Annual Report & Accounts Year Ended 31st December 2023
Embracing Age Charitable Incorporated Organisation
Charity Number 1160400
Trustees Report and Financial Statements Contents
| Introduction | 1 | ||
| Legal & Administrative Information | 2 | ||
| Report of the Trustees | 3 | ||
| Independent Examiner’s Report to the Trustees | 19 | ||
| Statement of Financial Activities | 20 | ||
| Balance Sheet | 21 | ||
| Notes to the Accounts | 22 | ||
| Acknowledgements | 26 | ||
Introduction
M e s s a g e f r o m o u r F o u n d e r , T i n a
Welcome to our Annual Report and Accounts, a testament to the unwavering dedication of our volunteers and staff team. Within these pages, you'll find stories that showcase the power of human connection. You'll meet our amazing volunteers who give their time and hearts to build friendships, share experiences, and bring joy to care home residents and offer invaluable support to those caring for loved ones at home.
You’ll also be able to read important details about how Embracing Age is run and our financial accounts for the year.
We are incredibly grateful for the support of our donors, volunteers, and partners who make this vital mission possible.
Thank you for being part of our journey and taking the time to read this report. Together, we can continue to build a future where older people are valued, connected and full of hope.
O U R M I S S I O N
Embracing Age is a Christian charity working towards a world where older people are valued, connected and full of hope.
We do this by:
Combatting loneliness Mobilising volunteers Equipping churches Speaking out
There's a section on each of these in this report. Names may have been changed for anonymity.
"It makes me feel alive. I look forward to Thursdays."
A care home resident talking about the visits from his volunteer
Page 1
Legal & Administrative Information For the Year Ended 31st December 2023
T R U S T E E S
O B J E C T S
Dr Jennifer Eades (Chair) Karen Block Timothy Blair Fiona Costa Roderick Day João Paulo Henrich Tavares
S T A F F
Tina English, CEO
Sarah Waller, Comms & Impact Manager Rebecca Savage, Isle of Wight Coordinator Zoe Jones, Hampshire Coordinator Paul Crowther, Development Manager Sarah Smith, Carers Connected Coordinator June Morell, Operations Manager Sarah Wood, Hampshire Coordinator (Resigned December 2023) Joanna Beadle, Richmond Co-ordinator (Resigned October 2023)
The objects of Embracing Age are to relieve older people who are in need by providing befriending, support and other services calculated to relieve the needs of such persons, in accordance with Christian principles and to relieve social isolation and loneliness amongst elderly people.
The following pages outline how we do that in practice and the difference we make.
P R E M I S E S
The Registered Office of the Charity is: 183 Lincoln Avenue, Twickenham TW2 6NL
K E Y M A N A G E M E N T P E R S O N N E L
I N D E P E N D E N T E X A M I N E R
Those in charge of planning, directing, controlling, running and operating the Charity, including those members of staff who are the senior management personnel to whom the trustees have or delegated significant authority responsibility in the day-to-day running of the charity particularly Tina English and Sarah Waller.
Craig McDowell 56 The Bittoms, Kingston, KT1 2AP
P R I N C I P A L B A N K E R S
The Co-operative Bank plc, PO Box 250, Delf House, Skelmersdale, WN8 6WT
Page 2
Trustees’ Annual Report For the Year Ended 31st December 2023
The Trustees submit their report and the financial statements of Embracing Age (“the Charity”) for the year ended 31 December 2023. The financial statements have been prepared in the format prescribed by the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP2015 (FRS102)) and the Financial Reporting Standard 102. The Legal and Administrative Information set out earlier in this document forms part of this report.
S T R U C T U R E , G O V E R N A N C E & M A N A G E M E N T
S t a t u s a n d G o v e r n i n g D o c u m e n t
Embracing Age is a CIO (Charitable Incorporated Organisation), registered charity number 1160400. Its governing document is a Constitution dated 11th November 2014 and Registered Charitable status was granted on 9th February 2015.
G o v e r n a n c e a n d I n t e r n a l C o n t r o l
The day-to-day activities of the Charity are monitored by the Trustees. Trustee Board meetings are held quarterly and additional informal discussions and meetings also take place.
New Trustees are appointed by existing Trustees.
O r g a n i s a t i o n
The Board of Trustees, which has a minimum of three members, administers the Charity. Certain tasks are delegated to the CEO and other staff and volunteers.
T r u s t e e I n d u c t i o n a n d T r a i n i n g
New Trustees are made aware of the seriousness of their responsibilities and obligations under charity law. They are given an induction pack and are able to understand their obligations by reading relevant Charity Commission publications. Trustees are aware of training courses and conferences and may extend their knowledge of matters pertaining to their role in the Charity.
R e l a t e d P a r t i e s a n d C o - o p e r a t i o n w i t h o t h e r o r g a n i s a t i o n s
The Trustees are unpaid and receive no benefit from their work with the Charity. There is no relationship between any Trustee and Charity employees or suppliers.
The Charity has good relationships with a number of Organisations which support the Charity’s vision.
P a y P o l i c y
Staff pay rates are set by the Board of Trustees. Details of Trustees’ expenses, if any, and related party transactions are disclosed in a note to the accounts.
Page 3
Trustees’ Annual Report For the Year Ended 31st December 2023
O B J E C T I V E S A N D A C T I V I T I E S F O R T H E P U B L I C B E N E F I T
The aims and objectives of the Charity in 2023 were that:
-
Care home residents, including those with dementia, will feel valued and connected, and experience improved wellbeing, and that care home staff will feel supported. Informal carers will feel supported, spiritually nourished and connected with other carers
-
Churches will be inspired and equipped to come alongside older people, including care home residents, those with dementia and carers.
P u b l i c B e n e f i t
The Trustees have considered the guidance of the Charity Commission on public benefit. The provision of public benefit is given at no charge and is made available to all people including those on low incomes.
Page 4
An Overview of our Activities
For the Year Ended 31st December 2023
----- Start of picture text -----
CARE
HOME CARDS OF
INTERGEN
FRIENDS KINDNESS
PROJECTS
KNITTED
BOUQUETS AQUARIUM
OF
BLESSING
CHRISTMAS
GIFTS
TECH CARE HOMES
CONNECT
CLOTHING
PACKS
PICTURES CARERS
CHURCHES
OF JOY
SUPPORTING
CARERS
COURSE
ADOPT A
CARE
CARERS
HOME
CONNECTED
ZOOMS
ONLINE
FACEBOOK
RESOURCES
WEBINARS,
CONFERENCES GROUP
& WORKSHOPS
----- End of picture text -----
There are three main strands to our work, all for the public benefit:
-
Coming alongside care home residents, bringing joy, hope and companionship Supporting informal carers through weekly Zoom gatherings, giving them the opportunity to chat and pray together
-
Equipping churches in their ministry amongst older people, through webinars and workshops, and encouraging them to adopt their local care home
The activities related to these three strands are summarised in the diagram above and expanded in the following pages.
Page 5
Pioneering in Hampshire
We launched our third area, Hampshire, in March 2023. By the end of 2023, under 10 months from starting from scratch, Embracing Age Hampshire grew to:
35
active volunteers residents visited 33 residents supported 500
residents supported by all projects
"Mary's presence has really helped Jan settle in and feel at ease.”
An Activities Co-ordinator about a volunteer for a new resident who was finding it hard to adjust to her move into the care home
We have been blown away by the support from local communities in Hampshire and the openness of care home staff to our initiatives, which has enabled our projects to grow with such momentum.
Our huge thanks to all the individuals and organisations who have embraced our vision so passionately, including:
- the 19 care homes working with us befriending, craft & other volunteers libraries facilitating Cards of Kindness church groups brownies, schools and other groups creating connections with their local care home
Page 6
Care Home Residents
1599
care home residents benefitted in total from our area projects, including through befriending, cards, gifts, flowers and more
“The residents feel more alive and part of the real world and that someone cares about them. That they are not just shut away and forgotten. He brings the outside in.”
Care Home Wellbeing Co-ordinator
Page 7
Cards and Gifts
2636 handmade Cards of Kindness sent to residents
Our cards are chosen specifically for that individual where we know their interests and, if they are on the dementia pathway or partially-sighted, they will be sent a more tactile card for them to enjoy.
”To spend time with residents opening and reading the cards is a privilege and keeps a sense of connection to our community, especially for those who are nursed in bed.”
"Our residents want to say thank you for the beautiful cards - they enjoy reading them and it gives them great pleasure once a month to think that someone they don't even know is thinking of them.”
Care Home Manager
766
care home residents on the Isle of Wight and across Hampshire received Christmas gifts, many handmade by our volunteers
“It was a very heartwarming Christmas gift. I loved the card and it’s still on display in my room. The warmers were just what I need. I usually sit in my chair and relax and to have them covering my hands is perfect. Thank you to whoever made the card and knitted the hand warmers. You made my day!” Resident
Page 8
Flowers & Clothes
35
flower bouquets of blessing gifted to care home residents
“We would like to say a great big thank you for the most beautiful, colourful flower arrangements we received for Easter.
It was so very kind, we really appreciated receiving them.
Our heartfelt thanks go out to you all.”
Care Home Manager
“I’m astounded for someone to take the time to make this bouquet for me, it’s so wonderful!”
Resident
749
items of clothing given to residents in emergency clothing packs
"The clothes package was an excellent contribution towards this gentleman's personal care and presentation in daily care. He is very happy and grateful for this kind gesture.
We appreciate the support and effort of the team at Embracing Age in maintaining the quality of life for those who are really in need."
Care Home Manager Page 9
Connecting the Generations
36 connections between schools, nurseries, clubs and libraries for children to bring joy to local care home residents including handcrafted gifts; visits by school choirs; and over 550 handmade cards.
"The residents were delighted to receive cards from our local preschool and had an enjoyable morning making cards to send back to the children with beautiful messages inside.”
Activities Co-ordinator
"Thank you all so much for your continued support. You are making such a positive impact on our residents’ lives.” Activity Co-ordinator
Page 10
“The Old Boys’ Club”
"It’s fantastic as we have our own Gentlemen’s Group. He makes me feel part of community. Going to the pub took us out of ourselves with real people."
Mike - Resident
Paul, a befriender volunteer, has formed a weekly men’s social group with residents Mike, Colin and John, who live in a care home on the Isle of Wight.
“I usually visit every Thursday morning for a couple of hours, “ Paul said. “We’ve done several quizzes and I take pictures on a theme (including famous landmarks, breeds of dogs and famous actors). My friend lent me her 1960s scrapbook which provoked lots of memories. We’ve also been for a pub lunch and went for a Christmas lunch. I have taken my dog Alf on a couple of occasions too.”
Mike said “We do quizzes, talk and socialise, and went to the pub with Paul and Lesley. It's nice to share with men for a change - we did not know each other before. Now I feel part of the gang, respected.”
“It’s nice to meet someone outside the house” said Colin, who’s nicknamed the group “The Old Boys Club “ laughing that he didn’t consider himself a gentleman.
“They are uplifted, happier, communicate more and the things they do with Paul are good for brain work for their memory and reminiscing. It’s important to them; they feel special and valued. They feel more alive and part of the real world, and that someone cares about them. That they are not just shut away and forgotten,” said Lesley, the Wellbeing Co-ordinator at the care home.
Page 11
Tech Connect
14 residents enabled to connect with their relatives via Alexa
We completed our pilot project on the Isle of Wight in partnership with Auris and Oakray Homes enabling residents to use voice assisted technology.
Using an Alexa Echo Show, residents can have video calls and enjoy other features without the complications experienced with other communication methods. This will now be rolled out on the IOW and across Hampshire.
“I drop in on them as often as I can. I have found it to be really helpful as it enables me to at least feel part of their life.”
Son of an Alexa user
“The smile that swept across Susan’s face lit up the room. She usually only communicates in yes & no answers, but started to chat and ask questions. It had a significant positive impact on her emotional wellbeing that day.”
Care home manager
Page 12
Claire’s Story
C l a i r e b e c a m e a b e f r i e n d e r v o l u n t e e r i n A u g u s t 2 0 2 3 . S h e s h a r e s a b o u t t h e f r i e n d s h i p s s h e ' s b u i l d i n g a n d h o w i t ’ s g i v e n h e r s o m e t h i n g t o l o o k f o r w a r d t o , j u s t a s m u c h a s t h e r e s i d e n t s s h e v i s i t s .
"I was touched when she told me that my visits give her hope."
“I felt quite nervous before my first visit to the care home, although I had already received a warm welcome from the staff. However, the lovely ladies soon put me at ease and I’ve developed a particular rapport with three residents I visit each week.
One of them, Betty, had recently been in hospital and was unable to go home to live on her own. Betty had been taken away from everything familiar to her, including her home, community and friends. Her only son lives on the other side of the world. Understandably she was upset and confused, and had none of her own belongings with her. On top of this, Betty is very deaf. On that first visit Betty told me all about her situation, and during our weekly chats I have learnt quite a lot about her life. She often expresses anger and frustration at her situation, however, she also has a dry sense of humour, and has started to feel comfortable enough with me to tease me! I think it makes a difference to Betty to know that I listen to her and visit regularly. I was particularly touched when she told me that my visits give her hope.
The last four years in my paid employment have proved very challenging, and I feel I have been unable to contribute to any great extent. This has caused me to lose confidence and self-esteem. Volunteering and befriending the residents, and feeling that I can help, has helped me regain confidence. I’ve never been particularly talkative, so I’ve surprised myself by chatting away with my lovely ladies! I think of them often during the week, and look forward to Thursday mornings.”
The care home manager told us that the quality of life of the residents Claire visits has improved and they feel more connected to the community, adding “she’s a valued volunteer, always very professional and caring. We’re happy to have her as part of our team."
Page 13
Supporting Carers
34 informal carers supported through Carers Connected, including two weekly Zoom gatherings and private Facebook group
“I like the informality of it, it’s just friends having a chat. You feel accepted very quickly and become friends.”
“Carers Connected is heart-warming, it’s a family that supports us when in need, and it provides a social arena for those who are isolated. It’s so limiting being a carer.”
42
people accessed the Supporting Carers course
In July, we published this free course developed in partnership with Robin Thomson, with input from caregivers, doctors and church leaders.
The course aims to equip churches in supporting carers of those living with dementia, through 4 short sessions with videos and discussion questions.
It’s freely available under “For Churches” on our website.
Quotes from carers
"I felt so serene after the first time I attended Carers Connected, with the prayer at the end. That’s what I’d been looking for."
Carer
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Equipping Churches
31
people downloaded free booklets on how churches can adopt a care home and mobilise volunteers to befriend care home residents.
30
people accessed our new free bank of tried and tested care home service plans
"The best workshop I’ve ever been on … your experience and passion shone through. I was so inspired, I immediately bought our local care home flowers and we’re thinking how we develop that relationship." Webinar participant
207
people attending the 19 webinars, workshops and conferences we delivered to church groups
on developing a strategy for ministry amongst older people, reimagining care home ministry, coming alongside people living with dementia, supporting informal carers and having supportive conversations.
Page 15
6 Speaking Out
200+
entries to our Hope in Ageing poetry competition
And the publication of the winning and shortlisted entries in an anthology
"I bought the book for my Aunt to read aloud to my Uncle (both in their 80s). She’s found them very inspiring and they’ve both thoroughly enjoyed the positivity the poems bring to what can otherwise be a rather negative subject."
80
downloads of our Making Moments booklets
Resources to help people in coming alongside people living with dementia and enjoy special moments together.
Anthology purchaser’s review
Page 16
7 Looking ahead
Our aims over the next 3 years
1
20
new large area project each year, in areas with high concentrations of care homes
new churches each year adopting their local care home
Each large area has a paid project co-ordinator to mobilise volunteers and start other projects to connect care homes with their local community.
so that care home residents, including those with dementia, will feel valued and connected, and experience improved wellbeing, and care home staff will feel supported.
1
12
new Carers Connected zoom gathering each year on different days and times
churches equipped through webinars and workshops each year
so that informal carers will feel supported, spiritually nourished and connected with other carers.
inspiring and equipping churches to come alongside older people, including care home residents, those with dementia and carers.
Page 17
Trustees’ Annual Report continued For the Year Ended 31st December 2023
F I N A N C I A L R E V I E W
A summary of the financial results and the work of the Charity are set out in the accounts. The Charity’s income was £192,693. (2022: £60,511)
R I S K A S S E S S M E N T
The major risks to which the Charity has been exposed, as identified by the Trustees, have been reviewed and systems have been established to mitigate those risks.
G O I N G C O N C E R N
Taking into account reserves and anticipated income, the Trustees are confident that the Charity remains a going concern for at least twelve months from the date of approval of these accounts.
R E S E R V E S
The Charity has unrestricted accumulated reserves of £40,805 (2022: £32,625). The Trustees aim is to have 3-6 months of unrestricted reserves and they consider that the fund reserves at the year-end were adequate but not excessive.
I N D E P E N D E N T E X A M I N E R
The Trustees intend to ask the Independent Examiner Craig McDowell to undertake the examination of the Charity’s accounts.
T r u s t e e s ’ R e s p o n s i b i l i t i e s i n r e l a t i o n t o t h e F i n a n c i a l S t a t e m e n t s
The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period.
In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently: observe the methods and principles of the Charities SORP 2015 (FRS 102): make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and
-
preparing the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
Page 18
Trustees’ Annual Report continued For the Year Ended 31st December 2023
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity and enable them to ensure that the financial statements comply with charity law. They are also responsible for safeguarding the assets of the Charity and hence to take reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included in the Charity’s website.
The Report was approved by the Trustees, who are also the members of the Charity, on 14th May 2024 and signed on its behalf by:
Timothy Blair Chair of Trustees
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Page 19
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Independent Examiner’s Report to The Trustees of Embracing Age For the Year Ended 31st December 2023
I have examined the accounts for the year ended 31st December, 2023 on pages 20 to 24 following which have been prepared on the basis of the accounting policies set out on page 23 & 24.
R e s p e c t i v e R e s p o n s i b i l i t i e s o f T r u s t e e s a n d E x a m i n e r
The Trustees of the Charity are responsible for the preparation of accounts; they consider that the audit requirements under section 144 of the Charities Act 2011 do not apply but they have requested an independent examination. I have been appointed to conduct an Independent Examination under section 145 of the Charities Act 2011 and to report in accordance with the regulations made under section 145 of that Act. It is my responsibility to examine the accounts, without performing an audit and to report to the Trustees,
Having satisfied myself that the Charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
(1) examine the accounts under section 145 of the Charities Act 2011;
(2) follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011;
(3) state whether particular matters have come to my attention.
B a s i s o f E x a m i n e r ’ s S t a t e m e n t
This report is in respect of an examination carried out under section 145 of the Charities Act 2011 and in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity, and a comparison of the accounts presented with those records. It also includes a review of the accounts and making such enquiries as are necessary for the purpose of this report. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
E x a m i n e r ’ s S t a t e m e n t
Based on my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect,
- accounting records have not been kept in accordance with section 130 of the Charities Act 2011, or
the accounts presented do not accord with those records, or
- comply with the accounting requirements of the Charities Act 2011.
No matter has come to my notice in connection with my examination to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts.
Craig McDowell 21st May 2024
Page 20
Statement of Financial Activities For the Year Ended 31st December 2023
| Unrestricted Funds 2023 |
Restricted & Designated Funds 2023 |
TOTAL FUNDS 2023 |
Unrestricted Funds 2022 |
Restricted & Designated Funds 2022 |
TOTAL FUNDS 2022 |
||
|---|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |||
| INCOME from: | |||||||
| Donations | 2 | 25,065 | 153,302 | 178,367 | 23,153 | 29,800 | 52,953 |
| Fundraising activity | 9,359 | 0 | 9,359 | 4,079 | 0 | 4,079 | |
| Charitable activities | 4,967 | 0 | 4,967 | 3,479 | 0 | 3,479 | |
| Investment income - interest | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total Income | 39,391 | 153,302 | 192,693 | 30,711 | 29,800 | 60,511 | |
| EXPENDITURE on: | |||||||
| Charitable expenditure | 3&4 | 27,647 | 77,052 | 104,699 | 23,992 | 51,998 | 75,991 |
| Fundraising | 3,564 | 0 | 3,564 | 1,414 | 0 | 1,414 | |
| Total Expenditure | 31,211 | 77,052 | 108,263 | 25,407 | 51,998 | 77,405 | |
| Net Income | 8,180 | 76,250 | 84,430 | 5,304 | -22,198 | -16,894 | |
| Reconciliation of funds | |||||||
| Total funds brought forward | 32,625 | 20,601 | 53,226 | 27,321 | 42,799 | 70,120 | |
| Total funds carried forward | 40,805 | 96,851 | 137,656 | 32,625 | 20,601 | 53,226 |
All the above results derive from continuing activities. All gains and losses recognised in the year are included above.
The notes on pages 22 to 25 form part of these accounts.
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Page 21
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As at 31st December 2023
Balance Sheet
| Unrestricted Funds 2023 |
Restricted & Designated Funds 2023 |
Total Funds 2023 |
Total Funds 2022 |
||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | 5 | 480 | 0 | 480 | 240 |
| CURRENT ASSETS | |||||
| Cash at bank | 39,905 | 96,851 | 136,756 | 52,666 | |
| Debtors | 6 | 420 | 0 | 420 | 320 |
| 40,325 | 96,851 | 137,176 | 52,986 | ||
| CREDITORS: AMOUNT DUE WITHIN ONE YEAR | 7 | 0 | 0 | 0 | 0 |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 40,805 | 96,851 | 137,656 | 53,226 | |
| CREDITORS: AMOUNT DUE AFTER ONE YEAR | 0 | 0 | 0 | 0 | |
| TOTAL ASSETS LESS LIABILITIES | 40,805 | 96,851 | 137,656 | 53,226 | |
| FUNDS | |||||
| Unrestricted Funds | 40,805 | 0 | 40,805 | 32,625 | |
| Restricted Funds | 0 | 96,851 | 96,851 | 20,601 | |
| TOTAL CHARITY FUNDS | 40,805 | 96,851 | 137,656 | 53,226 |
The accounts approved by the trustees and signed on their behalf on 14th May 2024
Timothy Blair - Chair of Trustees
Karen Block - Trustee
The notes on pages 23 to 26 form part of these accounts
Page 22
Notes to the Accounts For the Year Ended 31st December 2023
1 . A C C O U N T I N G P O L I C I E S
( a ) B a s i s o f p r e p a r a t i o n
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102).
The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
The Charity is a Going Concern.
A summary of the most important accounting policies, which have been applied consistently, are set out below.
( b ) F u n d s S t r u c t u r e
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for specific purposes. The aim and use of each restricted fund is set out in the notes to the accounts.
( c ) I n c o m e
All income is included in the SOFA when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. No amounts have been included in the accounts for gifts in kind or for services donated by volunteers.
( d ) E x p e n d i t u r e
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources, using time spent on each activity as a guide.
Grants payable are included in the accounts where there is a legal or constructive liability.
The costs of charitable activities are those costs incurred directly in relation to the objects of the Charity.
Governance costs are incurred in connection with the administration of the Charity and compliance with constitutional and statutory requirements. These tasks are undertaken by unpaid trustees.
Irrecoverable VAT is charged against the category of resources for which it was incurred.
Page 23
Notes to the Accounts For the Year Ended 31st December 2023
( e ) F i x e d A s s e t s
The cost of the office equipment, less any expected residual value is depreciated on a straight line basis over the effective useful life of the assets which has been estimated as four years. Office equipment items are initially included at cost and depreciated as stated. The carrying values are reviewed at the year-end for impairment if circumstances indicate that the full carrying value may not be recoverable.
( f ) T a x a t i o n
The Charity is a Registered Charity and is therefore exempt from taxation under the Income and Corporation Taxes Acts.
2 . D O N A T I O N S
Donations comprise the following:
| 2023 | 2022 | 2021 | |
|---|---|---|---|
| £ | £ | £ | |
| Grants from Charitable Trusts | 168,305 | 29,800 | 79,250 |
| Grants from companies | 0 | 365 | 823 |
| Individual donations | 8,257 | 19,023 | 3,031 |
| Other organisations | 1,805 | 3,765 | 4,899 |
| Total | 178,367 | 52,953 | 88,003 |
3 . C H A R I T A B L E E X P E N D I T U R E
Charitable expenditure comprises the following:
| 2023 | 2022 | 2021 | |
|---|---|---|---|
| £ | £ | £ | |
| Salaries, pensions and staff costs | 88,820 | 61,968 | 56,705 |
| Volunteer costs, including DBS checks | 361 | 419 | 257 |
| Charitable activities | 1,474 | 4,012 | 9,271 |
| Publicity and development | 0 | 1,133 | 355 |
| Office and sundries | 11,243 | 8,220 | 4,743 |
| Equipment | 54 | 23 | 810 |
| Insurance, legal and professional | 1,395 | 941 | 850 |
| Other fundraising | 5 | 244 | 812 |
| Other costs | 1,346 | 445 | 532 |
| Independent examination | 0 | 0 | 870 |
| Total | 104,699 | 77,405 | 75,205 |
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Notes to the Accounts For the Year Ended 31st December 2023
4 . S A L A R I E S , T R U S T E E S ’ R E M U N E R A T I O N A N D T R U S T E E S ’ E X P E N S E S
The Charity paid £85,815 (2022 - £58,127) to 8 individuals in the year (2022 – 5). Employer pension contributions were £3,194 (2022 - £1,394).
The key management personnel compensation was £26,482 (2022 - £20,637 ). Trustees were paid no salaries or expenses.
5 . F I X E D A S S E T S
| 5 . F I X E D A S S E T S | ||
|---|---|---|
| Office Equipment | ||
| Cost | £ | |
| At 1 January 2023 | 480 | |
| Additions | 480 | |
| Disposals | ||
| 960 | ||
| Depreciation | ||
| At 1 January 2023 | 240 | |
| Charge for the year | 240 | |
| Disposals | 0 | |
| 480 | ||
| Net Book Value | 480 |
6 . D E B T O R S
| 6 . D E B T O R S | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Sundry Debtors | 420 | 320 |
7 . C R E D I T O R S : A M O U N T S F A L L I N G D U E W I T H I N O N E Y E A R
| 2023 | 2022 | |
|---|---|---|
| £ | £ |
|
| Accruals | 0 | 0 |
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Notes to the Accounts For the Year Ended 31st December 2023
8 . R E S T R I C T E D F U N D S
2 0 2 3 R e s t r i c t e d F u n d s
| Projects | Brought Forward |
Restricted received in 2023 |
Designated in 2023 |
Total Restricted & Designated |
Total Spent in 2023 |
Carried Forward |
|---|---|---|---|---|---|---|
| Richmond | 0 | 18,250 | 0 | 18,250 | 18,250 | 0 |
| Hampshire | 11,092 | 1,000 | 15,000 | 27,092 | 22,287 | 4,805 |
| IOW | 7,420 | 18,500 | 3,996 | 29,916 | 21,629 | 8,288 |
| Care Home Friends | 0 | 18,055 | 0 | 18,055 | 2,320 | 15,735 |
| Alexa IOW | 1,126 | 0 | 0 | 1,126 | 0 | 1,126 |
| Flowers of Blessing | 92 | 0 | 0 | 92 | 0 | 92 |
| Adopt a Care Home | 0 | 12,000 | 35,000 | 47,000 | 5,812 | 41,188 |
| Christmas Gifts | 0 | 1,500 | 0 | 1,500 | 1,269 | 231 |
| Pictures of Joy | 572 | 0 | 0 | 572 | 572 | 0 |
| Making Moments | 300 | 0 | 0 | 300 | 300 | 0 |
| Carers Connected | 0 | 0 | 10,000 | 10,000 | 4,613 | 5,387 |
| New Area | 0 | 0 | 20,000 | 20,000 | 0 | 20,000 |
| Total | 20,602 | 69,305 | 83,996 | 173,904 | 77,051 | 96,852 |
2 0 2 2 R e s t r i c t e d F u n d s
| Projects | At 1 January 2022 |
Income | Expenditure | At 31 December 2022 |
|---|---|---|---|---|
| Richmond | 0 | 16,000 | 16,000 | 0 |
| Hampshire | 15,000 | 0 | 3,908 | 11,092 |
| IOW | 13,379 | 12,500 | 18,459 | 7,420 |
| Care Home Friends | 10,474 | 0 | 10,474 | 0 |
| Alexa IOW | 3,625 | 0 | 2,499 | 1,126 |
| Flowers of Blessing | 322 | 0 | 229 | 92 |
| Pictures of Joy | 0 | 1,000 | 428 | 572 |
| Making Moments | 0 | 300 | 0 | 300 |
| Total | 42,800 | 29,800 | 51,998 | 20,602 |
9 . R E L A T E D P A R T Y T R A N S A C T I O N S
There were no related party transactions.
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Acknowledgements
None of this would be possible without:
- Our amazing army of volunteers who contribute in so many ways:
Befriending care home residents Making cards & crafty gifts Creating Pictures of Joy photographs Distributing clothes Creating flower bouquets Creating & distributing Christmas gifts Helping set up Alexa devices Liaising with schools Facilitating Carers Connected zooms Selling secondhand books Organising fundraising events Doing book keeping Helping with admin, design & other roles Enabling us to set up a new IT system Trustees Ambassadors
-
The individuals, funders and organisations who have generously contributed to our work. Some are shown opposite.
-
Our staff team who give above and beyond.
Thank you all for your time, dedication and incredible support.
Embracing Age ETNA Commnity Centre 13 Rosslyn Road, Twickenham TW1 6AR 020 3778 0035 embracingage.org.uk info@embracingage.org.uk
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