Favell Day Services
ANNUAL REPORT & ACCOUNTS FOR YEAR ENDING 31 MAY 2022 HOME
Annual Report and Accounts for the period ending 31 May 2022
| Contents | Page Number |
|---|---|
| Introduction Foreword Who we are and what we aim to do. Introducing our Trustees |
2 3 4 |
| Overview of the work of the charity Operational review Summary financial position Member support |
6 7 8 |
| Governance Detail Trustee Annual Report on Finance and Governance Structure, Governance and Management Public Benefit Test Risk Management Reserves Policy Statement of Trustee responsibilities |
9 10 10 11 11 12 |
| Detailed Accounts | 13 |
| Notes to Accounts | 15 |
| Examiners Opinion | 22 |
Annual Report and Accounts Introduction
Page 1
Foreword by the Trustees of Favell Day Services
Welcome to our seventh formal Annual Report which I trust is both helpful and informative.
We would specifically like to thank both our employees and volunteers who have worked in such a committed way to continue the work of the Charity during the past year, so that it was able to return to providing day care support for our members following the significant constraints that the Covid 19 pandemic had caused in the previous year.
The year has seen us continue to adapt our working arrangements to reflect continued social distancing best practice guidance. As the year progressed we have been able to return to offering three sessions per week including making use of facilities at the Blackthorn community facilities.
Finally, I extend thanks to my fellow trustees for their active contribution to the management of the Charity during the year.
Keith Brooks
Charity Treasurer
Annual Report and Accounts Introduction
Page 2
Who We Are and what we aim to do
Favell Day Services was registered as a Charitable Incorporated Organisation under registration number 1162011 on the 4th June 2015, having operated from January 2014 with oversight from Northamptonshire Health Charity whilst the formal charity registration process was progressed.
The Charity objective is to provide or assist in the provision of facilities for recreation or other leisure time occupation for persons over the age of 18, who have need thereof by reason of a physical disability, with the object of improving their life experience and living conditions.
It's current area of operation is Northampton, but its longer term ambition remains to extend its service provision to other parts of Northamptonshire.
Members of the Charity are asked to pay for the service they receive while the charity seeks to augment this income with grants, donations, legacies and community fund raising activities.
The care service specifically seeks to provide an enjoyable care environment for its members while also providing a break for carers and family members.
We would like you to support us in our crucial work, so please read on, and let us tell you more about ourselves, what we do, what we have achieved and how we go about spending the money given to us.
In setting its objectives and making its plans for the year, the trustees gave consideration to the Charity Commission’s general guidance on public benefit and in particular to the public benefit of providing support for the relief of ill-health.
Annual Report and Accounts Introduction
Page 3
Introducing our Trustees
Keith Brooks
My initial involvement with FDS was during the period when the local NHS charity acted as fund custodian, and I offered advice in progressing charity registration. I was asked to continue as a trustee and have continued my involvement seeing the value of the service provided to its service user members. I bring a variety of experience gained from both the NHS and faith charity sectors.
Jean Howell
I am the mother of 3 grownup children. I worked as PA/Secretary before having my children. More recently I have studied with OU and gained a BA Hons in Humanities. I am a volunteer with FDS on Wednesdays and was nominated as a Trustee in this capacity. I have considerable voluntary work experience including at Cynthia Spencer Hospice and being County Secretary for Girl Guides.
Maureen Jennings
I was a service user of Favell House from 2007 and became a founder member of Favell Day Services. I have three grown up children and four grandchildren, one boy and three girls. I became a trustee to seek to represent the views of our service members.
Liz Johnstone
I was actively involved with encouraging the formation of the charity and continue as a service user. I have been a governor for NHFT along with being an active member of a number of local groups seeking to support those with particular neurological conditions.
Tina Rivett
I started as a volunteer in September 2021 when my granddaughter started school. I became a trustee in December 2021 following the Charity AGM having been nominated to represent the other volunteers and also the members.
Michaela Twigg
I joined FDS as a service user in 2018 and have enjoyed myself immensely. As a nominated service user representative, I seek to represent their views and as a relative newbie to the trust seek to offer a different perspective. I am an older person and wheelchair user, my hobbies include knitting, cooking and card making.
Giles West
As Business Development Manager for NHFT, the founder members of the Charity asked me to provide support with the initial service planning and asked me to continue as a trustee.
Annual Report and Accounts Trustee details
Page 4
Jenny Wright
I worked as a teacher prior to my illness and particularly enjoyed working with dyslexic children towards the end. I was diagnosed over twenty years ago with Cerebellar Ataxia. This causes balance problems and my particular strain is genetic. I attended Favell House for a few years until the closure and have been a member of FDS since its formation. As a service user I am in a good position to observe problems and needs as they arise and seek to bring this understanding to trustee discussions.
Annual Report and Accounts Trustee details
Page 5
Operational review
We recommenced provision of day care sessions at St Lukes in April 2021 with revised working arrangements, taking full account of social distancing and best practice guidance. As of the start of June 2021 we had moved to three day opening, but with reduced numbers in each session to comply with continued social distancing requirements.
During the year we have been able to gradually increase numbers in each session as social distancing guidance has been relaxed.
One of the sad effects of the pandemic on our membership has been the deterioration in the physical health of many of our members, meaning a need to increase staffing levels to respond to increased levels of care required.
As of August 2021, we moved our Friday sessions to the Blackthorn Local Centre so providing an alternative site in the eastern part of Northampton as previously.
The level of grant support received during the year significantly helped towards funding our running costs thanks to the services of our fundraising consultant.
Annual Report and Accounts Overview
Page 6
The overall financial performance for the year is summarised below: -.
| 12 months to 31st May 2022 £000's |
12 months to 31st May 2021 £000's |
||
|---|---|---|---|
| Income Charitable activities Donations Fundraising Legacies Staff furlough funding Grants from charities |
48 1 1 5 0 29 |
42 2 0 0 11 9 |
|
| Total income | 84 | 64 | |
| Expenditure Care staff costs Venue hire Other direct costs Fundraising Charity Overheads |
59 14 14 4 11 |
41 2 15 0 9 |
|
| Total Expenditure | 102 | 67 | |
| Net incoming/ (outgoing) resources |
(18) | (3) | |
Annual Report and Accounts Overview
Page 7
Member support
A key to the effective financing of the service is the support individual members receive through the funding they receive in their individual care budgets. To this end the care team seek to give effective support to our members with regard to the ongoing conversations with the funding agencies to ensure the appropriate financial support is received.
Charity plans for 2022/23
The plans for the current year are focused on consolidating our current service provision, particularly seeking to further respond to the increased care needs of our members.
Annual Report and Accounts Overview
Page 8
Trustee Annual Report on Finance and Governance
Basis of preparation and legal framework
The Trustees of Favell Day Services present the Annual Report together with the Financial Statements for the year ended 31 May 2022.
The Charity’s annual report and accounts for the year ended 31 May 2022 have been prepared in accordance with the Charities Act 2011 and the Charities: Statement of Recommended Practice 2015 as applicable to the Financial Reporting Standard FRS102.
Full Name of Charity: Favell Day Services Registration Charity Number: 1162011 The principal office is at: 2a Stanfield Road Duston Northampton NN5 6EZ
The advisors and administrators used by the Charity during 2020/21 were:
Bankers
National Westminster Bank plc Towcester Branch 173 Watling Street West Towcester Northants NN12 6FZ
Independent Examiner
Joanna Halcrow ACMA 29, Jenner Crescent Kingsthorpe Northampton NN2 8NB
Mr Keith Brooks acted as the principal officer overseeing the day to day financial management and accounting for the Charity.
Day to day financial management was vested with Ms Sue Horner.
Annual Report and Accounts Governance
Page 9
Structure, Governance and Management
The Charity's unrestricted fund was established using the model declaration of trust and all funds held on trust as at the date of registration were all part of this unrestricted fund. Subsequent donations and gifts received by the Charity are attributable to the original fund or have been recorded against designated funds which identify planned usage.
Newly appointed Trustees are provided with information about the Charity, including the Charity constitution, Trustees' annual report and accounts, access to the Charity’s policies and procedures, and information about trusteeship and are provided with any specific training that their role may require.
Acting for the Trustees, the Operations group, is responsible for the day to day management of the Charity. The Committee is required to:
-
Monitor the current operational arrangements for sessions held to ensure service, safeguarding and safety standards are fully complied with
-
Consider and approve requests from potential new service users as to their suitability to attend the day services provided.
-
Ensure maintenance of member records to meet basic duty of care requirements.
Public Benefit Test
In accordance with the 2011 Charities Act the Trustees have ensured that due regard has been taken to ensure that all expenditure incurred has met the Public Benefit test taking due regard to the fact that it is a member organisation.
Fundraising activities
The charity utilised a consultant to support the submission of grant applications to both support both running costs and purchase of further equipment as required. The cost of fundraising for the grants obtained was 12% for initial year results.
- .
Annual Report and Accounts Governance
Page 10
Risk Management
The major risks to which the Charity is exposed have been identified and considered.
They have been reviewed and systems established, including a formal risk register, which has been subject to review and includes reference to mitigating actions.
The most significant risks relate to care of service users and detailed care plans are maintained to mitigate against this, along with specific risk assessments for all high risk activities.
Income and Expenditure is being monitored in total and is compared with the approved plan on a quarterly basis, to detect trends as part of the risk management process to avoid unforeseen calls on reserves.
Reserves Policy
The charity seeks to maintain a cash reserve equivalent to at least four months operating expenditure.
Having read all about us, please consider supporting the work of the Charity
If you would like to volunteer to be a helper, please contact Kate Yuill on 07519 846972
If you wish to make a donation, please talk to us. Our future plans will all require specific startup funding before we can progress our planned growth in service provision.
You can also keep in touch with us on Facebook.
If you would like to make a donation or support any of our activities, please email us at trustee@favellds.org.uk
Annual Report and Accounts Governance
Page 11
Statement of Trustee responsibilities in respect of the Trustee annual report and the financial statements
Under charity law, the Trustees are responsible for preparing the annual report and the financial statements for each financial year which show a true and fair view of the state of affairs of the charity and of the excess of expenditure over income for that period.
In preparing these financial statements, generally accepted accounting practice entails that the trustee:
• select suitable accounting policies and then apply them consistently;
• make judgments and estimates that are reasonable and prudent;
• state whether the recommendations of the Statement of Recommended Practice have been followed, subject to any material departures disclosed and explained in the financial statements;
• state whether the financial statements comply with the trust deed, subject to any material departures disclosed and explained in the financial statements;
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The Trustees are required to act in accordance with the trust deed of the Charity, within the framework of trust law. The Trustee is responsible for keeping proper accounting records, sufficient to disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and to enable the trustee to ensure that, where any statements of accounts are prepared by the Trustee under section 132(1) of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision. The Trustee has general responsibility for taking such steps as are reasonably open to the Trustee to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.
Signed on behalf of the trustee:
Name: Keith Brooks
Treasurer
Annual Report and Accounts Governance
Page 12
Favell Day Services Statement of Financial Activities For the year ending 31 May 2022
----- Start of picture text -----
12 months 12 months
to to
31st May 2022 31st May 2021
General Designated
Total
Fund Fund
£ £ £ £
INCOME:
Charitable Activities 47,758 0 47,758 41,322
Donations 1,161 0 1,161 1,999
Legacies 5,000 0 5,000 0
Fund raising 660 0 660 84
Grants received 19,300 10,200 29,500 9,300
Staff furlough funding 0 0 0 10,991
Total incoming resources 73,879 10,200 84,079 63,696
EXPENDITURE ON:
Fundraising 2,678 1,000 3,678 78
Charitable Activities
Care staff costs 59,238 0 59,238 40,315
Venue hire 14,433 0 14,433 2,266
Other direct costs 5,149 9,183 14,332 14,901
Charity Overheads 4,899 5,944 10,843 9,077
Total resources expended 86,397 16,126 102,523 66,637
Transfers between funds 0 0
Net movement in funds (12,518) (5,926) (18,445) (2,941)
Reconciliation of Funds
Total funds brought forward 15029.00 41018.00 56,047 58,988
Total funds carried forward 2510.65 35091.74 37,602 56,047
----- End of picture text -----
Annual Report and Accounts Detailed Accounts
Page 13
Favell Day Services Balance sheet As at 31 May 2022
Charity No 1162011
----- Start of picture text -----
31-May-22 31-May-21
£ £
Fixed assets:
Equipment 0 2,326
Investments 0 0
Total fixed assets 0 2,326
Current assets:
Debtors 4,697 7,065
Cash on Deposit 0 0
Cash at bank and in hand 34,225 46,656
Total current assets 38,922 53,721
Liabilities
Creditors: Amounts falling due 1,320 0
Net current assets 37,602 53,721
Net assets of the charity 37,602 56,047
Funds of the Charity
Unrestricted Funds 2,511 15,029
Designated Funds 35,091 41,018
Endowment Funds 0 0
Total funds 37,602 56,047
----- End of picture text -----
Signed Keith Brooks
Trustee
Annual Report and Accounts Detailed Accounts
Page 14
Notes on the accounts
1. Accounting Policies
(a) Basis of preparation
The financial statements have been prepared under the historic cost convention, with the exception of investments which are included at market value. 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) and the Charities Act 2011.
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.
(b) Funds structure
The charity currently has no Restricted funds which are to be used in accordance with specific restrictions imposed by the donor.
Unrestricted funds include designated funds, where the donor has made known their nonbinding wishes or where the trustees, at their discretion, have created a fund for a specific purpose.
(c) Incoming resources
All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability.
(d) Incoming resources from legacies
Legacies are accounted for as incoming resources either upon receipt or where the receipt of funds in relation to the legacy is probable; this will be once confirmation has been received from the representatives of the estate(s) that probate has been granted, and that the executors have established that there is sufficient assets in the estate to pay the legacy and once all conditions attached to the legacy have been fulfilled.
(e) Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category of expense shown in the Statement of Financial Activities. Expenditure is recognised when the following criteria are met:
-
There is a present legal or constructive obligation resulting from a past event
-
It is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement
-
The amount of the obligation can be measured or estimated reliably.
Irrecoverable VAT is charged against the category of resources expended for which it was Contractual arrangements are recognised as goods or services supplied.
Annual Report and Accounts Notes to the Accounts
Page 15
(f) Charitable activities
Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. These costs comprise direct costs and the overhead and support costs as shown in note 5.
(g) Fixed asset and depreciation
Fixed assets are included at cost where that is greater than £500. Depreciation is provided so as to write off the cost of fixed assets on a straight-line basis over their expected useful economic lives, currently all items are considered to have a 3 year life.
(h) Financial Investments and realised gains and losses
Not applicable.
(i) Pensions
The charity currently utilises NEST as its pensions provider.
(j) Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable trust for UK income tax
purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Part 10 Income Tax Act 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
2. Related party transactions
The member trustees are either users or carers who benefit from the service provided by the charity. They receive no incremental benefit from the role of being a trustee.
The Co-opted Trustees have received no honoraria, emoluments or expenses in the year and the Trustee has not purchased trustee indemnity insurance.
3. Charitable income
Members are charged on a per session basis, the charging structure was originally set to recover direct running costs with a small contribution to overheads.
Where a member is unable to attend due to illness then half the usage charge is still required to be paid.
Annual Report and Accounts Notes to the Accounts
Page 16
4. Analysis of voluntary income and Grants
| Donations Collecting tins Fund raising activities Gift aid claims Total |
2021/22 2020/21 £ £ 998 1,836 75 46 660 84 88 117 |
|---|---|
| 1,821 2,083 |
Details of 2021/22 grants received
| Local authority grants Global Goals fund Winter warmth grant Charitable organisations Maud Elkington Trust Alan Davidson Foundation Broadway Cottages Trust Beatrice Laing Trust Frederick & Phyllis Cann Trust Northants & Huntingdonshire Masons Benham Charitable Settlement Leather Sellers Company The Archer Trust Francis Winham Foundation Hartley’s Hillards Trust |
£ 3,000 Blackthorn start up support 2,200 Designated for member support 1,500 4,000 Purchase of equipment 300 2,500 2,000 Purchase of hoist 5,000 2,000 2,000 2,000 2,000 For member trips and activities 1,000 29,500 |
|---|---|
Comparative figures for 2020/21
| Northampton Borough Council Covid support grants |
£ 300 9,000 |
|---|---|
| 9,300 |
Annual Report and Accounts Notes to the Accounts
Page 17
5. Analysis of support costs and overheads
Total support and overhead costs of the charity excluding fundraising was £10,843 (£9,077 2020/21).
----- Start of picture text -----
12 months 12 months
to to
31st May 2022 31st May 2021
General Designated
Total
Fund Fund
£ £ £ £
Service development staff cost 5,944 5,944 5348
Telephone 148 148 96
Postage 24 24 25
Advertising 35 0 35 51
Legal & professional fees 3,652 3,652 2,706
DBS Checks 0 0 0
Insurance 1,040 1,040 851
Audit Fees 0 0 0
Total 4,899 5,944 10,843 9,077
----- End of picture text -----
The costs allocated to the General Fund have been treated as directly supporting service provision
6. Transfers between funds
There were no transfers between funds during the year.
7. Analysis of staff costs
| Salaries and wages Employers pension costs Employers National Insurance Total cost |
2020/21 £ 64,577 604 0 65,181 |
2020/21 £ 50,353 481 (111) |
|---|---|---|
| 50,723 |
The charity employed 6 (2020/21: 6) part time staff
No employees had emoluments in excess of £60k.
8. Examiner’s remuneration
The examiner has undertaken the examination on a voluntary basis without remuneration.
Annual Report and Accounts Notes to the Accounts
Page 18
9. Fixed Assets
| Land £ |
Buildings £ |
Fixtures, fittings and equipment £ |
Total £ |
|
|---|---|---|---|---|
| Balance brought forward (gross cost) |
0 | 0 | 12,484 | 12,484 |
| Additions | 0 | 0 | ||
| Revaluations (+/-) | ||||
| Disposals (-) | ||||
| Balance carried forward (gross cost) |
0 | 0 | 12,484 | 12,484 |
| Balance brought forward (accumulated depreciation) |
10,158 | 10,158 | ||
| Depreciation charge for year (-) |
2,326 | 2,326 | ||
| Revaluations (+/-) | ||||
| Disposals (-) | ||||
| Balance carried forward (accumulated depreciation) |
12,484 | 12,484 | ||
| Brought forward (net book value) |
0 | 0 |
2,326 | 2,326 |
| Carried forward (net book value) |
0 | 0 |
0 | 0 |
10 . Fixed asset investments
The charity currently has no specific investments.
Annual Report and Accounts Notes to the Accounts
Page 19
11. Analysis of current assets
Debtors under 1 year
| As at 31 May-22 £ Service user charges 4,323 Prepayments 374 Other Debtors - 4,697 Analysis of cash at bank As at 31 May-22 £ Bank balance held in NatWest current account 33,857 Balance on Equals purchase card 92 Cash 276 34,225 12. Analysis of current liabilities and long term creditors As at 31 May-22 £ Trade Creditors 500 Other Creditors 820 1,320 |
As at 31 May-21 £ 6,624 324 117 |
|---|---|
| 7,065 | |
| As at 31 May-21 £ 46,228 252 175 |
|
| 46,655 | |
| As at 31 May-21 £ 0 0 |
|
| 0 |
There are no long term creditors.
Annual Report and Accounts Notes to the Accounts
Page 20
13 Analysis of movements on each fund.
| B/F 01/06/2021 | Incoming Resources |
Outgoing Resources |
Transfers | 31/05/2022 | |||
|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |||
| Unrestricted Funds | |||||||
| General fund | 15,029 | 73,879 | 86,397 | 2,511 | |||
| Designated funds | |||||||
| Business development | 32,449 | 6,944 | 25,505 | ||||
| Summer trips | - | 2,000 | 188 | 1,812 | |||
| Winter warmth support | - | 2,200 | 1,720 | 480 | |||
| Equipment Fund | 8,569 | 6,000 | 7,275 | 7,294 | |||
| Total Funds | 56,047 | 84,079 | 102,524 | - | 37,602 | ||
Annual Report and Accounts Notes to the Accounts
Page 21
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF FAVELL HOUSE DAY SERVICES
This report is on the accounts of the charity for the period ended 31st May 2022 which are set out on pages 13 - 21 of this report.
Respective responsibilities of the trustees and the examiner
The trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
-
Examine the accounts under section 145 of the 2011 Act;
-
Follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
-
State whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. 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.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:
-
1 which gives me reasonable cause to believe that, in any material respect the requirements:
-
That proper accounting records are kept in accordance with section 130 of the 2011 Act; and
-
accounts are prepared which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date 20 March 2023
Name Joanna Halcrow
Annual Report and Accounts Examiners opinion
Page 22