# **Celebrating 50 years of Rebellion**
## CONTENTS
> 3 ...... **Introduction** | Our Joyful Rebellion
> 4-5 ...... **Our Year** | Twelve months of action packed community life
> 6 ...... **Our Numbers** | The stats that made us this year
> 7 ...... **Who we are** | What we do and where we are
...... **Real, Rowdy and Relational** | 50 years of L’Arche in the UK ...... **Creativity** | Meet the artists from L’Arche Kent and beyond
> 10 ...... **Contribution** | Running with purpose
> 11 ...... **Connection** | Deepening our spirituality
> 12 ...... **A Cuppa and a conversation** | One lump or two?
> 13-14 ...... **L’Arche 2030** | Brilliant Support, Beautiful Community, Effective Organisation
> 15 ...... **We need your support** | Help us thrive, grow and reach more people
> 16 ...... **Our Money** | Income and Expenditure 2023-2024
> 17-62 ...... **Strategic and Trustees Report**
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John Casson Rebecca Fonseca Laura Matheson Aedan MacGreevy National Leader NSC vice-Chair National Speaking Council Chair National Board Chair **for yourself what this means**
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## O U R Y E A R
## **AUG 2023**
Highland Community launch a **new candle collection** featuring fierce haggis candles. Members of L’Arche meet at the **Greenbelt festival** where Richard, Hazel and John give a talk about L’Arche after Jean Vanier, sharing how we rage, grieve and find something more beautiful than before.
## **SEPT 2023**
We welcome a new lot of assistants to our houses and they’re getting stuck into training and formation. Members of L’Arche Edinburgh are **invited to the Scottish Parliament** to celebrate the end of the tour for the artwork they co-created at the Edinburgh Festival last year.
## **OCT 2023**
John Casson delivers **The Tablet Lecture on Joyful Rebellion** . L’Arche Highland organise a Monster Mash with weird woodcraft, leery life skills and a potion room. And the whole International Federation connects online for the yearly **L’Arche Light Festival** themed “Where the light gets in”.
**NOV 2023**
L’Arche Ipswich are presented with the prestigious High Sheriff’s **Certificate of Gratitude and Recognition** . Our London Community members have a stall at the **West Norwood Feast market** selling their crafts and helping people make baubles for their Christmas trees and decorating their home.
## **DEC 2023**
L’Arche London’s Drama Group sell out their two brilliantly funny and moving performances of **Aladdin at the South London Theatre** . We get behind the **With and Without campaign** to tell stories from L’Arche across the globe.
**JAN 2024**
Consultation begins across L’Arche to create a new **Vision and Values statement** , the first stage in creating a L’Arche 2030 vision. Kent Community marks their 50th year with a **celebration in Canterbury Cathedral** and our new redesigned website goes live!
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## OUR YEAR... CONTINUES
## **FEB 2024**
It’s a month of big projects launches! We kick off the **Alumni project** to create a ‘family tree’ and connect with former assistants and volunteers. We also launch three new live-in models – **Soulful Internship** , Apprenticeship and Community Builder.
**MAR 2024**
The **Joyful Rebellion exhibition** opens at The Beaney in Canterbury featuring artworks from people across L’Arche in the UK. We launch **Power Cuppas** with Tony and Veronica from London interviewing podcast star Rory Stewart.
## **APR 2024**
Our Voice and Power co-lead, **Chloe Creevy, wins an award** in her field of “Work and Education” at the Learning Disability and Autism Leaders List awards. Seven amazingly dedicated, cool athletes run 42.2km at the **London Marathon** to raise funds for L’Arche.
**MAY 2024**
**Emma’s painting** is selected for thousands of boxes of LUSH bath and shower collection called “Hello Sunshine”. Richard starts a relaxed and informative podcast series **“Cuppa Tea with Richard”** . Now a yearly tradition, Manchester folk take part in the Great Manchester Run - see page 10 for more!
## **JUNE 2024**
We proudly launch the **dance video** featuring our very own Makaton choir to the tune of Take That’s Shine! The National Speaking Council meets the L’Arche leadership in Crewe to discuss topics such as trainers with experience, money and support for staying up late. We celebrate our precious volunteers and launch a summer of **Walking Together** events in our Communities.
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JULY 2024
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Members and supporters participate in the fun **50 Challenge** by swimming, folding origami, making jam and baking to raise funds for L’Arche. At the end of the month, we gather for the biggest **HopeFest** so far to camp, dance, celebrate and spend time with friends we’ve not seen for a while.
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## **Who** we are
We are people with and without learning disabilities, here to show that everyone belongs.
## **So together:**
- [We create Communities ] where people with and without learning disabilities live, share and grow together.
- [We build relationships ] with people in our neighbourhoods.
- [We work towards a ] world where people with learning disabilities are included and valued.
## **What** we do
L’Arche supports 300 adults with learning disabilities in England, Scotland and Wales, through a mix of residential and home support and activity programmes.
In our Communities, people with and without learning disabilities live and work alongside each other. Together and as individuals, we actively participate in our neighbourhoods, in faith and campaign groups, in places of work, learning and fun, and in our towns, cities and nations. We seek opportunities for people with learning disabilities to be visible and valued as changemakers, neighbours, and citizens.
People with learning disabilities are the core members of L’Arche. Each one has a personal support plan, which is developed by listening to their aspirations, choices and goals, and tailored to their individual needs and level of independence.
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Highland
Edinburgh
Preston
Manchester
Liverpool Nottingham
Brecon Ipswich
London
Bognor Regis
Kent
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## **Where** we are
L’Arche Communities are each made up of people with and without disabilities sharing life in a local neighbourhood within a specific town or city.
## **We are local –**
with Communities in 11 towns and cities across Britain.
## **We are national –**
supporting each other in one national charity with a shared vision and culture.
## **We are international –**
members of a federation with over 150 L’Arche Communities in 37 countries on 6 continents.
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**In 2024, L’Arche UK celebrated 50 years of joyful rebellion. Since 1974, L’Arche has been a place for people who want change.**
## **WHO WON’T ACCEPT**
## **WHO WON’T ACCEPT**
## **WHO WON’T ACCEPT**
**In L’Arche, we create a different world every day. By being ourselves, together, in Community.**
**Our world is real, rowdy and relational. It’s individuals living life to the full. It’s people being there for each other in good times and bad. It’s beautiful. It’s a joyful rebellion worth celebrating.**
**bit.ly/larche_50**
Watch our 50 year story in 5 minutes – told by people with and without learning disabilities in L’Arche.
In 2024, our joyful rebellion meant creativity, contribution, connection – and a conversation over a lovely cuppa tea.Find out more in the pages that follow. Emily Han Nwe Chain, L'Arche London
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**Meet The Artists**
**Too often, the artwork of adults with learning disabilities is treated as a therapeutic activity, not the expression of a serious creative talent or vision.**
For example, Peter was one of the first people with learning disabilities to join L’Arche in Kent nearly 50 years ago. For decades, he experimented with colour and texture and honed his talents as a painter. But having spent his earlier years in an institution, where all traces of personal life were confiscated or erased, Peter was reluctant ever to let his work out of his home.
The Beaney House of Art and Knowledge unites state of the art galleries, museum, visitor information and a library under one roof in the heart of historic Canterbury. Between March and May 2024, Peter exhibited his work in public for the first time, as part of a Joyful Rebellion exhibition held in The Front Room at The Beaney.
Curated by two autistic artists from L’Arche Kent, S. Mitcheson and Lance White, the exhibition featured works by artists with learning disabilities and craftspeople from across L’Arche. Members of L’Arche even created the frames by hand from upcycled materials. And the exhibition was accompanied by a series of weekly inclusive Makaton, storytelling, reading and music workshops, all run by L’Arche.
A month later, one of the exhibition highlights, a confidently drawn sketch by Dean Hewett, of a scene from the movie Evita, was purchased for £200 by a member of the public.
**Catch a glimpse of the art and artists from the Beaney exhibition in this short video**
**www.larche.org.uk/art-joyful-rebellion**
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**Too often, people with learning disabilities are only noticed because they draw on social care for support, not celebrated for the gift they are to people who know them.**
Not only that. L’Arche runners with learning disabilities love this chance to take on a fundraising challenge which helps make a difference not just for L’Arche in Manchester, but for L’Arche Communities across the world.
> **[I wanted to do the ] Great Manchester Run, because L’Arche has done so much for me. And I wanted to give back to L’Arche in a way. Sian (above right)**
In L’Arche, we know people with learning disabilities are great citizens, who contribute to making the world better for everyone. That’s why we supported people with learning disabilities who wanted to vote, to understand and participate in the General Election. And that’s why, when National Leader John Casson was invited to preach in Canterbury Cathedral in July 2024, Kathy and Rebecca from L’Arche Kent co-wrote the sermon, and led the prayers.
**our video about the L’Arche team in the Great Manchester Run. _w**
Ever since the L’Arche Community started in Manchester, they have been participating in the Great Manchester 10K Run – the largest race of its type in Europe. Runners include Assistants and friends of L’Arche and people with learning disabilities in the Community too.
They revel in the carnival atmosphere at the event: the choirs and bands, the supporters leaning out of the window to wave and cheer the runners on. They relish meeting new people on the run – and challenging the perception that people with learning disabilities wouldn’t be taking part.
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##
**Too often, people’s lives lack depth and meaning, because we are missing connection to ourselves, each other, our world, and to something beyond us.**
Because so many people with learning disability say they are lonely, we fundraised last year to appoint volunteer coordinators across nine L’Arche Communities. They are helping connect people in L’Arche with more local friends and neighbours.
John Casson’s Tablet Lecture on Joyful Rebellion, delivered in October 2023, was all about how our ideal of “a heroic self, authoring my life” breeds disconnection.
In L’Arche, we have been engaged in a big conversation to renew our spirituality, to reflect both the diverse cultural and faith/spiritual backgrounds of people in L’Arche today, and our longing to lead lives of greater depth. It started in April 2023 with a survey, a week of “soul diaries”, and further reflection groups.
Last year, we took it further by inviting everyone in L’Arche to experiment with new spiritual practices. Over several months, every L’Arche home and office received a series of five carefully curated “gift boxes”, each containing objects and practices that would open up a shared space of reflection, prayer and deep encounter. These practices helped us connect with each other, by drawing us into the spiritual traditions and depths we each, uniquely, inhabit.
## **WATCH**
**Watch our video, launching phase two of our big conversation on spirituality. Use the link below or scan the QR code.**
## **bit.ly/larche_spirituality2**
**Our human preciousness is grounded in the givenness of who we are, and the ultimate destiny we are called to: friendship with others, with Creation and with God.**
**Members of a Big Conversation Workshop.**
John Casson, The Tablet Lecture 2023
HEADER PHOTO CREDIT: Basia Wright Photograph
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## **Rory Stewart kicked off our Power Cuppa series but is he a Bourbon biscuit or a Jammie Dodger man?**
**Speaking with you will help me to represent you better in my work as your local MP.**
Helen Hayes MP Dulwich and West Norwood
**In L’Arche, it’s inspiring to see relationships, community and fullness of life at the heart of social care.** Stephen Timms - Labour MP for East Ham
**Too often, people with learning disabilities never meet influential people and have no voice in the conversations and decisions that impact on them.**
**Cherie Blair Watch 2 minute highlights of the Power Cuppa by scanning the QR code**
This year we created more opportunities for people with learning disabilities to claim the power they have to express their views. Our core members represented themselves more strongly in our governance – through Local and National Speaking Councils – and in recruitment processes. And our Voice and Power project consulted hundreds of core members, and identified sadness and loss, employment and independence, and sex and relationships as key topics for L’Arche to address.
**What I learned is everyone is an individual and I have to treat them as such.** Liam Robinson The Leader Liverpool City Council
**... you shouldn’t have that issue in the first place...** Steve Rotheram Mayor of the Liverpool City Region
We also enjoyed “power cuppas” with individuals whose power and influence shapes the lives of people with learning disabilities.
**...my work with all kinds of disabilities has been for me... you never know what to expect.**
We prepared the things we wanted to talk about with them, and looked for fun ways of making these meetings interesting and inclusive. For example, when four people from L’Arche London went to meet Lady Blair, everyone introduced themselves by sharing a different object representing something about them. While Lady Blair showed off her judge’s wig!
The Duchess of Edinburgh
Sometimes, we used these meetings to talk about local issues that concerned us. But we also wanted to show those in power that people with learning disabilities can lead fun, fulfilling lives, and have interesting things to say. After his power cuppa with L’Arche, Stephen Timms wrote, “In L’Arche, it’s inspiring to see relationships, community and fullness of life at the heart of social care.”
Watch The Duchess of Edinburgh on her visit to our London Community.
**bit.ly/duchess_at_larche**
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## L’Arche
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Brilliant Beautiful
Support Community
Effective
Organisation
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2030
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In recent decades, it has been liberating to agree that we also need to respond to new developments in adult social care, by becoming excellent providers of care and support too.
Our 2030 vision names that L’Arche will now embrace being a single, effective organisation as well.
Over the next five years, we are called to do organisation as well as possible, so that community and care can survive and thrive in L’Arche.
Fifteen years of austerity and council cuts have taught us that we’ll only be great at care and community if we have systems, information and decisions that get the best from our people, training, money, houses, and IT.
## **Here are our four priorities**
## **PEOPLE**
## **MONEY**
**Ensuring assistants and volunteers come, stay, and thrive to fulfil our mission.**
**Generating the financial surpluses to rebuild our reserves, invest in our mission and grow.**
## **CARE AND SUPPORT**
## **HOUSES**
**Maintaining our ambition to offer outstanding relational support and care.**
**Running and maintaining our houses and community places efficiently.**
## **What we want to be saying in 2030**
**...we’ve got ... a refined a clear vision induction programme of the way forward, for volunteers has one where everyone made it easier to fit in knows their part... and find your place...**
**... when I joined L’Arche, assistants were very busy. Now they have more time for us to talk and do things together...**
**...now, we save time and can spend more of it with core members...**
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## We need your **support**
**Help our Communities to thrive**
**In a social care crisis, our ambition is for L’Arche to be a beacon of what care provision can be** – and what life with learning disabilities can be – as we imagine the next 5 and 50 years. That means excellence as a state-funded social care provider, but also clarity about our extra impact, funded by those who share our values.
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Help
us
grow
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**L’Arche aims to be a place where life lived to the full with learning disabilities is possible.** To do this we are committed to both brilliant care and joyful community life, as people with and without disabilities share friendships, homes and spirituality.
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Help us
reach
more
people
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**To disrupt exclusion and crisis, and bring joy and build community,** we need people like you to join us with a single gift, regular support, or maybe a little time. We want to draw out the gifts of people with learning disabilities in our Communities as well as sharing these within our society.
## **Regular www.larche.org.uk/donate Would you consider making a regular donation or increasing your existing regular donation this year?**
## **www.larche.org.uk/donate**
Your regular donation will help us to plan long-term. It will help to bring security to the people in our Communities. It would give us the tools we need to maintain, build and create space in our Communities.
Ultimately, your gift could help to make known the gifts of people with learning disabilities.
**Would you consider leaving L’Arche a gift in your will or setting up a new will using L’Arche’s free will writing service? To know that our legacy gift to L’Arche will go on to give someone else the life and opportunities that my boys have had, gives me great comfort.** Rosemary Bull (left) with her sons Philip and Richard.
A free will or codicil service is available and you can access this via our website or by calling **0161 438 2832**
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## **Thank You!**
## **Thank you for your donations, legacies and fundraising challenges.**
We want a radically inclusive world where people with and without learning disabilities thrive together in body, mind and spirit.
We want to change the world:
- [When it is unfair and ] unkind to people with learning disabilities.
- [When it does things to ] people with disabilities, not with them.
- [When it disconnects us ] from others and from our full selves.
Your support over the past year has helped us to progress our vision, support our people and improve our systems.
Please continue to support us where you can to help L’Arche survive and thrive for a new generation.
## 2023 - 2024 **Income**
|1|General Donations||£1,135,426|
|---|---|---|---|
|2|Donations for UK projects||£289,073|
|3|Donations for L’Arche International||£126,873|
|4|Support Income||£15,685,847|
|5|Housing Income||£2,287,439|
|6|Other Income||£149,850|
|||**Total**|**£19,674,508**|
## 2023 - 2024 **Expenditure**
|1|Employment costs|£15,523,298|
|---|---|---|
|2
3|Living costs
Housing costs|£617,538
£1,884,748|
|4|Day service costs|£56,694|
|5|Admin and travel|£480,076|
|6|Legal costs|£335,151|
|7|Support costs|£499,929|
|8|Other costs|£10,256|
|9|Depreciation|£491,823|
|10|Fundraising and Communications|£387,690|
|11|Donations to L’Arche International and other charities|£281,725|
## **Total £20,568,928**
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6 1
5 2 3
Income
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[9] 10 [11]
7 [8]
6
5
4
3
2
Expenditure
1
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TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
(A company limited by guarantee)
Registered number: 1055041 Charity number: 264166 and SC038493
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## TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
## CONTENTS
Reference and administrative details of the Charitable Company, its Trustees and advisers
Trustees’ report
Independent auditor’s report on the financial statements
Statement of financial activities
Balance sheet
Statement of cash flows
Notes to the financial statements
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**Trustees**
Aedan MacGreevy Nigel Mapp (appointed 13 September 2023) Joanna McCall (appointed 13 September 2023) Anne Winter (appointed 13 September 2023) Martin Weale Jane Brown Peter Oakes Roland Clark (resigned 18 September 2024) Isobel Gray Susan Williams Laura Harper (resigned 13 September 2023) Jonathan Carter (appointed 18 September 2024)
**Registered office** 10 Briggate Silsden Keighley West Yorkshire BD20 9JT
**Independent Auditor BHP LLP**
Centurion Way Cleckheaton West Yorkshire BD19 3QB
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The Trustees are pleased to present their Strategic and Trustee Report for the year ending 31st July 2024, including the preceding pages, which are also prepared to meet the requirements for a Directors’ Report and Accounts for Companies Act purposes.
The Financial Statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, 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 (FRS102).
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National National Leadership Community
Board Team Leaders
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|**National**
**Board**|**National Leadership**
**Team**|**Community**
**Leaders**|
|---|---|---|
||||
|**Aedan MacGreevy**
National Chair|**John Casson**
National Leader|**Liis Revell**
Kent|
|**Sue Williams**
National Vice Chair|**Kathleen Boyle**
Deputy National Leader
(until December 2023)|**Chris Gehrke**
Highland|
|**Roland Clark**
National Treasurer
(until October 2024)|**Alexina Mwense**
Director of Finance and IT
(from September 2023)|**Stacey Owen**
Liverpool|
|**Jon Carter**
National Treasurer
(from October 2024)|**Laura Harper**
Director of Care and Community
(from December 2023)|**Lucy Winter**
London
(until October 2024)|
|**Peter Oakes**
Safeguarding Lead|**James Cuming**
Regional Leader South and
Wales|**Sarah Shallis**
Bognor Regis|
|**Marie Roberts**
HR and Whistleblowing Lead|**Des Kennedy**
Regional Leader North and
Scotland|**Jill Farmer**
Brecon|
|**Jane Brown**
Manchester|**Sam Davies**
Director of Fundraising and
Comms|**David Knowles**
Preston|
|**Isobel Gray**
Edinburgh|**Louise Carter**
Mission and Formation|**David Hockley**
Ipswich|
|**Laura Harper**
London
(until September 2023)|**Sarah Harrison**
Human Resources
(until June 2024)|**Kirsty MacCrimmon**
Edinburgh|
|**Martin Wheale**
Brecon|**Lucy Winter**
Director of People and Culture
(from October 2024)|**Nem Tomlinson**
Manchester|
|**Nigel Mapp**
(from September 2023)|**Debbie Walker**
Head of Finance Operations
(until February 2024)|**Caireen Detain**
Nottingham (Project)|
|**Joanna McCall**
(from September 2023)|||
|**Anne Winter**
(from September 2023)|||
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## OBJECTIVES AND ACTIVITIES
## STRATEGIC REPORT
## ACHIEVEMENTS AND PERFORMANCE
## **a. Main achievements of the Charitable Company**
**Resilience and Quality:** L’Arche Communities showed resilience in delivering high quality relational care and fostering community life in the face of severe ongoing pressures on our sector. We received several positive reports from our respective care regulators and put in place effective action plans where improvements were required. The emergency in recruitment of assistants eased overall, in particular because of the arrival of very committed and able assistants on Health Care Worker visas. Additional financial pressures were created by high levels of inflation and above-inflation increases in the National Living Wage which the Government required but did not fund. The year saw stability in our Community Leader group and we managed significant transitions in the National Leadership Team.
**Vision and ambition:** Members across L’Arche were involved in creating a statement of vision and values and in identifying key ambitions for 2030, drawing on the outputs of our 3 Big Conversations on impact, spirituality and voice. We launched workstreams to operationalise these ambitions, including in a new impact survey, a new quality framework, and beginning work on a 2030 plan for organisational effectiveness.
**Systems and digitisation:** L’Arche rolled out a new digital Care Management System, and continued to embed use of Sharepoint and Business Central for information management and financial management.
**Celebration and Outreach:** In 2024, L’Arche across the UK celebrated its 50th anniversary with a series of events across the country under the theme of celebrating 50 years of joyful rebellion. Highlights included a celebration in Canterbury Cathedral, an alumni outreach campaign, and a Jubilee HopeFest weekend gathering for Communities from across the UK.
## **b. Key performance indicators**
**Care, Support and Housing:** We track individual care and support outcomes through quality assurance systems, peer audit, and our accountability to the care inspectorates. The accessibility and timeliness of data will be strengthened by the ongoing roll-out of our Care Management System. Quality measures will be broadened as we implement the new L’Arche Quality Framework, backed by the new Impact survey designed with help from New Philanthropy Capital. We continue to make progress auditing and tracking Health and Safety and Housing compliance with new central systems.
**People and Culture:** Employee engagement, performance and well-being is tracked through the Diversity Survey which now has three years of data trends to support it. It shows extremely high levels of employees having a sense of belonging and alignment with organisational mission, but more work to do on work-life balance, and opportunities and support for people with certain protected characteristics. Our performance on people and culture will be strengthened in the year ahead by a new Values and Behaviours Framework, and enhanced training for leaders and line managers.
**Financial performance** is tracked by regular reporting from our new Business Central system.
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## STRATEGIC REPORT (CONTINUED)
## ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
## **c. Factors relevant to achieve objectives**
L’Arche is undertaking a strategy process to set a vision and plan to survive and thrive to and beyond 2030. This broad process includes data analysis, sector benchmarking and identification of best practice, and based on broad consultation and co-production.
In terms of vision, the 2030 approach builds on the work of the last 2 years to clarify and build ownership of a strong ambition for L’Arche to remain distinctive in its commitment to mutuality, spirituality, and locality. And to achieve a stronger reputation for innovation and excellence in power, voice, and opportunities for people with learning disabilities – especially in the areas of sex and relationships, employment and opportunity, and loss and distress.
In terms of implementation, the 2030 approach confronts the challenge of achieving these ambitions in the face of severe financial and recruitment shortages and de-humanising systems in our sector and society. The approach focuses on an organisational improvement agenda in terms of the disciplines needed to get the most from the four key resources on which L’Arche depends: people, money, houses, and care and support practice. Across each of these four areas, the focus is on clarity of responsibility and accountability, on relevant and timely data, on simplicity and consistency of processes, on maximising income, and on more efficient and specialised support functions.
## **d. Investment policy and performance**
In accordance with the investment powers contained in the Articles of Association, monies not immediately required for the day-to-day operation of the Company may be held in investments, securities or property.
During the financial year concerned, the Charity has sought to minimise risk by holding its reserves in instant access cash deposits.
## FINANCIAL REVIEW
## **a. Going concern**
The Trustees have reviewed the financial performance and the general reserves position for 2024. L’Arche operates in an increasingly challenging financial environment, competing for funding from Local Authorities who are under long-term financial pressure, and recruiting in a tight social care labour market. Apart from Local Authority funding, L’Arche also funds some of its operations through fundraising income. The fundraising environment remains challenging after the COVID pandemic and cost of living pressures. Overall, the financial environment is expected to remain challenging as the cost of living and energy bills remain high, and the Government imposes a 42% increase in our National Insurance contributions.
To counter these challenges L’Arche UK, is streamlining its costs, reviewing its contractual and fundraised income to ensure the generation of income is maximised and that underfunded services are addressed more robustly. The trustees have prepared a cashflow forecast to November 2027, and despite this broadly challenging financial environment, are confident that the charity has adequate reserves to continue its operations for the this period. Thus, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.
22
## **b. Reserves policy**
In common with similar organisations supporting people with learning disabilities, and in line with Charity Commissioners’ advice that reserves are needed for reasons of sound financial management and operational planning, L’Arche holds a General Fund in addition to its Development and Fixed Asset Funds (see Note 17 of the Financial Statements).
At 31st July 2024, L’Arche held total reserves of £12,047,058 (2023: £12,954,533). Free reserves totalled £1,831,113 (2023: £2,190,042) and were held in the General Fund.
The Unrestricted Development Fund represents donations and grants received without a specific restriction. The Trustees designate unrestricted donations and grants received by a community to projects within that community. They may also, if they deem it appropriate, designate the profit on the sale of assets to a community development fund to ensure that the spirit of the original gift is reflected in future investment.
The General Fund is held primarily to protect against interruptions to our main income flow and to sustain working cash balances to cover fluctuations in operating costs. The current level of unrestricted General Funds of £1,831,113 (2023: £2,190,042) represents 4.8 weeks (2023: 6.1 weeks) of community operating expenditure.
The statutory nature of most of our services gives some protection against fluctuations in income, but medium-term the Trustees’ objective is to hold reserves over 10 weeks of operation.
## **c. Financial review**
In 2023/24 we continued to draw down reserves to meet the cost of living crisis and linked pay increase caused by an above-inflation 2024 Living Wage Increase which was underfunded by Local Authorities. We continued to modernise our financial management, embedding the new Business Central system, improving management accounts and credit control, and requiring Communities to produce surplus budgets for 2025/26.
We are making good progess transferring Core Member records to a digital platform called Nourish, which ensures accurate recording of care by transforming paper-based plans into detailed, easily accessible digital records, improving care quality and facilitating quick identification of trends and gaps. This work is ongoing and is expected to be completed in 2025.
## **d. Financial results**
The Statement of Financial Activities shows an overall deficit of £907,475 (2023: deficit of £758,312).
The Trustees consider that the Charity has one operating activity: the care and support of people with learning disabilities.
23
## **e. Donations and grants**
Income from fundraising was slightly higher than in the previous financial year at £1,551,372 (2023: £1,421,225). Unrestricted donations increased to £1,135,426 (2023: £622,467) due primarily to the amount received from legacies. UK restricted donations decreased to £415,946 (2023: £798,758) as we didn’t have a need for a capital appeal in this financial year.
We continued to strengthen the Fundraising and Communications team therefore our expenditure for the year was £387,690 (2023: £390,364).
## **Review: Overall this remains a good result in very challenging times, and we continue to be grateful for the support offered by both long term and new supporters.**
## **f. Income from charitable activities**
Our income from Charitable Activities continues to rise. Overall, it rose by £1,929,611 to £18,106,574 (2023: £16,176,965).
As vacancies were filled our support income increased to £15,685,847 (2023: £13,865,836) with housing income also showing a strong performance at £2,287,439 (2023: £1,920,355). We continued to review support packages in response to changing needs and historical underfunding.
**Review: Securing annual fee increases from some local authorities remains challenging, especially in London and the South-East. In Scotland, Government policy was to fund us to pay assistants Real Living Wage as defined by the Living Wage Foundation and annual uplifts reflect this. In England, Local Authority awards were mixed. The average uplift in the UK in 2024 was 6.3% against a 9.8% increase in the National Living Wage, which drives our pay scales (which in 2024 started from an entry level hourly rate between NLW and RLW).**
## **g. Direct charitable expenditure**
Expenditure on our services increased by £2,127,532 to £19,899,513 (2023: £17,771,981) The main factor behind this increase was staffing costs which rose from £13,758,791 in 2023 to £15,336,880 in 2024.
**Review: Recruitment and retention remains challenging across the social care sector, and L’Arche continues to face vacancies, turnover, and elevated spend on agency staff. In the year in question our recruitment was assisted by the new Health Care Worker visa route, easing our overall recruitment crisis. We also drew on reserves to increase pay above the level of fee increases, in the light of high inflation. Recruiting voluntary workers as live-in Community Members remained challenging, worsened by post-Brexit visa requirements, long delays in visa decision-making, and a high rate of visa refusals. As a result, our traditional live in community model is seriously challenged. We have created and piloted alternative models designed to appeal more to people based in the UK, as a volunteering community experience.**
## **h. Charitable donations**
A donation was not made during the year to the L’Arche Benevolent Trust (2023: £3,000), a registered charity with the objectives of assisting employees and ex-employees of L’Arche who may require financial support as a result of personal hardship. Donations to L’Arche International totalled £281,300 (2023: £197,436) and donations to other charitable organisations £425 in total (2023: £2,992).
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## **i. Balance sheet**
Balance sheet net assets reduced from £12,954,533 to £12,047,058. Cash balances at £874,183 (2023: £2,474,850) reflect a reduction in cash of £1,600,667, this is mainly due to high inflation, energy costs and above inflation living wage increases which were underfunded by local authorities. The debtor as at July 2024 was £3,632,474 (2023: £3,051,189).
## **j. Risk register**
The L’Arche Board and national executive team track risks across 5 risk areas (financial sustainability; mission and identity; care, support and housing; people and culture; and general). We have reorganised the team of national Directors around similar broad areas, which also map onto the priorities of the 2030 strategy, and to a new sub-committee structure for the Board.
The last year saw recruitment risks scores slightly declining in priority, with care and support risks stable, and financial risks increasing as financial pressures on the social care sector intensified. For the second year in succession, we judge the risk of further scandal arising from Jean Vanier revelations to be reducing.
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The most serious risks we now face are listed below, along with steps we are taking to try to mitigate these risks as much as possible.
**----- Start of picture text -----**
Risk Area 1: Mitigation
Financial sustainability
Risk that we could have insufficient financial 1. New financial plan to reduce costs and increase
headroom to pay Employer’s National Insurance income, including disposals of non-core properties.
and National Living Wage increases without 2. Invest in financial management.
depleting reserves and closing services. 3. Lobby for funding uplifts with rest of care sector.
Risk Area 2: Mitigation
Recruitment and retention
Risk that we are unable to offer the salaries, 1. Financial measures detailed above.
terms and conditions to recruit and retain the 2. Consultation on new Terms and Conditions.
employees we need. 3. New focus on retention.
4. New investment in recruitment.
Risk Area 3: Mitigation
Crisis pressure on culture
Risk that urgent financial measures erode the 1. National Team engagement with Communities.
morale and culture of Communities; the wellbeing 2. Investment in developing line managers.
of core members and assistants; and the time and 3. New resources for spirituality.
resources for mutuality and spirtuality. 4. Soulful Internship Programme.
5. Fundraising for Volunteer Coordinators.
6. L’Arche Impact Survey and Quality Framework.
Risk Area 4: Mitigation
Finance systems and staffing
Risk that recruitment, turnover and workloads 1. Recruitment to new structure in two locations.
leave the finance team unable to provide the 2. More automation of processes as Business Central
information and support needed. is fully introduced.
Risk Area 5: Mitigation
Community Leaders
Risk that the inherent stresses in the Community 1. Review of Community Leader role.
Leader role lead to a risk of burnout and high 2. Enhanced national support for finance, Health &
turnover, leaving Communities exposed or Safety, Housing, Learning and Development.
in crisis. 3. Restructured line management and mentoring for
Community Leaders.
4. Succession planning.
**----- End of picture text -----**
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## STRUCTURE, GOVERNANCE AND MANAGEMENT
## **a. Organisational structure**
L’Arche is a company limited by guarantee and a charity registered in England and Wales and in Scotland. The organisation was incorporated on 18th May 1972 and is currently governed by Articles adopted on 24th February 2018. Its principal objects can be summarised as providing support and training for people with learning disabilities by opening and running Community networks, homes and work opportunities, thereby fostering personal development and citizenship.
There are currently ten L’Arche Communities in the UK, with one project under development. A typical Community comprises a number of houses, supported living settings and, where appropriate and commissioned, day activities, spread out within an urban setting and run as a unified service. In this way, Community members are more easily able to integrate with the wider neighbourhood and thereby develop and maintain important links with individuals and groups beyond L’Arche.
## **b. Management**
The National Leader/CEO is appointed by the National Board and reports to the Trustees through the National Chair. As leader of the executive management structure, the National Leader/CEO is responsible for supervising a team of four Directors of: Care and Communities, People and Culture, Finance and IT, Fundraising and Communications.
All members of this Leadership Team are permanent employees. The National Leader/CEO is also a member of the L’Arche International Leadership Team and reports to the International Federation of L’Arche through the acting International Leader.
Communities are supervised and supported by line management through either the National Leader, the Director of Care and Community, or the Regional Leader covering Scotland and the North of England. These line managers are responsible for supporting the Communities, supervising Community Leaders and ensuring the Communities discern their local mission priorities and objectives, while living faithfully L’Arche’s Identity & Mission and being compliant with commissioning and statutory requirements.
Day-to-day responsibility for each Community is delegated to the Community Leader/Director who is supported by a coordinating team, typically responsible for care and support services, housing, HR, day activities, and administration. Members with learning disabilities are encouraged and enabled to play an active part in decisions regarding their own support, their house or support service, and their Community.
L’Arche members with learning disabilities contribute to UK-wide governance and management decisions through a representative National Speaking Council, which meets twice a year, and once a year with the Board.
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## STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)
## **c. Trustees**
L’Arche is governed by a National Board, the members of which are Directors of the Company with trustee responsibilities. The full board has 11 positions (of which 10 were filled at year end) and normally meets four times a year in addition to the AGM.
Board members serve a maximum of 12 years. Recruitment of new National Board members results from a regular review of the necessary mix of skills and experience required for governance. Vacancies are advertised in national and local publications as well as through professional agencies and other networks. Potential candidates are appointed after a process of interviews, references and other checks.
New members’ induction and training is achieved through a combination of written material, meetings and training days, in addition to local Community visits, to ensure they are not only aware of their responsibilities as trustees but understand the ethos and practice of L’Arche in supporting people with learning disabilities.
## **d. Equal opportunities**
We use an Applicant Tracking System that monitors our equal opportunities data and anonymises applicant information, enabling a robust short-listing process. Through this platform provider we receive national training in inclusive recruitment and are developing our approach to improve our practices in this area. Our biennial Equality, Diversity, and Inclusion (EDI) survey has achieved high levels of staff engagement. We continue to welcome new support workers on Health Care Worker visas, significantly increasing our workforce diversity nationwide. The Senior Care Worker visa route has also allowed us to retain talented individuals in more senior roles.
We analyse the results of our annual employee survey, focusing on protected characteristics, including disability, to identify areas for improvement. This ensures our commitment to diversity, equality, and inclusion is translated into actionable practices.
Our national Equity, Diversity, and Inclusion (EDI) group advises the Director of People and Culture, helping to inform and enhance our EDI practices.
## **e. Disabled employees policy**
Our mission includes celebrating the unique value of every person and recognising our need for one another. Key elements of this mission include our commitment to giving full and fair consideration to applicants with disabilities, taking into account their aptitudes and abilities. We support the continued employment and training of individuals who become disabled, including offering flexible working arrangements wherever possible. We provide reasonable adjustments to training opportunities to ensure accessibility for disabled employees, and we carefully consider and respond to Access to Work requests.
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## STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)
## **f. Engagement with employees**
Throughout the year, we have maintained and developed various channels for engaging with employees. The Belong newsletter remains a key medium for communicating news, updates, and information to everyone across L’Arche. The results of the Inclusion survey are shared widely across all areas of L’Arche, along with updates on our progress with Equity, Diversity, and Inclusion (EDI). We also run peer networks, such as live-in community worker networks, providing a safe space for individuals to share their experiences and challenges in their roles.
Most employee consultations occur locally, including regular gatherings of all Community members, listening groups, Community Councils, and assistant assemblies. Groups of employees and service users collaborate to develop local plans and recruit senior leaders. Employees from all locations and roles participate in listening groups and steering groups for key national initiatives.
National and Regional Leaders regularly visit Communities to hear directly from employees at all levels. As a not-for-profit charity, we do not share profits with employees, but we widely share performance news, including care inspection reports, internally and via social media. The Directors remain acutely aware of the challenges our employees face in the social care sector, where remuneration is low. All decisions are made by balancing the effects on our financial viability, our workforce, and the people with disabilities we support.
## **g. Remuneration policy**
As part of our commitment to recruiting and retaining individuals who align with L’Arche values, we have in place a robust remuneration policy. We use both sector-based and other relevant benchmarks to ensure our salaries are fair and competitive. Our system of salary bands reflects different levels of responsibility and offers opportunities for pay progression. We have clarified our Employer Value Proposition, clearly outlining the tangible and intangible benefits of working for L’Arche, and ensured that all current Terms and Conditions of employment are accurately reflected in the remuneration policy. Terms and Conditions will be revised in 2025 in line with new legislation and to achieve a fairer rewards package targeted to maximise recruitment and retention.
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## STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)
## **h. Fundraising**
At L’Arche, our small team of in-house staff run fundraising campaigns and activities in line with the Chartered Institute of Fundraising’s Code of Fundraising Practice, and a L’Arche Ethical Fundraising Policy. We communicate fundraising messages by post and email, responding to our donors’ and supporters’ wishes.
As a Charity regulated by the Fundraising Regulator, we work to achieve the highest standards in how we communicate and fundraise with our donors and supporters. Our approach to developing long-term, and mutual relationships with our supporters underpins our approach to our fundraising and communications activities.
We use the services of a few carefully selected external companies to support us with occasional specialist skills to help us deliver specific activities, including external appeal mailings and development of new fundraising initiatives. We manage and monitor all fundraising work undertaken by others by providing clear guidelines and work briefs, spot checking, and including fundraising staff on appeal mailing lists.
Over the past year, we have not received any fundraising complaints. Fundraising complaints can be made through our fundraising@larche.org.uk email channel.
We protect vulnerable people by contacting known donors and supporters, curating the stories we tell carefully to avoid breaches of data protection for participants, by embracing ethical content creation, and reducing shock and distress for those we communicate with. We provide our staff with a variety of safeguarding and other relevant training, including Oliver McGowan training.
## **i. Company, Charity and tax status**
The Company is limited by guarantee, with no shareholdings. The liability of the 50 members (2023: 51 ) is limited to £1 each. The Company is registered as a charity in England and Wales and in Scotland with the Office of Scottish Charity Regulator.
The Company is not liable to income tax, corporation tax or capital gains tax. It is not registered for VAT, since taxable supplies are below the level requiring registration.
## **j. Public benefit disclosure**
L’Arche has referred to the Charity Commission’s guidance on public benefit when reviewing our aims, objectives and activities and can confirm that the Charity’s Trustees have complied with the duty in s.4 of the Charities Act 2006 to have due regard to the Charity Commission’s published general and relevant sub-sector guidance concerning the operation of the Public Benefit requirement under that Act.
## **k. Future capital commitments**
Capital project commitments outstanding at the year-end totalled £nil (2023: £nil).
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## INVESTMENT POLICY
In accordance with the investment powers contained in the Articles of Association, monies not immediately required for the day-to-day operation of the Company may be held in investments, securities or property. During the financial year concerned, the Company has sought to minimise risk by holding its reserves in instant access cash deposits.
## STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees (who are also the directors of the Charitable Company for the purposes of company law) are responsible for preparing the Trustees’ report including the Strategic 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 Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charitable Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charitable Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charitable Company’s transactions and disclose with reasonable accuracy at any time the financial position of the Charitable Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
31
## STATEMENT OF TRUSTEES’ RESPONSIBILITIES (CONTINUED)
## **Disclosure of information to auditor**
Each of the persons who are Trustees at the time when this Trustees’ report is approved has confirmed that:
- so far as that Trustee is aware, there is no relevant audit information of which the charity’s auditor is unaware, and
- that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity’s auditor is aware of that information.
## **Auditor**
A resolution to re-appoint BHP LLP as the Company’s auditors will be proposed at the annual general meeting.
Approved by order of the members of the board of Trustees and signed on their behalf by:
## **Aedan MacGreevy**
## **Aedan MacGreevy**
Date:
## **14.3.2025**
32
We have audited the financial statements of L’Arche (the ‘charitable company’) for the year ended 31 July 2024, which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 31 July 2024, 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; and
- have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 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 responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 charitable company’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 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 trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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.
33
## OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees’ report, which includes the strategic report and the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the strategic report and the directors’ report included within the trustees’ report have been prepared in accordance with applicable legal requirements.
## MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and 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 and the Charities Accounts (Scotland) Regulations 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.
## RESPONSIBILITIES OF TRUSTEES
As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes 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 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 trustees are responsible for assessing the charitable company’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 trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## AUDITOR 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.
34
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We focused on laws and regulations, relevant to the company, which would give rise to a material misstatement in the financial statements. Our tests included agreeing the financial statements disclosure to the underlying supporting documentation, enquiries with management, review of operations of controls within the year, in particular income, expenditure, payroll, review of provisions and review of expenses. There are inherent limitations in the audit procedures described and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.
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 regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. 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 FRC’s website at: 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, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 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.
## **Lesley Kendrew**
**Lesley Kendrew** (Senior statutory auditor)
for and on behalf of
## **BHP LLP**
Centurion Way Cleckheaton West Yorkshire BD19 3QB
> Date: **17.3.2025**
35
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2024
**----- Start of picture text -----**
Note Endowment Restricted Unestricted Total Total
Funds 2024 Funds 2024 Funds 2024 2024 2023
£ £ £ £ £
Income and
endowments from: £
**----- End of picture text -----**
|**Income and**
**endowments from:**|||||**£**||
|---|---|---|---|---|---|---|
|Donations and grants|2|-|**415,946**|**1,135,426**|**1,551,372**|1,421,225|
|Charitable activities|3|-|-|**18,106,574**|**18,106,574**|16,176,965|
|Investments|4|-|-|**16,562**|**16,562**|40,847|
|**Total income and endowments**|||**415,946**|**19,258,562**|**19,674,508**|17,639,037|
|**Expenditure on:**|||||||
|Raising funds|5|-|-|**387,690**|**387,690**|390,364|
|Charitable activities|6|-|**629,370**|**19,270,143**|**19,899,513**|17,771,981|
|Other expenditure|7|-|**281,300**|**425**|**281,725**|203,428|
|**Total expenditure**|||**910,670**|**19,658,258**|**20,568,928**|18,365,773|
|**Net expenditure before net**
**(losses)/gains on investments**||-|**(494,724)**|**(399,696)**|**(894,420)**|(726,736)|
|Net (losses)/gains on
investments||**(26,780)**|**-**|**13,725**|**(13,055)**|(31,576)|
|**Net movement in funds**||**(26,780)**|**(494,724)**|**(385,971)**|**(907,475)**|(758,312)|
|**Reconciliation of funds:**|||||||
|Total funds brought forward||**61,745**|**1,001,040**|**11,891,748**|**12,954,533**|13,712,845|
|Net movement in funds||**(26,780)**|**(494,724)**|**(385,971)**|**(907,475)**|(758,312)|
|**Total funds carried forward**||**34,965**|**506,316**|**11,505,777**|**12,047,058**|12,954,533|
The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 39 to 62 form part of these financial statements.
36
**----- Start of picture text -----**
Note Unestricted Total
Funds 2024 2023
£ £
Fixed assets
Tangible assets 12 8,892,006 8,934,452
Investments 13 103,178 116,233
Total income and endowments 8,995,184 9,050,685
Current assets
Debtors 14 3,632,474 3,051,189
Cash at bank and in hand 874,183 2,474,850
4,506,657 5,526,039
Creditors: amounts falling due within one year 15 (1,232,291) (1,400,323)
Net current assets 3,274,366 4,125,716
Total assets less current liabilities 12,269,550 13,176,401
Creditors:
16 (222,492) (221,868)
amounts falling due after more than one year
Total net assets 12,047,058 12,954,533
Charity funds
Endowment funds 17 34,965 61,745
Restricted funds 17 506,316 1,001,040
Unrestricted funds 17 11,505,777 11,891,748
Total Funds 12,047,058 12,954,533
**----- End of picture text -----**
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
## **Aedan MacGreevy**
## **Jonathan Carter**
**Aedan MacGreevy Jonathan Carter** Chair of Trustees Trustee Date: **14.3.2025**
## **14.3.2025**
The notes on pages 39 to 62 form part of these financial statements.
37
**----- Start of picture text -----**
2024 2023
£ £
**----- End of picture text -----**
|**Cash flows from operating activities**
Net cash used in operating activities
**Cash flows from investing activities**
Proceeds from the sale of tangible fixed assets
Purchase of tangible fixed assets
Investment income receipts
Finance costs paid
**Net cash used in investing activities**
**Cash flows from financing activities**
Repayments of borrowing
**Net cash used in financing activities**
**Change in cash and cash equivalents in the year**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**|**(1,142,193)**|(1,123,799)|
|---|---|---|
||**1,500**
**(450,876)**
**16,562**
**(10,256)**|-
(909,408)
40,847
(14,351)|
||**(443,070)**|(882,912)|
||**(15,404)**|(15,971)|
||**(15,404)**|**(15,971)**|
||**(1,600,667)**
**2,474,850**|**(2,022,682)**
4,497,532|
||**874,183**|**2,474,850**|
The notes on pages 39 to 62 form part of these financial statements
38
## 1. ACCOUNTING POLICIES
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
L’Arche meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **1.2 Going Concern**
The Trustees have reviewed the financial performance and the general reserves position for 2024. L’Arche operates in an increasingly challenging financial environment, competing for funding from Local Authorities who are under long-term financial pressure, and recruiting in a tight social care labour market. Apart from Local Authority funding, L’Arche also funds some of its operations through fundraising income. The fundraising environment remains challenging after the COVID pandemic and cost of living pressures. Overall, the financial environment is expected to remain challenging as the cost of living and energy bills remain high, and the Government imposes a 42% increase in our National Insurance contributions.
To counter these challenges, L’Arche UK is streamlining its costs, reviewing its contractual and fundraised income to ensure the generation of income is maximised and that underfunded services are addressed more robustly. The trustees have prepared a cashflow forecast to November 2027, and despite this broadly challenging financial environment, are confident that the charity has adequate reserves to continue its operations for the going concern period. Thus, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.
39
## 1. ACCOUNTING POLICIES (CONTINUED)
## **1.3 Income**
All income is recognised once the Charitable Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charitable Company has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charitable Company, can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Incoming resources from charitable activities represents the aggregate of residents’ income support, local and central government grants and receipts and other non-government receipts provided for the maintenance of the communities and their residents.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Donations for L’Arche International and Overseas Communities - where donations have been raised for the specific purpose of distribution to L’Arche Overseas Communities, to minimise administration costs there can be a delay in the transfer of these funds to the projects for which they have been given. The size of the sums involved warrant separate disclosure from other funds donated to L’Arche UK.
40
## 1. ACCOUNTING POLICIES (CONTINUED)
## **1.4 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charitable Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charitable Company’s objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **1. 5 Government Grants**
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.
## **1.6 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charitable Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **1.7 Foreign currencies**
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the reporting date.
Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.
Exchange gains and losses are recognised in the Statement of financial activities.
41
## 1. ACCOUNTING POLICIES (CONTINUED)
## **1.8 Tangible fixed assets and depreciation**
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
The estimated useful lives are as follows:
|Freehold buildings|-|40 years|
|---|---|---|
|Long-term leasehold property|-|period of lease|
|Short-term leasehold property|-|period of lease|
|Motor vehicles|-|4 years|
|Tools and equipment|-|4 years|
Freehold land is excluded from depreciation on the basis of value at date of acquisition.
## **1.9 Investments**
All investments are stated at market value. The market value of listed investments is derived from prices quoted on the PLUS market (formerly OFEX). Unrealised changes made to the balance sheet market values are reflected in the Statement of Financial Activities.
Investments held as fixed assets are shown at cost less provision for impairment.
## **1.10 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.11 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
42
## 1. ACCOUNTING POLICIES (CONTINUED)
## **1.12 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charitable Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
## **1.13 Financial instruments**
The Charitable Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **1.14 Operating leases**
Rentals paid under operating leases are charged to the Statement of financial activities on a straight-line basis over the lease term.
## **1.15 Pensions**
The Charitable Company auto enrols qualifying employees as members of a group personal pension scheme, administered by Royal London. The Company’s contributions are included in Resources Expended in the Statement of Financial Activities in the year in which the contributions are made.
## **1.16 Fund accounting**
The General Fund consists of amounts received which have yet to be committed or designated to a specific use by the Company. The Development Fund comprises grants and donations received for or appropriated to development projects. It contains amounts either restricted by the donor or designated by the Company for specific purposes. The Fixet Asset Fund, Unrestricted and Endowed, represents the net book value of property and other tangible fixed assets less long-term borrowings on property.
43
## 2. INCOME FROM DONATIONS AND LEGACIES
||**Restricted**
**funds**
**2024**
**£**|**Unrestricted**
**funds**
**2024**
**£**|**Total**
**funds**
**2024**
**£**|
|---|---|---|---|
|**Donations**
Received for L’Arche UK
Received for L’Arche International
**Government grants**
CJRS Grant Income|289,073
126,873|1,135,426
-|**1,424,499**
**126,873**|
||415,946|1,135,426|**1,551,372**|
2. INCOME FROM DONATIONS AND LEGACIES (CONTINUED)
||**Restricted**
**funds**
**2023**
**£**|**Unrestricted**
**funds**
**2023**
**£**|**Total**
**funds**
**2023**
**£**|
|---|---|---|---|
|**Donations**
Received for L’Arche UK
Received for UK Development
Received for L’Arche International
**Government grants**
CJRS Grant Income|532,148
-
248,218
18,392|622,467
-
-
-|1,154,615
-
248,218
18,392|
||798,758|622,467|1,421,225|
44
## 3. INCOME FROM CHARITABLE ACTIVITIES
|3.
INCOME FROM CHARITABLE ACTIVITIES|||
|---|---|---|
||||
||**Unrestricted**
**funds**
**2024**
**£**|**Total**
**funds**
**2024**
**£**|
|Income from Care and Support Provision
Income from Housing Services
Other funding
Sundry receipts
Sale of products|15,685,847
2,287,439
88,537
29,134
15,617|**15,685,847**
**2,287,439**
**88,537**
**29,134**
**15,617**|
||18,106,574|**18,106,574**|
## 3. INCOME FROM CHARITABLE ACTIVITIES (CONTINUED)
||**Unrestricted**
**funds**
**2023**
**£**|**Total**
**funds**
**2023**
**£**|
|---|---|---|
|Income from Care and Support Provision
Income from Housing Services
Other funding
Sundry receipts
Sale of products|13,865,836
1,920,355
325,709
37,777
27,288|13,865,836
1,920,355
325,709
37,777
27,288|
||16,176,965|16,176,965|
45
## 4. INVESTMENT INCOME
||**Unrestricted**
**funds**
**2024**
**£**|**Total**
**funds**
**2024**
**£**|
|---|---|---|
|Income from investments
Bank interest|12,396
4,166|**12,396**
**4,166**|
||16,562|**16,562**|
||||
||**Unrestricted**
**funds**
**2023**
**£**|**Total**
**funds**
**2023**
**£**|
|Income from investments
Bank interest|36,905
3,942|36,905
3,942|
||40,847|40,847|
46
|5.
EXPENDITURE ON RAISING FUNDS|||
|---|---|---|
||||
|**Fundraising trading expenses**|**Unrestricted**
**funds**
**2024**
**£**|**Total**
**funds**
**2024**
**£**|
|Fundraising (including wages and salaries)
Publicity (including wages and salaries)|241,771
145,919|**241,771**
**145,919**|
||387,690|**387,690**|
||||
|**Fundraising trading expenses (continued)**|**Unrestricted**
**funds**
**2023**
**£**|**Total**
**funds**
**2023**
**£**|
|Fundraising
Publicity
Wages and salaries
Fundraising depreciation|26,203
85,048
277,857
1,256|26,203
85,048
277,857
1,256|
||390,364|390,364|
47
## 6. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
**----- Start of picture text -----**
Summary by fund type Restricted Unrestricted Total
funds funds funds
2024 2024 2024
£ £ £
**----- End of picture text -----**
|Employment and training
Household costs and community activities
Occupancy costs
Repairs, maintenance and renewals
Depreciation
Workshop costs
Ofce costs
Motor and travel
Legal and professional / governance costs
Loan interest
Direct support and development
Loss on disposal|328,440
163,662
-
-
-
4,684
85,069
5,000
-
-
42,515
-|15,194,858
453,876
1,441,769
442,979
491,520
52,010
199,295
190,712
335,151
10,256
457,414
303|**15,523,298**
**617,538**
**1,441,769**
**442,979**
**491,520**
**56,694**
**284,364**
**195,712**
**335,151**
**10,256**
**499,929**
**303**|
|---|---|---|---|
||629,370|19,270,143|**19,899,513**|
**----- Start of picture text -----**
Summary by fund type (continued) Restricted Unrestricted Total
funds funds funds
2023 2023 2023
£ £ £
**----- End of picture text -----**
|**Summary by fund type (continued)**|**Restricted**
**funds**
**2023**
**£**|**Unrestricted**
**funds**
**2023**
**£**|**Total**
**funds**
**2023**
**£**|
|---|---|---|---|
|Employment and training
Household costs and community activities
Occupancy costs
Repairs, maintenance and renewals
Depreciation
Workshop costs
Ofce costs
Motor and travel
Legal and professional / governance costs
Loan interest
Direct support and development|240,481
395,760
-
49,210
-
-
-
-
-
-
62,487|13,240,453
217,691
1,365,304
551,847
404,518
58,316
231,338
140,433
278,445
14,351
521,347|13,480,934
613,451
1,365,304
601,057
404,518
58,316
231,338
140,433
278,445
14,351
583,834|
||747,938|17,024,043|17,771,981|
48
## 7. OTHER EXPENDITURE
||**Restricted**
**funds**
**2024**
**£**|**Unrestricted**
**funds**
**2024**
**£**|**Total**
**funds**
**2024**
**£**|
|---|---|---|---|
|Donations to L’Arche International
Other donations|281,300
-|-
425|**281,300**
**425**|
||281,300|425|**281,725**|
|||||
|||||
|||||
||**Restricted**
**funds**
**2023**
**£**|**Unrestricted**
**funds**
**2023**
**£**|**Total**
**funds**
**2023**
**£**|
|Donations to L’Arche International
Donations to L’Arche Benevolent Trust
Other donations|197,436
-
-|-
3,000
2,992|197,436
3,000
2,992|
||197,436|5,992|203,428|
L’Arche Benevolent Trust is an independent registered charity with the objective of assisting employees and ex-employees of L’Arche who may require financial support as a result of personal hardship.
49
## 8. ANALYSIS OF EXPENDITURE BY ACTIVITIES
**----- Start of picture text -----**
Summary by fund type Activities
undertaken Support Total
directly costs funds
2024 2024 2024
£ £ £
**----- End of picture text -----**
|Employment and training
Household costs and community activities
Occupancy costs
Repairs, maintenance and renewals
Depreciation
Workshop costs
Ofce costs
Motor and travel
Legal and professional / governance costs
Loan interest
Direct support and development
Loss on disposal of fixed assets|15,447,885
617,538
1,441,769
442,979
491,520
56,694
-
-
-
-
-
-|75,413
-
-
-
-
-
284,364
195,712
335,151
10,256
499,929
303|**15,523,298**
**617,538**
**1,441,769**
**442,979**
**491,520**
**56,694**
**284,364**
**195,712**
**335,151**
**10,256**
**499,929**
**303**|
|---|---|---|---|
||18,498,385|1,401,128|**19,899,513**|
50
## 8. ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)
**----- Start of picture text -----**
Summary by fund type Activities
undertaken Support Total
directly costs funds
2023 2023 2023
£ £ £
**----- End of picture text -----**
|Employment and training
Household costs and community activities
Occupancy costs
Repairs, maintenance and renewals
Depreciation
Workshop costs
Ofce costs
Motor and travel
Legal and professional / governance costs
Loan interest
Direct support and development|13,480,934
613,451
1,365,304
601,057
404,518
58,316
-
-
-
-
-|-
-
-
-
-
-
231,338
140,433
278,445
14,351
583,834|13,480,934
613,451
1,365,304
601,057
404,518
58,316
231,338
140,433
278,445
14,351
583,834|
|---|---|---|---|
||16,523,580|1,248,401|17,771,981|
## 9. AUDITOR’S REMUNERATION
|||**2024**||**2023**|
|---|---|---|---|---|
|||**£**||**£**|
|Fees payable to the Charitable Company’s auditor
for the audit of the Charitable Company’s annual accounts||**20,095**||19,150|
|Fees payable to the Charitable Company’s auditor in respect of:
All non-audit services not included above||**3,675**||6,025|
51
## 10. STAFF COSTS
||**2024**
**£**|**2023**
**£**|
|---|---|---|
|Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**13,744,941**
**1,166,781**
**425,158**|12,451,689
1,000,741
306,361|
||**15,336,880**|13,758,791|
At the year end, premiums were outstanding to the pension scheme provider of £63,380 (2023: £3,724).
The key management personnel of the Charity comprises the Trustees and the National Leadership Team - the National Leader, Deputy National Leader, Regional Leaders, Head of Human Resources, Head of Finance, Fundraising Director and Mission Formation Director.
The total remuneration of the National Leadership Team was £590,963 (2023: £468,218).
The average number of persons employed by the Charitable Company during the year was as follows:
||||
|---|---|---|
||**2024**
**No.**|**2023**
**No.**|
|Communities
Administration and Finance
Fundraising and Publicity|**481**
**29**
**8**|422
25
11|
||**518**|458|
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
|||**2024**
**No.**|**2023**
**No.**|
|---|---|---|---|
|In the band £60,001|- £70,000|**2**|-|
|In the band £70,001|- £80,000|-|1|
|In the band £80,001|- £90,000|**1**|-|
## 11. TRUSTEES’ REMUNERATION AND EXPENSES
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 July 2024, expenses totalling £633 were reimbursed or paid directly to four Trustees (2023 - £1,137 to 6 Trustees).
52
## 12. TANGIBLE FIXED ASSETS
**----- Start of picture text -----**
Freehold Long-term Short-term
land and leasehold leasehold Motor Tools and
buildings buildings buildings vehicles equipment Total
£ £ £ £ £ £
Cost or valuation
At 1 August
11,255,298 750,778 903,224 195,529 1,409,170 14,513,999
2023
- -
Additions 525 51,608 398,743 450,876
- - -
Disposals (2,307) (40,522) (42,829)
At 31 July
11,253,516 750,778 903,224 206,615 1,807,913 14,922,046
2024
Depreciation
At 1 August
3,366,741 410,837 363,001 155,178 1,283,790 5,579,547
2023
Charge for
257,863 19,044 39,005 30,349 145,259 491,520
the year
- - -
On disposals (505) (40,522) (41,027)
At 31 July
3,624,099 429,881 402,006 145,005 1,429,049 6,030,040
2024
Net book value
At 31 July
7,629,417 320,897 501,218 61,610 378,864 8,892,006
2024
At 31 July
7,888,557 339,941 540,223 40,351 125,380 8,934,452
2023
**----- End of picture text -----**
Leasehold buildings are sub-divided into those held under short-term leases (50 years and under) and those held under long-term leases (over 50 years).
53
## 13. FIXED ASSET INVESTMENTS
|**Cost or valuation**|**Listed**
**investments**
**£**|**Quoted**
**investments**
**£**|**Total**
**£**|
|---|---|---|---|
|At 1 August 2023
Revaluations
At 31 July 2024|**61,745**
**(26,780)**|**54,488**
**13,725**|**116,233**
**(13,055)**|
||**34,965**|**68,213**|**103,178**|
|||||
|**Net book value**|**Listed**
**investments**
**£**|**Quoted**
**investments**
**£**|**Total**
**£**|
|At 31 July 2024
At 31 July 2023
All investments are in the United Kingdom.|**34,965**|**68,213**|**103,178**|
||61,745|54,488|116,233|
|||||
The listed investments were given to L’Arche as an endowment and comprise 1,050 shares in Adnams Brewery, an Aquis Stock Exchange company, with a market value of £33.30 per share at 31st July 2024 (2023: £58.80).
## 14. DEBTORS
|**Due within one year**|**2024**
**£**|**2023**
**£**|
|---|---|---|
|Fees due
Other debtors
Prepayments and accrued income|**3,226,758**
**35,592**
**370,124**|2,226,247
328,015
496,927|
||**3,632,474**|3,051,189|
54
## 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
||**2024**
**£**|**2023**
**£**|
|---|---|---|
|Triodos loan
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**16,483**
**402,674**
**378,296**
**79,373**
**355,465**|16,483
-
288,324
498,642
596,874|
||**1,232,291**|1,400,323|
## 16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
||**2024**
**£**|**2023**
**£**|
|---|---|---|
|Triodos loan
Other creditors|**129,239**
**93,253**|144,643
77,225|
||**222,492**|221,868|
The Triodos loan at Ipswich is secured on 3 Warrington Road, Ipswich, with an interest rate fixed at 1.25% over base and is for a period of 25 years.
The Triodos loan above is partially composed of amounts due over 5 years. These amount to £63,307 (2023: £78,711)
55
## 17. STATEMENT OF FUNDS
**----- Start of picture text -----**
Statement Balance at 1 Transfers Gains/ Balance at 31
of funds - August 2023 Income Expenditure in/out (Losses) July 2024
current year £ £ £ £ £ £
**----- End of picture text -----**
|**Unrestricted funds**
General Fund
**2,190,042**
Development
Fund
**928,380**
Fixed Asset
Fund
**8,773,326**
**11,891,748**
**Endowment funds**
Endowment
Fund
**61,745**
**Restricted funds**
New
Communities
**66,476**
Investing in
Leadership,
Young
People and
Infrastructure
for Growth
**217,121**
Investment in
Programmes
and Projects
of L’Arche
International
**334,311**
Local
Community
Projects
**342,018**
Other
**41,114**
**1,001,040**
Total of funds
**12,954,533**|**Unrestricted funds**
General Fund
**2,190,042**
Development
Fund
**928,380**
Fixed Asset
Fund
**8,773,326**
**11,891,748**
**Endowment funds**
Endowment
Fund
**61,745**
**Restricted funds**
New
Communities
**66,476**
Investing in
Leadership,
Young
People and
Infrastructure
for Growth
**217,121**
Investment in
Programmes
and Projects
of L’Arche
International
**334,311**
Local
Community
Projects
**342,018**
Other
**41,114**
**1,001,040**
Total of funds
**12,954,533**|**19,258,562**
-
-|**(19,166,738)**
-
**(491,520)**|**(450,753)**
-
**450,753**|-
-
**13,725**|**1,831,113**
**928,380**
**8,746,284**|
|---|---|---|---|---|---|---|
||**11,891,748**|**19,258,562**|**(19,658,258)**|-|**13,725**|**11,505,777**|
|||-|-|-|**(26,780)**|**34,965**|
|||**339**
**265,231**
**126,873**
**23,450**
**53**|**(66,815)**
**(301,959)**
**(281,300)**
**(260,596)**
-|-
-
-
-
-|-
-
-
-
-|-
**180,393**
**179,884**
**104,872**
**41,167**|
||**1,001,040**|**415,946**|**(910,670)**|-|-|**506,316**|
||**12,954,533**|**19,674,508**|**(20,568,928)**|-|**(13,055)**|**12,047,058**|
56
## 17. STATEMENT OF FUNDS (CONTINUED)
## **Purpose of restricted funds**
## **New Communities**
Nottingham and Scotland
## **Capital and Refurbishment Appeals**
Ipswich - Purchase of The Ark, supported living house London - The Dove Manchester - Day Service Development Manchester - The Rose, supported living house
## **Investing in Leadership, Young People and Infrastructure for Growth**
Leadership Development Programme Assistant Induction Programme Big Conversation - Voice and Power Big Conversation - Impact Big Conversation - Spirituality Investment in Charity Infrastruture Jubilee Celebrations Volunteers Coordination
## **Investment in Programmes and Projects of L’Arche International**
India Africa Poland Haiti Bethlehem Ukraine International
## **Local Community Projects**
Various projects in the Communities
57
## 17. STATEMENT OF FUNDS (CONTINUED)
**----- Start of picture text -----**
Statement Balance at 1 Transfers Gains/ Balance at 31
of funds - August 2022 Income Expenditure in/out (Losses) July 2023
prior year £ £ £ £ £ £
**----- End of picture text -----**
|**Unrestricted funds**
General Fund
2,936,545
Development
Fund
1,262,365
Fixed Asset
Fund
8,270,204
12,469,114
**Endowment funds**
Endowment
Fund
96,075
**Restricted funds**
Transforming
Lives -
Expanding the
Contribution
of People with
Learning
Disabilities in
Society
6,341
New
Communities
66,476
Capital and
Refurbishment
Appeals
132,759
Investing in
Leadership,
Young
People and
Infrastructure
for Growth
247,741
Investment in
Programmes
and Projects
of L’Arche
International
283,529|**Unrestricted funds**
General Fund
2,936,545
Development
Fund
1,262,365
Fixed Asset
Fund
8,270,204
12,469,114
**Endowment funds**
Endowment
Fund
96,075
**Restricted funds**
Transforming
Lives -
Expanding the
Contribution
of People with
Learning
Disabilities in
Society
6,341
New
Communities
66,476
Capital and
Refurbishment
Appeals
132,759
Investing in
Leadership,
Young
People and
Infrastructure
for Growth
247,741
Investment in
Programmes
and Projects
of L’Arche
International
283,529|16,840,279
-
-|(16,680,128)
(333,985)
(406,286)|(909,408)
-
909,408|2,754
-
-|2,190,042
928,380
8,773,326|
|---|---|---|---|---|---|---|
||12,469,114|16,840,279|(17,420,399)|-|2,754|11,891,748|
|||-|-|-|(34,330)|61,745|
|||11,000
-
275,000
204,964
248,218|(8,471)
-
(395,760)
(235,584)
(197,436)|-
-
-
-
-|-
-
-
-
-|8,870
66,476
11,999
217,121
334,311|
58
|17.
STATEMENT OF FUNDS(CONTINUED)|17.
STATEMENT OF FUNDS(CONTINUED)|17.
STATEMENT OF FUNDS(CONTINUED)|17.
STATEMENT OF FUNDS(CONTINUED)||||
|---|---|---|---|---|---|---|
||||||||
|**Statement**
**of funds -**
**prior year**
**(continued)**|**Balance at 1**
**August 2022**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**in/out**
**£**|**Gains/**
**(Losses)**
**£**|**Balance at**
**31**
**July 2023**
**£**|
|Local
Community
Projects
Other
**Total of funds**|408,957
1,853|41,184
18,392|(108,123)
-|-
-|-
-|342,018
20,245|
||1,147,656|798,758|(945,374)|-|-|1,001,040|
||||||||
||13,712,845|17,639,037|(18,365,773)|-|(31,576)|12,954,533|
59
## 18. SUMMARY OF FUNDS
|18.
SUMMARY OF FUNDS|18.
SUMMARY OF FUNDS|18.
SUMMARY OF FUNDS|18.
SUMMARY OF FUNDS|18.
SUMMARY OF FUNDS|18.
SUMMARY OF FUNDS|18.
SUMMARY OF FUNDS|
|---|---|---|---|---|---|---|
||||||||
|**Summary**
**of funds -**
**current year**|**Balance at 1**
**August 2023**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**in/out**
**£**|**Gains/**
**(Losses)**
**£**|**Balance at**
**31 July 2024**
**£**|
|General Fund
Endowment
funds
Restricted
funds|**11,891,748**
**61,745**
**1,001,040**|**19,258,562**
-
**415,946**|**(19,658,258)**
-
**(910,670)**|-
-
-|**13,725**
**(26,780)**
-|**11,505,777**
**34,965**
**506,316**|
||**12,954,533**|**19,674,508**|**(20,568,928)**|-|**(13,055)**|**12,047,058**|
||||||||
|**Summary of**
**funds -**
**prior year**|Balance at 1
August 2022
£|Income
£|Expenditure
£|Transfers
in/out
£|Gains/
(Losses)
£|Balance at
31 July 2023
£|
|General funds
Endowment
funds
Restricted
funds|12,469,114
96,075
1,147,656|16,840,279
-
798,758|(17,420,399)
-
(945,374)|-
-
-|2,754
(34,330)
-|11,891,748
61,745
1,001,040|
||13,712,845|17,639,037|(18,365,773)|-|(31,576)|12,954,533|
## 19. ANALYSIS OF NET ASSETS BETWEEN FUNDS
|19.
ANALYSIS OF NET ASSETS BETWEEN FUNDS|19.
ANALYSIS OF NET ASSETS BETWEEN FUNDS|19.
ANALYSIS OF NET ASSETS BETWEEN FUNDS|19.
ANALYSIS OF NET ASSETS BETWEEN FUNDS|19.
ANALYSIS OF NET ASSETS BETWEEN FUNDS|
|---|---|---|---|---|
||||||
|**Analysis of net assets between funds -**
**current period**|**Endowment**
**funds**
**2024**
**£**|**Restricted**
**funds**
**2024**
**£**|**Unrestricted**
**funds**
**2024**
**£**|**Total**
**funds**
**2024**
**£**|
|Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors due in more than one year
**Total**|-
34,965
-
-
-|-
-
506,316
-
-|8,892,006
68,213
4,000,341
(1,232,291)
(222,492)|**8,892,006**
**103,178**
**4,506,657**
**(1,232,291)**
**(222,492)**|
||34,965|506,316|11,505,777|**12,047,058**|
60
## 19. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)
||||||
|---|---|---|---|---|
|**Analysis of net assets between funds -**
**prior period**|Endowment
funds
2023
£|Restricted
funds
2023
£|Unrestricted
funds
2023
£|Total
funds
2023
£|
|Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors due in more than one year
**Total**|-
61,745
-
-
-|-
-
1,001,040
-
-|8,934,452
54,488
4,524,999
(1,400,323)
(221,868)|8,934,452
116,233
5,526,039
(1,400,323)
(221,868)|
||61,745|1,001,040|11,891,748|12,954,533|
20. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES
|20. RECONCILIATION OF NET MOVEMENT IN FUNDS TO
NET CASH FLOW FROM OPERATING ACTIVITIES|20. RECONCILIATION OF NET MOVEMENT IN FUNDS TO
NET CASH FLOW FROM OPERATING ACTIVITIES|20. RECONCILIATION OF NET MOVEMENT IN FUNDS TO
NET CASH FLOW FROM OPERATING ACTIVITIES|
|---|---|---|
||||
||**2024**
**£**|2023
£|
|Net expenditure for the period (as per Statement of Financial Activities)
**Adjustments for:**
Depreciation charges
Unrealised loss on investments
Investment income receipts
Loss on the sale of fixed assets
Increase in debtors
Decrease in creditors
Finance costs paid
**Net cash used in operating activities**|**(907,475)**|(758,312)|
||**491,520**
**13,055**
**(16,562)**
**302**
**(581,285)**
**(152,004)**
**10,256**|405,774
31,576
(40,847)
-
(431,261)
(345,080)
14,351|
||**(1,142,193)**|(1,123,799)|
61
## 21. ANALYSIS OF CASH AND CASH EQUIVALENTS
|21.
ANALYSIS OF CASH AND CASH EQUIVALENTS|21.
ANALYSIS OF CASH AND CASH EQUIVALENTS|21.
ANALYSIS OF CASH AND CASH EQUIVALENTS|
|---|---|---|
||||
||**2024**
**£**|2023
£|
|Cash in hand
**Total cash and cash equivalents**|**874,183**|2,474,850|
||**874,183**|2,474,850|
## 22. ANALYSIS OF CHANGES IN NET DEBT
||**At 1 August**
**2023**
**£**|**Cash flows**
**£**|**At 31 July**
**2024**
**£**|
|---|---|---|---|
|Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year
At 31 July 2024|**2,474,850**
**(16,483)**
**(144,643)**|**(1,600,667)**
-
**15,404**|**874,183**
**(16,483)**
**(129,239)**|
||**2,313,724**|**(1,585,263)**|**728,461**|
## 23. OPERATING LEASE COMMITMENTS
At 31 July 2024 the Charitable Company had commitments to make future minimum lease payments under noncancellable operating leases as follows:
||**2024**
**£**|**2023**
**£**|
|---|---|---|
|Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years|**66,415**
**300,000**
**1,033,610**|32,986
199,415
806,000|
||**1,400,025**|1,038,401|
The majority of the company’s leases of land and buildings are subject to rent review periods ranging between 3 and 5 years. All leases currently held by L’Arche are operating leases.
## 24. RELATED PARTY TRANSACTIONS
There were no related party transactions in either the current or previous financial period.
62
## **Memberships and Associations:**
## **AUDITOR**
BHP LLP
New Chartford House, Centurion Way, Cleckheaton, West Yorkshire, BD19 3QB
## **BANKERS**
National Westminster Bank plc
63 North Street, Keighley, West Yorkshire BD21 3SB
Royal Bank of Scotland plc PO Box 5663, 1st Floor, Affric House, Beechwood Park, Inverness IV2 3YR
## **L’Arche**
A company limited by guarantee Registered in England and Wales, No. 1055041 Registered Charity Nos. 264166 and SC038493 Registered Office: 10 Briggate, Silsden, Keighley, West Yorkshire BD20 9JT **Tel:** 01535 656186 Fax: 01535 656426 **Email:** info@larche.org.uk **Website:** www.larche.org.uk