Charity Number.. 1203040 Essex Home Help Service Annual Report and Unaudited Financial Statements for the financial year ended 30 June 2024
Essex Home Help Service CONTENTS Pagè Reference and Administrative Information Trustees, Report Statement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities Balance Sheet ststemenl of Cash Flows 10 Notes to the Financial Statements
Essex Home Help Service REFERENCE AND ADMINISTRATIVE INFORMATION Trustèès Andrew Bums Elizabeth Petri John Wilson Kerri Darfing Melanie Whiteside Charlty Number In England and Walès 1203040 Prlnclpal Address Office N Dutch Barn Old Park Farm Business Centre Main Road Ford End Chelmsford Essex CM3 1LN Independent Examiner Langers MN Limited Chartered Certified AccoLJntants and Registered Auditors 8-10 Gauey Road Cheadle Cheshirè SK81PY Principal Bank8r5 The Co-OperatlV8 Bank Pl¢ P.0. Box 250 Skelmersdale WN8 6WT
Essex Home Help Service TRUSTEES. REPORT for the financial year ended 30 Jun8 2024 The trustees present theirTiustees' Rèport and the unaudited financial statements ft>rthe financial year ended 30 June 2024. The financial statements are prepared in accoidance with the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. and Accounting and Reporting by Charilies". Statement of Recotllmended Practice applicable to chaiities preparing their finanaal statetnents in accordance with the Financial Reporting Standard applicabl8 In the UK and Republic of Ir8land IFRS 1021. The Trustees. Report contains the information required to be provided in the Trustees, Annual Report under the Statement ol Recommended Practice ISORPI guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees. In this report the trustees of Essex Home Help SeNice present a summary of its purpose, governance, activities, achievernents and finances for the financial year 30 June 2024. The charity is a registered charity and although not obliged to comply wth the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements. Mission, Objectives and Strategy Objectives For the public benefit. the relief of those in need in Essex by reason of old age. pwr physical or mental health. disability, $ooi81 isolation or other social disadvantage. by providing asSiSt8n¢e with day-Io-d8y t8sks within the home setting, 8 cornpanionship service and a t81ephon8 help line. structure, Governance and Management Strudure The charity is a Charitable Incorporated Organisation ICIOI govemed by a constitution Ilast amendedl 4th May 2023. Governanc8 There must be at least three but no rn0 than six charity trustees. Apart frotn the first charity ttU5tees, every trustee must be appointed for a term of three yeats by a resolution passed at a properly convened meeting c)f the charity trustees. In selecting individuals forappointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Management The day to day management is delegated to the directors Julie Wilson and Kle Burns. Review of Activities, Achievements and Performance Essex Home Help Ser¢ice has supported over 750 older (this figures includes all clients in the household reTriving support) vulnerable and carers of loved ones across the County of Essex. We have completed over 34,000 hours of housework, shopping, siitinglrespite for carers and mPanIonship. The service covers the whole of Essex except Mersea Island near Col¢hester this is due to the tide times and being able lo gel Home Helps on and off the island. All other areas are covered and new clients are taken on as soon as we have the capacity to do so which is generally very quickly. In order to receive our services you must be either restricted by age, he8llh, vulnerability or be a carer of 8 loved one. Financial Review The results for th8 financial year are set out on page 8 and additional notgs arg providgd showing incorne and expenditure in greater detail. R•sults At the end ol the financial yearthe chaiity has assets of £120,937 and liabilities of £51,596. The net assets of the charity are £69,341 R•sarv•s Posltlon and Polley It is the policy to maintain uniestricted reserves equivalent to 2 months c(>ntraeted operating costs, at 30 June 2024 this figure was £43,020. The salaries included in contacted operating costs are 2 hours per week plus holiday pay.
Essex Home Help Service TRUSTEES. REPORT for the financial year ended 30 Jun8 2024 Principal Risk5 and Uncertainties At present the greatest challenges we are facing are due to the new govemment making drastic changes such as the increase in Ernployeis National Insurance, Minimum wage, scrapping of the heating allowance and (>verhauling of the benefit system which in tum caused a great deal of stièss regaiding our clients financial situation. As a charity we face difficulties in recruiting in some areas which is due to various reasons such as the rising costs of the DBS checks and th8 titn8 they a taking to come back. The negative perception of the healthcar8 S8Ctor can also deter potential candidates and employing the right candidates for our clients that we provide the service for. Compllance wlth Sector-wlde Leglslatlon and Standards The charity engages prtractively with legislation, standards and codes which are developed forthe sector. Essex Home Help Service subscribes to and is compliant with the following.. The Charities SORP IFRS 1021 2810412025 Approved by the Board of Trustees on and signed on its behalf by.. Andrew Burns Trustee
Essex Home Help Service STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 30 June 2024 The trustees are responsible for preparing the finanaal statements in accordance wth applicable law and regulations. The law applicable to charities in England and Wales requires the ttustees to prepare financial statements for each financial year which give a true and lair view of the assets, liabilities and financial position of the charity as at the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act 2011. In preparing th858 financial statements, th8 trust88s are required to.. select suitable accounting policies and apply them consistently., make judgements and accounting estimates that a reasonable and prudent., slate whether the financial statements have been prepared in accordance with applicable accounting standards, identify those standards, and note the effect and the reasons lor any material departure from those standards,. and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation. The trustees confirm that they have complied with the above requirements in preparing the financial statements. The trustees are responsible for keeping adequate accounting records that are sufficient to Show and explain the charity's transactions and discbse with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets ol the charity and hence for taking reasonable steps for the prevention and detection ol fraud and other irregularities. 2810412025 Approved by the Board of Trustees on and signed on its behalf by-. Andrew Burns Truste8
Essex Home Help Service INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF ESSEX HOME HELP SERVICE I have examined the financial statements of the charity for the financial year ended 30 June 2024, which comprise the Statement ol Financial Activities, the Balance Sheet, the Statement ol Cash Flows and the related notes. This rep(>rt is made solely to the charity's members, as a b(Kly, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might compile the financial statements that I have been engaged to compile, report to the Board of Trustees that I have dc>ne so, and state those matters that I have agreed to state to them in this rerM)rt and for no other purpose. To the fullest extent pemitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for my work, or for this report. Respectlve responslbllltles of trustees and examlner The charity's trustees are responsible fL>r the preparation olthe finanaal statements in accordan with the requirements of the Charities Act 2011. The charity's trustees considerthat an audit is not required forthis financial year under Section 145 of the Charities Act 2011 and that an independent examination is required. It is rny responsibility to.. examine the financial statements under section 145 of the Act.. follow the prOdureS laid down by the general Directions given by the Charity Commission under section 145151 of the Charities Act 2011., and stste whether particular matters have Come to my attention. Basis of independent examinerfs report My examination was carri8d out in 8ccord8nc8 With the g8ner81 Directions given by the Charity Cornmission. An 8xamination includes a r8viewof the accounting record5 kept by the charity and a comparison of th8 financial stat8ments presented with those records. It also include5 consideration of any unusual items or disclosures in the financial statements and seeking expl8nations frorn the trustees conceming any such matters. The procedures undertaken do not provide all the eviden that would be required in ari audit and consequently no opinion Is given as to whether the accounts present a 'true and fair, view and the rep(>rt is limited to those matters set out in the stalement below. Indepgndent gxamin¢rf$ statemgnt Since the Charity's gross income exceeded £250,000 yc>ur exarniner must be a rnember of 8 body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l a member of The Association of Chartered Certif18d Accountant5, which Is on8 of th8 listed bodies. In connection with my examination, no matter has come to my attention which gives me cause to believe that in, any material respect.. accounting records were not kept in accordance with section 130 of the Charities Act 2011 the financial slalements do not accord with those accounting records the financial statements do not comply with the accounting requirements of the Charities Act the financial statements have not been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordanTr with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 there is further information needed for a proper understanding of the accounts to be reached. I have no concerns and have come across no other matters in connection th the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial staternents to be reached. Steven Nixon Bsc IHonsl FCCA LANGERS MN LIMITED Chartered Certified Accountants and Registered Auditors 8-10 Gatley Road Ch8ad Cheshire SK8 1PY Datè.. 28 April 2025
Essex Home Help Service STATEMENT OF FINANCIAL ACTIVITIES for the financial year ended 30 June 2024 Unrestricted Restricted Funds Funds 2024 2024 Totsl Funds 2024 Not•s Incoming R850urces Voluntary Incorn8 Charitable activities Home Help Services Other income 19,956 19,956 611,719 4.645 611,719 4,645 Total Incomlng resources 616,364 19,956 636,320 Resources Expended Charitable activities 566,979 566,979 Net Incomellexpendsrel 49,385 19,956 69,341 Transfers between funds Net movement in funds for the financial year 49,385 19,956 69,341 Total fund5 at the end of the year 49.385 19,956 69,341 The Statement of Financial Activities includes all gains and losses reeognised in the financial year. All income and expenditure relate to continuing adivities. Th8 notes on pag&s 11 to 16 form part of th8 financial slat8m&nts
Essex Home Help Service BALANCE SHEET as 3t 30 June 2024 2024 Notès Curr8nt Assets Debtors Cash at bank and in hand 56,148 64,789 10 120,937 Credltors: Amounts falllng due wlthln one year 11 151,5961 Net Current AssetsllLlabllltlesl 69,341 Total Assets less Current Liabilities 69,341 Funds Restricted trust funds General fund lunrestrictedl 19,956 49,385 Total fvnds 15 69,341 The financial 5tat8n18nts have be8n prepar8d in accordanc8 with th8 provisions 8pplic8bl8 to cornpanies subject to th8 sms11 companies. regime and in 8c¢ord8n¢e with FRS 102 The Financial Reporting Standard appli¢8bk in the UK and Republic of Ireland" applying Section 1A of that Standard. 2810412025 Approvèd by th• Board of Trust•è$ and authoris•d for issu• on behalf by and signèd on its Andrew Burns Trustgè Th8 notes on pag&s 11 to 16 form part of th8 financial slat8m&nts
Essex Home Help Service STATEMENT OF CASH FLOWS for the financial year ended 30 June 2024 2024 Notès Cash flows from operating aetiviti•s Net rnovernent in funds 69,341 69,341 Movements in working capital.. Movement in deblors Movement in creditr)rs 156.1481 51,596 Cash generated from operations 64,789 Cash and cash equivalents at the end of the year 10 64,789 10
Essex Home Help Service NOTES TO THE FINANCIAL STATEMENTS for the financi81 year ended 30 June 2024 GENERAL INFORMATION Essex Home Help Service is a charity incorporated in England. The registered office of the charity is offi N Dutch Bam, Old Park Fami Business Centre, Main Road, Ford Lane, Chelmsford, Essex, CM3 1LN which Is also the principal place of business of the charity. The financial statements have been presented in Pound 1£) which is also the functional currency ol the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The followng accounting poliaes have been applied consistently in dealing vAth items which are considered material in relation to the charity's financial statements. Basis of preparation The financial statements have been prepared on the going concem basis under the historical cost convents'on, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Reoomrnended Practice ISORPI 'A¢counting and Reporting by Charities preparing their accounts in accordance with the Financial Reportsng Standard applicable in the UK and Republic ol Ireland FRS 102. applying Section 1A of that Standard. As permitted by the Companies Act 2006. the charity has varied the standard formats in that act for the Statement ol Financial Activities and the Balance Sheet. Departures from the standard formats a to comply with the requirements of the Charities SORP and are in wmpliance with section 4.7, 10.6 and 15.2 of that SORP. The charty constitutes 8 publi¢ benefit entity 85 defined by FRS102. Stat•mènt of eornpliane• The financial statements of the charity for the financial year ended 30 June 2024 have been prepared on the going wncem basis 8nd in 8¢cord8nce with the Statement of Recommended Practice ISORPI'A¢counting and Reporting by Chariti@5 preparing their accounts in accordanc8 Wlth the Financial Reporbng Standard 8pplic8bl in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. Fund accounting The following are the categories of funds maintained.. Restrlcted funds Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall Dbjectives of the charity. Unrestrlcted funds Unrestricted funds consist of General and Designated funds. General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity. Designated funds comprise unrestricted funds that the board has, at its discretion. Set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund. Incoming Resources Income is recognised by inclusion in the Statement of Financial Activities only when the charty is legally entitled to the income. performance conditions attached lo the itemlsl of income have been met, the amounts involved can be measured wth sufficient liability and it is probable th8t the income will be received by the charity. Income from charitable activitie5 Income from charitable activities include income eamed from the Supp of setvices under eontractual arrangetnent5 and frotn perforrnance related grants which have conditions that specify the provision of particular serviTrs to be provided by the charity. Incorne frotll government and other co-funder5 15 recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors. Grants from governments and other co-funders typically include one of the ft)Ik)wing types ol conditions." Performance based conditions.. whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives ol a
continued Essex Home Help Service NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 30 June 2024 grant agreement, it recognises the related exp8nditure, to the extent that it is reimbursable by the donor, as income. .Time based conditions." whereby the charity is contradually entitled to funding on the condition that it is utilised in a particular period. In these eases the charity recognises the ineometo the extent it Is uts"lised within the period specified in the agreement. In the absenee of sud) conditions, assuming that reIpl is probable and the amount ean be reliably measured, grant income is recognised once the charity is notified of entitlement. Grants reiVed towards capital expenditure are credited to the Statement of Financial Activities when received or re1Vable, whichever is eadier. Resources Expended Expenditure is analysed between costs ol charitable activities and raising funds. The cosis ol each activity are separately accurnulated and disclosed, and analysed auording to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist Ihe work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion lo staff time spent or other suitable measure lor each activity. Debtors Debtors are recognised at the settlement 8mount due after 8ny discount offered. Prepayrnents are valued at th8 atnount prepaid n8t of any trade discounts due. Income r8cognis8d byth8 charity from governrn8nt agencies and other ¢o-funders, but not yet received at financial year end. is included in debtors. Cash at bank and in hand Cash at bank and in hand eomprises cash on deposit at banks requiring less than three months notiee of withdrawal. Taxation No current or d8f8ir8d taxation ari58s as th8 charity ha5 b88n granted charitable 8x8niption. Irrecov8rabl8 valued added tax Is expensed as incuired. Penslons The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Annual contribLJtions payable to the charity's pension scheme are charged to the profit and loss account in the period to which they relate INCOME DONATIONS AND LEGACIES Unrestrlcted Restrlcted Funds Funds 2024 National Lottery Grant 19,956 19,956 CHARITABLE ACTNITIES Unrestri¢ted Restricted Funds Funds 2024 Home Help Services: Housework Sittinglcotllpanionship Mileage Shopping Adrnin Fee for paying by Chequ8 Shopping Houseworklshopping 531,844 37,941 1,347 669 5,484 34,324 80 30 531,844 37,941 1,347 669 5,484 34,324 80 30 Billable Expense Income 611,719 611,719 12
continued Essex Home Help Service NOTES TO THE FINANCIAL STATEMENTS for the fin8ncial year ended 30 JLJne 2024 OTHER INCOME Unr85trict8d R85trict8d Fund5 Funds 2024 Transfer from previ(>us ents.ty 4,645 4,645 EXPENDITURE CHARITABLE ACTIVITIES Dlrect Costs Other Costs Support Costs 2024 PPE Wages and salaries Directors salaries Employers nation81 insurance Directors pension Staff pension Staff training and weware Travel and subsistence Rent Telephone 2nd broadband Printing, postage and st8tion8ry Subscriptions B8nk charges Insurance Office equipment and fumiture repairs, renewals and maintenence Gomputer gquipment and sofiw8r8 Advertising and rnarketing Gocardless fees Sundry expenses Legal and piofe5sional f88S Governance Costs (Note 4.21 1,$69 419,200 88,000 5,438 7,040 252 309 7,651 1,$69 419,200 88,000 5,438 7,040 252 309 7,651 6,191 1,161 1,831 64 11 2,777 5,542 6.191 1,161 1,831 11 2.777 5.542 3,699 821 5.823 3,699 821 5,823 24 7,776 1,800 7.776 1.800 529,459 37,520 586,979 GOVERNANCE COSTS Dlrect Costs Other Costs Support Costs 2024 Independent examiners fees 1,800 1,800 SUPPORT COSTS Charitable Governance Activities Costs 2024 Support 35,720 1,800 37,520 ANALYSIS OF SUPPORT COSTS 2024 Support 37,520 NET INCOMING RESOURCES 2024 N8t Incoming Resources are sialed after chargingllcreditingl.. Independent Examinerfs remuneration". independent examination seNices 1,800 13
continued Essex Home Help Service NOTES TO THE FINANCIAL STATEMENTS for the fin8ncial year ended 30 JLJne 2024 INVESTMENT AND OTHER INCOME 2024 Sundry income 4,645 EMPLOYEES AND REMUNERATION Number of employees The average number ol persons employed (including executive trustees) during the financial year was as follows.. 2024 Number Directors Home Helpers 71 73 The staff costs linclusive ol trustees. salaries) comprise.. 2024 Wages and salaries Social security costs Pen510n costs 507,200 5,438 7,292 519,930 No employee eamed more than £60,000 in the year. DEBTORS 2024 Trade debtors Other debtors Prepayments and accrued income 50,032 3,849 2,267 56,148 10. CASH AND CASH EQUIVALENTS 2024 Cash and bank balances Cash equivalents 64,788 64,789 11. CREDITORS Amounts falling due within one year 2024 Trade creditors Taxation and social security costs (Note 121 Othei creditor5 Accruals and deferred income 1,000 2,615 22 47,959 51,596 14
continued Essex Home Help Service NOTES TO THE FINANCIAL STATEMENTS for the fin8ncial year ended 30 JLJne 2024 12. TAXATION AND SOCIAL SECURITY 2024 Cr8ditors'. PAYE I NI 2,615 13. PENSION COSTS. DEFINED CONTRIBUTION The charity operates a defined contribution pension scheme. The assets ol the scheme are held separately from those of the charity in an independently administered fund. Pension costs amounted to £7,292. 14. RESERVES 2024 Surplus for the financial year 69,341 At the end of the year 69,341 15. FUNDS 15.1 RECONCILIATION OF MOVEMENT IN FUNDS Unr85tricted Restricted Funds Funds Total Fund$ At l July 2023 At 30 June 2023 Movement during the financial year 49,385 19,956 69,341 At 30 Jun8 2024 49,385 19.956 69,341 15.2 ANALYSIS OF MOVEMENTS ON FUNDS Income Expendlture Transfers between funds Balance 30June 2024 Restricted funds National Lottery Community Fund Unrestricted funds Unrestricted General 19,956 19,956 616.364 566,979 49,385 Total funds 636,320 566,979 69,341 Unrestricted Fund5 Unrestricted General These funds are held for meeting the objectives of the charity. and to provide serveS for future activities. and. subject to ¢h8rity legislation, are free from all restrictions on their use. Restricted Funds National Lottery Cornrnunity Fund Funds received towards setting up the Telephone Befriending Service to be utilised in the 12 months ending 26 June 2025.
continued Essex Home Help Service NOTES TO THE FINANCIAL STATEMENTS for the fin8ncial year ended 30 JLJne 2024 15.3 ANALYSIS OF NET ASSETS BY FUND Currènt assèts Curr•nl Total R85trict8d trust funds 19,956 19,956 Unrestricted general funds 100,981 151.5961 49,385 120,937 151.5961 69,341 16. OPERATING LEASE COMMITMENTS The charity has commrtments in respect of office rent81. ernployment support and software subscription. 2024 Within one year 37,278 17. RELATED PARTY TRANSACTIONS Except as stated below, no trustees or persons conneeted with them received any remuneration or expenses from the eharity, or any related entity. The dir8Ctors, who 8re rn8rried to Trustees, are ernploy9d as diredors as permitted by clause 6 on the constitution. Dire¢tors remuneration 2024 Remuneration including pension contributions 95,040 18. POST-BALANCE SHEET EVENTS There have been no significant events affecting the Charity since the financial year-end. 16