## **Outreach 3-Way** 

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

**Report and Financial Statements** 

## **for the year ended** 

**31 March 2023** 

## **Better Lives for More People** 

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|14|
|Statement of Financial Activities|18|
|Balance Sheet|19|
|Notes to the Financial Statements|20|



2 Annual Report and Financial Statements for the year ended 31 March 2023 



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

|**Trustees**|Nick Baldwin CBE (Chair)||
|---|---|---|
||Rachael Dodgson||
||Gordon Lyle||
||Supriya (Sherry) Malik||
||Delyth Lloyd Evans (_retired_|_28th September 2022_)|
||Angela McNab||
||Noah Franklin||
||David Isenegger||
||Shahana Khan OBE||
||Huw John||
||Richard Crompton, QPM|(_appointed 28th September 2022)_|
|**Company Secretary**|Joanne Greenbank||
|**Executive Directors**|Rachael Dodgson|Group Chief Executive Officer|
||Ian Goodacre|Group Chief Financial Officer|
||Stella Cheetham|Group Director of People and Organisational|
|||Development|
||Chris Woodhead|Group Director of Housing, Marketing and|
|||Business Development|
||Sinéad McHugh-Hicks|Managing Director|
||Rhoda Iranloye|Group Director of Quality, Governance and|
|||Lived Experience|
||Pippa Foster|Group Director of Customer Experience|
|||(_redundant April 2023_)|
||Benedict Sutton|Group Chief Digitaland InformationOfficer|
|**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||
|**Solicitors**|Anthony Collins|Trowers & Hamlins|
||Solicitors|3 Bunhill Row|
||134 Edmund Street|London|
||Birmingham|EC1Y EYZ|
||B3 2ES||
|||DAC Beachcroft|
|||25 Walbrook|
|||London,EC4N 8AF|
|**Auditor**||Crowe LLP|
|||2nd Floor, 55 Ludgate Hill|
|||London,|
|||EC4M 7JW|



Annual Report and Financial Statements for the year ended 31 March 2023 

3 



**Outreach 3-Way Trustees’ Report** 

The Trustees present their report and the audited financial statements for the year ended 31 March 2023. 

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 and objective of the Charity is the provision of personalised support with housing. 

Outreach 3-Way provides a wide range of services for adults with learning disabilities and autistic people, 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. 

Outreach 3-Way is a subsidiary of Dimensions (UK) Limited and, as such, reports to the Dimensions Group Board. 

The Group Board has systems in place, supported by a themed committee and panel structure, to ensure that it achieves appropriate oversight of objectives that support the governance of the whole Group, including risk oversight and value for money. 

Annual Report and Financial Statements for the year ended 31 March 2023 

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**Outreach 3-Way Trustees’ Report** 

The following Committees and Panels provide oversight and scrutiny for the Outreach 3-Way Board: 

- Group Audit & Risk 

- Finance & Resources 

- HR 

- Remuneration & Nominations 

- Quality & Practice 

- Change Programme Governance 

## **External Governance Review** 

An external Governance Review was undertaken in 2022/23 by Campbell Tickell. 

The Review found that things are working well in the areas that are most important to good governance – people and culture. The values of Dimensions and the commitment to its vision and mission were evident in every meeting the independent consultants observed. 

There were a series of recommendations made as a result of the review to help the organisation continue to improve governance which are being implemented during 22/23 and 23/24, 

## **Training for Board Members** 

Trustees are able to attend appropriate training at the expense of the organisation to help them fulfil their Board role most effectively. Board Members completed GDPR and Safeguarding Adults training online, as well as being invited to specific topic Members Briefings. Learning and development needs are also identified through appraisal and in 2022 from the Group Governance Review. 

## **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. 

Annual Report and Financial Statements for the year ended 31 March 2023 

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**Outreach 3-Way Trustees’ Report** 

## **Employee Involvement** 

All colleagues 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 colleague forum and a health and safety forum that include colleague representatives from each locality. 

Colleagues 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 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 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. 

6 

Annual Report and Financial Statements for the year ended 31 March 2023 



**Outreach 3-Way Trustees’ Report** 

## **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:|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.|
|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 needs and behaviours of distress, young people in transition and people who wish to live independently. 

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Annual Report and Financial Statements for the year ended 31 March 2023 



**Outreach 3-Way Trustees’ Report** 

## **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 Integrated Care Board. 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. 

2022/23 has been a period of rebuilding and consolidation following the challenges of the pandemic and the current economic climate in social care. 

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

The recently developed support provision developed in collaboration with Brighton and Hove City Council (BHCC) and Sussex Integrated Care Board (ICB) has been successful in reducing the level of support the individual requires offering a saving to the local authority and public purse. The person supported has a closer relationship with his family and is gradually integrating into the local community. 

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 work completed last year in collaboration with the NHS, a project to produce better information on cancer related conditions, with a focus on cervical screening via new information presented in a video and advertisement opportunity has now been released by the NHS and is widely available. 

8 

Annual Report and Financial Statements for the year ended 31 March 2023 



## **Outreach 3-Way Trustees’ Report** 

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 Fundamental Standards. 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. We have yet to receive an inspection from CQC under the new structure. 

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. 

The Charity continues to seek opportunities for partnership working by exploring the benefits of offering the use of its 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, particularly for educational purposes. 

## **Fundraising and PR** 

Since the end of March 2022, we have totalled a net figure of £3,769 (2022: £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 to relocate a support provision to this property, creating a longer term housing solution for the person supported. A successful relocation would offer an opportunity to spread the costs of providing support across the two Saltdean properties offering value to the Local authority, ICB 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. 

Annual Report and Financial Statements for the year ended 31 March 2023 

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**Outreach 3-Way Trustees’ Report** 

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. We are in negotiation with WSCC to secure a lease for a premises in Maiden bower Crawley which would meet the criteria required. 

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. 

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. However, this would be dependent on investment or securing capital funding from the sale of the Ifield site. 

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 colleagues. As part of this, work is underway to become more digitised with support plans currently being transferred onto a digital format. 

## **Financial Review** 

The net movement in funds for the year ended 31 March 2023 was a surplus of £540k (2022: £376k). 

## **Strategic Risks** 

The following risks represent those observed as significant by the Trustees, summarised as follows: 

**Workforce –** whilst the challenge of recruitment was eased by the pandemic due to increased unemployment, the resurgence of the hospitality and retail industries (recruitment competitors for Dimensions), twinned with changes prompted by Brexit, have made recruitment more difficult again. 

Dimensions has seen agency usage increase and retention fall, placing renewed pressure upon the Charity to reduce the cost of overheads and make good decisions about the locations in which it attempts to create new homes. In addition, the increasing National Living Wage has put pressure on our ability to compete for workforce in a candidate led market.  Another important focus is workforce engagement. Dimensions invests in the training, development and wellbeing of colleagues to ensure that the right resources are available to support them. Careful management is required to achieve a structure that can best deliver the high- quality services that every customer needs. We utilise many opportunities to listen to our colleagues and are committed to act on their feedback, a strategy which has resulted in our accreditation as a Great Place to Work for five years in a row. 

**Reduced public spending –** the sector that the organisation 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. Covid-19 has masked the longer-term impact of Brexit at this time and the full effect of the virus is still unknown. Dimensions has responded to the financial pressures through continuing to seek efficiencies and improve productivity, which has enabled it to 

Annual Report and Financial Statements for the year ended 31 March 2023 

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**Outreach 3-Way Trustees’ Report** 

proportionately reduce its overhead and operational costs whilst protecting the support that it provides to people. The organisation also manages liquidity risk via a revolving credit facility. 

**Regulation and Quality –** the expectations of Dimensions’ customers and stakeholders regarding service quality are increasing, furthermore regulatory frameworks are continuing to evolve. In particular, the organisation’s main regulators, the Care Quality Commission (CQC), Homes England/The Regulator of Social Housing, the Charity Commission and Care Inspectorate Wales (CIW) have higher expectations of leadership and governance. We continue to keep Quality at the heart of everything that we do, ensuring that we maintain and embed best practice that is in line with our values and the requirements of our regulators. We ensure that actions to mitigate against adverse events are implemented, monitored and lessons are learned. 

**Sustainability and Business Systems** – We maintain an ongoing focus to ensure the Charity stays sustainable in a fast-moving environment of improved technology, business systems and cyber risks. We are investing in improving the Charity’s enterprise and information systems to ensure we have the right architecture to support the organisation’s performance with better data, better reporting, and better integration. 

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 2023, Outreach 3-Way was meeting its reserves policy with unrestricted income funds of £4,857k (2022: £4,311k). It’s cash balance at 31 March 2023 was £1,396k (2022: £1,827k). 

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 2023 there were no restricted reserves (2022: £6K) that were not available for the general purposes of the charity. 

## **Going Concern** 

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 2023/24, 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 Charity 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. 

Annual Report and Financial Statements for the year ended 31 March 2023 

11 



**Outreach 3-Way Trustees’ Report** 

**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. 

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. 

## **Provision of Information to Auditor** 

The Directors who were in office on the date of approval of these financial statements have confirmed, as far as they are aware, that there is no relevant audit information of which the auditor is unaware. Each of the Directors has confirmed that they have taken all the steps that they ought to have taken as Directors in order to make themselves aware of any relevant audit information and to establish that it has been communicated to the auditor. 

Annual Report and Financial Statements for the year ended 31 March 2023 

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**Outreach 3-Way Trustees’ Report** 

The report of the Directors has been prepared taking advantage of the small companies' exemption of section 419(2) of the Companies Act 2006. 

The small companies' regime is being applied in preparing the financial statements (required by section 414(3). 

## **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** 

**17th August 2023** 

Annual Report and Financial Statements for the year ended 31 March 2023 

13 



## **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 2023 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 2023 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 2023 

14 



## **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. 

Annual Report and Financial Statements for the year ended 31 March 2023 

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## **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 2023 

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## **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 and revenue, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission and Care Quality 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** 

## **13 September 2023** 

17 

Annual Report and Financial Statements for the year ended 31 March 2023 



## **Outreach 3-Way Statement of Financial Activities for the year ended 31 March 2023** 

|**_Note_**<br>**Unrestrict**<br>**ed**<br>**Funds**<br>**2023**<br>**£’000**<br>**Restricted**<br>**Funds**<br>**2023**<br>**£’000**<br>**Income**<br>Incoming resources generated from<br>activities:<br>Activities for generating funds<br>**_2_**<br>**3**<br>**-**<br>Incoming resources from charitable<br>activities:<br>Fees for support services<br>**_3_**<br>7,017<br>-<br> <br>**7,020**<br>**-**<br>**Expenditure**<br>Charitable activities:<br>Provision of person-centred support<br>**_4_**<br>(6,480)<br>-<br> <br>**Net Income for the year**<br>**_5_**<br>540<br>**-**<br> <br>**Reconciliation of funds:**<br>**Funds as at 1 April**<br>**4,311**<br>**6**<br>**Transfer from restricted to**<br>**unrestricted funds**<br>**6**<br>**(6)**<br>**Funds as at 31 March**<br>**4,857**<br>**-**<br>|**Total**<br>**Funds**<br>**2023**<br>**£’000**<br>**3**<br>7,017<br>**7,020**<br>(6,480)<br>**540**<br>**4,317**<br>**-**<br>**4,857**|**Total**<br>**Funds**<br>**2022**<br>**£’000**<br>**-**<br>6,433<br>**6,433**<br>(6,057)<br>**376**<br>**3,941**<br>**-**<br>**4,317**|
|---|---|---|



The figures above relate to continuing activities. 

The accompanying notes from pages 20 - 33 form part of these financial statements. 

Annual Report and Financial Statements for the year ended 31 March 2023 

18 



**Outreach 3-Way Company Registration Number 01474488 Charity Registration Number 278140 Balance Sheet as at 31March 2023** 

|**_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>Asset held for sale<br>**_8_**<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_**|**2023**<br>**£’000**<br>**1,952**<br>1,473<br>1,396<br>612<br>**3,481**<br>(569)<br>**2,912**<br>**4,864**<br>-<br>(7)<br>**4,857**<br>-<br>4,857<br>**4,857**|**2022**<br>£**’000**<br>**2,424**<br>910<br>1,827<br>-<br>**2,737**<br>(503)<br>**2,234**<br>**4,658**<br>(360)<br>(7)<br>**4,317**<br>6<br>4,311<br>**4,317**|
|---|---|---|



These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime under the Companies Act 2006 and FRS 102. 

The accompanying notes from pages 20 – 33 form part of these financial statements. The financial statements were approved by the Trustees and authorised for issue on **17th August 2023** and signed on their behalf by: 



……………………………. 

……………………………. **Nick Baldwin CBE Joanne Greenbank Chair Company Secretary** 

Annual Report and Financial Statements for the year ended 31 March 2023 

19 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

## **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 2023/24, 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 Charity 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 Integrated Care Boards (ICBs) 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 basis. 

## _**Donations**_ 

Donations are recognised when the Charity receives notification that the donation has been received in cash. Material legacies receivable at year end are included at their probable value. 

## **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. 

Annual Report and Financial Statements for the year ended 31 March 2023 

20 



## **Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

## **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: 

|d 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 £38k being released this year (2022: £1k 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; 

- 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. 

Annual Report and Financial Statements for the year ended 31 March 2023 

21 



## **Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

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. 

## **Pension costs** 

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

Annual Report and Financial Statements for the year ended 31 March 2023 

22 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

## **Significant judgements and estimates** 

To prepare the accounts, trustees and management have made judgments and estimates. The most significant are: 

- Income recognition: The charity receives a range of income stream and the approach to accounting for them is covered by income recognition policy above. 

- Provisions and accruals: Provisions such as bad debts and accruals for expenditure require assumptions and estimation techniques. These are based on experience, knowledge of management and evidence of past experience. 

- Cost allocation and recharges: The allocation of support costs requires a judgment as to what the most appropriate cost drivers are to apply. 

In the view of the Trustees, no assumptions concerning the future of estimation uncertainty affecting asset and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year. 

## **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**|||
|---|---|---|
||**2023**<br>|**2022**|
||**£’000**|**£’000**|
|Activities for generating funds|3|-|



23 

Annual Report and Financial Statements for the year ended 31 March 2023 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

## **3. Provision of Person-Centred Support Income** 

|_Fees for support services_<br>Charges for support services (grants)<br>_Related income_<br>Rent charges<br>Other<br>**4  Provision of Person-Centred Support**<br>Staff costs<br>Occupancy costs<br>Other costs<br>Depreciation<br>Impairment<br>Governance costs<br>Total|||**2023**<br>**£’000**<br>6,732<br>6,732<br>296<br>(11)||**2022**<br>**£’000**<br>6,128|
|---|---|---|---|---|---|
||||||6,128<br>293<br>12|
||||**7,017**||**6,433**|
|||**2023**<br>**£’000**<br>4,925<br>736<br>802<br>55<br>(38)<br>-<br>**6,480**|||**2022**<br>**£’000**<br>4,435<br>877<br>678<br>53<br>(1)<br>15<br>**6,057**|
|||||||



24 

Annual Report and Financial Statements for the year ended 31 March 2023 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

|**5.  Net Income for the Year**<br>This is stated after charging/(crediting):<br>Depreciation<br>Impairment<br>Audit of financial statements<br>Operating leases<br>**6   Staff**<br>**Average Number of Employees**<br>Staff directly providing person-centred<br>support<br>Support services|**2023**<br>Number<br>Headcount<br>200<br>5<br>|**2022**<br>Number<br>Headcount<br> <br>221<br> <br>7<br>|**2023**<br>**£’000**<br>**2022**<br>**£’000**<br>54<br>53<br>(38)<br>(1)<br>14<br>15<br>160<br>158<br>**2023**<br>Number<br>**2022**<br>Number<br>*FTE<br>*FTE<br>131<br>153<br>5<br>5<br>_________<br>________<br>136<br>158|**2023**<br>**£’000**<br>**2022**<br>**£’000**<br>54<br>53<br>(38)<br>(1)<br>14<br>15<br>160<br>158<br>**2023**<br>Number<br>**2022**<br>Number<br>*FTE<br>*FTE<br>131<br>153<br>5<br>5<br>_________<br>________<br>136<br>158|
|---|---|---|---|---|
||________<br>205|<br>_________<br> <br>228||________<br>158|



*FTE: Full Time Equivalent. 

25 

Annual Report and Financial Statements for the year ended 31 March 2023 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

|**Employment costs**<br>Wages and salaries<br>Social security costs<br>Pension costs|**2023**<br>**£’000**<br>3,938<br>331<br>70<br>_________<br>**4,339**|**2022**<br>**£’000**<br>4,069<br>296<br>70<br>_________<br>**4,435**|
|---|---|---|



There was one employee whose total earnings is between £60k to £70k band (2022: 1) There was no redundancy payment in year 2023 ( 2022 £50K) 

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 (2022: £nil). No charity Trustee received payment for professional or other services supplied to the charity (2022: £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. 

26 

Annual Report and Financial Statements for the year ended 31 March 2023 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

## **8 a) Tangible fixed assets** 

|**Properties**<br>**£’000**<br>**Office &**<br>**Computer**<br>**Equipment**<br>**£’000**<br>**Motor**<br>**Vehicles**<br>**£’000**<br>**Household**<br>**Fixtures &**<br>**Fittings**<br>**£’000**<br>**Cost or Valuation**<br>**At 1 April 2022 **<br>**3,264**<br>**9**<br>**22**<br>**33**<br>Additions<br>159<br>-<br>-<br>9<br>Transfer to asset held for<br>sale<br>(1,015)<br>-<br>-<br>-<br>Disposals<br>(32)<br>(22)<br>-<br>**At 31 March 2023**<br>**2,376**<br>**9**<br>**-**<br>**42**<br>**Depreciation**<br>At 1 April 2022<br>844<br>9<br>22<br>29<br>Charge for the year<br>49<br>-<br>-<br>5<br>Transfer to asset held for<br>sale<br>(403)<br>-<br>-<br>-<br>Impairment<br>(38)<br>-<br>-<br>-<br>Disposals<br>(20)<br>-<br>(22)<br>-<br>**At 31 March 2023**<br>**432**<br>**9**<br>**-**<br>**34**<br>**Net book value**<br>**At 31 March 2023**<br>**1,944**<br>**-**<br>**-**<br>**8**<br>**At 31 March 2022**<br>**2,420**<br>**-**<br>**-**<br>**4**|**Total**<br>**£’000**<br>**3,328**<br>168<br>(1,015)<br>(54)<br>**2,427**<br>904<br>54<br>(403)<br>(38)<br>(42)<br>**475**<br>**1,952**<br>**2,424**|
|---|---|



Annual Report and Financial Statements for the year ended 31 March 2023 

27 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

|**8b   Asset held for sale**<br>**Transferred in the year (note 8a)**<br>Cost<br>Accumulated Depreciation<br>**Carrying value as at 31 March 2023**|**£’000**<br>1,015<br>(403)|
|---|---|
||**612**|



28 

Annual Report and Financial Statements for the year ended 31 March 2023 



## **Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

## **9. Debtors** 

|**10Creditors**<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<br>Amount due from Group Companies||**2023**<br>**£’000**<br>5<br>12<br>64<br>14<br>88<br>386<br>**569**<br>-<br>**-**<br>**2023**<br>**£’000**<br>619<br>28<br>195<br>631<br>**1,473**|**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>-<br>**910**|
|---|---|---|---|
|||||
|||||



29 

Annual Report and Financial Statements for the year ended 31 March 2023 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

## **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 2022 44 Amount released to income earned from charitable activities (44) Amount deferred in year 14 Balance as at 31 March 2023 (note 10) **14** 

## **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 2022<br>7<br>Provision released / utilised<br>-<br>At 31 March 2023<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 2023 

30 



## **Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

|**14.   Movement in Funds**||||||
|---|---|---|---|---|---|
||**At 1 April**|**Incoming**|**Outgoing**|**Transfers**|<br>**At 31**|
||**2022**|**resources**|**resources**||**March 2023**|
||**£’000**|**£’000**|**£’000**|**£’000**|**£’000**|
|**Restricted funds:**||||||
|Other restricted funds|6|-|-|(6)|-|
|**Total restricted funds**|6|-|-|(6)|-|
|**Unrestricted funds**:||||||
|General fund|4,311|7.020|(6,480)|6|4,857|
|**Total unrestricted**|4,311|7,020|(6,480)|6|4,857|
|**fund**s||||||
|**Total funds**|4,317|7,020|(6,480)|-|4,857|



Donations and grants with specific purposes imposed by the donors for their use are held in a restricted fund. Management assessed the specificity imposed by donors of restricted reserves balance carried forward and such condition no longer exists, hence, released into unrestricted reserves balance. 

31 

Annual Report and Financial Statements for the year ended 31 March 2023 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

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

||**Unrestricted**|
|---|---|
||**Funds**|
|Tangible fixed assets and assets held for sale|2,564|
|Net current assets|2,300|
|Creditors: amounts falling due after more than||
|one year|(7)|
|Total funds at 31 March 2023|**4,857**|



## **16.   Capital Commitments** 

As at 31 March 2023, the Charity had no capital commitments (2022 £ 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: 

|**2023**<br>**Land and**<br>**buildings**<br>**£’000**<br>Due:<br>Not later than one year<br>26<br>Later than one year and not<br>later than five years<br>-<br>26|**2023**<br>**Other**<br>**£’000**<br>**2022**<br>**Land and**<br>**buildings**<br>**£’000**<br>17<br>25<br>-<br>-<br>17<br>25|**2022**<br>**Other**<br>**£’000**<br>20<br>4<br>24|
|---|---|---|



32 

Annual Report and Financial Statements for the year ended 31 March 2023 



**Outreach 3-Way Notes to the Financial Statements for the year ended 31March 2023** 

## **18.  Related Parties** 

Dimensions UK, the parent of the Charity, has apportioned and charged £750k (2022: £658k) 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. The intercompany balance is settled a month in arrears. At 31 March 2023, the Charity had a receivable from Dimensions UK £631k (2022: £nil) for recharged central overhead costs. 

Outreach 3-Way also has a loan from its parent. At 31 March 2023 the balance of the loan was £386k. Interest payable on the loan during the year is charged to expenditure.  However, Outreach 3-Way paid off in full shortly after year end. 

There are no other related party transactions or outstanding balances during the year (2022: £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. 

33 

Annual Report and Financial Statements for the year ended 31 March 2023