This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.
2022-09-30-accounts
|
|
Page |
|
| Report of the Trustees |
1 |
to |
5 |
| Statement of Trustees' Responsibilities |
|
6 |
|
| Report of the Independent Auditors |
7 |
to |
9 |
| Consolidated Statement of Financial Activities |
|
10 |
|
| Consolidated Balance Sheet |
|
11 |
|
| Charity Balance Sheet |
|
12 |
|
| Consolidated Cash Flow Statement |
|
13 |
|
| Notes to the Cash Flow Statement |
|
14 |
|
| Notes to the Financial Statements |
15 to |
|
28 |
|
|
30.9.22 |
30.9.21 |
|
|
Unrestricted |
Total |
|
|
funds |
funds |
|
Notes |
|
|
| INCOME AND ENDOWMENTS FROM |
|
|
|
| Donations and legacies |
2 |
16,462 |
25,300 |
| Charitable activities |
5 |
|
|
| Residential Care Services |
|
619,153 |
746,917 |
| Supported Living Services |
|
3,081,937 |
3,207,350 |
| Domiciliary Care Services |
|
86,700 |
16,415 |
| Day Services |
|
154,037 |
149,638 |
| Other trading activities |
3 |
1,317,291 |
1,457,460 |
| Investment income |
4 |
278 |
197 |
| Other income |
|
22.095 |
24 046 |
| Total |
|
5,297,953 |
5,627,323 |
| EXPENDITURE ON |
|
|
|
| Raising funds |
6 |
1,151,006 |
1,366,814 |
| Charitable activities |
7 |
|
|
| Residential Care Services |
|
918,718 |
1,007,622 |
| Supported Living Services |
|
3,289,953 |
3,111,329 |
| Domiciliary Care Services |
|
18,102 |
298,863 |
| Day Services |
|
168,379 |
140,472 |
| Total |
|
5,546,158 |
5,925,100 |
| NET INCOME/(EXPENDITURE) |
|
(248,205) |
(297,777) |
| RECONCILIATION OF FUNDS |
|
|
|
| Total funds brought forward |
|
2,715,232 |
3,013,009 |
| TOTAL FUNDS CARRIED FORWARD |
|
2,467,027 |
2,715,232 |
|
Consolidated Balance Sheet |
|
|
|
30 September 2022 |
|
|
|
|
30.9.22 |
30.9.21 |
|
|
Total |
Total |
|
|
funds |
funds |
|
Notes |
£ |
£ |
| FIXED ASSETS |
|
|
|
| Intangible assets |
12 |
79,426 |
224,075 |
| Tangible assets |
13 |
1,887,343 |
1,943,342 |
|
|
1,966,769 |
2,167,417 |
| CURRENT ASSETS |
|
|
|
| Debtors |
15 |
1,109,160 |
1,138,691 |
| Cash at bank and in hand |
|
285.098 |
455.384 |
|
|
1,394,258 |
1,594,075 |
| CREDITORS |
|
|
|
| Amounts falling due within one year |
16 |
(319,779) |
(420,259) |
| NET CURRENT ASSETS |
|
1,074,479 |
1,173,816 |
| TOTAL ASSETS LESS CURRENT |
|
|
|
| LIABILITIES |
|
3,041,248 |
3,341,233 |
| CREDITORS |
|
|
|
| Amounts falling due after more than one year |
17 |
(574,221) |
(626,001) |
| NET ASSETS |
|
2,467,027 |
2,715,232 |
| FUNDS |
20 |
|
|
| Unrestricted funds |
|
2,467,027 |
2,715,232 |
| TOTAL FUNDS |
|
2,467,027 |
2,715,232 |
|
Charity Balance Sheet |
|
|
|
30 September 2022 |
|
|
|
|
30.9.22 |
30.9.21 |
|
|
Unrestricted |
Total |
|
|
funds |
funds |
|
Notes |
|
|
| FIXED ASSETS |
|
|
|
| Intangible assets |
12 |
222 |
10,692 |
| Tangible assets |
13 |
739,217 |
763,829 |
| Investments |
14 |
1,124,308 |
1,124,308 |
|
|
1,863,747 |
1,898,829 |
| CURRENT ASSETS |
|
|
|
| Debtors |
15 |
848,524 |
916,047 |
| Cash at bank |
|
139.442 |
140 341 |
|
|
987,966 |
1,056,388 |
| CREDITORS |
|
|
|
| Amounts falling due within one year |
16 |
(285,051) |
(294,928) |
| NET CURRENT ASSETS |
|
702.915 |
761.460 |
| TOTAL ASSETS LESS CURRENT |
|
|
|
| LIABILITIES |
|
2,566,662 |
2,660,289 |
| NET ASSETS |
|
2,566,662 |
2,660,289 |
| FUNDS |
20 |
|
|
| Unrestricted funds |
|
2,566,662 |
2,660,289 |
| TOTAL FUNDS |
|
2,566,662 |
2,660,289 |
|
|
30.9.22 |
30.9.21 |
|
Notes |
|
|
| Cash flows from operating activities |
|
|
|
| Cash generated from operations |
1 |
(96,358) |
4,072 |
| Net cash (used in)/provided by operating activities |
|
(96,358) |
4,072 |
| Cash flows from investing activities |
|
|
|
| Purchase of tangible fixed assets |
|
(21,218) |
|
| Interest received |
|
278 |
197 |
| Net cash (used in)/provided by investing activities |
|
(20,940) |
197 |
| Cash flows from financing activities |
|
|
|
| New loans in year |
|
|
50,000 |
| Loan repayments in year |
|
(52,988) |
(44,920) |
| Net cash (used in)/provided by financing activities |
|
(52,988) |
5,080 |
| Change in cash and cash equivalents in |
|
|
|
| the reporting period |
|
(170,286) |
9,349 |
| Cash and cash equivalents at the |
|
|
|
| beginning of the reporting period |
|
455,384 |
446,035 |
| Cash and cash equivalents at the end of |
|
|
|
| the reporting period |
|
285,098 |
455,384 |
| ACTIVITIES |
|
|
|
30.9.22 |
30.9.21 |
| Net expenditure for the reporting period (as per the Statement of |
|
|
| Financial Activities) |
(248,205) |
(297,777) |
| Adjustments for: |
|
|
| Depreciation charges |
211,470 |
224,431 |
| Loss on disposal o f fixed assets |
10,397 |
1,718 |
| Interest received |
(278) |
(197) |
| Decrease in debtors |
29,531 |
97,179 |
| Decrease in creditors |
(99,273) |
(21,282) |
| Net cash (used in)/provided by operations |
(96,358) |
4,072 |
|
At 1.10.21 |
Cash flow |
At 30.9.22 |
| Net cash |
|
|
|
| Cash at bank and in hand |
455,384 |
(170,286) |
285,098 |
|
455,384 |
(170,286) |
285,098 |
| Debt |
|
|
|
| Debts falling due within 1 year |
(58,249) |
1,207 |
(57,042) |
| Debts falling due after 1 year |
(626,001) |
51,780 |
(574,221) |
|
(684,250) |
52,987 |
(631,263) |
| Total |
228,866) |
117,299) |
(346,165) |
| Freehold property |
−2% on cost |
| Long leasehold |
−2% on cost |
| Improvements to property |
−20% on cost |
| Plant and machinery |
−25% on reducing balance |
| Fixtures and fittings |
−
15% on reducing balance |
| Motor vehicles |
−25% on reducing balance |
| Computer equipment |
−33% on reducing balance |
| 2. |
DONATIONS AND LEGACIES |
|
|
|
|
|
|
30.9.22 |
30.9.21 |
|
|
|
Unrestricted |
Total |
|
|
|
funds |
funds |
|
Donations and gifts |
|
2,029 |
1,890 |
|
Grants |
|
14,433 |
23,410 |
|
|
|
16,462 |
25,300 |
|
Grants received, included in the above, are as follows: |
|
|
|
|
|
|
30.9.22 |
30.9.21 |
|
General grant |
|
14,433 |
23,410 |
| 3. |
OTHER TRADING ACTIVITIES |
|
|
|
|
|
|
30.9.22 |
30.9.21 |
|
|
|
Unrestricted |
Total |
|
|
|
funds |
funds |
|
Young People's Support |
|
237,852 |
287,691 |
|
Supported Living |
|
744,199 |
779,683 |
|
Housing support |
|
150,112 |
140,735 |
|
Domiciliary Care |
|
185,128 |
249,351 |
|
|
|
1,317,291 |
1,457,460 |
| 4. |
INVESTMENT INCOME |
|
|
|
|
|
|
30.9.22 |
30.9.21 |
|
|
|
Unrestricted |
Total |
|
|
|
funds |
funds |
|
Deposit account interest |
|
278 |
197 |
| 5. |
INCOME FROM CHARITABLE ACTIVITIES |
|
|
|
|
|
Residential |
Supported |
Domiciliary |
|
|
Care |
Living |
Care |
|
|
Services |
Services |
Services |
|
Care Package Income |
606,766 |
2,991,917 |
86,700 |
|
Client Contributions |
9,174 |
|
|
|
Property Management fees |
3,213 |
4,122 |
|
|
Other income |
|
100 |
|
|
Service charge income |
|
85,798 |
|
|
|
619,153 |
3,081,937 |
86,700 |
| INCOME FROM CHARITABLE ACTIVIT |
IES −continued |
|
|
|
|
30.9.22 |
30.9.21 |
|
Day |
Total |
Total |
|
Services |
activities |
activities |
|
£ |
£ |
£ |
| Care Package Income |
151,112 |
3,836,495 |
4,062,901 |
| Client Contributions |
− |
9,174 |
16,135 |
| Property Management fees |
− |
7,335 |
7,833 |
| Other income |
2,925 |
3,025 |
860 |
| Service charge income |
− |
85,798 |
32,591 |
|
154,037 |
3,941,827 |
4,120,320 |
|
30.9.22 |
30.9.21 |
|
Unrestricted |
Total |
|
funds |
funds |
| Staff costs |
958,377 |
1,055,184 |
| Other costs −non−charitable |
91,586 |
151,461 |
| Other costs −charitable |
58,426 |
125,906 |
| Depreciation |
32,220 |
32,545 |
| Loss on sale o f assets |
10.397 |
1.718 |
|
1,151,006 |
1,366,814 |
| CHARITABLE ACTIVITIES COSTS |
|
|
|
|
|
Support |
|
|
Direct |
costs(see |
|
|
Costs |
note 8) |
Totals |
|
£ |
£ |
£ |
| Residential Care Services |
619,242 |
299,476 |
918,718 |
| Supported Living Services |
2,404,111 |
885,842 |
3,289,953 |
| Domiciliary Care Services |
− |
18,102 |
18,102 |
| Day Services |
98,093 |
70,286 |
168,379 |
|
3,121,446 |
1,273,706 |
4,395,152 |
| SUPPORT COSTS |
|
|
|
|
|
Governance |
|
|
Management |
costs |
Totals |
|
£ |
£ |
£ |
| Residential Care Services |
281,373 |
18,103 |
299,476 |
| Supported Living Services |
867,739 |
18,103 |
885,842 |
| Domiciliary Care Services |
− |
18,102 |
18,102 |
| Day Services |
52,184 |
18,102 |
70,286 |
|
1,201,296 |
72,410 |
1,273,706 |
|
30.9.22 |
30.9.21 |
| Auditors' remuneration |
12,000 |
11,022 |
| Depreciation −owned assets |
77,217 |
74,002 |
| Deficit on disposal of fixed assets |
10,397 |
1,718 |
| Goodwill amortisation |
134,179 |
146,868 |
| Computer software amortisation |
73 |
3,564 |
| STAFF COSTS |
|
|
|
30.9.22 |
30.9.21 |
| Wages and salaries |
4,223,433 |
4,448,088 |
| Social security costs |
396,098 |
385,544 |
| Other pension costs |
108,656 |
103,519 |
|
4,728,187 |
4,937,151 |
|
30.9.22 |
30.9.21 |
| Key management personnel |
3 |
5 |
| Other management & administration |
7 |
6 |
| Client care and support |
159 |
181 |
|
169 |
192 |
|
|
30.9.22 |
30.9.21 |
| £60,001 −£70,000 |
|
|
1 |
| £70,001 −£80,000 |
|
1 |
|
| £90,001 −L100,000 |
|
|
1 |
|
|
1 |
2 |
| INTANGIBLE FIXED ASSETS −GROUP |
|
|
|
|
|
Computer |
|
|
Goodwill |
software |
Totals |
|
L |
L |
L |
| COST |
|
|
|
| At 1 October 2021 |
733,318 |
44,694 |
778,012 |
| Disposals |
|
(39,430) |
(39,430) |
| At 30 September 2022 |
733,318 |
5,264 |
738,582 |
| AMORTISATION |
|
|
|
| At 1 October 2021 |
519,935 |
34,002 |
553,937 |
| Charge for year |
134,179 |
73 |
134,252 |
| Eliminated on disposal |
|
(29,033) |
(29,033) |
| At 30 September 2022 |
654,114 |
5,042 |
659,156 |
| NET BOOK VALUE |
|
|
|
| At 30 September 2022 |
79,204 |
222, |
79,426 |
|
, |
|
|
| At 30 September 2021 |
213,383 |
10,692 |
224,075 |
| INTANGIBLE FIXED ASSETS −CHARITY |
|
|
|
|
|
|
Computer |
|
|
|
software |
|
|
|
L |
| COST |
|
|
|
| At 1 October 2021 |
|
|
44,694 |
| Disposals |
|
|
(39,430) |
| At 30 September 2022 |
|
|
5,264 |
| AMORTISATION |
|
|
|
| At 1 October 2021 |
|
|
34,002 |
| Charge for year |
|
|
73 |
| Eliminated on disposal |
|
|
(29,033) |
| At 30 September 2022 |
|
|
5,042 |
| NET BOOK VALUE |
|
|
|
| At 30 September 2022 |
|
|
222 |
| At 30 September 2021 |
|
|
10,692 |
| TANGIBLE FIXED ASSETS — |
ROUP |
|
|
|
|
|
|
Improvements |
|
|
Freehold |
Long |
to |
Plant and |
|
property |
leasehold |
property |
machinery |
|
£ |
£ |
£ |
£ |
| COST |
|
|
|
|
| At 1 October 2021 |
1,512,360 |
528,782 |
111,256 |
5,951 |
| Additions |
|
|
12.668 |
834 |
| At 30 September 2022 |
1,512,360 |
528,782 |
123,924 |
6,785 |
| DEPRECIATION |
|
|
|
|
| At 1 October 2021 |
131,607 |
27,295 |
77,655 |
2,834 |
| Charge for year |
33,470 |
13,102 |
23,634 |
790 |
| At 30 September 2022 |
165.077 |
40.397 |
101.289 |
3.624 |
| NET BOOK VALUE |
|
|
|
|
| At 30 September 2022 |
1,347,283 |
488,385 |
22,635 |
3,161 |
| At 30 September 2021 |
1,380,753 |
501,487 |
33,601 |
3,117 |
| TANGIBLE FIXED ASSETS −con |
tinued |
|
|
|
|
Fixtures |
|
|
|
|
and |
Motor |
Computer |
|
|
fittings |
vehicles |
equipment |
Totals |
| COST |
|
|
|
|
| At 1 October 2021 |
86,905 |
16,503 |
990 |
2,262,747 |
| Additions |
7.716 |
|
|
21,218 |
| At 30 September 2022 |
94,621 |
16,503 |
990 |
2,283,965 |
| DEPRECIATION |
|
|
|
|
| At 1 October 2021 |
67,734 |
11,771 |
509 |
319,405 |
| Charge for year |
5,114 |
947 |
160 |
77,217 |
| At 30 September 2022 |
72.848 |
12.718 |
669 |
396.622 |
| NET BOOK VALUE |
|
|
|
|
| At 30 September 2022 |
21,773 |
3,785 |
321 |
1,887,343 |
| At 30 September 2021 |
19,171 |
4,732 |
481 |
1,943,342 |
| **TANGIBLE FIXED ASSETS ** |
−CHARITY |
|
|
|
|
|
|
Improvements |
Fixtures |
|
|
|
Freehold |
to |
and |
Motor |
|
|
property |
property |
fittings |
vehicles |
Totals |
|
£ |
£ |
£ |
£ |
£ |
| COST |
|
|
|
|
|
| At 1 October 2021 |
800,082 |
111,256 |
86,905 |
16,503 |
1,014,746 |
| Additions |
|
12,668 |
7,716 |
− |
20,384 |
| At 30 September 2022 |
800,082 |
123,924 |
94,621 |
16,503 |
1,035,130 |
| DEPRECIATION |
|
|
|
|
|
| At 1 October 2021 |
93,756 |
77,655 |
67,734 |
11,771 |
250,916 |
| Charge for year |
15,302 |
23,634 |
5,114 |
947 |
44,997 |
| At 30 September 2022 |
109,058 |
101,289 |
72,848 |
12,718 |
295,913 |
| NET BOOK VALUE |
|
|
|
|
|
| At 30 September 2022 |
691,024 |
22,635 |
21,773 |
3,785 |
739,217 |
| At 30 September 2021 |
706,326 |
33,601 |
19,171 |
4,732 |
763,830 |
| FIXED ASSET INVESTMENTS — CHARITY |
|
|
Unlisted |
|
investments |
| MARKET VALUE |
|
| At 1 October 2021 and 30 September 2022 |
1,124,308 |
| NET BOOK VALUE |
|
| At 30 September 2022 |
1,124,308 |
| At 30 September 2021 |
1,124,308 |
| Name o f undertaking |
Reg. office |
Nature of business |
Class of shares |
% Held |
| Access to Care Ltd |
England & Wales |
Housing Support |
Ordinary £1 |
100 |
|
|
For Young People |
|
|
| Rowan Care Ltd |
England & Wales |
Domiciliary Care |
Ordinary £1 |
100 |
| Focus Care Wales Ltd |
England & Wales |
Supported Living |
Ordinary £1 |
100 |
|
|
Domiciliary Support |
|
|
| Focus on Work Ltd |
England & Wales |
Dormant |
Ordinary £1 |
100 |
| Your Future Training |
England & Wales |
Training Services to |
Ordinary £1 |
100 |
| Solutions Ltd |
|
Health & Social Care |
|
|
| Housing Initiatives (UK) |
England & Wales |
Housing Support for |
Company |
100 |
| Ltd |
|
People with Learning |
Limited by |
|
|
|
Disabilities and |
Guarantee |
|
|
|
Other vulnerable people |
|
|
| Name o f undertaking |
Profit/(loss) £ |
Capital & Reserves £ |
| Access to Care Ltd |
6,801 |
57,935 |
| Rowan Care Ltd |
53,664 |
77,168 |
| Focus Care Wales Ltd |
139,265 |
219,412 |
| Focus on Work Ltd |
|
200 |
| Your Future Training Solutions Ltd' |
|
(19,941) |
| Housing Initiatives (UK) Ltd |
(27,494) |
610,995 |
| 15. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR −GROUP |
|
|
|
|
30.9.22 |
30.9.21 |
|
|
£ |
£ |
|
Trade debtors |
449,023 |
828,380 |
|
Other debtors |
601,911 |
254,647 |
|
Tax |
44,631 |
44,631 |
|
Prepayments and accrued income |
13,595 |
11,033 |
|
|
1,109,160 |
1,138,691 |
|
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR −CHARITY |
|
|
|
|
30.9.22 |
30.9.21 |
|
|
£ |
£ |
|
Trade debtors |
280,501 |
615,727 |
|
Amounts owed by group undertakings |
46,670 |
90,025 |
|
Other debtors |
508,130 |
200,767 |
|
Prepayments and accrued income |
13,223 |
9,528 |
|
|
848,524 |
916,047 |
| 16. |
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR −GROUP |
|
|
|
|
30.9.22 |
30.9.21 |
|
|
£ |
£ |
|
Bank loans and overdrafts (see note 18) |
57,042 |
58,249 |
|
Trade creditors |
72,209 |
142,581 |
|
Social security and other taxes |
108,624 |
107,370 |
|
Other creditors |
46,256 |
47,595 |
|
Accruals and deferred income |
35,648 |
64,464 |
|
|
319,779 |
420,259 |
| CREDITORS: AMOUNTS FALLING DUE WITHIN ON |
E YEAR −CHARITY |
|
|
30.9.22 |
30.9.21 |
|
£ |
£ |
| Trade creditors |
61,991 |
133,560 |
| Amounts owed to group undertakings |
76,883 |
5,520 |
| Social security and other taxes |
92,151 |
87,816 |
| Other creditors |
35,097 |
22,171 |
| Accruals and deferred income |
18,929 |
45,861 |
|
285,051 |
294,928 |
| 17. |
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR — GROUP |
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR — GROUP |
|
|
|
30.9.22 |
30.9.21 |
|
Bank loans (see note 18) |
574,221 |
,626,001, |
| 18. |
LOANS — GROUP |
|
|
|
An analysis o f the maturity o f loans is given below: |
|
|
|
|
30.9.22 |
30.9.21 |
|
Amounts falling due within one year on demand: |
|
|
|
Bank loans |
57,042 |
58,249 |
|
|
, |
, |
|
Amounts falling between one and two years: |
|
|
|
Bank
an −1−2years |
247,295 |
249,847 |
|
Amounts falling due in more than five years: |
|
|
|
Repayable by instalments: |
|
|
|
Bank loans more 5 yr by instal |
326,926 |
376,154 |
|
30.9.22 |
30.9.21 |
| Within one year |
24,834 |
23,183 |
| Between one and five years |
495 |
22,557 |
|
25,329 |
45,740 |
| MOVEMENT IN FUNDS — GROUP |
|
|
|
|
|
Net |
|
|
At |
movement |
At |
|
1.10.21 |
in funds |
30.9.22 |
| Unrestricted funds |
|
|
|
| General fund |
1,320,407 |
(230,752) |
1,089,655 |
| Revaluation reserve |
434,874 |
(13,742) |
421,132 |
| Fixed asset fund |
884,951 |
(3,711) |
881,240 |
| Project development fund |
75,000 |
|
75,000 |
|
2,715,232 |
(248,205) |
2,467,027 |
| TOTAL FUNDS |
2.715.232 |
(248,205) |
2,467,027 |
| MOVEMENT IN FUNDS — CHARITY |
|
|
|
|
|
Net |
|
|
At |
movement |
At |
|
1.10.21 |
in funds |
30.9.22 |
| Unrestricted funds |
|
|
|
| General fund |
1,810,767 |
(58,544) |
1,752,223 |
| Revaluation reserve |
62,697 |
(1,475) |
61,222 |
| Fixed asset fund |
711,825 |
(33,608) |
678,217 |
| Project development fund |
75,000 |
|
75,000 |
|
2,660,289 |
(93,627) |
2,566,662 |
| TOTAL FUNDS |
2.660.289 |
(93,627) |
2.566.662 |
| ANALYSIS OF NET ASSETS B |
TWEEN FUNDS — GR |
UP |
|
|
|
Unrestricted |
Designated |
Revaluation
Reserve |
Total |
|
£ |
£ |
£ |
£ |
| Intangible Fixed Assets |
79,204 |
222 |
− |
79,426 |
| Tangible Fixed Assets |
− |
1,466,211 |
421,132 |
1,887,343 |
| Current Assets/(Liabilities) |
1,046,911 |
27,568 |
− |
1,074,479 |
| Long term Liabilities |
(36,460) |
(537,761) |
|
(574,221) |
| TOTAL FUNDS |
1,089,655 |
956,240 |
421,132 |
2,467,027 |
| ANALYSIS OF NET ASSETS B |
TWEEN FUNDS — CH |
RITY |
|
|
|
Unrestricted |
Designated |
Revaluation
Reserve |
Total |
| Intangible Fixed Assets |
|
222 |
− |
222 |
| Tangible Fixed Assets |
|
677,995 |
61,222 |
739,217 |
| Investments |
1,124,308 |
− |
− |
1,124,308 |
| Current Assets/(Liabilities) |
627,915 |
75,000 |
|
702,915 |
| TOTAL FUNDS |
1,752,223 |
753,217 |
61,222 |
2,566,662 |