2023-12-31-accounts - The Association Of Directors Of Adult Social Services

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		Page
Report ofthe Trustees	3	to	14
Report ofthe Independent Auditors	15	to	18
Statement of Financial Activities
Balance Sheet		20
Cash Flow Statement		21
Notes to the Cash Flow Statement		22
Notes to the Financial Statements	22	to	31
Detailed Statement of Financial Activities	32	to	33

						31.12.23	31.12.22
				Unrestricted	Restricted	Tata I	Total
				funds	fund	funds	funds
			Notes	E	6	f	6
INCOME AND ENDOWMENTS		FROM
Donations and legacies				61,707		61,707	41,327
Charitable activities
Charitable activities				2,374,433		2,374,433	1,740,129
Other trading activities			3	297,500		297,500	366,140
Investment income			4	47,822		47,822	12,366
Other income				7,492		7,492	5,786
Total				2,788,954		2,788,954	2,165,748
EXPENDITURE ON
Raising funds			6	132,606		132,606	123,897
Charitable activities
Charitable activities				2,906,527		2,906,527	1,965,344
Total				3,039,133		3,039,133	2,089,241
NET INCOME/(EXPENDITURE)				(250,179)		(250,179)	76,507
RECONCIUATION OF FUNDS
Total funds brought	forward			2,696,071		2,696,071	2,619,564
TOTAL FUNDS CARRIED FORWARD				2,445,892		2,445,892	2,696,071

							31.12.23	31.12.22
					Unrestricted	Restricted	Tote I	Total
					funds	fund	funds	funds
				Notes	f	f	f	6
FIXEDASSETS
Tangible assets					1,014		1,014	3,434
CURRENT ASSETS
Debtors				13	836,726		836,726	766,314
Cash at bank					2,327,108		2,327,108	2,646,660
					3,163,834		3,163,834	3,412,974
CREDITORS
Amounts falling due		within	one year	14	(718,956)		(718,956)	(720,337)
NET CURRENT ASSETS					2,444,878		2,444,878	2,692,637
TOTAL ASSETS LESS		CURRENT UABIUTIES			2,445,892		2,445,892	2,696,071
NET ASSETS					2,445,892		2,445,892	2,696,071
FUNDS				15
Unrestricted	funds:
General fund							1,951,939	2,093,432
Conference	surplus	fund					51,319	102,639
Innovation,	transformation		(kstrategic priorities				442,634	500,000
fund
							2,445,892	2,696,071
TOTALFUNDS							2,445,892	2,696,071

			Cash Flow Statement
			for the Year Ended 31December	2023
				31.12.23	31.12.22
			Notes	6	f
Cash flows from operating	activkfes
Cash generated from operations				(319,552)	227,371
Net cash (used in)/provided	by operating		activities	(319,552)	227,371
Cash flows from investing	activities
Purchase oftangible fixed	assets				(2,714)
Net cash provided by/(used	in) investing		activities		(2,714)
Change in cash and cash equivalents		in the
reporting period				(319,552)	224,657
Cash and cash equivalents	at the beginning
ofthe reporting period				2,646,660	2,422,003
Cash and cash equivalents	atthe end	ofthe
reporting period				2,327,108	2,646,660

RECONCIUATION	OF NET (EXPENDITURE)/INCOME	OF NET (EXPENDITURE)/INCOME	OF NET (EXPENDITURE)/INCOME	OF NET (EXPENDITURE)/INCOME	TO NET CASH FLOW FROM	OPERATTNG ACTIVITIES	OPERATTNG ACTIVITIES
						31.12.23	31.12.22
						f		f
Net (expenditure)/income			for the reporting	period	(as per the Statement
of Financial Activities)						(250,179)		76,507
Adjustments for:
Depreciation charges						2,420		4,640
Increase in debtors						(70,412)	(392,418)
(Decrease)/increase	in creditors					(1,381)		538,642
Net cash (used in)/provided			by operations			(319,552)		227,371
ANALYSIS OF CHANGES		IN	NET FUNDS
					At 1.1.23	Cash flow	At	31.12.23
					E	f		f
Net cash
Cash at bank					2,646,660	(319,552)	2,327,108
					2,646,660	(319,552)	2,327,108
Tote I					2,646,660	(319,552)	2,327,108

					for the Year	Ended 31	December 2023
?	DONATIONS		AND LEGACIES
							31.12.23	31.12.22
							6	f
	Gifts						61,640	41,200
	Donations						67	127
							61,707	41,327
3.	OTHER TRADING ACTIVITIES
							31.12.23	31.12.22
							6	6
	Sponsorships						297 500	366,140
4.	INVESTMENT		INCOME
							31.12.23	31.12.22
							6	f
	Investment	income					47,822	12,366
5.	INCOME FROM CHARITABLE				ACTIVmES
							31.12.23	31.12.22
							f	E
	Conference	and event surplus					185,971	515,103
	Subscriptions						397,613	412,532
	Contracts, grants, and service				level agreements		1,790,849	812,494
							2,374,433	1,740,129
	Contracts, grants, and service				level agreements,	included	in the above, are as follows:
							31.12.23	31.12.22
							f	6
	Department	of Health and		Social Care
	'Leadership	and Expert Advice on Adult Social				Care		125,267
	eLeadership	and Governance			Advice on Adult Social Care		366,942	366,942
	*Infrastructure		gr Regional	SLI			1,253,365
	Local Government Association						155,250	264,402
	IMPACT						15,292	19,800
	NE Regional	Support						26,083
	Skills for Care		—I-lealthcare	interventions				10,000
							1,790,849	812,494

					31.12.23	31.12.22
					E	f
Costs of raising sponsorship			and donations		125,180	118,279
Other costs associated	with		raising funds		7,426	5,618
Note 8					132,606	123,897
All expenditure on raising funds was unrestricted				in both the above years.
CHARITABLE ACTIVITIES		COSTS
					31.12.23	31.12.22
					E	f
Special Projects
*NE Regional Support						26,083
*LGAAssessment Tool						5,143
*LGA CHIP SLI					155,250	150,000
'LGA Winter Crisis Omicron						109,259
*Skills for Care —Healthcare			interventions			10,000
"Impact					15,292	19,800
Supportto ASC					1,436,500	325,000
Conferences Ik seminars					167,781	280,478
Sponsorship expenditure					12,897	15,056
Subscriptions					10,531	3,097
Conference distribution						81,110
Administration expenses					3,012	2,862
Bad debts					10,089	13,665
ITdevelopment costs					29,603	27,389
Professional fees					18,375	19,904
Staff travel, subsistence		and	accommodation		3,533	4,996
Support to the President					25,000	25,000
Irrecoverable VAT					30,533	63,790
Support costs (Note 8)					985,711	778,072
Depreciation					2,420	4,640
					2,906,527	1,965,344

			forthe Yea	r Ended 31De	cember 2023
8.	SUPPORT COSTS - continued
				6	f	E	E	E
	Costs of raising funds (Note
	6)		125,180	7,426	132,606	118,279	5,618	123,897
	Costs ofcharitable	activities
	(Note 7)		904,684	81,027	985,711	685,868	92,204	778,072
			1,029,864	88,453	1,118,317	804,147	97,822	901,969

		31.12.23	31.12.22
		f	f
Wages and saladies		906,956	909,304
Social security	costs	97,057	104,730
Other pension	costs	70,902	50,485
		1,074,915	1,064,519
		31.12.23	31.12.22
		6	f
Subcontractor	costs	106,998	69,415
Other staff costs		18,492	7,846
		125,490	77,261

COMPARATIVES FO	R THE STA	TEMENT OF FINANCIAL	ACTIVITIES
			Unrestricted	Restricted	Total
			funds	fund	funds
			f	E	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies			41,327		41,327
Charitable activities
Charitable activities			1,740,129		1,740,129
Other trading activities			366,140		366,140
Investment income			12,366		12,366
Other income			5,786		5,786
Total			2,165,748		2,165,748
EXPENDITURE ON
Raising funds			123,897		123,897
Charitable activities
Charitable activities			1,965,344		1,965,344
Total			2,089,241		2,089,241
NET INCOME			76,507		76,507
RECONCIUATION OF FUNDS
Total funds brought	forward		2,619,564		2,619,564
TOTAL FUNDS CARRIED FORWARD			2,696,071	-	2,696,071

12.	TANGIBLE FIXED ASSE	TS
				Computer
				equipment f
	COST
	At 1January 2023			15,745
	Disposals			(5,754)
	At 31December 2023			9,991
	DEPRECIAllON
	At 1January 2023			12,311
	Charge for year			2,420
	Eliminated on disposal			(5,754)
	At 31December 2023			8,977
	NET BOOK VALUE
	At 31December 2023			1,014
	At 31December 2022			3,434
13.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
			31.12.23	31.12.22
			E	E
	Trade debtors		786,783	320,784
	Prepayments and accrued income		49,943	445,530
			836,726	766,314

						for the Year Ended 31Decem	ber 2023
14.	CREDITORS: AMOUNTS			FALUNG		DUE WITHIN ONE YEAR
								31.12.23	31.12.22
								f	f
	Trade creditors							46,562	159,849
	Taxation and social		security					162,797	49,091
	Other creditors							509,597	511,397
								718,956	720,337
15.	MOVEMENT IN	FUNDS
								Net
								movement	At
							At 1.1.23	in funds	31.12.23
							f	f	f
	Unrestricted funds
	General fund						2,093,432	(141,493)	1,951,939
	Conference surplus		fund				102,639	(51,320)	51,319
	Innovation, transformation				S.strategic
	priorities fund						500,000	(57,366)	442,634
							2,696,071	(250 179)	2445 892
	TOTAL FUNDS						2,696,071	(250,179)	2,445,892
	Net movement	in funds,		included		in the above are as follows:
							Incoming	Resources	Movement
							resources E	expended f	in funds E
	Unrestricted funds
	General fund						2,788,954	(2,930,447)	(141,493)
	Conference surplus		fund					(51,320)	(51,320)
	Innovation, transformation				S.strategic
	priorities fund							(57,366)	(57,366)
							2,788,954	(3,039,133)	(250,179)
	TOTAL FUNDS						2,788,954	(3,039,133)	(250,179)

						Net	Transfers
						movement	between	At
					At 1.1.22	in funds	funds	31.12.22
					6	E	E	6
Unrestricted		funds
General	fund				2,619,564	76,507	(602,639)	2,093,432
Conference		surplus	fund				102,639	102,639
Innovation,		transformation		&strategic
priorities	fund						500,000	500,000
					2,619,564	76,507		2,696,071
TOTALFUNDS					2,619,564	76,507		2,696,071

		Incoming	Resources	Movement
		resources f	expended f	in funds f
Unrestricted	funds
Generalfund		2,165,748	(2,089,241)	76,507
TOTAL FUNDS

					Net	Transfers
					movement	between	At
				At 1.1.22	in funds	funds	31.12.23
				6	E	E	E
Unrestricted	funds
General fund				2,619,564	(64,986)	(602,639)	1,951,939
Conference	surplus	fund			(51,320)	102,639	51,319
Innovation,	transformation		IEstrategic
priorities fund					(57,366)	500,000	442,634
				2,619,564	(173,672)		2,445,892
TOTALFUND	S			2,619,564	(173,672)		2,445,892

				Incoming	Resources	Movement
				resources 6	expended f	in funds f
Unrestricted	funds
General fund				4,954,702	(5,019,688)	(64,986)
Conference	surplus	fund			(51,320)	(51,320)
Innovation,	transformation		gr strategic
priorities fund					(57,366)	(57,366)
				4,954,702	(5,128,374)	(173,672)
TOTAL FUNDS				4,954,702	(5,128,374)	(173,672)

			Detailed Statement of Financial Activities
			for the Year Ended 31December 2023
				31.12.23	31.12.22
				f	6
INCOME AND	ENDOWMENTS
Donations and	legacies
Gilts				61,640	41,200
Donations				67	127
				61,707	41,327
Other trading	activities
Sponsorships				297,500	366,140
Investment income
Investment income				47,822	12,366
Charitable activities
Conference and event surplus				185,971	515,103
Subscriptions				397,613	412,532
Contracts, grants &agreements				1,790,849	812,494
				2,374,433	1,740,129
Other income
Other income				7,492	5,786
Total incoming	resources			2,788,954	2,165,748
EXPENDITURE
Raising donations and legacies
LGA Services SLA				4,624	3,784
Accommodation/Licence		Costs		2,772	1,833
Wages				95,613	87,371
Social security				10,191	6,814
Pensions				7,445	11,402
Subcontractor	costs			9,989	12,300
Recruitment expenses				1,546	268
Stalf Training &Development				396	120
Eye care Costs					5
Key Partnership	Working	Costs		30
				132,606	123,897

	Detailed Statement	of Financial Activities
	for the Year Ended	31December 2023
			31.12.23	31.12.22
			E	E
Raising donations and legacies
Charitable activities
Wages			811,343	821,934
Social security Pensions			86,866 63,457	93,328 43,672
Insurance			1,327	1,333
Postage and stationery			1,349	724
Sundries			1,664	1,966
Subscriptions			10,531	3,097
Travelling expenses			3+33	4,996
Conference and Events Surplus			166,189	337,797
Accommodation/Licence	Costs		23,628	24,567
LGA Services SLA			39,411	50,708
Support to President			25,000	25,000
Sponsored Events			12,897	15,056
Trustee Meeting Expenditure			212	1,182
VAT recharge			30,533	63,790
Distribution ofCharitable	Funds (Support to ASC)		1,436,500	325,000
Recruitment Expenses			13,179	5,084
Staff Training &.Development			3,371	2,280
Eyecare Costs				90
Audit Fees			8,000	8,650
Accountancy Fees			2,000	2,260
Professional Fees			18375	19,980
Bad Debt Write Off			3,139	911
Bad Debt Provision			6,950	12,754
Computer and Software			29,603	27,389
Subcontractor costs			97,009	57,115
Trustees'expenses			6,191	3,428
Bank charges			1,592	6,613
Key Partnership Working	Costs		258
Computer equipment			2,420	4,640
			2,906,527	1,965,344
Total resources expended			3,039,133	2,089,241
Net (expenditure)/income			(250,179)	76,507