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2022-03-31-accounts

COMMUNITY INTEGRATED CARE

(A Company Limited by Guarantee)

REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

Charity Registration Number: 519996
OSCR Number: SC039671
Company Registration Number: 02225727

Community Integrated Care – Year ended 31 March 2022 2021/2022 Report and Financial Statements

1. Introduction

2. Trustees Report

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1. Introduction

1.1 Voice of the People We Support and their Families

Our Quality Advisors are a group of people we support, who are employed by the Charity as experts in providing feedback on the care and support delivered by the Charity. Pre-pandemic, their primary role was to visit services and complete quality audits, providing the Charity with the benefit of their experience and wisdom.

During the year, they have continued with their audits, which have been facilitated remotely via Teams. In recent months, they have been able to visit services again and have welcomed the opportunity to meet with people in person once again and see at first-hand the support they are being given. They have also continued to support with policy development and the creation of accessible information, both in the form of video presentations and written pieces. They have also supported the Care and Support Plan project, sharing their insight into what makes a good support plan and what they want/don’t want from support staff, and assisted with the induction of the new Assessment and Intervention Practitioner team.

A new Participation Specialist has recently been recruited, who will be supporting the Quality Advisors in setting-up VOICE groups in every region, starting in the South region. These groups will allow the Charity to hear from the people supported and their families, with the objective of improving the standard and delivery of care still further.

1.2 GameChangers’ Statement

GameChangers is the Charity’s employee forum, made up of sixty colleagues from around the organisation who represent the views of their colleagues on the issues that matter to them most. They play a key role in supporting and advising the Executive Team and Senior Leadership Team on a variety of topics and projects.

During the year, as well as recruiting and training its own new members, GameChangers has supported a wide range of business-critical projects, including:

In October 2022, GameChangers will host a presentation stand at the Charity’s Best Lives Possible Roadshow for Leaders, with a view to encouraging further participation and engagement with the forum across the organisation.

1.3 Chair’s Statement

The year 2021/22 has been the most challenging year in our history - a statement which some of our friends and colleagues might feel still doesn’t quite set the scale of the challenges faced up to and dealt with.

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So, let me start again by saying thank you to everyone involved for their resilience and courage in keeping so many safe and well, whilst acknowledging the severe challenges that the Covid-19 pandemic has brought.

I would like to take this opportunity to focus on a few areas of our work, which have a particular resonance with me, and on which further details are set out within this report.

Developing our ability to actively seek out and hear the voices of the people we support, as well as colleagues, is hugely important, and so it has been a personal pleasure to have been able to visit services again and to join one of our leadership development programmes. We now open each Board meeting with a perspective from the frontline, and together with greater Trustee involvement with our influential GameChangers forum, we are better able to benefit from important insights and challenges.

Not least in our achievements throughout the year has been the work to refresh our ambitious strategy - the heart of which is to get even better at improving the lives of everyone we support. I would like to pay tribute to my fellow Trustees and to Mark Adams and his Executive Team, for the significant work they have done on this, which has been even more impressive during a time of pandemic.

The focus we have on improving the working lives of colleagues is a key priority, and I was pleased that our Charity was in a position to deliver a very significant pay and wellbeing investment. We are committed to calling for fair and just pay and recognition for colleagues, and our work with sector partners to highlight this continues.

I am keen that our work in the area of diversity and inclusion brings real and lasting change and I am very encouraged by the efforts we are putting into delivering our equality, diversity and inclusion plan – “A Place I Belong”.

Finally, I would like to say a specific thank you to those Trustees who finished their term of service during the year. We are sorry to have said farewell, but we are hugely grateful for their advice, guidance and challenge over the years. In welcoming new Trustees to the Board, I am confident that our governance will be refreshed and that our bold ambitions will be in good hands.

Let us look forward to the coming year with confidence and a realistic sense of excitement around developments yet to come.

1.4 Chief Executive Officer’s Statement

It is my privilege to showcase in this report the incredible achievements of the Charity during 2021/22. Despite adversity, our Charity has triumphed – not only in keeping people safe and well, but by innovating, creating life-changing experiences and investing heavily in our colleagues.

Like the year before it, 2021/22 has proved to be a journey of many ups and downs. Whilst we witnessed the huge success of the UK’s vaccination roll-out, our Charity endured further waves of Covid-19 and, devastatingly to us all, lost more treasured members of the Community Integrated Care family.

In March 2021, one year on from the first national lockdown, we joined the country in marking the National Day of Reflection - a poignant moment that will forever live in our memories. We paid

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tribute to the much-loved people that we have lost throughout the pandemic by launching our own Community Integrated Care Memory Wall, to ensure their legacies live on.

In September 2021, we said farewell to our Older Peoples (EachStep) services, as they embarked on a new future, transferring to a specialist care provider. After delivering older people’s care in our communities for the last three decades, this was a bittersweet moment in our Charity’s history, and for me personally. Whilst we hope a positive move for everyone involved, it goes without saying that it was exceptionally sad to say goodbye to our incredible teams. I would therefore like to thank everyone again for their dedication and commitment and wish them the very best for the future.

Throughout all this, thanks to the unrelenting efforts of our people, our Charity has rallied on. A key highlight for me has been our continued fight for fair pay for social care, something you can read more about in the early chapters of this report. In July 2021, we launched our landmark “Unfair To Care” report, which was a significant step in this journey. Our social care workers deliver an essential role in society, they are highly skilled, technical and responsible, doing complex work every day, but their pay does not reflect this. I would like to thank our colleagues who bravely opened-up about the financial hardships they have faced, our partners for supporting us and sharing in this research, and every single person in our communities who contacted their MP and shared our ‘Unfair To Care’ report in their own personal networks.

It has also been an honour in 2021 to oversee the development of a brand-new five-year organisational strategy – Best Lives Possible.

Best Lives Possible is a promise to the people we support, and the people who support them, as well as a reminder to everyone else, of why we exist. By evolving our brilliant We Dare strategy and building on the superb work we have already achieved, Best Lives Possible will take our Charity to the next level, elevating everything we do and placing us at the forefront of our sector. You can read more about our bold ambitions in this area within this report.

Witnessing the progress already achieved under our new five-year strategy gives me great pride and excitement for the future. The early chapters of this report chart the first steps in this journey – how we have stood up for our sector, supported our colleagues, innovated in our services and engaged our communities - and I look forward to seeing everything still to come in the years ahead.

Finally, whilst the Covid-19 pandemic continues to present many challenges, I would like to thank each and every one of our colleagues - from our leaders to our frontline teams - for your commitment to Community Integrated Care. I hope that our new, exciting and ambitious plans contribute to the best lives possible for you, too.

However you support the Charity, whether you are a family member or loved one, a partner, a commissioner or a care professional, I hope this report provides you with insight into some of the Charity’s most memorable moments of 2021/22.

1.5 Our Vision, Purpose and Values

We believe that having a disability should not mean exclusion from opportunity, dignity or equality and our mission is to change lives by delivering world class support to people with care needs and by being a leading employer of exceptional people.

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The Charity’s ethos underpins everything it does: we are proud of our people, we care with passion, and we believe in the potential of every person we support and every colleague we employ. Chosen by our people, our vision statement is simply “Your Life, Your Choice”. We believe this impactful statement sets out what it is we want Community Integrated Care to achieve – a society in which people are in control of their own lives.

The Charity’s ambitious and uncompromising attitude is reflected in its five key values:

In conjunction with these values and as part of our strategic plan, the organisation has adopted an ambitious communication strategy to encourage staff to be bold and brave in achieving the Charity’s aims and objectives under the motto of “We Dare” to:

2. Trustees Report

Incorporating the Directors and Strategic Report

2.1 Welcome our new trustees

In 2021/22, we were fortunate to gain some remarkable additions to our Board of Trustees and our Executive Team. Welcoming some new names, as well as familiar faces stepping up to fresh challenges, we are excited to see the incredible knowledge, experience and value they bring to the Charity. New Trustees have included:

Wallace Dobbin - Wallace is a senior director with over 30 years’ experience in corporate strategy, mergers, acquisitions, governance and risk management. He brings with him a wealth of knowledge from his previous roles in the public sector, including being the former Vice Chair and Senior Independent Director of Gloucestershire Hospitals NHS Foundation Trust and a Trustee of Sir Steve Redgrave’s Charitable Trust.

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Jay Muthu - Jay is Group Director of People and Organisation Capability at Entain Group. Prior to Entain Group, Jay worked at Virgin Media, Monster.com, Thomson Reuters and VMware. He has designed and delivered award-winning people development initiatives and is a sought-after speaker on leadership, inclusion and employee engagement. As a lifetime wheelchair user, Jay believes that positive role modelling is essential to breaking stereotypes.

Sue Tunmore - Sue is People Director at the Co-op, where she has worked for over five years in a variety of leadership roles. She has valuable experience in change management, business transformation and operating model design. Sue is also a Director for Co-op Legal Services Board and is Chair of Governors for Co-op Academy Clarice Cliff, which provides nursery and primary education to over 400 children.

Mandy Wearne - Mandy is a Non-Executive Director at Liverpool University Hospitals NHS Foundation Trust and has an extensive background in NHS leadership, management, clinical practice and public health. She has held a number of Executive Director roles, including in health care strategy, as well as being Policy Advisor to the Department of Health on the development of social value-led provider models.

We also said goodbye to Philip Smyth, David Mcintosh and Heather Tierney-Moore, after many years as members on our Board of Trustees. We are grateful for their expertise, guidance and challenge, as well as their passion and dedication during their time with the Charity.

2.2 Sale of the Older Peoples Services (EachStep) division

The Charity has focused increasingly on independent living services to the extent these now account for over 80% of revenue. Our strategy sees this focus growing and the Charity made the decision to exit the provision of older peoples care and nursing home services, completing the sale of the division on 11 October 2021. We are sad to see that so many brilliant and dedicated people have left the Charity but believe they have a bright future as part of a dedicated care and nursing home business.

In 2020/21, an impairment was triggered as a result of the impending sale which led to the write down in value of the assets totalling £5.6m. The profit on sale recorded in 2021/22 was £2.0m.

2.3 Best Life Possible

Over the last four years, the Charity’s We Dare strategy, has helped us all to focus our collective efforts on transforming the lives of the people we support, our colleagues and the communities in which we work (the “Power of Three”). Now, as we look to evolve and take our next step, we have asked ourselves one simple question - why do we exist? For every single one of us - in every team, every department and at every level - the answer has been the same: so that the people we support, and the people who support them, can live the Best Lives Possible.

This simple yet powerful call to action challenges us all to consider whether our work helps us to deliver the best lives possible for our colleagues, the people we support and our communities and provides a clear focus for our activities. That is not to say we have lost sight of the incredible work of the last five years. We Dare is, and will continue to be, how we express our values with passion at Community Integrated Care and it remains an integral part of the Charity’s strategy.

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As we set out on this next step in our strategic vision, we do so with a clear desire to deliver the Best Lives Possible for the people we support and our colleagues. In doing so, we aim to set an example to the rest of the sector, by becoming the best provider and employer in social care. This will involve the following stakeholders:

The Best Lives Possible strategy is all about preparing and encouraging our frontline colleagues to be as successful as possible. As well as being armed with our We Dare values and focused on our three stakeholders (customers, colleagues and communities), colleagues and people supported will see through various strategic projects and initiatives how the whole of Community Integrated Care is behind them, supporting their efforts to deliver the Best Lives Possible. These projects and initiatives sit under the following four main objectives, the first three of which also reinforce the Power of Three:

2.4 Standing Up for Our Sector

Campaigning for change

Over the past decade, the role of the frontline Support Worker has changed substantially, with our colleagues being called upon to apply ever greater levels of skill and understanding.

Commissioned by the Charity and launched in July 2021, our ground-breaking report, “Unfair To Care”, provided, for the first time, in-depth evidence that frontline carers receive an unjust deal in comparison to other public funded sectors and broke the stereotype that social care is a “lowskilled” sector. Carried out by independent global experts in job role evaluation, Korn Ferry, the research found that many frontline social care workers are undervalued by as much as 39% - nearly £7,000 per year - in comparison to their peers in equivalent positions in other public funded sectors.

The report called on the Government to:

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The report showed that frontline Support Workers carry a huge weight of responsibility. The role is physically and emotionally demanding, requiring empathy, technical ability, understanding and confidence. In short, it is complex, and not low-skilled and the research demonstrated clearly that colleagues are not paid fairly for the outstanding work they do.

As the social care sector continues to lose approximately 34% of its employees every year, it is clear that the issue of low pay is at the heart of this crisis. We will therefore continue to call for change and fight for fair pay and recognition, because we know our valuable Support Workers deserve so much more.

The report garnered a great deal of publicity, including 2.4 million impressions across social media, a media reach of 54 million people and was shortlisted at the Third Sector Care Awards.

Representing our workforce

Responding to Government proposals, engaging with key political figures and undertaking over forty media interviews during the year, we have been proud to continue our fight for increased recognition, funding and respect for the social care sector.

Shaping social care in Scotland

Our Charity’s leadership team took part in the Scottish Government’s consultation for a National Care Service, helping to shape the future of social care in Scotland and highlighting the challenges currently faced by our workforce and to ensure their voices were heard.

Open letter to Government

Mark Adams joined former health and care ministers, charities and the UK’s largest social care union, in co-signing the Future Social Care Coalition’s open letter to the Chancellor of the Exchequer, calling for immediate action on pay in the sector. The letter impressed upon the Chancellor the need to “respect and reward” all working on the “forgotten frontline” of social care.

Party conferences

Coming together with decision makers and key influencers from the social care sector, Teresa Exelby, Chief People Officer, and John Hughes, Director of Communities and Partnerships, joined panels at Future Social Care Coalition sponsored events at the Conservative and Labour Party Conferences. Speaking to politicians directly, they represented the sector’s 1.6 million dedicated workforce by highlighting the need for better pay.

Primetime TV

In October 2021, Teresa Exelby, together with North West Regional Manager, Caroline Broughall, featured on the BBC’s Newsnight programme, raising awareness of the recruitment challenges in social care. In November 2021, ITV Tonight’s special feature “Social Care: The True Cost” followed a day in the life of Gillian Whittle, a Support Worker at Springwood in Warrington, highlighting the challenges faced by those on the frontline.

2.5 Engaging our colleagues

Investing in our people

Against the backdrop of the one of the most challenging periods in the Charity’s history, teams up and down the country have shown impressive resolve, resilience and selflessness. Even in the face

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of such adversity, they continued to put first the safety, wellbeing and happiness of the people we support.

In October 2021, the Charity announced a landmark investment of over £5 million in employee pay, reward and wellbeing. This included a new industry-leading hourly rate for Support Workers of £9.70 per hour in England and £10.20 in Scotland, as well as enhanced remuneration for the festive holidays and significant funding for new wellbeing initiatives. This was by far the biggest investment in colleagues made by the Charity, recognising and rewarding the work and effort of colleagues, particularly during the pandemic.

A great place to work

Attracting and retaining the best talent, and being recognised as a great place to work, is something that drives the leadership team in its decision-making. Whether that relates to financial considerations on how best to invest funds or which initiatives and projects are introduced and prioritised, the positive impact on colleagues remains a focus. A great deal of time is spent listening to colleagues to get this right, through regular all-company webinars, surveys, service visits and GameChangers.

Workplace wellbeing

A theme that emerged in 2021/22 as an area that would give Community Integrated Care a point of difference was the approach to colleague wellbeing. As a result, a large part of the investment in colleagues has gone into creating a Wellbeing Strategy, offering colleagues support tailored to them. We have also been proud to embark on a new partnership with Everymind At Work – mental health experts who deliver 24/7 wellbeing support through interactive sessions, training and a marketleading app.

Flexibility works

Due to the pandemic, the world of work has witnessed a seismic change in how and where people work, so the Charity asked itself how it could take a lead in this area. In the summer of 2021, a fourday working week pilot was launched, compressing the working week for office-based colleagues and allowing for more flexible working arrangements. As a result of the success of the pilot, it is intended to roll it out across the leadership team.

A place I belong

As a Charity whose founding ethos is one of inclusion, and with an aim of becoming an employer and provider of choice, the duty to create an organisation that is fair and equal to all is taken very seriously. The Charity values and celebrates the things that make each individual unique, including backgrounds, personality, life experiences and beliefs, whilst also recognising and respecting individual differences. This helps better reflect the needs of the people we support, make more informed decisions and introduce fresh ideas and perspectives.

In June 2021, the Charity launched its first Diversity & Inclusion Plan – “A Place I Belong”. Based on twelve months of listening and learning, plus an in-depth audit carried out by independent experts, The Employer’s Network for Equality & Inclusion, the plan outlines the Charity’s ambitions in this important area. Much has already been delivered, including colleague-led Inclusion Networks and

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the appointment of the Charity’s first Wellbeing, Diversity & Inclusion Specialist, who will lead the work and deliver on commitments in this area.

Leading the way in professional development

In September 2021, a brand-new colleague development programme was launched called LEAD (Learn, Enable and Deliver). This transformative three-day learning experience has provided frontline leaders with the space to take a step back, reflect and develop their leadership style. The programme has also supported managers in better understanding their role, responsibilities and in being the best they can be, whilst ensuring they focus on both their own and their teams’ wellbeing.

This unique learning experience was created, developed and delivered entirely by the Charity’s inhouse Learning & Development team, who, over the course of five months, brought together 100 colleagues across England and Scotland to focus on their personal development. It has become clear that colleagues are already reaping the rewards of the investment in their professional development, with Gillian Edwards, Service Leader in the Central region, having said... “ LEAD was truly training with a difference - I was blown away by how much I learnt about myself over the three days. Since being back in my service, I have definitely noticed that I have been putting into action what I learned, including key skills such as delegation and planning”.

The Learning & Development team are currently working on a brand-new framework, focusing on the skills, knowledge and behaviours needed by colleagues to create the best lives possible for the people we support. Made up of over 300 capabilities, the framework will support the ‘Unfair To Care’ research and colleagues will experience relevant and engaging learning pathways driven by the specific needs of the people they support, their individual goals and outcomes.

Double success at the National Care Awards

The Charity received two prestigious awards at the National Care Awards, with Mark Adams receiving the “Care Leadership” award and North East Advanced Support Worker, Tracy Hamilton, receiving the “Care Champion” award. Tracy was singled out for special mention by the judges for her incredible actions throughout the pandemic, recognising her extraordinary compassion and bravery, and her outstanding commitment to the people she supports.

Outstanding contribution to social care

At the Great British Care Awards in Scotland, Regional Manager, Fiona Barrie-Higgins, received the highly coveted “Outstanding Contribution to Social Care” award. This award recognised Fiona’s leadership during the pandemic, her selfless actions and unrelenting passion to the social care sector over a 20-year period. Allison Cochrane, Managing Director for Scotland said… “ Fiona has shown compassion and commitment beyond measure. She is truly deserving of this award and we are all so proud of her .”

2.6 Innovating our services

Cutting-edge care

Technology has the power to transform people’s lives by giving them full control of how, where and when they want to be supported. To ensure that the Charity is leading the way in delivering care that is truly innovative, the Technology Enabled Care project has been exploring opportunities for

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technology that will increase people’s independence, maximise their potential and fulfil their aspirations. This has included the use of tablet devices, which enable people supported to manage their own care planning independently. The tablets have a direct link to a remote care team, meaning that support is at hand at any time, should they need it. The next stage of the technology journey will include a wide range of assistive devices and digital opportunities, such as fall sensors, medication dispensers and a night monitoring service. This technology will enable the personalisation of support, allowing colleagues to find the best possible care solutions.

All this work allows the Charity to create strong partnerships with local authorities and commissioners, by creating life-changing social care solutions that work for the people we support.

Planning for the future

An important project was launched in the year, aiming to drive excellence in care and support planning across the organisation. Care and support plans put the people we support at the centre of setting their own aims, identifying what is important in their lives and ensuring that everyone is working together to achieve the same purpose, namely maximising independence and quality of life.

By implementing new training, coaching and ongoing support for frontline leaders, the aim is for care and support plans to be rated highly against internal benchmarks and recognised by the Care Quality Commission and the Care Inspectorate as being exemplary. These aims will also be supported by Nourish, the digital care planning platform, which was rolled-out to all services in 2021. With the new system, underpinned by the care and support planning priorities, the platform is expected to transform the way support is delivered and in due course will also capture the achievements of the people we support.

Creating and maintaining great quality care and support plans is about much more than just meeting legal or regulatory requirements, it is the bedrock of truly person-centred care. The Charity therefore strives to make sure that people are active participants in shaping the support they receive, that they are able to break down barriers or inequalities they may face and that they enjoy real, inclusive citizenship, living the best life possible.

Flourishing lives

In the year, the Positive Behaviour Support team and frontline leaders took part in an important project called Flourishing Lives, exploring what good support looks like by using feedback from those involved most – the people who receive it and deliver it. Originally pioneered by the University of Oxford and now led by Manchester Metropolitan University’s School for Social Care Research, this important project has taken a deeper look at solving issues faced by people with disabilities, including fewer friendships and a lower-than-average life expectancy.

Welcome on board

Throughout 2021/22, it was the Charity’s mission to develop more innovative and specialist services and grow in new geographical areas across England and Scotland. These new services included Station Road in Dollar, Clackmannanshire. Previously a traditional care home, the building was completely refurbished creating four modern apartments that will enable people with learning disabilities live independently in their own homes. Allison Cochrane, Managing Director of Scotland said… “ Station Road is a really special service that has the community at its heart. For the people supported who will be moving in, this will be their first home as they transition from children’s social

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care services. This accommodation will help them become more independent and our dedicated team will play a vital role, providing support to help them build confidence, become a part of their community and live fulfilling lives”. In April, Kirkdale House, a new specialist supported living service in Thornaby, Stockton-On-Tees, was opened, featuring 23 self-contained apartments with their own bathrooms, kitchens and front door. Marc Brodie, Managing Director of the North East and

Yorkshire region, said… “ This exciting development has enabled our Charity to strengthen our longestablished relationship with Stockton social services, whilst also giving the opportunity to partner with Safe As Houses Care, Stockton-on-Tees Borough Council and the Care Housing Association. Taking place throughout the pandemic, the development of Kirkdale House was never going to be easy but together we have truly created a person-centred environment built for the future.”

Joining the team

As we recognise there is strength in numbers, we have been looking to join forces with like-minded organisations, bringing together shared passions, expertise and resources. In doing so, hundreds of new colleagues and people supported have been welcomed into the Community Integrated Care team.

In June 2021, specialist learning disability charity, Lifetime Opportunities Trust (LOT), joined the team. The charity had a significant presence throughout London and Hertfordshire and the merger resulted in 100 new people and 160 new colleagues joining Community Integrated Care. Vida Steele, Service Leader at Lowdell in Middlesex, who joined from LOT, said … “At first, I was quite nervous of the change, however, the support at Community Integrated Care has been above and beyond. For the people we support, it is having schemes on offer that help us make positive changes and for colleagues there are so many opportunities for progression.”

In September 2021, North West based specialist care provider, Access Community Services (ACS) joined the team. The acquisition of ACS extended support to a further 100 people with learning disabilities and mental health needs, allowing them to live independently in their own homes.

Top quality

Since 2015, Quality Advisors have been crucial in enriching the care and support being delivered, by offering fresh perspectives and first-class advice. As people we support, they are trained and employed as ‘experts by experience’ and they provide valuable insight into services so that they can deliver the best lives possible. By conducting audits across the regions, supporting with quality internal assessments and delivering training for our teams, this special group ensure that the voices of the 2,500 people we support are heard loud and clear.

During the year, the Quality Advisors embarked on a new challenge - Voice Groups. On a mission to improve standards even further, the team have begun to set up groups of people supported in every region to represent their views. Sushma Majithia, Quality Advisor, said… “ In 2021, we created our very first Voice Group in the South region – and it was a huge success! These groups are really important, they improve standards even further and the team has begun to set up groups of people supported in every region in order to represent their views” .

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Our quality ratings

Whilst the Charity is usually extremely proud to celebrate its Care Quality Commission and Care Inspectorate successes, they are not featured in this year’s report as both regulators have paused their usual inspection routines, due to the impact of the pandemic. That said, it has still been considered crucial to check on services, engage with colleagues and seek feedback from the people we support. To do this, new approaches have been developed, including satisfaction surveys, extra quality of life audits and establishing Voice Groups in every region.

Driving improvement

As we know innovation is key to delivering industry-leading support, a new team of clinical leaders is at the centre of pioneering practices. Headed by a Clinical Psychologist and three specialist nurses, this unique team is using its expertise to deliver the best care possible for the people we support, with a particular focus on people with complex needs. In the year, the team has developed the Charity’s first Complex Care Strategy, working to embed increased awareness and understanding of the different types of complex conditions. Always on hand to provide guidance to frontline colleagues, the team shares its expertise with colleagues, from advising on support plans, mentoring colleagues and introducing key training modules.

Positive Behaviour Support

The Positive Behaviour Support (PBS) team work to recognise the context and meaning of behaviour, to develop supportive environments and skills that enhance people’s lives. During the year, the team has shown a true commitment to increasing people’s quality of life, from creating bespoke support packages, introducing a brand-new, specialised PBS training module, and even educating professional rugby coaches on how to be more inclusive. Championing social inclusion, the team has enabled Rugby League coaches to deliver world-class rugby training to people with disabilities, as part of the Community Integrated Care Learning Disability Super League. By equipping trainers with the key skills and knowledge to ensure that participants taking part feel safe and understood, the PBS team guaranteed that the programme was as inclusive as possible.

The PBS team was shortlisted at The National Learning Disability Awards 2021 for The Positive Behaviour Support Award.

2.7 Collaborating with communities

Fundraising champions

During the year, colleagues, partners and the people we support held many fantastic fundraisers for the Charity, but none more than a team in Yorkshire who took on the Leeds 10K, raising £300 for the We Care Big Dream Fund. The team of runners rallied together, cheering each other on and jogging in groups to make sure that no one was left behind, including a person supported in his wheelchair.

The We Care Fund

With the help of money secured through grants, fundraising and generous partner organisations, the We Care Fund was divided into two in the year, creating the Big Dream Fund, to champion ideas that help people supported achieve their goals and ambitions and the New Beginnings Fund, to give the

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best possible experience to people supported when moving into an independent living environment, offering small grants to assist in this purpose.

Giving back

With donations from partners and the fantastic efforts of hardworking corporate and community volunteers, the Charity is grateful for the support it has received in the year. Volunteers from the National Citizen Service (NCS) generously gave their time to make a positive impact on the lives of the people we support, including Sheffield Wednesday Community Programme volunteers who refreshed Cottam Road. They created a beautiful “Dignitree”, which included handwritten messages explaining what dignity meant to them personally. Bradford City FC Community Foundation volunteers worked hard to raise money and improve the outdoor living spaces at Delf Hill Close. Sunderland AFC’s Foundation of Light Charity volunteers created a wonderful sensory garden at Whitby Drive and Leicestershire Education Business Company volunteers helped to create a beautiful communal area at Evesham House.

Life-changing donations

Throughout the year, the Charity has been delighted to receive the support of many incredible brands and businesses, who have donated their money, time and resources. This has included donations of equipment and items from organisations such as Vodafone and ModiBodi, tickets and special experiences from the Football Association, Super League and Rugby Football League, and charitable grants from organisations, including Auth0, ScrewFix and B&Q.

The Charity has striven to amplify the impact of these donations on people’s lives, including creating paid work for the people we support. One such example of this was Liverpool-based restaurant, Lunya, which donated 1,200 home-cooked meals. As a result of this impressive donation, the Charity was able to assist John, a person supported in St Helens, to fulfil his life-long dream of gaining paid work by becoming a delivery driver for the project.

A partnership with a difference

The Charity has been changing lives at scale, thanks to the world-first partnership with the Rugby League World Cup 2021 (RLWC). With the Charity stepping into the role as the official social care partner for the tournament, John Hughes, Director of Communities & Partnerships, describing the opportunities the collaboration had brought, said.... “ Our award-winning inclusive Volunteering Programme has been ground-breaking, offering opportunities like no other for the people we support to help them achieve their dreams – it truly has been volunteering with a difference. Advocating for social inclusion on such a scale meant that we needed an ambassador, so we were delighted to welcome Oliver Thomason as our new Sports Inclusion Assistant. In just one year, the impact he has made is astounding ! His inspirational work, changing the lives of over 300 people with disabilities, has meant he has been involved in some historic moments, none more than closing a day’s trading at the London Stock Exchange in November” .

Throughout the year, volunteers were involved in many unforgettable RLWC events, from Dacia’s Magic Weekend to the Betfred Super League Men’s and Women’s Grand Finals. Volunteers have baked treats for Sky Sports presenters, deejayed live to a crowd of thousands, created soaps and other hand-made gifts for players and supported prestigious trophy presentations.

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Through exceptional experiences such as these, the Charity and RLWC have enabled the people we support to share their skills and demonstrate their incredible talents, gaining confidence and independence in the process.

Rolling back the years

Teaming up with partners at Age Exchange, a Reminiscence Dice Game was invented, providing a new and creative way for people to connect with treasured memories, remember happy times and re-live experiences. Whilst this resource has wide appeal, it has been particularly life-enhancing for people living with dementia. David Savill, Creative Director at Age Exchange, said … “It was wonderful to have the opportunity to design a product that can reach and benefit so many people, using the profile of the Rugby League World Cup 2021. This free game will make a real difference to the people who play it”.

Baby bonnets

In response to a challenge to colleagues, the people we support and the wider rugby league community to get crafty and create RLWC themed baby bonnets to mark World Prematurity Day, hundreds of knitted bonnets were donated to North West NHS Trusts. Catherine McClennan, from the NHS Cheshire and Merseyside Women’s Health and Maternity Services Programme, said… “ These baby bonnets highlight the power of community spirit and what can be achieved when we all work together ”.

Walking for Wellbeing

A free toolkit is being provided to colleagues, giving guidance on creating special “Walking for Wellbeing” groups and achieving a healthier and happier lifestyle. Ivan Jordan, a Walking for Wellbeing leader, said… “ It is important for us to get out in the fresh air, to see new faces and chat to new people after being stuck indoors for so long”.

Spotlight on Age Exchange

The partnership with Age Exchange also made exciting progress and achieved some incredible successes in the year, notably:

Going green!

With funding from Merseyside Recycling and Waste Authority and the UK’s leading waste management company, Veolia, two long-term paid employment opportunities for people supported have been created. The aim is to change behaviours around recycling in services and in local

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communities, with a view to saving 11 tonnes of waste from landfill. Early successes have included collecting and donating pre-loved toys to Alder Hey Children’s Hospital and the delivery of accessible environmental workshops to hundreds of colleagues, the people we support and local community groups.

Partnering with the Police Force

Working with Merseyside and Northumbria Police Forces, the Charity has co-produced workshops with the people we support to explore the role of the police force in their communities and support people in overcoming disability hate crime. Over fifty North West frontline leaders were also given the opportunity to attend a special County Lines workshop with Cheshire Police, educating them on how to look out for signs of exploitation.

Virtual activities every day

Throughout the pandemic, online activities became embedded in people’s daily routines. From skills sessions on cookery and crafts, to once-in-a-lifetime experiences with sporting stars, the Partnerships & Communities team have continued to provide unforgettable moments for the people we support and the wider community.

WWE ambassador

In July 2021, after hearing about the Charity’s World Wrestling Entertainment (WWE) super fans, professional wrestler, Ashton Smith, kindly hosted a virtual meet and greet for the fans and this experience inspired him to become an Official Ambassador for the Charity. Ashton said… “It was such a privilege to meet the people that Community Integrated Care support. I’m so proud to become an ambassador for the Charity and to support its life-changing work”.

Ashton joins Manchester City’s, İlkay Gündoğan, as an Ambassador for Community Integrated Care.

We’ve got the answer!

The Charity’s unique online activity www.What-To-Do.co.uk, offers free online accessible activity sessions. Specially designed for people with care and support needs, it offers something exciting for everyone to participate in, every day. A number of guest stars have joined the sessions, including a special live disco in celebration of Black History Month hosted by the rapper and producer, Nutty P, and a dance special with Vincent Simone from BBC’s Strictly Come Dancing.

2.8 Financial Review

The financial results for the year are set out on pages 37-58

The Charity group (including Age Exchange) recorded total income for the year of £143,416k representing an increase of 1% on the year to 31 March 2021 (£142,240k). Total expenditure for the group (excluding exceptional items) increased by 0.2% to £142,035k (2021: £141,730k). As a result of the strategy to invest in our people, the Charity recorded an operating deficit with net expenditure of £570k excluding the exceptional profit on discontinued operations (2021: net expenditure £498k).

The exceptional income of £1,951k relates to the £3.2m profit from the sale of the Older Peoples Services (EachStep) division less a £1.2m cost to release the legal charge on a restricted asset.

The Charity group segments its results by operating division – a summary of the result for the year ended 31 March 2022 is presented below:

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Reserve policy

Group reserves as at 31 March 2022 have increased to £35.9 m (2021: £33.8m). Within this balance are restricted reserves of £3.9m (2021: £6.4m) represented by a mixture of freehold and leasehold land and buildings donated to the Charity by several local authorities and public bodies. Disposal of these buildings is subject to the approval of the donating authority.

Free reserves of the group as at 31 March 2022 stood at £22.3m. This is calculated as the unrestricted reserves of £32.0m less the carrying value of tangible fixed assets not covered by capital grants of £9.7m.

The reserve policy requires the Charity to meet both a capital adequacy test and liquidity ratio. The capital adequacy ratio compares the net tangible assets to the total tangible assets and at a ratio of 0.89 it meets the 0.6 acceptable level. The current ratio is used to measure liquidity and it equates to 1.9 which higher than the 1.4 targeted. These tests have been met and the Trustees are satisfied with the size of the reserve and the structure of the balance sheet. Trustees remain committed to the reserves policy and will look to rebuild reserves from future surpluses. Trustees review the policy and level of reserves on a regular basis and consider it prudent and appropriate to recognise the need to maintain the policy under review, as the mix of assets and liabilities changes in the balance sheet as a result of the active management of the portfolio of services.

Investment policy

The Charity has the power to make investments which the Board of Trustees deem to be appropriate in meeting its charitable objectives. The Finance and Investment Committee ensures that procedures and safeguards are in place to ensure that the Charity’s resources are managed appropriately, are in accordance with its charitable purpose and that the return from assets and capital employed meets the expectations and approval of the Board of Trustees. The Charity itself does not currently hold any financial investments but places surplus cash in interest bearing accounts with investment grade rated UK financial institutions. The group holds investments through an endowment fund within its subsidiary, Age Exchange, which is reviewed throughout the year by three of its Trustees. As at 31 March 2021, the investments were valued at £114k (2021: £112k).

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Cash flow

Net cash inflows from operating activities reduced to £3.9m (2021: £6.2m), with a net inflow from investing activities at £11.5m (2021: £1.5m). Cash balances as at 31 March 2022 increased to £34.9m (2021: £19.9m).

Long term borrowing

Secured loans have reduced to £2.8m (2021: £3.1m), including consolidation of long-term borrowing by Age Exchange of £311k.

Pension liabilities

The Charity is obliged under FRS102 to provide for its share of any reported pension deficit at the balance sheet date from those defined benefit schemes of which it is a member. Employees who were members of the Local Government Pension Schemes for Greater Manchester and Dumfries and Galloway were transferred as part of the Older Peoples Services (Eachstep) sale. As at 31 March 2022 Community Integrated Care is not a member of any local government defined pension scheme.

Subsidiary undertakings

The Charity has three active subsidiary undertakings, namely Person Centred Housing (PCH), Technology Integrated Care LLP (TIC) and Age Exchange (AE). PCH and AE are limited companies by guarantee with Community Integrated Care being the sole member. TIC is a subsidiary which is a 50% partner of a joint venture LLP.

Related parties and interests

Details of related party transactions and interests in other group companies are set out in Note 21 on page 57.

Funds held on behalf of residents

The Charity has responsibility over residents’ personal monies totalling £6.5m as at 31 March 2022 (2021: £6.7m) but does not have beneficial ownership. Therefore, these funds, which are held as cash by banks other than the Charity’s principal banker, are excluded from the financial statements.

Trustee indemnity insurance

The Board of Trustees has the benefit of Trustee indemnity insurance cover of £10m, which is authorised in the Articles of Association. Such insurance was in force during the year ended 31 March 2022 and remains in force in relation to certain losses and liabilities, which the Trustees may incur to third parties in the course of acting as a Trustee (Director) of the Charity or of any subsidiary undertaking.

Fundraising policy

The Charity’s fundraising activity is largely represented by in-house events, legacies, corporate fundraising with local companies and national partners and gifts from trusts and foundations. It does not currently use professional fundraisers or commercial partners to help it deliver its work. The Charity complies with current regulations and best practice set out by regulatory and professional membership bodies - The Fundraising Regulator, the Institute of Fundraising, the Scottish Charity Regulator (OSCR) and the Scottish Council for Voluntary Organisations (SCVO). Due to the nature and

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logistics of delivering fundraising across multiple sites, it is aware that the potential for breaches of fundraising compliance exist and manages and minimises these risks through implementing compliance policies with a focus on training and inductions for new starters, quality checking and audits. It engages proactively and works with the Fundraising Regulator and other professional bodies to ensure that any concerns raised are addressed as a priority. The Charity employs a code of conduct to protect vulnerable people, which all fundraisers must adhere to, and has published its Adults in Vulnerable Circumstances Policy to ensure all staff have full guidance in this area. The Charity’s registration with the Fundraising Regulator and commitment to following, reviewing and consulting on the Code of Fundraising Practice includes safeguarding its supporters’ interests.

2.9 Risk Management

The Charity’s approach to risk management is based on the principle that risk management capability must be embedded across all areas of the Charity to be effective. The Charity operates a “Three Lines of Defence” model, through which the roles and responsibilities for managing risk are made clear. This is supported by a system of internal controls and regular assessments which are undertaken by second and third lines to confirm the effectiveness of the risk and control frameworks in relation to both the current and emerging risk profile. The Board’s Audit and Risk Committee is responsible for oversight of the corporate risks and for the escalation of issues to the wider Board of Trustees.

Central to the risk culture is the safety and soundness of the Charity, the high-quality support and care provided to the people we support and meeting obligations to stakeholders, including commissioners, regulators, the families of the people we support, colleagues and the communities in which the Charity operates. The Board of Trustees and senior management team are responsible for setting and clearly communicating a strong risk culture through their actions and words, and proactively addressing any identified areas of weakness or concern.

The Risk Management strategy consists of:

Board assurance that the risk management framework is operating as expected is provided by internal audit which is conducted by a third party. The overall control opinion for the third year running provided by internal audit was that the Charity had an adequate and effective framework for risk management, governance and internal control. Further enhancements were identified to ensure that it remains effective and these are being implemented.

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The principal risks the Charity actively monitors and manages

Principal risk category Risk Appetite How is this risk managed
Quality of care is the
risk of not delivering
the standard of care
necessary to meet the
needs of the people we
support.		 The Charity is committed to providing good
care and support in order to enable the
people it supports to live the best life
possible. It has a low-risk appetite for
quality of care risk.		 The effective management of this risk is at the
core of the Charity business purpose. To that end
it has a comprehensive framework in place
across first and second lines to ensure the risk
operates within appetite including embedded
regional quality teams, led by Senior Quality
Business Partners. Oversight is provided by the
Board Quality and Standards Committee with
matters escalated to the Board as required.
Management of the risk involves a defined set of
qualitative and quantitative objectives and
supporting risk appetite measures, including
contractual relationships with commissioners
and regulatory oversight and inspection.
Supporting management of this risk is:
•
Quality Assurance Framework
•
High quality Care plans are required to be in
place for each person supported
•
Adequate levels of resourcing to ensure
contractual commitments can be delivered
safely
•
A comprehensive policy framework and
supporting procedures
•
Role specific training
•
A comprehensive issue escalation process
Financial resilienceis
the risk of surplus and
cash generation not
meeting
the
operational
and
strategic needs of the
Charity and placing in
jeopardy the ongoing
viability of the Charity.		 The Charity business model is primarily an
outsourced provider of social care to
vulnerable people for local authorities. It is
dependent upon public sector funding and
subject to significant commissioner cost
pressures. The ability to manage costs in
response to fluctuations in demand in the
short term is limited and therefore
conservative liquidity and capital positions
are essential to ensure continued viability
through the economic cycle. Portfolio
diversification is essential to avoid over
reliance on any particular commissioner.
Active asset management alongside the
generation of surpluses is necessary to
finance investment in the business. The		 The Board approves the annual financial budget
and supporting risk appetite measures intended
to ensure sufficient liquidity to meet liabilities as
they fall due and ongoing financial viability.
Ongoing oversight is provided by the Board
committees, in particular the Finance and
Investment Committee. Operational
management of the risk is supported by:
•
Budget process
•
Monthly financial reporting including
detailed and appropriate MI
•
Forecasting (to ensure an appropriate
forward-looking view
•
Effective risk/reward assessment for all new
commitments
•
Continuous review of the ongoing financial
viability of individual services.

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Principal risk category Risk Appetite How is this risk managed
Charity has a limited appetite for financial
risk.		 •
Clearly articulated reserve, liquidity and
borrowing policies approved by the Board
and overseen by the Finance and Investment
Committee
Management of the portfolio of contracts to
ensure diversification of risk and avoidance of
over-reliance on any contract or commissioner
Compliance
with
regulatory
and
statutory
requirementsis the
risk
of
failing
to
identify, monitor and
comply with relevant
laws, regulations and
expectations
in
the
Charity’s
operations,
failure
to
engage
effectively
with
regulators or inform
them in a timely way of
any failure to meet
expectations, providing
inaccurate, misleading
or false information to
regulators or statutory
bodies or failing to
respond to requests for
information in a timely
way.		 The Charity operates in a highly regulated
sector. Failure to meet these expectations
would result in risk of harm to the people
supported and the colleagues employed by
the Charity. It would result in unacceptable
levels of reputational risk and could result in
the closure of services and/or the Charity. It
therefore has no appetite for operating
outside
regulatory
and
statutory
requirements or expectations.		 The Charity aims to operate within the letter and
spirit of regulatory requirements at all times.
There are clear operating guidelines within the
Charity setting out how engagement with
regulators and other statutory agencies is to take
place, whenever a new service is made available
or a new initiative is undertaken. Supporting this
compliance is:
An open and proactive relationship with
regulators and other statutory bodies at all times.
Active and ongoing management of the Charity’s
market oversight rating from the CQC.
Policies and procedures which reinforce a culture
of regulatory compliance.
A Quality Assurance Framework which reinforces
compliance
with
regulatory
and
statutory
requirements.
Mandatory role specific training.
Appropriate levels of resource to ensure that all
statutory and regulatory expectations are met and
that the Charity operates in a safe and secure
environment for the people it supports, its staff
and other stakeholders.
Safeguarding policy and training.
A clear governance model which ensures
appropriate
oversight
of
all
regulatory
requirements.
People riskis the risk of
not having sufficiently
skilled and motivated
colleagues who have
the
capabilities
to
deliver
the
services
which the Charity has
contracted to deliver,
who are clear on their
responsibilities
and
accountabilities
and		 The ability to manage this risk is constrained
by the available financial resources and
external environment to recruit and retain
the necessary capacity and capability to
deliver services to the people we support.
The Charity is prepared to accept a higher-
than-average level of turnover and the
employment
of
agency
staff
as
a
consequence of the challenging employment
market from which it sources staff,
recognising that this will mean that it will not		 The Charity’s aims to improve the capability of its
staff and reduce risks around sufficient capacity
by improving the quality of recruitment,
enhancing learning and development and
employing active strategies to reduce staff
turnover. Board oversight of this risk is provided
by the Workforce Committee. Supporting
management of this risk at an operational level
is:

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Principal risk category Risk Appetite How is this risk managed
who behave in a way
that is aligned to the
values and business
purpose of the Charity.		 always be able to deliver the quality of care
to which it aspires. The Charity has a
moderate risk appetite for this risk		 •
Charity wide engagement strategies
including Gamechangers, recognition and
long service schemes
•
Regular assessment of employee
engagement through surveys and roadshows
•
Maintenance of a well-being fund to assist
employees in difficulty
•
Implementation of an improved employee
value proposition - “the Deal”
•
Investment in Learning and Development
•
Investment in recruitment and onboarding
and induction to improve retention
•
Additional local resource to support
recruitment both in terms of recruiters and
money used for local initiatives
•
Improved induction to support retention in
early days
•
In-take days to provide greater support to
new starters, including shadowing and
support for mandatory training.
•
Significant investment in leadership
development through the LEAD programme
Strategic business risk
is the risk of significant
loss and or damage
(including
to
reputation)
arising
from
the
Charity’s
decisions that impact
on
the
long-term
interests
of
its
stakeholders, from the
failure
to
execute
strategic plans or from
an inability to adapt to
a changing external
development.		 The Charity operates in a high-risk sector,
with a high reliance on public sector funding
and in a rapidly evolving external
environment with the potential for major
structural change. All these features have
been exacerbated by Covid 19. It is
engaged in the delivery of a strategic plan
aimed at responding to these challenges by
refocusing the Charity and creating a
platform for future sustainable growth.
There is an
acceptance by the Board of a higher level of
strategic business risk than has been the case
in the recent past. The Charity has a
moderate to high level of appetite for
strategic business risk		 Ownership of the strategy rests with the Board.
The Board provides approval and ongoing
oversight of the strategy through its regular
meetings and supporting committees.
Individual Executive Team members have specific
responsibilities for the delivery of the different
strategic initiatives.
The Charity has a business development function
responsible for retaining existing profitable
contracts and winning new profitable contracts.
Reputation risk arising from the execution of the
strategy, for example around the decision to cease
to provide a service, is managed in the first
instance by the CEO with escalation to the Board
as required.
Strategic Business Risk is overseen at Board level
as a specific item on the Strategic Risk Register.
The Charity actively seeks to influence the
development of public policy, led by engagement
by the CEO and Chair with public sector bodies
and key influencers.
Operational
risk
(including reliance on
information
and
information security)is		 The Charity is prepared to tolerate a level of
operational risk exposure within agreed
thresholds and limits. A level of resilience
risk from internal and external events is		 •
The Charity has a comprehensive set of
policies which seek to identify operational
risks and set out how they are to be
managed and mitigated. This is supported by

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Principal risk category Risk Appetite How is this risk managed the risk of loss resulting tolerated. however, immediate steps are an enterprise-wide communication and from inadequate or taken to minimise the impact on the people training programme. Every member of staff failed internal supported through recovery within defined is aware of their responsibility in relation to processes, projects and timescales. Operational risks are likely to the management of operational risk. This is or systems or from impact on the Charity’s reputation and embedded in all role profiles and forms part external events financial viability and tolerances need to be of regular performance assessment. including, for example, set accordingly. • The provision of appropriate MI to all a cyber-attack. It governance committees up to and including includes legal risk, and the Board operational risks • Investment in systems and processes to associated with the ensure a satisfactory level of operational strategy. The primary efficiency responsibility for • Breaches of risk tolerance, including near managing these risks misses, are escalated to the Board and its rests in the first line in Committees as appropriate the delivery of services • An information management and digital in accordance with the investment strategy is in place including policies and agreed protocols for the management of procedures of the data, testing of new applications and Charity with oversight responding to cyber-attacks. This is provided by the second supported by enterprise-wide Cyber line functions. Essentials accreditation and annual ThirdParty penetration testing. • The Charity has enterprise wide and service level Business Continuity Plans and Disaster Recovery Plans in place which are tested regularly. • The multiple change projects in the Charity are managed through a robust project programme control board reporting to the Executive Team and overseen by the Board of Trustees • Enterprise-wide structures in place for management of major incidents.

2.10 Going concern and statutory statements

Going Concern

Accounting standards require the Board of Trustees to consider the appropriateness of the going concern basis when preparing financial statements. In 2021/22 the group continued to be impacted by the Covid-19 pandemic and maintained its investment in its front-line workforce through enhanced pay and sick-pay benefits. As these costs were not fully covered by Local Authority funds the Charity used its reserves to subside the costs. Since the year end, the Charity has suffered with sector-wide recruitment shortages, which has resulted in the use of more expensive agency staff and like all business has been impacted by the soaring energy prices. In order to consider the appropriateness of the going concern basis, forecasts have been prepared to 31 October 2023.

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With a net cash position of £35m as at 31 March 2022 and a forecast that the balance will be in excess of £35m as at 31 October 2023, the group is confident that it has adequate resources to continue operational activities for 12 months from the date of this report and that it has sufficient cash to meet all loan repayment commitments.

Public Benefit

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continue to harness the voice of the people who choose to be supported by us to inform every element of the Charity’s operations.

Post Balance Sheet Event

There are no post balance sheet events to record.

2.11 Reference and Administration Details

Life President:

Dr David Robertson

Board of Trustees:

Elizabeth Raper (Chair) Teresa Fenech Shaun Gallagher Simon Learoyd Nigel Lemmon David McIntosh (resigned 25 March 2021) Amanda de Ryk Philip Smyth (resigned 12 October 2021) Heather Tierney-Moore (resigned 23 September 2021) Keith Rhodes Jay Muthu (appointed 22 June 2021) Wallace Dobbin (appointed 22 June 2021) Mandy Wearne (appointed 22 June 2021) Sue Tunmore (appointed 22 June 2021)

Company Secretary:

David Hedley

Chief Executive Officer:

Mark Adams

Charity and Company registrations:

England and Wales: 519996 Scotland: SC039671 Company Registration Number: 02225727

Registered Office Address:

Principal Bankers:

Community Integrated Care 2 Old Market Court Miners Way Widnes Cheshire WA8 7SP

Lloyds Bank Plc 53 King Street Manchester M2 4LQ

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Auditors: Solicitors: BDO LLP Weightmans LLP 3 Hardman Street 100 Old Hall Street Spinningfields Liverpool Manchester M3 3AT L3 9QJ Internal Auditors: Investment Managers: RSM Risk Assurance Services LLP Cazenove Capital Management Festival Way 12 Moorgate Festival Park London Stoke-on-Trent ST1 5BB EC2R 6DA

The Charity’s principal object is to promote, for the public benefit, the relief of those in need because of youth, age, ill-health, or disability throughout the United Kingdom.

2.12 Structure, Management and Governance

Board of Trustees (“the Board”)

For the purposes of the Companies Act 2006, the Trustees are also the Directors of the Charity. The Board consists of up to 15 Trustees, including the Chair, Deputy Chair and a Senior Independent Trustee, and has the diversity, expertise and experience to satisfy its legal obligations, safeguard the assets of the Charity, provide leadership and strategic direction whilst complementing and supporting the Executive Team who manage the Charity on a day-to-day basis.

A Trustee skills matrix is maintained by the Company Secretary and development opportunities are reviewed on a regular basis to ensure the Board continues to meet the changing needs and demands of the Charity. An external governance review was commissioned in early 2020 in accordance with the recommendations of the Charity Governance Code. It concluded that the Board was working effectively and the Board agreed to implement its recommendations in full. In the year, the Board has undertaken a performance evaluation of its effectiveness and of its Chair, comprising a written survey for completion by Trustees, 1:1 conversations between the Chair and Trustees, and 1:1 conversations between the Senior Independent Trustee and Trustees and the Executive Team. Its goals were to reaffirm that the governance arrangements were fit for purpose against the changing social care and charity landscape and that they remained consistent with the Charity’s aims and objectives.

Trustees are appointed by external advertisement and serve a three-year term before facing retirement or re-election up to a maximum of nine years in office. New Trustees receive a programme of induction which includes service visits, a presentation by the senior management team and access to an electronic reading room, which contains an overview of the Charity and key documents concerning its constitution, governance arrangements and the roles and responsibilities of Trustees. The Trustees are not remunerated but do receive reasonable out of pocket expenses for attending Board meetings, in accordance with the Trustee expenses policy.

The Board meets at least four times a year to monitor performance against strategy, utilising a fully comprehensive suite of documents through which the Charity meets its obligations to the Charities

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Commission and OSCR, satisfies the requirements of the Charities Act and company law, and delivers its underlying objectives and responsibilities stated within its Memorandum and Articles of Association. Whilst the Board retains individual and collective responsibility for ensuring compliance and Board effectiveness, it delegates elements of risk management and gains additional assurance and recommendations through a scheme of delegation and the use of Sub-Committees, all of which have written terms of reference and which are reviewed and approved on an annual basis.

The Charity follows the Charity Corporate Governance Code, adhering to its seven principles, as well as the five core principles of the Scottish Governance Code, as detailed below:

England Scotland Activities
Organisational purpose Organisational purpose The Board periodically reviews
its charitable purposes and the
strategic KPIs. The Board is
clear
about
the
Charity’s
purpose
and
will
deliver,
through the strategy refresh, a
clear and sustainable business
plan.
Leadership Leadership The
Board
and
individual
Trustees
take
collective
responsibility for decisions,
making sure the Charity’s
values are reflected in its work.
Integrity Board behaviour Collectively
the
Board
is
independent in its decision
making,
safeguards
the
Charity’s reputation and acts in
the best interests of the Charity
and its stakeholders.
Decision-making,
risk
and
control		 Control The Board has established and
monitors effective delegation,
control and risk assessment
management
systems.
The
Board is clear that its primary
purpose is strategic.
Board effectiveness Effectiveness The Board regularly reviews its
performance and works as an
effective team, using a balance
of skills, backgrounds and
knowledge to make informed
decisions.

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Diversity The Board has trustees with a
wide variety of perspectives,
experiences and skills and is
supportive of the principles of
equality and diversity.
Openness and accountability The Board ensures the Charity
has legitimacy in representing
its
beneficiaries
and
stakeholders
and
takes
seriously its responsibility for
building
public
trust
and
confidence in its work.

Sub-Committees

The Board of Trustees operates a number of Sub-Committees to support and deliver the organisation’s strategic priorities through detailed understanding and assurance on specific areas of delegated risk and compliance. The following committees have been operational in the period. Sub-Committees meet quarterly and an outline of the terms of reference for each is noted below:

Audit and Risk Committee Remuneration and Nominations Committee Quality and Standards Committee Workforce Committee Finance and Investment Committee Scotland Committee

The Audit and Risk Committee has three primary areas of responsibility: ensuring the accuracy of external financial reporting, including the relationship with external auditors; the appointment and oversight of internal auditors and oversight of the risk and control framework. During the year, the Committee also assumed responsibility for oversight of environmental, social and governance matters affecting the Charity.

The Quality and Standards Committee acts as an oversight committee in connection with the regulatory compliance and delivery of care and support services and takes assurance that the Charity is well led, with effective systems and processes in place in order to comply with health and social care legislation and best practice. The Committee reviews key performance indicators receives operational reports and monitors the complaints process and feedback from the people supported, their families and staff, to ensure that individuals lead rewarding lives and achieve the best possible outcomes.

The Finance and Investment Committee provides guidance and support at all stages of the business planning cycle, from formulating the strategic financial plan through to finalising the annual budget and business plan. The Committee reviews performance against plans and forecasts for the year, including an oversight of all significant projects involving both investment and divestment of resources and capital, seeking Board approval, as necessary. In conjunction with the above, the Committee monitors the level of reserves and liquidity against policy and reports its findings and recommendations to the Board accordingly.

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The Remuneration and Nominations Committee is primarily responsible for ensuring good practices are in place in relation to all relevant legislative and regulatory requirements of the Board by establishing, amending and monitoring the corporate governance processes and practices of the organisation. The Committee has responsibility for the appointment, evaluation of performance and development of the Board, Trustees and the Executive Team and has delegated authority to determine the remuneration of the Chief Executive and the Executive Team and the approval and monitoring of systems for appraising the Executive Team.

The Workforce Committee scrutinises organisational development and workforce strategies and recommending approval to the Board. It is responsible for taking assurance that core human resource policies are regularly reviewed and are compliant with appropriate legislation/regulatory requirements including the CQC’s Well Led Framework, the Care Inspectorate’s National Care Standards and the Scottish Social Services Council Fit to Practice Framework. Workforce strategies include those for reward, pay and recognition and the Committee takes assurance that arrangements are in place to manage the workforce against agreed KPIs and that there is appropriate training, engagement and feedback from staff.

The Scotland Committee reviews delivery of the agreed strategy and improvement plans for Scotland against key internal milestones. The Committee considers plans and progress with organisational development in Scotland and oversees initiatives that are in place to develop relations, the corporate profile and partnership workings in Scotland.

Advisory groups

The Board has the power to establish ad-hoc working groups and advisory Boards as and when required, utilising both internal and external professionals as necessary. During the pandemic one such group was convened (the Ethics Committee), with the purpose of advising on decisions relating to the regulations and restrictions brought about by the pandemic and to formulate the Charity’s policy response. The Committee met on one occasion during the year. In addition, during a year which saw increased risks for the Charity and often rapid changes in the legislative and regulatory landscape, a schedule of informal Board meetings was also established to maintain Board oversight in between the scheduled, formal Board meetings.

Executive Management structure

The Chief Executive Officer is authorised to manage the Charity on a day-to-day basis under a written scheme of delegation from the Board, which is reviewed annually. The Chief Executive Officer has an Executive Team which is responsible for the delivery of the strategic plan and it meets formally on a monthly basis, in order to review the key performance indicators for the organisation and to keep abreast of developments in the organisation generally. The Senior Leadership Team brings together the most senior managers from Operations and Support Services to further develop ownership and delivery of the strategic plan and meets with the Executive Team formally on a fortnightly basis.

Workforce

As at 31 March 2022, the Charity had a workforce headcount of 5,362. According to the report “ The state of the adult social care sector and workforce in England” published in October 2021 by Skills for Care, the sector average colleague turnover is 28.5%. During the year the Charity recorded a turnover of 28%, which is higher than previous years but in line with the sector average. There has been a focus on recruitment with the introduction of a brand-new recruitment campaign and a revamped refer a friend scheme which rewards staff for successful referrals. The Charity is aware of

Page 29 of 58

the challenges the sector faces and continues to enhance its employee value proposition which includes a move to upper quartile sector pay rates and an increased emphasis on non-financial benefits such as personalised wellbeing support and a commitment to training and development.

Statement by the Trustees in performance of their statutory duties in accordance with s172(1) of the Companies Act 2006

The Trustees consider, both individually and together, that they have acted in the way they consider, in good faith, would be most likely to promote the success of the Charity for the benefit of its members as a whole (having due regard to the stakeholders and matters set out in s172(1) (a-f) of the Act) in the decisions taken during the year ended 31 March 2022. By reference to the strategic plan for 2018 to 2023 and the work being undertaken to refresh this with the Best Life Possible work referred to in this report:

Page 30 of 58

Streamline Energy and Carbon Reporting (SECR)

Under Statutory Instrument (SI 2018/1155) and the Environmental Reporting Guidelines, the Charity is required to report on greenhouse gas emissions and energy consumption. In discharging duties under this and the Government’s Energy Saving Opportunity Scheme, the Charity engaged external expertise to review the portfolio of operating sites, calculate energy usage and provide actionable feedback on how to reduce the associated carbon footprint. The Charity’s energy and fuel usage were calculated at 10.5m kWh which equates to 2,035 tonnes of CO2 emitted or 4,408 (2021: 6,259) kWh per person supported as at 31 March 2022. The calculation refers to all energy usage billed over the period with extrapolations used for missing periods and seasonality calculations in respect of gas usage. The Charity continues to look for cost effective ways of reducing its carbon footprint and is committed as part of The Best Life Possible strategy to reduce carbon emissions. During the year, the Charity has significantly reduced business mileage from 1.2 million miles claimed in 2020/21 to less than 540,000 and we will seek to embed this within new ways of working wherever possible – this is in addition to our annual update of our owned fleet to more fuel-efficient vehicles which saw 113 (2021: 82) motor vehicles replaced.

2.13 Statement of Trustee Responsibilities

The Trustees (who are also directors of Community Integrated Care for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year, giving a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure account, of the group over that period. In preparing these financial statements, the Trustees are required to:

Page 31 of 58

The Trustees are responsible for keeping woper acc¢)untiry8 Tecord5 that disclose with reasonable accuracy at anytlme the financial posltion of the Charityand enable them to ensure that the financlal statements complywith the Companies Act 2(￿. the Char*t￿5 andTrusteÈ Investment (Scotlandl Act 2fy)5 and the Charities Accounts15cotlandl reB￿at￿)n5 I￿6 (Js amended). They are also responsible for safeguarding the assets of the Charity and hence for takin8 feasonable steps for the prevention and detettion of fraud and other Irre8ularities. The Trustees are responsSble for the maintenance and integrity of the corporate and financial information induded on the Charrvs webslte. Legislation in the United Kingdom 8overnin8 the preparatlon and dissemination of financial ￿aternents rnay differ from legislation in other juri5dlct40ns. ststement as todlsdosure of Informitk￿ to audltors In so far as the Trustees are aware at the time of appro￿￿ Trvstee5' Annual Report: there is no relevartt information. being information needed by ihe audttor in connection wlth preparing the report, of which the group's audrtor is unaware- and the Trustees. having made enquirles of fellow dirertofs and the 8rourfs auditor that they ought to have individually taken, have each taken all steps that helshe is obliged to take as a director in orderto makethemselves aware of any relevant audit Inf￿atiOn and toestablish thatthe auditor Is aware of that infom)ation. Auditors The Board intend to perfom a competitbve tender wocess to appoinl Auditors fr)r the year ended 31 March 2023 and beyond. A resolutlon to app)int will be proposed at the Trustee P•)ard Meetin8 to be held on 7 December 2022. The Annual RepLYt of the Trustees of the C¢mmunity Integrated Care was approved by the Trustees of Community Integrated Care and Signed on their behalf by." Eli23beth Raper.. Chair of Trustees Date.. 2210912022 P•JB 32rf58

Auditors Report

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF COMMUNITY INTEGRATED CARE

Opinion on the financial statements

In our opinion, the financial statements:

We have audited the financial statements of Community Integrated Care (“the Parent Charitable Company”) and its subsidiaries (“the Group”) for the year ended 31 March 2022 which comprise the consolidated statement of financial activities, statement of financial activities, group and parent statement of financial position, consolidated statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Independence

We remain independent of the Group and the Parent Charitable Company in accordance with the ethical requirements relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Conclusions related to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group and the Parent Charitable Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Page 33 of 58

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our auditor’s report thereon. The other information comprises the Introduction & Trustees Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Other Companies Act 2006 reporting

In our opinion, based on the work undertaken in the course of the audit:

In the light of the knowledge and understanding of the Group and the Parent Charitable Company and its environment obtained in the course of the audit, we have not identified material misstatement in the Strategic report or the Trustee’s report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005 requires us to report to you if, in our opinion;

Responsibilities of Trustees

As explained more fully in the Statement of Trustees Responsibilities, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Page 34 of 58

In preparing the financial statements, the Trustees are responsible for assessing the Group’s and the Parent Charitable Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the Parent Charitable Company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

As a part of our audit in accordance with United Kingdom Generally Accepted Accounting Practice; and requirements of the Companies Act 2006 we exercise professional judgement and maintain professional scepticism throughout the audit. Based on our understanding and accumulated knowledge of the Charity and the sector in which it operates we considered the risk of acts by the Charity which were contrary to applicable laws and regulations, including fraud and whether such actions or non-compliance might have a material effect on the financial statements. These included but were not limited to those that relate to the form and content of the financial statements, such as the Charities SORP 2019, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice) the UK Companies Act 2006 and those that relate to the payment of employees. All team members were briefed to ensure they were aware of any relevant regulations in relation to their work.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting inappropriate journal entries, management bias in accounting estimates and improper revenue recognition associated with year-end cut-off. Our audit procedures included, but were not limited to:

Page 35 of 58

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities for the audit of the financial statements is located at the Financial Reporting Council’s (“FRC’s”) website at:

https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the Charitable Company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the Charitable Company’s trustees, as a body, in accordance with the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the Charitable Company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charitable Company, the Charitable Company’s members as a body and the Charitable Company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Signed: ________

Hamid Ghafoor (Senior Statutory Auditor) For and on behalf of BDO LLP, statutory auditor Manchester, UK

28 October 2022

Date: _______

BDO LLP is a limited liability partnership registered in England and Wales (with registered number OC305127).

Page 36 of 58

Community Integrated Care

Consolidated Statement of Financial Activities

(Incorporating an Income and Expenditure Account )

for the year ended 31 March 2022

Note
Income
Income from charitable activities
2
Other income
3
Total income
Expenditure
Charitable activities
(Profit)/Loss on joint venture
Total expenditure
4
Actuarial gains/ (losses) on defined benefit
pension scheme
19c
Grant acquired through business
combination
16
Net movement in funds
Reconciliation of funds:
Total fund balances at 31 March
Net income / (expenditure)
Total fund balances at 1 April
Transfer between funds
Other recognised gains / (losses)		 Continuing
Discontinued
operations
operations
2022
2022
£'000
£'000
126,335
13,512
1,064
1,951
127,399
15,463
127,086
14,653
11
-
127,097
14,653
302
810
(10,292)
13,853
-
34
-
-
(9,990)
14,697
41,988
(14,697)
31,998
-
Unrestricted funds		 Continuing
Discontinued
operations
operations
2022
2022
£'000
£'000
554
-
-
-
554
-
285
-
-
-
285
-
269
-
(105)
(3,456)
-
-
675
839
(3,456)
3,084
3,456
3,923
-
Restricted funds		 TOTAL
2022
£'000
140,401
3,015
143,416
142,024
11
142,035
1,381
-
34
675
2,090
33,831
35,921

The statement of financial activities includes all gains and losses recognised in the year. Income and expenditure is derived from both continuing and discontinued operations.

Page 37 of 58

Community Integrated Care

Consolidated Statement of Financial Activities

(Incorporating an Income and Expenditure Account )

for the year ended 31 March 2021

Note
Income
Income from charitable activities
2
Other income
3
Total income
Expenditure
Charitable activities
- Charitable activities excluding exceptional
- Exceptional impairment of fixed assets
-(Profit)/Loss on joint venture
Total expenditure
4
Transfer between funds
Actuarial gains/ (losses) on defined
benefit pension scheme
19c
Net movement in funds
Reconciliation of funds:
Total fund balances at 31 March
Net income / (expenditure)
Other recognised gains / (losses)
Total fund balances at 1 April		 Continuing
Discontinued
operations
operations
2021
2021
£'000
£'000
113,006
27,903
368
567
113,374
28,470
114,712
32,245
114,712
26,620
-
5,625
12
-
114,724
32,245
(1,350)
-
(3,775)
-
546
294
-
902
(804)
(2,579)
42,792
(12,118)
41,988
(14,697)
Unrestricted funds		 Continuing
Discontinued
operations
operations
2021
2021
£'000
£'000
396
-
-
-
396
-
398
-
398
-
-
-
-
-
398
-
(2)
-
(546)
(294)
-
-
(548)
(294)
3,632
3,750
3,084
3,456
Restricted funds		 TOTAL
2021
£'000
141,305
935
142,240
147,355
141,730
5,625
12
147,367
(5,127)
-
902
(4,225)
38,056
33,831

The statement of financial activities includes all gains and losses recognised in the year. Income and expenditure is derived from both continuing and discontinued operations.

Page 38 of 58

Community Integrated Care

Statement of Financial Activities

(Incorporating an Income and Expenditure Account )

for the year ended 31 March 2022

Note
Income
Income from charitable activities
2
Other income
3
Investment income
3/4
Total income
Expenditure
Charitable activities
- Charitable activities excluding exceptional
- Exceptional impairment of investments
on hive up
Total expenditure
4
Transfer between funds
Actuarial gains/ (losses) on defined
benefit pension scheme
19c
Charge on property acquired through
business combination
16
Net movement in funds
Reconciliation of funds:
Total fund balances at 31 March
Net income / (expenditure)
Other recognised gains / (losses)
Total fund balances at 1 April		 Continuing
Discontinued
operations
operations
2022
2022
£'000
£'000
126,136
13,512
968
1,951
2,888
-
129,992
15,463
129,586
14,653
Unrestricted funds		 Continuing
Discontinued
operations
operations
2022
2022
£'000
£'000
126,136
13,512
968
1,951
2,888
-
129,992
15,463
129,586
14,653
Unrestricted funds		 Continuing
Discontinued
operations
operations
2022
2022
£'000
£'000
315
-
-
-
-
-
315
-
136
-
Restricted funds		 Continuing
Discontinued
operations
operations
2022
2022
£'000
£'000
315
-
-
-
-
-
315
-
136
-
Restricted funds		 TOTAL
2022
£'000
139,963
2,919
2,888
145,770
144,375
126,698
2,888		 14,653
-		 136
-		 -
-		 141,487
2,888
129,586
406
-
(10,289)
-
-
(9,883)
40,859
30,976
-		 14,653
810
-
13,853
34
-
14,697
(14,697)
-		 136
179
-
(108)
-
675
746
3,186
3,932		 -
-
(3,456)
-
-
(3,456)
3,456
-
144,375
1,395
-
34
675
2,104
32,804
34,908

The statement of financial activities includes all gains and losses recognised in the year. Income and expenditure is derived from both continuing and discontinued operations.

Community Integrated Care

Statement of Financial Activities

(Incorporating an Income and Expenditure Account )

for the year ended 31 March 2021

Note
Income
Income from charitable activities
2
Other income
3
Total income
Expenditure
Charitable activities
- Charitable activities excluding exceptional
- Exceptional impairment of fixed assets
Total expenditure
4
Transfer between funds
Actuarial gains/ (losses) on defined
benefit pension scheme
19c
Net movement in funds
Reconciliation of funds:
Total fund balances at 31 March
Net income / (expenditure)
Other recognised gains / (losses)
Total fund balances at 1 April		 Continuing
Discontinued
operations
operations
2021
2021
£'000
£'000
112,711
27,903
301
567
113,012
28,470
114,482
32,245
114,482
26,620
-
5,625
114,482
32,245
(1,470)
(3,775)
546
294
-
902
(924)
(2,579)
41,783
(12,118)
40,859
(14,697)
Unrestricted funds		 Continuing
Discontinued
operations
operations
2021
2021
£'000
£'000
119
-
-
-
119
-
56
-
56
-
-
-
56
-
63
-
(546)
(294)
-
-
(483)
(294)
3,669
3,750
3,186
3,456
Restricted funds		 TOTAL
2021
£'000
140,733
868
141,601
146,783
141,158
5,625
146,783
(5,182)
-
902
(4,280)
37,084
32,804

The statement of financial activities includes all gains and losses recognised in the year. Income and expenditure is derived from both continuing and discontinued operations.

Page 40 of 58

Communlty Integrated Car• $loternent of Hnan¢lol Poslllon IConsdldal•d ond Chcolty) Q5 ol 31 MLwch J)22 Gro¥p TOng1￿e assets lnlary1t￿e assets Investments - Inveslments in goup Lmdertokings - Olher investmenls 14.S96 202Q 27,611 13.239 26,234 io 11123 112 i&n7 27.736 15260 26.235 CuN•nt aM•ts 51ock Debtors recover0￿8 wlh'n y C05h at b¢y)k and in hjnd 12 13,593 34.722 48.315 9.671 19,756 29.427 34.924 19.894 29. Debtr￿S recoverotde one yeor 12 51 Cr•dlk)i Amounts follir4J due one yeoi N•1 c￿•nI assets 26,773 20.466 21.￿6 21.8 9.061 Totol aM•ts l•ss cwr•nt Nal Cr•dllon: movnls la￿n9 due oftgr mcve Ihon one 36.789 37.092 35.296 14 2.624 2.958 2.184 2.492 2.624 2.958 2,184 2.492 N•1 ois•ts •xdudng P•￿￿0￿ l( Defined benèfit penon scheme lota'ty 35.921 33ml 34,9C 32h)3 N•1 ass•ts 3S.121 33.831 32.W)4 Unrestricled flfftds Reslricted fvnd5 14 31.998 3.923 27.291 6.540 J).976 3.9x2 26.162 6.642 Totd funth 121 33.831 32.en4 2210912022 The financial statements were aFvo¥od (AKJ (¥Jth(ffjsed lry Ihg Lwd oflru51ees on...................................... ond signed on t1￿1r beholl by.. ap•r {Cha) & L•¢woyd (Ch( ol Audll & Ilsk c0fflrn￿)

Community Integrated Care

Consolidated Statement of Cash Flows

for the year ended 31 March 2022

Operating activities:
Net income / (expenditure) before other recognised gains & losses
Depreciation
Amortisation
(Profit)/Loss on investments
Property impairment
Gifted intangible assets
Impairment of investments in ACS and ACT
Loan interest paid
Bank interest received
Defined benefit pension scheme staff cost charges
Defined benefit pension scheme interest
Payment to defined benefit pension scheme
Decrease / (Increase) in stock
Increase / (decrease) in debtors
Increase in creditors
Decrease in provisions for liabilities
Profit on sale of tangible fixed assets
Realised profit on the sale of Eachstep
Net cash inflow from operating activities
Investing activities:
Payments to acquire tangible fixed assets
Receipts from sales of tangible fixed assets
purchase of subsidairy net of cash inflow
Bank interest received
Net cash inflow/ (outflow) from investing activities
Financing activities:
Loan received
Repayment of borrowing
Loan interest paid
Net cash inflow/ (outflow) from financing activities
Cash inflow / (outflow) in year
Cash at bank and in hand at the beginning of the reporting period
Cash at bank and in hand at the end of the reporting period		 2022
£'000
1,381
2,075
224
9
-
427
-
111
(20)
146
(11)
(101)
2
(2,757)
4,725
(5)
(824)
(1,451)
3,931
(3,551)
17,445
(2,371)
20
11,543
125
(458)
(111)
(444)
15,030
19,894
34,924		 2021
£'000
(5,127)
2,947
-
(7)
5,625
-
-
179
(20)
111
(7)
(69)
(1)
1,554
1,716
(5)
(738)
6,158
(2,491)
4,002
-
20
1,531
-
(294)
(179)
(473)
7,216
12,678
19,894

Page 42 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

1. Accounting policies

Community Integrated Care is a charitable company incorporated in England and Wales under the Companies Act. The Charity is a Public Benefit Entity. The address of the registered office is given on the contents page and the nature of the group's operations and its principal activities are set out in the strategic report.

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

(a) Basis of preparation

The financial statements have been prepared in accordance with FRS102 the Financial Reporting Standard applicable in the United Kingdom, the Companies Act 2006 and the Statement of Recommended Practice "Accounting by Charities" (the "SORP") issued in October 2019 under the historical cost convention.

The Charity has availed itself of Paragraph 4 (1) of Schedule 1 of Statutory Instrument 2008 No. 410 and adapted the Companies Act formats to reflect the special nature of the Charity’s activities. The charity has taken advantage of the reduced disclosure exemption in paragraph 1.12(b) of FRS 102, meaning it does not need to produce an individual cash flow statement.

(b) Preparation of accounts on a going concern basis

After making enquiries and having reviewed the Charity's forecasts and projections to October 2023, taking into account possible changes to trading performance, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees have adopted the going concern basis of accounting in preparation of the financial statements. Further details can be seen in the Trustees report on page 23.

(c) Group consolidated financial statements

The Group financial statements consolidate the funds of the Charity and its subsidiary companies. The subsidiary companies consolidated within the Group financial statements include Person Centred Housing Limited and Age Exchange, whose results and net assets have been included on a line by line basis as the Charity controls the subsidiaries. Technology Integrated Care, a subsidiary acquired in prior year, has also been included within the Group results. No subsidiaries were disposed of in the year, or the preceding year.

(d) Company status

The Charity is a company limited by guarantee and has no share capital. The Trustees are elected from the members of the company. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £5 per member of the Charity.

(e) Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees, in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds are transferred from general unrestricted funds for specific purposes, based on available cost information. These amounts are monitored annually.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the Charity for particular purposes. This fundraising has created the expectation that resources generated would be used for specific purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

(f) Incoming Resources

All incoming resources are included in the SOFA when the Charity is legally entitled to the income, when the amount can be quantified with reasonable accuracy and when the amount is likely to be received.

Income from charitable activities includes all income that directly supports the Charity's primary purpose. This is largely made up of, but is not limited to, grants receivable from Local Government bodies and the National Health Service as well as privately funded care. The analysis of income from charitable activities (note 2) is reported on by geographical region for independent living services with older people services (Eachstep) and Government Coronavirus Job Retention Scheme income being reported on separately.

All grants, donations, rental income and contractual payments are included on a receivable basis. Income received in advance of the delivery of the service as contracted is deferred.

Other Grants are recognised as and when conditions for their release are fulfilled.

For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received.

Page 43 of 58

Community Integrated Care Notes to the financial statements

for the year ended 31 March 2022

(g) Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on the same basis as expenditure incurred directly in undertaking an activity. Overheads are apportioned to each operational scheme in accordance with the terms of the contract.

Support costs are those costs incurred directly in support of expenditure on the objects of the Charity, and are allocated to each category based upon the relevant proportion of turnover.

Governance costs are those incurred in connection with the administration of the Charity and compliance with constitutional and statutory requirements.

A liability is recognised when the Charity is legally committed at the balance sheet date as a result of a past event.

(h) Intangible assets

Goodwill arising on an acquisition of a business is the difference between the fair value of the consideration paid and the fair value of the assets and liabilities acquired. Positive goodwill is capitalised and amortised through the SOFA over the Trustees' estimate of its useful economic life which is 5 years.

(i) Tangible fixed assets and depreciation

Capitalisation: Tangible fixed assets costing more than £1,000 are capitalised and included at cost along with any incidental expenses of acquisition. Valuation: Tangible fixed assets are measured at historical cost. Depreciation:

Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost less estimated residual value on a straight line basis over their expected useful economic lives, as follows:

Freehold buildings- 50 years

Leasehold land and buildings- over the lease term Fixtures and fittings- 5 years or 10 years Motor vehicles- 4 years Computer equipment- 3 -10 years

If significant parts of an item of property, plant and equipment have different useful lives, then they are accounted for as separate items (major components) of property, plant and equipment and are depreciated as above. Assets under construction are not depreciated until completion of the build. Impairments are separately identified and charged to the funds of the Charity when the carrying amount is greater than the recoverable amount.

(j) Donated assets

Assets donated to the group are recognised at their fair value at the date they are gifted. Where assets are donated from another charitable entity, the fair value of any donated assets and liabilities is recognised within Donations within the SOFA.

(k) Operating leases

Rentals applicable to operating leases are charged to the SOFA over the period in which the cost is incurred.

(l) Leased assets - Lessor

Where assets are leased to a third party and give rights approximating to ownership (finance leases), the assets are treated as if they had been sold outright. All other leases are treated as operating leases. The annual rentals are credited to the SOFA on a straight line basis over the term of the lease, with the leased asset accounted for in accordance with the policy for tangible fixed assets.

(m) Cash at bank and in hand

Cash at bank and in hand is classified as a basic financial instrument and is measured at face value.

(n) Pension contributions

The Company's participating employees are either members of the Group's defined contribution scheme or members of one of the defined benefit schemes.

For defined benefit schemes the amounts charged in resources expended are the current service costs and gains and losses on settlements and curtailments. They are included as part of staff costs. Past service costs, to the extent that they have not previously been recognised, are recognised immediately in the SOFA if the benefits have vested. If the benefits have not vested immediately, the costs are recognised over the period until vesting occurs. The interest cost and the expected return on assets are shown as a net amount within finance costs which are included in resources expended. Actuarial gains and losses are recognised immediately in the ‘Other recognised gains and losses’.

Page 44 of 58

Community Integrated Care Notes to the financial statements for the year ended 31 March 2022

(o) Pension contributions (continued)

Defined benefit schemes are funded, with the assets of the scheme held separately from those of the Group, in separate trustee-administered funds. Pension scheme assets are measured at fair value and liabilities are measured on an actuarial basis using the projected unit method and discounted at a rate equivalent to the current rate of return on a high-quality corporate bond of equivalent currency and term to the scheme liabilities. The actuarial valuations are obtained at least triennially and are updated at each balance sheet date. Pension scheme assets are included in the balance sheet, but surpluses in any scheme (i.e. the amount by which assets exceed liabilities) are only included to the extent that the surplus may be recovered by reduced further contributions or to the extent that the Trustees have agreed a refund from the scheme at the balance sheet date. Pension scheme liabilities are recognised to the extent that the Group has a legal or constructive obligation to settle the liability. For defined benefit pension schemes where sufficient information is not available to use defined benefit accounting, these are accounted for as defined contribution schemes, as discussed below.

For defined contribution schemes the amount charged to the Consolidated Statement of Financial Activities in respect of pension costs and other post-retirement benefits is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.

The Charity contributes to two group personal pension plans operated by Aviva and The People’s Pension. The relevant plan is open to all employees over the age of 18. Due to a change in law, from May 2013 the Charity launched the government led auto-enrolment programme resulting in all eligible employees being automatically enrolled in the relevant pension scheme. The assets of the schemes are held separately from those of the Charity. The annual contribution payments are charged to the SOFA.

(p) Accounting for investments

Investments in subsidiaries are stated at cost. An entity is treated as a joint venture where the group is party to a contractual agreement with one or more parties from outside the group to undertake an economic activity that is subject to joint control. In the consolidated accounts, interests in associated undertakings and joint ventures are accounted for using the equity method of accounting. Under this method an equity investment is initially recognised at the transaction price (including transaction costs) and is subsequently adjusted to reflect the investor’s share of the profit or loss, other comprehensive income and equity of the associate, or joint venture.

(q) Judgements in applying accounting policies and key sources of estimation of uncertainty

In preparing these financial statements the directors have made judgements where appropriate. Key sources of estimation uncertainty include: the actuarial assumptions in respect of defined benefit pension schemes - The application of actuarial assumptions relating to defined benefit pension schemes is incorporated in the financial statements in accordance with FRS 102. In applying FRS 102, advice is taken from independent qualified actuaries. In this context, significant judgement is exercised in a number of areas, including future changes in salaries and inflation, mortality rates and the selection of appropriate discount rates.

Classification of leases - whether leases entered into as lessee, is operating leases or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

Depreciation of tangible fixed assets and impairment – Tangible fixed assets are depreciated over their useful lives taking into account residual lives, where appropriate. The actual lives of the assets and residual lives are assessed annually and may vary depending upon a number of factors. In assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. In considering whether indications of impairment exist, factors taken into consideration include the economic viability and expected future performance of the asset.

(r) Financial Instruments

Financial instruments of the Group are measured at amortised cost. Financial assets comprise cash, trade debtors and other debtors. Financial liabilties comprise bank loans, trade creditors, other creditors and accruals. Financial assets and financial liabilities are recognised when Community Integrated Care becomes a party to the contractual provisions of the instrument. All financial assets and liabilities are initially measured at transaction price (including transaction costs). Community Integrated Care only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and provisions are recognised where Communtiy Integrated Care has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

(s) Discontinued operations

In October 2021 the Charity sold its Eachstep (Older Peoples Services) division. Without the Older Peoples Services the operational focus of the Charity has shifted towards the independent living sector. A profit on disposal of £1,951k was recognised on sale.

Page 45 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

2
3		 Analysis of income from charitable activities
Unrestricted
North West
North East
Scotland
South and Central
Eachstep (Older People Services)
Coronavirus Job Retention Scheme
Restricted
Grants, donations and fundraising
Other income
Management Fee
Sundry
Net gain on disposal of fixed assets
Bank interest
Dividends received from subsidiary company
Profit/(loss) on the sale of discontinued operations		 2022
£'000
41,430
32,535
25,348
26,947
13,512
75
139,847
554
2022
£'000
-
217
827
20
-
1,951
3,015
GRO
GRO		 2021
£'000
35,548
31,962
24,716
19,101
27,904
1,678
140,909
396
2021
£'000
-
177
738
20
-
-
935
UP
UP		 2022
£'000
41,430
32,512
25,348
26,771
13,512
75
139,648
315
2022
£'000
6
122
827
13
2,888
1,951
5,807
CHA
CHA		 2021
£'000
35,548
31,937
24,716
18,831
27,904
1,678
RITY
140,614
119
2021
£'000
6
108
738
16
-
-
RITY
868

Discontinued operations

In October 2021 , the Eachstep (Older Peoples Services) division was sold with the Charity's focus shifting towards supported living services A profit on disposal of £1,951k arose on its sale. This and any other Eachstep divisional income within jote 2 is shows on the SOFA as discontinued operations.

Costs of charitable activities
(Profit)/Loss on joint venture
North West
North East
Scotland
South and Central
Eachstep (Older People Services)
Costs of charitable activities - 2021
Exceptional impairment of fixed assets
(Profit)/Loss on joint venture
North West
North East
Scotland
South and Central
Eachstep (Older People Services)		 Operational
staff costs
£'000
-
33,487
26,102
19,847
21,378
9,587
110,401
Operational
staff costs
-
-
28,195
25,019
18,185
15,986
21,714
109,099		 Direct costs
£'000
-
2,681
1,482
1,112
1,992
3,004
10,271
Direct costs
-
-
2,534
2,043
1,197
1,620
7,030
14,424
G		 Support costs
£'000
11
5,997
4,859
3,758
4,678
2,061
21,364
Support costs
5,625
12
4,408
4,162
3,369
2,768
3,500
23,844
ROUP		 2022 Total
£'000
11
42,165
32,443
24,717
28,048
14,652
142,036
2021 Total
5,625
12
35,137
31,224
22,751
20,374
32,244
147,367
Costs of charitable activities
Exceptional impairment of investments
North West
North East
Scotland
South and Central
Eachstep (Older People Services)
Cost of charitable activities - 2021
Exceptional impairment of fixed assets
North West
North East
Scotland
South and Central
Eachstep (Older People Services)		 Operational
staff costs
£'000
-
33,487
26,102
19,847
21,110
9,587
110,133
Operational
staff costs
-
28,195
25,019
18,185
15,700
21,714
108,813		 Direct costs
£'000
-
2,681
1,468
1,112
1,884
3,004
10,149
Direct costs
-
2,534
2,025
1,197
1,536
7,030
14,322
CH		 Support costs
£'000
2,888
5,997
4,861
3,759
4,527
2,062
24,094
Support costs
5,625
4,410
4,164
3,370
2,578
3,501
23,648
ARITY		 2022 Total
£'000
2,888
42,165
32,431
24,718
27,521
14,653
144,376
2021 Total
5,625
35,139
31,208
22,752
19,814
32,245
146,783

Exceptional expenditure

In September 2021 the Charity purchased 100% of the shares of Access Community Services (ACS) and Access Community Training (ACT). This was immediately followed by a hive up of their net assets into Community Integrated Care resulting in the impairment to investments of £2,888k. Dividends income was received resulting in a net impact of £nil.

In the prior year, there was an impairment of fixed assets of £5.625k relating to the October 2021 sale of the Eachstep (Older Peoples Services) divisio

Discontinued operations

Expenditure from discontinued opreations shown on the SOFA relates to the sale of the Eachstep (Older Peoples Services) division.

Page 46 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

5 Analysis of support costs

The charity allocates its support costs as shown in the table below. Regional Office costs are allocated to the relevant region. Support Service costs are apportioned between the regions based on the percentage of income per region.

Finance &
Legal
£'000
(Profit)/Loss on joint venture
12
North West
546
North East
428
Scotland
185
South and Central
481
Eachstep (Older People Services)
178
1,830
Finance &
Legal
£'000
Exceptional impairment of fixed assets
5,625
(Profit)/Loss on joint venture
12
North West
392
North East
352
Scotland
273
South and Central
210
Eachstep (Older People Services)
308
7,172
Finance &
Legal
£'000
North West
548
North East
430
Scotland
186
South and Central
453
Eachstep (Older People Services)
179
1,796
Finance &
Legal
£'000
Exceptional impairment of fixed assets
5,625
North West
394
North East
354
Scotland
274
South and Central
208
Eachstep (Older People Services)
309
7,164
Analysis of governance costs
Audit and accountancy fees
Legal costs
6
Other costs and income
Operating lease rentals
plant & machinery
land & buildings
Depreciation
owned assets
leased assets- land & buildings
Loan interest
Defined benefit pension - expected return on assets less interest on obligation
Rent received
Net gain on disposal of fixed assets
Fees payable to auditors
Statutory audit of parent and consolidated accounts
Tax Services
Subsidiary		 Human
Resources
& Training
£'000
-
1,846
1,448
1,129
1,194
602
6,219
Human
Resources
& Training
£'000
-
-
1,257
1,130
873
670
987
4,917
Human
Resources
& Training
£'000
1,846
1,448
1,129
1,193
602
6,218
Human
Resources
& Training
£'000
-
1,257
1,130
873
667
987
4,914
2022
£'000
105
28
133
2022
£'000
119
918
2,029
46
111
(11)
(271)
(824)
GRO
GRO
2022
£'000
92
3
10
105		 Information
Technology
£'000
-
934
732
571
618
304
3,159
Information
Technology
£'000
-
-
641
576
446
350
503
2,516
Information
Technology
£'000
933
732
571
603
304
3,143
Information
Technology
£'000
-
641
576
446
339
503
2,505
2021
£'000
63
14
77
2021
£'000
96
864
2,636
311
179
(7)
(190)
(206)
UP
UP
GROUP
CHARITY
2021
£'000
55
4
8
63		 Facilities
Management
£'000
-
238
186
145
214
77
860
Facilities
Management
£'000
-
-
191
172
133
138
149
783
Facilities
Management
£'000
237
186
145
153
77
798
Facilities
Management
£'000
-
191
172
133
101
149
746
2022
£'000
90
28
118
2022
£'000
117
918
2,003
46
111
(11)
(226)
(824)
CHARI
CHARI		 Administration
£'000
-
2,433
2,065
1,728
2,171
900
9,297
Administration
£'000
-
-
1,926
1,932
1,644
1,400
1,554
8,456
Administration
£'000
2,433
2,065
1,728
2,125
900
9,251
Administration
£'000
-
1,926
1,932
1,644
1,263
1,554
8,319
2021
£'000
49
14
63
2021
£'000
92
864
2,608
311
172
(7)
(158)
(206)
TY
TY		 Total
2022
£'000
12
5,997
4,859
3,758
4,678
2,061
21,365
Total
2021
£'000
5,625
12
4,407
4,162
3,369
2,768
3,501
23,844
Total
2022
£'000
5,997
4,861
3,759
4,527
2,062
21,206
Total
2021
£'000

5,625
4,409
4,164
3,370
2,578
3,502
23,648

The loan interest includes an annual payment made for two donated Salford services which totals £53k (2021 : 107k). The Salford services and buildings were sold in the year.

Page 47 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

7
Staff costs
Wages and salaries
Social security costs
Other pension costs -
contributions to defined contribution schemes
- defined benefit pension scheme charges		 2022
2021
£'000
£'000
104,338
104,412
8,707
8,369
2,141
2,198
146
111
115,332
115,090
GROUP		 2022
2021
£'000
£'000
104,024
104,032
8,681
8,344
2,130
2,184
146
111
114,981
114,671
CHARITY		 2022
2021
£'000
£'000
104,024
104,032
8,681
8,344
2,130
2,184
146
111
114,981
114,671
CHARITY
114,671

The figures shown above represent all staff costs for the Group and Company including operational staff costs, as shown in Note 4, together with costs relating to staff who work in support services and regional offices, which are incorporated within the support cost figures in note 5.

Redundancy costs incurred by CIC amounting to £281,380 (2021: £247,594) are included in the above figures.

Employee benefits incurred by CIC, comprising company cars and health insurance, amounting to £25,553 (2021: £33,178) are included in the above figures.

Agency costs incurred by CIC amounting to £9,085,771 (2021: £6,669,724) are not included in the analysis above. These costs are incurred to provide cover for staff on annual leave or additional hours required on contracts.

The number of employees whose emoluments as defined for taxation purposes amounted to over £60,000 in the year was as follows:

as follows:
£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
£90,001 - £100,000
£100,001 - £110,000
£110,001 - £120,000
£120,001 - £130,000
£130,001 - £140,000
£140,001 - £150,000
£180,001 - £190,000
£190,001 - £200,000		 2022
2021
number
number
9
2
6
6
2
5
4
2
2
1
-
2
-
-
3
1
-
2
-
-
1
1
27
22
GROUP		 2022
2021
number
number
9
1
6
6
2
5
4
2
2
1
-
2
-
-
3
1
-
2
-
-
1
1
27
21
CHARITY
21

All employees earning more than £60,000 contributed to a personal pension scheme. The Charity contributed £136,912 (2021: £116,690) on their behalf.

Total earnings of key management personnel in the year amounted to £1,516,635 (2021: £1,510,377).

No directors are part of the defined benefit pension scheme.

The Trustees did not receive any remuneration from the charity. Trustees are reimbursed for expenditure incurred in attending Trustee meetings or visiting the Group's homes and facilities in their roles as Trustees. These costs related to 5 Trustees (2021: 9) and amounted to £4,757 in the year (2021: £752).

The number of full and part-time employees, calculated on a monthly average basis, was;

Operational staff
Administration and support		 2022
2021
number
number
4,826
5,312
536
500
5,362
5,812
GROUP		 2022
2021
number
number
4,815
5,299
532
495
5,347
5,794
CHARITY		 2022
2021
number
number
4,815
5,299
532
495
5,347
5,794
CHARITY
5,794

8 Indemnity insurance

The Charity purchases Directors and Officers Liability insurance. The cost of the premium in the year was £16,800 (2021: £10,920).

Page 48 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

9
Tangible fixed assets
GROUP
Cost
At 1 April 2021
Additions
Disposals
Transfer
At 31 March 2022
Depreciation
At 1 April 2021
Provided during the year
Disposals
At 31 March 2022
Net Book Value
At 31 March 2022
At 31 March 2021
CHARITY
Cost
At 1 April 2021
Additions
Disposals
Transfer
At 31 March 2022
Depreciation
At 1 April 2021
Provided during the year
Disposals
At 31 March 2022
Net Book Value
At 31 March 2022
At 31 March 2021		 buildings
£'000
40,907
675
(27,511)
-
14,071
20,250
448
(15,579)
5,119
8,952
20,657
39,172
675
(27,511)
-
12,336
19,898
423
(15,579)
4,742
7,594
19,274
Freehold
land &		 buildings
£'000
7,978
596
(4,922)
-
3,652
6,969
46
(4,831)
2,184
1,468
1,009
6,525
596
(4,922)
-
2,199
5,516
46
(4,831)
731
1,468
1,009
Leasehold
land &		 Fixtures &
fittings
£'000
9,572
805
(7,235)
140
3,282
7,077
500
(5,299)
2,278
1,004
2,495
-
9,514
805
(7,228)
140
3,231
7,021
499
(5,292)
2,228
1,003
2,493		 Motor
vehicles
£'000
3,271
1,620
(1,684)
-
3,207
1,447
384
(491)
1,340
1,867
1,824
3,272
1,620
(1,684)
-
3,208
1,446
384
(491)
1,339
1,869
1,826		 Computers
£'000
4,051
379
(287)
41		 Assets under
construction
£'000
181
163
-
(181)
163
-
-
-
-
163
181
181
163
-
(181)
163
-
-
-
-
163
181		 TOTAL
£'000
65,960
4,238
(41,639)
-
4,184 28,559
2,600
697
(255)		 38,343
2,075
(26,455)
3,042 13,963
1,142 14,596
1,451 27,617
4,047
379
(287)
41		 62,711
4,238
(41,632)
-
4,180 25,317
2,596
697
(255)		 36,477
2,049
(26,448)
3,038 12,078
1,142 13,239
1,451 26,234

Included in freehold land and buildings for the Group are 27 (2021 : 29) buildings which were donated by local authorities. They have a net book value of £3,479K (£5,088K). Disposal of these buildings is subject to the approval of the donating authority.

Assets under construction comprises costs incurred relating to property upgrades. These assets will be fully constructed in future periods at which point depreciation will commence.

Motor vehicles include 152 (2021:153) vehicles with a net book value of £1,627K which are leased to people we support.

Page 49 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

9 Tangible fixed assets (continued)

Included in freehold land and buildings is land at a cost of £175k (2021: £2,010k) that is not depreciated.

Certain assets are owned by the Group and leased on an operating lease to Reside Housing Association Limited, with the following values:

10 Cost
Accumulated depreciation
Intangible Assets
Goodwill
Cost B/f
Additions in year
Amortisation B/f
Amortisation in year		 2022
2021
£'000
£'000
1,436
1,553
(519)
(516)
917
1,037
2022
2021
£'000
£'000
800
800
2,246
-
CHARITY
(800)
(800)
(224)
-
2,022
-		 2021
£'000
1,553
(516)
1,037
-

Goodwill brought forward represents an amount paid on the acquisition of two services in 2014 from Seashell Trust. This was amortised over five years and fully released in August 2018.

In June 2021 the Charity acquired the business and assets of Life Opportunities Trust resulting in the adition of £424k of negative goodwill. In September 2021 the Charity purchased 100% of the share capital of Access Community Services Ltd and Access Community Trading Ltd resulting in a goodwill addition of £2,670k on the hive up of net assets. Both additions are being amortised over five years. This is inline with projected benefit that asset shall provide.

Investments b/f
Investments change in year
Investments c/f
Goodwill (as above)		 GROUP
2022
2021
£'000
£'000
112
94
2
18
114
112
2,022
-
2,136
112		 GROUP
2022
2021
£'000
£'000
112
94
2
18
114
112
2,022
-
2,136
112
112
-
112
Control Type Company Country of Company
% number incorporation Status
Person Centred Housing Ltd 100 Subsidiary 4578121 England & Wales Dormant
Age Exchange 100 Subsidiary 1929724 England & Wales Active
Inspirit Care Ltd 100 Subsidiary 4180614 England & Wales Dormant
Technology Integrated Care Ltd 100 Subsidiary 12071990 England & Wales Active
Access Community Care Ltd 100 Subsidiary 4471217 England & Wales Dormant
Access Coomunity Training Ltd 100 Subsidiary 2225727 England & Wales Dormant

Person Centred Housing ("PCH") is a company limited by guarantee. The Charity has the right

to appoint and remove members. The registered address is: Old Market Court, Miners Way, Widnes, WA8 7SP.

Age Exchange is a company limited by guarantee. The registered address is: 11 Blackheath Village, Blackheath, London, SE3 9LA.

Inspirit Care is dormant and ceased to trade from the start of the 2014/15 Financial Year. As such it is exempt from preparing financial statements by virtue of S394 of Companies Act 2006 The registered address is: Old Market Court, Miners Way, Widnes, WA8 7SP.

Technology Integrated Care ("TIC") is a private company limited by shares. CIC holds shares of £1. The registered address is: Old Market Court, Miners Way, Widnes, WA8 7SP.

TIC has a joint venture in Preparing4Care LLP (P4C) (OC427880) and invested £50k in 19/20. P4C made a loss of £24k in the year.

Access Community Services ("ACS") is a private company limited by shares. CIC hold £5,001 shares. Access Community Training ("ACS") is a private company limited by shares. CIC hold £10 shares. The registered address of both companies is: Old Market Court, Miners Way, Widnes, WA8 7SP. 100% of the share capital of both companies was acquired on 13/09 and they have since been dormant following the immediate hive up of business and assets to CIC.

Page 50 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

12 Debtors
Amounts due within one year
Trade debtors
Other debtors
Prepayments & accrued income
Amounts due after more than one year
Amounts due from JV/subsidiary undertakings
Total
13 Creditors: amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Bank loans due within one year
Accruals		 2022
2021
£'000
£'000
8,058
5,618
661
113
4,889
3,980
13,608
9,711
45
51
13,653
9,762
Group
2022
2021
£'000
£'000
3,145
1,829
1,847
1,733
7,702
4,202
334
332
13,745
12,510
26,773
20,606
Group		 2022
2021
£'000
£'000
8,052
5,595
654
107
4,887
3,969
13,593
9,671
119
100
13,712
9,771
Charity
2022
2021
£'000
£'000
3,134
1,821
1,841
1,726
7,641
4,140
308
309
13,678
12,470
26,602
20,466
Charity		 2022
2021
£'000
£'000
8,052
5,595
654
107
4,887
3,969
13,593
9,671
119
100
13,712
9,771
Charity
2022
2021
£'000
£'000
3,134
1,821
1,841
1,726
7,641
4,140
308
309
13,678
12,470
26,602
20,466
Charity
20,466

Included within accruals is an amount for deferred income. Deferred income comprises income received in advance of the delivery of the service as contracted.

The movement in the period is as follows
Opening deferred income
Amounts charged for the year
Amounts released in the year
Closing deferred income		 Group
£'000
2,355
1,351
(2,355)
1,351		 Charity
£'000
2,331
1,303
(2,331)
1,303

The Charity is the Custodian Trustee of residents' personal monies totalling £6.5M at 31st March 2022 (2021: £6.7M). These personal monies are held by banks other than the Charity's principal banker and although the Charity has corporate governance over the balances it has no beneficial ownership. As a result the funds are excluded from the financial statements.

14 Creditors:amounts falling due in more than one year
Bank loans
Deferred Capital Grants
Repayments fall due as follows:
In the second to fifth year inclusive
After 5 years
Bank loans due within one year (above)
Total loans and overdrafts		 2022
2021
£'000
£'000
2,468
2,797
156
161
2,624
2,958
1,420
1,400
1,048
1,397
2,468
2,797
334
332
2,802
3,129
Group		 Charity
2022
2021
£'000
£'000
2,184
2,492
-
-
2,184
2,492
1,328
1,310
856
1,182
2,184
2,492
308
309
2,492
2,801		 Charity
2022
2021
£'000
£'000
2,184
2,492
-
-
2,184
2,492
1,328
1,310
856
1,182
2,184
2,492
308
309
2,492
2,801
2,492
1,310
1,182
2,492
309
2,801

The charity took out a loan in July 2019 with the Charity Bank for £3.3m. This is a 10 year loan and carries a variable rate of interest at 2.1% above the Bank of England base rate. At the balance sheet date security is held in cash in a separate Charity bank account. Monthly repayments of £32k are due.

Page 51 of 58

Community Integrated Care Notes to the financial statements

for the year ended 31 March 2022

15 Other financial commitments

At 31 March 2022 the group had commitments under non-cancellable operating leases as follows:

Expiry date:
Within one year
Between two and five years		 2022
2021
£'000
£'000
108
118
205
307
313
425
Equipment
GROUP		 2022
2021
£'000
£'000
108
108
198
306
306
414
Equipment
CHARITY		 2022
2021
£'000
£'000
108
108
198
306
306
414
Equipment
CHARITY
313 306 414

At 31 March 2022 the amounts payable to the group under non-cancellable operating leases as follows:

Expiry date:
Within one year
Between two and five years		 2022
£'000
(271)
-
Rental In
GRO		 2021
£'000
(190)
-
(190)
come
UP		 2022
£'000
(226)
-
Rental I
CHA		 2021
£'000
(156)
-
ncome
RITY
(271) (226) (156)

16 Statement of funds

GROUP
Unrestricted funds
Continuing operations
Discontinued operations
Total unrestricted funds
Restricted funds
Continuing operations
-Fundraising and grant
-Capital grants
Discontinued operations
-Capital grants
Total restricted funds
Total funds		 31 March
2020
£'000
42,792
(12,118)
30,674
464
3,168
3,750
7,382
38,056		 Profit for the year Other comprehensive
income		 Other comprehensive
income		 Profit f or the year Ot her comprehensive
income
31 March
2020
£'000
42,792
(12,118)		 Income
£'000
113,374
28,470		 Expenditure
£'000
(114,724)
(32,245)		 Transfers
£'000
546
294		 DB Pension
adj
£'000
-
902		 31 March
2021
£'000
41,988
(14,697)		 Income
£'000
127,399
15,463		 Expenditure
£'000
(127,097)
(14,653)		 Transfers
£'000
(10,292)
13,853		 Capital grant
on
acquisition
DB Pension
adj
£'000
£'000
-
-
-
34		 31 March
2022
£'000
31,998
(0)
30,674 141,844 (146,969) 840 902 27,291 142,862 (141,750) 3,561 -
34		 31,998
464
3,168
3,750		 396
-
-		 (398)
-
-		 -
(546)
(294)
(840)
-		 -
-
-		 462
2,622
3,456		 554
-
-		 (285)
-
-		 3
(108)
(3,456)		 -
-
675
-
-		 734
3,189
-
7,382 396 (398) - 6,540 554 (285) (3,561) 675
-		 3,923
38,056 142,240 (147,367) 902 33,831 143,416 (142,035) - 675
34		 35,921

The capital grants fund of £3,189k relates to the market value of the buildings donated to the Charity by Local Authorities at the date of their transfer. The fund is written off over the estimated useful life of the buildings which is 50 years.

The transfers made between Restricted Funds and Unrestricted Funds is made up of two elements. Firstly a portion represents the depreciation on the Group's fixed assets, to the extent that the assets were acquired using capital grants, which are part of Restricted Funds. Depreciation is initially calculated as part of the Group depreciation, and is then transferred to Restricted Funds. The remaining portion represents the release of capital grants on the disposal of buildings no longer used by the Group.

Page 52 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

16 Statement of funds (continued)

Profit for the year Profit for the year Other comprehensive
income		 Other comprehensive
income		 Profit for the year Other comprehensive
income		 Other comprehensive
income		 Other comprehensive
income
Capital
1 April DB Pension 31 March grant on DB Pension 31 March
2020 Income Expenditure Transfers adj 2021 Income Expenditure Transfers acquisition adj 2022
CHARITY £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000
Unrestricted funds
Continuing operations 41,783 113,012 (114,482) 546 - 40,859 129,992 (129,586) (10,289) - - 30,976
Discontinued operations (12,118) 28,470 (32,245) 294 902 (14,697) 15,463 (14,653) 13,853 - 34 (0)
Total unrestricted funds 29,665 141,482 (146,727) 840 902 26,162 145,455 (144,239) 3,564 - 34 30,976
Restricted funds
Continuing operations
-Fundraising and grant 501 119 (56) - - 564 315 (136) - - - 743
-Capital grants 3,168 - - (546) - 2,622 - - (108) 675 - 3,189
Discontinued operations
-Capital grants 3,750 - - (294) - 3,456 - - (3,456) - - -
Total restricted funds 7,419 119 - (840) - 6,642 315 (136) (3,564) 675 - 3,932
Total funds 37,084 141,601 (146,727) - 902 32,804 145,770 (144,375) - 675 34 34,908
Analysis of group net assets between funds 31 March 2022 31 March 2021
GROUP GROUP
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
£'000 £'000 £'000 £'000 £'000 £'000
Fund balances at 31 March 2022 are represented by
Tangible fixed assets 11,407 3,189 14,596 21,658 6,078 27,736
Intangible fixed assets 2,143 - 2,143 - - -
Current assets 48,534 - 48,534 29,608 - 29,608
Current liabilities (27,507) 734 (26,773) (21,068) 462 (20,606)
Long-term liabilities (2,624) - (2,624) (2,958) - (2,958)
Long-term debtors 45 - 45 51 - 51
Pension provision - - - - - -
31,998 3,923 35,921 27,291 6,540 33,831

17 Analysis of group net assets between funds

Fund balances at 31 March 2022 are represented by
Tangible fixed assets
Intangible fixed assets
Current assets
Current liabilities
Long-term liabilities
Pension provision		 Unrestricted
funds
£'000
10,051
2,020
48,434
(27,345)
(2,184)
-

CH		 Restricted
funds
£'000
3,189
-
-
743
-
-
3,932
31 March 2022
ARITY		 Total
£'000
13,240
2,020
48,434
(26,602)
(2,184)
-
34,908		 Unrestricted
funds
£'000
20,157
-
29,527
(21,030)
(2,492)
-
26,162
31		 Restricted
Total
funds
£'000
£'000
6,078
26,235
-
-
-
29,527
564
(20,466)
-
(2,492)
-
0
March 2021
CHARITY
30,976 6,642
32,804

18 Pension scheme obligations- Defined contribution schemes

The group operates two defined contribution occupational pension schemes for employees. The support services and management staff pension fund is held with Aviva (3% standard employer contributions). The operational staff pension fund is held with The People's Pension (3% employer contributions). All assets of the schemes are held in independent funds with the aforementioned pension providers.

Pension costs charged in the SOFA represent the contributions payable by the charity in the year.

Contributions paid

2022 2021 £'000 £'000 2,141 2,198

Page 53 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

19 Pension scheme obligations- Defined benefit schemes

The defined benefit schemes to which the Group is a contributor, comprise final salary schemes of the Local Government Pension Schemes ("LGPS") for Dumfries & Galloway and Greater Manchester. The LGPS are funded schemes, with the assets held in separate trustee administered funds. The pension cost is assessed every three years in accordance with advice from independent qualified actuaries, using the projected unit method. The latest actuarial valuations of the schemes were as at 31st March 2019 for Greater Manchester and 31st March 2020 for D&G. The pension schemes transferred out in the year on the sale of the Charity's Eachstep (Older Peoples Services) division.

The Group is also a contributor to the National Health pension scheme and the rate of contribution for 21/22 was 20.6%. The NHS scheme is a m employer defined benefit scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the Group. The scheme is therefore accounted for as a defined contribution scheme, and the contributions made by the Group are included under this heading above.

19a Assumptions
Salary increase rate
Pension increase rate
Discount rate		 D&G D&G Greater
Manchester		 Greater
Manchester
2022
%pa
3.85
3.05
1.75		 2021
%pa
3.65
2.85
1.95		 2022
%pa
3.75
3.0
1.8		 2021
%pa
3.6
2.85
2

Mortality assumptions

Mortality assumptions
Average number of years lived after 65:
Current pensioners
Future pensioners		 D&G Greater
Manchester		 D&G Greater
Manchester
Male
2022
20.8
21.9		 Female
2022
23.3
25.3		 Male
2022
20.5
21.9		 Female
2022
23.3
25.3		 Male
2021
20.8
21.9		 Female
2021
23.4
25.3		 Male
2021
20.5
21.9		 Female
2021
23.3
25.3

19b Amounts included in the Group Statement of Financial Activities

Current service cost
Past service cost (including curtailments)
Net interest income on plan assets
Net interest cost on defined benefit obligation		 D&G D&G Greater
Manchester		 Greater
Manchester		 Total Total
2022
£000
(10)
-
95
(94)		 2021
£000
(14)
-
170
(190)		 2022
£000
(136)
-
110
(100)		 2021
£000
(97)
-
199
(172)		 2022
£000
(146)
0
205
(194)		 2021
£000
(111)
0
369
(362)
(9) (34) (126) (70) (135) (104)

19c Amounts included in other recognised gains and losses (Group).

Return on assets exc. amounts included in net interest
Remeasurements:
Changes in demographic assumptions
Changes in financial assumptions
Other experience
Transfer on sale of Eachstep
PY surplus restriction adj
Surplus restrictions in year
Actuarial gains/ (losses) on DB pension scheme		 D&G D&G Greater
Manchester		 Greater
Manchester		 Total Total
2022
£000
486
-
(437)
-
(112)
63
-		 2021
£000
1,457
79
(1,202)
553
-
-
-		 2022
£000
647
-
(592)
-
(1,075)
1,054
-		 2021
£000
1,786
(66)
(1,790)
85
-
-
0		 2022
£000
1,133
-
(1,029)
-
(1,187)
1,117
-		 2021
£000
3,243
13
(2,992)
638
-
-
-
- 887 34 15 34 902

Page 54 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

19d Pension scheme assets and liabilities

19d Pension scheme assets and liabilities
Fair value of scheme assets
Present value of scheme liabilities
Net Assets/(Liabilities)
Surplus Restriction
Net Assets/(Liabilities) included in Group balance sheet		 D&G Greater
Manchester		 Total
2022
£000
-
-		 2021
£000
9,326
(9,263)		 2022
£000
-
-		 2021
£000
10,439
(9,385)		 2022
£000
-
-		 2021
£000
19,765
(18,648)
-
-		 63
(63)		 -
-		 1,054
(1,054)		 -
-		 1,117
(1,117)
- - - - - -

Pension schemes with net surplusses are not recognised within these accounts because recovery of these assets from the schemes is not certain. The surplusses are removed from the accounts in the lines annotated as 'Surplus restriction'.

19e Fair value of scheme assets - movements in year

Opening fair value of plan assets
Net interest income on plan assets
Plan participant's contributions
Employer contributions
Return on assets exc. amounts included in net interest
Benefits paid to members
Transfer on sale of Eachstep
Closing fair value of plan assets
Opening fair value of plan assets
Opening surplus restrictions
Opening fair value of plan assets (net of restrictions)
Closing fair value of plan assets
Closing surplus restrictions
Closing fair value of plan assets (net of restrictions)		 D&G D&G Greater
Manchester		 Greater
Manchester		 Total Total
2022
£000
9,326
95
1
9
486
(238)
(9,679)		 2021
£000
7,623
170
2
14
1,947
(430)
-		 2022
£000
10,439
110
22
92
647
(92)
(11,218)		 2021
£000
8,719
199
17
55
1,651
(202)
-		 2022
£000
19,765
205
23
101
1,133
(330)
(20,897)		 2021
£000
16,342
369
19
69
3,598
(632)
0
- 9,326 - 10,439 - 19,765
9,326
(9,326)		 7,623
-		 10,439
(10,439)		 8,719
(1,189)		 19,765
(19,765)		 16,342
(1,189)
- 7,623 - 7,530 - 15,153
-
-		 9,326
(9,326)		 -
-		 10,439
(10,439)		 -
-		 19,765
(19,765)
- - - - - 0

19f Analysis of fair value of scheme assets

19f Analysis of fair value of scheme assets
Equities
Gilts and bonds
Property
Cash		 D&G Greater
Manchester		 Total
2022
£000
-
-
-
-		 2021
£000
6,715
1,585
1,026
-		 2022
£000
-
-
-
-		 2021
£000
7,516
1,253
731
940		 2022
£000
-
-
-
-		 2021
£000
14,231
2,838
1,757
940
- 9,326 - 10,440 - 19,766

19g Defined benefit obligation - movements in year

Opening value of liabilities
Current service cost
Net interest cost on defined benefit obligation
Plan participant's contributions
Remeasurements:
Changes in demographic assumptions
Changes in financial assumptions
Other experience
Benefits paid to members
Transfer on sale of Eachstep
Closing value of liabilities		 D&G D&G Greater
Manchester		 Greater
Manchester		 Total Total
2022
£000
(9,263)
(10)
(94)
(1)
-
(437)
-
238
9,567		 2021
£000
(8,490)
(14)
(190)
(2)
79
(1,202)
126
430
-		 2022
£000
(9,385)
(136)
(100)
(22)
-
(592)
-
92
10,143		 2021
£000
(7,530)
(97)
(172)
(17)
(66)
(1,790)
85
202
-		 2022
£000
(18,648)
(146)
(194)
(23)
0
(1,029)
-
330
19,710		 2021
£000
(16,020)
(111)
(362)
(19)
13
(2,992)
211
632
-
- (9,263) - (9,385) - (18,648)

Page 55 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

19h History of experience gains and losses

History of experience gains and losses
Settlements
Liability experience gains / (losses)
Present value of liabilities
Value of assets
Percentage of assets
Asset experience gains / (losses)
Present value of liabilities
Percentage of the present value of
liabilities
PY surplus restrictions
Total actuarial gains/(losses)
Percentage of present value of
liabilities
Actuarial gains/(losses) before surplus
restrictions and settlements		 D & G




Greater Manchester
2022
2021
£'000
£'000
4861,947
-9,326
-
20.9%
(437) (997)
-(9,263)
-
10.8%
49950
63-
(112)
-
--
-(9,263)
-
(10.3%)		 2022
2021
£'000
£'000
6471,651
-
10,439
-
15.8%
(592)
(1,771)
-(9,385)
-
18.9%
55
(120)
1,054
-
(1,075)
-
34-
-(9,385)
-
1.3%

20 Related Party Transactions

Person Centred Housing Limited

Community Integrated Care rent a property from Person Centred Housing at a normal commercial value. Related party transactions include rent payments to PCH totalling £20k (2021: £20k) and a management charge from PCH of £nil (£6k in 2021).

Taxable profits of £18k (2021: £nil) were pledged to be gifted to CIC in the year.

At the end of the year, PCH owed CIC £41k (2021: £15k).

Age Exchange Limited

In year CIC recharged support costs of £18k (2021: £16k) and made net VAT payments £2k (2021: £2k) on behalf of its subsidiary. Age Exchange recharged £7k (2021: £14k) of staff costs and provided services to CIC of £1k (2021: £nil). At the end of the year, Age Exchange owed CIC £44k (2021: £34k).

Preparing4Care LLP

In the year, Community Integrated Care paid £7k (2021: £1k) of support costs on behalf of P4C.

Access Community Services Limited

In the year, Community Integrated Care purchased 100% of the share capital of Access Community Services Limited. Subsequently the £2.7m of net assets were transferred to Community Integrated Care through a hive up.

Access Community Training Limited

In the year, Community Integrated Care purchased 100% of the share capital of Access Community Training Limited. Subsequently the £0.2m of net assets were transferred to Community Integrated Care through a hive up.

Technology Integrated Care Limited

In the year, Community Integrated Care were recharged £7k (2021: £nil) of support costs by TIC.

See note 7 for key management remuneration.

Page 56 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

21 Analysis of changes in net debt

GROUP
Cash and cash equivalents
Cash
Borrowings
Debt due within one year
Debt due after one year
Total		 At 31 Mar 2021
19,894
19,894
(332)
(2,798)
(3,130)
16,764		 Cash flows
15,030
15,030
(2)
330
328
15,358		 Other non-
cash
changes
-		 At 31 Mar 2022
34,924
-
-
-		 34,924
(334)
(2,468)
- (2,802)
- 32,122

22 Investment in joint venture/subsidiaries

Preparing4Care
£'000
Balance at 31 March 2021
7
Additions
-
Transfer to goodwill
-
Impairment
-
Balance at 31 March 2022
7		 ACS
£'000
-
4,446
(2,670)
(1,776)
-

In 2019/20 financial year Technology Integrated Care Limited invested £50k in a joint venture, Preparing4Care LLP.

There was no premium on acquisition relating to the associated joint venture.

Page 57 of 58

Community Integrated Care

Notes to the financial statements

for the year ended 31 March 2022

23 Business combinations

Acquisitions of Access Community Services Ltd (ACS) and Access Community Training Ltd (ACT)

On 13 September 2021 the Charity acquired 100% of the share capital of ACS Ltd, an independent domiciliary care provider, and ACT, a domiciliary care training provider. The initial combined consideration paid in the year was £4.44m with an additional £172k settled post year end and a maximum contingent consideration of £1.3m payable over the next 4 years based on profit earned.

Recognised amounts of identifiable assets acquired and liabilities assumed:

ACS
ACT
Total
£'000
£'000
£'000
Book and fair value
Fixed assets
Tangible fixed assets
14
-
14
Current assets
Debtors
1,136
-
1,136
Cash at bank and in hand
1,880
193
2,073
Current liabilities
Creditors
(317)
(16)
(333)
Total identifiable net assets
2,711
177
2,890
Goodwill
2,670
Total purchase consideration
5,558
Consideration
Cash
4,444
Deferred consideration
1,114
Total purchase consideration
5,558
Cash outflow on acquisition
Purchase consideration settled in cash, as above
4,444
Less: cash and cash equivalents acquired
(2,073)
Net cash outflow on acquisition
2,371		 Book and fair value Book and fair value Book and fair value
ACT
£'000
-
-
193
(16)
177
 Total
£'000
14
1,136
2,073
(333)
2,890
2,670
5,558
4,444
1,114
5,558
4,444
(2,073)
2,371

No acquired intangible assets were identified on acquisition. Following the acquisition, the net assets of ACS and ACT were incorporated into the Charity through a hive up resulting in the recognition of goodwill of £2,670k.

Acquisition of Life Opportunities Trust (LOT)

On 21 July 2021 the Charity acquired the trading and net assets of LOT, a domiciliary care provider registered Charity. No consideration was paid following the decision of the Trustees of LOT that the resources that Community Integrated Care could offer would be in the best interests of its service users.

Recognised amounts of identifiable assets acquired and liabilities assumed:

Fixed assets
Property
Current assets
Debtors
Cash at bank and in hand
Current liabilities
Creditors
Total identifiable net assets		 Book value
Fair value
adjustments
Fair value
£'000
£'000
£'000
505
91
596
160
(3)
157
362
362
(683)
(683)
344
88
432

Negative goodwill of £432k was recognised on acquisition, this being equal to the gifted net assets. This is amortised over 5 years, this being the period recognised by management in which the initial trading benefit of LOT will be seen.

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