds (1.571) (2.451) (4,022) RECONCILIATION OF FUNDS Totsl funds brought forward 256.880 244.264 501,144 TOTAL FUNDS CARRIED FORWARD 255 309 241813 497 122 INTANGIBLE FIXED ASSETS Computer Software Cost Additions AmortlS2tion Charge for year Net book vglue At 31 March 2024 At 31 Marrh 2023 Page 17 continued...
ASSOCIATIOIY OF CARERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 TANGIBLE FIXED ASSETS Fixtures and rittings Computer equipment Totals Cost At l April 2023 Additions 10,973 1,065 167 12,038 At 31 March 2024 Depreciation At l April 2023 Charge for year 10,973 226 IlJ28 628 402 At 31 March 2024 Net book value Al 31 March 2024 924 2,399 At 31 March 2023 710 710 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors Prepayments and accrued income 10,332 20,180 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Social security and other taxes Accruals and deferred income 5,394 3,794 Page 18 continued...
ASSOCIATION OF CARERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 io. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 Total funds 2023 Total funds Unrestrlcted funds Restricted funds Fixed assets Current assets Current liabilities 5,898 235,174 1,249 271,768 7,147 506,942 710 501,526 234 678 271 607 507 285 497 122 MOVEMENT IN FUNDS Nel movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestrieled funds General fund Designated Fund - Lease 247,809 (17,977) 229,832 255,309 (28,510) 8,879 235,678 Restricted funds Computer H¢lp ai Home Talk and Support Respite East Sussex Carers Companions 10,266 28,379 189,322 6,3.$9 4,962 16,901 33J41 206,223 241813 TOTAL FUNDS 497 122 507 285 Net movement in funds, included in the above are as follow5: Incoming resourees Resources expended G8lns and losses Movement in funds Unrestrleted funds General fund Designated Fund - Lease 66,198 (73,843) 10 533) (10,332) (17,977) 66,198 (84J76) (IOJ32) {28,510) Restricted funds Computer Help at Hom¢ Talk and Suppon Respite East Sussex Carers Companion5 6J59 4,962 244,707 6J59 4,962 16,901 (227,806) 266 479 227 806 TOT AL FiiNDS 332 677 312 182) 10 332) Page l9 continued...
ASSOCIATION OF CARERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 MOVEMENT IN FUNDS- continued Comparatives for movement In funds Net movement in funds Transfers between runds At 31.3.23 Al 1.4.22 Unrestrleted funds General fund Designated Fund - Lease 249.378 1.445 {3,014) 247.809 256.878 .445 (3,014) 255,309 Restricted funds Computer Help at Home Talk and Support Respite Easi Sussex Carers Companions Carers Cafe 13,197 30,519 192,963 7,587 (2.931) (2,140) (3,641) 6,259 10,266 28,379 189,322 13,846 244 266 241813 TOTAL FUNDS 501 144 497 122 Comparative net movement in funds, included in the above are as follows: Incomlng resourees Resources expended Movement in funds Unrestrieled funds General fund 55.395 {53,950) 1.445 Restricted funds Computer Help at Home Talk and Support Respite East Sussex Carers Companions Carer5 Cafe 8,652 6,206 193,441 6.259 (11,583) (8,346) (197,082} (2,931) (2,140) {3.641) 6.259 214 559 220 026) TOTAL FUNDS 269 954 273 976) Page 20 continued...
ASSOCIATION OFCARERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 ii. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 31.3.24 At 1.4.22 Unrestrieted funds General fund Designated Fund - Lease 249,378 (16.532) (3,014) 229,832 256,878 (27,065) 5,865 235.678 Restricted funds Computer Help at Home Talk and Support Respite East Sussex Carers Companions Carers Cafe 13.197 30,519 192,963 7.587 3,428 2.822 13,260 16.710 16,625 33,341 206.223 15,418 (8,879) 244 266 5.865) 271,607 TOTAL FUNDS 501,144 507 285 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resourees Resoureeg expended Galns 4nd losses Movement in funds Unrestrieted funds General tund Desigynated Fund - Lease 121,593 (127.793) 10 533) (10.332) (16,532) 10533) 121,593 (138,326) (10,332) (27,065) Restricted funds Computer Help at Home Talk and Support Respite East Sussex Carer5 Companions Carers Cafe 15.011 11,168 438,148 16,710 (11,583) (8,346) (424,888) 3,428 2,822 13,260 16,710 481038 447 832 TOTAL FUNDS 602631 586 158) 10 332) Page21 continued...
ASSOCIATION OF CARERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 12. RELATED PARTY DISCLOSURES Th¢re were no reportable r¢lated party transactions during the year. Page 22
ASSOCIATION OF CARERS DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 INCOME AND ENDOWMENTS Donations and leggcies Donations received (including Gift Aid Tax refunded) 15,542 15,648 15,542 20,733 Investment Ineome Bank interest receivable 7,491 1,354 Charilable aelivities Fundraisinby events Other income Grants 10,678 74 298.892 790 2.316 244.761 309 644 247 867 Tolal ineoming resourees 332,677 269.954 EXPENDITURE Charltable aetlvitles Wages Lisjhi and heat Stsff travel and training Publicity and promotions Volunteer travel and training Other professional fees 236,081 1,806 17,598 2,611 211.431 16,052 17.937 495 274.322 245,915 Other Amortisation of intangible fixed assets Depreciation of tangible fixed assets 2,905 628 355 3,533 355 Support costs Finanee Bank charges 102 93 Other Insurance Carried forward 1,875 1,875 1.560 1.560 This page does not forni part of the statutory financial statements Page 23
ASSOCIATION OF CARERS DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Other Brought fonvard Telephone Postage and stationery Rent and rat¢s IT and computing Repairs and renewals 1,875 2,777 1,605 1,560 2.635 2,786 9,159 7.478 5,948 32,071 24,918 Governanee eosts Sundries Bookkeepin¥ Legyal and professional Independenl examiner's fees 654 395 615 305 1,500 2,695 Totsl resources expended 312 182 273 976 Net Ineomel(expenditure) before galns and losse5 20,495 (4.022) Realised reeognised gains and losses Realised gainsl(10s%es) on fixed asset investments 10332) Net incomel(expendlture) This page does not forni part of the statutory financial statements Page 24