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2023-12-31-accounts

REGISTERED COMPANY NUMBER: 1976639 (England and Wales) REGISTERED CHARITY NUMBER: 517222

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Priory Project Limited

Ashmole and Co. W:lliamston House

7 Goat Street Haverfordwest Pembrokeshire SA61 IPX

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Priory Project Limited

Contents of the Financial Statements for the Year Ended 31 December 2023

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||||||||| |---|---|---|---|---|---|---|---| |Page| |Report|of the|Trustees|1|to|2| |Independent|Examiner's|Report|3| |Statement|of Financial|Activities|4| |Balance|Sheet|5|to|6| |Cash|Flow|Statement|7| |Notes|to|the Cash|Flow|Statement|8| |Notes|to|the|Financial|Statements|9|to|15| |Detailed|Statement|of Financial|Activities|16|to|17|

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Priory Project Limited

Report of the Trustees for the Year Ended 31 December 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. 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

To promote, empower and support, the well being of people with learning disabilities, within a home environment, in county of Pembrokeshire.

Significant activities

The principal activity of the company during the year was the operation of a registered home for adults with learning disabilities.

Priory Project provides life skill training opportunities and support for a better quality of life for our residents. We work with our residents to encourage them to become as independent as possible according to their ability. Residents are supported by staff who offer the highest possible standard of care. Residents have choice and are encouraged to make decisions for themselves in all matters. It is considered that these activities further the charity's purposes for the public benefit.

Public benefit

We have referred to the guidance contained in the Charity Commissions general guidance on public benefit when reviewing our aims and objectives and in planning out future activities.

FINANCIAL REVIEW

Financial position

The charity has made a profit during the year. Throughout the year the charity has recruited two extra member of staff, whilst the resident numbers have fallen by two.

Reserves policy

The trustees have a policy to ensure that sufficient reserves are maintained at all times in order to ensure that the charity may continue operating during periods of reduced or uncertain funding sources.The current level of free reserves amounts to £583,673 (2022 - £574,462) which equates to approximately 13 months of normal charitable expenditure.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Memorandum and Articles of Association incorporated 13th January 1986 as amended by special resolution of Sth September 2007.

Organisational structure

The organisation is managed by the board of trustees who, along with the manageress of the home hold regular meetings to review the charity's progress. The trustees are all unpaid from the charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 1976639 (England and Wales)

Registered Charity number

S17222

Page |

Priory Project Limited

Report of the Trustees for the Year Ended 31 December 2023

Registered office Priory House Lower Priory Milford Haven Pembrokeshire SA73 3UA

Trustees P Carlquist Dr K Read R Pereira (resigned 3.10.23) S Hicks (resigned 16.5.23) Ms L Turner Ms K Gray Mrs P A Harry (appointed 23.2.23) W Skeels (appointed 3.10.23)

Independent Examiner Ashmole and Co. Williamston House 7 Goat Street Haverfordwest Pembrokeshire SA61 1PX

Approved by order of the board of trustees on 14 May 2024 and signed on its behalf by:

Ms L Turner - Trustee

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Independent Examiner's Report to the Trustees of Priory Project Limited

Independent examiner's report to the trustees of Priory Project Limited (‘the Company’) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  2. the accounts have not been prepared in accordance with the methods and principles of the Statement of Reconimended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

  3. I 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.

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W G Hughes

The Association of Chartered Certified Accountants

Ashmole and Co. Williamston House 7 Goat Street Haverfordwest Pembrokeshire SA61 1PX ‘t

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Priory Project Limited

Statement of Financial Activities for the Year Ended 31 December 2023

Sd 223 SL k2.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ 5 £ £
INCOME AND ENDOWMENTS FROM
Charitable activities 3
Operation ofRegistered Home 647,261 - 647,261 529,791
Investment income 2 4,056 - 4,056 2,797
Other income 2,751 - 2,751 988
Total 654,068 - 654,068 533,576
EXPENDITURE ON
Charitable activities 4
Operation ofRegisteredHome 536,284 - 536,284 440,695
NETINCOME 117,784 - 117,784 92,881
Transfers between funds 13 (70,469) 70,469 - -
Netmovement in funds 47,315 70,469 117,784 92,881
RECONCILIATION OF FUNDS
Total funds brought forward 805,375 - 805,375 712,494
TOTALFUNDSCARRIEDFORWARD 852,690 70,469 923,159 805,375

The notes form part of these financial statements

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Priory Project Limited

Balance Sheet

- 31 December 2023
31.12.23 31.12.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 10 269,017 - 269,017 230,913
CURRENT ASSETS
Debtors 1] 94,379 - 94,379 16,967
Cash atbankand in hand 502,034 70,469 572,503 568,258
596,413 70,469 666,882 585,225
CREDITORS
Amounts fallingdue withinoneyear 12 (12,740) - (12,740) (10,763)
NETCURRENTASSETS 583,673 70,469 654,142 574,462
TOTAL ASSETS LESS CURRENT
LIABILITIES 852,690 70,469 923,159 805,375
NETASSETS 852,690 70,469 923,159 805,375
FUNDS 13
Unrestricted funds 852,690 805,375
Restricted funds 70,469 -
TOTALFUNDS 923,159 805,375

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

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Priory Project Limited

Balance Sheet - continued 31 December 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 14 May 2024 and were signed on its behalf by:

a

L Turner - Trustee

The notes form part of these financial statements

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Priory Project Limited

Cash Flow Statement
for the Year Ended 31 December 2023
31.12.23 31.12.22
Notes £ £
Cash flows from operating activities
Cash generated from operations 39,326
Net cash provided by operating activities 55,326 100,395
Cash flows from investing activities
Purchase oftangible fixed assets (58,937) (9,307)
Sale oftangible fixed assets 3,800 -
Interest received 4,056 2,197
Netcash used in investing activities (51,081) (6,510)
Change in cash and cash equivalents in the
reporting period 4,245 93,885
Cash and cash equivalents at the beginning
ofthe reporting period 568,258 474,373
Cash and cash equivalents at the end ofthe the
reportingperiod 572,503 568,258

The notes form part of these financial statements

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Priory Project Limited

  1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Notes to the Cash Flow Statement for the Year Ended 31 December 2023

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |31:12:23|31.1222| |£|£| |Net|income|for|the|reporting|period|(as|per|the|Statement|of|Financial| |Activities)|117,784|92,881| |Adjustments|for:| |Depreciation|charges|18,622|6,533| |Profit on|disposal|of fixed|assets|(1,589)|-| |Interest|received|(4,056)|(2,797)| |Increase|in|debtors|(77,412)|(3,605)| |Increase|in|creditors|1,977|7,383| |Net|cash|provided|by|operations|55,326|100,395|

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ANALYSIS OF CHANGES IN NET FUNDS

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|||||||| |---|---|---|---|---|---|---| |At|1.1.23|Cash|flow|At|31.12.23| |£|£|£| |Net|cash| |Cash|at bank|and|in hand|568,258|4,245|572,503| |568,258|4,245|572,503| |Total|568,258|4,245|572,503|

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The notes form part of these financial statements

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Priory Project Limited

1s ACCOUNTING POLICIES

Notes to the Financial Statements

for the Year Ended 31 December 2023

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% straight line Improvements to property - 2% on cost Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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Priory Project Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

2. INVESTMENTINCOME
31.12.23 31.12.22
£ £
Deposit account interest 4,056 2,797
3. INCOME FROM CHARITABLE ACTIVITIES
3112.23 31.12.22
Activity £ £
Resident fees Operation ofRegistered Home 647,261 529,791
4. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 5) Totals
£ f £
Operation ofRegisteredHome 500,071 36,213 536,284
5. SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Operation ofRegisteredHome 32,822 3,391 36,213
6. NETINCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.23 31.12.22
£ £
Depreciation -owned assets 18,622 6,533
Surplus on disposal offixed assets (1,589) -
ve TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 December 2023 nor for the year ended
31December2022.

Trustees' expenses

31.12.23 31.12.22
£ £
Trustees' expenses 12 -

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Priory Project Limited

Notes to the Financia] Statements - continued for the Year Ended 31 December 2023

8. STAFF COSTS
31.12.23 31.12.22
£ £
Wages and salaries 379,412 340,870
Otherpension costs 10,093 8,696
389,505 349,566
The average monthly number ofemployees during the yearwas as follows:
31.12.23 $1.12:22
Support staff 10 8
Maintenance manager 1 1
Deputy manager 1 1
Registered manager J ]
13 il
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
Charitable activities
Operation ofRegistered Home 529,791 - 529,791
Investment income 2,797 - 2,797
Other income 988 - 988
Total 533,576 - 533,576
EXPENDITURE ON
Charitable activities
Operation ofRegisteredHome 440,695 - 440,695
NET INCOME 92,881 - 92,881
RECONCILIATION OF FUNDS
Total funds brought forward 712,494 - 712,494
TOTAL FUNDS CARRIEDFORWARD 805,375 - 805,375
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%

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Priory Project Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

10. TANGIBLE FIXED ASSETS

Improvements
Freehold to Plant and
property property machinery
£ £ £
COST
At 1 January 2023 236,673 2,835 21,132
Additions - 3,955 2,048
Disposals - - -
At31 December2023 236,673 6,790 23,180
DEPRECIATION
At 1 January 2023 28,535 228 15,438
Charge foryear 2,233 136 1,161
Eliminated on disposal - - -
At 31 December2023 30,768 364 16,599
NET BOOK VALUE
At 31 December2023 205,905 6,426 6,581
At 31 December2022 208,138 2,607 5,694
Fixtures
and Motor Computer
fittings vehicles equipment Totals
. £ £ £ £
COST
At January2023 67,656 25,787 2,885
Additions
Disposals
3,483
-
48,693
(15,295)
758
-
58,937
(15,295)
At 31 December2023 71,139 59,185 3,643 400,610
DEPRECIATION
At 1 January 2023 56,712 23,534 1,608 126,055
Charge foryear 2,164 12,184 744 18,622
Eliminated on disposal - (13,084) - (13,084)
At 31 December 2023 58,876 22,634 2,352 131,593
NET BOOKVALUE
At 31 December 2023 12,263 36,551 1,291 269,017
At31December2022 10,944 2,253 1277 230,913

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Priory Project Limited

11, DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

31.12.23 31.12.22
£ £
Trade debtors 69,064 11,890
Prepayments and accrued income 25,315 5,077
94,379 16,967
12; CREDITORS: AMOUNTS FALLING DUE WITHINONEYEAR YEAR
S1.12:25 31.1222
£ £
Trade creditors 657 401
Social security and othertaxes 7,834 7,662
Other creditors 1,744 -
Accrued expenses 2,505 2,700
12,740 10,763
15: MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.23 in funds funds 31.12.23
£ £ £ £
Unrestricted funds
General fund 805,375 117,784 (70,469) 852,690
Restricted funds
Residents mobility fees ~ - 70,469 70,469
TOTALFUNDS 805,375 117,784 - 923,159
Netmovement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 654,068 (536,284) 117,784
TOTAL FUNDS 654,068 (536,284) 117,784
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Priory Project Limited

  1. MOVEMENT IN FUNDS- continued

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

Comparatives for movement in funds

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Net| |movement|At| |At|1.1.22|in|funds|31.12.22| |£|£|£| |Unrestricted|funds| |General|fund|712,494|92,881|805,375| |TOTAL FUNDS|712,494|92,881|805,375| |Comparative|net movement|in|funds,|included|in|the|above|are|as|follows:| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|FS|£| |Unrestricted|funds| |General|fund|533,576|(440,695)|92,881| |TOTAL FUNDS|533,576|(440,695)|92,881| |A|current year year|12|months|and|prior year year|12|months|combined|position|is|as|follows:| |Net|Transfers| |movement|between|At| |At|1.1.22|in|funds|funds|31.12.23| |£|£|a2|£| |Unrestricted|funds| |General|fund|712,494|210,665|(70,469)|852,690| |Restricted|funds| |Residents|mobility|fees|-|-|70,469|70,469| |TOTAL FUNDS|712,494|210,665|-|923,159|

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

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Priory Project Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

13. MOVEMENT IN FUNDS- continued

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
£ £ if
Unrestricted funds
General fund 1,187,644 (976,979) 210,665
TOTALFUNDS 1,187,644 (976,979) 210,665

14, RELATED PARTY DISCLOSURES

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

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Priory Project Limited

Detailed Statement ofFinancial Activities
for the Year Ended 31 December2023
31.12.23 Non a)
£ £
INCOMEANDENDOWMENTS
Investment income
Deposit account interest 4,056 2,797
Charitable activities
Resident fees 647,261 529,791
Other income
Gain on sale oftangible fixed assets 1,589 -
Other income 1,162 988
2,751 988
Total incoming resources 654,068 533,576
EXPENDITURE
Charitable activities
Trustees' expenses 12 -
Wages 379,412 340,870
Pensions 10,093 8,696
Housekeeping 25,402 15,378
Holidays for residents 9,141 6,306
Personal allowance 12,564 11,028
Light& heat 11,667 7,153
Rates& water 3,295 3,771
Insurance 6,963 3,938
Repairs & renewals 18,560 12,752
Agency staff 4,340 -
Depn offreehold property 2,233 2,233
property 136 57
Depn ofplant& machinery 1,161 1,005
Depn offixture& fittings 2,164 1,931
Depn ofmotor vehicles 12,184 W5
Depn ofcomputer equipment 744 556
500,071 416,425
Support costs
Management
Telephone 4,012 3,151
Stafftraining 3-175 1,999
Sundries 1,557 886
Carriedforward 8,744 6,036

This page does not form part of the statutory financial statements

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Priory Project Limited

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|||||||| |---|---|---|---|---|---|---| |Detailed|Statement|of Financial|Activities| |for|the|Year|Ended|31|December|2023| |31.12.23|31.12.22| |£|£| |Management| |Brought|forward|8,744|6,036| |Motor|expenses|6,241|4,477| |Printing &|stationery|4,503|2,260| |Licences &|subscriptions|2,498|1,691| |DBS|Checks|2.723|1,413| |Bank|charges|16]|149| |Legal|fees|6,315|2,888| |Professional|fees|1,637|2,188| |32,822|21,102| |Governance|costs| |Accountancy|fees|2,160|2,046| |Payroll|fees|1,231|1,122| |3,391|3,168| |Total|resources|expended|536,284|440,695| |Net income|117,784|92,881|

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This page does not form part of the statutory financial statements

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