REGISTERED CHARTTY NUMBER: 1159551 REPORT OF TUE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR EIYDED 31 LIIARCH 2025 FOR ASSOCIA TION OF CARERS Acuity Professional Partnership LLP Unit 2.02 Htgh Weald House Glov¢rs End Bexhill East Sussex TN39 SES
ASSOCIATION OF CARERS CONTENTS OF THE FJNAIYCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 202S Pgge Reference and Adminislrative Details Report of the Truslee5 2 to 11 Independent Examiner's Report 12 Statement of FinAllciAI Activities 13 ststemeut of Financial Posltkon 14 Not to the Financial Statem¢nts 15 to 22 Detalled Statemellt of Finaneial Aetivities 23 to 24
ASSOCIATIOIY OF CARERS REFERENCE AND ADIIUMSTRA TIVE DETAILS FOR THE YEAR EED 31 IIL4RCH 2025 Registered Charity number 1159551 Principal address 104 Sedlescombe Road North St. Leonards-on-sea East Sussex TN37 7EN Trustees C Whitehead L Witten A Thomas JHTPiper R servi (resigned 2610612025) L Apps G Scollay (resied 0510812025) S Hammett G Barker (resigned 07/01ll025) Independent Ex2miners Acuity Professional Partnership LLP Chartered Accountants & Tax Advisers Unit 2.02 gh Weald House Glovers End Bexhill East Sussex TN39 SES BaDker5 Barclays Bank PLC Queens Road Hastings East Sussex Page I
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their report with the fmancial ststements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in acwrdance with the Ftnancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJEcfivES AND AcfiviTIES Objertives and aims The obj¢ctive of the ¢harity arc to provide Volunteer led services to support tmpaid 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 physi¢al ill health, learning disability or frailty, There are many reasons why GaTing for someone else leaves the Carer needing support: . Caring reduces the physical and mentsl health and wellbeing of many Carers. . Caring may lead to poverty, with many Carers needing to give up work to care, or to manage on benefits. . Caring often impacts on Carers, ability to sustain employmenL friendships, and hobbies. . Many Carers face isolation and loneliness. Our Misslon Supporting unpaid Carers in East Sussex to continue in their caring role by providing free, high quality, Volunteer-led services that encourage independence and reduce isolation. Our Vision Enabling Carers throughout East Sussex to have access to free, high quality, Vofiunteer-led support services. The charity's current strategic plan aligns with the mission and aims of the charity and highlights three key areas of priority. Prlority I DevelopiDg our Services tkveloping and expanding our services in line with what Carers tell us they need to feel supported and able to continue in their caring role. Promoting the needs and challenges of unpaid CareTS throughout East Sussex. Priority 2 Improving our Governydnee, Finall¢¢ and HR Encouraging and developing our Volunteers and staff through on-going training> SUPPOrt and supervision. Priority 3 Making an Impxet with our Communie#tioll$ and Fundr4i$ing Maintaining a high or£anisational profile and raising the profile of Carers within the local comtnunity. Continuously seeking funding from new stakeholders and retaining the support and integrity of our core nderS to ensure the longevity of our services. Page 2
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MIIRCH 2025 ACUIEvEfiTs AND PERFORMANCE Our Services Respite with Befriending Our Respite and Befriending service gives Carers the opportunity to have some time to themselves, usually three hours each week, on the same day, at the same time. By having a regular. set time, C.arers can look forward to their break and plan what to do with the time. The service also benefits the person th&t is being looked after, providillg them the opportunity to spend time with a Volunteer who may have similar interests and experienGes. Our Volunteers are thoroughly vetted and carefidly matched to help establish a long-tenn befriending relationship with the cared for person. Once we have identified a Volunteer. they are able to continue going to see the same people each week for as long as the Carer needs the service, and the Volunteer is abl¢ to provide the support. To be eligible for the service, the Carer needs to be over 18 and providing substantial levels of care. Our voluntee are not able to provide personal care, so the person that is b¢Fng looked after needs to be independ¢nt of personal needs. Respits for Healthcare service entitles Carers to extra visits from a Volunteer in addition to their free weekly respite service, this enables them the opportunity to look after their own health and well-beTng. The service is available in the following circumstances: Carers have a healthcare appointrnent such as visiting the GP, dentist, outpatienL or treatment such as physiotherapy or counselling. Carers wish to attend training courses to help them in th¢ir wing role, such as dementia training or moving & handling. We take referrals directly from Carers or family members as well as a range of professional organisations. Throughout the year 2024 - 2025 approximafrly 4,695 Volunteer Respite visits took place. In addition to the Volunteer-led respite smiice, th¢ charity is funded until March 2025 foT two paid siaff members who provide Carers with a re5Pjte break. These staff members vislt two to three homes per day to give CaTers Et break from their caring roles. These stsff members are called Carers, Community workers, often referred to as CCWS. Throughout the year 2024 - 2025 appmximately 1210 CCW led Respite visits took place. Talk & Support This 6-rnonth s¢rvice allows Carers to discuss their caring role in Confidence over the telephone with one of our trained Volunteers. This service aims to reduce social i501ation and give Carers the oppominity to get things off their GhesL Throughout the year 2024-25 - 37 indTvidual Carers were supported with a weekly call Page 3
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 L4RCH 2025 Counselling service We work in partnership with Counselling Plus to enable Carers up to 6 sessions of counselling that is provided over the telephone by a trained counsellor. This is ofien valuable to those who have been bereaved. Throughout the year 2024-25 - 30 hours of counselling support was provided to CaTeTS SCIPRR - Supporting Carers Identify & Plan R¢sidenÉiAI 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-term care. This can be as Simple as talkingi to a Carer about the diffeTent options available or by providing them with a directory of approv1 services produced by East Sussex County Council. Computer Help at Home service This servÉ¢e is where a Volunt¢CT teach¢s a Carcr how to use the Carers, OWTJ technical equipment in their own home in ways that will support them in their caring role. The computer help at home service gives Carers up to 6 one-to-one training sesslons of support. Our Volunteers can help with laptops. tablets. mobile phone4 Alexa equipment, ring doorbells, smart watches and much moTe. Training could include learning how to book GP appointments. facetiTning. USiT]g Zoom, ordering online prescriptions, setting up home security systemsl ¢amerns. online shopping and downloading use1 apps such as Ringo parkin& and ]qHS apps. This service is ever evolvin& and the types of support change as new systems. technology and communication preferences change. In rer¢nt years staff have also been proving this support in our otYir£, at our car5 Cafes or over the telephone. Throughout the year 2024k25 the charity provided over 700 hours of tech support. Carers Cafés Our rnonthly cafés provide a rnnge of activities for Carers and the people th¢y l(yok after. Activities may include hand massages, arts and crafts, music, and games. The cafés are a safe space for Carers to onned with others who understand the challenges they face. The cafes are facilitated by 2 staff members and a fw regulaT Volunteers who if required will spend time with th¢ person being cared for so the Carer can socialsse. The Asso¢iation of Carers run two cafes a month- one in Newsagent and one tn Bexhtll. Throughout the year 2024-25 the charity facilitated 24 C.arers cafés. Lunch Clubs Lunch clubs give Carers and the people they care for the opportunity to enjoy a meal in a relaxed and infornial setting. We hold 2 lunches a month in pubs across St Leonards on sea and in the Rother area. Throughout the year 2024-25 the charity facilitsted 24 LuDGh Glubs. Page 4
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Onltne social sessions We offer 2 sessions per month via the ZOrn or Teams plaffornis. At each session, Car¢rs are be invited to partake in activities such as Bingo, Quizzes. Crafts, or even just for a good chat. Throughout the year 2024-25 the charity facilitsted 20 online sessions. Impaet analysts Through regular vIewS Carers tell us about the impact Association of Carers has made on thcir lives. Here are a few examples of the feedback we receive about OUT services: "l just wanted to say thank you so rnuGh for everything - the Association of Carers is a wonderful organisation, having those breaks was so incredibly useful for me. Please pas5 on my thanks to L who w&8 very good and patient with "She is a godsend - lovely person. Get on ITk¢ a house on fire. Rings every Thursday before coming arAd then comes out and reads and tslks to M. Always addresses M when she comes which is so important. Imy Volunteer is lovely, and l am very impressed with her social skills. When she ¢am4 J was not having a good d&y and L w&8 worried about leaving him. However. when l came home, he was happily chatting with my Volunteer. and he said that he had had a lovely time and was looking forward to her coming again. I was able to attend my U3VA Tneeting without worrying about J. My Volunteer is happy to be flexible with visit so that w¢ can have a weekly visit. Thank you so much for sending hw our way" "You are a perfect organisation, cany compare" Page 5
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Our Volunteers Our Volunteers 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 rewarding as possible. We have a dedicated Volunt¢er Coordinator, who is responsible for recruiting, trdinÉng, and supporting all Volunteers. We support our Volunteers by., Giving opportunities to le&rn new sktlls by providing training Giving opportunities to meet like-minded people and build new networks Providing opportunities to make a usefvl contribution to the community In addition to the one-day Volunteer induction we offer a variety of training sessions throughout the year, in a variety of locations, throughout East Sussex. including, First Aid. Dementia Awareness, Safeguarding Vulnerable Adults, Basic Listening Skills. M¢nta] health sessions, Bereavement session and regular group support sessions. Volunteers are also given the opportunity to contact the office for I:1 support. The dedication and commitment of our Volunteers adds immense value to our organi$ation and illustrates the huge contribution that Volunteers give to our society. We show our appreciation each year in Volunteers week by holding thank you Lunch. In 2024 we held 2 Ihankyou lunches - one in Battle and another in Eagtbourne. During thege events we awarded Volunteers with long 5erYiGe certificates and one Volunteer e1ved a 5p¢cial recognition plaque. What our Volunteers say: "I started volunteering &$ I was at a low point in my life, and I decided that maybe volunteering would help with my mental health. My first few matches wer¢ with elderly people. I loved chatting about everyday life, their p&st experiences. having a cup of tea together and best of all their faces light up when I went for my weekly visit. Page 6
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Then J was matched up with a young gentleman who had a learning disability. It opened a whole new world to mc. I felt as though I had found my calling. l M'as looking for a new job and applied for a role as a support WQTker for adults with autism and Ghall¢nging behaviour. That was nearly 3 years ago. and I have never felt so happy and settled in a job before. When I needed to be rnatched with a new famtly, I specifi¢ally asked for a young adult with a Eearning disability and that's when I tnet T and her family. I felt an instant connection to T. We have so much fun. T usually plans what she wants us to do ea¢h tim¢ I visit, and her mum sets it up for us. It can be painting pebbles they have found on the beach, cutting out pizza shaped Card and Colouring them in ready for T's birthday pizza party, maktng Christmas decorations or playing games together. T likes to rnake me a mug if hot chocolate and mum often buys a packet of biscuits to share. My favourite activity is to catch the bus into town with T where w¢ meet up with one of her friends at a cafe. It gives me a warni feeling volunteering with T, and I look forward to visitiDg each week. Apart from giving her family a break visiting T has made me feel as T'm doing something worthwhtle in my life." Throughout the year 2024-25 we had a total of 153 active Volunteers in a variety of difftrent roles. Funding Throughout 202£k25 all servi¢es were funded via E&st Sussex County Council and their Strategic partslers Care for the Carers. The CCW s¢rvi¢e which was directly funded by East Sussex County council ended on 3 1st March 2025. Due to the service providing a much-needed support to so many Garers, after careful consideration the Trustees agreed to support 50% of the service cost from the charity's resetves until September 2027. The remainder of the required fimds have been secured by a variety of different fundeis including* Care for the Carers, Sussex Community Foundation Trust, Chalk Cliff Trnst, D Oyly Carte Charitable Trust and Wealdcn Council. These funds have various funding timeframe5, so the charity will look to include continued fundraising as part of the ongoing thdraising strategy planning. Fundraising and Events We have had another great year of fimdraising, with a wonderful amount of support from the local comrnunity, individuals, Trusts. and foundations. We would also like to take this opportunity to thank our many individual donors. Those that purchased rafflc tickets, or attended events etc. Every penny raised and donated makes a real difference to the live8 of Carers. Page 7
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Events In 2024, the charity delivered a wide range of fyndraising and community events from fashion shows quizzes, and raffles to fetes, markets, and seasonal activities. These events success11Y raised fjJnds, promoted our service4 encouraged Volunteer recruitmenL and strengthened connections with Carers, their families, and the wider community. Engagement ranged from small, intimate gatherings to laTge•scale public events, contributing to raising the charity's profile and supporting our work throughout the year. Association of Carers aim to maitttaln g high organisalional profile by raising the profile of Carers within the local community. Throughout 20225, the team diligently raised the As50¢iation of Carers, Profile. This involved increased media coverage, hosting ¢vents, attending networking meetings, and delivering talks. The team Consistently participated in meetings of the Dementia Action Alliance, the Carers VCS network, the East Sussex Safeguarding Network, and many other relevant groups. Our social media platfornis scrved a dual purpose: promoting OUT events and advocating for the fte$ of unpaid carers in East Sussex. We've seen a steady growth in our reh, a11racti1 a tnore diverse range of Carers and Volunteers. The teatn utilized traditional print media and sbar¢d stortes of unpaid Carers through articles and l¢veraging paid advertisetnents for Volunteer r¢cruitrnent. Each month, our Events and Marketing C.oordtnator creafrs an e-New$letter dTstributed to all Carers, Volunteers, and local VCS partners. The newsletter features upcoming events, updates on national initiatives, along with quizzes. recipes, and engaging photos. Page 8
ASSOCIATION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW Reserves policy The charity's reSceS policy relates to its general (unrestricted) funds which are freely available to be used for any or all the purposes of the charity. The A&sociation of Carers are aware that it is cruckal to ensure there are sufficient reserves to tide the organisation over if the main funding stream was ever withdrawn. In this instance the res¢n¢s act a safety net until further fundraising is soughL or to allow the charity to a close. whilst meeting its obligation to staff and service users. Th¢ Association of C.arers És currently dependent on statutory funding sources for a large majority of its income to sustain its activities. changes in Government anor Government policy and reductions in funding could result in the Ao¢latiOn of Carers being unable to continue operattng. This means that if there were tt) be a larger gap in the charity's sources of income it is likely that the charity would need to cease operating. To avoid closure. if fimding difficulties were to happen, the Truste¢ board has agreed to keep a ¢¢rtain level of financial reserves to ensure that mai operations can Gontinue for a minimum of 9 months. The maiT] concerns of the Trustee board are to ensure.. . That staff can continu¢ workin& primarily to secure new funding . That m¢rnberslservi¢e users are supported to move on to other services The reserves should be built up frorn the unrestricted income. The level of reserves should be calculated and monitored every 12 months by the Charity Manager and Trustse board. The Trustees Methods of Appointment or Election of Trnstees: . Existing Trustees can appoint new TntteS to fill vacancies or add to their number. . Newly appointed Trustees by existing Trustees hold office lemporaTsly until the next annual general meeting. . Reappointment for a full tern] happens at the am]ual general meeting. Eleetlon at Annual Generydl Meeting: . One-third of Trustees are required to rdire and are eligible to be re-election at each annual general meettng. IDduetion and Training Policies for Trustees: Our induction process for new Trustees, includes: • Briefing on legal obligations related to charity and company law. . Information on comtnittee structure and decision-making pro¢¢S. Overview of the charity's Strategic Plan and recent fanCIal performance. . Encouragement to attend exterEJal training events. • Meetings with the Management teavn to twderstand the charity's work better. This approach ensures Tnjstees have a solid understanding of their roles and responsibilities before taking oifice and provides opportunities for ongoing development. The Team •Dd Ojyanisational struclure The board of Trustees adrniT]iSt¢r the Charity with the appointment of the Charity Manager, who has delegated authortty to manage Ihe day-to-day operations of the charity. The charity's senior management team is comprised of the Charity Manager and a Deputy Manager. At the end of March 2025, the Team consisted of I I staff. working a totsl of 284 hours per week. Page 9
ASSOCIATION OF CARERS REPORT OF TAE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 AssotiatiDn of Carefs Charity StTUCture at ihe end of Idarc 2025 •carers Board ol TIu5tees Chthiity anatrI Louise 416dl 32 hfs %$ Carers Café Coordffiator 30 Volunteer Cgordlnator Jan Fullèr 13 UrS monthly 3céieF5 wolr5 30 hr5 C¥r*thnatcr SeNcè Ca¢r¢firotsTSX 2 Male Juliet Prlvett k,01éer1 30hrsx2 Total houis= 284 Risk Management The Trustees have assessed the major Tisks to which the charity is exposed and are satisfied that system5 are in place to mitigate exposure to these risks. The Board recognises that th¢ principal risk to Ihe organisation is its Teliance on one major source of Income. To mitigate this risk. the board have decided to continu¢ ndIng the Fundraising and communications role for another 12 months. Plan for the Year Ahead The fiu]ders that have been secured for the CCW role require the service to be sustainable after their fundirfrg is complete. This is best achieved by having the number and quality of Volunteers to be able to take on traditional CCW sits. either now or as th¢ funding reduc¢s. Therefore. the focus will be on securing fun&8 to increase Volunteer recruitment to address the already high numbers of Carers on the waiting list, as well as supporting the need for sustainability of CCW respite in the coming years. Activity will also centre around generating unrestricted income, which can help us to be tlexible in where funding is spent and help support any future C.CW funding that we may need to contribute. This will be done through continuing with a programme of events and community lott¢ri¢s, as well &8 increasing regular donors through dirext fundraising campaigns. Page 10
ASSOCIA TION OF CARERS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRUCTIJRE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing documen¢ a deed of trnst and constitutes an unincorpN)rated charity. The organisatiort is a registered charity Charitable tncotpordted Organisation. (CIO} (no. 1159551). Charity History - Estsblished on the I st December 2014 and came ffinto efTect from 1st April 2015. The core activities and objectiv¢s remained unaltered. Previous charity number 1004055, wound up on the 31st March 2015 at a Special General Meeting of the Association of CaTer5 - 26th March 2015 staff, assets and Trustees all transfeTred to the new CIO. Governance Trustees are invited and encouraged to attend relevant training sessions on their roles and responsibilities of being a Trustee - Strategi¢ decisions are made at Trustee meetings by majority vote - Trustees are advised by the Charlty Manager. or other experts as appropriate - Trustees met monthly throughout 2023 -2024, via Vi&1 platfornis and in person. - All meetings were minuted Approved by order of the board of tStee$ on ...... . and signed on its behalf by: itehead - Trustee Page 11
UqDEPENDENT EXAMtNERIS REPORT TO THE TRUSTEES OF ASSOCIATIO.N OF CARERS Independent examiner's report to the trn$tee$ of A)CiAtIon of Carers I report to the charity trnstees on my examination of the accounts of Association of Carers (the TTUSt) for the year ended 31 March 2025. Respousibilities 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 (Ihe Acty. T report in respect of my examination of the Tntsts acLounts wried out under Section 145 of th¢ Act and in carrying out rny examination I have followed all applicable Diredions given by the Chlty Commission under S¢¢tion 145(5)(b) of the Act. Independent examiner's statement Since your charity's gross income ex¢eeded £250.000 your examiner must be a member of a listed body. I Can confi that I 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 confirn) that no material matters have come to my attention in connection with the examination 8ivin8 me Cause to believe that in any material respect: accounting records were not kept in respect of the Twst required by Section 130 of the Act. or the accounts do not accord with those recor(Ls' or the accounts do not comply with the applicable requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulattons 2008 other than any requirement that the accounts give a twe 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 Acuity Professional Partnership LLP Unit 2.02 High Weald House Glovers End B¢xhill East Sussex TN39 SES 3.0.1..9. l a-.0%.S.. Date: ..... Page 12
ASSOCIATION OF CARERS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Total funds 2024 Total fullds Unrestricted funds R¢$lricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies &691 3,974 9.665 15,542 Chydritgble activities Support of L7rer$ 76,515 251651 329,166 309.644 Inv¢slment income 7,491 Tolal 91,903 256,625 34 332 677 EXPENDITURE ON Charitabl¢ activities Support of carers 74.OJ6 250.555 324J71 308,649 Other 1,760 1.187 2947 3.533 Total 251.742 327 518 312 182 Net gains/(losses) on investments 10.332) NET INCOME 16,127 4,883 21,010 10,163 RECONCILIATION OF FUNDS Total funds brought forward 235.678 271,607 507.285 497.122 TOTAL FUNDS CARIUED FORWAIID 276,490 528,295 507 285 The notes fom part of these fmaneial ststements Page 13
ASSOCL4TION OF CARERS STATEMENT OF FINANCIAL POSITION 31 MARCH 2025 2025 2024 Notes FIXED ASSETS Intangible assets Tangible assets 2,988 2,034 4,748 5,022 7,147 CURREIYT ASSETS Debtors Prepayments and a¢cFued income C&8h at bank and in hand 20,985 17,522 fj24.722 489 420 545.707 506,942 CREDITORS Amounts falling due within one year (22,434) (6,804) IYET CURRENT ASSETS 500.138 TOTAL ASSETS LESS CURRENT LL4BILITIES 528295 507,285 NET ASSETS 528 295 507285 Unrestricted funds Restricted funds 251,801 276,490 235.678 271.607 TOTAL FUNDS 528 295 507 285 The financial statements were &pproved by the Board of Trustees and authorised for issue on . and were signed on its behalf by: Mr C A Whitehead - Trustee The notes fonn part of these financial statements Page 14
ASSOCIATION OF CARERS NOTES TO TAE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES BASIS OF PREPARtNG THE FINANCIAL STATENfEI¥TS The financial statements of the charity, which is a publi¢ benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'A¢counting and Reporting by Charities: Statement of Recommended Prnctice appli¢able 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 Standard applicable Èn the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. tNCOME 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 ¢onstructive obligation committing the harity to that expenditure, it is probable that a transfer of economic b¢Defits will be requir¢d in settlement and the amount of the obligation Can b¢ measured reliably. Expenditsre is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs ¢annot be directly attributed to particular headin£s they have been allocated to activities on a basAs consistent with the use of resources. TANGIBLE FIXED ASSETS Fixed assets are recorded at Cost and depreciat¢d so as to write the cost off over their useful lives. TAXATION The Charity is exempt from tax on its charltable activities. FUND ACCOUNTING Unrestricted filnds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for parti¢ular restricted puryoses within the objects of the charity. Restrictions arise when spe¢ified by the donor or when funds are raised for particular restri¢ted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. VALUE ADDED TAX Valu¢ Added Tax is not recoverable by the charity. and as such is included in the relevant C4)sts in the Statement of Financial Activities. Page 15 continued...
ASSOCIATION OF CARERS NOTES TO THE FINANCIAL STATElItENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 INVESTMEIYT INCOME 2025 2024 Bank interest receivable TRUSTEES, REMLThERATION AND BENEFITS There were no trustees, retnunerntion OT Other benefits for the year ended 31 March 2025 nor for ihe year ended 31 MaKh 2024. TRUSTEES, EXPENSES There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 2025 2024 Wages and salaries 264 564 236 081 264.564 236 081 Th¢ average monthly number of employees during the year was as follows: 2025 li 2024 io Support of carer5 No employees received emoluments in excess of £60,000. COMPARATtVES FOR THE STATE1IE[ OF FINANCIAL ACTIVITIES Unrestricted fund$ Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 5,090 10,452 15,542 Charitable activities Support of carers 53.617 256.027 309.644 Investrnent income 7.491 7,491 Total 266 479 332,677 EXPENDITURE ON Charitable activlties Support of carers 81,472 227,177 308,649 628 3,533 Total 84,377 227,805 312,182 Page 16 continued...
ASSOCIATION OF CARERS IYOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 MARCH 2025 COMPARATIVES FOR THE STATEMEPIT OF FINANCIAL ACTIVITIES- Continued Unrestricted Restricted funds fullds Total funds Net gains/(losses) on investments NET INCOME/(EXPENDrrt]RE) Transfers between funds (28,511) 38,674 8.879) 10,163 Net movement in fullds (19,632) 29.795 10,163 RECONCILIATION OF FUNDS Total fimds brought forward 255,309 241.813 497,122 TOTAL FUNDS CARIUED FORWARD 235 677 271608 507 285 INTANGIBLE FLXED ASSETS Computer software Cost At l April 2024 and 31 March 2025 Amortisation At l April 2024 Charge for year 2.905 At 31 March 2025 Net book value At 31 March 2025 2,988 At 31 March 2024 Page 17 Continued...
ASSOCIATION OF CARERS NOTES TO THE FINANCIAL STATEMENTS - eoniSnued FOR THE YEAR ENDED 31 MARCH 2025 TANGIB FIXED ASSETS Fixtures nd fittings Computer equipment Totals Cost At l April 2024 Additions 12,123 2,232 822 14J55 822 At 31 March 2025 12,123 Depreciation At l April 2024 Charge for year 11,199 231 757 956 11,956 At 31 Mah 2025 11.430 Net book value Ai 31 March 2025 693 la41 2.034 At 31 March 2024 924 DEBTORS: AMOUNTS FALLING DUE WITIttN ONE YEAR 2025 2024 Prepayments and accrued income CREDITORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR 2025 2024 Social security and other taxes Accruals and deferred income 5,461 16.973 5,394 1,410 22.434 6.804 io. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2025 Total funds 2024 Total funds Unrutricted funds Reslricted funds Fixed assets Current assets Curr¢nt liabilities 3,907 270,871 22 973) i.iis 27<836 539 5.022 545,707 22,434 7.147 506,942 251 276 490 52&295 507.285 Page 18 continued...
ASSOCIATIOIY OF CARERS NOTES TO THE FINANCIAL STATEMENTS . continued FOR THE YEAR ENDED 31 MARCH 2025 li. MOVEMENT IN FUNDS et tnov¢ment in funds At 31.325 At 1.4.24 Unrestricted funds General fund Designated Fund- Lease 229,832 18,085 247,917 235,678 16,127 251,805 Restrlcted funds CornputeT Help at Home Talk and Support Respite East Sussex Carers Companions 16,625 33J41 206,223 15.418 16,625 33J41 207.130 19 907 271607 27Q490 TOTAL FUNDS 52 Net movement in funds, included in the above are as follows.. Incoming resouree5 Resources expended Movement In funds Uttrestrieted funds General fund Desftgnated Fund - Lease 91,902 (73017) 1,959 18,085 91,903 (75,770 16.127 Restricted funds Respite East Sussex Carers Companions 251649 3,976 (251,742) 907 3,976 256,62S 51.742) 83 TOTAL FUNDS 348 528 327 Page 19 continued...
ASSOCIATION OF CARERS NOTES TO THE FINANCIAL STATEMENTS - conlinu¢d FOR THE YEAR ENDED 31 MARCH 2025 ii. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds Transfers betwee funds At 31.3.24 At 1.4.23 Unrestrieted funds General fund Designated Fund - Lease 247,809 7.500 (17,977) 10,533) 229,832 5,846 8.879 255.309 (28,510) 8,879 235,678 Restricted funds Computer Help at Home Talk and Support Respite East Sussex Carers Companions 10,266 28,379 189,322 6,359 4,962 16,901 10,451 16.625 33,341 206,223 15,418 241813 38.673 8,879 TOTAL FUNDS 497 122 507.285 Comparative net movement in funds, included in the above are as follows: Tneomillg resourees Resources expended Gains and losses Movement in funds Unrestricted funds General fund Designated Fund - Lease 66,198 (73,843) 10 533) (10,332) (17,977) 10.533) 66,198 {84,376) (10,332) (28.510} Restricted funds Computer Help at Horn Talk and Support Respite East Sussex Carers Companions 6,359 4,962 244.707 6,359 4,962 16.901 {227,806) 266 479 227,806) TOTAL FUNDS 332 677 312 182) 10.332) Page 20 continued...
ASSOCIATION OF CARERS NOTES TO THE FINANCIAL STATEMENTS - condnued FOR THE YEAR ENDED 31 MARCH 2025 ii. MOVEIYAENT JN FUNDS- coDtinu¢d A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 31.3.25 At 1.4.23 Unrestricted funds Gcneral fund Designated Fund - Lease 247.809 7.500 108 12 491) 247.917 255.309 (12,383) 8,879 251,805 Reslrieted funds Computer Help at Home Talk and Support Respite East Sussex Carers Companions 10,266 28,379 189.322 6,359 4,962 17.808 14.427 16,625 33,341 207,130 19.394 241,813 276,490 TOTAL FUNDS 497,122 528.295 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming resources Resourc¢$ expended Gains and 1055es Movement ID funds UDrestrieted funds General thnd Designated Fund - Lease 158,100 (147,660) 12,492) (10,332) 108 158,101 (160.152) (10,332) (12,383) Restricted funds Computer Help at Hotne Talk and Support Respite East Sussex Carers Companions 6,359 4.962 497,356 14.427 6.359 4,962 17,808 (479,548) 523.104 479 548 43.556 TOTAL FUNDS 681.205 639 700) 10.332) 31,173 Page 21 continued...
ASSOCIATION OF CARERS NOTES TO THE FINANCIAL STATEMENTS - conlinued FOR T&tE YEAR ENDED 31 MARCH 2025 12. RELATED PARTY DISCLOSURES There were no reportable related paty transactions during the year. Page 22
ASSOCIATION OF CARERS DETATLED STATEMENT OF FTh'ANCIAL ACTivrriES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donations And legacies Donations re¢eiv¢d {in¢luding Gift Aid T refunded) 9,665 15,542 Investment income Bank interest receivable 9,697 7,491 Charitsble aetlvities Fundraising events Other income Grants 17J98 10,678 74 298 892 311,768 329,166 309,644 Total ILcomln2 resour¢¢s 348,528 332,677 EXPENDITURE Charitable activities Wages Light and heat Stsff travel and training Publicity and promotions Volunteer travel and training Other professional fees 264,564 2,070 15,894 3,217 9,899 236,08 E 1,806 17,598 2,611 12.050 297,943 274,322 Other Amortisation of intangible fixed assets Depreciation of tangible fixed assets 1,760 1,187 2,905 628 2,947 3,533 Support costs Finance Bank charges 157 102 Other Insurance Carried fonvard 2.006 2,006 1,875 1.875 This page does not fomi part of the statutory financial statements Page 23
ASSOCL4TION OF CARERS DETAILED STATEMEwf OF FINANCIAL ACTIVITIES FOR THE YEAR EIYDED 31 MARCH 2025 2025 2024 Other Brought forward Telephone Postage and stationery Rent and rates rr and computing Repairs and renewals 2,006 2,231 1,760 9,863 6,510 1,875 2.777 1,605 ii.ioo 5,948 8.766 24,024 32,071 Coveruance costs Sundries Independent examtner's fees 857 654 1.500 2.154 Total resources expended 327,518 312 k82 Net income before gaAns and Rosses 21,010 20,495 ReAlised recognised gains and losses Reali8ed gains1{Iosses) on fixed asset inv¢stments Net income 21,010 This page do¢s not forni part of the statutory financial statements Page 24