•cARE ENGLAND Ropr8sen Sndependeni Larè provldors CARE EN'GLAND (A COMPANY LIMITED BY GUARANTEE) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Company number 02082270 Charity number 296103
CARE ENGLAND (A COMPANY LIMITED B Y GUARANTEE) FNANCIAL STATEMENTS For the year ended 31 December 2021 INDEX PAGE Trustees, Annual Report Independent Auditor'5 Report 8-11 Stalejnent of Financial Aetlvitie5 12 Statement of Financial Posltlon 13 Statement of Cssh Flows 14 Notes to the Financial Statements 15-25
CARE ENGLAND (A COMPANY LIMITED BY GUARAwfEE) TRUSTEES, AIWUAL REPORT For the year ended 31 December 2021 REFERENCE AND ADMINSTRATIVE DETAILS CHA Avnish Goyal, BA ACA VICE-CHAIR Mike Parsons, BA MBA DBA TREASURER Vishal Shah, Bsr (Holls), CFA CONIPANY SECRETARY d cHF EXECUTIVE 'ofessor Marbn Green OBE, FtAM FRSA FInstLM FIPSM DIRECTORS tnfoirnation on pag¢ 5 REGISTERED AND PRINCIPAL ADMINISTRATIVE OFFICE 2 Floor Monmouth House 38-40 Artillery Lane London EI 7LS AUDITORS HA Maclntyr¢ Hud50tt 6th F]oor 2 London Wall Pla¢¢ London EC2Y SAU REGISTRATION NUN(BBRS Company number Charity number 02082270 296103 Pagell
CARE ENGLAND (A COMPANY LIMITED B Y GUARANTEE) TRUSTEES, ANNUAL REPORT For the y¢ar ended 31 December 2021 The Ti'ustees of the charity, who are members of the Company and directors for the purpose of company law. present their statutory report together with the accounts of Care England for the year ended 31 December 2021. The charity has opted to prepaTe its accounts usihg the Financial Reporting Stand3rd applicable in the UK and the Republic of Ireland (FRS 102) and follow the Charities SORP (rKs 1021. struelllre &nd GoverMance Care Englt)nd is & registered charity (nu2nbei' 296103), incorporated under the Companies ACL being a COpanY limited by guarantee not having share capital. The charity was IncoOrated 9 December 1986 and rgistered as a ¢harity on 16 February 1987. The compatty was established under a Memoiandum of Associatioii which established the objects hlld powers of the company and is governed under ils Articles of Association. In the event of the company betijg wound up, Enembers are r¢quired to colltribut¢ lo an amount not exceeding £1. Care England's mission is to ensurg that social and health care in the ind¢pendent sector Can be piDmoted and proteere<L Prlnelp21 Activities The Association represents the interest5 Llt a substatttial per¢entagtr of the operators of a wide range of aduli social carc services in F.ngland providillg social care and health serviLes in all settsngs. It aims to be the leading national voEcc in positioning the adult social eare sector at the ceDtrr of the national policy itnprovement agenda, and to ensure that service users receive quality services which are individually focussed. Annual R¢vi¢w Ob'ects e Chari To promote 8nd protect the standard5 of heaIth and so¢i#l care witliin tbe ftndepeTtd¢nt sector. In setting our obj1]Ve$ and planning our activities the Trustees have gftvett car¢ful consideration to the Charity Comnkission's general guidance on publÈc benefiL It is Care England's intention to ensure that we pursue our primary purpose of supportll)g quality in tbe care sector. Policy development alld implementation, appropriate funding alld sntelligent regulation are tbe key elements of the wotl( streams that we are engaged in to deliver this overall objective. We are also engaged in a process of ensuring a balallttd budg¢t and developing actiyities which should ensure the long-temi fanCIal survival and stability of the organisation. Care England has a sigllificant work programme which is outlEned within its Busill¢ss Plan and this is designed to ensure that our overall objectives are achieved in effective and sustainable way and that our admin2strative processes support this. As a me]nbership orgalli5ation we recognise that the retention and ¢xpansioD of eMbershIp is one of our pritnary n¢¢in$ and w¢ have developed a range of membership benefits which are designed to be attractive to the sector and stimulat¢ r¢civitment. The objectives of the Association are to maintain its wsition as the largest Fepre5entative body, to continue to expand our membership and to suppojt a thriving independ¢nt sector. Page12
CARB ENGLAND (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT For the year ended 31 December 2021 Care England works ID a eoll&bordtive and pailnersl)Kp-based way and bas a Dumber of key stakeholders in both central and local govemment, the Departtllent of Health and SocEal Care (DHSC) and with the r¢gulatory body. Care Quality ComToission ICQC). Financial revie The financial year ending 31 December 221 ended wEth 8 deficit of £58,400 (2020.. surplus £7,236). A5 with Tnany oth¢r ¢aTe pi'oviders, Care England members were on the front line gf a global pandemic which took the lives of over 40,000 of our valued residents. This puts not only enorn]ou5 strain on the sector but it also significantly reduces th¢ income available to care providers. Care England was consClOUS that we had a role in supporting our members, whi¢h led us to itt¢rease our services and support sig)ifi¢alltly. The deficit that we ran in 2021 was a response to the pandemic but well within our reserves, alld not in any way aff¢¢lod the viability of the organisation. The current During this unprecedented year, we s&w a reduciion in direct membership which was partly a r¢sponse to the enornious financial pressures that the care seLtur was fa¢ing b¢cause of Covid. In response to the challenges that our membership wos fa¢iTrgF and the need io botlj retain alld iD¢rease membership in the futUTe, Care England appointed a membership offio¢r to strengthen our capacity in this vital area. Oll the ¢ontrary, businesses operaling in the sector continu¢ to value tILeir ¢ngagement with Care England, at)d this bas led to an increase in supporter membership. The pandemic has shown th&t th¢r¢ is a real n¢¢d for good quality infomiation to help tnembeTS Davigate the plentiflll infoirnatioll available. Where they lack, Care England provided clear guidance. 'lo achieve this. Care England continued to invest in it5 tea]n and illfraStrnc1'¢, atjd acquired extemal support where needed. In the year, Care Englalld laullth¢d Èt3 Market Intelligence IDforniation {MtNT) database for its mtmbers. The database will help to improve data3¢18 within bvLial care and will give a significanl advantage lo Care Eingland embers to both benchmo]k tli¢ir cu]TeTrt qualily and also to identity trends within the seclor. This new initiattve will be a substantial and tangible benefit to care providers and should also be an opportunity for Care England to differentiate itself froln other or¥anisations. Apart from MINT, Care England has been a strong player in the development of digital social care. We are part of a Digital Social Care team 5UPPOrtinsF nine Integrated ca Systems (ICSI in the Émplementation of Digital Social Care Records. This work will continue as NHSX pushes digital trdnatomiation in social car¢ via the ICSS attd twelve of them will be chos¢n for a wide rallge of digital transfomation [graMMe& in which we will advise. This allows our voice on th¢ developent of ICSS to be heard and ensures the illclusion of tbE social care providers, input. Care England has also pruvided support to Digital Social Care's helpdesk, and the Better Secui'ity Better Care project whi¢h s¢eks to idenlify the key market driyers for a digital support servic¢. Workforce shortages in social care remained one of the biggest challenges our members faced in th¢ year, with some members haYÈng to reduce the nUber of residents because of staff shortages. Care England lobbied for change in the mrgration regulations, and achieved a victory which ensured that care work¢rs can llow be recruited from overseas. Tbrollghout the pandemÈc, social care fought to gain recognithon and the initial response of both government and th6 media was to focus oll tbe NHS. Care England has woi'ktd hard to improve the understandiE]g of s(%ial care, ensuring that the issues that affect social care were understood by the govemjnent. the regulator and other key siakeholders. As Chief Ex¢¢utive of Care England, fvIArtin Green has also been cha of the Care Provider Alliance, which has been at the forefrollt of negotiating with the gtrvernment on behalf of re providers. Page13
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL RBPORT For the year ended 31 December 2021 Future laDS the con)ing year, we will see the government's r¢fomi agenda coming into law and this will inevitably lead to some significant challenge5 foi. our members, including the ASC chargtng and f&ll' Cost refoiins, risk based r¢gulation, increased cttre cost5 at)d supportiDg and re¢witing the workforce to mtet CUlTent and fvture need. We will also need to play a role in working Llosely with the NHS on the hospital admi55ionldischarge illterface and the clinical sUPPOrt for 0r care services for example thmugh the EHCH and vittital ward progratnmes Care England will prioritise its work on tbe following,. Funding The commencement of the Fair Cost of Care exer¢is¢8 will begin as part of the goyemment's ASC Refomi proposals ai)d Care England will work to ensure that providei's are supported to engag¢ in the process, to ensure the funding requir¢d to tmplemellt reforni is properly understood. Caie Bngland will also work to help members with a framework tor engagement witb thttr LA and CCG commissioners providing data alld intelligence in our MINT system and following up with indivTdual LAS and CCGs on their fee proposals as necessary. Care England will eontinue to work at Ministerial 4End Departmental leve19 10 present the evidence on provider costs and funding. w0forGe Care England will eonttnue to rdise the workforce ¢hallenges facing the sector, especially arourAd recruitment alld retelltion using the evidence from nkEmbers and natiollal reports to call for a ntw ASC workforce strategy in the long trns and speeifsc funding and workfurce support measures in the short teEnTr to support the woorce and see more parity with staff workillg in thE NHS. Digitalisation Ihe next twelve months will see the continuing imwJrtan¢e of the digital agenda. tn a speech of 24 February 2022, the Secretsry of State for Health and SoLial Car¢ gave a high prnfile to social care and the digital agenda. Ihe NHS Transfomifttioh Directorate {fomerly NHSX) will also focus ot) promotftng acollstic monitoring and falls prevention. Care Englalld will Continue to WO as part of Digital Social Care to promote cybersecurity in the sector inainly by prots]oling the Data SEcwity Protection Toolkit and woi'k to establish standards in data ollection in the cal'e seeioi.. Care England will dlso develop the Digital Special Interest Gi'oup to involve tbe membership more actively ill topics that are of iniEfe5t and on which we are seeking itiput. Regulation L'are England has continued to engage with thE CQC, particularly around its new strategy and regulatory approach. The new ttgulatory strategy aims to enable mor¢ ¢ffe¢tive regulation to deliver EK)Sitive outmeS and allow for flexibility it) managing risk and ullceriiiiIkty. Whilst the new regulatory approach looks to foster a more flextble, risk-based approach foi. how often CQC asse55¢8 alld rates providers. Both elernents of the regulator's new approach have presented questions and challet]g¢s for independent care providers and Care England Is working to ensure the promotion of P4 fair and ts'&nspar¢nt basis for regulatiiig the core sector. Integration The Publication of the IntegrRtion White Paper and the advent of ICSS from July 2022 are important fi'aTDeworks for a step change to a more integrated health alld social c&re system. Providers have a key role to play in deliv¢i'ing and shaping what that integration will look like and how it will work in practice. We will continue to represent provider interests to the developing ICSS and ensuTe that uitegration is not stmply about local government and the NHS but a new way and Culture of care deliv¢ry that providers ean lead. Care England will colltinue to seek every exposure opportunity in the natioiial and local media to ensure that our mtmbers, ron¢ems have a good airing in ihe media, and that social Ca has a higher profile in the media. At thi5 ch&llenging time, it is vital that the sector comes togethEr a unified way and Cal'e England is an authoritative aTkd credible voice to proactively present to the governmeul aud the public a vision for the fvture of care. Page14
CARE ENGLAND (A COMPANY LIMrrED BY GUARANTEE) TRUSTEES, ANNUAL REPORT For the year ended 31 December 2021 Reserves Polic It is thE EX)licy of the charity to hold reserves in its Unrestricted fulld, whieh have not beell committed or designated for any particular purpose. The trustees have set aside these reserves in order to protect the future of the charity frD any ullfore5een variations in its future income streams as part of good fmancial management prdCtic¢. Th¢ minimutn ruqves required is six months of the average monthly unrestricted expenses over the last 2 years. For 2021, this amounted to £433,030. At 31 Decembcr 2021, the atnount of these reserves in the unr¢stiicted amounted to £1,348,468 (2020.. £1,406,868). The m8nageTncnt will review this Minimum arnouiil Tequired from tllne to ti2ne to ensure the level set is approw'iate ftsr thc current climate of the charity and sector. The aTllOUnt of SUTpllls ill the restrÉGted hnds amounted to £8.666 (2020.. £8,666)- This amount ts held for the running of Car¢ Home Open Day which did not take place in the yew. due to the pandcmic. Reserves immediately required for working Capitsl are placed in an intcrcst arirtg deptssit account. Any surplus of funds rnay also be used to undertake projec15 identified as bringing bcncfiL% to mcmbeis. Risk Mana emenl In common with all organisations, Carc England has a robust approach to managing risk and an objective to be riqk awarc rather than risk averse. Discussion at board meetings alld intelligence fro]n our rnembership and tru8tcc8 cn&blc8 to undcrstand the potential threats and risk4 and put place mitigating actions to reduce them. Thc tn]qtcc%' risk managcment strategy includes regular reviews of the priiicipal rtsks and uncertainties that thc charity faces. The trustecs consider that financial stability is the major finan¢ial iisk and manage the risk through the rcgular rcvicws of liquid funds, debtors and creditors, to ensure adequate workiDg capital is available for all opcrational arca8. Plans and actions Are always tn constant review to ensure we ren]ain focus on the is.wcs that impact mcmbers the most (as identified in page 3 alld 4). helping in the retentÉou and recnjilment of member5. Iloard of Trustees As defmed in tbe Article5 of Association, the Charity is governed by a Board of TnJs¢e¢s supported by the Chief FxecutÉve and Exceutive tea. The trustees meet regularly and review all aspects of the ch8rity's work, including day to day npcrdtions which arc delegated to the Executive team for in)plementatioll of tlLe Strategies. The Twstees, thJ'oEEgh thc companics they work with who are members of the charity, are also the dtrectors of the company. TNstees &r¢ elected through an election process and not more than seven trustees are elected this way. Co- options of people with partiwlar skills or n¢twork that can help the charity pursue its primary goals bt Rgreed by the elected board. No more iban five trustees may be elected this way. Trustees are inducted into Ib¢ organisation and are given clear writteD inforwation 2bout their roles and responsibilities. All Twstees receive training in Board responsibilities and Icgal frau)ework, through Charity Con)mission Updates and other sources, in discussion of the vision, risk and the stratcgi¢ pl8n. The trustees in office during the year ended 31 December 2021 are detailed below. AGAR WAL, Mala ALLEN, James Frank CALVELEY, Peter GOYAL, Avnish HAYES. Paul RANSFORD, John SHAH, Vishal Athena Care Homes National Caye Group Bar¢h¢$t¢r Healthc2re Hallmark Care Homes CareTech Conmiunity Services Hc-one Banyan Care Group (appointed 29 January 2021) Page15
CARE ENGLAND (A COMPANY LIMITED BY GUARAwfEE} TRUSTEES, ANNUAL REPORT For the year ended 31 December 2021 In order to ensure that Care England is a5 widely representative of our meinbership as possible. we have established a category of rneMbe called expert5 by expxrience and their views and experience helps us make informed decisions and mitigate our rtsk. Trustee Ind¢mnrty provi5ion5 The charity has an Office Combined Policy with Towergate Insurance for which a piEmium of £1026 was paid fol. the year a)ded 31 De¢E]nbei' 2021. Included in the policy is a Trustee Indtn]nity Policy whi¢h covers the Trustees against certain liabÉlity claims up to £250,000 in aggregate per atmum. Key ManagemeTht Personnel The pay and remuneration of tlLe KEY P¢rsoMel MaDagement of the charity are reviewed following staff appraisals and lliclude a benchmarking exercise against other similar roles the sector. The Charity consid¥rs Key Management Per50Dnel to comprise the trustees, who receive no remuneration, th¢ Chief Exe¢utiv¢, the Director of Poli¢y aThd the Financ¢ Manager. Fundralsing No fijndrdising by external consultants is undertaken by the chayity. All findratsing by tlie charity is rnonitored by the trustees. Related partles The ITUStee8 are all directors of cornpanies which are members of Care Engl8nd. None of the trnstees receive any benefit from this arrangernent. Trustees responsibilitÈe5 for tbe fiDanci81 statements The trustees (who are also directors of Care England for the puTpo$es trf company law) are responsible for prcparing the Trustees, Ant]ual Report and the finaucial ststements in a¢cordallce witb applicable law aDd United Kingdom Accounting Standards (United Kingdom Generally Accepted AccountEng Pi'actice). Company law requires thc trustee5 to prepare fancial statements for each fClaI year, which give a true attd fair view of the state of affairs of the charitable CopanY and of the incoming resources and application of rc%ources, including the income alld Expenditure, of the charitsble company for tliat period. In prepai'ing these financial statements, the trusteE5 are required to.. select suitable accounting wli¢ies and then apply then] consistently- obs¢TVe the methods and principles in the Charities SORP {FRS102)', make judgements and estimates th8t ar¢ reasonahlc and prudent.. state whether Applitablt UK Accounting Standards have been followe(L subject to any material departures dis¢losed and explained in the fEnancial statements.. 'epare the finallcial staternents OD the goEng ¢on¢ern basis unless it is in&ppropriate to presume that the charitable tompany will contiDue operation. The trustees are responsible foi. keeping adeqiiate accountiTrg records that disclose with ]ta$onable accuracy at any time tbe fancial position of the ehhritable company and enable them to E]Isure that the fiiian¢ial statements comply with the Companies Act 2006. They are also responsible for safeguarding the ass¢ts of the charitable con)pany and hence foi. takÈng reasonable steps for the preYentÉon and detection of fraud aiid oiher irregularities. tn so far as the trustees are awai'e.. Page16
CARE ENGLAND (A COMPANY LIMITED B Y GUARANfEE) TRUSTEES, ANNUAL REPORT For the year ended 31 December 2021 there is no ielevant audit inforn)&tion of whÉch the charitable cornpany'> auditor is unaware. and the trustees have taken all steps that they ought to have tsken to tnake llLenelVeS aware of any relevant audit infonnation a]id lo establish that the auditor is awar¢ of thal information. Txx statu$ The Association is a registered cbarity. number 296103 attd thus is not liable to Cor8¢10Th tax. Small company exemption This report has been prepayed in accordallce with the special provisions for small companies under Part 15 of the Companies Act 2006. Approved by th¢ bogrd ond Sied on its behalf by Avnish Goyal Chair and TnTSte¢ Date: 30103/20L Page17
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF CARE ENGLAND For the year ended 31 December 2021 Opinion We have audit¢d the fmoncial ststements of the Cal'e Englalld (tbe 'charitable company,) for the year ended 31 December 2021 which comprise the Stslement of Charitable Activities, Ststement of Fsnancial Posltion, Statement of Cash Flows and notes to the fclaI statemeiits. including a summary of significallt accollnting pvliLie$. The fmancial reporting framework that has been applied in preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard Y¢pplicable in ihe UK and Republic of Ireland (United Icingdom Generally Apted Accounting Prdctice). In our opinion the fmancial stdtements.. give a true and faiy view of thc 8tate of the charitable company's affairs as at 31 December 2021, and of its incoming resources and application or i'esources, including its tncome and ¢Xkxnditure for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Pra¢tict' and have been prepared in accordance with th¢ requirements of the Companies Act 2006. Basls for opinion We conducted our audit iti a¢cordance with IntatIonal Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standaTd5 are further described in the Attditor's responsibilities for the audit of the fall¢la1 statementb 5eLtion of our report. We are independent of the Gharitable con]pany i accordance with tlie ethical requirements ihal are Televant lo our audit of the financtal statements in thr UK, including the FRC'S Ethical Standard, and we have fulfilled our oiher ethical i'esponsibilities in accordance witb these requirements. We belEeve that the aL1t evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusloxs relating to going ¢oneern In auditing the Fmancial statem¢nts, we have concluded that the Trustees, use of the going ¢oThe¢rn b8sis of accounting ti) the preparation of the f{Lal statemen13 is appropriate. Our evaluation 0£ the bstee5, assessment of the entity's ability to continue tD adopt the going concem basis of accounting inClded critical reviews of budgets and forecasts provided. Based on the work we have perfornied. we have Dot identified any Enaterial un¢¢rtainties relating to eveThts or conditions that, tndividually ol. ¢oll¢ctively, may cast sigiifi¢ant doubt on the charitable company's ability to continue as a going concern for a period of at least tw¢lv¢ months from when the fJnallciAI statements are aulhoi'ised for issue. Our resp)nstbilities and the responsibilities of thc Tru5tee5 Wlth resp¢¢t to going concem are described iti the relevant sections of this report. Other information The trnstees are i'esponsible for the other infomiatÉon. The other inforniation comprises the inforniation included in the trustees, annual reporL Other than the financial statements aud our auditor's report thereon. Our opinio on the fmancial statements doea not cover the other information and, except to the extent otherwise explicitly staled in our report, we do not express any form of assurance conclusion tha'eoll. In wrjnection with our audit of the ffftancial statements, our responsibility is to read the other inforn]atton and, dowg so, consider whether the otber infoimation is materially inCDn5lStent with the fiDancial statements or Pagels
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF CARE ENGLAND For the year ended 31 Decembei 2021 our knowledge obtaiDed in the audit or otherwise appears to be materially misstated. If we identify su¢h atEr1£I in¢tsrtsistencies or apparent material Misstatements, we are required to deteimine whether there is a material misstatement in the fmancial statements or a Mat.la1 misststement of the other infornjation. If, based on the work we have p¢rformed, we Conclude that there is a IiJ&terial misstatemcDt of this other information, we are required to report th&t faet. W¢ have nothing to rq)ort in this regard. Opirtlons on other Ellatters prescribed by the Companie5 Aet 2006 ID our opinion, based on the work undertak¢Th in the course of the audit: the infomiaÉion given in the Trustees, Report for the fll)all¢ial year for whicb the financial slatcments are prepared is oonsistent with th¢ funG1a1 statemetits. and the Trnst¢e5' Report has been prepared in aOrdnCe with applicable legal requiremellts. Matter5 whieh we are required to report by exeeptio In the light of our knowledge and understanding of the charitable company attd its environment obtau)ed in the course of the audit, we have not identified material mi5Statements ill tbe Tstee3, Rq)o We have nothing to report irt respect of the following matt¢rs in relatiOD to which the Companies Act 2006 require5 US to reportto you if, in our opinÉon: adequ8 accounting records have not been kept, or returns adequate for oui. audit have not been received from branches not visited by us,. or the fmancial Etatements arc not in awement with the accounting records and retums. or certain disclosures of trllstees. remuneration specificd by law are not made. or we have not received 811 the in(oiination and explanatiODS we require for our audtt. or the tru5tces were not ¢ntitled to p'epare the r)nancial statements in accordance with the stnall companies, regunc and take advantage of the small companie5. exemptions tn preparing the Trustees, Report and from the requir¢ment to prepare a Strategic Report. Responsibilities of trustees As explained mol'e fully ill the trustees, i'esponsibilities statement set out on page 6, the tnistees (who are also tlke directors of the charitable company for the purposES of ¢ompany law) are i'espoE]siblE for the preparation of the financial statements and foi. being satisfied that they give a ITue and fall. view, and for such internal control as the trustee5 deterniine is n¢sary to enable th¢ preparation of faNCIal statements tILat are free from matelial misstatement, whether due to fi'alld oi. error. In preparing the fjnancial statements, the trust¢¢s arc responsible for dssessing the charitable ¢othpany's ability to continu¢ as a going concem, disclosing, as applicable. matters related to going concem and using the gOg concern basis of accoUntU unless the trustees either intend to liquidate the ¢haritable company or to cease operati011s. or have no realistic alternative but to do so. Page19
CARE ENGLAND (A COMPANY LIMITED B Y GUARANTEE) INDEPENDENT AUDITORS, REPORT TO TFIE MEMBERS OF CARE ENGLAND For the year ended 31 December 2021 Auditor's rpOnSIbIlEt]es for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the fjnancial Strdtements as a whole are free from material misstatenienL whether due to fraud or error, and to issue an &uditOl 5 r¢port that includes our opinion. Reasonable assurance is a high level of assurance, bill Is not a guarantee that an audit conducted in accordance with ISA5 (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud oi. error and aTe considered material if. individually or in the aggregate, they could reasonably be exywted to influence th¢ economic decisions of users taken OD the basis of these fanCIal statements. lttegularities, including fraud, are instances of Doll-compliance with laws and regulations. We design procedures line with our responsibilities, outlined abov4 to detect 1¢ral misstatements in respect of ie&UlrItie3, including fraud. The specific procedures foi. this engagem¢nt and tbe extent to which these are capable of d¢te¢ting irregularities, including fraud is detailed below.. Peifomiing audit work over the rtsk of Matcent override of controls, including testing of journal entries foT appropriateness and reyiewing accounting estimates for bias. Reviewing miiiutes of meetings nf those charged with govemance., Enquiry of management and those charged with goyernance around &ctual and poteiitial litigation and cl&ims,' Enqiiiry of mallagement to idelltify at)y ffttistances of non.complittnce with laws and i'egulations. Reviewing fancial statcmcnt disclosures and testing to supporting documentation to assess compliance with applicablc lawq and regulatlQDS. Because of the inherent limitations of an audit, there is a risk that we will no¢ detect all itregularities, including those leading to a tnaterial misstatcmcnt in the financial stalements or non-compliance wiih regulation. Thts risk Èncreases the more tbat conLpliancc with a law or regulation is removed from the evenls and trdDsactions r¢fle¢ted in the fjnancial statements, as wc will be less likely to become aware of iA)$tanLe5 ofThun-compliance. Tbe risk is also water regarding irrcgularities occurring due to fraud rather than error, a5 fi7ud illyolves intentional eoncealment, forgery, ¢ollusion, omission or misrepresentation. A further drIPtIon of our restK)llsTbilitics for the audit of the f]nancial statements is located on the FiMan¢ial Reporting Council's website at www.frc.or .uklaiidilorsre% auditor's report. nsibilities. ThAs description ED[5 part of our Use of our report This report is made solely to the ¢haritable company's members, as a body, IA accordance with Chapter 3 of Pait 16 of the Companies Act 2006. Our oudit work ha5 been undertaken so that we might Stale to th¢ Charitable ¢ompany's membeJE those matters we are required lo state to them in An auditor's rEport and for no other purpose. To the fullest extent pemlitted by law, WE do Trot accept w assume responsibility to anyone other than the cbaritsble company and the charitsble coinpany's memr5 as a body, for our audit work, for tbis report, or for tlie opinions we have fOed. Page | 10
CARE ENGLAND (A COMPANY LI[[TED B Y GUARANTEE) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF CARE ENGLAND For the year ended 31 December 2021 Yog4n Patel FCA (Senior Ststutory Auditor) for and on behalt of MHA Maclntyre Hudson stattOlY Auditors London UK Date.. 31 March 2022 Page | 11
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) STATEMEKf OF FINANCIAL ACTIVITIES {coRPoRATo THE INCOME AND EXPENDITURE ACCOUND For the year ended 31 Decembei. 2021 Notes 2021 2021 2021 2020 Restricted funds Unre5tri¢ted Total Fund5 Total Funds funds Ine me from.. Charitable actiyities Investments Other trading activities Total income 30,000 835,003 198 865,1)03 198 935,945 3,481 5.135 944.561 843 693 873,693 enditure on: Charitable activities Raising llds Total expenditure (30,000) (900,811) (930,811} (936,304) 902 093 932 093 937,325 Net Income Fud balanees as at l January 8,666 1,406.868 1,41S534 1,408,298 Fund balanees as at 31 December 8,666 1,348,468 1,357,134 1,415,534 There w¢re no recognised gains or losses other than those disclosed ill the SOFA for the financial year. The accompanying accountitig policies and Dotes on pages 15 to 25 fortll an integral p3rt of these ftnattcial statements. All tncome and expenditure derive from ¢ontÈnuing activities. Page | 12
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL POSITION For the year ended 31 DeCeber 2021 Trlote 2021 2021 2020 2020 Fixed Assets Tangible Assets 3,304 2,855 Current Asstt$ Debtors c.ash at bank and in hand 12 19 170,200 1599 419 1,769,619 270,914 1753,873 2,024,787 Creditors: AmDunt falling due withlu one year 13 (391,789) (588,108) Net eurrent assets 1,377,830 1,436.679 Total assets less eurrent liabTlilies 1,381,134 1,439,534 Provlslon for ilabllltles 15 Net Asstts 1357 134 1415 534 Represented by.. Unrestricted I,unds Restricted Funds 1,348,468 1,406,868 8,666 Total Funds 16 lJ57 134 1415 534 These fjnancial statemenls haye be1 pr¢pared in accordance with the special provisions for small companies under Part 15 of the Companips Acl 2006. The financial statemerlts We &pprov¢d by tlke Board of Diredors and authorised for issue on the aud sigu¢d on its bd]alf by: Vishal Shth Trustee Company registration number 02082270 The accotnpallytng aecounting policies and notes on pages 15 to 25 fomi an integral part of these f]n&ncial stateTnei)ts. Pagel 13
CARE ENGLAND (A COMPANY LIMITED B Y GUARAWfEE) STATEMENT or CASH FLOWS Foi. the yw. ended 31 December 2021 Nots 2021 2021 2021 2020 Restricted fuThds Unrestricted Total Funds funds Totsl Funds Cash tloiys from operating actiYitie5: Net cash provided by l {used in) operatÉng activities 18 38,220 (190,359) (152,139) 125,034 Cash floivs from Investlng activities: Investtnent income Purchase of tangible fixed assets Net cash provided by investing activities 198 198 3,481 1,042 1,042 1.042 Change in cash and cash equivalents in the reporting period 38.220 (192,674) (154,454) 126,076 Cash and cash equivaleuts as l January 1,783 427 1753 873 1,627,797 Cash cash equivalents 4$ 31 Decembei. 8,666 1,590,753 1,599,419 1,753.873 Page | 14
CARE ENGLAND (A COMPANY LIMITED B Y GUARAINrrEE) NOTES TO THE FINANCIAL STATEMENTS For the yeai ended 31 D¢cember 2021 ACCOUNTING POLICIES 1.1 Aecountlng convention Care England As a charitable company, lin)ited by guarantee, incotyorated in England aud Wales. Its registered office i5 detailed on Page l. The financial statem¢nts are prepared in sterling. the functional and presentational curr¢ncy, rounded to the nearest £1. The fmancial statements have been prepared accordance with the Ch3riti¢s SORP (FRS 102) - Accounting and Reporting by Chai'ities.. Statcmcnt of Recom]nended Th7Ctice applicable to ¢harities preparing their accounts i accordance with the Financial Rcporting Standard applicable in the UK and RepubliL Lif Lreland (FRS 102), the Financial Reporting Standard applTcable in the UK and Republic of Jreland (FRS 102) and the Cotnpanies Act 2006. Going CoTrcern There are no material uncertainties relating to tbe ability of the charity to continue for the foreseeable fikture. The trustees have considered the Icvcl of funds held and the extxcted income and exp¢ndiiur¥ for 12 moth8 from the date of approval of the financial statcments. In response to the COVID-19 pandemi¢, the trustees have perfomed a robust analysis of forec&8t tUre cash flows taking into account the potential ilnpitbt on the business of possii7le fiiture scenari08 arEsfftg from the impact of COVID-19. This analysis also Lunsiders the effectiveness of available measures to &ssist in mitigating the impact. The budget reflects a sufficient level of resetves for the charkty to rontÉnut as a going concern. The charity 15 a company limited by guarantee. The membcrs of the charity are the tNstees named on page 5. In the evellt of the charity being wound up, the liability in respect of the guarnntee 1$ limited to £1 per member of the charity. Public Heneflt EDtity The charity collstitutes & public beoefit ¢ntity as def]ned by FRSIO2. The signÈficant 8CCOEfnting policic8 applied in tbe preparation of these financial 51atemenls are set out below. These polici¢s have been consist¢ntly applied to all years presented unless otherwise slated. 1.2 Income and expended resour£e8 In¢ome is recognised once the Charity bas ttItleMellt to the income, it is probable that the in¢ome will be received. and the amount of income r¢ceivable can be measlli'ed reliably. sub51p0s received in advance are included within deferred income in creditors. 'ants Re1vable Pei'formance-Telated llts are ac¢ouDted for as the charity earns the right to consid¢ration by its performattte. Where income is received in advance of its recogllition. it Is deferred and included in creditors under deferred incorne. Restricted and UDrestricted income and expenses are ¢harged dsrectly to its activity if it is directly attd wholly identifiable to the activity, otherwise gerteral overheads are allocated across the headings based on the Charity's time spent on each activity and at following apportiomllent, Cost of raising fund5 Cost of activities io furtherdnce of charity's objectives 950/0 (see note below) Pagel 15
CARE ENOLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS Foi. the year ended 31 December 2021 Resources expended in fuJthei2n¢e of the charity's objectives are further analys¢d into the following activities- Dll'ect support to members 60Y( Conference /Events Lobbyillglcarnpaigning & Media Representation 35/0 These activities are closely ioterlitiked therefore only the best estimate of the ttrne the charity puts itito these activities is used for allocatiftg the r6sourc¢s expended. The charity provides a range of sUPPOrt to its members includin8 policy allalysis and disseminatioTI of information And access to executives, advice. Members have also access to legaLlhuman resourtes helpline5 as provided by the ch8rity's commercial partner8. All expenditure is aCconted for on an accruals basis and has been Classified und¢r headings that aggregate all costs related to that catcgoiy. ExpelldÉture is I'ecognised where there is a legal or ¢oustructive obligation to make payments to third parties, it is probabl¢ that settlement will be required, and the amoullt of the obligation can be measured relrably. It is categoristd under the heading of 'expenditure on Charitable aclivities, and includes all costs Éncurred on furtbci'tng the objects of th¢ charity. Governanee costs are those incurred in connection with the compliance with constitutional 8nd statutory requll'emetjts 1.3 Tangible fIx¢d a55ets and depreciatio A review for llnpaimicnt of a fjxed asset is ¢a]Tied out if events or changes in circum5taThces indicate that the canying value of any fixcd asset may not b¢ recoverable. Sbortfalls between th¢ ¢anying value of fjxed assets and their recoverablc amounts are recognised as impaimients. In)pairnient105ses ar¢ recognised in the Statement of Financial Activities. Tangible red assets are carried at C05L net of depreciation and any provision for impairtnent. Depreciation is providcd at rates calculated to write off the cost of ed asset4 less tbeir estimated iesidual value, over their expcctcd use] lives on Ihe following bases.. Computer equtpm¢nt- 3 years, straight ITn¢ basis 1.4 Fund Strueture All of the charity's fvnds, unless Dtherwise specified. are unrestricted and expendable at the discretion of the trustees in the fvrtherance of the objects of th¢ charity. Restricted funds are SUbjtIO restrictions imposed by the dontrrs or the purpose of the funds. 1.5 Contributlon to pension funds The company makes p¢nsion contributions to the personal defllked contributioIi pension Scheme of one employee and the minitnum cmtribution under tbe auto-eni'olment seheme for all other ¢ligible employees who opted i. The pension costs charged against income repTe5ent the amount of tbe contt'ibutions payable to the schemes in i'espect of the accounting period. The assets Of the schemes are held separately from those of the charity. 1.6 Cash at bank and In hand Cash at bank and ID hand includes cash and short-temi liquid inve5tEnents with a maturity of twelve months or less from the date of acquisition Or opening of the deposit or sill)ilar accoullt. Page | 16
CARL, ENGLAND (A COMPANY LIMITED B Y GUARAKfEE) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 1.7 Operating Leas45 Rentals payoble under operating Itases are charged to the Statement of Financial Activities over the lease period oll a straight line basis. 1.8 FÈnaneial InstrurneRts The Charity only holds basEc financial instruments as def]ned FRS 102. The fmallcial assets and fujancial liabilities of the Charity and their measurement bases are as follows.. Financtal assets- trad¢ and other debtors are basic financial instrL]rnents and are debt insbuments mea5uied at amortised cost as delail¢d Note I l. Prepayments are not finan¢i31 itistttllnents. Cash at bank is classified as a basic f¢1&1 instnllnent and 15 meagured at face value. Financial li&bilitie5- anIalS and othei crcditors are fjnancial instruments, and are measured Lil amortised cost as detailed in Note 12 ad taxation and National Insurance are not included in the farJc1al inslruinents disGlosure defltIOn. Deterred incoTne is not deemed to be a finallcial liability, as the cash settlemelli has ali'eady taken place and there is a obligalign to de]ivei' services rather than cash or arkother financial instrUent. 1.9 Debtors and ereditor5 receiY%ble I payable wlthin one year Debtors are recognised Whe the Charity 15 legally entitled to the income &fter any perf0rn1ance conditions have been met, the amount can be EasUred reliably and it is probable that the income will b¢ reeeived. Credstors are recognised when the Charity has a present legal or ¢onstmctive obligation irsulting from a past event andthe settletnent 15 expected to result in outflow of ecOnolC benefits. 1.10 Proyislons Provisions are measured at the best estirnate of the arnots required lo settle the obligation. Where the effect of the time value ot'money is mal¢rial, the provi.%Eon is based oll the present Yalue of those aTnounls, discounted at the pre-tax discount rat¢ that reflects the risks specific to th¢ liability. The unwiJdin¥ of the discount is rwognised in the Statement of FitJan¢ial Activiti¢s as a fmance cost. 2. JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY The judgement and key assumptions concerning estitnation uncertaitity at the reporting date relate only to depi'eciatioll of fLxed assets and the recavcrahility of debtors. The trustees consider that tIl'B is no significant risk in relation to material adjusttn¢tsts lo carrying values within the next financial year INCOME FROM CHARITABLE ACTIVITIES Unrestricted Funds Incoming resources from activities in fvrtherdnce of charity's objectives includ¢$ tht followtng. 2021 2020 Subscriptions Other activitie5 814,320 807,213 835,003 830,949 Page | 17
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO TFIE FINANCIAL STATEMENTS For the year ended 31 December 2021 tncomitig resour¢¢5 from activities rtheranCt of chatity's objEctives are thrther allocated to the diff¢rellt activilies of the charity, 2021 2020 Direct Support lo Members Events CampaigtLinglLobbyinglfvledia repre5elltatioo $01,002 41,750 292,251 835 003 498.570 41,547 290 832 830 949 Restricted Funds The i'estri¢ted nd inwme is funding received for woth relating to the following 2021 2020 I£0¢ assigned to charilgble activities Music project Cybersecurity DEgital projects 30,000 7,000 64,776 33.220 104996 30,000 INCOME FROM INVESTMENTS Incoming r¢sources from investmeot income of £198 (2020.. £3.481) represents deposit inteirst on baJ]k balatt¢es. JNCOME FROM OTHER TRADING ACTIVITIES Income frorn other trading activities represents income rettived from brOkerig of t0tnmeIv¢l deals and ¢irculation of suppliers, prodllct infomia¢ion to m¢be13. 6. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES urtrIcted Funds Aeliwitie5 undertaken (firectly Support Costs Total 2021 Direct Support to Membeis Conferencelevents CampaignuiglLobbying Media Representation Total Chariiable Activities 609.809 139 67.426 134,062 11,172 78,203 743,871 11,311 145,629 677,374 223 437 900811 Page118
CARE ENGLAND (A COMPANY LIMITED BY GUARAwfEE) NOTES TO THE FtNANCIAL STATEMEWFS Foi. the year ended 31 December 2021 Note 6 continued A¢tiviiies dertaken directly Support Cost5 Total 2020 Direct Support to Meniber5 Confercneelevents CampaignliLobbyingl Media Reprcscntation Total Charitable A¢tivitie$ 530,298 19,064 54,234 136,627 11,386 79,699 666,925 30,450 133,933 603 596 227,712 831 08 Restricted Funds 2021 2020 Music pi'oject Cybersecurity Digital projects 30,000 7,000 64,776 104996 AMalysi5 of Support Co$ts: 2021 2020 Staff Propety-related Governance (note 6) ComputernT 0th6r operating lease Depreciation Others 102,895 71,591 8,690 15,860 8,065 2,064 105.818 71,936 10,570 15,319 3,896 1,716 223 437 227712 7. GOVERNANCE COST 2021 2020 Audit ttmuneration 8. EMPLOYEES Staff costs during the year were as follows. 2021 2020 Wages and salaries National tnsurance contributio PensiL)n costs 491,014 53,891 12,249 557,IS4 457,030 52,139 tnclud¢d within Wages and salaries are tempoTary staff costs of £6,28712020.. £5,716). Page | 19
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FtNANCIAL STATEMENTS For the year ended 31 December 2021 The average number of employees during the year was as follows, 2021 umber 2020 Nuillb¢r Offic¢ aud managernent No emoluments or expenses were paid or waivedby the trustees in the year (2020.. none). Number of employe receiving atjnual ¢moluments in exces5 of £60,000.. 2021 Number 2020 Number £70,000 to £79.999 £80,OOU to £89,999 £120,UUO to £129,999 £130,000 to £139,999 Key Management Pers(bnnel Compensation The pay and ren)uneration of the Key Persolknel Management of the charity are reviewed from lime to time. The pay is benchmarked <tgainst other similar roles ui the sector. Thc Key Managetllent Personnel Compen5alion including cmployer NtLtional Insurance and pension contriblltiou paid in the year was £307,580 {2020.. £304,929). The charity consider5 Key Management Personnel to comprise the trustees, who receive no remun¢ration, the Chief Executive, the Director of Policy aDd the Finance MaTEager. 9. NET llYCOMING RESOURCES Net incoming r¢5QurC are stated after chaigtng 2021 2020 Auditors, remunerdtion for audit of the accollllis Auditors, remuneration for payroll services Depreciation Operating lea$¢5 - property others 8,090 2,243 2,064 45,000 8,065 10,570 ,940 1,716 45,tJ)O 3,896 10. T AXATION The charity is a registered ¢h&rity {llumber 296103) and Es therefore not liable to corporation tax. The charity is an exempt charity wathin the eall1ng of Schedule 3 of tbe Charities Act 2011 and is considered to pass the tests set oul in PaTagraph I schedle 6 Finance Act 2010 and therefore at meets the defmition of a chatitJbl¢ company for UK Corporate tax pury)oses. Page | 20
CARE ENGLAND (A CONtPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For the yeaT ended 31 Decetnber 2021 11. TANGIBLB FIXED ASSETS Computer Equipment Total Cost At l January 2021 Additions Fully depreciated assets At 31 December 2021 5,425 2,513 5,425 2,513 Depreciation At l January 2021 Charge for the year Fully deprecsated ass¢t5 At 3 l December 2021 2.570 2,064 2.337 2,570 2,064 Net book value At 31 December 2021 Net book V<*lue At 31 D¢cember2020 12. DEBTORS 2021 2020 Trade debtors Prepaytn¢nts alld accrued Éncome Other debtors 83,324 50,787 171,797 37,674 61,443 270 914 170,200 There ave no other debtors due after one year (2020.. £22,048). 13. CREDITORS: AMOUNT FALLING DUE IVITHIN ONE YEI AR 2021 2020 Accruals and defeed kncotne Taxation and National Jnsllrance Other creditors 373,463 16,590 522,741 25,692 391789 588 108 The pension liability at 31 De¢emb¢r 2021 is £1,234 (2020.. £1276) with pension cost for the year at £12.249 (2020.. £16,273). Page121
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For th¢ year ended 31 December 2021 14. DEFEIiRED ll¥CO 2021 2020 B&laDce brought foiTrvard Release to income during the year Subscriptions income raised in Étdvance in this year and not paid Subscriptlolls in advance received ITh this year Grant and other restricted incomt in advance received in this yegtr Other incotne raised ITI advance in this year 495,172 (495,172) 81,625 247,289 407,838 (407,838) 167,105 280,567 30,000 17,500 495.172 331,414 IS. PROVtSlONS FOR LtABILITIES Property provlsloll 2021 2020 As at 1st January and 31st December The property provision reflects the recognition of a dilApidation liability on th¢ property leased to September 2022. 16. STATEllENT OF FiJNDS StateEnenl ofFunds- Current year B8Iance at i January 2021 Income Expenditu Balance At 31 December 2021 Unrestricted Fullds 1406,868 843 693 902 093 1348 468 Restricted Fund5 Music Project Cybersecurity Digital Projects Care Stafv Registered Nurs¢s Total Restri¢ted Funds 30,000 (30,000) Total Funds 1415 534 873 693 932,093 Page | 22
CARE ENGLAND {A COMPANY LIMITED B Y GUARANTEE) NOTES TO THE FINANCIAL STATEhlENTS For the year ended 31 December 2021 Statement of Funds- prior year Balance at I January 2020 Income Bxpenditur Blllance at 31 December 21r20 Unrestricted Funds 1399 632 839 565 832 329 1406 868 Restricted Funds Music Project Cybersecurity Digital Projects Care Staffl Registered Nuises Total Restricted Funds 7,000 64,776 33,220 (7,000) (64,776) (33,220) 104,996 Total Funds 1408 298 944 561 937 325 1415 534 Restricted funds: Music Project.. are funds received for nill% th¢ Together with Music proje¢t. Analysts Of Assets between Funds 2021 2021 2021 Restrlcted Funds Unrestricted Funds Tot#1 Funds Tangible Fixed Assets Cash atbalance and in hand DebtOT5 Creditors ProYEsioTh for liabilities Total 3,304 1,590.753 170200 (391,789) 3,304 1,599,419 170,200 {391,789) 8,666 1,348,468 2020 2020 2020 Restricted Funds Unrestricted Funds Total Funds Tangible Fixed Assets Cash at balance and in hand Debtors Cr¢ditors Provision for liabilities Total 2,855 1.744,627 232,694 (549,308} 24,000 1406 868 2,855 1,753.873 270,914 (588,108) 9246 38,220 (38,800) 1415 534 Page | 23
CARE ENGLAND (A COMPANY LIMITED B Y GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For the Ye ended 31 December 2021 17. STATEf*tENT OF CHANGE ll+l RESOURCES APPLIED FOR FIXED ASSETS fioR THE CHARITY USE 2021 2020 Net movement unr¢stri¢ted funds for the year Resources used for net aquisition of tangible red assets Net moyement itt unrestricted funds available foi. fuluty a¢tiviti¢s {58,400) 7,236 2,439 18. REI CONCLLIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPKRATING AcfiviTIES 2021 2021 2021 Restricted Unrestricted Total Funds funds {58,400) Net movement in fvnds for th¢ reporting period (as per the statetnent of financial activities) Deprecialion Lharges Interest from inve5tmcllt Decrease in debturs (De¢rease) in ¢redttors Net cash provided by/{8¢d in) operating activities {58,400) 2,064 (198} 62,494 196J19 2,064 (198) 100,714 196 19 38,220 38,220 (190,359) (152,139) 2020 2020 2020 Restricted Uurestri¢ted Total Funds funds 7,236 Net movement in funds for the reporting period (as per th¢ slalement of fjnancial &¢livi£ies) Depreciation charges Intercst froln investment Decrease in debtors Increase in creditors Net eash provided byl(used in) operating activities 7,236 1,716 {3,481) 42,289 115494 1,716 (3.481) 4,069 115 494 (38,220) (38,220) 163254 125,034 PagE | 24
CARE ENGLAND (A COMPANY LIMITED B Y GUARANTEE) NOTES TO THE FINANCIAL STATEMEKrs For the year ended 31 December 2021 19. ANALYSIS ofi CASH AND CASH EQUIVALENTS INCLUDING NET DEBT Analysis of Net Ca811 At l January 2021 Cash flows NON cash ch*Rges At31 Deccniber 2021 C&sh and cash equivalents 1,7S3,873 {154,454) 1,599,419 Total net Cash 17S3 873 154 454 1599 419 20. CONTINGENT LIABILITIES There were no contingent liabilities at 31 Decemb¢r 2021 or 31 Dec¢mber 2020. 21. LEASING COMMITf¥lENT At the balance sheet date, the company had ¢om[nit¢l& under non-cancellable op¢rnting leases as follows., Op.tillg leases which expire.. 2021 2020 Withiti one year Between two to five years 36,695 3,873 40,568 46,770 78,302 22. CAPITAL COMMITMENTS There were no capital committneiits at 31 tkcember 2021 or 31 fkcember 2020. 23. RELATED PARTIES Care England is a membership OTgani5ation. All of the trustees of Car6 England are directors, tru8t¢es or staff of companies and a580¢iations tli&t are membeiE of Care Englattd. Owing to the nature of the operations of Care England, and the Stee5 being di'awn from the ooanisations that aye mernbers of Care England, it is inevitable tliat transactions take place betweerl Care England and orgallisations in whiGh trustees have an interest. All trans&ctions between the various organisations and Care England are at ami's length and are QD the same basis fDr all members. None of the tt'ustees of Care England or the CompleS alld associations that they represent receives any benefit from these arrangements. There are no other related party transactions in the reporting peri(Ml or previous period that require disclosure. Page | 25