**Charity registration number 252624**
**Company registration number 0900504 (England and Wales)**
## **ALLANDALE CARE GROUP LIMITED**
**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023**
## **ALLANDALE CARE GROUP LIMITED**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Board Of Trustees**|Prof. M Riley (Chairman)|
|---|---|
||Mr R Hughes (Vice Chairman)|
||Mr K Morris|
||Mr C Howell|
||Dr A Cooper|
|**Secretary**|Mr C Warren|
|**Chief executive officer**|Mr C Warren|
|**Charity number**|252624|
|**Company number**|0900504|
|**Housing Corporation number**|H0357|
|**Registered office**|The Croft|
||94 Irby Road|
||Heswall|
||Wirral|
||CH61 6XG|
|**Website**|allandalecaregroup.com|
|**Auditor**|Lonsdale & Marsh|
||509 - 510 Cotton Exchange|
||Bixteth Street|
||Liverpool|
||L3 9LQ|
|**Bankers**|Lloyds Bank|
||137 Telegraph Road|
||Heswall|
||Wirral|
||CH60 0AN|
## **ALLANDALE CARE GROUP LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 7|
|Independent auditor's report|8 - 10|
|Statement of financial activities|11|
|Balance sheet|12|
|Statement of cash flows|13|
|Notes to the financial statements|14 - 25|
## **ALLANDALE CARE GROUP LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
The Board of Trustees present their report and financial statements for the year ended 30 September 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
## **Objectives and performance**
The Group provides housing for the elderly. During most of the year in question the Group provided twenty-six units of accommodation.
|**Residential**|**Residential**|
|---|---|
|The Croft
10|Heathermount
16|
The occupation rate has been 94%.
## **Covid 19**
The Coronavirus pandemic, and its variants, continued to have an impact on the industry. The guidance has stayed constant and the safeguarding of vulnerable adults in care homes has been taken more seriously than ever before. Covid 19 remains present and still affects the residents and staff alike, but we have learned to live with it now and therefore the effect is minimum.
The continuous roll out of booster vaccinations has been successfully adhered to by the residents and staff alike. Whilst not compulsory, the uptake on the booster vaccination program on 21 September 2023 from residents’ and staff alike was 100%. We at Allandale Care Group are very proud to say that as a result of this committed, unselfish and trustful act the staff have saved lives. At the time of writing this report the 6th booster vaccination program has been announced and we anticipate the same number of results as above. Everyone has a choice and consent must be obtained prior to the uptake of any booster.
The Infection Control Procedures set by the General Care Manager – Joanne Evans with the Home Managers have been exemplary and commended by both Infection and Prevention Control and CQC.
The challenges that have emerged these last 36 months are far from over but we continue to be inspired by the collective efforts of everyone in the care industry as we weather this continuous storm together. The road ahead is not as treacherous as it once was but we do not take it for granted and continue to improve our already high standards. We have a history of outstanding resilience and while this may be one of our biggest tests yet, as this report outlines, the future is full of opportunity and hope.
## **The Croft**
The Home's occupancy has been outstanding. We have been able to diversify our approach to care and upskill our team to provide outstanding levels of care. We have attained and kept high residents/relatives and loved one’s reviews culminating in above industry standards ratings.
Throughout this period the Home has undergone significant structural, digital, modernisation and redecoration upgrades and improvements. The new dementia friendly and inclusion ethos is reverberating within the Home with many improvements tailor made towards an ever-increasing population suffering from this terrible disease/ illness.
## **Heathermount**
Heathermount remains a home from home enjoying a very healthy occupancy. The Home continues the pathway to excellence as demonstrated by the latest Wirral Council Inspection. The excellent rating received at this inspection typifies the approach and dedication of the organisation to take more complex needs residents and make a difference to their standards of living and person centred care. We centre our ethos on dignity for everyone every day and choice, life with us means living well.
- 1 -
## **ALLANDALE CARE GROUP LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **General**
The outstanding standards of care demanded and cascaded from the Chief Executive Officer are well embedded within the team structure at Allandale Care Group. Both our Homes continue to receive excellent reviews from residents/relatives ensuring we remain the number one choice in the Wirral.
The Chief Executive Officer of the care homes group has surrounded himself with the most qualified and dedicated team of care home professionals available. Our care, compassionate and professional team have a variety of expertise and in-depth training in the sector including Demetia and End of Life Care with many accolades to our name.
The Homes are undergoing their planned upgrade and modernisation program that will see these two Homes remaining a home from home care home but enhancing their internal structure and fitting by rediscovering themselves in a more modern and technologically advanced setting.
## **Financial**
The return of public confidence on residential/nursing homes enabled both Homes to remain largely fully occupied throughout this financial year. This is unprecedented in the industry and an achievement that we are extremely proud of.
We had to reevaluate and upskill our team to ensure that we were able to attract more complex needs residents and diversify our portfolio.
Our six-step end of life care has received outstanding reviews from the local government, this provides and invaluable service to the community and hospitals alike by allowing their loved ones to live their final days in a purpose build, calming and caring environment,
The Executive Committee takes the view that the Group remains a going concern and will continue to provide a high-quality and much needed service to the community. It does however recognise that we cannot rest on these impressive results and further work is underway to make even more of a difference to the services we provide.
## **Regulatory and other bodies**
**The Care Quality Commission [CQC]** in the last inspections rated the Houses as ‘Good’. The Group has been congratulated on its Infection Control Procedures and admitted to various pilot schemes. The Group remains determined to provide the highest quality of service and takes pride in aiming at “outstanding” rating with ‘CQC’ in their next inspection.
## **The Charity Commission and Companies Register**
The Group continues its registrations with both bodies and submits its accounts and replies to their annual requests for information promptly.
## **Wirral Borough Council**
We continue our contractual relationship with the Local Authority and thereby submit to its audit and monitoring systems. We gained good marks [Excellent] and admission to various pilot schemes. We have of late dedicated 1 bed in each Home to WBC to assist with the Hospital pressures as well as having other beds that have been made available with a top up from the family to meet the Homes’ fees.
## **Reserves policy**
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure, which equates to £282,000 and £564,000 respectively. The Board of Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
- 2 -
## **ALLANDALE CARE GROUP LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **Investment policy**
The Group has chosen to continue to minimise its financial risks by pursuing a prudent and conservative investment policy. Factors influencing the Group include the continuing uncertainty of financial markets and the need to have ready access to funds, should the need to deploy them in pursuing initiatives arise. For these reasons funds are held in bank deposit accounts.
## **Risks**
The Board of Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The Group has continued to review its assessment of risks. For completeness, risks have been classified to include Governance and Management, Operational Risk, Financial Risk, Environmental/External Factors, Compliance Risk [Law and Regulation]. All classifications have been and continue to be addressed: significant activity has been undertaken towards the elimination, or at least, diminution of threats to the Society.
The greatest risks are: Financial, Precautions Against Abuse and Matching our Responsibilities. Financial risk is self-explanatory: our outgoings [which include the Living Wage increases, pension contributions and higher utility costs] are prodigious which means our charges must more than meet our running costs: this, on the face of it, may make us uncompetitive, however, every single business within this industry will be subject to the same pressures and constraints.
It is more difficult to take precautions against vacancies arising and losses are incapable of prediction. The best means of countering financial problems are to keep marketing the Homes, have a high standards of care, maintain/increase our CQC rating and to retain 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 – maybe dressing, washing, reminding of medication times. Now we are dealing with residents in an advanced state of frailty or suffering from the onset of dementia in its many forms. This we are alert to the more demanding person-centred needs and have adjusted our staffing needs, upskilled staff and training accordingly, including making appointments of highly qualified Managers and team members.
‘Abuse’, elsewhere in the industry, has created an atmosphere of suspicion and of ever greater vigilance which in turn leads to increased demands upon us. CQC has introduced a more 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 broadly interpreted and thus reportable, that our staff have become vulnerable.
Insurance companies – those that have not abandoned the industry altogether – usually exclude any claims arising therefrom. We have, however with our Broker’s assistance, secured better coverage and the exposure is therefore minimized.
We need to acknowledge that we are now in a highly demanding field of activity that: imposes unprecedented responsibilities on our Trustees; exposes our staff 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 to seek to recruit higher quality well trained and motivated staff.
Infection Control has, once more, featured large this past year and we have met this risk by establishing stringent Infection Control Models that have been much admired by the Infection and Prevention Control.
We acknowledge these as significant challenges.
- 3 -
## **ALLANDALE CARE GROUP LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **Structure, governance and management**
The charitable company was incorporated on 10 March 1967 and is governed by its Memorandum and Articles of Association. The name of the charitable company was changed on 14[th] October 2015 to Allandale Care Group Limited following termination of its membership of the Abbeyfield movement. The registered office, as from June 2005, remains The Croft, 94 Irby Road, Heswall, Wirral CH61 6XG.
The Board of Trustees, who are also the directors for the purpose of company law, and who served during the year were:
Prof. M Riley (Chairman) Mr R Hughes (Vice Chairman) Mr K Morris Mr E Smethurst (Resigned 20 May 2024) Mr C Howell Dr A Cooper Mr P R Crook (Resigned 12 October 2022)
Members of the Executive Committee are appointed under the company's Articles of Association [49 – 56] and one third retires each year but is eligible for reappointment. Additional members may also be appointed. Moreover the Executive Committee may at any time appoint replacement or additional members who serve until the following Annual General Meeting and are eligible for election/re-election at that meeting.
Currently [April 2024] the Executive Committee comprises:
Mrs. G Colvin: President Professor M Riley: Chairman Mr R Hughes: Vice Chairman
Mr E Smethurst, Mr. K Morris, Mr C Howell, Dr A Cooper
The Directors retiring this year were: Professor M Riley and Mr R Hughes who were willing to be re-elected. They were both re-elected unanimously.
The Directors due to retire at the forthcoming AGM are Dr E Cooper and Mr K Morris
Members appointed this year – none
Our Trustee Indemnity Insurance is provided by the Towergate Group.
- 4 -
## **ALLANDALE CARE GROUP LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **Organisation**
The current organisational structure is as follows:
## **ALLANDALE CARE GROUP MANAGEMENT STRUCTURE 2022/23**
**----- Start of picture text -----**
THE EXECUTIVE COMMITTEE
CHIEF EXECUTIVE OFFICER
&
COMPANY SECRETARY
GENERAL MANAGER
(Nominated Person for CQC)
REGISTERED MANAGER REGISTERED MANAGER
HEATHERMOUNT THE CROFT
CARE COOK & SENIOR COOK &
SENIOR HOUSEKEEPING MAINTENANCE CARE HOUSEKEEPING
TEAM TEAM
CARE TEAM CARE TEAM
**----- End of picture text -----**
- 5 -
## **ALLANDALE CARE GROUP LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **Professional advisors**
We instruct A Halsall & Co Solicitors for ad hoc property transactions. For survey, valuation and sale purposes we consult Legat Owen, chartered surveyors. For employment law issues we consult with WorkNest.
## **Staff**
Ms. K Baker was appointed as the dually registered CQC manager for the Group in June 2023.
We have subscribed to numerous additional training events and continue to do so. Our responsibilities have greatly increased over the last few years [see Regulatory and other bodies above] 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 respectively.
We owe our staff a considerable debt for their commitment, dedication and diligence.
## **Volunteers**
We owe an equal debt to our volunteers both at Executive Committee and House level (Friends of Heathermount).
## **Website**
Our website is https://allandalecaregroup.com
## **Statement of Trustees responsibilities**
The Board of Trustees, who are also the directors of Allandale Care Group Limited for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state 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 statements, the Board of Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial 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 with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
- 6 -
## **ALLANDALE CARE GROUP LIMITED**
## **TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **Auditor**
A resolution for the re-appointment of Lonsdale and Marsh as auditors of the Charity will be proposed at the Annual General Meeting.
## **Disclosure of information to auditor**
Each of the Board of Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.
The Trustees report was approved by the Board of Board Of Trustees.
**Prof. M Riley (Chairman)**
Dated: 22 May 2024
- 7 -
## **ALLANDALE CARE GROUP LIMITED**
## **INDEPENDENT AUDITOR'S REPORT**
## **TO THE MEMBERS OF ALLANDALE CARE GROUP LIMITED**
## **Opinion**
We have audited the financial statements of Allandale Care Group Limited (the ‘Charity’) for the year ended 30 September 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial 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 Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 30 September 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Board of Trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report other than the financial statements 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 statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to 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 includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
- the directors' report included within the Trustees report has been prepared in accordance with applicable legal requirements.
- 8 -
## **ALLANDALE CARE GROUP LIMITED**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ALLANDALE CARE GROUP LIMITED**
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees report.
We have nothing to report in respect of the following 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 statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the Board of Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees report and from the requirement to prepare a strategic report.
## **Responsibilities of Board of Trustees**
As explained more fully in the statement of Trustees responsibilities, the Board of Trustees, who are also the directors of the Charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Board of Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, 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 concern and using the going concern basis of accounting unless the Board of Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We obtained an understanding of the legal and regulatory frameworks that are applicable to 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 direct impact on the financial statements such as Charity SORP including FRS 102 and Companies Act 2006.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, included the following:
- the engagement partner ensured the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
- · discussions with senior management;
- identified laws and regulations were communicated within the audit team and remained alert to instances of non-compliance throughout the audit.
We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including override of controls) and addressed the risk through testing of journal entries to identify unusual transactions and assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias.
- 9 -
## **ALLANDALE CARE GROUP LIMITED**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ALLANDALE CARE GROUP LIMITED**
In response to the risk of irregularities and non-compliance with laws and regulations, we designed our audit procedures which included, but was not limited to:
- discussions with management about any known or suspected instances of non-compliance with laws and regulations, and fraud;
- reviewing minutes of meetings of those charged with governance;
- reviewing the financial statements disclosures and agreeing to underlying documentation;
- analytical review to identify unusual transactions;
- reviewing for any transactions undertaken with related parties such as those charge with governance and/ or trustees;
- review of journals;
- checking expenses are bona fide transactions of the charity;
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulations. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## **Use of our report**
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted 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 formed.
**Elaine Frances McElroy (Senior Statutory Auditor) for and on behalf of Lonsdale & Marsh**
22 May 2024
## **Chartered Accountants Statutory Auditor**
509 - 510 Cotton Exchange Bixteth Street Liverpool L3 9LQ
- 10 -
## **ALLANDALE CARE GROUP LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**2**
300
-
Charitable activities
**3**
1,196,955
-
Investments
**4**
15,992
-
Other income
**5**
-
-
**Total income**
1,213,247
-
Charitable activities
**6**
1,127,279
-
Other expenditure
407
-
Total expenditure
1,127,686
-
**Net income and movement in**
**funds**
85,561
-
**Reconciliation of funds:**
Fund balances at 1 October
2022
1,482,480
525
**Fund balances at 30**
**September 2023**
1,568,041
525|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
300
-
6,000
1,196,955
1,103,325
-
15,992
4,381
-
-
-
28,299
1,213,247
1,107,706
34,299
1,127,279
975,011
34,299
407
1,740
-
1,127,686
976,751
34,299
85,561
130,955
-
1,483,005
1,351,525
525
1,568,566
1,482,480
525|**Total**
**2022**
**£**
6,000
1,103,325
4,381
28,299|
|---|---|---|
|||1,142,005|
|||1,009,310
1,740|
|||1,011,050|
|||130,955
1,352,050|
|||1,483,005|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 14 to 25 form part of these financial statements.
- 11 -
## **ALLANDALE CARE GROUP LIMITED**
## **BALANCE SHEET**
## _**AS AT 30 SEPTEMBER 2023**_
|**Notes**
**Fixed assets**
Tangible assets
**13**
**Current assets**
Debtors
**14**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**15**
Net current assets
**Total assets less current liabilities**
**Creditors: amounts falling due after**
**more than one year**
**16**
**Net assets**
**The funds of the Charity**
Restricted income funds
**19**
Unrestricted funds - general reserve
**20**
Unrestricted funds - revaluation reserve
**20**|**2023**
**£**
**£**
1,036,923
23,049
836,784
859,833
120,435
739,398
1,776,321
(207,755)
1,568,566
525
1,417,333
150,708
1,568,566|**2022**
**£**
**£**
1,047,055
7,333
711,189
718,522
71,260
647,262
1,694,317
(211,312)
1,483,005
525
1,331,772
150,708
1,483,005|
|---|---|---|
The notes on pages 14 to 25 form part of these financial statements.
The financial statements were approved by the Board of Trustees on 22 May 2024
Prof. M Riley (Chairman) Mr R Hughes (Vice Chairman) **Trustee Trustee**
Company registration number 0900504 (England and Wales)
- 12 -
## **ALLANDALE CARE GROUP LIMITED**
## **STATEMENT OF CASH FLOWS**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
|**2023**
**Notes**
**£**
**Cash flows from operating activities**
Cash generated from operations
**26**
**Investing activities**
Purchase of tangible fixed assets
(1,638)
Investment income received
15,992
**Net cash generated from/(used in)**
**investing activities**
**Net cash used in financing activities**
**Net increase in cash and cash equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**
The notes on pages 14 to 25 form part of these financial statements.|**£**
111,241
14,354
-
125,595
711,189
836,784|**2022**
**£**
(31,186)
4,381|**£**
167,203
(26,805)
-
140,398
570,791
711,189|
|---|---|---|---|
- 13 -
## **ALLANDALE CARE GROUP LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **1 Accounting policies**
## **Charity information**
Allandale Care Group Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is The Croft, 94 Irby Road, Heswall, Wirral, CH61 6XG.
## **1.1 Accounting convention**
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. The Charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the Board of Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Board of Trustees continue to adopt the going concern 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 charitable objectives.
Restricted funds consist of grants, donations and legacies received and for which the donor has specified the purposes to which the funds must be applied.
## **1.4 Income**
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
COVID-19 income consists of government support for specific COVID-19 related costs, such as infection control and rapid testing support. It has been accounted for as government grant income and is recognised when the charity has entitlement to the funds and any performance conditions attached to the grants have been met.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
- 14 -
## **ALLANDALE CARE GROUP LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **1 Accounting policies**
**(Continued)**
Charitable activity costs relate to services 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 include back office costs, finance, personnel and payroll. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs relating to statutory audit.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings See below Fixtures and fittings 15% on cost Motor vehicles 25% on cost
Freehold land is not depreciated.
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 statement of financial activities.
It is the Charity's policy and practice to maintain properties to a high standard through a continuing programme of refurbishment and maintenance. Consequently the lives of the properties and their residual values are such that any depreciation charge would be immaterial.
A full year's depreciation is charged on fixed assets in the year of purchase but no charge is made in the year of disposal.
## **1.7 Impairment of fixed assets**
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
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 to 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 2023**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
If material the cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
If relevant termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.11 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **1.12 Social housing grants**
Some of the Charity's housing schemes are financed partly by Social Housing or other capital grants. Section 24 of FRS 102 'Government grants' permits either the performance model or the accrual model to recognise government grants. As required by the Housing SORP (FRS102), housing properties accounted at valuation must recognise government grants using the performance model and those accounted for at cost must recognise government grants using the accrual model.
## **2 Income from donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2023**|**2023**|**2023**|**2022**|**2022**|**2022**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Donations and gifts|300|-|300|-|6,000|6,000|
- 16 -
## **ALLANDALE CARE GROUP LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **3 Income from charitable activities**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2023**|**2022**|
|||**£**|**£**|
||**Provision of housing for the elderly**|||
||Turnover|1,193,218|1,099,768|
||Other income|180|-|
||Deferred income|3,557|3,557|
|||1,196,955|1,103,325|
|**4**|**Income from investments**|||
|||**Unrestricted**|**Unrestricted**|
|||**funds**|**funds**|
|||**2023**|**2022**|
|||**£**|**£**|
||Interest receivable|15,992|4,381|
|**5**|**Other income**|||
|||**Restricted**|**Restricted**|
|||**funds**|**funds**|
|||**2023**|**2022**|
|||**£**|**£**|
||Local Authority Support|||
|||-|28,299|
- 17 -
## **ALLANDALE CARE GROUP LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **6 Expenditure on charitable activities**
|||**Charitable**|**Charitable**|
|---|---|---|---|
|||**expenditure**|**expenditure**|
|||**2023**|**2022**|
|||**£**|**£**|
||**Direct costs**|||
||Staff costs|668,724|607,595|
||Depreciation and impairment|11,362|12,700|
||Charitable expenditure|233,268|196,057|
|||913,354|816,352|
||**Share of support and governance costs (see note 7)**|||
||Support|203,725|182,998|
||Governance|10,200|9,960|
|||1,127,279|1,009,310|
||**Analysis by fund**|||
||Unrestricted funds - general|1,127,279|975,011|
||Restricted funds|-|34,299|
|||1,127,279|1,009,310|
|**7**|**Support costs allocated to activities**|||
|||**2023**|**2022**|
|||**£**|**£**|
||Staff costs|187,689|169,916|
||Employment law consultancy|4,242|5,027|
||Health & safety consultancy|1,510|2,901|
||Payroll preparation|3,218|3,832|
||Consultancy re auto enrolment|-|1,322|
||Recruitment commission|3,330|-|
||Employment assisted programme|1,764|-|
||Mock inspection|1,972|-|
||Governance costs|10,200|9,960|
|||213,925|192,958|
||**Analysed between:**|||
||Charitable expenditure|213,925|192,958|
- 18 -
## **ALLANDALE CARE GROUP LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
|**7**
**Support costs allocated to activities**
**Governance costs comprise:**
Audit fees
Accountancy
**8**
**Net movement in funds**
Net movement in funds is stated after charging/(crediting)
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
**9**
**Auditor's remuneration**
Fees payable to the charity's auditor and associates:
**For audit services**
Audit of the financial statements of the charity
**For other services**
All other non-audit services|**(Continued)**
**2023**
**2022**
**£**
**£**
8,400
8,400
1,800
1,560
10,200
9,960
**2023**
**2022**
**£**
**£**
11,362
12,700
407
1,740
**2023**
**2022**
**£**
**£**
8,400
8,400
5,018
5,393|**(Continued)**
**2023**
**2022**
**£**
**£**
8,400
8,400
1,800
1,560
10,200
9,960
**2023**
**2022**
**£**
**£**
11,362
12,700
407
1,740
**2023**
**2022**
**£**
**£**
8,400
8,400
5,018
5,393|
|---|---|---|
|||9,960|
|||**2022**
**£**
12,700
1,740|
|||**2022**
**£**
8,400|
|||5,393|
## **10 Board Of Trustees**
None of the Board of Trustees (or any persons connected with them) received any expenses or benefits from the Charity during the year. For details of remuneration see note 11.
## **11 Employees**
The average monthly number of employees during the year was:
||**2023**|**2022**|
|---|---|---|
||**Number**|**Number**|
|Care staff|36|36|
|Office staff|4|5|
|Total|40|41|
- 19 -
## **ALLANDALE CARE GROUP LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
|**11**
**Employees**
**Employment costs**
Wages and salaries
Social security costs
Other pension costs
The number of employees whose annual remuneration was more than £60,000
is as follows:
£60,000 to £70,000
£90,000 to £100,000|**(Continued)**
**2023**
**2022**
**£**
**£**
777,648
690,329
55,065
47,602
23,700
39,580
856,413
777,511
**2023**
**2022**
**Number**
**Number**
-
1
1
-|**(Continued)**
**2023**
**2022**
**£**
**£**
777,648
690,329
55,065
47,602
23,700
39,580
856,413
777,511
**2023**
**2022**
**Number**
**Number**
-
1
1
-|
|---|---|---|
|||777,511|
|||**2022**
**Number**
1
-|
No contributions (2022 nil) were made to defined contribution pension schemes on behalf of employees whose emoluments exceed £60,000.
## **Remuneration of key management personnel**
The remuneration of key management personnel, who are also directors/trustees, is nil (2022: nil).
## **12 Taxation**
The charitable company has charitable status and therefore is exempt from corporation tax on the income it has received. The charitable company is not registered for VAT. Accordingly no VAT is charged to residents, and expenditure in the income and expenditure account includes the relevant VAT.
- 20 -
## **ALLANDALE CARE GROUP LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
|**13**
**Tangible fixed assets**
**Freehold land**
**and buildings**
**Fixtures and**
**fittings**
**£**
**£**
**Cost**
At 1 October 2022
1,004,592
96,353
Additions
-
1,638
Disposals
-
(740)
At 30 September 2023
1,004,592
97,251
**Depreciation and impairment**
At 1 October 2022
-
55,204
Depreciation charged in the year
-
10,237
Eliminated in respect of disposals
-
(333)
At 30 September 2023
-
65,108
**Carrying amount**
At 30 September 2023
1,004,592
32,143
At 30 September 2022
1,004,592
41,150|**Motor**
**vehicles**
**£**
4,500
-
-
4,500
3,187
1,125
-
4,312
188
1,313|**Total**
**£**
1,105,445
1,638
(740)
1,106,343
58,391
11,362
(333)
69,420
1,036,923
1,047,055|
|---|---|---|
||The Charity has taken advantage of deemed cost transitional relief. See|The Charity has taken advantage of deemed cost transitional relief. See|accounting policy note 1.12 for|accounting policy note 1.12 for|
|---|---|---|---|---|
||further details.||||
|**14**|**Debtors**||||
||||**2023**|**2022**|
||**Amounts falling due within one year:**||**£**|**£**|
||Trade debtors||4,386|3,316|
||Other debtors||18,307|-|
||Prepayments and accrued income||356|4,017|
||||23,049|7,333|
|**15**|**Creditors: amounts falling due within one year**||||
||||**2023**|**2022**|
|||**Notes**|**£**|**£**|
||Other taxation and social security||17,916|17,158|
||Government grants|**17**|3,557|3,557|
||Trade creditors||73,540|22,563|
||Other creditors||525|525|
||Accruals and deferred income||24,897|27,457|
||||120,435|71,260|
- 21 -
## **ALLANDALE CARE GROUP LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **16 Creditors: amounts falling due after more than one year**
|**Notes**
Government grants
**17**
**17**
**Government grants**
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Non-current liabilities
Movements in the year:
Deferred income at 1 October 2022
Released from previous periods
Deferred income at 30 September 2023|**2023**
**£**
207,755
**2023**
**£**
3,557
207,755
211,312
214,869
(3,557)
211,312|**2022**
**£**
211,312
**2022**
**£**
3,557
211,312
214,869
218,426
(3,557)
214,869|
|---|---|---|
## **18 Retirement benefit schemes**
## **Defined 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 administered fund.
The charge to profit or loss in respect of defined contribution schemes was £23,700 (2022 - £39,580).
## **19 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At**|**1**|**October**|**Incoming**|**Resources**|**At 30**|
|---|---|---|---|---|---|---|
||||**2022**|**resources**|**expended**|**September**|
|||||||**2023**|
||||**£**|**£**|**£**|**£**|
|Donations|||525|-|-|525|
- 22 -
## **ALLANDALE CARE GROUP LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
|**19**|**Restricted funds**||||**(Continued)**|
|---|---|---|---|---|---|
||**Previous year:**|**At 1 October**|**Incoming**|**Resources**|**At 30**|
|||**2021**|**resources**|**expended**|**September**|
||||||**2022**|
|||**£**|**£**|**£**|**£**|
||Donations|525|-|-|525|
||Grants|-|34,299|(34,299)|-|
|||525|34,299|(34,299)|525|
|**20**|**Unrestricted funds**|||||
|||**At 1 October**|**Incoming**|**Resources**|**At 30**|
|||**2022**|**resources**|**expended**|**September**|
||||||**2023**|
|||**£**|**£**|**£**|**£**|
||Revaluation reserve|150,708|-|-|150,708|
||General funds|1,331,772|1,213,247|(1,127,686)|1,417,333|
|||1,482,480|1,213,247|(1,127,686)|1,568,041|
||**Previous year:**|**At 1 October**|**Incoming**|**Resources**|**At 30**|
|||**2021**|**resources**|**expended**|**September**|
||||||**2022**|
|||**£**|**£**|**£**|**£**|
||Revaluation reserve|150,708|-|-|150,708|
||General funds|1,200,817|1,107,706|(976,751)|1,331,772|
|||1,351,525|1,107,706|(976,751)|1,482,480|
|**21**|**Analysis of net assets between funds**|||||
||||**Unrestricted**|**Restricted**|**Total**|
||||**funds**|**funds**||
||||**2023**|**2023**|**2023**|
||||**£**|**£**|**£**|
||**Fund balances at 30 September 2023 are represented by:**|||||
||Tangible assets||1,036,923|-|1,036,923|
||Current assets/(liabilities)||738,873|525|739,398|
||Long term liabilities||(207,755)|-|(207,755)|
||||1,568,041|525|1,568,566|
- 23 -
## **ALLANDALE CARE GROUP LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
## **21 Analysis of net assets between funds**
|**Analysis of net assets between funds**|||**(Continued)**|
|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|
||**funds**|**funds**||
||**2022**|**2022**|**2022**|
||**£**|**£**|**£**|
|**Fund balances at 30 September 2022 are represented by:**||||
|Tangible assets|1,047,055|-|1,047,055|
|Current assets/(liabilities)|646,737|525|647,262|
|Long term liabilities|(211,312)|-|(211,312)|
||1,482,480|525|1,483,005|
## **22 Share capital**
The company is limited by guarantee and has no share capital.
## **23 Operating lease commitments**
## **Lessee**
At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
|Within one year
Between two and five years
**24**
**Capital commitments**
Amounts contracted for but not provided in the financial statements:
Acquisition of property, plant and equipment
**25**
**Related party transactions**|**2023**
**£**
12,530
28,469
40,999
**2023**
**£**
64,958|**2022**
**£**
10,010
11,096|
|---|---|---|
|||21,106|
|||**2022**
**£**
-|
||||
There were no disclosable related party transactions during the year (2022 - none).
- 24 -
## **ALLANDALE CARE GROUP LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2023**_
|**26**
**Cash generated from operations**
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Loss on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase)/decrease in debtors
Increase in creditors
(Decrease) in deferred income
**Cash generated from operations**|**2023**
**£**
85,561
(15,992)
407
11,362
(15,716)
49,176
(3,557)
111,241|**2022**
**£**
130,955
(4,381)
1,740
12,700
14,882
14,863
(3,556)
167,203|
|---|---|---|
## **27 Analysis of changes in net funds**
The Charity had no material debt during the year.
- 25 -
## **Document Activity Report**
## **Document Sent**
Thu, 30 May 2024 08:03:18 GMT
## **Document Activity History**
Document history shows most recent activity first
## **Date**
## **Activity**
You can verify that this is a genuine Portal document by uploading it to the following secure web page:
**http://lonsdales.accountantspace.co.uk/messages/VerifyDocument**