Digitally Signed Document Document ID: 33FC627721128A
Document Details
Filename: AS003-Charities report - 2024 - Final.pdf Client of: MHR Consultancy Ltd
Signature Details
| Name: | Susanne Morris |
|---|---|
| Email: | Susanne_morris@hotmail.com |
| Date & Time: | 07/11/2024 11:31:30 AM (GMT) |
| IP Address: | 82.35.73.116 |
| Signing Statement: | Absolute Support Leading Light confirms that the information is correct and complete to the best of their knowledge and belief. |
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| On behalf of: | MHR Consultancy Ltd |
|---|---|
| PDF digital certificate: | IRIS Software Group Limited |
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REGISTERED CHARITY NUMBER: 1183041
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
Absolute Support Leading Light
MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough GU14 6DQ
Absolute Support Leading Light
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
Absolute Support Leading Light
REFERENCE AND ADMINISTRATIVE DETAILS for the Year Ended 31 March 2024
TRUSTEES Ms A Reed Ms L H Pelier C T Lloyd (resigned 30.9.23) Ms S K Morris E Boyd (appointed 17.4.24) PRINCIPAL ADDRESS Ferneberga House Alexandra Road Farnborough GU14 6DQ REGISTERED CHARITY NUMBER 1183041 INDEPENDENT EXAMINER MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough GU14 6DQ
Page 1
Absolute Support Leading Light
REPORT OF THE TRUSTEES for the Year Ended 31 March 2024
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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 charity, Absolute Support Leading Light, was incorporated as a Charitable Incorporated Organisation ("CIO") on the 18th April 2019 with the Charities Commission of England and Wales.
OBJECTIVES AND ACTIVITIES
Objectives and aims
Absolute Support Leading Light ("ASLL") took over the services of Absolute Support London Limited in May 2019, and duly registered as a CIO with the Charities Commission. ASLL was set up to support adults with learning disabilities or mental health issues, living in the London Borough of Richmond upon Thames and surrounding areas to live independently. ASLL supports them to develop the capacity and skills needed to enable them to identify and meet their own needs and to participate more fully in society.
ASLL seeks to do this by
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providing support and supervision with an independent living philosophy in a homestyle environment.
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providing focused 1:1 time with our clients to support them to realise their existing skills and develop their potential, including using bespoke training to fit their individual needs.
The overall purpose of the organisation is for our clients to have the appropriate level of support to equip them to live as independently as they are able
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In 2023-24 ASLL provided integrated support for 9 clients in two fixed home environments, as well as outreach for 2 other clients in their own residential properties.
Next to supporting our clients and staff, our priority this year has been to strengthen and streamline our support systems, to improve efficiency and ensure consistency throughout the service, in readiness for our CQC application.
We had hoped to largely achieve this by implementing a recommended new digital record-keeping system but our plans were set back when support for the license for our preferred product was withdrawn from the UK. A suitable alternative , Nourish, has now been sourced and is currently being put into effect. While the clients are the focus of our Charity, our staff are of the utmost importance as well. ASLL always values it staff and our retention of care staff is high. We actively promote training and provide opportunities for all staff to increase their knowledge and improve their skills
We recognise our care staff for the consistency and quality of the support they provide. They continue to focus on enabling our clients to lead full and happy lives. We have embedded a comprehensive staff training matrix within the organisation. Staff training is key to ensure the safety of our clients and gives the staff the skills and knowledge to provide high quality, person centered care. We train support staff to understand and adhere to professional standards, ethics and guidelines. We also believe it supports staff retention.
The ASLL costumed Halloween party is an annual event, well attended by clients, friends and families, as were our New Years Eve and Coronation parties. Our clients help to plan, cater and decorate the rooms for these events.
A highlight of this year was our Service Holiday to Center Parcs, the first holiday provided since the pandemic. Clients impressed us by enthusiastically embracing the challenges of many new activities, gaining confidence whilst having a lot of fun
FINANCIAL REVIEW
Financial position
The results for 2023-24 show a surplus of £25,791, almost completely restoring the losses of the last two years. We were also able to thank our staff with a bonus at year end.
Our income improved as we increased our charges in line with inflation. Our use of a consultant as opposed to employing a CEO has proved economical and effective.
We did not spend what we had expected on our new digital recording system, equipment and training, as that had to be postponed until the current year.
Page 2
Absolute Support Leading Light
REPORT OF THE TRUSTEES for the Year Ended 31 March 2024
FUTURE PLANS
There has been no growth in the number of clients this year, despite requests for our services. Whilst it has been frustrating not to be able to meet this need, some time is needed to allow senior staff to settle into their new management roles and to consolidate our internal systems.
With our new digital system, Nourish up and running, we will be ready to commence our CQC application.
We have lost two long-serving staff members with young families to Teaching Assistant posts, and some student bank staff have completed their courses and gone into full time employment, so we need to mount a recruitment drive.
We are looking to employ an administrative assistant to replace help currently supplied on a voluntary basis by trustees.
Once we are CQC registered and fully resourced, we will be ready to grow and expand our client base.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
Trustees are recruited by election to the board after a vote by current Trustees. Currently two Trustees are family members of clients the Charity supports. The Trustees are actively looking to recruit further trustees with no prior link to the charity, and one has recently been appointed.
Trustees continue to attend appropriate governance training sessions to support their roles.
The trustees were most grateful to Treasurer Chris Lloyd, who resigned this year, for his contribution to the charity, and especially for his kindness in staying on as treasurer for an extended handover period.
Organisational structure
The Trustees meet monthly, with at least two Trustees needing to be present to make the meeting quorate. Decisions are voted upon by the Trustees.
Reporting into the Trustees and taking responsibility for the day to day running of the organisation is the Service Manager, Chinwe Feyisitan Soares
Organisation Change
We experienced a change of management in April '23 , when Service Manager Rosie Dickson left for family reasons. Consequently, the year to March '24 has been a period of reorganisation. Our Deputy Manager stepped up into the Service Manager role and two new Team Leader posts were created, one of which was filled internally, the other externally just before the end of the year.
We have found that a service of our current size does not justify the employment of a CEO, and since March '23 trustees have engaged an experienced consultant, Leonie Da Silva, to review our policies, procedures and systems. We believe that this is a judicious use of the organisation's finances and ensures a level of management we could not afford if we were to employ someone full-time as a fully paid-up employee.
As well as advising trustees, she has and continues to induct, mentor and train our new management team. Furthermore, she has carried out some group staff training. She has met with all service commissioners over Zoom. She provides an ongoing review into every aspect of our service, identifying where we can improve
COMMENCEMENT OF ACTIVITIES
The charity commenced activities on the 1st September 2019
Approved by order of the board of trustees on 11 October 2024 and signed on its behalf by:
Ms S K Morris - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABSOLUTE SUPPORT LEADING LIGHT
Independent examiner's report to the trustees of Absolute Support Leading Light
I report to the charity trustees on my examination of the accounts of Absolute Support Leading Light (the Trust) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Mark Blackwell The Chartered Institute of Management Accountants
MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough GU14 6DQ
11 October 2024
Page 4
Absolute Support Leading Light
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2024
| 31.3.24 | 31.3.23 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 1,007 | 1,007 | |
| Charitable activities | |||
| Supported Living | 468,686 | 441,589 | |
| Total | 469,693 | 442,596 | |
| EXPENDITURE ON | |||
| Charitable activities | |||
| Supported Living | 443,902 | 446,524 | |
| NET INCOME/(EXPENDITURE) | 25,791 | (3,928) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 95,786 | 99,714 | |
| TOTAL FUNDS CARRIED FORWARD | 121,577 | 95,786 |
The notes form part of these financial statements
Page 5
Absolute Support Leading Light
BALANCE SHEET 31 March 2024
| 31.3.24 Unrestricted fund Notes £ CURRENT ASSETS Debtors 4 4,789 Cash at bank 134,120 138,909 CREDITORS Amounts falling due within one year 5 (17,332) NET CURRENT ASSETS 121,577 TOTAL ASSETS LESS CURRENT LIABILITIES 121,577 NET ASSETS 121,577 FUNDS 6 Unrestricted funds 121,577 TOTAL FUNDS 121,577 |
31.3.23 Total funds £ 32,651 88,749 121,400 (25,614) 95,786 95,786 95,786 95,786 |
|---|---|
| 95,786 |
The financial statements were approved by the Board of Trustees and authorised for issue on 11 October 2024 and were signed on its behalf by:
A Reed - Trustee
S K Morris - Trustee
The notes form part of these financial statements
Page 6
Absolute Support Leading Light
NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
3.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 1,007 |
| Charitable activities | |
| Supported Living | 441,589 |
| Total | 442,596 |
| EXPENDITURE ON | |
| Charitable activities | |
| Supported Living | 446,524 |
| NET INCOME/(EXPENDITURE) | (3,928) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 99,714 |
continued...
Page 7
Absolute Support Leading Light
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| TOTAL FUNDS CARRIED FORWARD 4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments and accrued income 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Taxation and social security Other creditors 6. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
Unrestricted fund £ 95,786 31.3.24 31.3.23 £ £ 2,909 30,773 1,880 1,878 4,789 32,651 31.3.24 31.3.23 £ £ 687 1,643 11,429 7,790 5,216 16,181 17,332 25,614 Net movement At At 1.4.23 in funds 31.3.24 £ £ £ 95,786 25,791 121,577 95,786 25,791 121,577 Incoming Resources Movement resources expended in funds £ £ £ 469,693 (443,902) 25,791 469,693 (443,902) 25,791 Net movement At At 1.4.22 in funds 31.3.23 £ £ £ 99,714 (3,928) 95,786 99,714 (3,928) 95,786 |
|---|---|
continued...
Page 8
Absolute Support Leading Light
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024
6. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| I Unrestricted funds General fund TOTAL FUNDS |
ncoming Resources Movement resources expended in funds £ £ £ 442,596 (446,524) (3,928) 442,596 (446,524) (3,928) |
ncoming Resources Movement resources expended in funds £ £ £ 442,596 (446,524) (3,928) 442,596 (446,524) (3,928) |
|---|---|---|
| (3,928) |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.22 | in funds | 31.3.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 99,714 | 21,863 | 121,577 |
| TOTAL FUNDS | 99,714 | 21,863 | 121,577 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| I Unrestricted funds General fund TOTAL FUNDS |
ncoming Resources Movement resources expended in funds £ £ £ 912,289 (890,426) 21,863 912,289 (890,426) 21,863 |
ncoming Resources Movement resources expended in funds £ £ £ 912,289 (890,426) 21,863 912,289 (890,426) 21,863 |
|---|---|---|
| 21,863 |
7. RELATED PARTY DISCLOSURES
Three Trustees, A Reed, CT Lloyd & S K Morris all have relatives who are users of the services provided by the organisation. All transactions are on the same basis as other users of the service and the relevant Trustee abstains from voting if the discussion affect their individual relative.
Page 9
Absolute Support Leading Light
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2024
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2024 |
||
|---|---|---|
| 31.3.24 | 31.3.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 1,007 | 1,007 |
| Charitable activities | ||
| Residential Care Income | 468,686 | 441,589 |
| Total incoming resources | 469,693 | 442,596 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 357,382 | 381,577 |
| Social security | 24,780 | 33,099 |
| Pensions | 6,992 | 8,184 |
| Insurance | 5,639 | 5,508 |
| Travel and subsistence | 136 | 265 |
| Computer & IT | 1,405 | 271 |
| Client events and outings | - | 344 |
| Subscriptions | 1,321 | 1,786 |
| Staff Training | 240 | 3,575 |
| Professional Fees | 30,736 | 1,808 |
| Subcontractor | 480 | - |
| Staff Entertainment | 957 | 421 |
| 430,068 | 436,838 | |
| Support costs | ||
| Management | ||
| Telephone | 370 | 391 |
| Postage and stationery | - | 224 |
| Sundries | 323 | 649 |
| 693 | 1,264 | |
| Finance | ||
| Bank charges | 240 | 290 |
| Governance costs | ||
| HR Consultancy Fees | 4,435 | 2,475 |
| Accountancy Fees | 4,980 | 4,020 |
| Consultancy and Legal Fees | 3,486 | 1,637 |
| 12,901 | 8,132 | |
| Total resources expended | 443,902 | 446,524 |
| Net income/(expenditure) | 25,791 | (3,928) |
This page does not form part of the statutory financial statements
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