REGISTERED CHARITY NUMBER: 517091
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR SANDWELL MULTI CARE GROUP
E R Grove & Co Limited Grove House Coombs Wood Court Steel Park Road Halesowen West Midlands B62 8BF
SANDWELL MULTI CARE GROUP
## CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
|||Page||
|---|---|---|---|
|Report of the Trustees||1||
|Independent Examiner's Report||2||
|Statement of Financial Activities||3||
|Balance Sheet||4||
|Cash Flow Statement||5||
|Notes to the Cash Flow Statement||6||
|Notes to the Financial Statements|7|to|11|
|DetailedStatementofFinancialActivities|12|to|13|
## SANDWELL MULTI CARE GROUP
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).
## OBJECTIVES AND ACTIVITIES
## Objectives and aims
The chanty delivers a variety of services to both children and adults who live in the Sandwell Borough who have severe learning disabilities and / or additional difficulties.
The Charity's work is based around providing an individualised care and support service, which meet the needs of the individuals and their families. We aim to ensure that each individual receives a positive experience.
## STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
517091
Principal address 14 Brook House Brook Street Business Centre Brook Street Tipton West Midlands DY4 9DD Trustees Mrs J Poole Chair Mrs D Rabone Secretary Mrs S Owen Vice Chair Mr A Owen Trustee Mr P Bennett Treasurer Mrs C Wheatley Trustee Mrs D Westcott Trustee Mrs R Parkes Trustee (appointed 19.8.24)
## Independent Examiner
E R Grove & Co Limited Grove House Coombs Wood Court Steel Park Road Halesowen West Midlands B62 8BF
## PUBLIC BENEFIT
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities.
Approved by order of the board of trustees on 12 November 2025 and signed on its behalf by:
Mrs J Poole - Trustee , DPMOSLR
Page 1
## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SANDWELL MULTI CARE GROUP
## Independent examiner's report to the trustees of Sandwell Multi Care Group
| report to the charity trustees on my examination of the accounts of Sandwell Multi Care Group (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. | can confirm that | am qualified to undertake the examination because | am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- ii 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.
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## Steven Lomas
E R Grove & Co Limited Grove House Coombs Wood Court Steel Park Road Halesowen West Midlands B62 8BF
Dat6? ssscsssnnsemeanesnseeawemaeesascnees
Page 2
SANDWELL MULTI CARE GROUP
## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
|||||2025|2024|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
||Notes|£|£|£|£|
|INCOME AND ENDOWMENTS FROM||||||
|Donations and legacies|2|592,078|:|592,078|579,099|
|Other trading activities|3|18,088|-|18,088|19,877|
|Investment income|4|6,297|-|6,297|5,286|
|Total||616,463|-|616,463|604,262|
|EXPENDITURE ON||||||
|Raising funds|5|631,168|-|631,168|604,377|
|NET INCOME/(EXPENDITURE)||(14,705)|-|(14,705)|(115)|
|RECONCILIATION OF FUNDS||||||
|Total funds brought forward||263,900|-|263,900|264,015|
|TOTALFUNDSCARRIEDFORWARD||249,195|-|249,195|263,900|
The notes form part of these financial statements
Page 3
## SANDWELL MULTI CARE GROUP
## BALANCE SHEET 31 MARCH 2025
|||||2025|2024|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
||Notes|£|£|E|£|
|FIXED ASSETS||||||
|Investment property|10|62,384|-|62,384|62,384|
|CURRENTASSETS||||||
|Debtors
Cash at bank and in hand|11|60,009
149,204|-
.|60,009
149,204|54,347
165,924|
|||209,213|-|209,213|220,271|
|CREDITORS||||||
|Amounts falling due within one year|12|(22,402)|-|(22,402)|(18,755)|
|NETCURRENTASSETS||186,811|-|186,811|201,516|
|TOTALASSETS LESS CURRENT LIABILITIES||249,195|-|249,195|263,900|
|NETASSETS||249,195|-|249,195|263,900|
|FUNDS|13|||||
|Unrestricted funds||||249,195|263,900|
|TOTALFUNDS||||249,195|263,900|
The financial statements were approved by the Board of Trustees and authorised for issue on aft. Sleovember..%3. and were signed on its behalf by:
Mrs J Poole - Trustee
**----- Start of picture text -----**
iv
**----- End of picture text -----**
**----- Start of picture text -----**
Mr Pi
**----- End of picture text -----**
The notes form part of these financial statements
Page 4
SANDWELL MULTI CARE GROUP
## CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025
|||2025|2024|
|---|---|---|---|
||Notes|£|£|
|Cash flows from operating activities||||
|Cash generated from operations|1|(17,150)|(3,684)|
|Netcash used in operating activities||(17,150)|(3,684)|
|Cash flows from investing activities||||
|Interest received||430|287|
|Netcash provided by investing activities||430|287|
|Change in cash and cash equivalents in||||
|the reporting period||(16,720)|(3,397)|
|Cash and cash equivalents at the||||
|beginning ofthe reporting period||165,924|169,321|
|Cash and cash equivalents at the end of||||
|thereportingperiod||149,204|165,924|
The notes form part of these financial statements
Page 5
15 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
## SANDWELL MULTI CARE GROUP
## NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025
||2025|2024|
|---|---|---|
||£|£|
|Net expenditure for the reporting period (as per the Statement of|||
|Financial Activities)|(14,705)|(115)|
|Adjustments for:|||
|Interest received|(430)|(287)|
|Increase in debtors|(5,662)|(12,608)|
|Increase in creditors|3,647|9,326|
|Netcashusedinoperations|(17,150)|(3,684)|
## 2
## ANALYSIS OF CHANGES IN NET FUNDS
||At 1.4.24|Cash flow|At 31.3.25|
|---|---|---|---|
||£|£|£|
|Net cash||||
|Cash at bank and in hand|165,924|(16,720)|149,204|
||165,924|(16,720)|149,204|
|Total|165,924|(16,720)|149,204|
Total
The notes form part of these financial statements
Page 6
4: ACCOUNTING POLICIES
## SANDWELL MULTI CARE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and_ the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Investment income is earned through holding assets for investment purposes including interest and rent. Where the amount can be measured reliably, investment income is recorded net of costs.
## Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Allocation and apportionment of costs Costs are allocated between direct charitable and other expenditure according to the nature of the cost. Where items involve more than one category they are apportioned between the categories according to the nature of the cost. A detailed analysis of the allocation of costs is given in the notes to the accounts.
## Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.
## Taxation
Any surplus of the charity's income over expenditure is applied solely for the purposes of the chanty and_ its activities are the primary purpose of the charity. Accordingly, the charity is exempt from liability to taxation.
## Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## Pension costs and other post-retirement benefits
||Pension costs and other post-retirement benefits|||
|---|---|---|---|
||The charity operates a defined contribution pension scheme.|Contributions payable to the|charity's
pension|
||scheme are charged to the Statement of Financial Activities in the|period to which they relate.||
|2.|DONATIONS AND LEGACIES|||
|||2025|2024|
|||£|£|
||Donations and gifts|3,362|7,049|
||Local authority
/ Direct payments|588,716|572,050|
|||592,078|579,099|
Page 7
continued...
## SANDWELL MULTI CARE GROUP
## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
|3:|OTHER TRADING ACTIVITIES||||||
|---|---|---|---|---|---|---|
||||||2025|2024|
||||||£|£|
||Shop income||||18,088|19,877|
|4.|INVESTMENT INCOME||||||
||||||2025|2024|
||||||£|£|
||Bungalow rents received||||17,829|14,733|
||Bungalow expenditure||||(11,962)|(9,734)|
||Deposit account interest||||430|287|
||||||6,297|5,286|
|5.|RAISING FUNDS||||||
||Raising donations and legacies||||||
||||||2025|2024|
||||||E|£|
||Staffcosts||||369,819|338,859|
||Support costs||||255,418|260,464|
||||||625,237|599,323|
||Other trading activities||||||
||||||2025|2024|
||||||£|ra|
||Purchases||||5,931|5,054|
||Aggregate amounts||||631,168|604,377|
|6.|SUPPORT COSTS||||||
||||||Governance||
|||Management|Finance|Other|costs|Totals|
|||£|£|£|£|E|
||Raising donations and||||||
||legacies|245,817|1|4,260|5,340|255,418|
Us TRUSTEES' REMUNERATION AND BENEFITS
There was no remuneration paid to trustees during the year.
## Trustees’ expenses
## There were no expenses reimbursed to trustees’ during 2025 (2024: ENil).
During the year the company paid £4,320 (2024: £4,320) to Owen & Co (Accountants) Limited for the provision of payroll and pension services. Adrian Owen (trustee) has a controlling interest in Owen & co (Accountants) Limited.
The trustees believe the service meets the conditions to allow the charity to pay a trustee or connected person for providing a service to the charity.
Page 8
continued...
SANDWELL MULTI CARE GROUP
8.
## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
## STAFF COSTS
|8.|STAFF COSTS||||
|---|---|---|---|---|
||||2025|2024|
||||£|£|
||Wages and salaries||497,555|467,830|
||Social security costs||30,102|26,514|
||Other pension costs||7,748|7,203|
||||535,405|501,547|
||The average monthly number ofemployees during the yearwas as follows:||||
||||2025|2024|
||Administrative and support staff||31|32|
||No employees received emoluments in excess of£60,000.||||
|9.|COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES||||
|||Unrestricted|Restricted|Total|
|||fund|fund|funds|
|||£|£|£|
||INCOME AND ENDOWMENTS FROM||||
||Donations and legacies|579,099|-|579,099|
||Other trading activities|19,877|-|19,877|
||Investment income|5,286|-|5,286|
||Total|604,262|-|604,262|
||EXPENDITURE ON||||
||Raising funds|604,377|-|604,377|
||NET INCOME/(EXPENDITURE)|(115)|-|(115)|
||RECONCILIATION OF FUNDS||||
||Total funds brought forward|264,015|-|264,015|
||TOTAL FUNDS CARRIED FORWARD|263,900|.|263,900|
|10.|INVESTMENT PROPERTY||||
|||||£|
||FAIR VALUE||||
||At 1 April 2024||||
||and 31 March 2025|||71,692|
||AMORTISATION||||
||At 1 April 2024||||
||and 31 March 2025|||9,308|
||NET BOOK VALUE||||
||At 31 March 2025|||62,384|
||At31March2024|||62,384|
Page 9
continued...
SANDWELL MULTI CARE GROUP
## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
|11%|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||
|---|---|---|---|---|
||||2025|2024|
||||£|a|
||Outstanding contract income||54,575|49,402|
||Prepayments and accrued income||5,434|4,945|
||||60,009|54,347|
|12.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||
||||2025|2024|
||||£|£|
||Trade creditors||13,152|10,040|
||Taxation and social security||7,036|6,413|
||Other creditors||2,214|2,302|
||||22,402|18,755|
|13;|MOVEMENT IN FUNDS||||
||||Net||
||||movement|At|
|||At 1.4.24|in funds|31.3.25|
|||£|£|£|
||Unrestricted funds||||
||General fund|263,900|(14,705)|249,195|
||TOTAL FUNDS|263,900|(14,705)|249,195|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||Unrestricted funds||||
||General fund|616,463|(631,168)|(14,705)|
||TOTAL FUNDS|616,463|(631,168)|(14,705)|
||Comparatives for movement in funds||||
||||Net||
||||movement|At|
|||At 1.4.23|in funds|31.3.24|
|||£|£|£|
||Unrestricted funds||||
||General fund|264,015|(115)|263,900|
||TOTALFUNDS|264,015|(115)|263,900|
Page 10
continued...
SANDWELL MULTI CARE GROUP
## NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
## 13: MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|604,262|(604,377)|(115)|
|TOTAL FUNDS|604,262|(604,377)|(115)|
|A current year 12 months and prior year 12 months combined position is as follows:||||
|||Net||
|||movement|At|
||At 1.4.23|in funds|31,3:25|
||£|£|£|
|Unrestricted funds||||
|General fund|264,015|(14,820)|249,195|
|TOTALFUNDS|264,015|(14,820)|249,195|
A current year 12 months and prior year 12 months combined position is as follows:
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|1,220,725|(1,235,545 )|(14,820)|
|TOTAL FUNDS|1,220,725|(1,235,545)|(14,820)|
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 11
## SANDWELL MULTI CARE GROUP
## DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
|FOR THE YEAR ENDED|31 MARCH 2025||
|---|---|---|
||2025|2024|
||£|es|
|INCOMEAND ENDOWMENTS|||
|Donations and legacies|||
|Donations and gifts|3,362|7,049|
|Local authority
/ Direct payments|588,716|572,050|
||592,078|579,099|
|Other trading activities|||
|Shop income|18,088|19,877|
|Investment income|||
|Bungalow rents received|17,829|14,733|
|Bungalow expenditure|(11,962)|(9,734)|
|Depositaccount interest|430|287|
||6,297|5,286|
|Total incoming resources|616,463|604,262|
|EXPENDITURE|||
|Raising donations and legacies|||
|Wages
Social security|351,145
18,674|323,396
15,463|
||369,819|338,859|
|Other trading activities|||
|Shop expenses|5,931|5,054|
|Support costs|||
|Management|||
|Wages|146,410|144,434|
|Social security|11,428|11,051|
|Pensions|7,748|7,203|
|Insurance|10,305|9,716|
|Travelling
Telephone|42,771
4,154|42,883
4,217|
|Postage and stationery|1,582|1,133|
|Contribution to upkeep of premises|16,353|24,629|
|Sundries
Consultancy|1,343
3;723|1,374
3,723|
||245,817|250,363|
|Finance|||
|Bank charges|1|379|
|Other|||
|Care standard expenses|3,233|3,306|
|Care attendants expenses|1,027|1,076|
||4,260|4,382|
|Governance costs|||
|Accountancy|5,340|5,340|
This page does not form part of the statutory financial statements
Page 12
SANDWELL MULTI CARE GROUP
## DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
**----- Start of picture text -----**
||||
|---|---|---|
|Total|resources|expended|
|Net expenditure|
**----- End of picture text -----**
**----- Start of picture text -----**
|||
|---|---|
|2025|2024|
|£|£|
|631,168|604,377|
|(14,705)|(115)|
**----- End of picture text -----**
This page does not form part of the statutory financial statements
Page 13