2023-03-31-accounts - Homecall Home Visiting Scheme For The Visually Impaired

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

REGISTERED CHARITY NUMBER: 294901

`REPORT OF THE TRUSTEES AND`

`UNAUDITED FINANCIAL STATEMENTS`

FOR THE YEAR ENDED 31 MARCH 2023

`FOR`

`HOMECALL HOME VISITING SCHEME FOR THE VISUALLY IMPAIRED`

Gibbons Mannington & Phipps LLP
Chartered Accountants
20 Eversley Road
Bexhill-on-Sea
East Sussex
TN40 1HE

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023`

----- Start of picture text -----
Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 12
----- End of picture text -----

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023`

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31March2023.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

Thecharity'sobjectsaretorelievesocialisolationandsupporttheindependenceofpeopleliving in
Bexhill-on-Seaandsurroundingareaswhoaresubstantiallyvisuallyimpaired,includingthose registered
asblindorpartiallysighted.Specifically,thecharitywassetuptorecruit,selectandtrainvolunteers and
to establish, co-ordinate and maintain a voluntary home visiting scheme.

The working name of the charity is Homecall.

`Public benefit`

Thevolunteersvisitandprovidesupportforvisuallyimpairedclientsthusrelievingsocialisolation and
supporting their independence.

Thetrusteesconfirmthattheyhavecompliedwiththerequirementsofsection4oftheCharitiesAct 2011
tohavedueregardtothepublicbenefitguidancepublishedbytheCharityCommissionforEngland and
Wales.

`Volunteers`

Thecharityisdependentuponthesupportofitsvolunteers.Duringtheyearitwassupportedby 42
volunteer visitors.

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

Over the 12-month period from 1st April 2022 to 31st March 2023 Homecall has taken on 21 new clients.

HomecallheldacakesaleforthejubileeatWetherspoons.AnOpenGardens,aChristmasFairand a
Christmasparty.EveryonewhoattendedtheChristmaspartyreceivedeitheraboxofbiscuitsorabox of
chocolates.  People who were unable to attend received a gift.  A winter quiz was held in January.

`FINANCIAL REVIEW`

`Financial position`

Incomeincreasedfrom£6,578to£133,861andconsistedofdonationsof£2,809,giftaidtax reclaimable
of £350, a legacy of £125,483, bank interest of £1,976 and income from fund-raising events of £3,243.

Theexpenditureincreasedslightlyfrom£22,919to£27,589,withstaffcostsbeingthemainitem of
expenditure during the year ended 31 March 2023 with a total cost of £18,425.

Fortheyearincomeexceededexpenditureby£106,273andthishasthereforeincreasedthe reserves
carried forward to £223,982.

Page 1

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023`

`FINANCIAL REVIEW`

`Reserves policy`

Homecallneedstoholdreserves.Thisisinordertoprotectthecharity'sactivitiesandtocontinue to
delivertheservicetovisuallyimpairedpeopleintheeventoftherebeingareductionordisruptionto the
fundraising,donationsorIncome.AllfundingisfromLegacies,donations,grantsandourown fundraising
efforts. Homecall receive no funding from Public Bodies.

LookingtothemediumandlongtermsecurityoftheCharitytheTrusteeshavecarefullyconsidered the
Charity'scurrentandprojectedexpenditureandideallyaimtohavethetargetoffouryearsrunning costs
heldinreserves.ThiswouldenabletheCharitytocontinuetofunctionintheeventofnolegacy income
over that period. At 31 March 2023 the reserves stood at £223,982.

Approximatelytwo-thirdsoffundsshouldbeinvestedininterestbearingaccountsfornolonger than
three years and should not be put at risk. Surplus funds can be spent on fulfilling the aims of the Charity.

ReserveslevelsandexpenditurewillbemonitoredregularlybytheBoardofTrusteesat Committee
meetings.

`Going concern`

Thetrusteeshaveareasonableexpectationthatthecharityhasadequateresourcestocontinue in
operationalexistencefortheforeseeablefuture.Forthisreason,theycontinuetoadoptthe going
concern basis in preparing the financial statements.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrustandconstitutesan unincorporated
charity.

`Recruitment and appointment of new trustees`

AppointmentoftrusteesisgovernedbytheConstitutionofthecharity.Theboardoftrustees is
authorised to appoint new trustees to fill vacancies.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`

`Principal address`

12 Effingham Drive
Bexhill-on-Sea
East Sussex
TN39 3UN

`Trustees`

Mrs J Private
S Farrer
Mrs J Day
Mrs D McDowell
P Stiles
Mrs M Daley
P J Blatchly
Mrs L H Merryfield
P J Plim (appointed 18/9/2022)

`Scheme manager`

Claire Prime

Page 2

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023`

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Independent Examiner`

Samantha Whiting FCA
Gibbons Mannington & Phipps LLP
Chartered Accountants
20 Eversley Road
Bexhill-on-Sea
East Sussex
TN40 1HE
Approved by order of the board of trustees on 19 August 2023 and signed on its behalf by:

Mrs J Day - Trustee

Page 3

`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOMECALL HOME VISITING SCHEME FOR THE VISUALLY IMPAIRED`

`Independent examiner's report to the trustees of Homecall Home Visiting Scheme for the Visually Impaired`

IreporttothecharitytrusteesonmyexaminationoftheaccountsofHomecallHomeVisitingScheme for
the Visually Impaired (the Trust) for the year ended 31 March 2023.

`Responsibilities and basis of report`

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').

IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheAct and
incarryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharity Commission
under Section 145(5)(b) of the Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention in
connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.

Samantha Whiting FCA

Gibbons Mannington & Phipps LLP
Chartered Accountants
20 Eversley Road
Bexhill-on-Sea
East Sussex
TN40 1HE

21 August 2023

Page 4

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023`

`Notes` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `2` `Other trading activities` `3` `Investment income` `4` `Total` `EXPENDITURE ON` `Raising funds` `Charitable activities` `5` `Charitable activities` `Other` `Total` `NET INCOME/(EXPENDITURE)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `TOTAL FUNDS CARRIED FORWARD`	`2023` `Unrestricted` `fund` `£` `128,642` `3,243` `1,976` `133,861` `1,969` `25,286` `333` `27,588` `106,273` `117,709` `223,982`	`2022` `Total` `funds` `£` `4,337` `642` `1,599` `6,578` `420` `22,452` `47` `22,919` `(16,341)` `134,050` `117,709`

The notes form part of these financial statements

Page 5

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`BALANCE SHEET 31 MARCH 2023`

`Notes` `FIXED ASSETS` `Tangible assets` `10` `CURRENT ASSETS` `Stocks` `11` `Debtors` `12` `Cash at bank` `CREDITORS` `Amounts falling due within one year` `13` `NET CURRENT ASSETS` `TOTAL ASSETS LESS CURRENT` `LIABILITIES` `NET ASSETS` `FUNDS` `14` `Unrestricted funds` `TOTAL FUNDS`	`2023` `Unrestricted` `fund` `£` `961` `287` `1,691` `222,231` `224,209` `(1,188)` `223,021` `223,982` `223,982` `223,982` `223,982`	`2022` `Total` `funds` `£` `422` `21` `297` `118,157` `118,475` `(1,188)` `117,287` `117,709` `117,709` `117,709` `117,709`

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
19 August 2023 and were signed on its behalf by:

J Day - Trustee

The notes form part of these financial statements

Page 6

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.

`Financial reporting standard 102 - reduced disclosure exemptions`

Thecharityhastakenadvantageofthefollowingdisclosureexemptionsinpreparingthese financial
statements,aspermittedbyFRS102'TheFinancialReportingStandardapplicableintheUK and
Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.

Forlegacies,entitlementiswhenprobateisgranted,theamountknown,therearesufficient funds
availablefordistributionorwhenadistributionisreceivedandtheamountcanbe measured
reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.

`Tangible fixed assets`

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.

Equipment- 10% on reducing balance
Computer equipment- 33% on cost

`Stocks`

Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowance for
obsolete and slow moving items.

`Taxation`

The charity is exempt from tax on its charitable activities.

`Fund accounting`

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

continued...

Page 7

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023`

`1. ACCOUNTING POLICIES - continued`

`Pension costs and other post-retirement benefits`

Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charity's
pensionschemearechargedtotheStatementofFinancialActivitiesintheperiodtowhich they
relate.

`2. DONATIONS AND LEGACIES`

`Donations` `Gift aid tax reclaimable` `Legacies` `Grants` `Grants received, included in the above, are as follows:` `Co-op Community Fund` `3.` `OTHER TRADING ACTIVITIES` `Fundraising events` `4.` `INVESTMENT INCOME` `Deposit account interest` `5.` `CHARITABLE ACTIVITIES COSTS` `Direct` `Costs (see` `note 6)` `£` `Charitable activities` `24,542`	`2023` `£` `2,809` `350` `125,483` `-` `128,642` `2023` `£` `-` `2023` `£` `3,243` `2023` `£` `1,976` `Support` `costs (see` `note 7)` `£` `744`		`2022` `£` `2,260` `297` `500` `1,280`
			`4,337`
		`2022` `£` `1,280` `2022` `£` `642` `2022` `£` `1,599` `Totals` `£` `25,286`	`2022` `£` `1,280`
			`2022` `£` `642`
			`2022` `£` `1,599`

continued...

Page 8

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023`

`6. DIRECT COSTS OF CHARITABLE ACTIVITIES`

Staff costs
Garage rent
Insurance
Telephone
Postage and stationery
Advertising
Donations
Staff travel, training and recruitment costs
Volunteer expenses
Recruitment and payroll fees
Computer software and other costs
Refreshments and social events (inc. hampers)
Bank charges
Sundry expenses
SUPPORT COSTS
Charitable activities
Support costs, included in the above, are as follows:
Governance costs
Accountancy fees
Independent examiners fees 2023
2022
£
£
18,425
17,300
709
651
460
444
304
291
908
375
194
142
500
100
641
348
554
119
444
552
326
685
1,077
644
-
24
-
33
24,542
21,708
Governance
costs
£
744
2023
2022
Charitable
Total
activities
activities
£
£
488
492
256
252
744
744

`7. SUPPORT COSTS`

`8. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2023nor for
the year ended 31 March 2022.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31March2023norfortheyear ended
31 March 2022.

continued...

Page 9

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`NOTES TO THE FINANCIAL STATEMENTS - continued`

`FOR THE YEAR ENDED 31 MARCH 2023`

`9. STAFF COSTS`

`2023` `£` `Wages and salaries` `18,070` `Other pension costs` `355` `18,425` `The average monthly number of employees during the year was as follows:` `2023` `Scheme manager` `1` `No employees received emoluments in excess of £60,000.`	`2022` `£` `16,978` `322`
	`17,300`
	`2022` `1`

`10.` `TANGIBLE FIXED ASSETS` `Computer` `Equipment` `equipment` `£` `£` `COST` `At 1 April 2022` `772` `829` `Additions` `-` `872` `At 31 March 2023` `772` `1,701` `DEPRECIATION` `At 1 April 2022` `350` `829` `Charge for year` `42` `291` `At 31 March 2023` `392` `1,120` `NET BOOK VALUE` `At 31 March 2023` `380` `581` `At 31 March 2022` `422` `-` `11.` `STOCKS` `2023` `£` `Stock of stamps` `287` `12.` `DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR` `2023` `£` `Other debtors` `350` `Prepayments and accrued income` `1,341` `1,691`	`Totals` `£` `1,601` `872`
	`2,473`
	`1,179` `333`
	`1,512`
	`961`
	`422`
	`2022` `£` `21`
	`2022` `£` `297` `-`
	`297`

continued...

Page 10

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023`

`13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`2023` `£` `Other creditors` `1,188` `14.` `MOVEMENT IN FUNDS` `Net` `movement` `At 1/4/22` `in funds` `£` `£` `Unrestricted funds` `General fund` `117,709` `106,273` `TOTAL FUNDS` `117,709` `106,273` `Net movement in funds, included in the above are as follows:` `Incoming` `Resources` `resources` `expended` `£` `£` `Unrestricted funds` `General fund` `133,861` `(27,588)` `TOTAL FUNDS` `133,861` `(27,588)` `Comparatives for movement in funds` `Net` `movement` `At 1/4/21` `in funds` `£` `£` `Unrestricted funds` `General fund` `134,050` `(16,341)` `TOTAL FUNDS` `134,050` `(16,341)` `Comparative net movement in funds, included in the above are as follows:` `Incoming` `Resources` `resources` `expended` `£` `£` `Unrestricted funds` `General fund` `6,578` `(22,919)` `TOTAL FUNDS` `6,578` `(22,919)`		`2022` `£` `1,188` `At` `31/3/23` `£` `223,982` `223,982` `Movement` `in funds` `£` `106,273` `106,273` `At` `31/3/22` `£` `117,709` `117,709` `Movement` `in funds` `£` `(16,341)` `(16,341)`

continued...

Page 11

HOMECALL HOME VISITING SCHEME FOR THE
VISUALLY IMPAIRED

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023`

`14. MOVEMENT IN FUNDS - continued`

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`At 1/4/21` `£` `134,050` `134,050`	`Net` `movement` `in funds` `£` `89,932` `89,932`	`At` `31/3/23` `£` `223,982`
			`223,982`

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Incoming` `resources` `£` `140,439` `140,439`	`Resources` `expended` `£` `(50,507)` `(50,507)`	`Movement` `in funds` `£` `89,932` `89,932`

`15. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 March 2023.

Page 12