Charfty roglstmtlon number 262624 Company reglstratlon number 0900604 IEngland and Wales) ALLANDALE CARE GROUP LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022
ALLANDALE CARE GROUP LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Board Of Trustees Prof. M Riley (Chairman) Mr R Hughes (Vice Chaimian) Mr K Morris Mr E Smethurst Mr C Howell DrA CcK)per Secretary Mr C Warren (Appointed 27 September 20211 Chief executive officer Mr C Warren (Appointed 14 September 20211 Charty number 252624 Company numbgr 0900504 Houslng Corporntlon number H0357 Reglstered offlce The Croft 94 IY Road Heswall Wrral CH616XG Website allandalecaregroup.com Audltor Lonsdale & Marsh 509-510 Cotton Exchange Bixielh Street Liverpool L3 9LQ Banke Lloyds Bank 137 Telegraph Road Heswall rral CH60 OAN
ALLANDALE CARE GROUP LIMITED CONTENTS Page Tru8tee8 report Independent auditorfs rep)rt 8-10 Statement of finanaal activities 11 Balance sheet 12 Stslement of cash flows 13 Notes to the financial statements 14-23
ALLANDALE CARE GROUP LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2022 The Board ofTrustees present their report and finanaal statements for the year ended 30 September 2022. The financial statements have been prepared in accordance wth the accounting policies set out in note 1 to the financial 5talernenls and comply w(th the Charity's Igoveming doojrnentl, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practi applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021" leffective 1 January 20191. Objectives and perfomiance The Society provides housing for Ihg gldgdy. During most of the ygar in qugslion the Soaety provided twenty-six units of accommodation. gsldgntlal he Croft 10 Rgsldgntlal Heathermount 16 The occupation rale has been 98%. Covid 19 The Coronavirus pandemic, and its variants, continued to have an impact the industry. The guidance has stayed constant and the safeguarding of vulnerable adults in care homes has been taken more seriously than ever beft)re. Covid 19 remains present and sts'll effects the residents and stsff alike, but we have leamed to live with il now and therefore the effed is minimum. The continuous roll out of booster vaccinations has been successfully adhered to by the resident5 and staff alike. VNhilst not compulsory, the uptake on the booster vaccination program in Seplernber 2022 frorn residents, and staff alike wa5 1 OOOA. We at Allandale Care Group, are very proud lo say that as a result of this committed. unselfish and trustful act the staff have saved lives. At the lime of writing this report the 51h booster vaccination program has been announced and we anticipate the same number of results a8 above. The Infection Control Procedures set by the General Care Manager- Joanne Evans with the Home Managers has been exemplary and commended by both InfelOn and Prevention Control and CQC. The challenges that have emerged this last 24 months are far from over bul we continue to be inspired by the collective efforts of everyone in the care industry as we weather this storm together. The road ahead is not as treacherous as it once was but we do not lake il for granted and continue lo improve our already high standards . We have a history of oulslanding resilience and while this may be one of our biggest tests yet, as this report outlines, the futu is full of opportunity and hope. The Croft The Homes occupancy has been oulslanding. The diversity of ¢lienlele we can help has inc¥eased and more and more we are being sought as the number one 'homely" residential home in the Wrral. That is an accolade that we are very proud lo have bul one that brings its own pressures. We continue to strive to make a drfferenl lo every single resident that graces our care. Heatherniount Much like its sister Home, Healhemiount is going from strength lo strength. The 0Upan ha$ been exemplary and the way in which the Home has been transformed lo be able to take more complex residents has been no short of impressive. The management at the Home was changed and therefore the improvements are palpable.
ALLANDALE CARE GROUP LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 General The high standards of care continue to be cascaded from the Chief Executive Officer to his entire team. The Homes present well with a very cosy and homely feel to them. The organisation continues lo receive praise from the local community for keeping the Homes in such a good slate and with a sympathetic yel refreshing look. Both homes have benefrtted from an extensive redecoration program in the last 12 months and more is lo ntinue in the coming years. We want lo wntinueto be the leading home from home Group in the Wrral. Financial The retum of public confidence on residentiavnursing homes enabled both Homes lo remain largely fijlly occupied throughout this financ4al year. This is unprecedente(J in the industry and an achievement that we are extremely prouij of. We have been evolving and at limes reinventing ourselves lo attract more prospective residents. We have also been able lo modify our structure of thinking and are now able to lake in more complex needs residents which in tums allows the Group lo continue to grow and become streamline(l and attractive lo all registered categories of care we can provide. As a result of the increase in ¢xcupaney levels our revenue has increased lo the levels we can now be happy with and the surplus made this year speaks for itself and is more in line with what is expecte(J from a small care home operator. The Executive Committee takes the view that the Group remains a going concern and will continue lo provide a high-qualty and much needed serwce to the community. It does however recognise that we cannot rest on these impressve results and further work is undewmy lo make even more of a drfferenl on the ServIS we provide. Regulatory and other bodles Tho Car9 Qualty Comml$slon [CQC] in the last inspertions rated the Houses as 'Good'. The Group has been congratulated on its Infection Control Procedures and adrnitted lo various pilot schemes. The Group remains delemiined to provide the highest quality of Servi and lakes pride in aiming at'oulslanding" rating with 'CQC'. The Charity Comrnission and Companie5 Register The Society continues it5 registrab'ons with both bodies and submits its accounts and replies lo their annual requests for infomiation prompty. Wlrral Borough Councll. We continue our conlr8Ctual relationship with the Local Authority and thereby submit to ils audit and monitoring syslerns. gain good marks and admission to various pilot schemes. We have of late dedIted 1 bed in each Home lo WBC lo assist wth the Hospital pressures as well as havin9 other beds that have been made available wth a top up from the family lo meet the Homes, fees. Rgsorvgs poIIcy 11 is the policy of the Charity that unre5tricled fiJnd5 which have not been designated for a specific use should be maintained at a level equivalent lo between three and Six month's expenditure. The Board of Trustees consider that reserve5 at this level will ensure that, in the event of a significant drop in funding. they wll be able to continue the Charity's current activities while consideration is given to ways in which addrftional funds may be raised. This level of reseNes has been maintsined throughout the year. Investment policy The Society has chosen lo continue lo minimise its financial risks by pursuing a prudent and conservative investment policy. Factors influencing the Sctiely include the continuing uncertainty of financial markets and the need to have rgady a$$ lo funds, should the need to dgploy Ihgm in pursuing initialivgs arisg. For these reasons, funds are held in bank deposit accounts. Rlsks The Board of Trustees have assessed the major risks to which the Charity is exposed, and are satisfie(I that $yslems are in pla lo mitigate exposure to the major risks.
ALLANDALE CARE GROUP LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 The Group has continued lo review its assessment of risks. For completeness, risks have been classified lo include.. Governance and Management, operats.onal Risk, Financial Risk, EnvironmentsllExtemal Factors, Compliance Risk ILaw and Regulalionl. All classifications have been, and continue to be addressed.. significant activity has been undertaken towards the elimination, or al least, diminution of threats to the Society. The greatest risks are.. Financial, Precautions Against Abuse and Matching our Responsibiif(ies. Finanaal risk is seif-explanalory. our outgoings Iwhich include Ihg Living Wagg increases, pension contributions and higher ulilty coslsl are prodigious which means our charges must more than meet our running costs.. this, on the face of it, may rnake us uncompelilive, however, every single business wf(hin this industry will be subject lo the same pressures and constraints. 11 is more difficult to take precautions against V8canae8 arising and losses a incapable of pdICtion. The best means of countering fin8naal problems are lo keep marketing the Homes, have 8 high standards of care, mainlainlincrease our CQC rating and to retsin ample reserves for those times when that there will be natural dips. Meeting our responsibilities is more complex.. a decade ago we admitted residents who principally needed a little help ayoe dressing, washing, rerninding of medication limes. Now we are dealing with residents in an advanced slate of frailty or suffering from the onset of dementia. This we are alert lo the more demanding personvcentred needs and have adjusted our staffing needs, upskn.lled staff and training accordingly, induding making appointments of highly qualified Managers and team members. 'Abuse', elsewhere in the industry, has created an *mosphere of suspiaon and of ever greater vigilance thich in tum leads to increased demands upon us. CQC has introduced a morg intrusive regime of inspection, albeit descaled at present due to Covid, as a reaction to scandals that have featured in the national press. The term 'abuse' has itself become so broadty inlerpreled and thus reportable, that our staff have become vulnerable. Insurance companies those that have not abandoned the industy altogether - usually exdude any claims arising therefrom. We have however with our Broke9 assistance, secured better coverage and the exposure is therefore minimised. We need lo acknowledge that we are now in a highly demanding field of activity that.. irnposes unprecedented responsibilities on our Trustees,. exposes our stsff to greater risk and obliges us to maintain higher levels of supervision to reduce risk of abuse- of any magnitude- and makes it necessary for us lo seek to recruit higher quality well trained and motivated stsff. Infection Control has, once more, featured large this past year and we have met this risk by establishing stringent Infection Conliol Models that have been much admired by the Infection and Prevention Control. We acknovAedge these as significant challenges.
ALLANDALE CARE GROUP LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Structure* governance and management The charitable company was incorporated on 10 Marth 1967 and is govemed by its Memorandum and Artides of Association. The name of the charitsble cornpany was changed on 141h October 2015 to Alandale Care Group Limited followng termination of ils membership of the Abbeyfield rnovement. The registered office, as from June 2005, remains The Croft, 94 Irby Road, Heswall, Wrral CH616XG. Tho Board ofTrustg0s, who are also tho directors for the purpose of company law, and who served during the year were: Prof. M Riley (Chaimanl Mr R Hughe$ {VIcg Chaimianl Mr K Morris Mr E Smethur81 Mr C Howell Ms J Hennessey Mrs L Pierce DrA C¢x)per Mr P R Crook (Resigned 3 May 20221 (Resigned 9 Novernber 20211 IAppoinled 4 May 2022 and resigned 12 October 20221 Members of the Executive Committee are appointed under the company's Articles of Assoaalion 149 - 561 and one third retires each year but 18 eligible for appoIntment. Additional members may also be appointed. Moreover the Executive Committee may al any time appoint replacement or addition81 members vtho serve until the followng Annual General Meeting and are eligiblg for ele1018cti0n at that meeting. Currently IApril 20231 the Executive Committ99 mpriSeS.. Mrs. G Colvin.. Presdent Professor M Riley.. Chairman Mr R Hughes.. Vice Chaimian Mr E Smethursl, Mr. K Morris, Mr C Howell, DrA Cooper The Diredors retiring this year were.. Mr E Smethursl and Mr K morris.mr E Smethursl and Mr C Howell were willing to be re-elected. They were both re•elected unanimously. The Directors due lo retire at the forthcoming AGM are Professor M Riley and Mr R Hughes Members appointed this year- Mr P Crook 41512022 (resigned 12110120221 Our Trustee Indemnity Insurance is provided by the Towergate Group.
ALLANDALE CARE GROUP LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Oryanisation The current organis8tional structure Is 8$ follows.. Alandale Care Group ALLANDALE CARE GROUP MANAGEMENT STRUCTURE 2022 CHIEF EXECUTIVE OFFICER COMPANY SECRETARY GENERAL MANAGER {Nomlnated Person for CQCI REGISTERED MANAGER HEATHERMOUNT REGISTERED MANAGER THE CROFT SENIOR TEAM HOUSEKEEPING INTENANCE CARE HOUSEKEEPING
ALLANDALE CARE GROUP LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Professlonal advlsors We instruct A Halsall & Co Solicitors for ad hcc property transactions. For survey, valuation and sale purposes we consult Legal Owen, chartered surveyors. For employment law issues we consult with WorkNe$l, previously known as Ellis Whitlam. Stsff Ms S Osborne was appointed a$ the dualty registered CQC manager for the Group in August 2022. We have subscribed to numerous additional training events and continue to do so. Our responsili11eS have gready increased over the last few years Isee Regulatory and other bodies abovel and we shall need to assess carefully how best we Can match those responsibilities. Mr C Warren continues to be the Group's Chief Executor Officer and as Company Secretary from 14 September 2021 and 27 September 2021 respeclivety. We owe our staff a considerable debt for their comrnitmenl, dedication and diligence. Volunteers We owe an equal debt to our vc4unleers both al Executive Committee and House level (Friends of Heathermounll. Webslte Our website is https.'Ilallandalecaregroup.com Stslemont of Trustees responslbllltles The Board of Trustees, who are also the directors of Allandale Care Group Limited for the purpose of company are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Accounting Prath"cel. Compary Law requires the Board of Trustees to prepare financial stslements for each financial year which give a true and fair view of the s18te of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial staternenls, the Board of Trustee$ are required to.. select suitable accounting policies and then apply them consistenty., observe the methods and principles in the Charities SORP., make judgements and eslimales that are leasrable and prudent., state whether applicable UK Accounting Standards havg been followed, subject lo any material departures disdosed and explained in the financial stslements,. and prepare the finanaal statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation. The Board of Trustees are responsible for keeping adequate accounting records that disclose wth reasonable accuracy at any lime the financial position of the Charity and enable them lo ensure that the finanaal statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hgnce for taking reasonable $1gps for the prgvgnlion and detection of fraud and other iThegularities.
ALLANDALE CARE GROUP LIMITED TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Audltor A resolution for. the re-appointment of Lonsdale and Marsh as auditors of the Charity will be proposed at the Annual General Meeting. Disc105ure of inforniation to auditor Each of the Board of Trustees has confirmed that there is no infomiation of which they are aw8re which is relevant to the audrt, kyjl of which the auditor is unaware. They have further confimied that they have tsken appropriate steps lo identify suth relevant information and to establish that the auditor is aware of such infonnation. The Trustees report was approved by the Board of Board Of Trustees. Prof. M Rlley (Chalmia Dated.. 12 April 2023
ALLANDALE CARE GROUP LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OFALLANDALE CARE GROUP LIMITED Opinion We have audfted the financi81 statements of Allandale Care Group Limited (the 'Charity'l for the year ended 30 September 2022 which comprise the stslement of financi818ctivities, the balance sheet, the statement of cash flows and the ni)tes lo the finanaal statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting standards, including Financial Reporting Standard 102 The Financial Reporting Slandanl aPpIable in the UK and Republic of Irplend (United lQngdom GenerallyAccepled Accounting Praclicel. In our opinion, the financial statements.. give a true and fair view of the stale of the charitable company's affair5 a5 al 30 Septembèr 2022 and of its incoming sOurceS and 8PFlicalion of resource8, including ils income and eX[dIture, for the year then ended., have been properly prepared in ar¢Jan with United lfjngdom Generalty cepted A¢ntIng Prath'¢e', and have prepared in accordance wth the reqU1MentS of the Companies Act 2006. 8agis for opinion We conducted our audit in accordance wth Intemalional Standards on Auditing IUKI IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Audilofs spOnsIbl1rfieS for the audit of the finanual statements section of our report. Vve are independent of the Charty in accordan wth the ethical requirements that are relevant to our audit of the financial statements in the UK, induding the FRC'S Ethical standard, and we have fvlfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained 15 sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to going concern In auditing the financial slalements, we have concluded that the Trustees use of the goin9 concern basis of accounting in the preparation of the financial ststemenls is appropriate. Based on the worf( we have performed, wo have not identified any material uncertainties relating to events or ondilions that, individually or llectiVely, may cast $ignifi¢anl doubt on the Charity's ability lo wntinue as a going cOnM for a period of at least hvelve rnonlhs from when the financial statement5 are authorised for issue. Our resF4)n5ibilities and the responsibilities of the Board of Trustees with respect lo going cOnM are described in the relevant sections of this report. Other infomiation The other information comprises the information included in the annu81 report other than the financial slalements and our auditor's report thereon. The Board of Trustees are responsible for the other information contained within the annual report. Our opinion on the financial ststgments does not cover the olhgr information and, except lo thg extent otherwise expliutly stated in our report, we do not express any form of assurance conclusion Ihereon. Our responsbility is lo read the other infomiation and, in doing so, consider whether the other infomiation is materially inconsistent with the finanaal statements or our knOedge obtained in the wurse of the audit, or otherwse appears to be rnalerially mi5slated. If we identify such material inconsislenaes or apparent material misstatements, we are required to determine whether this gives rise lo a material misslalement in the financial statements themselves. If. based on the work we have performed. we conclude that there 15 a rnateri misstatement of this other information. we are required lo report that fact. We have nothing lo report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the Trustees report for the financial year for which the financial statements are prepared, which ineludes the directors, report prepared for the purposes of company18w, is consistent v¢ith the financial statements", and the directors. report included wthin the Trustees report has been prepared in accordance with applicable legal requirements.
ALLANDALE CARE GROUP LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OFALLANDALE CARE GROUP LIMITED Matters on which we are required to report by exception In the light of the knowledge and understanding of the Charity 8nd r(s environment obtained in the course of the audit. we have not identrfied material misstatements in the directors, report included wthin the Trustees report. We have nothing to report in respect of the fdlowng matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept. or returns adequate for our audit have not been received from branches not visited by us., or the financial stslements a not in agreement with the accounting records and retum8', or certain disdosures of tru$tee$' remuneration specified by law are n¢X made., or we have not received all the information and explanab.ons we require for our audit., or the Board of Trustees were not entitled to prepare the financial stslemenls in accordance with the small companies regime and take advantsge of the small companies, exemptions in preparing the Trustees report and from the requirement to prepare a strategic report. Responslbllltles of Board of Trustees As explained rnore fijlty in the statement of Trustees responsibilities, the Board of Trustees, who are a150 the director5 of the Charity for the purpose of company law, are responsible for the preparation of the financial stalernenls and for being satisfied that they give a true and fair view, and for such internal control as the Board of Trustees detemiine is necessary lo enable the preparation of finanaal stslemenls that are free from material misslalement, whether due to fraud or error. In preparing the financial slalements, the Board of Trustees are responsible for assessing the Charity's ability to continue as a going concern, disclosing, as applicable. matters related to going ncern and using the going ¢oncem basis of aUntIng unless the Board of Trustees either intend to liquidate the Charitsble company ¢y to cease operations, or have no reali$lic allernats've bul lo do so. Audltorfs responslbllltlos for tho audlt of tho flnanclal statgments Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free frorn material misslatemenl, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance bul is not a guarantee th81 an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when il exists. Misstslements can arise from fraud c error and are considered material if, individually or in the ag9gate, they could reasonably be expected lo infiuence the economic decisions of users taken on the basis of these finanaal statements. The extent to whith our procedures are capable of detecting irregularities, including fraud. is detailed below. We obtained an understsnding of the legal and regulatory frameworks that a applicable lo the charity and determined that the most significant are those that relate Care Quality Commission requirements. We also considered those laws and regulations that have a direci impact on the financial statements suth as Charity SORP including FRS 102 and Companies Act 2006. Our approach lo idenlity'ng and assessing the risks of material misstatement in respect of iThegularities, induding fraud and noTrcompliance wth laws and regulations, included the following.. the engagement partner ensured the engagement team collectivety had the appropriate competence, capabilities and skills to identify or recognise non4omplianee wth applicable laws and regulations., discussions with senior management., identified laws and regulations were Communicated wlhin the audit team and remained alert lo instances of non-compliance throughout the audrt. We evaluated management's inntiveS and opportunities for fraudulent manipulation of the finanoal stslements linduding override of controls) and addressed the risk through tests'ng of journal entries lo identify unusual transactions and assessed whether judgements and assumpts'ons made in delemiining the accounting estimates were indicative of potential bias.
ALLANDALE CARE GROUP LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OFALLANDALE CARE GROUP LIMITED In response to the risk of irregularities and nonacompliance with laws and regulations, we designed our audit procedures which induded, but was not limited to.. di8CUS8ion8 Wth management about any known or 8U8pected instances of nonwcomtliance with laws and regu18tions, and fraud., reviewing minutes of meetings of those charged wf(h govem8nce', reviewing the financial statements d1sd0suS and agreeing lo undedying documentation-, analytical review lo idenb'fy unusual Iransaclions., reviewing for any transactions undertaken wth related parbes suth as those thargg with govgrnancg andl or trustees., checknng expenses are bona fide transactions of the charity, Because of the inherent limitations of an audit, there 15 a risk that we syill not detect all iTregularities, including those leading to a rnalerial misslalement in the financial statements or non-compliance with regulations. The risk is al80 greater regarding irregularities occurring due lo fraud rather than error, as fraud involves intentional CLcealMent. forgery, collusion, omission or misrepresentstion. A further description of our responsibilities is available on the Financi81 Reporting Council's webste at.. https'.11 www.frc.org.uklauditorsresponsibililies. This description fomis part of our audilorfs report. Use of our rgport Thi5 report 15 made soldy to the charitae company's membets, as a body, in aceordance vAlh Chapter 3 of Part 18 of the Companies Act 2006. Our audit work has been undertaken so that we might stsle to the charitable company's members those matters we are required lo stste to them in an auditorfs port and for no other purpose. To the fullest extent pem)rtted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have fomied. Elaino Frances McElroy (Senior Statutory Audltor) for and on behalf of Lonsdale & Marsh 12 April 2023 Chartered Accountants Statutory Auditor So510 Cotton Exchange Bixteth Street Liverpoc4 L3 9LQ 10-
ALLANDALE CARE GROUP LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2022 Unrestricted Restricted funds funds 2022 2022 Totsl Unrestrieted Restricted funds funds 2021 2021 Total 2022 2021 Notes me and end wments fr Donations and legacies Charitable activities Investments Govemment supp)rt- covitk19 nc 6,000 6,000 1,103.325 4,381 5,204 899.586 2.537 1,000 6,204 699,586 2,537 1,103,325 4,381 28,299 28,299 55,672 55,672 Total income 1,107,706 34,299 1.142.005 707,327 56,672 763,999 enditure on: Charitable activities 975,011 34,299 1,009,310 985.212 56,147 1,041,359 Other 12 1,740 1,740 Total expenditure 976,751 34,299 1,011,050 985,212 56,147 1,041,359 Net incomellexpenditure) for the yearl Net movement In funds 130,955 130,955 (277,8851 525 1277,360) Fund balances al 1 October 2021 1,351,525 525 1,352,050 1.629,410 1,629,410 Fund balances at 30 Septsmbor 2022 1,482,480 525 1,483,005 1.351,525 525 1,352,050 The ststemenl of financial a¢tivf(ies indudes all gains and l¢)sses recognised in the year. All income and expenditure derive from continuing activitie& The statement of financial activities also complies wth the requirements for an income and expendf(ure account under the Companies Act 2006. 11
ALLANDALE CARE GROUP LIMITED BALANCE SHEET AS AT 30 SEPTEMBER 2022 2022 2021 Notes Fixed assets Tangible assets 14 1,047,055 1,030,310 Currgnt assets Debtors Cash at bank and in hand 15 7,333 711,189 22,215 570,791 718,522 593,006 Credltoys: amounts falllng due wlthln one year 16 171,2601 156.3971 Net current asse18 847,262 536,609 Totsl assets le55 current liabilitie5 1.694,317 1,566,919 Credrtofs: arnounts falling duo after more than one year 17 1211,3121 1214,8691 Net assets 1,483,005 1,352,050 Income funds Restricted funds Unrestricted funds- eneral General unrestricted funds Revaluation reseNe 20 525 525 1,331,772 150,708 1,200,817 150,708 1,482,480 1,351,525 1,483,005 1,352,050 The financial ststernenls were approved by the Board Of Tru8tee$ on 12 April 2023 Prof. M Fl"ley (Chair Trustee an) Mr E Smelhurst Trustee Company registration number 0900504 12-
ALLANDALE CARE GROUP LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2022 2022 2021 Notss Cash flows from operatlng actlvltles Cash generated fromllabsorfoed by) operations 26 167,203 1300,4281 Investlng a¢tlvllles Purchase of tangible fixed asse15 Investment income ieceived (31,1861 4,381 112,3521 2,537 Net cash used in investing activities 126,8051 {9,8151 Net cash used in financing activities Net 1ncreasel1decrseI in cash and cash equivalents 140,398 1310,2431 Cash and ¢a$h equivalent$ at beginning of y9ar 570,791 881,034 Cash and cash equlvalents at end of year 711,189 570,791 13-
ALLANDALE CARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 Accounting policies Charity infomiation Ajlandale Care Group Limited is a private company limited by guarantee incortKsrated in England and Wales. The registered office is The Croft, 94 Irby Road, Heswall, Wrral, CH616XG. 1.1 Accounting convention These financial slalements have begn prgpared in accordancg Wth FRS 102 °The Finanaal Reporting Standard applicable in the UK and Republic of Ireland. l°FRS 102.1, °Accounting and Reporting by Charities" the Statement of Recommended Practice for charities applyng FRS 102, the Companies Act 20Q6 and UK Generally Accepted Accounting Practi a5 11 applies from 1 January 2015. The Charity is a Public Benefit Enlily as defined by FRS 102. The financial statements are prepared in sterfing, which is the fijnctional currency of the Charity. Monetary amounts in these financial staternenls are rounded to the nearest £. The finanaal statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain finanrAal instruments al fair value. The principal accounting policies adopted are set out below. 1.2 Going concem Al the lime of approving the financial statement8, the Board of Trustees have a reasonable expectation that the Ch8rity has adequate resources to continue in operational existence for the foreseeable future. Thus the Board of Trustees continue lo adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Board of Trustees in furtherance of their aritsble objectives. Restricted funds consist of grants, donations and legacies received and for which the donor has specified the purposes lo which the fvnds musl be applied. 1.4 Income Income is recognised when the Charity 1$ legally entrtled lo it after any perfomiance conditions have been met, the amounts can be measured reliably, and it is probable that income wll be received. Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in relation to donations reiVed under GiftAd or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwse if the Charty has been notified of an impending distribution, thg amount is known, and r9ceipl is expe0d. If Ihg amount is not known, Ihg legacy is trgated as a contingent asset. Cov119 income Consists of govemment support for specific COVID-19 related costs, such as infection control and rapid testing support. 11 has been accounted for as govemmenl grant income and is recogni5ed when the eharty has entrtlement to the funds and any perfomance con(Jilions attached to the grants have been met. 1.5 Expenditure Expenditure is recognised once there 15 a legal or constructive obligation to make a paent to a third party, it is probable that settlement will be required and the amount of the obligation can be measured liably. 14-
ALLANDALE CARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Accountlng pollcles Icontlnuedl Charitable activity costs relate lo seNces provided centrally and identified as wholly or mainly in support of direct charitable expenditure, together with an appropriate proportion of management and office overheads. Support costs are those functions that assist the work of the Charity but do not undertake charitable activities. Support costs indude back office costs, finan, personnel and payroll. Govemance costs comprise all costs involving the public accountability of the charity and its compliance wth regulation and good practice. These costs indude costs relating to slalutory audit. 1.6 Tangible fixed assets Tangit4e fixed assets are initially mgasurgd at cost and subsequgntly mgasurgd at cost or valuation, ngt of depreciation and any impaimient losses. Depreaation is recognised so as to write off the cost or valuation of assets less their resdual values over their useful lives on the followng bases.. Freehold land and buildings Fixtures and fittings Motor vehide8 See below 15%On$t 250A on cost Freehold land is not depreaated. The gain or loss arising on the disposal of an asset is determined as the difference betsveen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. It is the Charity's policy and practice lo maintsin properties to a high standard through a continuing programme of refurt)ishment and maintenance. Consequently the lives of the prOpe0S and their resiéual values are such that any depreaation charge would be immaterial. A full yearfs depreciation is charged on fixed assets in the year of purchase bul no charge is rnade in the year of disposal. 1.7 Impairment of fixed assets Al each reporting end date, the Charity review$ the carying amounts of ils tsngible assets lo detemiin8 whether there is any inditIon that those assets hove suffered an impaimienl loss. If any $uth indi¢olion exists, the recoveratle amount of the asset is e$limaled in order lo determine the extent of the impaimienl loss Irf any). 1.8 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposits held at call wth banks, other short-lerm liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown ¥wthin borrowings in rrent liabilities. 1.9 Flnanclal Instruments The Charity has elected to appty the provisions of Section 11 'Basic Financial Instruments. and Section 12 'other Financial Instruments Issues, of FRS 102 to all of ils financial inslrurnenls. Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the inslrumenl. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or lo realise the asset and settle the liability simultaneously. 15-
ALLANDALE CARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Accountlng pollcles {Contlnuedl 8asl¢ flnanclal assets Basic financial assets, lch include debtors and cash and bank balances, are initially measured 01 transaction pri induding transaction Costs and are subsequently carried at arnortised cost using the effective interest method unle55 the arrangernenl conslilules a financing transaction, *ere the transadion is measured at the present value of the future receipts discounted al a market rale of interest. Financial as5et5 dassified as receivable wfthin one year are not 8mortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless the arrangement conslilules a financing transaction, where the debt instrument is measured al the present value of the future payments dis¢ounled at a market rate of interest. Financial liabilities classified as payablg ithin one year are not amortised. Debt instruments are subsequently carried al amortised cost, using the effective interest rale method. Trade cre(Jilor8 are obligations lo pay for good8 or semces that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due wlhin one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially al transadion price and subsequenuy measured al amortised $t using the effe1ve interest method. Delegn1On of flnanclal Ilabililles Financial liabilities are derecognised %then the Charity's contractual obligations expire ¢y are discharged or cancelled. 1.10 Employeg beneflts If material the eosl of any unused holiday entitlement 18 recognised in the period in which the employee's services are received. If relevant temiination benefrts are recognised immediately as an expense when the Charty is demonstrably committed to tenninalg the gmployment of an employee or lo provide temiinats'on bgnefits. 1.11 Retlrement bgnefflts Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 1.12 So¢lal houslng grants Some of the Charity's housin9 schemes are fInand partly by Social Housing or other capital grants. Section 24 of FRS 102 'Govemment grants. permits either the performance model the accrual model lo recognise govemmenl grants. As required by the Housing SORP IFRS1021, housing properties accounted al valuation musl recognise govemmenl grants using the perf0rnan model and those accounted for al cost musl recognise govemment grants using the accnjal model. Donatlons and legacles Restricted Unrestricted Restricted fvnds funds funds general 2021 Total 2022 2021 2021 Donations and gifts 6,000 5,204 1,000 6,204 16-
ALLANDALE CARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Charitable activities Charltable Charitsble Income Income 2022 2021 Sales wthin charitable activities Less.. deferred income 1,099,768 3,557 696,029 3,557 1,103,325 899,586 Investments Unrestrlcted Unrestricted funds nds general general 2022 2021 Interest receivable 4,381 2,537 Governrnent 5UPPOrt- COVID-19 Restricted funds Restricted funds 2022 2021 LocalAuthority Suppcrft 28,299 55,672 17-
ALLANDALE CARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Charitable activities Charitablo Charitab19 Expenditure Expenditure 2022 2021 staff costs Depreciation and impairment Charitable expenditure 607,595 12,700 196,057 645,072 12,114 186,057 816.352 843,243 Share of support costs (see note 71 Share of governance costs (see note 71 182,998 9,960 191,976 6,140 1,009,310 1,041,359 Analysls by fvnd Unreslrided funds- general Restricted funds 975,011 34,299 985,212 56,147 1,009,310 1,041,359 Support costs Support Govgmanco osts costs 2022 Support Governance costs 2021 Staff costs Legal & professional fees Health & safety consultancy Payroll preparation Auto enrolment fees Consultancy fees Recruf(ment fees 169,916 5,027 169,916 5,027 147,153 6,960 147,153 6,960 2,901 3,832 1,322 2,901 3,832 1,322 2,880 3,388 1,318 20,377 9,900 2,880 3,388 1,318 20,377 9,900 Audit fees Accountancy 8.400 1,560 8,400 1,560 6,140 6,140 182,998 9.960 192,958 191,976 6,140 198,116 Analysed belNken Charitsble activities 182,998 9.960 192,958 191,976 6,140 198,116 18-
ALLANDALE CARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Net movement in funds 2022 2021 Nel movement in fund$ 1$ slated after chargin(creditingI Dopreaation of owne(I tangible fixed asse1$ Loss on disposal of tangible fixed assets 12,700 1,740 12,114 Audito$ remuneration Fees payable to the Charity's auditor and associates: 2022 2021 Audit of the Charity's annual accounts 8,400 6,140 Non4udit services All other non-audit seryices 5,393 3,388 10 Boaryl Of Trustg9S None of the Board of Trustees {or any persons connected with them} received any expenses or beneffts from the Charity during the year. For details of remuneration see note 24. 11 EmployoOS The average monlhty number of employees during the year was.. 2022 Numbor 2021 Numbor Care staff Office staff 35 Total 41 40 Employment Costs 2022 2021 Vk&ges and Salaries Social security costs Other pension msts 690,329 47,602 39,580 752,598 47,079 44,835 777,511 792,225 The number of employees %those annual remuneration was more than £60,000 is as follows.. 2022 Number 2021 Number £60,000 to £70,000 19-
ALLANDALE CARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 12 Other Unrostrictod funds ggngral 2022 Total 2021 Net loss on disposal of tangible fixed assets 1,740 1,740 13 Taxation The charitable company has charitable status and therefore is exempt from corporation tax on the income il has reived. The charitable company is not registered for VAT. Accordingly no VAT is charged to residents, and expenditure in the income and expenditure account indudes the relevant VAT. 14 Tangible fixed assets Freehold land Flxtur85 and Motor vohlclBS and buildin95 rittinqs Total Cost At 1 October 2021 Additions Disposals 1,004,592 81,654 31,186 116,4851 4,500 1,090,746 31,186 116,4851 AI 30 September 2022 1,004,592 96,355 4,500 1,105,447 Depreclatlon and Impalrnient At 1 October 2021 Depreciation charged in the year Eliminated in respect of disposals 58,375 11,575 114,7451 2,062 1,125 60,437 12,700 114,7451 AI 30 Sgplgmbgr 2022 55,205 3,187 58,392 Carrylng amount AI 30 Sgplgmbgr 2022 1,004,592 41,150 1,313 1,047,055 AI 30 September 2021 1,004,593 23,279 2,438 1,030,310 The Charity ha$ tsken advantage of deemed cost transitional relief. See accounting policy note 1.12 further details. -20-
ALLANDALE CARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 15 Debtors 2022 2021 Amounts falling dua wlthln on9 ygar: Trade debtor$ Prepayments and accrued income 3,316 4,017 11,746 10,469 7,333 22,215 16 Creditorn: amounts falling due within one year 2022 2021 Notss other tsxation and social security Govemment grants Trade (Yeditors other creditors Accruals and ijeferred income 17,158 3,557 22,563 525 27,457 18 3,557 30,867 374 21,599 71,260 56,397 17 Creditors- amounts falling due after more than one year 2022 2021 Notes Govemment grants 18 211,312 214,869 18 Govemment grants Deferred income is included in the financial statements as follows-. 2022 2021 Deferred income is included wthin.. Current liabilities Non-currenl liabilities 3,557 211,312 3,557 214,869 214,869 218,426 Movements in the year.. Deferred income 811 October 2021 Released from previous periods 218,426 13,5571 221,983 13,5571 Deferred income a130 September 2022 214,869 218,426 21
ALLANDALE CARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 19 Retirement benefit schemes Dofinod contribution schemes The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently adrninislered fund. The charge to profrt or loss in respect of defined contribution Schemes was £39,580 {2021- £44.8351. 20 Restricted funds The income funds of the charity indude restricted funds comprising the following unexpended balances of donations and grants held on trust for sperAfic purposes.. Movement In funds Balance at 1 Q¢tober 2021 Balance at JO Sept¢mb 2022 Don*ions 525 525 21 Analysis of net assets between funds Unrestrfct9d Re$trfctgd funds funds 2022 2022 Total Unrestricted Restricted funds ftjnds 2021 2021 Total 2022 2021 Fund balances al 30 September 2022 are represented by.. Tangible assets Current assetsllliabilitiesl Long tem liabilities 1,047,055 648,737 1211,3121 1,047,055 1,030,310 647,262 538,084 1211,312) 1214,8691 1,030,310 53e,609 1214,8691 525 525 1,482,480 525 1,483,005 1,351,525 525 1,352,050 22 Share capltal The company is limited by guarantee and has no share capitsl. 23 Operating lease commitments At the reporting end dale the Charity had outstsnding commitsments for fvture minimum lease p8ymenls under non-¢an¢ellable operating leases, which fall due as fdlows.. 2022 2021 thin one year 21,106 22,484 -22-
ALLANDALE CARE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Related party transactions Romuneration of key rnanagornent poysonnol The remuneration of key management personnel. who are also directorsthuslees, is a8 follow8. 2022 2021 Consuttancy fees 20,377 26 Cash go11grated from opgratlons 2022 2021 Surpluslldefi¢itl for the year 130,955 1277,3601 Adjustments for.. Investment income recognised in statement of financial activf(ies Loss on disposal of tangible fixed assets Depreaation and impairment of tangible fixed assets 14,3811 1,740 12,700 {2,5371 12,114 Movements in working capital.. Decreasellincreasel in debtors Increaselldecreasel in creditors (Deueasel in deferred InMe 14,882 14.863 13,5561 {8,8931 120,1951 (3,5571 Cash gongratgd fromllabsorbed byl opgratlons 167,203 1300,4281 26 Anatysls of changes In net funds The Charity had no debt during the year. -23-
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