ANHEDDAU CYFYNGEDIG {Limited by Guarantee) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (Company Registration Number 2380151) (Charity Registralion Number 701697)
ANHEDDAU CYFYNGEDIG LEGAL AND ADMINISTRATIVE DETAILS The Trustee Directors {hereaft8r referred to as 'Trustees") present their report and audited accounts for the yoar ended 31 March 2023. This also constitules the Diieclors, Report as a combined document. Reference & Admlnlstrative Detalls Charity Registration Number 701697 Company Reglslratlon Number 2380151 Rogi$tered and Principal Office 6 Llys Britannia Parc Menai Bangor GWYNEDD LL57 48N Bankers HSBC plc 24 Castle Square CAERNARFON LL55 2NB Auditors Williams Denton C Glaslyn. Ffordd Y Parc, Parc Menai BANGOR LL57 4FE Accountants Champion TLL Accountants Ltd 7 - 9 station Road PRESTON PR4 6SN Sollcltors Aaron & Partners 5-7 Grosvenor Court CHESTER CH11HG Directors ITru5tees) The directors of the charitable company are also its Trustees for the purpose of charity law. Trustees who served during the year and the present members are: Brian Merfyn Jones (Chair) Jonathan M Walsh ffreasurer) Gwylan Williams (Vice Chair) Margaret C Flynn Suè James- appointed 20 April 2022 Senior Staff Mernbers as at 31 March 2023 Janetta T. Jones (CEO and Chief Financial Officer until 5 June 2022),. Claire Higgins from 8 August 2022 Nia Prendergast (Head of Corporate serViS, Deputy CEO and Company Secretary) Sharon Burke (Head of Service. Deputy CEO) Nia PreThJefgast and Sharon Burke Joint Acting CEO from 6th June to 7th August 2022
ANHEDDAU CYFYNGEDIG TRUSTEES, REPORT Structure, Governance and Management Anhèddau is a Registered Charty and a Company Limtted by Guarantee and is govemed by its Memorandum and Articles of Association (Preafter referred to as 'lhe charrtf). Any adult can apply to become a Trustee. There is an application pack available which is completed by applicgnts vtho are then InteNiewed by not less than I0 of the existing Trustees. The induction process is Carried out vthh the existing Trustees. Trustee5 are encouraged to undertake relevant training such as that offered by the Wales Council for Voluntary Action. The day to day management of the Organisation is delegated by the Trustees to the Chief ExecutNe. Management. Duties are then carried out as appropriate by the other managers within Anheddau. (see organisation chart below). The chi Executive, Head of Corpioate Services and Head of SeNces meet with the Chair of the Truste8 Board as the Executive Board. This group meets at leasl six limes per year in addition to the other Full Trustee Board meetings. At the Exe¢Lrtive Group meetings the Executive Managers report to the Chair and matters not r6yuiring full Board approval are addressed. A report from this group is made by the Chief Executive and the Chair to the full Board. The Board make the final decisions and ratfy the policies by which the organisation is bound. The fijll Trustee Board meets quarterly in addition to the Annual General Meeting. The Board has undertaken a full assessmenl of the risks to which Anheddau may be sutry'ect such as loss of income. health and safety issues and changes in legislation. A risk management stralegy is in place which identifies the risks and sets out methods and procedures by which they may be minimised and dealt wth should they arise. Obje1¥eS, Actlvitles and Strategy to Achleve these Alms The objectives of Anheddau are to promote the relief of people with support needs, residing primarity or temporarily in Wales, to empower them to live fulfilled live5. Anheddau currentty works in the Counties of Gwynedd, Ynys Mon, Conwy and Denbighshire. Princlple Fundlng Sources Almost 811 of the Charty funding is received by way of Service level Agreement payments from local Council representing the four Counties noted above. Our Mlsslon Statèment Our mission is to a5SiSt people who have support needs to establish homes in the community and to provide a supportive environment from which people can enhance their experience of community living. We will.. work for the physical and social integration of peoplg . Promote choieE and protect the rights of people Enable péople to acquire and improve lrfe skills and quality of lrfe Enable people to enhan their status and Se respect Employ appropriate support stsff in order to enable people to fulfll th81r maximum potential as Indlviduals ' Work with organlsatlons that share Anheddau's general philosophy in order to maximise the positive outcomes for people
ANHEDDAU CYFYNGEDIG TRUSTEES, REPORT . contlnued ObJeGtive$. AGtivities and Stratsgy to Achleve these Alms - Contlnued Vlslon Statement Anheddau will.. ' work wtth people in North Wales have support needs to achieve their goals Provide high quality, flexible, innovative servi$ in response to indNidual rd Support thase services by ensuring that a leaming environment, which works in partrership wf(h staff, Customers and clients, is created Achieveffients and perforniance Anheddau provides support to adults fijnded by the local councils in the areas it operates wr(hin North Wales. The services provided are within a structure which is a progressive model of supporting individuals to achi8v8 their maximum potsntial and independence through using person centered, active and outcome focused approaches. This is translated into the supportive management interventions, such as workforce development and Health and Safety. Such interventions are identrfied and detemiined from the care plan of the supported individuals. Anheddau is seff sufficient in lerms of its Training, Accredited Vocab'onal Qualifications. Heatth arKI Safety, and Behavioural Support Planning, with in house key personnel who are occupationally competent in their specialist area as well as being experienced social care professionals. These interventions are therefore embedded in the planning of service delivery rather than an ad hoc blanket approach ensuring an irrtegraled approach to the management of services. The aim is that the Individuals. supported live as dependenty as possible in their own homes. The success is measured in terms of outcomes achieved - the measured goals are specific to each supported individual. he services delivered follow the principles and objectives of the All Wales Strategy, 'FuIllIng the Promise.. Its basis is the principle that people with a learning. or any other, disability have a right to ordinary patterns of life within the community, and have the right to be treated as individuals. The aim of the support is therefor8 to encourage and empower supported individuals to make choices. develop competencies, enjoy a sc¢ial Ie and bè supported in a way th* complement their cutture and enhances their opportuntties. The active support model underpins the progressive model of support and involves partnership working. utilising person centered approaches, and goal setting. This enables Individuals to achieve their aspirations for independence, including outcome based reviews, positive risk taking, goal directed support planning, evidence based assessments of daily living skills and a drfterentiation of maintenance and development needs. Additionally, followiThJ the pinciples of the Social Services and Well Being Act, greater emphasis is placed on user involvement from the onset of any seThices or support being delivered. From the Organisalion's persFeCtive. once an individual is receiving support, the focus is on them and the staff team tsilor their support needs via person centered planning and outcome focused support This, over the years has proven to be very successful and we look forward to reporting outcomes as we digitise our paper-based systems in service delivery. There was minimal disruption to service delwery throughout the pandemic and we have continued to maintain safe working practices post pandemic and cl¢)sety monitor for trends and outbreaks in ordér to ensure the Wellbeing of staff and the individuals we support.
ANHEDDAU CYFYNGEDIG TRUSTEES, REPORT- contlnued Objectlves, Acllvltles and Stratsgy to Achieve these Aims . continued Achievements and performance - continued The Social servi and Wellbeing Act indicates that Invoement shoukl happen al all stages of the design a operation of Servi$. Essential to fulfilling this duty is an approach which is based on co-production principles. By way of: 1. Recognising people as assets, and as having a positive contribution to make to the design and operation of services; 2. Supports and empowers people to get involved with the desyn and operation of senrfices Empowers pèoplè to take responsiblllty for, and contrfbute to, thelr own well-belng., 3. Ensures that practf(ioners work in partnership with péople to achieve personal outcomes at an individual and service level., 4. Involves people in designing outcomes for services. Key Performance Indicators Anheddau measure key wformance indicators (KPIS) to help assess the impact the Charitable Company makes and its effectiveness. The follng KPIS are captured as part of our day-ttHlay regularty requirements and recording PrOSseS.. Performance Indicator Avera e number of service users su orted in the ear roximate number of hours care rovided in the ear Avera e number of em head-count Number ofcom laints received Number ofcom liments reiVed Outcome of regulatory inspections - average assessment 2023 134 297,232 316 2022 146 276,536 248 13 EXlIent report from ciw Not inspected Plans for Future Perlods The primary objectNe for Anheddau for the immediate future is to ensure our work continues to meet our aims, and that decisions are made in thè intèrests of the individuals we support and we are able to evidence outcomès individuals have achieved with our support. To enhance this we are digilalising our services to enable us to fijrther monitor service outcomes and Infom service development. We continue to develop and expand In a financially challenging climate, whilst maintainln9 the hlgh quality of service to existing and new individuals in a persOnnIred and outMf0¢u$ed way. Anheddau has applled for tenders during the year. Each tender opportunity and their potential implication Is considered as they arise. Anheddau's aim is lo maintain continuity of service for the supported individuals whilsl ensuring the sustainabilty of financial and people resourcing. We will continue to respond and Contribute to development in Social Care, monitoring and respondlng io legislative, commissioning and regulalory changes.
ANHEDDAU CYFYNGEDIG TRUSTEES, REPORT- continued Public Benefit In meeting the objects of the charitable company the Trustees have considered the Charity Commission guidance on public benefit and are satisfied that the activities undertaken during the year have provided signrficant nefIt to the section of the general pubiic. being as described in the Guidance of being in need due to ill-health. disability. age or other disadvantage. See Achievements and perfomance, below for more detail. Flnanclal Revlew During the year the Charity has a deficit of £113,955 {2022 surplus of £236.116). Unrestricted reserves now stsnd at £1.889.458 (General fund balance) after segregating funds relating to futuie projects of £50,000. unrestricted fixed assets of £56,996, and restricted fixed assets of £71,250. The detailed results and closing balances are shown on the Stslement of Financial Activitses and Balance Sheet respectively. Policy on Roserves In accordance with Charity Commission requirements. all charities should set a reserves tsrget to help ensure sustainabilty. having assessed the rlsks facing the Charity (see risk management section, below). Anheddau needs r6serv8s for the following reasons:. a) To provide sufficient working capital for its day to day needs.. b) To enable rt to continue to operate in the evenl of a crisis, whether foreseen or unforeseen. c) To enable it to cope with any reduction in its income: d) To finance and underpin growth in its activities. The view of the TTUStees is that Anheddau needs SLfficient reserves to cover the Charitls activities for a period of three to six months. and sufficient Ilquid reserves {i.e. cash, bank balances or other assets close to cash such as depostts) to cover the payroll and other costs for a period of four months. At the year end, approximately 3.4 months, liquid reserves are available, and 2.8 months, worth of general funds {afier providing for non-liquid fixed asset funds). See note 10 to the Accounts for further details. The rèserves rdicy shall inform other spending declslons, leh must be examined havlng regard to thelr impact on it. Invoslment policy The Truslees have a policy of depositing cash held in longer-term accounts where a higher rate of interest can be achieved, whilst ensuring a segregation of assets beeen various banks to protect funds under the Financial Services Compensation Scheme (FSCS} and ensuring cash 15 readily available for short-temi requirements, without the need to incur any operational financirHJ costs. A sum of £5.000 is also transfeed onto deposil each rTr)nth unless there is an agreed written dispensation from the Treasurer having consutted with one or more members of the Council of Management. The Trustees believe that the Charity has adequate resources to continue in operational existence for the forseeable fijbjre. For this reason. they continue to adopt the going concem basis in woducing these accounts.
ANHEDDAU CYFYNGEDIQ TRUSTEES. REPORT- contlnued Employment Polky The Charity's policy is to promote equalty of opportunty to all in employment and the selection process irrespective of their gender, race, ethnic origin, disability, age, nationality, sexuality, marital status and social class. Anheddau oppose all forms of unlawful and unfair discrimination. All empk)yees and volunleers wll be trealed faidy and equally. Selection for employment, promotion, tralning and any other benefits will be on the basis of aptitude and ability. All employees will be helped and encouraged to further develop Ihgr full potsntial and the talents and the sOUrceS of the workforce VAII be fulty utiliséd to maximise the efficiency of the Organisation. Remunerallon Pollcy It is a stated aim of Anheddau to, exercise fair and consistent employment practice". This aim sits alongside the other aims of the Charty and is of equal importance. The Trustees consider the Board of Trustees, the Chief ExecutNe and the Heads of Service and Corporate SeNice as comprising the key management personnèl of the charty in charge of directing and controlling the charity and running and operatiThJ the charty on a day to day basis. Trustees give of their time freely and no Trustee remuneration was paid in the year. Details of Trustee expenses and related third party transactions are dFscIos8d in note 2 to the accounts. Trustees are required to disclose 811 relevant interests and regisler them vh the Chief Executive in accordan with the charity's pollcy and thdraW frLYn decislons where a confilct of interest ¥tses. Remuneration is one part of the relationship betsveen employer and employee. Pension payments by Lh)th employee and employer are determined by statute and are paid accordingly. The remuneration of supwrt workers is currendy set by the National Minimum Wage legislation. It is not Ihe view of the Trustees that this represenls adequate remuneration for the work undertaken aThJ the Trustees are cc*nmitted to paying a fail we for the posl once sufficient income can be sustainably achieved. Since the year end Support Worker wages are based on the voluntsry Real Living Wage rate, which has been further topped up to a rate of at least £10 per hour in order to reflect the increased cost of living experienced this year. The Anheddau pay sGale represents six levels from Supportworker to CEO. The levels above support worker have been severely compressed since 2013 due to the impact of legislation. The Trustees are addressing this compression and increasing more senior rates gradually as finances allow. The pay scal8 showing all levels is available to all staff. Anhéddau has a Joint Bargaining Agreement with UNISON and encourages membership amongst staff. The Executive Board meet qU8rtety with UNISON. The level of pay and terms and conditions currently available to all employees represents a challenge to the charity in terms of meeting its objectives as the recruf(ment and retention of staff is undemiined by other opportunities existing in a tight labour market. The Executive Management Team are proactively eng1 with the Commissioners of service to address this tssue.
ANHEDDAU CYFYNGEDIG TRUSTEES. REPORT- contlnued Ethical Employment Anheddau are signed up to the Welsh Government Code of Ethical Employment in Suppty chalns. The code is designed to ensure that workers in public seclor supply chains are employed ethically and in compliance with both the letter and spirit of UK, EU intsrnational laws. In recognition of the responsibilrty that it shares with all its suppliets, associated contractors or any other Ihird parties engaged in the suppty chain to operate ethically. An Ethical Employment Group is established with commitment from the Trustees with the adoption ofthe Ethical Employment Policy in December 2020. Modern Slavery has been identified as a key risk on the organisational risk register. Anheddau is committed to ensuring that there is no modem slavery or human trafficking in our suppty chain or in any part of OUT busines5. We have a range of policies. including anti bribery, whistleblowing, disciplinary procedures and dNersity which reilect our commitment to acting ethically and wth integrty in all our business relationships. Anheddau was required to report under the EqualtyAct 2010 (Gender Pay Gap Information) Regulations 2017. On the snapshot date Anheddau was legally required to publtsh specrfied information relating to their gender pay gap. In summary. at Anhedda wornen earn £1 for every £1 ihat men earn when comparing median hourly pay. Their median hourly pay is OQ/o lower than men's. The report was calculated in accordance wth the Regulations and is legally complianl. During the year the Organisation has taken a number of steps to wotect a3ainstthe risk of modern slavery and human trafficking in our supply chains. This inculdes.. Reviewed the risk assesment of provklers. Prompt payment to all suppliers Continuation of the ethical employment groups whith is a steering group. Reviewed all policies Review all employment policies which are available on the staff personnel systsm. Operated covid safe management and administration processes. Monitoring and due diligence is undertaken by the Ethi¢al Employment Group vthich has been set up lo develop, implement and enforce effective systems and controls to ensure slavery and human trafficking is not iaking place anhere in our supply ohain. The Ethical Employment Group membership is made up of CEO Head of Services Head of Corporate Services Finan Manager Hearth & Safety Manager Contracts officer
ANHEDDAU CYFYNGEDIG TRUSTEES, REPORT - continued Ethl¢al Employrnent- continued The remit of the group is as follows.. Undertake regular reviews of our purchasing and due diligence processes including conducting risks assessments and moniloring. Ensure that our HR and payroll systems are effective to identify and report on any potential breach of the legislation and put safeguards in place to manage the risk. Maintaining good arKI open communication with our supply Chain to ensure there is a dear understanding of expectation, activity and compliance. To date we have had no reports of modern slavery within our organisalion nor our supply chains. External busln855 relatlonshlp5 In making decisions, the Charty ensures that good relationships are mainatined with suppliers, those we support and other stakeholders in upholding its good reputation as a Charity and key element in the supp chain of services provided. Management of key rlsks The Truglees have a risk managemenl strategy which Comprises.. A regular review of the detailed Risk Register which identifies the key nsks and the strategies employed lo address them- the establishment of policies, system$ and prOdureS lo mltigale the identified risks.. the imFlementalion of procedures designed to minimise or manage any potential impa¢t on the organisation should those risks materialise,. This work ha8 identified ts•Ks broad maln categorles of risk facing Anheddau.. Namely the safeguarding of the individuals we support financial risks.
ANHEDDAU CYFYNGEDIG TRUSTEES. REPORT - contlnued Management of key risks - continued Safoguardlng Safeguarding concems young people and adults who may be restricted in their capacity to protect Ihemsdves againsl ham, neglect or exploitation. When such harms occur, they lead to considerable suffering and distress. The Social Services aniy Well-being (Wales) Act 2014, and the Violence Against Women. Domestic Abuse and Sexual Violence (Wales) Act 2015, highlight the many contextual factors that are relevant to safeguarding people at risk from violence, abuse, neglect, exploitation and coercive control, whether in the community generally or in health and social care settings. In addition, they acknowlge the variations conceming the tyS of risk to which different groups of people are exposed. There are indicalions that li) there is scope for confusion ar misconceplions about what constitutes abuse and (il) many foms of abuse may be considered minor, for example, petty theft. In addition, some form5 of abuse are Under-ported and hidden which may result from the confusion of professionals and agencies concerning their understanding of abuse. their responsibilities, reportiNJ pathways and people's rights to have their will and preferences respected. Aévocacy is critically important for those without relatives or supportwe networks haracterised by trust and integrity. Effective infomiation-sharing is integral to the muhi-agency and multi- disciplinary approach required to adequately safeguard youro people and adults at risk. Proactive. professional practi and leadership is essential W safeguarding Is to become eMbeddj within Anheddau. Flnanclal The extemal financial climate fx¢ing Anheddau, social care, is extremely challenging as the forces of increased legislative requirements and the dwindling resour5 available from Commissioners to prowde services Colle. Anheddau therefore manages 1$ finan$ robustly via the scrutiny of the Finance sub Group of the Trustee Board which reviews the financial viability of all semces quartedy. This Group comprises the Treasurer, CEO, Finance Managers and external professional accountsncy support from Champion TLL Accountants. Golng concern The Accounts are prépared on a going concem basis, which the Trustees consider to be appropriate having considered the foreseeable future. The Charitiable Company holds reseprfes which are sufficientty in line with ifs reseNes policy. Fundralsing Less than 1 Vty of Anheddau's income is generated by fundraising. This is entirely confined to grant based donalions. Anheddau undertakes no public fundraising and there have been no complaints rec8ived regarding its fundraising activities. Anh8Jdau does not erwJage the services of fundraising consultants.
ANHEDDAU CYFYNGEDIG TRUSTEES, REPORT- contlnued Organlsatlon Chart a$ at 31 March 2023 BOARD OF TRUSTEE DIRECTORS COUNCILOF MANAGEMENT Executive Managers Board Chair, CEO, Head ol Serv$ and Head of Corporate SeNlces Sèrvice Dellvery and Safeguarding Group Tru51ees and Head of Service8 Flnance Sub Group Treasurer, CEO, Finance Manager and Accountant Corporate Servlces Sub Group Trustee, Heed of Corporate Services, IT Man4er, H&S Manager, Worklorce Development Manager C.E.O Claire Higgins (since August 2022) Janetta T Jones (until June 2022) Head of Service Head of Corporate Services Shamn C Burt(8 Nia E Prenderg8St Senior Manag•rs Financ8 Manager, Assistant Heads of Service, Assistant Head of Corporate Services, Workforce Development Manager, He2Mh aTrJ Safety Manager, Bid writer l Researcher Arealservice Managers Anglesey Con Denbighshire Gwynedd Administrative Managers Contracts Manager Training Manager HR Managèr Payrol Manager House Managers Anglesey Conwy Denbighshire Gwynadd Administrative Officers Finance Offir Payroll Officer Receptionist Intemal Verifiers Support Workers
ANHEDDAU CYFYNGEDIG TRUSTEES, REPORT- contlnued statement of Trustees. Responsibilities The Trustees (vtho are also directors of Anheddau Cyfyngedig for the purposes of company law} are responsible for preparing the Annual Report and the Financial Statements in accordance with applicable law and Untted Kingdom Accounting Standards (UK GAAP). Company law requires the Truslees to prepare financial slatements for each financial year 1¢h give a true and fair view of the slate of affaits of the charitable company and of the incoming resources and application of resources including the income and exrenditure of the charitable company for that period. In preparing thes8 financial statements. the Trustees are required to.. seknt suitable accounting policies and apply them consistentty,. observe the methods and principles in the Charity SORP., make judgements and estimates that are reasonable and prudent" stale whether applicable UK AOunting Standards have been followed, subject to any material departures disclosed and explained in the Financial Slalements- and prepare the financi41 Stabments on th8 gong concem basis unless it is inappropriat8 to presum8 that the chaiitable company will continue in business. The Trustees are responsible for keeping adequate accounling records that disclose wilh reasonaLle accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charitsble company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Trustees are aware, there is no relevant audit information of which the charitable company's auditors are unaware and the Trustees have taken all steps that they ought to have taken to make Ihemselves aware of any rewant audit infornation and to establish that the auditors are awar8 of that infomation. The Trustees are responsible for the maintenance and integrity of the corF)orate and financial information included on the charitable companls website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The financial ststements have been prepared in a¢dance wth the provisions applicable to companies subject to the small companies, regime. This report Was appr¢)ved by the Board on 11th October 2023 and signed on lis behalf by= N E Prendergast (Company Secretsry) B M Jones (Trustèè I Chairj io
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF ANHEDDAU CYFYNGEDIG Opinion We have audited the financial statements of Anheddau Cyf (the 'charitable company> for the year ended 31 March 2023 1¢h comprise the Statement of Financial Activities, the Balance Sheet. the Cash Flow Statement and noles 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 (United Kingdom Generalty Accepted Accounting Practice). induding Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and R8public of Ireland,. In our opInn the financial statements= give a true 8nd fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expeThJiture, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Pracllce. Including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.; and have been prepared in accordance Vth the requlrements ol the Companies Act 2006. Basls for opinion We conducted our audit in accordance with International Standards on Audiling (UK) (ISAS (UK)) and applicable law. Our responsibilities undei those standards are further described in the ALKlitors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial slatements in the UK, including the FRC'S Ethi¢al Standard, and we have fulfilled our other ethical responsibilitie5 in accordance with these requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial ststements, 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 identrfied any material uncertainties relating to events or conditions that, individually or colleclively, may cast significant doubt on the charitable companls ability to continue as a going concern for a period of at leasl e1ve months from en the financial statements are authorised for issue. Our responsibil6@S and the responsibiltlies of the tiustees wth respect to going concern are described in the relevant sections of this report. other informatlon 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 Report of the Independent Auditors thereon. Our oplnion on the finanoial statements does not cover the other infomiation and. except to the extent otherwise explicitly stat8d in our report. do not express any form of assurance conclusion thereon. In connection with our audit of the fi'nancial statements, our responsibility is to read the other infomiation and. in doing so. consider whether the other information is materially inccnsislent with the financial statements or our knoedge obtained in the audit or otherwise appears to materially misstated. If we idenbfy such material inconsistencies or apparent malerial misstatements, we are required to determine whether this gives rise to a material misstatement in the financial ststemenls themselves. 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 fegard. li
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ANHEDDAU CYFYNGEDIG - contlnued Oplnions on other matters prescribed by the Companies Act 2006 In our opinion, bawj on the work undertaken in the course of the audit.. the informabon given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements,. and the Report of the Trustees ha5 en prepared in accordance with applicable gaI requirements. Matters on which we are requlred to report by exception In the light of the knowledge and understanding of the charrtable company and its environment obtained in the course of the audit. we have not identrfied matèrial misstatements in the Report of the Trustees. We have nothing to rep)rt in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion- adequate accounting records have not been kept or returns adequate for our aLKJit have not been received from branches not visited by us- or the financial Statennts are not in agreement wth the a¢¢ounting records and returns,. or certain disclosures of trustees, remuneration specrfied by law are nol made., we have not receNed all the intormation and explanations we Tequire for our audit,. or the trustees were not entrtled to tske advantage of the small companies exemption from the requirement to prepar6 a Strategic Report or in preparing the Report of the Truslees. Responslbllltles of trustees As explaed more fully in the Slatement of Trustees, Responsibilities, the trustees {who are also the diredors of the ¢harrtable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied Ihal they give a true and fair view, and for such internal control as the trustees determine is necessary lo enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charitable Companys abilty lo continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concern basis of 8ccountng unless the trustees either inlend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Our responsibilities for the audit of the flnanclal statements Our objectives are to obtain reasonable assurance about whether the financial ststements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independenl Auditors that includes our opinion. Reasonable assuran is a hMJh level of assurance, but is not a guarantee that an audit conducted in a¢¢ordance wrth ISAS {UK) will always detect a materlal misstatement V4hen il exists. Misstatements Can arise from fraud or error and are Considered material if. individually or in the aggregate, they could reasonably be expected to infiuence the economiG decisions of users taken on the basis of these financial statements. IrregularitEs, including fraud, are instances of non-complian with laws and regulations. We design procedures in fine with our Tesponsibilrties, 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.. Based on our underslanding of the charitable company and the environment in which it operates, we considered the risk of acts by the charitable company that were contrary to applicable laws and regulations, including fraud, and desTrJned audit procedures in response to this risk. We focussed on laws and regulations lch could give rise to a material misstatemenl in the fin8n¢ial slalements, including, but not limited lo, Companies Act 2006 and Charities Ad 2011. 12
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ANHEDDAU CYFYNGEDIG- continued Our tests included.. enquiring with management of any known or SUSkECted irregularities, including fraud., evaluating the adequacy of intemal controls designed to detect or prevent irregularities, including the risk of management override., agreeing the amounts and disclosures in the finanrAal statements to undertyirrfJ supporting documentation,. testing journal entries to identify unusual transactions.. and evaluating whether there was evidence of management bias on key Judgements and accounting estimates. There are inherent limrtalions in the audit prOdureS described above. The more removed that financial Iransactions are from the laws and regulations. the less likely il is that we woukl become aware of non-compliance. Auditing stsndards also limit the audit prOdureS required to identify non- compliance with laws and regulations to enquiry of trustees and managemenl, and the inspection of regulalcry and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those resutting from errors, as fraud may involve deliberate concealment or collusion. A further descrrption of our rèsponsibilriies for the audil of the financial statements is located on the Financial Reporting Council's webslte al www.frc.or9.ukjauditorsresponsibililies. This description foms Part of OUT Report of the Indendent Auditors Use of our report This report is made solely to the charitable company's memters, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. OUT audit work has been undertaken so that we might stale to the charitable companws MeMbS those matters we are reqLTrired to slate to them in an auditots, report and for no olher purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charttable company and the charitable company's members as body. for our audit work, for this report, or for the opinions we have formed. Owain Ap Elfed FCCA (Senior Statutory Auditor) for and on behaw of Williams Denton Cyf Chartered Certified Accountants ststutory Auditors Glaslyn Ffordd Y Parc Parc Menai BaThJor Gwynedd LL57 4FE Date.. 23 November 2023 13
ANHEDDAU CYFYNGEDIG STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023 Unr•stri¢t•d RtrICt•d Funds Funds Total Funds 2023 Total Funds 2022 Income and endowments liom: G8nèral8d Funds Investment Incom• Bank interest IUKI Chantable ActIvk8 Supporling People in the Community 5,930 5,930 9,325 8,035,443 ,035.443 7,070,030 Totsl 8.041.373 8.041.373 7.079.355 Exp•ndltur• on: Charitable A¢livilies.' SupwTrrting People in the Communify - Wages & travel - Training anil re¢ruibnent costs Food & piovisions Property costs - Office & insurance costs Bank charges & interest DepreciatK)n - Audrt & accountancy Professional fees 7,648,604 39.064 32,256 78,271 235.810 11,372 6.210 12,638 91.103 7,648,604 6.450,399 39,064 20,726 32,256 33.217 78,271 65.535 235,810 159,842 11,372 6,479 6,210 9,348 12,638 12,375 91,103 85,318 Total 8,155,328 ,155,328 6,843,239 Not incomo (113,9551 1113,955) 236,118 Gros5 transfe befven funds 10 1,250 {1.250) Not Incomlng rOur¢•5 for th8 y•ar 1112.7051 (1.250) 1113,955> 23Ql16 Totsl Funds brought f¢)ry4ard 2.109,159 72,500 2,181,659 1,945,543 Total funds carried fonmard. 10 1.996.454 71.250 2.067.704 2.181.659 ' Part of tho unrestrict•d funds r•laty to fixfjd 0$$0ts Idg$lgnatgd fund$} a$ sho1 on th• Bala4 Shoot. Comparatlvo flgurns: The only movement on restricted fund$ during the prior year was the annual £1,250 Iransler lo unre$lri¢ted fund$. The comparative figures are summarised in note 12 to the Financial Ststements. nots$ on page$ 18 to 25 fomi an integral part ofthese accounts. 14
ANHEDDAU CYFYNGEDIG Charlty Reglstrallon Number: 701697 BALANCE SHEET AS AT 31 MARCH 2023 Unrestricted Restrrcted 2023 2022 funds Funds Total Funds Total Funds Notes FIXED ASSETS Tangib assets Equity investment in group undertakings 3a 128,246 128,246 134.4&S 3b 128,246 128,246 134,457 CURRENT ASSETS Debtors Cash at bank and in hand e71.979 1,641,860 671,979 1,641,860 43S.406 1,902,000 2.313.839 2.313,839 2,337.406 CREDITORS: Amounts faIng due within one year {374,3811 1374,3811 1290.204) NET CURRENT ASSETS 1.939,458 1.939,458 1047.202 NET ASSErs 2.067.704 2,067,704 2,181,659 RESERVES Unreslricted res8rv8s - General Designated.. Projects and Support Fixed assets." Oth Restricted reserves (Land & Buildings) 10 1.889,458 50.000 56,996 71,250 1.997,202 50,000 61,957 72,500 10 2,067.704 2,181.659 Thfr acwunts have been prepared in accordance wilh the speck?1 provisions of Part 15 of the Companies Act 2006 appluble to small companies. The a¢wunts were approved by the Board on 11th October 2023 and sign8d on f(5 b8half by'.- 8 M Jones (Trustee I Chalrj The notes on pages 1810 25 f¢)mi an integral part of Ihese accounts. 15
ANHEDDAU CYFYNGEDIG CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Notes Cash flows from operating activities: Cash generated from OF*rations 266,070 489,627 Nel cagh provided by (used inl operating activlties 266,070) 489,627 Cash flows from investing activltles: Purchase of tangible fixed assets Intsrest received 5,930 9,325 Net cash provided by lused In) investlng activities 5,930 9,325 Change In cash and cash equlvalents In the roporting period Cash and cash equlvalents at the beginning of the reporting period (260,140) 498.952 1,902,000 1,403,048 Cash and cash equivalents at the end of tho reportlng perfod 1,641,860 1.902,000 Analysls of changes in net funds At 1.4.22 Cash Flow At 31.3.23 Net Cash Cash at bank 1,902,000 1260,140) 1,641,860 TOTAL 1,902,000 1260,140) 1,641,860 16
ANHEDDAU CYFYNGEDIG NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023 RECONCILIATION OF NET INCOME TO CASH FLOW FROM OPERATING ACTIVITIES 2023 2022 Net Incomellexpenditure) for the reportlng period las per the ststement of financial activities) 1113,9561 236,116 Adjustements for: Depreciation charges Interest received Decreasel{increasel in debtors Increasel(decrease) in creditors 6.210 9.348 (5,930} (9,3251 1236,5731 223.876 84,178 29.612 Net cash provlded by l {used In) operatlng actlvltl {266,070) 489,627 A¢¢ounting Policies Basls of Preparatlon The accounts have been prepared under the hislori¢al cost convention las modified by Ihe revaluation of certain fixed assets), Financial Reporting Standard (FRS) 102. the "SORP 2015" for chartties (FRS102 version), and Companies Act 2006. Preparatlon of consolldated flnan¢lal statements The financial ststements contain information about Anheddau Cyf as an individual company and do not contain consolidated financial inform*ion as the parent of a group. The company is exempt under Section 399(2AI of the Companies Act 2006 and Sub-section 24.13A of the Charities SORP (Charities Statement of Recommended Practice) 2015 from the requirements to prepare consolidated financial statements. Investments In subsldlaries Investments in subsidiary undertakings are initialty recognised at cost, and subs6yuenUy at fail value 17
ANHEDDAU CYFYNGEDIG NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting Policles- contlnued Flxed Assets Fixed assets are stated at cost and depreciated over their economic useful lives at the follcAving rates.'- Computer hardware & sofvare 25% reduGing balance Office UIpMent & furniture 15% reducing balance Housing furniture 15% reducing balance Freehold land & buildings 20 reducing balance Leasehold Improvements Over the term of the kase Individual purchases of £1,000 or less are not generally capilalised, but expended to the Statement of Financial Activities. A fixed asset register is maintained and f(ems of a certain category {such as computers) may bè capitalised even if below this value. Incoming Resources & Funds Income is accounted for once the Charity has entitlement to the funds. it is probable that the income will be recewed , and the amounl can be measurgJ reliabty. The main sources of income are seNi level agreements from various authorities which are matched to the period they relate to. All income is derived in the UK. Income Vth restrictions imposed is allocated to a restricied fund and matched wf(h the expenditure. Capital grants are allocaled to a Restricted Fund and released over the terms of the restriction. InGorne has been split bo88n the diffarent incoming resources. All income (except bank interest) is shown as charitable activities. Cash at Bank and In Hand Cash at bank and in harKI includes cash in harKJ, deposits held at call wfrth banks. other short-term liquid investments and dèposits with banks with longer-temi fixed interest rates which are accessible if required. Penslon The Charity operates a defined contrlbutlon group stskeholder pension scheme under Auto Enrolment where the contribution rate is a fixed percentage of qualfying pay. The Charity also continues to contribute to certain staff s private pension schemes. The total contributions payable are disclosed in the not85 to th8 accounts. 18
ANHEDDAU CYFYNGEDIG NOTES TO THE FINANCIAL STATEMENTS- Continued FOR THE YEAR ENDED 31 MARCH 2023 Accounting Poli¢ios - continued Oporating Leases Operaling leases are charged to the Statement of Financial Activf(ies as incurred. Resour¢es Expended All expenditure is included in the Statement of Financial ActNities in accordance with the accruals concept. where there is a legal obligation committing the Charity to the expenditure. Charitable adivities include expenditure associated with supporting people in the communty- Support costs are included within charrtable activities as analysed in the Statement of Financial Activities. Governan costs include those costs incurred in the governance of the charity and those associated with constitutional and statutory requirements. Support Costs The general running costs of the Charty are detailed in the SORP and Notes to the Accounts. Sin there is one charitable activity and no fund-raising actwities category, it 1$ not necessary to do any further allocation of support costs. VAT The Charlty is not registered for VAT, as such the VAT elemenl Is added to Ihe relaled cost, shown gro88. Statement of Flnanclal Actlvltles Notes 2023 2022 Incom8- Supporting Peoplo in thg Community Mental Health Social Services Supporting People Client contribution and Client Monies Domieilary Care Short Contracts Local Heatth Board Other Income 214,661 6,348,755 462,662 341,432 2,532 196,100 469,301 224,897 5,457,914 483,298 397.191 6,712 187,570 312,448 8.035,443 7,070.030 Expenditure Property costs Rent Heat & light 72,156 6.115 61,624 3,911 78.271 65.535 19
ANHEDDAU CYFYNGEDIG NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023 ststement of Financlal Actlvltles Notes - Continued 2023 2022 Office and insurance costs Printing, stationery & adverb'sing Insurances Telephone Photocopying costs Sundries Repairs & renewals Subscripb'ons Health & safety Cleanin9 Costs Computer Costs 19,482 22.300 44.752 9.250 18,029 7.768 11,887 21,816 15,504 65,022 14,247 19.850 39,881 10,802 15,216 4.933 6,077 15,554 13,617 19.665 235,810 159,842 2023 2022 Depreciation 6.210 9,348 Auditors Fees.. - Audit serrfices 7,200 7,200 Trustees have not received any remuneration for their services during this year nor the PTror year. Trustee expenses reimbursed during the year totalled £3,287 for expenses (2022-. £77). This related to one Trustee <2022: one Trustee). The full time equivalent numIr of staff (including relief staff) forthe year was 225. Caws:194 (2022: 1). Admin.. 31 <2022.. 311 2023 2022 Wages & Salaries Social Security costs Pension costs for 311 staff (2022.. 269 staffj in schem8 6,821,000 624,595 136,789 5.824,407 452,486 113,954 7.582.384 6.390.847 The Trustees can confimi that three employees were paid in excess of £60,000 p.a. for thls year (2022: vo). Being £60k- £70k .' two12022.' one), £80k - £90k '. none (2022 one). £100k- £110k'. one (2022: none). This increased due to extra duties and number of days worked by key staff. The remuneration of key management amounted to £262,279 for the year12022 .' £213,687). 20
ANHEDDAU CYFYNGEDIG NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023 Fixed Assets Land & Housing Computer Buildings Furniture Hardwaye & Softw•re Office Fumiture Total Co$VValuation Balance blf Addilions Disposals 210,452 19,803 200,551 44.184 474,99) Bal8n¢e elf 210.452 19.803 2C(),551 44,184 474,990 Depreciation Balance b Charge for the year Eliminaled on disposal 9J.638 3,062 18,003 191.054 293 2,412 40,839 443 340,534 6,210 Balance olf 93,700 18,296 193,46S 41,282 346,744 Net Book Value As at 31.3.23 116,752 1,507 7,085 2,9)2 128,246 A5 at 31.3.22 119,814 1,8 9.497 134.455 All fixed assets are used for charitable purposes. Land and Buildings includes freehold assets of £111,840 {2022.' £113,918) and leasehold improvements of £5,112 (2022.. £5,896). 3b. Equlty Investment In group undertakings At cost 2023 2022 100 % Ordinary share capital of Anheddau Adra Cyf Anhoddau Adra Cyf is registered in England and Wales. The doThant company ck)sed duTing 2022-23. Debtors - arnounts falling due wlthln one year 2023 2022 Trade debtors Prepayments Other debtors 557.580 32,892 81,507 329,503 29,588 76,315 671.979 435.406 21
ANHEDDAU CYFYNGEDIG NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023 Credltors- amounts falling du• within one year 2023 2022 Trade creditors PAYE & NIC Other Creditors and AccruaL8 15,928 144.961 213,492 10,367 91,465 188,372 374,381 290,204 Creditors include £35,07112022'. £26,346) due to the Charity pension scheme at 31 March 2023. Capital Structure The Charitab company is limited by guarantee and has no share capital. Operatlng Lease Commltments At 31 March 2023 the charity had the following non-cancellable operating18ase commilments. Cumulative Commitment Cumulative Cornmitment 2023 2023 2022 2022 Cars & Land & Cars & Land & Equipment Buildings Equipment Buildings Expiring vAthln on8 year Expiring in to five years Expiring in more than five years 18,822 11,704 58,711 18,822 17.556 63,911 72,800 30,526 131,511 36,378 63,911 Related Partles The charity is controlled by the members of the Council of Managemenl, which are listed in their report. There were no related party transactions be the charity and its members.
ANHEDDAU CYFYNGEDIG NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 MARCH 2023 Analysis of Net Assets between Funds Unrestricted Funds Generav Fixed assets Deslgnated Restricted Funds Total Tangible Fixed Assets Current Assets Current liabilities 56,996 71,250 128,246 2,313,839 1374,381) 2,313,839 (374,381) 1,939,458 56,996 71,250 2,067,704 10. Analysis of Funds Balance at 1.4.22 Income Expenditure Transfer Balance 31.3.23 Unrestricted Funds - General Designated Projects - Frxed assets.. Other 1,997,202 50.000 61,957 8,104,081 (8,211,825) 1,889,458 50,000 56.996 (6,211) 1,250 2.109,159 8,104,081 (8.218.036) 1.250 1,996.4S4 Restricted Funds Land & Buildings fund 72,500 {1,250> 71,250 2,181.659 8,104,081 {8.218.036) 2,067.704 Unrestrlcted Funds The gen8ral fund is used to further the obj.ects of the Charity. The designated projects and support fund iepresents £20,000 identified for ongoing dvjitalisation of certain operations linked with remote working set-up, to be spent in Ihe new year, logether wlh £30,000 being the cost of increasing each Support Workers pay rate in light of current incr8ases in cost of living. The designated fixed asset fund represénts the nel book value of fixed assets (per the balance sheet. after deduding the related restricted fund) which clearly do not represent 'liquid' funds.
ANHEDDAU CYFYNGEDIG NOTES TO THE FINANCIAL STATEMENTS - Contlnued FOR THE YEAR ENDED 31 MARCH 2023 10. Analysis of Funds - Corbtlnued The view of the Trustees is that Anheddau needs sufficient general fijnds I reserves to cover the Charty's activtlies for a period of three to six months, and sufficient liquid reserves li.e. cash. bank balances or other assets close lo cash such as deposits) to cover the payroll and other costs for a period of four months. At the year end, approximately 3.4 months. liquid reserves are available, and 2.8 months, worth of general funds. Restricted Funds The land and buildings fu1 represents monies reVed to purchase specific fixed assets, released over the terms of the restrictions. A transfer is made from restricted funds to unrestricted funds each year to re11ect the annual reduction in restricted assets. The Comparatlve flgures for the funds Is as follows: Balance at 1.4.21 Income Expendlture Transfer Balance 31.3.22 Unrestricted Funds - General - Designated Projects - Fixed assets." Other 1,801,738 7,079,355 {6,843.239) {40,652) 1.997,202 50,000 50,000 (8,098) 61,957 70,055 1.871.793 7,079,355 {6,843,239} 1,250 2,109,159 Restricted Funds Land & Buildings fund 73,750 {1,250) 72,500 1,945,543 7,079,355 (6,843,239) 2,181,659 11. Agency Tran$a¢tion$ During the year the Charity received Housing Beneflt and other income on behalf of certaln s8rvlce users which was r&distTibuted to the relevant people in full. The attributable amounts are not included within income or exp8nditur8 of the Charity for Ihe year since the Charity only acts as Agent in relation to these amounts. The amounts administered and excluded are as follows.. 2023 2022 Inwme reiVed and distributed (excluding Management Fees) Net amounts awaiting distribution at year end (wthin creditors) - Amounts in¢luded in the service users, bank account awaiting receipt (within debtors) - Separate bank accounts held on behalf of service users {not included in Charily Balance Sheet) 199,263 227.450 75,562 42,291 391,017 411,472 24