REGISTERED CHARrrY NUMBER: 1160519 Report of tho Trustee8 and Unaudited Financial Ststements for the Yoar Ended 31 March 2024 for Central Che8hlro Buddy Scheme Buxton Accounting LLP Chartered Accountants 98 Middlewich Road Northwich Cheshire CIN3 7DA
Central Che8hlrg Buddy Schomo Contsnt8 of th• Flnanclal Statements for the Year Ended 31 March 2024 Page Report of the Trust88S 1to3 Independent Examinerfs Report Statement of Financial Acb¥itses Balan Sheet Notes to the Financial Statements 7t010 Detailed Ststement of Financial Activits 11to12
Central Cheshiro Buddy Schgm• Report of tho 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 the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities, issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAILS Registered Chaiity number 1160519 Prlnclpal address 1A Nevis Drive Woolstanwood Crewe Cheshire CIIw2 8UH Trustees Mrs A Triner Mrs A Wllliams Mrs D Murray Mrs H sPenr Mr S Lawley Mr J Edwards Indopendent examiner David William Buxton Bsc (Jt Hons) FCA Fellow of the ICAEW Buxton Accounts'ng LLP Chartered Accountants 98 Middlewich Road Northwich Cheshire CIM3 7DA STRUCTURE. GOVERNANCE AND MANAGEMENT Goveming document The charity is controlled by its goveming document, a deed of trust, and constitutes an unincorporated charity. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assuranc8 against fraud and error. Page 1
Contral Cheshlro Buddy Scheme Report of the Tru8te88 for the Year End•d 31 March 2024 OBJECTIVES AND ACTIVITIES Objectivos and alm8 To preserve and protect the health and well-being of chiklren and young people with disabilities (up to the age of 25), their families and carers living in Cheshire and the surrounding area, by the provision of leisure activities and respite opportunities which are in the interest of social weare and design&J to improve their conditions of lrfe. Cheshire Buddies is a small, local charity with 6 staff (2 full time, 1 part time and 3 swJsional support workers), 19 volunteers (of which 12 are active) and 6 trustee8. Cheshire Buddies Currently wn 7 activity clubs wéekly supporting 105 disabled children, 22 sibling young carers as well as 17 disabled young people ( aged 18-25yrs) 8nd 10 families in crisis. In 2023-2024, the number of disabled children and young people supported by CCBS increased slightly from 101-105. Vle are currently experiencing a surge in demand due to cuts in local govemment provision and funding; also partly due to the cost of living crisis and the lack of affordable, local activities for families to access. In 2023-2024 CCBS provided 6 rnsidents'al breaks for a total of 56 disabled children, sibling carer8 and young people. These were all 3 day residential breaks to Play Away in Yorkshire, Angle8ey and Blackpool. ACHIEVEMENT AND PERFORMANCE Charltable actlvltle8 Funding can be placed in 2 categories.. 1. Activities for children, young people and Sibling young In April 2023 CCBS received £7,500 {restricted funds) from the NHS Health and well-being fund to support 48 activity sessions including Football, Fishing, and Swimming. The aim of the sessions was to improve physical and mentsl health and well-being., to get members active again, develop new skills, increase confidence and improve 8elf-8Steem. In June 2023 CCBS Secured frjnding for 2 years of £19,000 per annum from the Health Lottery. This enabled our Young Explorers group to access a number of activities including canoeing, pottery, swimming and bowling. and to act as volunteers at t>oth the social farm and Chester Zoo. Funding also came from Making Spaces Car8r8 Hub (£4,264), Crewe Town Council (£1,600), Cheshire Masons {£625), Active Cheshire (£2,988), the HAF summer programme (£11,583), JH Rausing Trust (£8,378), Co-op (£1,913), National Education Union (£1,000), ADS £1,000). Sandbach Town Council (£496), Cheshire West CVS (£3,000). and Comic Relief {£9,985). Restricted funds for activitses was secured through the Cheshire Communty Foundation for Best Days out (£2.000), Chester Zoo Project (£2.370). and Bentley Motors Splash Club (£4,986). 2. Supporting parent carers In April 2023 CCBS received £6,872 (restricted funds) from Cheshire East Council Cost of Living bjnd to support parent carers through the crbsis. In March 2023 CCBS received £3,950 frcrfn Cheshire Advc¢acy to support parents and young people with leaming disability. The project proved invaluable by offering essential supwrt to over 100 parents carers and young people completing fomis, applying for funding for EHIPS. family fund, supporting sch¢xJI applications, rehousing applications etc. Page 2
Centrnl Che8hlre Buddy Sch•m• Roport of th• Trusto88 for th• Year Ended 31 March 2024 FINANCIAL REVIEW David Buxton FCA of Buxlon Accounting LLP. Chartered Accountants and Business Advisers, was appointed as the charity's Independent Examiner. The chanty's income in the year was £125.982 (2023.. £146.585). After expenditure of £160,916 (2023.. £157,126) 8 def1t of £34.181 {2023: £10.312) is reported. Generdl Reser carTied foM8rd amounted to £99.882 (2023: £134,064). FUTURE DEVELOPMENTS CCBS will continue to support children and young people with disabilsbes and their familEs in the geographical area of Cheshire East through activty clubs, trips. days out and residential breaks. New activty clubs will be introduced to meet the speth needs of local disabled chiklren and young people. These will be offered to the young people themselves. their siblings and their parents or legal carers. We intend to continue to deliver commissioned serts for both Cheshire East Council., and to buikl links with other ststutory, vduntary and charitable organisations, such as The Stsve Morgan Foundation, Cow, Te8co Bags of Help and the Wlliams FoundatN)n, to seojre funding and support our service user8. STRUCTURE, GOVERNANCE AND MANAGEMENT The organisats'on is a charitable trust rnanaged by 6 Trustees vh)0 oversee the running of CCBS. The trustees meet once every quarter (4 time8 a year) to discuss and review the operations of the organisatKIn. Each year the Trustees revie the li¢18S and Fxocedures of CC8S. Management of risk is considered at Trustee and management meetings and steps ar8 tak8n to mitigate as appropriate. These are kept under regular review. Procedures are in place for authorisation of transactions, contracts and projects. Safeguarding 18 aVayS discussed at Trustee meetings and a reVitr of safeguarding pol8 and procedures is conducted annually and submitted tt) Cheshire East Counril. All staff are DBS checked and volunteers received both safeguarding and first aKI training in this y&8r. CCBS employs 6 members of staff.. 2 full time. 4 part ts'me (1&32hrs) including 3 session staff (8hrs a month), and 19 volunteers aged 1MO years. The Trustees meet regularly with staff. volunteers, bgn8ficiarie8 and k)cal bu8ine&8e8. They are also involved in sorne of the acbvibes and trip8. Approved by order of the board of trustees on .......... . and syned on rts behalf by: Mr S iaviley - Trustee Page 3
Independent Examlnefs Report to the Trustees of Contral Che8hlre Buddy Scheme I report on the accounts for the year ended 31 March 2024. which are set out on pages five to ten. Responslbllltles and basis of report As the charity's trustees you are responsible for the preparation of the accourrts in accordance with the requirements of the Charities Act 2011 ('the ACV). I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act,). In catrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. My role is to stats whether any material matters have come to my attention giving me cause to believe". that accounting records were not kept as required by section 130 of the Act., or that the accounts do not accord with those records,. or that the accA)unts do not comply with the accounting requirements of the Act; or that there is further infomiation needed for a proper understanding of the accounts. Indepondent examinerfs statement I have completed my examination and have no concems in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attentron. David William Buxton Bsc (Jt Hons) FCA Fellow of the ICAEW Buxton Accounting LLP Chartered Accountants 98 MiddlewTrch Road Northwich Cheshire CVV9 7DA Date:...... Page 4
Central Cheshirn Buddy SGh•me Statement of Flnanclal Activities for the Year Ended 31 March 2024 2024 Total fund8 2023 Total fijnds Unrn8trfcted fund Restrlcted fund8 Notes INCOMING RESOURCES Incomlng rn8ource8 from g•n•rated funds Voluntary income Other Incomlng ro8ourc•8 83,254 753 42,728 125,982 763 146,585 229 RESOURCES EXPENDED Charltable activlti88 Grants made Employoe costs {6,649) 124.837 42,728 36,079 124,837 42,564 114,562 Total rn8ourco8 expgnd•d 118,188 42,728 160,916 157,126 NET INCOMINGIIOUTGOING) RESOURCES (34,1811 (34,181) (10,312) RECONCILIATION OF FUNDS Total fund• brought forward 134.064 134.064 144.376 TOTAL FUNDS CARRIED FORWARD 99,883 99,883 134,064 notss fomi part of th8S8 financial statements Page 5
Central Ch88hlre Buddy Scheme Balan Sheet At 31 March 2024 2024 Totsl funds 2023 Total funds fund funds Notss FIXED ASSETS Tangible assets 16.039 16.039 21,784 CURREKf ASSETS Cash at bank and in hand 85,283 113,660 CREDITORS Amounts falling due within one year (1.440) (1,440) (1,380) NET CURREKf ASSErs 83.843 112,280 TOTAL ASSEfs LESS CURREKr LIABILITIES 99,882 99,882 134,064 NET ASSETS 99.882 99.882 134.064 FUNOS Unrestricted funds: General fund Restricted funds: 99,882 134.064 TOTAL FUNDS 99,882 134,064 The financial statements were approved by the Boarcl of Trustees on ......Q. £ ... . signed on its behalf by.. and were Mr S Lawley -Trustee Page 6
Central Ch08hirn 8uddy Sch•me Notes to tho Financlal Ststomont8 for the Year Ended 31 March 2024 ACCOUNTING POLICIES Accountlng conventlon The financial ststements have been prepared under the historical cost convention, and in accordan with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by charit8. Incomlng re80urc08 All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantffied with reasonable accuracy. Ro80u8• expendad Expenditure is accounted for on an accwals basis and has been classified under headings that aggregate all cost related to the category. Vthere costs cannot be directly attributed to particular headings they have been alk)cated to activities on 8 basis consistent with the use of resourc88. Grants offered subject to conditions which have not been met at the year end date are noted as commitment but not accrued as expenditure. Tanglble flxod a880t• Depreciation is provided at the following annual rates in order to write off each asset over Trts estimated u8eful15fe. Motor vehicles Computer equipment - 25% on reducing balance - 250kn on reducing balance Taxatlon The charity 18 exempt from tax on its charitable actNitia8. Fund accountlng Unrestricted fund8 can be used in accordance with the charitable objectNes at the discretion of the trustees. Restricted funds can onty be u8ed for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund 18 included in the notes to the financial statements. Pen81on costs and other po8t-rntlrnment bon•fit• The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Tru8taes' axp8n888 There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. Pag8 7
Central Cheshirn Buddy Scheme Not08 to the Flnancial Statements - contlnuod for the Year Ended 31 March 2024 STAFF COSTS 2024 2023 Wages and salaries Stxial security costs Other pension costs 109,564 5,955 3,573 105,397 5,728 3,437 119,092 114,562 The average monthly number of employees during the year was as follows.. 2024 2023 Employee8 No employees received emoluments in excess of £60,000. TANGIBLE FIXED ASSETS Motor v•hlcle• Computsr •qulpm•nt Tota18 COST At 1 April 2023 and 31 March 2024 38,018 1,197 39,215 DEPRECIATION At 1 April 2023 Charge for year 16,633 798 399 17.431 5,746 At 31 March 2024 21,979 1,197 23,176 NET BOOKVALUE At 31 March 2024 16,039 16,039 At 31 March 2023 21,385 399 21,784 CREDITORS: AMOUNTS FALLING DUEWITHIN ONE YEAR 2024 2023 Other creditors 1,380 Page 8
Contral Cheshlrn Buddy Scheme Nots8 to the Financial Statoments - contlnued for the Yoar Ended 31 IAarch 2024 MOVEMENT IN FUNDS Not movement in funds At 1.4.23 At 31.3.24 Unrnstrict•d funds General fund 134,064 (34.182) 99.882 TOTAL FUNDS 134.064 {34.182) 99,882 Net movement in funds, induded in the aLx)ve are as follows.. Incomlng Resources resources expond Movement In funds Unrestrlcted fund8 General fund 84.007 {118.189) (34.182) Restrlcted funds Best Days Out Bendey Motors Splash Club Health Lottery Chester Zoo Project NHS Health and Well-Being Fund Cheshire East Council Cost of Lmng Fund {2,000) (4.986) (19,000) (2.370) 17.500) (6.872) 4.986 19.000 2,370 6,872 42,728 (42,728) TOTAL FUNDS 126,735 (160,917) (34,182) Comparatfves for movemènt in fund8 Net movement in funds At 1 A.22 At 31.3.23 Unrn8trlcted Funds General fund 144,376 (10.312) 134,064 TOTAL FUNDS 144.376 {10.3121 134.064 PwJe 9
Central Cheshlre Buddy Scheme Notes to the Financlal Statement8 - continuod for the Year Ended 31 March 2024 MOVEMENT IN FUNDS - continued Comparative net movement in funds, induded in the above are as folk)ws.' Incoming Resources Movement in TOUrCeS expended funds Unrnstricted fund8 General fund 146.814 (167,126) (10.312) TOTAL FUNDS 146,814 (157.126> (10.312) A current year 12 months and prK)r year 12 months combined POSTiion TS as folk)ws: Net movement in funds At 1.4.22 At 31.3.24 Unre8trlcted fund8 General fund 144.376 (44,494) 99,882 TOTAL FUNDS 144.376 (44,494) 99,882 A current year 12 mnths and prior year 12 ffiths Xnb1ned net movement in funds, induded in the above are as folk)ws: Incoming Resources resources expendod Movement in funds Unrestricted funds General fund 230,821 (275,315) (44.494) Restrlctsd funds Best Days Out Bentley Motors Splash Club Health Lottery Chester Zoo Project NHS Heath and Well-Being Fund cheshi East Counctl Cost of Lmng Fund 2.000 4,986 19,000 2.370 (2,000) 14,986) (19.000) {2,370) (7,500) (6.872 6.872 42,728 (42,728) TOTAL FUNDS 273,649 (318.043) (44,494) Page 10
Centrnl Che8hirn Buddy Scheme Detailed Statement of Flnancial Activitle8 for the Year Endod 31 March 2024 2024 2023 INCOMING RESOURCES Voluntary Incom• Donations and legacies 125.982 146,585 Other Incoming rosourco8 Bank interest received 753 229 Total incoming resourc68 126,735 146,814 RESOURCES EXPENDED Charrtable actfvities Other expenditure Grdnts made 626 20.937 738 16,815 21.563 17,553 Employee costs Wages and salaries Employerfs National Insuran(x Pensions 109,564 5,955 3,573 105,397 5,728 3,437 119,092 114,562 Support costs Management Training expenses Temporary stsff costs 370 318 806 745 1,551 Other Vehicle fuel costs Vehicle licen and insurance Vehicle maintenan Travel and subsistence Motor vehicle deplatIon Computer equipment depreciation 7,354 2,057 466 7,775 2,687 345 229 7,128 399 15,803 18,563 General admlnistrativo costs Postage and couriers Printing and stationery Sundry expenses Tebphone, fax and broadband Unifomis 29 400 731 195 507 33 863 1,477 518 315 1,862 3,006 This page does not form Fert oflhe statuw financial statements Page 11
Centsal Che8hlro Buddy Schomo Dotallod Statement of Financial Activitles for the Year Endod 31 March 2024 2024 2023 Legal and prof•sslonal fees Accountancy and Ix)okkeeping 1,891 Total rosourcos exponded 160.917 157,126 Net expendlture (34,182) (10,312) TrHS Pa3e not fixm ofthe ststutryy finaal statemts Poge 12