## Favell Day Services
ANNUAL REPORT & ACCOUNTS FOR YEAR ENDING 31 MAY 2023 HOME
## **Annual Report and Accounts for the period ending 31 May 2023**
|**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 eighth 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 continue providing day care support for our members.
The year has seen us continue to adapt our working arrangements to reflect the gradual relaxation of social distancing best practice guidance. The year has seen us continue offering three sessions per week, whilst needing to adapt to many of our members condition deteriorating such that the level of care required has increased.
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 undertaken.
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.
## **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.
## **Graham Sowerby**
I have worked within financial services for the last 25 years. My wife is an employee of Favell day services and I was invited to become a co-opted trustee in 2023 to broaden the trustee skills base.
## **Nick Tack**
I joined FDS in November 2022 having originally been diagnosed with ataxia 14 years ago. My illness affected my work which was in construction for 25 years. I felt offering to become a trustee would give me a sense of worth and mean I could contribute to the oversite of the charity and represent the other members.
I have 2 children and I enjoy cinema, listening to all types of music and quizzes.
## **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.
Annual Report and Accounts _Trustee details_
Page 4
## **Giles West**
I believe that services should be designed by those who use them. As Business Development Manager for NHFT, the founder members of the Charity asked me to provide support with the initial service planning and their journey to creating a member led organisation. I was privileged to subsequently be asked to continue as a trustee.
## **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**
During the year we have continued three-day provision, taking advantage of the further reductions in social distancing requirements to gradually increase numbers at each session.
One of the notable 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 and sadly towards the end of the year three of our long-term members died.
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 2023
£000's||12 months
to
31st May 2022
£000's|
|---|---|---|---|
|**Income**
Charitable activities
Donations
Fundraising
Legacies
Staff furlough funding
Grants from charities|73
4
1
0
0
8||48
1
1
5
0
29|
|**Total income**|86||84|
|||||
|**Expenditure**
Care staff costs
Venue hire
Other direct costs
Fundraising
Charity Overheads|65
14
10
2
9||59
14
14
4
11|
|**Total Expenditure**|100||102|
|**Net incoming/**
**(outgoing) resources**|**(14)**||**(18)**|
|||||
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 2023/24**
The plans for the current year are focused on consolidating our current service provision and seeking new members whilst also responding to the increased care needs of our current 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 2023.
The Charity’s annual report and accounts for the year ended 31 May 2023 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 2022/23 were:
Bankers
National Westminster Bank plc Unit 164-166 Midsummer Arcade, Central Milton Keynes MK9 3BA
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
- Review all accident and incident reports and endorse remedial action as appropriate.
- Consider proposals for service developments and changes in activities undertaken.
- Ensure maintenance of member records to meet 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 25% for in 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 trustees@fdsnorthants.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 2023**
**----- Start of picture text -----**
12 months 12 months
to to
31st May 2023 31st May 2022
General Designated
Total
Fund Fund
£ £ £ £
INCOME:
Charitable Activities 73,437 0 73,437 47,758
Donations 3,799 500 4,299 1,161
Legacies 0 0 0 5,000
Fund raising 557 0 557 659
Grants received 5,500 2,500 8,000 29,500
Staff furlough funding 0 0 0 0
Total incoming resources 83,293 3,000 86,293 84,078
EXPENDITURE ON:
Fundraising 2,066 0 2,066 3,678
Charitable Activities
Care staff costs 65,529 0 65,529 59,238
Venue hire 11,583 2,500 14,083 14,433
Other direct costs 4,499 5,104 9,603 14,332
Charity Overheads 4,212 4,990 9,202 10,843
Total resources expended 87,889 12,594 100,483 102,523
Transfers between funds 2,831 (2,831) 0 0
Net movement in funds (1,765) (12,425) (14,190) (18,445)
Reconciliation of Funds
Total funds brought forward 2,510 35,092 37,602 56,047
Total funds carried forward 745 22,667 23,412 37,602
**----- End of picture text -----**
Annual Report and Accounts Detailed Accounts
Page 13
## **Favell Day Services Balance sheet As at 31 May 2023**
## **Charity No 1162011**
**----- Start of picture text -----**
31-May-23 31-May-22
£ £
Fixed assets:
Equipment 1,887 0
Investments 0 0
Total fixed assets 1,887 0
Current assets:
Debtors 9,686 4,697
Cash on Deposit 0 0
Cash at bank and in hand 13,040 34,225
Total current assets 22,725 38,922
Liabilities
Creditors: Amounts falling due 1,200 1,320
Net current assets 21,525 37,602
Net assets of the charity 23,412 37,602
Funds of the Charity
Unrestricted Funds 745 2,511
Designated Funds 22,667 35,092
Endowment Funds 0 0
Total funds 23,412 37,602
**----- 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 is structured reflecting level of support required and is designed to recover direct running costs with a small contribution towards the charities general overheads.
Where a member is unable to attend due to illness then a minimum of half the usage charge is still required to be paid to cover none avoidable costs.
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**
Details of 2022/23 grants received
**Charitable organisations**
Maud Elkington Trust
Beatrice Laing Trust
Albert Hunt Trust
The Sudborough Trust|**2022/23**
2021/22
**£**
£
4,185
998
21
75
557
660
93
88
**4,856**
1,821
£
1,500
2,500
2,000
2,000
8,000|**2022/23**
2021/22
**£**
£
4,185
998
21
75
557
660
93
88|
|---|---|---|
|||**4,856**
1,821|
Comparative figures for 2021/22
|**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|
|---|---|
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 £9,202 (£10,843 2021/22).
**----- Start of picture text -----**
12 months 12 months
to to
31st May 2023 31st May 2022
General Designated
Total
Fund Fund
£ £ £ £
Service development staff cost 0 4,990 4,990 5944
Telephone 72 0 72 148
Postage 8 0 8 24
Advertising 0 0 0 35
Legal & professional fees 2,924 0 2,924 3,652
DBS Checks 0 0 0 0
Insurance 1,208 0 1,208 1,040
Audit Fees 0 0 0 0
Total 4,212 4,990 9,202 10,843
**----- End of picture text -----**
The costs allocated to the General Fund have been treated as directly supporting service provision
## **6. Transfers between funds**
There was a transfer from the Equipment Fund to the General fund related to equipment depreciation during the year.
## **7. Analysis of staff costs**
|Salaries and wages
Employers pension costs
Employers National Insurance
**Total cost**|**2022/23**
**£**
69,645
874
0
**70,519**|**2021/22**
**£**
64,577
604|
|---|---|---|
|||**65,181**|
The charity employed 6 (2021/22: 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|||2,830|2,830|
|Revaluations (+/-)|||||
|Disposals (-)|||||
|Balance carried
forward (gross cost)|0|0|15,314|15,314|
||||||
|Balance brought
forward
(accumulated
depreciation)|||12,484|12,484|
|Depreciation charge
for year (-)|||943|943|
|Revaluations (+/-)|||||
|Disposals (-)|||||
|Balance carried
forward
(accumulated
depreciation)|||13,427|13,427|
|Brought forward (net
book value)|0|
0|0|
0|
|Carried forward (net
book value)|0|
0|1,887|
1,887|
## **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-23**
**£**
Service user charges
9,269
Prepayments
417
Other Debtors
9,686
**Analysis of cash at bank**
**As at 31**
**May-23**
**£**
Bank balance held in NatWest
current account
12,710
Balance on Equals purchase
card
188
Cash
142
13,040
**12. Analysis of current liabilities and long term creditors**
**As at 31**
**May-23**
**£**
Trade Creditors
1,200
Other Creditors
0
1,200|**As at 31**
**May-22**
**£**
4,323
374|
|---|---|
||4,697|
||**As at 31**
**May-22**
**£**
33,857
92
276|
||34,225|
||**As at 31**
**May-22**
**£**
500
820|
||1320|
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 01/06/2022**||**Incoming**
**Resources**|**Outgoing**
**Resources**|**Transfers**||**31/05/2023**|
|---|---|---|---|---|---|---|---|
||**£**||**£**|**£**|**£**||**£**|
|||||||||
|**Unrestricted Funds**||||||||
|General fund|2,510||83,293|87,889|2,831||744|
|||||||||
|**Designated funds**||||||||
|Business development|25,506||2,500|7,490|||20,516|
|Members events|1,812|||1,525|||287|
|Winter warmth support|480|||480|||-|
|Staff benefits|||500|291|||209|
|Equipment Fund|7,294|||2,807|(2,831)||1,656|
|||||||||
|**Total Funds**|37,602||86,293|100,482|-||23,412|
|||||||||
## Previous year comparatives
**----- Start of picture text -----**
B/F 01/06/2021 Incoming Outgoing Transfers 31/05/2022
Resources Resources
£ £ £ £ £
Unrestricted Funds
General fund 15,028 73,879 86,397 2,510
Designated funds
Business development 32,450 6,943 25,506
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 84,079 102,523 - 37,602
**----- End of picture text -----**
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 2023 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 11 December 2023
Name Joanna Halcrow
Annual Report and Accounts Examiners opinion
Page 22