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2024-03-31-accounts

UKGreenhouse gasemis
March2024
sionsand
energy use datafor the periodsIAp
ril2022toMarch2023andApril2023to
1April2023to31March2024 1 Ap¡il2022to31 March2023
Total energy usedintheperiod: Total energyusedintheperiod
Energyconsumptionused 508,944 5,447J26
to calculate emissions
(kwh) The energy consumed has been broken down ïheenergyconsumedhas been broken
by:.
Gas= 301,822
downby:
.
Gas =4,001,216
Electricitv = 207.122 Electricitv=1.445.91Q
Scope1emissionsin
metric tonnes CO2e
Gas consumption 552,181 kWhx0.18316=101,137
(101tG02e)
4,001,216 kWhx 0.18316=732,862
(732tG02e)
Companytransport 530,002 milesx1.17682 = 623,716kWh 588,912 milesx1.17682 = 693,043kWh
530,002 = 852,953km 588,912 =947,759km
ïotal852,895x0.18315= Total947,759x0.183'15=
156,218 kgCo2e 173,582 kgCo2e
156tCo2e 173tCo2e
Totalscope1 257lCo2e 90StCo2e
Scope 2emissionsin
metric tonnes CO2e
207,122 kWhx0.21233=107,672 kgCO2e
107lCo2e
144,5910 kWhx 0.21233 =307,010 kgCO2e
307tCo2e
Purchasedelectricity
Scope 3emissionsin 243,225x0.18315=44,546 kgCO2e 256,005x 0.18315=46,887 kgCO2e
metrictonnesCO2e
Businesstravelin 44tCo2e 46tCo2e
employee owned vehicles
Total grossemissionsin 408tGo2e I315tCo2e
metrictonnesCo2e
lntensity Ratio
Tonnes CO2e per person 0.272tCO2e per person 0.57I739tCO2eperperson
supported

Five yeartrend summary of finances
expressedinÊmtothenearest mittion)
2024 2023 2022 2021 2020
GroupNetlncome Summary Ê'm €nm €nm â'm f,m
Income
Maclntyre Care
Adult Services Charitable Activities 42 3B 40 43 41
Children's Services Charitable Activities 13 13 12 11 10
DonationsandLegacies 1 1 1
Maclntyre Academies
Children'sServicesCharitable Activities 14 14 13 11 '10
FixedAssetDonations 2 B
Totallncomeintheyear 66 þo 67 69
Expenditure on Charitable Activities
Maclntyre CareAdultServices (42) (40) (3e) (42) (42)
MaclntyreCare Children'sServices (13) (12) (13) (11) (11)
MaclntyreAcademiesChildren's Services (14) (15) (14) (12) (10)
Net lncome for theyear (1) 2 b
GroupBalance SheetSummary
Fixed Assets 32 32 32 32 30
Cash and Equivalents 7 6 12 11 B
OtherNetAssets b 7 1 1 2
Defined PensionSchemeLiability
NetAssets
4; 45 (5)
40
(5)
39
(2)
38
Restricted Funds 23 22 17 17 17
Designated Funds 19 19 19 19 19
General Funds 4 4 4 3 2
TotalFunds 46 45 40 39 3B
SummaryofGroupGash Flows
OperatingActivities (2) (5) 2 4 1
lnvestingActivities (1) (1) (1)
Change in Cash andCashEquivalents (1) (6) 3 2

Course Numberof Staff
name Sessions Completed
Accredited
Medicines
I 79
Supervision
and 5 58
Appraisal
lnduction
(Face to 29 380
face)
Recording
and 10 98
observation
Link
workinq
3 21
Lead to
lnspire
6 69
PDP
Support 21 68
Workshops
Rota
Planning
2 21
Total 85 794

Qualification Staff
Registered
Staff
completed
Level2Adult 1 7
Care
Level3Adult 6 3
Care
Level3CYP 30 20
Level 3 CYP I 7
Unit route
Level5 3 3
Leadership
EAT 45 37
DET 0 5
Accredited 67 72
medicines
Total 160 154

Unrestricted Restricted Restricted Total Unrestricted Restricted Restricted Total
Funds Funds 2024 Funds Funds 2023
Notes Ê'000 ['000 g'000 ['000 t'000 Ê'000
INCOMEAND
ENDOWMENTS
FROM
Donations and 2(a) 230 486 716 230
legacies
Charitable activities: 2(b)
AdultSupport 42,040 42,040 38,029 - 38,029 ,
Services
Children and Young 12,52613,845 26,371 13,368 13,814 27,182
People Services
lnvestments 155 155
,
132 132
TOTALINCOME 54,951 14.331 69.282 51,759 13.834 65.593
EXPENDITUREON
Raising Funds 3 62 62 56 -56
Charitable activities:
AdultSupport 42,124 160 42,284 39,481 39,481
Services
Children andYoung
13,292 13,592 26,884 12,468 14,612 27,080
People Services
TOTAL
EXPENDITURE 3 55.478 3 752 6S,230 52,005 14.612 66,617
NETEXPENDITURE/INCOME (527) 579 52 (246) (778) (1,024) '
FOR THEYEAR
Transfersbetweenfunds 326 (326) 121 (121)
Other recognisedgainsand
Iosses
Actuarial(Loss/Gain) on
Defined Benefitpension
398 398 6,402 6¡02
schemes
(201) 651 450 (125) 5,503 5,378
Reconciliation offunds 11 22,870 22,026 44,896 22,995 16,523 39,518
TOTALFUNDSCARRIED
FORWARD n,669
n,677
45346 22,870 22.026 44.896
Group Charity
Notes 2024
Ê'000
2023
l'000
2024
Ê'000
2023
€'000
FIXED ASSETS
TangibleAssets 6 31,537 31,876 13,557 13,665
NET CURRENT ASSETS
Stocks I '16 7 16 7
Debtors I 12,046 12,996 9,647 11,404
Cash at bank and in hand 14 7.3s4 5,733 5,249 3,536
19,416 18,736 14,912 14,947
CREDITORST
Within oneyear 10 (5,607) (5,321) (4,723) (4,677)
NET CURRENT ASSETS 13,809 13,415 10,189 10,270
TOTAL ASSETSLESS CURRENTLIABILITIES 45,346 45,291 23,746 23,935
Defined benefit pension scheme liability 12 (395)
45.346 44,896 23,746 23,935
Restricted Funds 11 22,677 22,026 849 786
Unrestrictedfunds
Designated Funds 11 19,048 19,204 19,048 19,204
General Funds 11 3.621 3,666 3,849 3,945
TOTALFUNDS 45,346 44,S96 23,746 23,935
2024 2023
Ê'000 Ê'000
Cash flowsfrom operatingactivities 2,381 (4,479)
Cash flowsfrominvestingactivities (760) (1,398)
Cash flowsfrom financingactivities
Changeincashandcashequivalents 1 621 5 877
Cash and cashequivalents at'1April 5,733 11,610
Cash andcash equivalentsat31March 7,354 733
Reconciliationofnetincome/(expenditure)tonetcash
inflow fromoperating activities
Netincomingi(outgoing)resources 52 (1,024)
Adjustedfor:
lnvestmentlncome
(155) (132)
Depreciation oftangiblefixed assets
Defined benefitexpense
Decrease/(lncrease)in debtors
lncrease/(Decrease)in creditors
(lncrease)/Decreaseinstock
Netcashprovidedby/(used in) operatingactivities
1,256
BO
951
206
(e)
2,381
1,393
1,152
(5,38e)
(488)I
(4,479)
Gashflowfrom investingactivities
Interest received
Purchase oftangible fixedassets
NetcashinfloW(outflow) frominvestingactivities
155
(e15)
(760)
132
(1,530)
(1,398)
Analysis of cash and cash equivalents
Cash at bankand inhand 354
7
5 733

b)Grantsreceivedduring theyearwhich areinclude dwithincharitable activitiesare dwithincharitable activitiesare
Gharity
2024 2023
f'000 Ê'000
Donationsmadein memorial 5
WarringtonBorough Council(DSCR) 32 21
Fund Raising by Services 17
HertfordshireCountyCouncil(User Voice) 10
Sport England b
Warrington LearningCentre 3B
TotalGrantsReceived 48 81
Subsidiary
2024 2023
['000 Ê'000
ESFA grants 3,299 3,352
Localauthoritygrants 10,435 9,150
TotalGovernment GrantsReceived 13.734 12,502

Direct
Gosts
Restricted
Project
Designated
Expenditure
Support&
Other
2024
iotal
2023
.Total
Ê'000 Ê'000 €'000 Ê'000 '['000 ['000
AdultSupport Services 38,549 544 3,131 42,223 39,481
Children&Young
People Services 12,174 13,592 172 1,007 26,945 27,080
Fundraising Costs 39J22 13 592 716 62
56
o¿
*__tøp99ÆqjgÉtz

Ghildren
and
Young
Adult
Services
People
Services
2024
Total
2023
Total
f'000 f'000 Ê'000 Ê'000
SupportGosts:
Training 317 100 417 262
IT 266 83 349 384
Standards & Excellence 434 137 571 234
Management& Administration 1,072 338 1,410 1,615
Finance &HR 1
104
349 1,453 I 611
3,193 -1'qaz __tø9_ __lJ_49_

(c)Su rplus is stated after charging
Group
2024
€'000
2023
['000
Charity
2024
f'000
2023
f'000
Depreciation 1,257 1,392 535 686
Operating Leases
.
¡

Equipment&Vehicles

Buildings
159
453
474
510
159
453
474
510
Audit remuneration
r
r

For statutory audit of the financial statements

For non-audit services
6B
1B
60
B
48
5
45

Group
2024
No.
2023
No.
No.
2024
Gharity 2023
No.
AdultSupport Services 1,175 1,180 1,175 1,180
Children andYoungPeople Services 563 651 365 400
Management and Administration 285 247 249 208
2,023 2,478 789 ____ 1f33_
Group Group Charity
Staffcosts duringtheyearamountedto 2024
f'000
2023
f'000
2024
Ê'000
2023
['000
Wages and Salaries
SocialSecurityCosts
Other PensionCosts
45,266
3,883
2,149
40,418
3,382
2,955
37,655
3,230
872
34,128
2,777
803
51,298 46,754 41,757 37,708
AgencyStaffCosts 4.757
56,056
5 705
____5245e-
4,051
45,808
4,652
42,360

mployees receivingemoluments(including benefitsin kind)inexcess of€60 ,000 werea s follows:-
Group Gharity
2024 2023 2024 2023
No. No. No. No
f100,001-f110,000 1 1 1 1
Ê90,001 - Ê100,000 4 2 1 1
Ê80,001 - Ê90,000 4 4 3 2
[70,001-980,000
f60,000-€70,000
3
B
3
3
0
2
1
2

6.
TANGIBLE
ASSETS
Short
Freehold LongTerm Term Equipment
Landand Leasehold Leasehold and Motor Total
Buildings Property Property Furnishings Vehicles â'000
Cost: ['000 Ê'000 Ê'000 Ê'000 Ê'000 ['000
At1April2023 18,829 19,282 672 9,119 21 47,923
Additions
At31 March 2024
1B
18,846
246
20 176
672 I 126 21 915
48 842
Depreciation:
At1April2023
Charge for the year
(5,881)
(266)
Q,2Be)
(438)
(672) (7,193)
(549)
(13) (16,047)
(1,257)
At31March2024 (6,147|(2,726) (672|(7,742) (17) (17,304)
Net Bookvalue:
At 31March 2023 12,948 16,994 1 926 I 31 876
At1March2024 12 699 17,450 1
384
4 __L1É37_
LongTerm Motor Equipment
Leasehold Vehicles and
Property
Ê'000
['000 Furnishings
Ê'000
Total
['000
Net Book value as at
1April2023 17,545 B 661 18,214
Additionsintheyear 246 244 490
Depreciationchargedin
year (428) (4) (288) (720)
Net Book value asat
31March2024 11363 4 617 _____11Å91--

A summaryof thesubsidiary'sresults fortheye ar to31March2024 is as follows:
Restricted Total Total
Funds 2024 2023
['000 Ê'000 Ê'000
lncome 13,845 13,845 13,814
Expenditure
Netincome
13,592
253
13,592
253
(14,621)
(807)
Actuariallosses on deflnedbenefitpension 398 398 6,402
schemes
Netmovementinfunds 651 651 5,595
Balance Sheet Restricted Total Total
Funds 2024 2023
Ê'000 Ê'000 Ê'000
FixedAssets 17,980 17,980 18,211
CurrentAssets 4,503 4,503 3,789
CurrentLiabilities (884) (884) 1,030
Definedbenefitpensionschemeliability t398) (3e8) (6,402)
Netmovementinfunds 13,244 13.244 16,628
Restrictedfunds 13,244 13,244 13,814
Fixed assetfunds 17,980 17,980 17,545
Pensionreserve ß.402|
TotalFunds 31,224 31,224 24,957
8.
STOCKS
Group Gharity
2024 2023 2024 2023
Ê'000 Ê'000 Ê'000 €'000
Stocks 16 7 16 7
9.
DEBTORS
Group Gharity
2024 2023 2024 2023
Ê'000 Ê'000 ['000 €'000
TradeDebtors 9,627 9,871 8,205 9,544
VATRecoverable 115 167
OtherDebtors 7 7 5
Prepayments 1,043 895 923 777
Accruedlncome 1,254 2 057 519 1 078
12 046
_____12ße7_
9,647 11,404

Group Charity
2024 2023 2024 2023
f'000 Ê'000 Ê',000 ['000
Trade Creditors 1,103 643 991 511
Other taxes and social security 807 700 658 563
Feesinadvance-deferredincome 928 901 692 774
Other creditors 416 436 253 289
Accruals 2,353 2,641 2,129 2,540
_____5,607 5,321 4,723 4,677
lnrespect ofdeferredincome: Group
2024
2023 Charity
2024
2023
Ê'000 Ê'000 Ê'000 ['000
Deferred income brought forward 901 1,022 774 1,022
Releasedfromprioryear (e01) (1,022) (774) (1,022)
Deferredincurrent year 927 901 692 774
Deferred income carried forward 927 901 692 774

Unrestricted
GeneralDesignatedFixedasset
Funds
Funds
Funds
['000
€'000
Ê'000
Unrestricted
GeneralDesignatedFixedasset
Funds
Funds
Funds
['000
€'000
Ê'000
Unrestricted
GeneralDesignatedFixedasset
Funds
Funds
Funds
['000
€'000
Ê'000
Restricted
Restricted
Funds
Ê'000
Pension
Fund
f'000
Total
Funds
['000
At 31March 2023 3,666 19,204 19,211 4,210 (3e5) 44,896
Net lncoming
Resources
(45) (156) (231) 487 395 450
At31March2024
3,621
19,048 17,980 4,697 lþÊ46

epartmentforEducation reaffirmeditscommitmenttoth
n GOV.UK

e guarantee, with a parlia

mentaryminutep
Principal ActuarialAssumptions At3lMarch At3lMarch
2024 2023
Rate of increaseinsalaries-Oxford 2.7íYo 2.95%
Rate of increaseinsalaries-Warwickshire 3.75% 3.95%
Rate of increase for pensionsinpaymenUinflation 2,75% 2.95%
Discountrateforscheme liabilities 4.85% 4,75%

he assumed life expectationsonretireme

nt are65:
At3lMarch
2024
At3lAugust
2023
Retiring today
Oxfordshire
Males 21
I
22 0
Females 5 24 7
Warwickshire
Males 21.8 21.5
Females 18.9 19.1
Retiringin20 years:
Oxfordshire
Males
Females
21.9
25.7
22
25
1I
Warwickshire
Males 21.3 21 5
Females 25.4 25 6

elow, showing theapproximatemonetary increa
ssumptions:

se to the defined obligation given the
following cha
Change inassumptions f'000 Ê'000
Discount rate -0.5% 1,135 1,050
Longtermsalary +0.5% 20 35
Pension increase +0.5% 1,140 1,030
aclntyre Academies'shareof the assetsinth e scheme were
ExpectedFairvalue Fairvalue
At31 March2024 At31August2023
Ê'000 f'000
Equity instruments 5,735 4,156
Debt instruments 1,413 1,432
Property o/b 845
Cash 267 131
Totalmarketvalue of assets 8,091 6,565

Amountrecognisedinthe Statementof FinancialActivities
2024 2023
t'000 €'000
Current servicecost 640 1,565
lnterest cost 18 168
TotalamountrecognisedintheSOFA 658 1 733
Ghangesinthe fair value of defined benefitobligations wereasfollows:
2024 2023
Ê'000 €'000
At1April 6,960 10,987
Current servicecost 640 1,565
Benefitpaid (22) (18)
lnterest cost 350 326
Employeecontribution
Actuarialloss/(gain)
216
(485)
210
t6.110)
At3{March 7 659 6 960
Ghangesinthe fair valueofMaclntyre Academies shareof scheme assets:
2024 2023
Ê'000 g'000
At1September 6,565 5,339
lnterestincome 332 158
Employeecontributions
Benefitspaid
216
(22)
210
(18)
Employer contributions 655 584
Actuarialgain/(loss) 345 292
At31 March 8,091 6,565
NetGhanges in Maclntyre AcademiesLGPSliability
2024 2023
f'000 €'000
Openingliability 395 5,648
Service Cost 640 1,565
lnterest 1B 168
Employercontributions
Actuarialgain
(655)
(830)
(584)
(6.402|
Closing(asset)/liability (4321 395
Asset restriction 432
Closing(asset)/liability on the BalanceSheet 395
he LGPS surplusatthe balance sheet datehas been r
ust isabletorecoverthesurplus throughreducedco
lan.
estrictedtoÊnilasitisnotconsidered
ntributions inthefuture or through refu
likely thatthe
nds from the
2024 2023
€'000 Ê'000
Actuarialgain 830 6,402
Assetrestriction ø32|
Total actuarialgainrecognised 398 6,402

2024 2023
Land & Land&
Buildings Other Buildings Other
Operating Leases Expiring: â'000 €'000 f'000 €'000
Within1Year 329 12 329 12
Within2toSYears 65 46
4.MOVEMENTS¡NCASH AND CASHEQUIVALENTS
Group Gharity
Ghange Ghange
2024 in Year 2023 2024 in Year 2023
['000 Ê'000 Ê'000 f'000 f'000 €'000
Cash at bank and in hand 7,354
_____lÅþt_
621
5,733
!r99_
__ 5,249
3ø9_
713
__1f13_
3,536
__qÉ99_

und balances as at31 Marc h2024arerepresentedby: h2024arerepresentedby:
Unrestricted
General
Designated
Funds
Funds
f'000
€'000
Restricted
Funds
€'000
Total
Funds
f'000
Tangible Assets
Net Current Assets
-
3,621
13,567
5,491
17,970
4,707
31,537
13,809
LongTermLiabilities
TotalNetAssets 3,621 l9 048 22,677 lþÊ46