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2023-03-31-accounts

Registered number: 09563358 Charity number: 1171170

HEALTHWATCH SALFORD (A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

HEALTHWATCH SALFORD

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Company, its Trustees and advisers 1
Trustees' report 2 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 18

HEALTHWATCH SALFORD

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees Philip Morgan, Chair
Samantha Cook, Non-Exec (resigned 17 June 2022)
Rimpy Batta, Vice Chair
Waqar-Un-Nisa Khan, Non-Exec
Julhas Ahmed, Non-Exec
Yen Siang Tan, Non-Exec (appointed 2 November 2022)
Jacqueline Leigh, Non-Exec (resigned 17 August 2022)
Company registered
number
09563358
Charity registered
number
1171170
Registered office
The Old Town Hall Irwell Place
Eccles
Manchester
M30 0FN
Company secretary
Samantha Cook
Chief executive officer
Samantha Cook (appointed 20 June 2022)
Accountants
Crowe U.K. LLP
Chartered Accountants
3rd floor
The Lexicon
Mount Street
Manchester
M2 5NT

Page 1

HEALTHWATCH SALFORD

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

The Trustees present their annual report together with the financial statements of the Company for the year 1 April 2022 to 31 March 2023. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

Healthwatch Salford's aim is to ensure local people are at the heart of the planning and delivery of health and social care services in Salford.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Strategies for achieving objectives

Healthwatch Salford's strategy 2021 - 2024 sets out the organistations strategic objectives aligned to our vision statement of health and care system that is accessible and equitable for everyone.

The strategic objectives are;

  1. Seeking the views of people on their experience of needing or using health, public health and social care services.

  2. Seeking the views of people whose voice and views are seldom heard and reduce the multiple barriers that some people face in being heard, we will then use their views to bring about improvements.

  3. Acting on what we hear to bring about improvements in health and care policy and practice.

  4. A sustainable and high performing organisation.

Healthwatch Salford’s ‘A Plan for The Year 2023/2024’ continues to build on and inform the actions agreed to achieve our strategic objectives. The plan focuses on embedding Healthwatch Salford into the communities of Salford raising awareness, thus ensuring the voice of the Salford people continues to be at the heart of everything we do. As in previous years, projects/priorities will cover multiple special delivery functions (SDF) to offer a holistic approach, from public engagement, service redesign, statutory functions, advice, information, signposting and reporting to ensure feedback and best practice is be shared locally, regionally (Greater Manchester) and nationally.

Page 2

HEALTHWATCH SALFORD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

c. Activities undertaken to achieve objectives

d. Main activities undertaken to further the Company's purposes for the public benefit

Healthwatch Salford’s main statutory functions and activities are to:

  1. Obtain the views of people about their needs and experience of local health and social care services. Local Healthwatch make these views known to those involved in the commissioning and scrutiny of care services.

  2. Make reports and make recommendations about how those services could or should be improved.

  3. Promote and support the involvement of people in the monitoring, commissioning and provision of local health and social care services.

  4. Provide information and advice to the public about accessing health and social care services and the options available to them.

  5. Make the views and experiences of people known to Healthwatch England, helping us to carry out our role as national champion.

  6. Make recommendations to Healthwatch England to advise the CQC to carry out special reviews or investigations into areas of concern.

Achievements and performance

a. Main achievements of the Company

The work of Healthwatch Salford continues to be supported by Salford City Council. Healthwatch Salford continue to be an independent organisation. During the year, the organisation made a surplus of £13,668 (2022: deficit of £32,492) which has resulted in a sum carried forward of £113,756 (2022: £100,088). Healthwatch Salford has been recognised by the National Centre for Diversity in being a top 100 most inclusive workplaces 2021. Healthwatch Salford is an accredited Living Wage employer.

Page 3

HEALTHWATCH SALFORD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The Trustees are aware of the balance to be sought between having a reasonable amount in reserves to ensure the good running of Healthwatch Salford, and fulfilling our aims and objectives. The target level of reserves is defined as six months worth of running costs which equates to £90,000 (2022: £90,000) which would allow Healthwatch Salford the opportunity, if necessary, to wind down its statutory function and mitigate a shortfall in income without adversely affecting activities. As at 31 March 2023, free reserves stood at £113,756 (2022: £100,088), above target. The Trustees have filled staff vacancies and expect free reserves to continue to reduce closer to the target level due to inflationary pressures.

Structure, governance and management

a. Constitution

Healthwatch Salford is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

b. Methods of appointment or election of Trustees

The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

Page 4

HEALTHWATCH SALFORD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on _______ and signed on their behalf by:

Philip Morgan (Trustee)

Page 5

(A company limited by guarantee)

HEALTHWATCH SALFORD

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023

Independent Examiner's Report to the Trustees of Healthwatch Salford ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and Basis of Report

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.

Signed:

Dated:

Page 6

HEALTHWATCH SALFORD

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Charitable activities
4
Other income
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2023
£
166,520
56,606
223,126
209,458
209,458
13,668
100,088
13,668
113,756
Total
funds
2023
£
166,520
56,606
223,126
209,458
209,458
13,668
100,088
13,668
113,756
Total
funds
2022
£
175,520
-
175,520
208,012
208,012
(32,492)
132,580
(32,492)
100,088

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 9 to 18 form part of these financial statements.

Page 7

HEALTHWATCH SALFORD (A company limited by guarantee) REGISTERED NUMBER: 09563358

BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total net assets
Charity funds
Restricted funds
14
Unrestricted funds
14
Total funds
2,325
119,905
122,230
(10,475)
2023
£
2,001
2,001
111,755
113,756
-
113,756
113,756
2,419
109,111
111,530
(13,626)
2022
£
2,184
2,184
97,904
100,088
-
100,088
100,088

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on _______ and signed on their behalf by:

Philip Morgan

The notes on pages 9 to 18 form part of these financial statements.

Page 8

(A company limited by guarantee)

HEALTHWATCH SALFORD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. General information

Healthwatch Salford is a company limited by guarantee (Reg. No: 09563358), incorporated in England and Wales and is registered with the Charities Commission (Charity No: 1171170). The registered office can be found on page 1. The members of the company are the Trustees named on page 1. In the event of Healthwatch Salford being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Healthwatch Salford 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.

2.2 Going concern

Funding from the local council is reviewed on an annual basis and has been secured until March 2024. At the time of producing this, due to Procurement Laws, the Healthwatch Salford contract has been put out to tender. The Trustees are satisfied that the charitable company has sufficient resources to continue operations for the foreseeable future and the financial statements have been prepared on a going concern basis.

2.3 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Page 9

(A company limited by guarantee)

HEALTHWATCH SALFORD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Accounting policies (continued)

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.9 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 10

(A company limited by guarantee)

HEALTHWATCH SALFORD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Accounting policies (continued)

2.10 Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Trustees consider that there are currently no significant estimates or areas of judgemental uncertainty.

4. Income from charitable activities

Unrestricted
funds
2023
£
Enabling communities to be heard
166,520
Unrestricted
funds
2022
£
Enabling communities to be heard
175,520
Total
funds
2023
£
166,520
Total
funds
2022
£
175,520

Page 11

HEALTHWATCH SALFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

5. Other incoming resources

Unrestricted Total Total
funds funds funds
2023 2023 2022
£ £ £
Engagement work 56,606 56,606 -

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2023
£
Enabling communities to be heard
209,458
Unrestricted
funds
2022
£
Enabling communities to be heard
208,012
Total
2023
£
209,458
Total
2022
£
208,012

7. Analysis of expenditure by activities

Activities
undertaken Support Total
directly costs funds
2023 2023 2023
£ £ £
Enabling communities to be heard 35,610 173,848 209,458

Page 12

HEALTHWATCH SALFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

7. Analysis of expenditure by activities (continued)

Activities
undertaken Support Total
directly costs funds
2022 2022 2022
£ £ £
Enabling communities to be heard 27,903 180,109 208,012

Analysis of support costs

Staff costs
Depreciation
Carriage Costs
Staff Development
Rent
Communication
Professional Fees
Licences & Subscriptions
Accountancy Fees
Insurance
Bank Charges
Enabling
communitie
s to b
2023
£
145,021
2,771
741
61
7,200
5,018
3,289
830
7,788
1,009
120
173,848
Total
funds
2023
£
145,021
2,771
741
61
7,200
5,018
3,289
830
7,788
1,009
120
173,848

Page 13

(A company limited by guarantee)

HEALTHWATCH SALFORD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

7. Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

Staff costs
Depreciation
Carriage Costs
Staff Development
Rent
Communication
Professional Fees
Licences & Subscriptions
Accountancy Fees
Insurance
Bank Charges
8.
Independent examiner's remuneration
Fees payable to the Company's independent examiner for the independent
examination of the Company's annual accounts
9.
Staff costs
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
Enabling
communities
to b
2022
£
155,145
2,584
277
1,843
7,200
3,372
1,476
120
7,028
914
150
180,109
2023
£
1,430
2023
£
134,295
7,016
3,710
145,021
Total
funds
2022
£
155,145
2,584
277
1,843
7,200
3,372
1,476
120
7,028
914
150
180,109
2022
£
1,300
2022
£
143,192
8,856
3,097
155,145

Page 14

HEALTHWATCH SALFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

9. Staff costs (continued)

The average number of persons employed by the Company during the year was as follows:

2023 2022
No. No.
Average number of employees 6 7

No employee received remuneration amounting to more than £60,000 in either year.

The key management personnel of the charity comprises the trustees and the chief executive as listed on page 1. The total amount of employee benefits (including employer pension contributions) received by key management personnel was £30,507 (2022: £39,517).

10. Trustees' remuneration and expenses

2023 2022
£ £
Philip Morgan Remuneration 4,889 4,747

During the year ended 31 March 2023, expenses totalling £ 216 were reimbursed or paid directly to 2 Trustees (2022 - £NIL to no Trustees). These expenses were purely relating to travel expenses.

11. Tangible fixed assets

Cost or valuation
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Computer
equipment
£
5,724
2,588
8,312
3,540
2,771
6,311

Page 15

(A company limited by guarantee)

HEALTHWATCH SALFORD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

11. Tangible fixed assets (continued)

Net book value
At 31 March 2023
At 31 March 2022
Computer
equipment
£
2,001
2,184

12. Debtors

Due within one year
Other debtors
Prepayments and accrued income
2023
£
-
2,325
2,325
2022
£
750
1,669
2,419

13. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
2023
£
2,042
3,117
3,600
1,716
10,475
2022
£
3,769
3,538
3,600
2,719
13,626

Page 16

HEALTHWATCH SALFORD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

14. Statement of funds

Statement of funds - current year
Balance at 1
April 2022
£
Unrestricted funds
Reserves
100,088
Statement of funds - prior year
Balance at
1 April 2021
£
Unrestricted funds
Reserves
132,580
15.
Analysis of net assets between funds
Analysis of net assets between funds - current year
Tangible fixed assets
Current assets
Creditors due within one year
Total
Income
£
Expenditure
£
223,126
(209,458)
Income
£
Expenditure
£
175,520
(208,012)
Unrestricted
funds
2023
£
2,001
122,230
(10,475)
113,756
Balance at
31 March
2023
£
113,756
Balance at
31 March
2022
£
100,088
Total
funds
2023
£
2,001
122,230
(10,475)
113,756

Page 17

(A company limited by guarantee)

HEALTHWATCH SALFORD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

15. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Unrestricted
funds
2022
£
2,184
111,530
(13,626)
100,088
Total
funds
2022
£
2,184
111,530
(13,626)
100,088

16. Pension commitments

The Charitable Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charitable Company in an independantly administered fund. The pension cost charge represents contributions payable by the Charitable Company to the fund and amounted to £319 (2022 - £485) were payable to the fund at the balance sheet date and are included in creditors.

17. Related party transactions

The Company has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Company at 31 March 2023.

Page 18