Registered Charity No. 1186457 Company No. 12124874 ST AUGusllNE'S COMMUNITY CARE TRUST TRADING NAME HOMELINK TRusfEES' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022
ST AUGUSTINE’S COMMUNITY CARE TRUST FOR THE PERIOD ENDED 31 DECEMBER 2022
CHARITY INFORMATION
Permanent Trustees The Ven. Richard Frank Revd Canon John Kafwanka Kaoma Lay Trustees/Directors Ms Lesley Low – Appointed 15[th] March 2023 Mary Mellor- Resigned 18[th] January 2023 Dr Rita Harris – Appointed 18[th] January 2023 Steve Monaghan Alnoor Samji Dr Lesley Seddon (Chair) Michael Horsley Carolyn McCombe John Lord Roubina De Winton Chief Executive Officer Jacqui Parris Charity Number 1186457 Company Number 12124874 Registered address Homelink Day Respite Care Centre Hospital Bridge Road Twickenham Middlesex TW2 6DE Independent Examiner Stephen B McAlpine SBM Associates Limited, trading as SBM & Co 24 Wandsworth Road London SW8 2JW
Homelink Trustees. Annual Re ort for the Year Endin 31¢ December 2022 l. Ob ectives and Activities Based in Whitton. Twickenh3m. Homelink was started In 1997 in a church hall. by members of the congregation of St. Augustine's of Canterbury Church. who sawtherewas a need for a day respitefacility offering family carers a mLJch-needed break from their caring duties. Twenty-six years later we now have a purpose-built centre, setving the wider community, where we offer three main services: day respite care and support in the centre, respite support in people's homes, and direct SUPPOrt for carers. Our income in 2022 was £385.220. we employed 4 full time and 21 part time staff and were supported by around 44 volunteers. The charitvs overall objective and defining purpose is to provide support and care to local people with a long-term illness, disability, or mental health issue, thereby giving respite to their carers. 2. Achievements and Performance in 2022 We are proud ofthe waywe supported our clients and carersthroughout Covid and duringthe aftermath, which is still being felt. A summary of our main achievements since 2021 include.. Establishing direct support for carers and raising funding for this,. Receiving consistently excellent feedback from carers and clients; Achieving glowing results in Investors in People accreditation for the fourth time: Da Centre Across the year. 104 clients benefitted from the care and support offered in our day centre, giving carers regular respite. safe in the knowledge that the person they cared for was being looked after in 3 safe, stimulating, and person-centred environment by a team of trained staff and volunteers. The feedback we received demonstrated that the social interaction at the centre led to reduced feelings of isolation and an improvement in the wellbeing of the people we cared for and their carers. Clients recelved a home cooked meal and a varied programme of enjoyable and stimulating artivities which included music therapy, reminiscence exercises, inter-generational work, movement classes, craft sessions, virtual reality, quizzes, gardenin& cookery, musical entertainment. singin& dancin& discussion groups, poetry, and Platinum Jubilee tea parties. We worked with a range of partners to provide activities and entertainment including Otakar Kraus MusicTrust, BrighterTogether, Richmond Music Trust and local schools.
2022 continued to be a challenging year for the centre with client numbers lower than before the pandemic. We also saw a higher level of need amongst new referrals to the service and consequently a higher client turnover than before the pandemic. Carer Su ort Service Homelinws Carer Support Service gave direct help and support to 91 individual carers throughout 2022, thanks in part to funding given bythe Hampton Fund. The seNice offered regular meetings, information. signpostin& one-to-one advice, informal emotional and practical support, to carers of people with dementia. Additionally, we ran several social events and activities for carers, including coffee momings, afternoon teas, and craft sessions, providing opportunities for carer5 to 50cialise whilst receiving peer support. Carers were also able to attend regular music therapy, thanks to our collaboration with Otakar Kraus Music Trust. IX. In December, we were delighted to receive confirmation of funding from the Reaching Communities Lottery Fund, enabling usto expand and continue to offerthis support beyond 2022. Throughout the year, we continued to work in partnership with Richmond Carerfs centre as part of the Richmond Carerfs Hub, to deliver fortnightly support groups to those caring for a partner or a parent with dementia. This ongoing work is part of a 3-yearsub-contract funded by Richmond Council. Homelink at Home Homelink provided respite support at home to 12 clients who were unable to attend the centre. During these visits our clients benefited from an individualised and engaging artivity programme including reminiscence. games. qui22es, arts and crafts. and seasonal. themed attivities as well as emotional support.
- Financial Review Flnancial Statements The financial statements, including the notes. have been prepared in compliance with the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charitie5" 2015 IFRS 1021. The analysis of income and expenditure reflects the classification of activtties. together with costs relating to administration. statement of Financlal Activities The Statement of Financial Artivities is shown on page 12. with a more detailed analysis of income and expenditure within the notes to the financial statements. The total income for the year was £385,22012021: £340,295). Incorne from client fees increased by £83,602, however this was offset by falls in grants of £23.020 ond HMRC Furlough grant of £20,002. Total expenditure for the year increased slightly to £439,313 12021: £434,901). The main itern of expenditure is Staff Costs which were £28S,689, £728 lower than 2021. Homelink has an excellent record of managing and controlling its Costs. and this is of paramount importance as Homelink emerges from Covid with lower client numbers. Principal funding sources The charity is largely dependent upon client fees and grants which made up 87.5% of total income. Thi5 income was supplemented by the small contract with Richmond Carers for carer 5UPPOrt services. and donations from individual donors and companie5. A full list of grants and donations received is set out in notes 2, 3 and 5 to the accounts. 2022 continued to be a challenging year for Homelink, resulting in a net loss of £58,27212021 £86,214). The main driver of this loss was client numbers which did not recover to the pre covid levels. Balance Sheet The above result led to a reduction in net assets of £58.27212021: reduction of £86,214), which produced a combined fund balance of £1,192,26712021.' £1,250.5391 at year end. The analysis of the funds can be found in note 17, with the movements within each fund detailed in note 18. Overview In 2022 the Homelink centre was fully opened with no restrictions, however client attendance numbers of around 82 per week were still well below pre-covid levels of 125 per week. The pandemic resulted in people with dementia and their carers feeling more vulnerable, and this made it difficult for both existing and new clients to rnake the decision to attend Homelink. A financial break-even position for Homelink is around 100 client attendances per week lassuming all other income sources remain constantl. Client numbers are gradually rising and we are hoping to achieve 100 client attendances per week in the latter stages of 2023. The charity has been assessed by the independent examiner as a going concern and we are confident that in 2023 we will be much closer to our objective of breaking-even. Homelink is determined to overcome the challenge of clients, reluctance to leave home and is focused on reaching out through multiple channels to the many vulnerable and socially isolated people in our locale. Our income and its sources Homelink's total income increased by 13.2% to £385,220 in 2022.12021- £340,295}. The main income source supporting Homelink's operations continued to be Client Fees. Hornelink experienced a steady and significant increase in client numbers, and consequently an increase in fees of 52.5% to £242,930 in 2022 (2021= £159,328).
Grants income continued to be an extremely important source of income for Homelink, however it fell by nearly 20% to £94,264 in 202212021- £117,284) when Covid emergency grants were no longer available. Grants in 2022 included income from Hampton Fund 1£35,0001, Mercers (£5,000), Richmond Council {£17.1661, Morris Beneficent1£4,OOJI and Garfield Weston1£20,0001. Homelink continued to receive great support from people and organisations that were touched by our mission. Total donations in 2022 were £29.033, a slight reduction of £1,171 compared to 2021. Income from investments increased marginally to £4.02612021: £3,482) Managed cost Total costs had a sm211 Increase of 1% or £4.412 to a total spend of £439.313 comparing to £434,901 in 2021. Overall costs are very well managed with the total spend being consistent over 2021 and 2022. Higher levels of cleanliness due to Covid resulted in cleaning costs rising by 20% to £15,163 in 2022 from £12,567 in 2021. Investment policy The Trust Deed states, "Any part of the capital or income of the Trust Fund which may not for some time be imrnediately required for the purposes aforesaid, may until so required be invested by the Trustees in or upon any investments for the time being authorized by Law." It also states that all property and funds shall be applied to the objerts of the Trust. At the 31st of December 2022 Homelink had a cash balance of £49.264 to fund current expenditure and a cushion to deal with any shortfall. Homelink ha5 a further reserve of £66.940 Iwdlued as at 3111212022} invested in M&G Charifunds. a unit-based fund investing in mainly UK equities designed specificalty for charities. Homelink could sell these funds and receive cash in less than 10 days if needed. The funds invested with M&G Charifunds receive a variable yield dependent on the dividends of the equities within the fund. These investments are market valued at 31st December and any gain or loss is recognised In the Statement of Financial Activities. All deptssit moneys (but not Charifundsl are protected by the FSCS up to the current limit of £85.000 per deposit. Reserves Policy Our policy is to maintain unrestricted reserves of approximately 3 to 6 months of operating costs Wtthin the General Fund. This will allow the Charity to have the option of developing new services or expanding current ones in line wrf(h the changing needs of the community. It will also ensure that delays in receipt of expected income do not interrupt services or cause financial difficulty for the Charity- In addition, it enables the Charity to survive unexpected setbacks and problems arising from internal or external causes such as Covid. The total of £77.766 {2021- £107.6681 equated to approximately 2 months. This position is considered to be low and will be monitored c105ely in 2023. Risk management The trustees have as5e55ed the major risks to which the charity is exposed, in particular those relating to the operation and finance5 of the charity- Systems are in place to minimise exposure to the major risks, with a risk management register in place and reviewed at least annually by the trustees. The charity operates planning and budgeting systems within an annual budget approved by the Trustees. Any significant changes are subject to Trustees, approval. Comparison of artual performance to approved budgets is undertaken on a monthly basis.
- Governance St. Augustine's Community Care Trust {trading as Homelinkl is a charitsble company limited by guarantee. th The organisation was incorporated and registered as a new charity on 25 July 2019 and remained dormant until l January 2020. Prior to this, St. Augustine's Community Care Trust (Homelink) was trading as unincorporated charity number 1047856. A Memorandum of Association sets out the object5 and powers of the organisation and it is governed under the Articles of Association. The Directors of Homelink are also the Charity Trustees in accordance with charity law. The Board consists of a minimum of 3 and a maximum of 12 members, comprised as follows: 2 x Ex-officio Trustees: The Vicar of the church of St. Augustine's of Canterbury. situated in Whitton, Middlesex. o The Archdeacon of Middlesex in the Diocese of London {Kensington Episcopal Areal. Up to I person nominated by the PCC and appointed by re501ution of the Board. Up to 9 other people appointed by resolLrtion of the Board. Vacancies are advertised locally, and candidates are interviewed by a panel of 2-3 Trustees and the CEO. Trustees come from a range of backgrounds including adult social care. finar¢ce, law and commerce, and many have lived experience as unpaid carers. We conduct regular surveys and consult clients and carers daily. Our person-centred activity programme is designed in accordance with the individual needs and interests of our clients and carers. All trustees are required to attend training on the role of the trustee and have had regard to the Charity Commission's guidance on public benefit. There were no changes to trustee membership during the period. The Board is required to meet a minimum of 6 times per year and the quorum for a board meeting is 6 trustees. During 2022. the board met 10 times.
- Mana ement and Staffin Structure Day to day running of the charity is delegated to the Chief Executive Officer who leads a Management Tearn representing the key functions of the organisation. Following the departure of the Care Lead in April 2022. the management structure was revised to rneet the changing needs of the service, in particular the urgent priority to increase client numbers, the coordination and management of volunteers, activity plannin& and leadership of the day-to-day sessions within the centre itself.
The previous structu. detailed in Figure I was created in response to the pandemic when we had a significantly redUd number of volunteers. no entertainers and were introducing the Homelink at Home service. The new structure, detailed in Figure 2, better inte8rates our service offer, glving responsibility for the management of both the centre and the carer support services to one Care and Support Manager. The introduttion of a Centre Coordinator role provides leadership on the centre floor. thereby improving coordination of the day. and ensuring that the activity programme better reflects individual client needs. The introdurtion of a Client Engagement and Volunteer Manager enables us to improve upon the recruitment. management and coordination of volunteers. urel- revious Structu Cdre Lead. Office nager. Respite Mana8er- Inante MHnagÈr 5upwrt Cwrdinator Staff Nurses Health CèrE Stants Chefxl ome volunteer5 Js Es¢orts areT WO ure 2- cunent strurture Ca* and Support Mènager andVoluntÈer Man4er Coordinator Manaier Cer)tre Coordinètor lealth Care A$stants Chfersupport Worker qome Respiti Worke<s Chèf BUS E5COrts Care A$51Stants
- Volunteers We are hugely appreciative of the contribution that volunteers make in supporting Homelink to achieve our purpose. Volunteers play a Crucial role in the running of the service, for example, by chatting with clients, running conversation groups. planning and leading activity sessions and games. helping with refreshments, washing up ortran5POrting clients to and from the centre. We are also fortunate to have a pool of volunteers who help with tasks such a5 gardening, fundraising events and social opportunities far clients and carers. Trustees of the charity play a key role in defining strategy and supporting the CEO to achieve the objectives of the organisation. During 2022, we were 5UPPOrted by 44 volunteers for an estimated total of 5.389 hours. This would equate to a financial benefit of £59.548 using the London Living Wage of £11.05 as a guide.
- Future Plans Our priority objectives for 2023 are as follows: Continue to increase and retain the number of clients attending the day Service. Continue to raise charitable funds for the delivery of the service. Introduce efficiency improvements including the implementation of a client database. Review our service delivery model and implement identified changes. Build upon our partnerships with statutory and voluntary sertor providers and the wider community to expand our service offer. The Trustee's report was approved by the Board of the Trustee on signed by order Dr Lesley Seddon {Chairl-Trustee John Lo surerl-Trustee
STATEMENT OF DIREcfoRS' RESPONSIBILITIES The directors Iwho are also the trustees under charity lawl are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and regulations. Company law requires the dirertors to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting 5t3ndards and applicable lawl. Under company law the dirertors 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 charitable company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to.. •select suitable accountin8 policies and then apply them con515tently, •make judgments and estimatesthat are reasonable and prudent. and 'prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable companws 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 charitable tornpany and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
io INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES OF ST AUGUSTINE'S COMMUNITY CARE TRUST I report to the charitytrustees on my examination of the accounts of the companyforthe year ended 31 December 2022, which are set out on pages 11 to 21. Responsibilities and basis of report As the charity's trustees of the company land 3150 Its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061 the 2006 Art"}. 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. In carrying out my examination I have followed the Dirertions given by the Charity Commission under section 1451Sllbl of the 2011 Act. Independent Examinels Report- matter of material slgnificances identified Since the Companvsgross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wale5, 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 which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 386 of the Companies Act 2006- or the accounts did not accord with the accounting records- or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out under section 396 of the Companies Act other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. 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 applitable in the UK and Republic of Ireland IFRS 1021. 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. Stephen B McAlpine BAIEconl FCA SBM Associates Limited, trading as SBM & Co 24 Wandsworth Road London SW8 2JW 2023
BALANCE SHEET AS AT 31 DECEMBER 2022 Note Unrestrirted Funds Re5trirted Funds Total Funds 2022 Total Funds 2021 FIXED ASSETS Tangible Assets Investments 13 14 13.096 66,940 1.114,501 1.127.597 66.940 1,160,013 71.119 80,036 1,114,501 1,194,537 1.231.132 CuRRETr ASSETS Debtors/Prepayment5 Cash at Bank and In Hand 15 6.924 3,925 6.924 49,264 6,383 69,347 45,339 10,849 45,339 56.188 75,730 CREDITORS Amounts falling due within one year 16 113.119} 145.339) 158,4581 156,3231 NET CURRENT ASSErs {2,2701 12.2701 19,407 TOTAL A5SEfs LESS CURRENT LIABILITIES 77,766 1.114,501 1.192.267 1,250,539 NET ASSETS 77,766 1,114,501 1,192,267 1.250,539 CHARITY FUNDS 18 Unrestricted Funds Restritted Funds 77.766 1.114.501 107,668 1,142,871 Total Funds 1,192,267 1,250,539 For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with sertion 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respert to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These accountswere approved bytheTrustees on..... ........ nd are signed on their behalf by: Dr Lesley Seddon (Chairl-Trustee John L reasurerl-T stee
12 STATEMENT OF FINANCIAL AcrivinES FOR THE PERIOD ENDED 310ECEMBER 2022 Unre5trirted Funds Restricted Funds Total Funds 2022 Total Funds 2021 INCOME AND ENDOWMENT FROM: Oonations and Legacies 29,033 29.033 30.204 Charitsble Artivities Grants Client Fees Carer Support Group Transport Fee HMRC Grant 31,666 242,930 8,081 4,605 62,598 94,264 242,930 8,081 4.605 117,284 159,328 3,653 3,410 20,002 Other Trading Activities Investments 2,281 4,026 2.281 4,026 2,932 3,482 Total Incoming Resources 322.622 62.598 385,220 340,295 EXPENDITURE Raising Funds Charitsble Artivities Core ArtiVFties 12.321 12.321 9.686 336,024 90,968 426,992 425,215 Total Outgoing ReSoUrS 348,345 90,968 439,313 434,901 Net (Expenditure) before Gains/(Losses) (25,723) 128,3701 154,0931 194,606) Net {Lossesl/Gains on Investments {4.1791 14,179) 8,392 Net {Expenditure)/lncome after Net {Losses)/Gain5 (29,902) 128,3701 {58,272} {86,214} Transfer Between Funds Net Movement in Funds 129.9021 {28,3701 158,2721 186,2141 Totsl Funds Brought forward £107.668 £1,142.871 £1,250,539 1.336,753 TOTAL FUNDS carried forward £77,766 £1,114,501 £1,192,267 1,250,539
13 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 310ECEMBER 2022 I. ACCOiINTING POUCIES 1.1 The financial statements are prepared under the historic cost convention. They have been prepared to comply with the Statement of Recommended Practice- "A¢countin8 and Reporting by Charities" {applicable to charities preparin8 accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland IFRS 102 Section IA) and relevant charities legislation. The charity has taken advantage of disclosure exemption available for small entities. The accounts are presented in sterlin& which is the functional currency, rounded to the nearest whole pound. 1.2 Golng concern The trustees/director5 have considered the resources available to the Trust to enable tt to continue in operational existence for the foreseeable future. Consequently, the trustees/directors concluded that the Trust is a going concern, and the accounts are prepared on a going concern basis. 1.3 Income Revenue grants are recognised on the earlier date of when they are received or when they are receivable. unless they relate to a specific future period, in which case they are included on the Balance Sheet as deferred income to be recognised in the future accounting period. Grants received for specific purposes are accounted for as restricted funds in the Statement of Financial Activities. 1.4 Restricted Funds Restricted funds are to be used for purposes specified by the donors. Expenditure, which meets these criteria. is applied to the fund, together with a fair allocation of management and support costs. 1.5 Unrestrirted Funds Unrestricted funds are donations and other incomes received or generated for the objects of the charity without further specified purpose and are available for general use. 1.6 Investment Income Credit is taken for interest when the interest falls due for payment. Investment income generated in respect of restrirted funds is allocated to the restricted fund. 1.7 Judgement5 aftd key sources of estimation UnrtaInty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circuMstans.
14 1.8 Contingent Uability During the year, the Charity received notrfication from the London Borough of Richmond upon Thames that the Chariws building did not conform to building regulations. and that certain remedial work was required. At this time the Trustees are unable to ascertain the full scope of work required and the associated costs. and so Consequently no provision has been made in these financial statements. 1.9 Tangible fixed assets Assets for use by the charity are tapitalised if costing more than £1,000 otherwise cost of such assets is written off in the year acquisition. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the rates calculated to write off the cost of valuation of fixed assets, less their estimated residual value. over their expected useful lives on the following bases= Leasehold bL5ildings Leasehold improvements Furniture, Fixtures & Fittings Computer equipment Over the life of the lease on a straight-line basis Over 3 years on a straight-line basis Over 3 years on a straight-line basis Over 3 years on a strai8ht-line basi5 The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the net incomellexpenditurel for the year.
15 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2021 lcontinued) INCOMING FROM OONATIONS AND LEGACIES 2022 2021 Captain Tom The Big Give Gift Aid claimed The Grand Charity Hampton Masonic Bishop Perrin School Kew Fete Communion Army Rugby Union Whitton Church Other Donation5 and Legacies 9.733 2,115 2,361 9,699 3,176 450 500 572 700 2,000 2,500 I,ioo 11,823 12,508 £29,033 £30,204 OTHER TRADING AcfivffiES Other Local Fundraising Events Christma5 Draw 1.093 1,188 1.587 1.344 £2.281 £2,932 INVESTMENT INCOME Investment Income £4,026 £3,482 INCOME FROM CHARITABLE AcfiviTIES 2022 2021 Activity Core Activities Core Attivities Core Activities Core Activities Core Activities Grants Carer Support Client Fees HMRC Furlough Grant Transport Fee 94,264 8,081 242,930 117,284 3.653 159,328 20,002 3,410 4.605 £349.880 £303.677
16 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022 (continued) INCOME FROM CHARITABLE AcfiviTIES convd 2022 2021 Grants received for Core Artivities included in the above, are as follows: The City Bridge Trust Independent Age Morris Beneficent Fund Mercers Company Garfield Weston One Richmond National Lottery Community Fund Openwork Foundation Hampton Fund Richmond Council Richmond Infection Control William Grant- Entertaining Sir Jules Thorn Charitable Trust 8,900 14,651 4,000 5,000 20,000 20,768 5,000 10,000 4,883 6,915 35,000 17,166 2,754 11.482 4,495 31X) 1,000 £94,264 £117,284 RAISING FUNDS EXPENDITURE Fundraising £12,321 £9,686 CHARITABLE A1VITIEs EXPENDrruRE Repairs Operational Care Supplies IT and Communication Cleaning Insurance Catering Staff Salaries Employerfs National Insurance Pension Costs Subscriptions and Licenses Accountancy and Payroll Heat, Light and Water Clients Entertainment Costs Staff Training DBS Costs Printing, Postage and Stationery Transport Staff Travel Small Equipment Sundry Staff Recruitment Costs 12.276 1,715 3,864 15,163 5,903 10,828 285,689 16,687 7.868 4,483 552 7,013 6,650 2,565 1,048 1,515 3,577 881 813 1,076 728 11.892 3,988 5,094 12,567 7.127 6.373 286,417 17.148 8,424 1,513 885 7,195 2,364 3,989 586 1,660 3.570 771 947 2,073 275
17 NOTES TO THE FINANCIAL STATEMENT5 FOR THE PERIOD ENDED 31 DECEMBER 2022 (continued) Depreciation Consultancy and other professionol fees Independent Examination Fees Bank Charges 32,416 475 1,140 2,068 32.438 5.207 1.140 1.572 £426.992 £425,215 GOVERNANCE COSTS 2022 2021 Independent Examination Fees £1,140 £1,140 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the years ended 31 December 2022. Trustees are not remunerated for their time given to the Charity. which is on a voluntary basis. However, the Trustees have reclaimed for the reimbursement of certain expenditure incurred by them personally on behalf of the Charity. Trustees, expenses During the year, Trustees can be reimbursed for various operating costs. In 2022 there w35 NIL expense-12021- £670). Such expenditure related wholly and exclusively to the running cost5 of the charity and not for any personal or group benefit. 10. STAFF COSTS 2022 2021 Wages and Salaries N3tional Insurance Costs Other Pension Costs 285.689 16,687 7.868 286,417 17,148 8,424 £310.243 £311,989 No employees received remuneration amounting to more than £60,000 in eitheryear. During 2022, the key management personnel of the charity comprised of the Board of Trustees, CEO, Office Manager, Finance Coordinator. Care Lead, Carer Support Coordinator. and Home Respite Manager. As described in section 5 above. the structure was reviewed duringtheyear and the Care Lead, Carersupport Coordinator and Home Respite Managerwere replaced bya Care and Support Manager and a Client Engagement and Volunteer Man2ger. The employee benefits of the key management personnel of the Charity were £173,75812021- £160,609). The average monthly number of employees duringthe year was as follows: 2022 2021 Direct charitable14 f/t and 21 p/t staff) 25 21
18 NOTES TO THE FINANCIAL STATEMErirs FOR THE PERIOD ENDED 31 DECEMBER 2022 (continued) 11. TRANSAcnoNS AND RELATED PAKllES There were no related party transactions during the year. 12. PENSION COSTS The Charity has a defined contribution pension scherne, which all employees are entitled to join. In accordance with UK Government regulations. the company contributes 3% of salary and employees 5% of their salary. During the year ended 31 December 2022 the Charitvs total contributions amounted to £7,86812021- £8,424).
19 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 20221continuedl 13. TANGIBLE FIXED ASSErs Fumiture Leasehold Leasehold Fixtures & Computer Land and Improve Fittings Equipment Buildings ments Total COST At l January 2022 Additions Disposals 42,029 12.964 1,318,429 23,106 1,396,528 At 31 December 2022 42,029 12.964 1.318.429 23,106 1,396,528 DEPRECIATION At l January 2022 Charge for year Disposals 38,033 2.984 11,659 753 178,559 26,369 8,264 2,310 236,515 32,416 41,017 12,412 204,928 10,574 268,931 NET BOOK VALUE At 31 December 2021 £3.996 £1,305 £1,139,870 £14.842 £1,160.013 At 31 Oecember 2022 £1,012 £552 £1,113.501 £12,532 £1,127,597 14. INVESTMENTS 2022 2021 Market Value At l January 2021 Additlons Net gain/lloss) on revaluation 71.119 62,727 {4.1791 8,392 At 31 December 2022 £66,940 £71.119 There were no investment assets outside the UK. The revaluation in the year for the unlisted investment5 15 3 result of an unrealised loss. The above investments are unlimited M & G Equities Investment Fund for charities Units Icharifundl. 15. DEBTORS: amounts falling due within one year Other Debtors and Prepayments 2022 2021 £6,924 £6,383 16. CREDITORS: amountsfalllng due wlthin one year Trade Creditors Deferred Income Other Creditors and Accrued Expenses 2,530 46,769 9.158 3,272 42,461 10,590 £58.458 £56,323
20 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022 (continued) 17. ANALYSIS OF NEf ASSEtS BETWEEN FUNDS Total Funds 2022 Total Funds 2021 Unrestricted Restrirted Fund5 Funds Fixed Assets Investments Current Assets Current Liabilities 13,096 66,940 10.849 113,119) 1.114.SOI 1,127.597 1.160,013 66.940 71,119 45.339 56,188 75.730 (45,339) {58,4581 {56,323) £77.766 £1.114.501 £1,192.267 £1,250,539 Net Transfers Movement between in Funds Funds At 31112122 18. MOVEME IN FUNDS At 111122 Unrestricted Funds General Fund Designated Building Improvement Fund Designated Operatlons Fund 22,663 25.603 59.402 129,903} 59,402 52.163 25,603 {59,4021 107,668 129,9031 77,766 Restricted Fund5 Building Fixtures and Furniture 1,139,871 3,000 {26,369) {2,0001 1,113,501 1,000 1,142,871 128,3691 £NIL 1,114,501 TOTAL FUNDS £1,250,539 {£58,2721 £NIL £1.192,267 Net movement in funds, included in the above are as follows:_ Net Gainsl Movement Losses In Funds Income Expenses Unrestrirted Funds General Fund Designated Building Improvement Fund 322,622 1348,3451 {4,1791 129,9031 322,622 1348,345) 14,1791 129.9031 Restrirted Funds Operational New Building Depreciation Fixtures and Fittings Depreciation 62,599 (62,5991 (26.3691 {2.0001 (26,369) 12,0001 62.599 190,9681 128.3691 TOTAL FUNDS £385,221 1£439,3131 [£4,179) 1£58,2721
21 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022 (continued) 19. FUND DESCRIPTION Unre5trirted Funds General Fund General Purpose Fund lunrestritted} £ 52,163 (2021 £22,633). This fund is held to meet the day-to-day activitie5 of the Charity in line with the Charity's objectives. Restricted Funds Operational Operational Funds {restrictedl representing grants given by donors for specific operational spend- e.g. staff salaries. disclosed as required by the conditions of various grants obtsined. 20. INCORPORATION On 1st January 2020, the acttvities. 3ssets and liabilities of the unincorporated Charity, St Augustine's Community Care Trust were transferred to the company.