COMPANY REGISTRATION NUMBER: cHARy REGISTRATION NUMBER: 1177025 Community Care & Wellbeing Service (CCAWS) Unaudited Financial Statements For the period ended 31 January 2024 SAK2020 LTD. Chartered Certified Accountants Broadway House Broadway Cardiff CF24 1PU
Community Care & Wellbeing Service (CCAWS) Financial Statements Year ended 31 January 2024 Page Trustees, annual report (incorporating the directorfs report) Independent examinerfs report to the trustees statement of financial activities {including income and expenditure account) Statement of financial position Notes to the financial statements The following pages do not fom) part of the financial ststements Detailed statemenl of financial actNities 14 Notes to the detailed ststement of financial activities 15
Community Care & Wellbeing Service (CCAWS) Trustees. Annual Report (Incorporating the Director's Report Year ended 31 January 2024 The trustees. who are also the directors for the purFM)ses of cornpany law. present their report and the unaudited financial statements of the charity for the year ended 31 January 2024. Referenc• and administrdtlve details Registered charity name Community Care & Wellbeing Service ICCAWSI Charity regbtration number 1177025 Company registratlon number Principal office and registered Th¢ trustees Mrs S Khan DrA Ubeysekara Dr M Hasan MBE Mr R Syed Fr. S Johes Independent examiner SAK2020 Ltd. Broadway House Broadway Cardrff CF24 1PU Obiectivgs and actfvitles To serve the local communty with specialist help for nkntal illthealth through support groups, eounselling, advocacy. and befriending. The core prinpIeS of CCAWS focus on delwering techniques thal can be used lo improve peoples mental. social. emotional, and spiiitual strength and ultimately increasing wellbeing in the cornmunty as a whole. CCAWS aim lo provide support to all who need il 11 specialises in supporting people from the Black Asian Minority Ethnic communities which is culturally and fatth sensits've to those that require it. Achievernents and perf0mnCe This has been our 5th year sinc* rebranding to Communty Care and Wellbeing SeNice from ISSA Wales. In serving the mental heakh and wellbeing needs of South Wales diverse community. it has been a busy year. Counselling thrOh Several languages has been the primary se[Vi in addition to befrnding. We remain a fatth and cultural specific Servi working wtth the dient being ntral. We have conlinued to focus on diversity supFx)rting a wide range of people of drfferent ages, gender. ethnicities and socioeconomic background5, disabilities and other personal identities. Principle work in this year has been through contts to provide SellIng to GP referred clienls, bereavement SUPF)Ort. working wtth students of colleges and Trlatw)nship ¢ounselling. Vve have many clients who are self-referred. We ppOse to conts.nue this work and develop in support of stsff from business and statutory services.
Community Care & Wellbeing Service {CCAWS) Trustees. Annual Report (Incorporating the Directorfs Report) {conUnued) Year ended 31 January 2024 Plans for future periods CCAWS aim to develop a 'one stop shop. that wll compleThnt and support existing seNices. We a aware there is a need for befriending, advocacy and counselling setVTrCES With current service providers struggling to rreet demand. Through the support of volunleers. the project aims to redu isolation and loneliness. The Servi has the local community in mind delivering a seNice whh is holist and clEnt led with the client at the heart of the support. CCAWS aims to SUre long term funding to be able to recruit dedic*d members of staff across all three strands of befriending. advocacy and counselling as well provide peer support and psycho-educalion workshops. Small ¢ompany provlslons This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exeMpln. The trustees, annual report was approved on .... .. trustees by." Dr M rasaD MBE Trustee
Community Care & Wellbeing Service (CCAWS) Independent Examinerfs Report to the Trustees of Community Care & Wellbeing Service (CCAWS) Year ended 31 January 2024 I report to the trustees on my examinab'on of the financial statements of Cornmunity Care & Wellbeing Service {CCAWSI {'Ihe tharity.) for the year ended 31 January 2024. Responsibilities and basis of report As the trustees of the company land also its directots for the purposes of company law) you are sponsible for the preparation of the finanaal statements in accordance with the requirements of the Companies Act 2006 Ilhe 2006 Act'l. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 A¢1 and are eligible for independent examination. I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 1.the 2011 Act'l. In carying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Indepgndent examinorfs ststement I have cornpleted my exarninath"on. I confim that no matters have come lo my attention in connection with the examination giving me cause to believe- counting rerdS We not kept in respecl of Ihe Charity as required by section 386 of the 2006 Act, or the financial statements do not accord with those r[d5", or the financial statenIS do not compty with the acs)unting requirernents of section 396 of the 2006 Act other than any requirement that the accounls gtve a 'tme and fair. view which is not a matter COndered as part ofan independent examination" or the financial statements have not been prepared in accordance with the methods and principles of the Statement of ReC0mnnded Prdcbce for accounting and reports.ng by charities applicable to charities preparing their ac(x)unls in accordance with the Financial Reporting Standard applicab5e in the UK and Republic of Ireland IFRS 102). I have no concerns and have come across no other Matte in connection with the examination lo which attention should be drawn in this rewrt in order to enable a proper understanding of the accounts to be reached. zqi 2olt. Independent Examiner SAK2020 LTD. Chartered Certified Accountants Broadway House Broadway Cardiff CF24 1PU
Community Care & Wellbeing Service (CCAWS) Statement of Financial Activities (including income and expenditure account) Year ended 31 January 2024 2024 Restricted fvnds Total funds Total funds 2023 Unrestricted fijnds Income and endowments Donations and legacies Total income 58,919 58.919 107,262 107.262 166,181 166.181 178,078 178.D78 Expenditure Expendilure on raising funds". Costs of raising donabons and legacies Total expenditure 59.755 107.262 167.016 118.112 59.755 1Q7.262 167.016 118,112 Net {expenditUTe)lincomo and net Movement in funds {836) 18351 59,966 Reconciliation of funds Total funds brought forward Total funds carried forward 148,342 147.5C 148,342 147,506 88,376 148.341 The statement of financial activities includes all gains and bsses recognised in the year. All income and expenditure derive from conbnuing aCti¥e5. The notes on pages 6 to 12 lonn part ofthese financlal statsments.
Community Care & Wellbeing Service (CCAWS) ststement of Financial Position 31 January 2024 2024 2023 Nots Fixod assets Tangible fixed assels 3,651 4,564 Current assets Cash at bank and in hand 147,333 149,620 Creditors: amounts falling due within one year Net current assets 3.477 5,842 143.778 143.856 Total assets less current liabilities 147.507 148,342 Funds of the charty Restricted funds 147,S06 147,506 148.341 Total charity funds 10 148,341 For the year ending 31 January 2024 the charty was entrtled to exemption from audit under section 477 of the Companies Act 2006 relab.ng lo small companies. Directors. responsibilities.. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476" The directors acknowtedge thr responsibilities for comptying with the requirements of the Act with respect to accounting records and the preparation of fjnancial statements. These financial statements have been prepar in accordan with the provisions applicable to companies subject to the srnall cornpanies. regime. These financial statements were approved by the board of trustees and authorised for tssue on 24./o.7/.2d¢, and are signed on behalf of the t*)ard by Dr M Hasan MBE Trustee The notes on page5 6 to 12 fomi part 0fth finaneial statements.
Community Care & Wellbeing Service (CCAWS) Notes to the Financial Ststements Year ended 31 January 2024 Statement ol compliance These financial statements have been prepared in Compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republ of Ireland,, the Statement of Recornrnended Practi applicable to chatities preparing their ac(x)unls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Iteland (FRS 102} (Charities SORP IFRS 1021) and the Companies Act 2006. Accountlng policles Basis of preparation The financial statements have been prepared on the historical cost basis. as modified by the revaluation of certain financial assets and liabilths and investnnl properties measured at fair value through income or expenditure. The financial statennls are prepared in sierling. whh is the functional currency of the entity. Going ¢on¢em There are no material uncertainties about the charity's ability io continue. Fund aecountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted ftjnds earmarked by the trustees for particular fvre project or commitment. Reslncted funds are subjected to resth"ctions on their endItUre declared by the donor or through the terms of an appeal. and fall into one of Iwo sutKlasses: restricted income fijnds or endowment funds. Incoming resources AJI incoming resources are included in the statement of financial activib.es when entitlement has passed to the charity.. il is probable that the e(x)nomic benefrts associated with the transaction will flow lo the charity and the amunt can be reliably measured. The following specific policies are applied to paitul8r categories of income" income from donations or grants is reccgnised when there 15 evidence of entitlement to the gift. receipt is probable and its amount Can be measured reliabty. legacy income is recogni%ed when receipt is probable and enternent is established. income from donated gc>)ds is measured at the fair value of the goods unless this is impra¢ti¢al to measure rellay. in which case the value is derived from the cost to the donor or the estimated resale value. Donated faulities and services are recognised in the accounts when received if the value can LE reliably rneasu. No arnunts are included for the contribution of general voluntee. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is dasSifd as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent. in which case it may be regard&J as restricted.
Community Care & Wellbeing Service (CCAWS) Notes to the Financial Statements (cu8d) Year ended 31 January 2024 Accounting policies {conllnuedJ Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered. and is dassified under headings of the statement of financial acltvities to whith il relates.. expenditure on raising ftjnds includes the costs of all fttndraising activities. events. n-charitable trading activities. and the saye of donated go¢)Ys. expenditure on charitable acb'vilies includes all costs inJJrred by a charity in undertaking activities that fvrther ils charitable aims for the benefft of its beneficiaries. including those support costs and costs relating to the govemance of the charity apportioned lo charitable livib"e5. other expenditure indudes all expenditure that is neither reL*d to raising fvnds for the chanty nor part of its expenditure on charitable aclivities. All costs are allocated lo expenditure categories reftecting the use of the resource. Direct costs attributable to a single are allttaled directty to thal activity. Shared costs are apporboned beiween the activities they contribute to on a reasonable. jusb"fiable and consi51enl basis. Operatlng leases Lease payments are recognised as an exnse over the lease term on a slraight4ine basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term. on a straighl-line basis. Tanglble assets Tangible assets are initsalty recorded at cost. and Slsbsequendy stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the dale of revaluation less any subsequent ac¢umulated depreciation and subsequent accumulated impaimient losses. An increase in the carrying aUnt of an asset as a resull of a revaluation. is recognised in other recognised gains ar losses. unless it reverses a charge for impairmenl that has previously been retx)gnised as expenditure within the statement of financtal activitses. A decrease in the carrying arnount of an assel as a result of revaluation, is recognised in other recogni5ed gains and losses, except to which it oftsels any previous revaluation gain. in which case the loss is shown within other recogni5ed gains and losses on the statement of financial acts"vities. Depreciation Depreciation is calculated so as lo write off the cost or valuation of an asse( less its residual value. over the useful economic life of that assel as follows= Impairment of fjxed assets A review for indicators of impairment is carried out at each reporting date. wf(h the recoverable amount being estimated where such indicators exist. ere the carrying value exceeds the recoverable amount. the asset is impaired accordingty. PrK)r impaimients are also reviewed for possible reversal at each repott'ng date.
Community Care & Wellbeing Service ICCAWS) Notes to the Financial Statements (conllnued) Year ended 31 January 2024 Accountlng policies (continued) Impaimient of flxed assets (¢(Jrfipufjd) For the purposes of impairmenl testing. when it is not possible to estimate the recoverable amount of an individual asseL an esb'male is male of the recoverable amDunl of the cash%eneraling unit lo which the asset belongs. The cash-generating unil is the smallest identifwble group of assets that indudes the 85set and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impaimienl testing of gc(#fvrill, the goc#Jwll a(4uired in a business combination is, from the acquisition date. allocated to each of the cash%eneratirKJ units that are expected to benefit from the synergies of the Com-nal0n. irrespective of whether other assets or liabilib'es of the chanty are assigned to those units. Financial instruments A financial asset or a financial liability is recognised onty when the charty trfomes a party to the conlrxlual provisions of the instrument Basic financial instruments are inrtialty recognised at the anK)unl receivable or payable including any related transaction costs. Current assets and current liabileS are subsequently nEasured at the cash or other oonsideration expected to be paid or received and not discounted. Debt instruments are subsequenty measured at arnortised (x)st. ere investments in shares are publicty ts3ded or their fa value can otherwise be measured reliably. the investment 1$ subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investrr*nts are subsequently measured at cost less impairrnent. Other ffinanaI instmrnents. induding derivalives. are initialty recognised at fair value, unless payment for an asset is defetred beyond normal business temis or financed at a rale of interest that is not a market rate. in which case the asset is measured al the present value of the future payments discounted at a market rate of interest for a simiLar debt inslnjment Other financial instruments are subsequenuy measured at fair value, with any changes recognised in the statement of financial a¢tivtties. with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at Cost or amortised cosl are reviewed for objecb.ve evidence of impairment al the end of each reporb.ng date. If there is objective evidence of Impairrnen( an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was rewnised. For all equity instrument5 regardless of significan. and other financial as5els that are individually significant, these are assessed individually for impairment. Other finala1 assets are either assessed individually or grouped on the basis of similar risk Characteristics. Any reversal$ of impairnent are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the ¢arrying amount wou have been had the impaimienl not prevDusty been recoJnised.
Community Care & Wellbeing Service (CCAWS) Notes to the Financial Statements (continuedj Year ended 31 January 2024 Accounting policies fcontlnued) Defsned ¢ontribution plans Colltribulions lo defined contribution plans are reco9nised as an expense in the period in which the related setviTr is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refvnd. VQhen conlributions are not expected to be seiued wholly within 12 months of the end of the reporting dale in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Donatlons and legacies Unrestricled Funds Restricted Total Funds Funds 2024 Donations Donations Madina House Trust Tudor Trust WC V A General Lloyds Grant BSG GrantlACE CAVC Grant CDF & Vale ULHB Grant-North Cluster Unpaid Carers Grant-BereaVeffnt Counselling Fund GVS Grant 33.919 33,919 24,000 32,583 24,000 32,583 25.000 25.000 18.459 1 8,459 24,915 2,750 4,555 107,262 24,915 2,750 4,555 166,181 58.919 Unrestrled Funds Restricted Total Funds Funds 2023 Donations DonatnS Madina House TTUSI Tudor Trust WC V A Genetal Lloyds Grant BSG GranUACE CAVC Grant CDF & va ULHY Grant-North Cluster Unpaid Carers Grant-Bereavement Counselling Fund GVS Grant 18.348 18,348 24,000 42,800 39,330 2,250 12,013 6,200 30,887 2.250 24.000 42,800 39,330 2.250 12.013 6.200 30.887 2.250 20.598 157.480 178,078
Community Care & Wellbeing Service (CCAWS) Notes to the Financial Ststements (contfnued) Year ended 31 January 2024 Costs of raising donations and legacies Unrestricted Funds Restricted Total Funds Funds 2024 Wages and salaries Pension costs Equipment Rentsl Rent Rates & water Light & heat Repairs & maintenance Insurance Counsellingl ConsuRancy fees Sundry Expense Professional fee$ Telephone DBS Checkl 0fe Expense Depreciation Training course IT Maintenan Supervision Cost Cleaning & fefvjse Collection P051age, Printing & Stab'onary Volunteer Expense 12.281 1.617 432 74.172 86,453 1,617 432 12.000 1,700 4.109 3.849 1,216 21.090 1,201 17.280 4.950 1,242 913 1,295 3,577 2,409 1,005 595 83 12.000 1.700 4.109 3.849 1.216 21,090 1.201 17.280 4.950 1.242 913 1,295 3,577 2,409 1.005 595 59,755 107,262 167.016 Unrestricted Funds Restricted Total Funds Funds 2023 Wagès and salaNes Pension costs Equipment Relltsl Rent Rates & water Lsght & heat Repairs & maintenance Insurance Counsellingl Consultsncy fees Sundry Expense Professional fees Telephone DBS Checkl Expense Depreciation Training course IT Maintenar Supervision Cost Cleaning & refuse Collection Postage, Printing & Stationary Volunteer Expense 12.288 365 63.126 75,414 365 13.000 13,000 2.266 5.223 5.223 768 585 6.828 1.202 825 5,206 861 902 768 585 6.828 663 825 5.206 539 1,788 1,380 1,788 1,380 1,056 359 1,056 359 39 29.908 88.205 118,112 10
Community Care & Wellbeing Service (CCAWS) Notes to the Financial Statements {cOned} Year ended 31 January 2024 Net lexpenditure)fincome Net lexpenditureifincome is slated after chargingl(crediting)'. 2024 2023 Depreciation of tangible red assets Operating lease rentals 913 432 902 staff costs The total staff costs and employee benefits for the reporting period are analysed as follows". 2024 2023 Wages and salaries Employer contributions lo pension plans 86,453 1,617 88,070 75.414 365 75.779 The average head count of employees during the year was Nil {2023: Nill. No employee received employee beneffts of more than £60.000 during the year {2023". Nill. Tangible flxed assets Equipment Cosl At 1 February 2023 and 31 January 2024 Depre¢iation At 1 Febwary 2023 Charge for the year At 31 January 2024 Carrylng amount At 31 January 2024 At 31 January 2023 7.315 2.751 913 3,664 3,651 4.564 Credltorn: amounts falling due within one year 2024 2023 Social security arKt other taxes 3,477 5,842 Pensions and other post retirement beneffts Deflned contrlbutlon plans The amount Tecognised in income or expenditure as an expense in relation io defined contribution plans was £1,61712023.' £3651. 11
Community Care & Wellbeing Service (CCAWS) Notes to the Financial Statsments (wntlnuedj Year ended 31 January 2024 10. Analysis of charitable funds Unrèstrlcted funds At 1 February 2 023 At 31 January 2 024 IoMe Expendilure General funds 148.342 58.919 159.7551 147.506 At 31 January 2 023 1 February 2 022 Income Expendilu General funds 88.376 20.598 129,908) 79,066 Restrlcted funds At 1 February 2 023 At 31 January 2 024 Income Expenditure Restricted Fund 1- desc in alcs 107.262 (107,2621 At 1 February 2 022 At 31 January 2 023 Income ExpendTture Restricted Fund 1- des¢ in alcs 157.480 (88.2051 69,275 12
Community Care & Wellbeing Service (CCAWS) Management Inforniation Year ended 31 January 2024 The following pages do not fomi part of the financial statements. 13
Community Care & Wellbeing Service (CCAWS) Detailed Statement of Financial Activities Year ended 31 January 2024 2024 2023 Income and endowrnents Donations and legacies Donations Madina House Trusi Tudor Trust W C V AGeneral Lloyds Grant BSG GrantlACE CAVC Grant CDF & Vale ULHB Granl-North Cluster Unpaid Carers Gmnt-Bereavement Counselling Fund GVS Grant 33,919 24,000 32,583 18,348 24,000 42,800 39.330 2.250 12,013 6.200 30,887 2.250 25.000 18,459 24.915 2.750 4.555 166.181 178.078 Total In¢ome 166.181 178,078 Expenditure Costs of Taislng donallons and legacles Wages and 5a1aries Pension costs Operating leases Rent Rates and water Light and heat Repairs and maintenance Insurance Motor vehicle expenses Other motorltravel costs Legal and professional fees Telephone Other office costs Depreciation Impairment reversal DetsiledSOFAFxpendiiureOnRaisingDonattonsType1H DetsiledSOFAFxpenditureOnRaisingDonalionsType2H DetailedSOFAExpenditureOnRaisingDonalionsType3H DetsiledSOFAExpenditureOnRaisingDonationsType4H DetailedSOFAExpenditureOnRaisingDonationsType5H 86,453 1,617 432 12.000 1.700 4.109 3.849 1.216 21.090 1.201 17,280 4.950 1.242 913 1.295 3,577 2,409 1.005 595 83 75.414 365 13.000 2,266 5.223 768 585 6,828 1.202 825 5,206 902 1,788 1,380 1,056 359 84 167,016 118,112 Total expenditure 167,016 118,112 Net lexpenditureyincorne {8351 59,966 14
Community Care & Wellbeing Service (CCAWS) Notes to the Detailed Ststement of Financial Activities Year ended 31 January 2024 2024 2023 Costs of ralsing donations and leyacles Costs of raising donations and le9acies- Donations Wages and salaries Penston costs Equipment Renlal Rent Rates & water Light & heal Repairs & maintenance Insurance Counsellingl Consultancy fees Sundry Expense Professional fees Telephone DBS Che¢kJ Office Expense Depre¢ialion Training course IT Maintenance SUperv10n Cost Cleaning & refuse Collection Postage, Printing & Stationary Volunteer ExFense 86,453 1,617 432 12,ODO 1,700 4,109 3,849 1.216 21.090 1.2D1 17.280 4.950 1.242 913 1,295 3,577 2,409 1,005 595 83 75,414 365 13.000 2,266 5,223 768 585 6,828 1,202 825 5,206 861 902 1,788 1,380 1,056 359 167.016 118.112 Costs of raising donations and legacies 167,016 118,112 15