## **Outreach 3-Way** 

## **(A Charitable Company Limited by Guarantee)** 

**Report and Financial Statements** 

## **for the year ended** 

**31 March 2022** 

Company Registration Number: 01474488 Charity Registration Number: 278140 



**Outreach 3-Way Contents** 

||**Pages**|
|---|---|
|Advisors and Other Information|3|
|Trustees’ Report|4|
|Independent Auditor’s Report to the Members of Outreach 3Way|13|
|Statement of Financial Activities|17|
|Balance Sheet|18|
|Notes to the Financial Statements|19|



2 Annual Report and Financial Statements for the year ended 31 March 2022 



**Outreach 3-Way Advisors and Other Information** 

|**Trustees**|Nick Baldwin CBE (Chair)||
|---|---|---|
||Gordon Lyle||
||Kevin Lewis_(retired 29th September 2021)_||
||Supriya (Sherry) Malik||
||Calum Mercer_(retired 29th September 2021)_||
||Delyth Lloyd Evans||
||Steve Scown_(retired 7th March_|_2022)_|
||Angela McNab||
||Noah Franklin||
||David Isenegger||
||Shahana Khan OBE_(appointed 29th September 2021)_||
||Huw John_(appointed 29th September 2021)_||
||Rachael Dodgson_(appointed 7th March 2022)_||
|**Company Secretary**|Joanne Greenbank||
|**Executive Directors**|Steve Scown|Group Chief Executive Officer_(retired 7th March 2022)_|
||Ian Goodacre|Group Chief Financial Officer|
||Stella Cheetham|Group Director of People and Organisational|
|||Development|
||Jackie Fletcher|Group Director of Quality, Public Affairs and|
|||Marketing_(retired 17th March 2022)_|
||Rachael Dodgson|Managing Director_(up to 7th March 2022)_|
|||Group Chief Executive Officer_(from 7th March 2022)_|
||Chris Woodhead|Group Director of Housing, Marketing and|
|||Business Development|
||Sinéad McHugh-Hicks|Managing Director_(appointed 7th March 2022)_|
||Rhoda Iranloye|Director of Regulatory Assurance_(appointed 17th_|
|||_March 2022)_|
||Pippa Foster|Director of Customer Experience_(appointed 14h_<br>_March 2022)_|
||Benedict Sutton|Chief Digital & Information Officer_(appointed 9th_<br>_May 2022)_|
|**Principal and Registered**|**Office**|1430 Arlington Business Park|
|||Theale|
|||Reading|
|||RG7 4SA|
|**Bankers**|National Westminster|HSBC UK Bank Plc|
||Bank Plc|Level 7, Thames Tower|
||Unit L11, The Oracle|Station Road|
||Shopping Centre|Reading|
||Reading|RG1 1LX|
||RG1 2AG||
|**Solicitor**||Trowers & Hamlins|
|||3 Bunhill Row|
|||London|
|||EC1Y EYZ|
|**Auditor**||Crowe LLP|
|||2nd Floor, 55 Ludgate Hill|
|||London,EC4M7JW|



Annual Report and Financial Statements for the year ended 31 March 2022 

3 



**Outreach 3-Way Trustees’ Report** 

The Trustees present their report and the audited financial statements for the year ended 31 March 2022. 

Reference and administrative information set out on page 3 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice – Accounting and Reporting by Charities. 

These financial statements have been prepared in accordance with UK Generally Accepted Accounting Practice (UK GAAP) including Financial Reporting Standard 102 (FRS 102). These financial statements have been prepared on a historical cost basis and are presented in Sterling (£). 

## **Structure, Governance and Management** 

Outreach 3-Way (‘the Charity’) is a charitable company limited by guarantee. It was established in 1979 and incorporated and registered as a charity in 1980. Outreach 3-Way is a member of the Dimensions Group and recognises Dimensions (UK) Limited as the Parent. 

The principal activity of the Charity is the provision of personalised support with housing. 

Outreach 3-Way provides a wide range of services for children and adults with learning disabilities and people who experience autism, including those with complex needs or behaviours of distress. The Charity enables people to be part of their community and to make their own choices and decisions about their own lives. 

## **The Board and its Role** 

The governing body of Outreach 3-Way is the Board of Trustees whose members are non-executive and unpaid. Board members are Directors of the Charity under the Companies Act 2006, as well as being charity Trustees. The Board has overall responsibility for the strategy, administration and control of the activities of the Charity. The Board members who served during the year are listed on page 3. 

The full Board met six times during the year and followed an agreed agenda with various standing matters, including full reporting of management accounts, review of the risk register, and annual review of the register of interests. 

The Board does not seek to become involved in operational matters but to set strategic objectives in line with recommendations by the Executive Team. The Board has access, at the expense of the Charity, to any professional services it may reasonably require to fulfil its statutory duties. 

## **Training for Board Members** 

Board members are able to attend appropriate training at the expense of the organisation to help them fulfil their Board role most effectively. This year facilitated group training sessions have been held on Inclusive Leadership, Audit & Risk and Corporate Health & Safety. Board Members also completed GDPR and Safeguarding Adults training online. 

4 

Annual Report and Financial Statements for the year ended 31 March 2022 



**Outreach 3-Way Trustees’ Report** 

## **Recruitment of New Board Members** 

New Board members are recruited on an ad hoc basis when a need for new Board members is identified. 

The recruitment process includes informal meetings with members of the Group Executive Team, visits to homes and panel interviews. The Board seeks to attract a diverse range of membership in terms of interest, culture, and background, most appropriately reflecting the richness and diversity of the communities served by the Charity. 

## **Risk Management** 

The Board discusses and assesses the risk to which the Charity is exposed. There are clearly defined management responsibilities for the identification, evaluation, and control of significant risks in line with the Group approach, with continuous risk assessment and active management of business risks, including the maintenance of a strategic risk map, which identifies the controls and assurances in place, and highlights any gaps requiring further action. The Board discusses this at each meeting. 

## **Employee Involvement** 

All staff receive regular one-to-one supervision meetings and annual appraisals with their line manager. There are also regular team meetings, locality management meetings and senior team meetings. 

The Charity has a staff forum and a health and safety forum that include staff representatives from each locality. 

Staff members’ views are gathered and collated through these various media and contribute to service improvement plans to ensure that the teams are constantly moving forward. These plans, in turn, contribute to the Charity’s business plan. 

## **Modern Slavery and Human Trafficking Statement** 

Outreach 3-Way is committed to preventing modern slavery in its corporate activities and supply chains. The Group’s full statement can be found on the Dimensions website at www.dimensions-uk.org. 

## **Relationships with Other Organisations** 

Outreach 3-Way seeks to work in partnership with other organisations whenever such partnerships enable additional services to be provided. 

As a support and housing provider, the Charity has formed partnerships with the Diocese of Chichester, Transform, Clarion and Southdown Housing in order for additional services to be provided. In these partnerships, the organisations take on the role of housing provider, enabling Outreach 3-Way to provide support and assistance to those who need it. 

Outreach 3-Way continues to be part of the Network West Sussex Consortium, where it works in partnership with other local organisations including the Aldingbourne Trust (as the lead agency) to 

Annual Report and Financial Statements for the year ended 31 March 2022 

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**Outreach 3-Way Trustees’ Report** 

provide “preventative” services across the county. These services, commissioned under the banner of “My Network” and “My Network Plus”, provide support to people with learning disabilities, with little or no assessed need, who would otherwise have fallen outside the remit of regular social care provision. 

Outreach 3-Way’s community-based sports and leisure service called Out There! which primarily connects people without assessed needs to local leisure groups and activities via a number of hubs across West Sussex has unfortunately ceased operating due to funding no longer being available. A selfsustaining operating model for Out There! was explored but due to the current financial climate and the Coronavirus pandemic this was not financially viable. Some aspects of the provision remain in operation but are now run independently and are no longer affiliated with Outreach 3-Way. 

Outreach 3-Way has many links and partnerships with local organisations, groups, and schools such as: Manor Green, and the Gatwick Diamond Business Consortium that links local businesses together via network events. 

Additionally Outreach 3-Way engages in charitable fundraising to support projects, through this work the Charity has created partnerships with local organisations such as the Co-Op, MNH, and Thales helping raise awareness of the services we provide and creating opportunities for employment for the people we support. 

## **Objectives and Activities** 

The Charity’s vision is better lives for more people. Its mission is to provide high quality personalised support for people with learning disabilities and autism, helping them to be actively engaged with, and contribute to, their communities. 

The Charity’s values are: 

|The Charity’s|values are:|
|---|---|
|Ambition|seeking to help people reach their potential|
|Respect|showing people respect and recognising that their unique contribution adds<br>value to all|
|Courage|being guided by the courage of our convictions to make a difference|
|Integrity|ensuring that what we do is grounded in what we believe|
|Partnership|working with others to achieve more for people|



The 2025 strategy is underpinned by the following strategic pillars: 

|Personalisation|supporting choice and control, meeting needs and encouraging<br>ambition, protecting and improving the quality and safety of services<br>and developing research-based support focused on outcomes.|
|---|---|
|Development|growing research-based outcomes-focused support, increasing services<br>for people with complex needs, helping people to have a good home,<br>developing the expertise of central services and evaluating new support<br>models and newmarkets.|



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**Outreach 3-Way Trustees’ Report** 

|Engagement|building partnerships and working collaboratively, developing a louder<br>voice and promoting best practice, increasing the influence of the<br>people supported and their families and adding value to the sector.|
|---|---|
|People|valuing and supporting the people who work with us, striving to be<br>inclusive and to respect difference, building a workforce which is<br>capable, highly motivated, engaged and the best they can be and<br>developing a flexible, responsive and accountable structure.|
|Organisation|being an effective learning organisation, making the best possible use of<br>resources and devolving decision making to be as close as possible to<br>the people supported.|



The Charity continues to develop its capacity and expertise to provide a range of services for people with particular needs such as autism, complex and challenging behaviour, young people in transition and people who wish to live independently. 

## **Achievements and Performance** 

## **Delivery of Public Benefit** 

Outreach 3-Way, in accordance with its objects, benefits people with learning disabilities in the East/West Sussex area. The majority of its funding comes from the local authority, West Sussex County Council (WSCC) with some additional services funded by Brighton and Hove City Council, and therefore most of its beneficiaries are referred to it via these local authorities and Clinical Commissioning Groups. The Charity is able to offer places in its day centre, residential properties, short break scheme, outreach and supported living schemes to individuals not funded by the local authority, however, a cost is still attached to those placements. The Charity aims to keep placement fees to the minimum required to cover the Charity’s costs and commensurate with the local authority funding rates. 

The Charity also supports people who have individual budgets and choose to spend some, or all, in accessing the Outreach 3-Way support provision. It interacts with people with learning disabilities, their parents and families and commissions brokers to enable personalised support to be purchased. 

Outreach 3-Way continues to work in a way that is personalised, having delivered support to people based on their bespoke needs and wishes, offering choice and control in all aspects of support delivery. 

The Trustees consider that they have complied with the duty in the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission. 

## **Achievements** 

The information below looks at what the Charity has achieved compared with the objectives that it stated last year, plus other notable achievements. 

Annual Report and Financial Statements for the year ended 31 March 2022 

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**Outreach 3-Way Trustees’ Report** 

2021/22 has continued to present the company with challenges, due to the current economic climate in social care and the ongoing challenges in regard to the Coronavirus pandemic. 

## **Notable achievements in the last year include:** 

In collaboration with Brighton and Hove City Council (BHCC) and Clinical commissioning Group (CCG) we have developed a bespoke single person support provision in Saltdean for an individual who had been living in an assessment and treatment unit for over 17 years. This work has brought the person supported closer to his family and has enabled them to visit their family member more often and rebuild their relationships and the support provision aims to give the individual supported a home for life in the community. 

The Charity was also successful in the WSCC tender to continue to provide supported living provision via the WSCC supported living framework. This commenced in October 2021 and will run for 5 years with WSCC retaining the right to extend this framework at the end of the initial 5-year term. 

Following on from the challenges of providing support during the pandemic Outreach 3-Way has continued to evolve its approach to providing day services. The majority of our day support is now provided via community hubs based in Crawley and sessions include; travel training, voluntary work and social/wellbeing groups. The community hubs team have also been supporting people to work in partnership with the NHS on a project to produce better information on cancer related conditions, the focus being mainly on cervical screening via new information presented in a video and advertisement opportunity. This has been embraced by and included people we support who are really enjoying seeing their personal experiences being documented and recorded as a leant lesson for the NHS. 

This project has been funded by the NHS and aims to help people with learning disabilities understand the risk of ignoring or not understanding concerning health signs. It has highlighted the benefits of seeking regular tests and health checks in life. 

The NHS have put this forward for a PENNA Award, which is the Patient Experience Network National Awards. They are the first and only awards programme to recognise best practice in patient experience across all facets of health and social care in the UK. 

The two CQC registered Domiciliary Care services in Outreach 3-Way inspected by CQC under the Health and Social Care Act remain rated as “Good” overall in meeting the Essential Standards of Quality and Care. Additionally, our three registered care homes also continue to be rated as “Good” overall by CQC. 

The Dimensions Group has now changed its CQC registration expectations for Locality Managers working under a CQC registered Domiciliary Care Office. This applies to the two CQC Domiciliary Care registrations in O3W namely “1-1+ North” and “1-1+ South”. Previously the Operations Director carried the registration for these locations, however under the new structure, the Locality Managers (who are line managed by the Operations Directors) have completed registration with CQC and now share responsibility for the regulated activity relevant to their office or registration. 

8 

Annual Report and Financial Statements for the year ended 31 March 2022 



**Outreach 3-Way Trustees’ Report** 

From a regulatory perspective this new structure more accurately reflects managers’ responsibilities for the people we support. It brings decision-making closer to the people we support and makes the right people accountable. 

During the pandemic there have numerous confirmed cases of Covid -19 amongst the people we support and support colleagues, across our various support provisions. However, the Charity has maintained stringent adherence to Public Health and relevant regulatory guidance and reporting in regards to infection control and use of PPE and as a result we have not experienced any deaths related to Coronavirus. 

The planned demolition of a derelict building on our site at Ifield has been completed and the Charity continues to seek opportunities for partnership working by exploring the benefits of offering the use of the Ifield site to potential partners as the land at the site is well maintained and due to the recent award of planning permission for redevelopment of facilities in the footprint of the demolished building is prime for use by others. 

## **Fundraising and PR** 

Since the end of March 2021, we have totalled a net figure of £1,196 in regards to fundraising donations. 

## **Plans for Future Periods** 

The Charity has one vacant property adjoining the aforementioned support setting in Saltdean and is actively seeking referrals to enable a similar bespoke placement. A successful placement would offer an opportunity to spread the costs of providing support across the two Saltdean properties offering value to the Local authority, CCG and the tax payer. 

West Sussex County Council (WSCC), the commissioning authority for the majority of our services across West Sussex, has further extended our day service contract until December 2023, and as previously stated we are working in partnership to develop more community-based hub sessions for the people we support offering a wider range of opportunity and activities. As part of this work is underway to secure a longer term central hub solution to enable all of our support provision to be provided in the heart of the community, including the support we provide to people with more profound learning and physical disabilities. 

While we are working to achieve this aim we continue to provide support to a reduced number of people attending our SMILE provision on our Ifield site for people with more profound learning and physical disabilities. Support continues to be provided via risk assessed support bubbles with a number of stringent infection control procedures in place to minimise the risk of exposure to Coronavirus to staff and the vulnerable people we support. 

Additionally our short breaks contract with WSCC has been amalgamated with the WSCC registered care contract and new terms and conditions specific to short breaks have been agreed following a period of negotiation. We continue to explore potential options for redeveloping the services on the O3W site in Goffs Park, Crawley to be able to offer our short breaks provision to a wider cohort of people with learning disabilities and/or complex physical and behavioural needs. 

Annual Report and Financial Statements for the year ended 31 March 2022 

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**Outreach 3-Way Trustees’ Report** 

Outreach 3-Way continues to evolve “Activate,” our support model based on sector-leading research. Central to the Activate model of support is putting decision making closer to the people supported by agreeing and working on personalised and challenging outcomes with them, their families and staff. 

## **Financial Review** 

The net movement in funds for the year ended 31 March 2022 was a surplus of £376k (2021: £699k). 

## **Principal Risks** 

_Reduced public spending_ - the sector that the Charity operates in continues to undergo significant and radical change and it is clear that public services in the UK will remain under intense financial pressure for many years. Outreach 3-Way has responded to the financial pressures through continuing to seek efficiencies and improve productivity, which has enabled it to reduce its overhead and operational costs whilst protecting the support that it provides to people. 

_Regulation_ - the expectations of Outreach 3-Way’s customers regarding service quality are increasing and so its regulatory frameworks are continuing to evolve. In particular, the Charity’s main regulators, the Care Quality Commission (CQC) and the Charity Commission, have higher expectations of leadership and governance. 

_Legislation and case law_ – naturally, this will evolve over time. In certain cases there is a risk that it may do so in ways that could have a significant impact on Outreach 3-Way’s costs. These changes are monitored by the Charity and actions are implemented to mitigate against adverse effects where appropriate. The increasing national living wage, including the way that HMRC interprets this in relation to time spent during sleep-in services and the enforcement of this, has the potential to significantly impact on Outreach 3-Way. 

The Charity has developed plans to mitigate these risks. 

## **Reserves Policy** 

The Trustees are aware that the Charity must balance the need to build sufficient reserves to maintain financial stability with meeting the costs of delivering its charitable objects. The target is to retain reserves equivalent to three months’ expenditure, equating to around £1,600k, which the Trustees believe would tide the Charity over should there be any unexpected interruptions to regular funding. 

At 31 March 2022, Outreach 3-Way was meeting its reserves policy with unrestricted income funds of £4,311k (2021: £3,935k). It’s cash balance at 31 March 2022 was £1,827k (2021: £1,158k). 

The Trustees believe that this puts Outreach 3-Way in a good position for the future and that future incoming resources will be sufficient to meet the needs of the Charity in delivering its charitable objects. 

As at the 31 March 2022 there were restricted reserves of £6k (2021: 6K) that were not available for the general purposes of the charity. 

## **Going Concern** 

Annual Report and Financial Statements for the year ended 31 March 2022 

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**Outreach 3-Way Trustees’ Report** 

Outreach 3-Way is forecasting a surplus for next year from its main operational activities and has sufficient cash in the bank to provide adequate resources for the group’s day-to-day operations. 

The Board, after reviewing the charitable company budgets for 2022/23, which is incorporated into the Group’s budget and cashflows, and the group’s medium term financial position as detailed in the 2025 strategy including changes arising from the Covid-19 pandemic, is of the opinion that, taking account of severe but plausible downsides, the company will have sufficient funds to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these accounts. The Board therefore continues to adopt the going concern basis in preparing the annual financial statements. 

**Statement of Trustees’ Responsibilities in Respect of the Trustees’ Annual Report and the Financial Statements** 

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. 

Company law requires the Trustees to prepare financial statements for each financial year.  Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ . 

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 the 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; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards and the Statement of Recommended Practice have been followed, subject to any material departures disclosed and explained in the financial statements; 

- assess the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern; and 

- use the going concern basis of accounting unless they either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

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 responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities. 

11 

Annual Report and Financial Statements for the year ended 31 March 2022 



**Outreach 3-Way Trustees’ Report** 

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

## **Auditor** 

A resolution to re-appoint Crowe LLP will be proposed at the forthcoming annual general meeting. Approved by the Board of Trustees and signed on its behalf by: 


## **Nick Baldwin CBE** 

## **Chair** 

Outreach 3-Way 

1430 Arlington Business Park 

Theale 

Reading RG7 4SA 

**3rd August 2022** 

12 Annual Report and Financial Statements for the year ended 31 March 2022 



## **Crowe LLP** 

**Independent Auditor’s Report to the Members of Outreach 3-Way** 

## **Opinion** 

We have audited the financial statements of Outreach 3-Way for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet 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 March 2022 and of its income and expenditure, for the year then ended; 

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

• have been prepared in accordance with the requirements of the Companies Act 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the 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 Trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. 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. 

Annual Report and Financial Statements for the year ended 31 March 2022 

13 



## **Crowe LLP** 

**Independent Auditor’s Report to the Members of Outreach 3-Way** 

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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

Opinions on other matters prescribed by the Companies Act 2006 

In our opinion based on the work undertaken in the course of our audit 

- the information given in the Trustees’ report, which includes 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 Trustees’ 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 light of the knowledge and understanding of the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ report included within the Trustees’ report. 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: 

- adequate and proper accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of Trustees' remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the Trustees were not entitled to prepare the financial statements in accordance with the small 

- companies regime and take advantage of the small companies’ exemptions in preparing the Trustees’ Trustees’ report and from the requirement to prepare a strategic report. 

## **Responsibilities of Trustees** 

As explained more fully in the Trustees’ responsibilities statement set out on page 11, the Trustees (who are also the Trustees 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. 

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Annual Report and Financial Statements for the year ended 31 March 2022 



## **Crowe LLP** 

**Independent Auditor’s Report to the Members of Outreach 3-Way** 

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’s responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. 

## **Extent to which the audit was considered capable of detecting irregularities, including fraud** 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion. 

We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011, together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items. 

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The laws and regulations we considered in this context for the UK operations were Care Quality standards, General Data Protection Regulation (GDPR), Health and safety legislation, and Employment legislation. 

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any. 

Annual Report and Financial Statements for the year ended 31 March 2022 

15 



## **Crowe LLP** 

**Independent Auditor’s Report to the Members of Outreach 3-Way** 

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management, internal audit, legal counsel and the Governance, Audit & Risk Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission and reading minutes of meetings of those charged with governance. 

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed noncompliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations. 

## **Use of our report** 

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed. 


…………………………………. 

## **Julia Poulter** 

## **Senior Statutory Auditor** 

## **For and on behalf of Crowe U.K. LLP** 

_Statutory Auditor_ **2nd Floor, 55 Ludgate Hill London EC4M 7JW** 

## **15 September 2022** 

16 Annual Report and Financial Statements for the year ended 31 March 2022 



## **Outreach 3-Way** 

## **Statement of Financial Activities for the year ended 31 March 2022** 

|**_Note_**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£’000**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£’000**<br>**Income**<br>Incoming resources generated from activities:<br>Activities for generating funds<br>**_2_**<br>**-**<br>**-**<br>Incoming resources from charitable activities:<br>Fees for support services<br>**_3_**<br>6,433<br>-<br>**6,433**<br>**-**<br>**Expenditure**<br>Charitable activities:<br>Provision of person-centred support<br>**_4_**<br>(6,057)<br>-<br>**Net Income for the year**<br>**_5_**<br>**376**<br>**-**<br>**Reconciliation of funds:**<br>**Funds as at 1 April**<br>**3,935**<br>**6**<br>**Funds as at 31 March**<br>**4,311**<br>**6**<br>The figures above relate to continuing activities.|**Total**<br>**Funds**<br>**2022**<br>**£’000**<br>**-**<br>6,433<br>**6,433**<br>(6,057)<br>**376**<br>**3,941**<br>**4,317**|**Total**<br>**Funds**<br>**2021**<br>**£’000**<br>3<br>6,734<br>**6,737**<br>(6,038)<br>**699**<br>**3,242**<br>**3,941**|
|---|---|---|



The accompanying notes from pages 19 - 30 form part of these financial statements. 

17 

Annual Report and Financial Statements for the year ended 31 March 2022 



**Outreach 3-Way Balance Sheet as at 31March 2022** 

|**_Note_**<br>**Fixed asset**s:<br>Tangible assets<br>_8_<br>**Current assets**<br>Debtors<br>_9_<br>Cash at bank and in hand<br>**Total Current assets**<br>**Liabilities:**Current liabilities<br>_10_<br>**Net current assets**<br>**Total assets less current liabilities**<br>Creditors: amounts falling due after more than one year<br>_10_<br>Provisions for liabilities<br>_12_<br>**Total net assets**<br>Restricted income funds<br>_14_<br>Unrestricted income funds<br>**Total charity funds**<br>_15_||**2022**<br>**£’000**<br>**2,424**<br>910<br>1,827<br>**2,737**<br>(503)<br>**2,234**<br>**4,658**<br>(334)<br>(7)<br>**4,317**<br>6<br>4,311<br>**4,317**|**2021**<br>£**’000**<br>**2,424**<br>1,557<br>1,158<br>**2,715**<br>(831)<br>**1,884**<br>4,308<br>(360)<br>(7)<br>**3,941**<br>6<br>3,935<br>**3,941**|
|---|---|---|---|
|||||



The accompanying notes from pages 19 – 30 form part of these financial statements. The financial statements were approved by the Trustees and authorised for issue on 

3rd August 2022 and signed on their behalf by: 


**Nick Baldwin CBE** 

**Chair** 


**Joanne Greenbank Company Secretary** 

Annual Report and Financial Statements for the year ended 31 March 2022 

18 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

## **1. Accounting policies** 

## **Basis of preparation** 

The financial statements have been prepared on a going concern basis in accordance with 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) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

The board, after reviewing the charitable company budgets for 2022/23, which is incorporated into the Group’s budget and cashflows, and the group’s medium term financial position as detailed in the 2025 strategy including changes arising from the Covid-19 pandemic, is of the opinion that, taking account of severe but plausible downsides, the company will have sufficient funds to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these accounts. The Board therefore continues to adopt the going concern basis in preparing the annual financial statements. 

Outreach 3-Way 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 note(s). 

## **Income recognition** 

## _**Fees for support services**_ 

Fees for support services represent care charges and grants receivable from Clinical Commissioning Groups and local authorities, under grant funding agreements, for services provided in the year by Outreach 3-Way for care and supported living, including Supporting People grants and charges to residents. Care charges and revenue grants from local authorities are recognised when the Charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. 

Income received in advance for the provision of specified services is deferred until the criteria for income recognition are met (see note 11). 

## _**Income from rents and service charges**_ 

Rent receivable under a tenancy agreement is recognised on an accrual’s basis. 

## _**Donations**_ 

Donations are recognised when the Charity receives notification that the donation has been pledged. Material legacies receivable at year end are included at their probate value. 

## _**Trading income**_ 

Trading receipts are recognised when the receipts have been received. 

Annual Report and Financial Statements for the year ended 31 March 2022 

19 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

## **Apportionment of direct staff, occupancy and other costs** 

Direct staff, occupancy and other costs have been apportioned to the relevant section of the Income and Expenditure account on the basis of costs of the staff engaged on operations dealt with in these financial statements. 

## **Fixed assets and depreciation** 

All assets are stated at cost less depreciation with the exception of donated assets, which are initially included at their fair value as at the date of donation. Assets having a value below £1,000 are not capitalised but are expensed through the income and expenditure account.  No depreciation is charged on freehold land. 

Where an asset comprises two or more major components which have substantially different useful economic lives, each component is depreciated separately over its useful economic life. 

Depreciation of tangible fixed assets is charged in annual instalments, on a straight-line basis, commencing from the date of acquisition, at rates estimated to write off their cost less any residual value over the expected useful lives which are as follows: 

||Years|
|---|---|
|Building/Structure|80|
|Pitched roof coverings|80|
|Windows and doors|40|
|Electrical installations|40|
|Bathrooms|20|
|Boilers|15|
|Kitchen and utility rooms|10|
|Furniture, fittings and office equipment|2-3|



Any assets that are impaired in value are written down to their recoverable amount. 

The Charity has assessed whether there is any indication that any asset may be impaired. For the assessment of the property assets, the value-in-use calculation used a discount rate of 3%, which was applied to cash flows extending over a 30-year period to reflect the long useful life of property. This resulted in impairment provisions of £1k being released this year (2021: £85k release). 

## **Expenditure** 

All expenditure including support costs, other than that which has been capitalised, is charged against income on an accrual’s basis. Expenditure includes VAT which cannot be recovered and is reported as part of the expenditure to which the VAT relates. 

Expenditure is apportioned on the following basis: 

- a) costs attributable solely to one activity are allocated to that activity. 

- b) costs attributable to more than one activity are apportioned between activities as follows: 

- staff and occupancy costs are apportioned on the basis of estimated person hours spent on each different activity; 

Annual Report and Financial Statements for the year ended 31 March 2022 

20 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

- communication, stationery and printing and computer costs are apportioned based on estimated usage for each activity; and 

- depreciation is apportioned based on the estimated usage of the relevant assets. 

Governance costs relate to the costs of running the Charity as a statutory body and include audit fees, certain legal and professional fees, and the costs of Trustee and member meetings. No support costs are allocated to governance costs as any allocation would be immaterial. 

## **Operating leases** 

Under section 20 of FRS 102, the Charity classifies the lease of properties and vehicles as operating leases; the title to the properties and vehicles remains with the lessor. The property leases are for five years or less, whilst the economic life of such properties is normally sixty years.  Rentals paid under operating leases are charged against income on a straight-line basis over the lease term. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Management assesses recoverability of trade debts and provisions are applied on debts deemed doubtful of recovery in line with the Group’s policy as follows: 

|Less than 180 days|0%|
|---|---|
|181 days to 360 days|50%|
|Above 360 days|100%|



## **Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **Restricted funds** 

Any income received that is restricted as to its use is credited to a restricted fund. 

## **Unrestricted funds** 

Unrestricted funds represent those assets, which may be used at the Trustees’ discretion for any purpose consistent with the aims of the Charity. 

## **Transfers between funds** 

Transfers are made between funds as follows: 

- deficits arising on restricted funds from contractual activities are offset by transfers from unrestricted funds; 

- surpluses arising on restricted funds from contractual activities are transferred to unrestricted funds when the relevant contract has been fully completed. 

Annual Report and Financial Statements for the year ended 31 March 2022 

21 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

## **Pension costs** 

The Charity operates defined contribution pension schemes. The costs under these schemes are charged to the income and expenditure account as incurred. 

## **Statement of cash flows** 

Outreach 3-Way has taken advantage of the disclosure exemption granted to small entities under FRS 102 from Section 7: Statement of Cash Flows and accordingly no statement of cash flows has been produced. The cash flow of the Charity is included within the group cash flow in the statutory accounts of its parent, Dimensions UK, and further details on how to view these accounts can be found in note 19 of these accounts. 

## **2. Voluntary Income** 

|**2. Voluntary Income**|||||
|---|---|---|---|---|
|Activities for generating funds<br>**3. Provision of Person Centred Support Income**<br>_Fees for support services_<br>Charges for support services (grants)<br>_Related income_<br>Rent charges<br>Other||**2022**<br>**£’000**<br> <br>-<br>**2022**<br>**£’000**<br>6,128<br>6,128<br>293<br>12<br>6,433||**2021**<br>**£’000**<br>3<br>**2021**<br>**£’000**<br>6,341<br>6,341<br>289<br>104|
||||||
||||||
|||||6,734|



22 

Annual Report and Financial Statements for the year ended 31 March 2022 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

## **4. Provision of Person-Centred Support** 

|Staff costs<br>Occupancy costs<br>Other costs<br>Depreciation<br>Impairment<br>Governance costs<br>Total<br>**5. Net Income for the Year**<br>This is stated after charging:<br>Depreciation<br>Impairment<br>Audit of financial statements<br>Operating leases||**2022**<br>**£’000**<br>4,435<br>877<br>678<br>53<br>(1)<br>15<br>6,057<br>**2022**<br>**£’000**<br>53<br>(1)<br>15<br>158|**2021**<br>**£’000**<br>4,573<br>692<br>803<br>55<br>(85)<br>-<br>6,038<br>**2021**<br>**£’000**<br>55<br>(85)<br>3<br>184|
|---|---|---|---|
|||||



23 Annual Report and Financial Statements for the year ended 31 March 2022 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

## **6. Staff** 

|**Average Number of Employees**<br>Staff directly providing person-centred<br>support<br>Support services<br>*FTE: Full Time Equivalent.<br>**Employment costs**<br>Wages and salaries<br>Social security costs<br>Pension costs|**2022**<br>Number<br>Headcount<br>221<br>7|**2022**<br>Number<br>Headcount<br>221<br>7|**2021**<br>Number<br>Headcount<br>228<br>14|**2021**<br>Number<br>Headcount<br>228<br>14|**2021**<br>Number<br>Headcount<br>228<br>14|**2022**<br>Number<br>*FTE<br>153<br>5|**2022**<br>Number<br>*FTE<br>153<br>5|**2021**<br>Number<br>*FTE<br>166<br>5<br>_<br>________<br> <br>171<br>**2021**<br>**£’000**<br>3,208<br>286<br>72<br>**3,566**|**2021**<br>Number<br>*FTE<br>166<br>5<br>_<br>________<br> <br>171<br>**2021**<br>**£’000**<br>3,208<br>286<br>72<br>**3,566**|**2021**<br>Number<br>*FTE<br>166<br>5<br>_<br>________<br> <br>171<br>**2021**<br>**£’000**<br>3,208<br>286<br>72<br>**3,566**|
|---|---|---|---|---|---|---|---|---|---|---|
||_|_______<br>228|__|_______<br>242||________<br>158<br>**2022**<br>**£’000**<br>4,069<br>296<br>70<br>______<br>**4,435**|______<br>158||_||
|||||||||||**2021**<br>**£’000**<br>3,208<br>286<br>72<br>**3,566**|
||||||___||||||



There was one employee whose total earnings is between £60k to £70k band (2021: nil) 

Included in wages and salaries costs are redundancy payments totalling £50k (2021: £nil). 

None of the Trustees (or any persons connected with them) received any remuneration during the year for their Trustee roles. Trustees were reimbursed £nil for travel expenses (2021: £nil). No charity Trustee received payment for professional or other services supplied to the charity (2021: £nil). 

## **7. Taxation** 

Outreach 3-Way is a registered charity and as such is not subject to Corporation Tax on its charitable income and gains. 

Annual Report and Financial Statements for the year ended 31 March 2022 

24 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

## **8. Tangible fixed assets** 

|**Properties**<br>**£’000**<br>**Office &**<br>**Computer**<br>**Equipment**<br>**£’000**<br>**Household**<br>**Fixtures &**<br>**Fittings**<br>**£’000**<br>**Cost or Valuation**<br>At 1 April 2021 <br>3,212<br>9<br>33<br>Additions<br>54<br>-<br>-<br>At 31 March 2022<br>3,266<br>9<br>33<br>**Depreciation**<br>At 1 April 2021<br>794<br>8<br>28<br>Charge for the year<br>51<br>1<br>1<br>Impairment<br>(1)<br>-<br>-<br>At 31 March 2022<br>844<br>9<br>29<br>**Net book value**<br>At 31 March 2022<br>2,422<br>-<br>4<br>At 31 March 2021<br>2,418<br>1<br>5|**Total**<br>**£’000**<br>3,254<br>54|
|---|---|
||3,308|
||830<br>53<br>(1)|
||882|
||2,426|
||2,424|



25 Annual Report and Financial Statements for the year ended 31 March 2022 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

## **9. Debtors** 

|**10. Creditors**<br>**Amounts falling due within one year**<br>Trade creditors<br>Other creditors<br>Accruals<br>Deferred income (note 11)<br>Taxation and social security<br>Amounts owed to group and associated undertakings<br>**Amounts falling due after one year**<br>Amounts owed to group companies<br>Trade debtors<br>Other debtors<br>Prepayments and accrued income||**2022**<br>**£’000**<br>7<br>11<br>76<br>44<br>84<br>281<br>**503**<br>334<br>**334**<br>**2022**<br>**£’000**<br>749<br>23<br>138<br>**910**||**2021**<br>**£’000**<br>14<br>30<br>126<br>405<br>87<br>169<br>**831**<br>360<br>**360**<br>**2021**<br>**£’000**<br>1,456<br>36<br>65<br>**1,557**|
|---|---|---|---|---|
||||||
||||||



26 

Annual Report and Financial Statements for the year ended 31 March 2022 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

## **11. Deferred income** 

Deferred income comprises advance billing for services which ended after the reporting date. The portion of the invoice relating to the next reporting period has been deferred and released in the period in which the service has been delivered. 

**£’000** Balance as at 1 April 2021 405 Amount released to income earned from charitable activities (405) Amount deferred in year 44 Balance as at 31 March 2022 (note 10) **44** 

## **12. Provisions for liabilities** 

The prior year provision for dilapidations of offices has been reassessed however no adjustment was needed. The leases are now rolling therefore it is expected that this will be paid during the next financial year. 

|**Dilapidations**<br>**£’000**<br>At 1 April 2021<br>7<br>Provision released / utilised<br>-<br>At 31 March 2022<br>**7**|**Total**<br>**£’000**<br>7<br>-|
|---|---|
||**7**|



## **13. Share capital – non equity** 

The Company, which is incorporated under the Companies Act 2006, is limited by guarantee and as such has no share capital.  The liability of each member is limited to £1, being the amount guaranteed. 

Annual Report and Financial Statements for the year ended 31 March 2022 

27 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

|**14.**<br>**Movement in Funds**||||||
|---|---|---|---|---|---|
||**At 1 April**|**Incoming**|**Outgoing**|**Transfers**|**At 31**|
||**2021**|**resources**|**resources**||**March 2022**|
||**£’000**|**£’000**|**£’000**|**£’000**|**£’000**|
|**Restricted funds:**||||||
|Other restricted funds|6|-|-|-|6|
|**Total restricted funds**|6|-|-|-|6|
|**Unrestricted funds**:||||||
|General fund|3,935|6,433|(6,057)|-|4,311|
|**Total unrestricted**|3,935|6,433|(6,057)|-|4,311|
|**fund**s||||||
|**Total funds**|3,941|6,433|(6,057)|-|4,317|



Donations and grants with specific purposes imposed by the donors for their use are held in a restricted fund. 

The funds of the Charity include restricted funds comprising the unexpended balances of these restricted donations and grants. 

28 

Annual Report and Financial Statements for the year ended 31 March 2022 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

## **15. Analysis of Assets by Fund** 

|**Restricted**<br>**Funds**<br>**£’000**<br>**General**<br>**Funds**<br>**£’000**<br>Tangible fixed assets<br>-<br>2,424<br>Net current assets<br>6<br>2,280<br>Creditors: amounts falling due<br>after more than one year<br>-<br>(393)<br>Total funds at 31 March 2022<br>**6**<br>**4,311**|**Total**<br>**£’000**<br>2,424<br>2,286<br>(393)|
|---|---|
||**4,317**|



## **16. Capital Commitments** 

As at 31 March 2022, the Charity had no capital commitments (2021 £ Nil). 

## **17. Commitments under operating leases** 

The total of future minimum lease payments under non-cancellable operating leases for each of the following periods are as follows: 

|**2022**<br>**Land and**<br>**buildings**<br>**£’000**<br>Due:<br>Not later than one year<br>25<br>Later than one year and not<br>later than five years<br>-<br>25|**2022**<br>**Other**<br>**£’000**<br>**2021**<br>**Land and**<br>**buildings**<br>**£’000**<br>20<br>26<br>4<br>-<br>24<br>26|**2021**<br>**Other**<br>**£’000**<br>55<br>6<br>61|
|---|---|---|



29 

Annual Report and Financial Statements for the year ended 31 March 2022 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2022** 

## **18. Related Parties** 

Dimensions UK, the parent of the Charity, has apportioned and charged £658k (2021: £739k) of central overhead costs to Outreach 3-Way during the year. These are apportioned based on the total direct costs of providing social housing and other activities in each entity within the Group. At 31 March 2022 the Charity owed Dimensions UK £229k (2021: £143k) for recharged central overhead costs.  The intercompany balance is settled a month in arrears. 

Outreach 3-Way also has a loan from its parent. At 31 March 2022 the balance of the loan was £360k (2021: £386k), of which £26k is repayable annually. Interest payable on the loan during the year is charged to expenditure. 

There are no other related party transactions or outstanding balances during the year (2021: £nil). 

## **19. Controlling Party** 

Outreach 3-Way’s parent association and controlling party is Dimensions (UK) Limited, a charitable registered society under the Co-operative and Community Benefit Societies Act 2014 registered number 31192R. 

The principal purpose and activities of Dimensions (UK) Limited and its subsidiaries is the provision of person-centred support packages, with housing, for people with learning disabilities and autism. 

The public can obtain the consolidated accounts of Dimensions (UK) Limited that include the Charity’s accounts via the website www.dimensions-uk.org or by writing to the registered office address on page 2 of this report. 

## **20. Off-balance sheet arrangements** 

Outreach 3-Way, along with the other entities in the Dimensions Group, became party to a £10m Revolving Credit Facility with HSBC plc on the 7 April 2017 (which ends on 7 Apr 2027), whereby the liabilities to HSBC of each of the entities within the Dimensions Group are cross guaranteed by the others. 

30 

Annual Report and Financial Statements for the year ended 31 March 2022