Reply to: Rachel Pickup Our ref: ELL417/AJP/RP
## 14 October 2022
Sylvia Peters Ellys Extra Care Limited
Dear Sylvia
## **Accounts for the Year Ended 31 March 2022**
Further to our meeting, please find attached the following documents for your formal approval.
- 1 One unsigned copy of the full accounts for the year ended 31 March 2022, would you please have the balance sheet statement signed, as indicated.
- 2 One unsigned copy of a letter of representation. This draft letter, addressed to ourselves, confirms in writing various aspects of the independent examination for which we needed to rely on yourselves for the relevant accounts preparation evidence please sign as indicated
- 3 A schedule of journals posted during the course of the independent examination for your formal approval.
- 4 A copy of our fee account for the independent examination this year.
After approval of the accounts I will arrange submission to Companies House, and as in previous years I assume you will submit the accounts electronically to the Charity Commission along with your annual return.
Please do not hesitate to contact me or Adam Parton if you have any queries about any of the attached or if I can be of any further assistance.
Yours sincerely
Rachel Pickup Corporate Services Manager rachel.pickup@mooreandsmalley.co.uk
**Company registration No. 02453210 (England & Wales) Charity No. 703127**
## **Ellys Extra Care Limited**
**Trustees’ Report and Unaudited Financial Statements**
**For The Year Ended 31 March 2022**
**ELLYS EXTRA CARE LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Charity reference and administrative details|1|
|Trustees’ annual report|2|
|Independent Examiner’s report to the trustees|5|
|Statement of financial activities (incorporating the income and expenditure account)|6|
|Balance sheet|7|
|Notes to the accounts|8|
**ELLYS EXTRA CARE LIMITED**
## **CHARITY REFERENCE AND ADMINISTRATIVE DETAILS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**Registered charity name**|Ellys Extra Care Limited|
|---|---|
|**Charity registration number**|703127|
|**Company registration number**|02453210|
|**Registered office**|10 St Johns Avenue|
||Heysham|
||Morecambe|
||Lancashire|
||LA3 1EU|
|**The trustees**||
|The trustees who served the charity during the period were as follows:-||
||Miss S Peters|
||Mrs M W Irvine|
|**Secretary**|Miss S Peters|
|**Independent Examiner**|MHA Moore and Smalley|
||Chartered Accountants|
||Priory Close|
||St Mary’s Gate|
||Lancaster|
||Lancashire|
||LA1 1XB|
-1-
## **ELLYS EXTRA CARE LIMITED**
## **TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
The trustees, who are also directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2022.
## **Structure, governance and management**
Ellys Extra Care is a registered charity and a company limited by guarantee and is governed by its Memorandum and Articles of Association. The Directors have incorporated the provisions of the Statement of Recommended Practices (SORP) 'Accounting and Reporting by Charities' into this report and financial statements.
The trustees who served during the year were:
Miss S Peters Mrs M W Irvine
There are currently two trustees on the board, and a decision would be taken to appoint new trustees if either were to indicate it was their intention to step down. The existing trustees would act as mentors to the new trustees.
The trustees review the major risks the organisation faces as part of the annual business planning process. They have established systems to manage these risks. The trustees are satisfied that the arrangements for managing these risks, combined with the annual review of financial controls and the reserve policy, will ensure that sufficient resources are available to maintain services for the foreseeable future, in the event of adverse conditions.
## **Objectives and activities**
Ellys Extra Care Limited exists, as per its governing document, to promote the quality of life, maintenance of standards and diversity of provision for people with a learning disability.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. In setting objects, the trustees give consideration to the guidance issued by the Charities Commission regarding the provision of public benefit.
The principle activity of Ellys Extra Care Limited in the year under review was concerned with providing housing for adults with a learning disability.
## **Achievements and performance**
## _People and Employment_
The trustees continue to manage the day to day responsibilities of running the organisation.
Ellys Extra Care current employee status remains at zero.
Trustees training, enabling them to maintain professional compliance has been accessed via Business Link, Institute of Directors, CIPD and Association for Real Change.
## Covid – 19
The enforced lockdowns and restrictions due to the pandemic has had some direct effect on Ellys Extra Care. They currently employ no staff and have no fund raising events arranged. Maintenance was restricted to emergency only repairs being undertaken for the early part of the financial year as all the tenant within the properties are classed as vulnerable and were being shielded. As restrictions lifted the maintenance programme recommenced.
## _Ordinary Housing_
**93 West End Road** has remained fully occupied throughout the 2021/22 financial year. One tenant moved to Halden Road with the vacancy taken up by a lady moving from the care home Tylecote.
-2-
## **ELLYS EXTRA CARE LIMITED**
## **TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **Achievements and performance (continued)**
**Clarendon Road** – An additional tenancy was created within the property to accommodate an individual moving from Tylecote. The property became a four tenancy property from 13[th] July 2021 and remains fully occupied from that date. A new roof was installed in December 2021
**Haven Lodge** – The property had three tenants until Mid July 2021 when one tenant returned to his family home. The property continues with the two remaining tenants.
**Halden Road** – The property accommodated three tenants from 13[th] July 2021. A new roof and guttering was installed in January 2022.
**Tylecote** – This property was de registered as a care home on 13[th] July 2021 and leased to Ellys Extra Care on a peppercorn rent. Four previous residents remained as tenants. One tenant passed away March 2022.
As of 31[st] March 2022 there were fifteen tenants in the five properties with three vacancies.
## _Fund Raising_
There have been no fundraising activities this financial year.
## **Financial review**
The sole source of income is rent from the tenanted properties. With the current period being a transitional one the charity has made a deficit of £9,243 (2021: £3,133 surplus). Closing reserves are £369,827 (2021: £379,070)
The trustees monitor the levels of funds coming in via rent from the tenanted properties and agree a programme of works per house each year. Funds are set aside for day to day repairs in addition to the works programme.
## **Reserves policy**
It is a stated objective of the trustees of the charity to try to achieve unrestricted resources equivalent to the cost of three months operations. The current level of reserves of £369,827 is well in excess of this however the majority of this constitutes the fixed assets of the charity of £344,521. Free reserves after the deduction of fixed assets total £25,306, a reduction on 2021 (£24,583).
As such the trustees are conscious that the Charity’s free reserves need to be strengthened in order to ensure that the charity is able to continue its operations without impacting on its fixed asset holdings which are essential to the charity’s objectives.
## **Plans for the future**
Plans for 2022/23 are as follows:
To provide good quality housing accommodation by ensuring that the properties are well maintained.
To review the five properties to ensure there is a full maintenance plan in place.
Haven Lodge – It has been identified that the needs of one of the tenants is restricting the filling of the two vacancies. Due to the size and layout of the building it is possible to section off part of the ground floor where this individual lives, creating his own space. It has so far proved difficult to obtain quotes for the work due to ongoing shortages of labour etc. This work remains high priority to enable the vacancies to be filled.
-3-
**ELLYS EXTRA CARE LIMITED**
## **TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS REPORT AS REQUIRED BY COMPANY LAW) FOR THE YEAR ENDED 31 MARCH 2022**
## **Statement of Trustee’s responsibilities**
The trustees (who are also the directors of Ellys Extra Care Limited for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations
Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
On behalf of the board of trustees
..............................
**Miss S Peters**
Trustee
20/10/2022 Dated: …………….
-4-
**ELLYS EXTRA CARE LIMITED**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ELLYS EXTRA CARE LIMITED**
## **FOR THE YEAR ENDED 31 MARCH 2022**
I report on the accounts of the company for the year ended 31 March 2022 which are set out on pages 6 to 15.
## **Responsibilities and basis of report**
As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## **Richard Hall FCCA**
MHA Moore and Smalley Chartered Accountants Priory Close St Mary’s Gate Lancaster LA1 1XB
## 20/10/2022
………………
-5-
**ELLYS EXTRA CARE LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022**
|**Income from:**
Investments
**3**
Charitable activities
**4**
**Total**
**Expenditure on:**
Charitable activities
**5**
**Total**
**Net income/(expenditure)**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
**12**|**Total**
Total
**Unrestricted**
**Restricted**
**funds**
funds
**funds**
**funds**
**2022**
2021
**£**
**£**
**£**
£
**1**
**-**
**1**
-
**98,651**
**-**
**98,651**
73,548|
|---|---|
||**98,652**
**-**
**98,652**
73,548|
||**107,895**
**-**
**107,895**
70,415|
||**107,895**
**-**
**107,895**
70,415|
||**(9,243)**
**-**
**(9,243)**
3,133
**-**
**-**
**-**
-|
||**(9,243)**
**-**
**(9,243)**
3,133
**379,070**
**-**
**379,070**
375,937|
||**369,827**
**-**
**369,827**
379,070|
|||
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
The notes on pages 8 to 16 form part of these financial statements.
-6-
## **ELLYS EXTRA CARE LIMITED**
## **BALANCE SHEET**
## **AS AT 31 MARCH 2022**
|**Fixed assets**
Tangible assets
**9**
**Current assets**
Debtors
**10**
Cash at bank and in hand
**Creditors:**amounts falling due within
one year
**11**
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**Funds:**
Unrestricted funds
**12**
Restricted income funds
**12**
**Total funds**|**£**
**£**
£
£
**344,521**
354,487
**20,842**
22,508
**7,270**
4,821
**28,112**
27,329
**(2,806)**
(2,746)
**25,306**
24,583
**369,827**
379,070
**369,827**
379,070
**369,827**
379,070
**-**
-
**369,827**
379,070
**2022**
2021|
|---|---|
||**28,112**
**(2,806)**|
|||
The financial statements have been prepared in accordance with the provisions for small companies.
For the year ended 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## **Trustees' responsibilities:**
The trustees have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and the trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
20/10/2022
These accounts were approved by the trustees and authorised for issue on …………….... and are signed on their behalf by:
**----- Start of picture text -----**
……………………………………
**----- End of picture text -----**
…………………………………… **Miss S Peters Trustee**
## **Company Registration Number:** 02453210
The notes on pages 8 to 16 form part of these financial statements.
-7-
**ELLYS EXTRA CARE LIMITED**
**NOTES TO THE ACCOUNTS**
**FOR THE YEAR ENDED 31 MARCH 2022**
## **1 Accounting policies**
## **Legal form**
The charity constitutes a limited company, limited by guarantee as defined by the Companies Act 2006, incorporated in England and Wales. The address of the charity, the nature of its operations and its principal activities are all detailed in the Trustees’ report and charity administrative details pages in these financial statements.
## **Basis of accounting**
The financial statements have been prepared in accordance with the accounting policies set out in note to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The financial statements have been prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity.
The charity constitutes a public benefit entity as defined by FRS102.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **Preparation of the accounts on a going concern basis**
At the balance sheet date, the Charity has cash funds of £7,270 and net current assets of £25,306+, relying on the support of a Trustee through a debtor balance. With this support, the trustees consider the company to have a sufficient level of working capital to see it through the upcoming months and therefore it remains wholly solvent.
The trustees do not consider there to be a material uncertainty at this time, and there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **Income**
Housing benefit is credited to the statement of financial activities in the period in which income is earned. If any benefit is received in advance of the period to which it relates, it will be reflected in deferred income within the balance sheet. No income is shown net of expenditure.
Investment income represents bank interest receivable and is recognised on receipt.
## **Expenditure**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
-8-
**ELLYS EXTRA CARE LIMITED**
**NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **1 Accounting policies (continued)**
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Support costs are those which assist the work of the charity but do not directly represent charitable activities and include office costs and governance costs. They are incurred directly to support the objectives of the charity. Where costs cannot be directly attributed to a particular heading, they have been allocated on a basis consistent with the use of the resources.
## **Tangible fixed assets**
Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Freehold property - 2% straight line Office Equipment - 25% straight line
Freehold land is not depreciated.
## **Debtors and creditors**
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## **Cash and cash equivalents**
Cash is a basic financial asset and includes cash in hand and deposits held at call with banks.
## **Leasing and hire purchase commitments**
Rentals payable under operating leases are charged against income on a straight line basis over the period of the lease.
## **Accumulated funds**
Unrestricted funds - these are available for us at the discretion of the trustees in furtherance of the general activities of the charity.
Restricted funds - these are subjected to restrictions on their expenditure imposed by the donor. The purposes and uses of any restricted funds are set out in the notes to the accounts where applicable.
## **Financial instruments**
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charity’s balance sheet when the Charity becomes party to contractual provisions of the instrument.
-9-
**ELLYS EXTRA CARE LIMITED**
**NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **1 Accounting policies (continued)**
## **Taxation**
The charity is recognised by the Inland Revenue as a UK Charity and is entitled to exemptions from corporation tax.
## **2 Judgements and key sources of estimation uncertainty**
In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Income from investments**
|Interest receivable|**Unrestricted**
**Restricted**
**Total**
Total
**funds**
**funds**
**2022**
2021
**£**
**£**
**£**
£
**1**
**-**
**1**
-|
|---|---|
||**1**
**-**
**1**
-|
|||
## **4 Income from charitable activities**
|Housing benefit
Tenant contributions|**Unrestricted**
**Restricted**
**Total**
Total
**funds**
**funds**
**2022**
2021
**£**
**£**
**£**
£
**88,226**
**-**
**88,226**
65,283
**10,425**
**-**
**10,425**
8,265|
|---|---|
||**98,651**
**-**
**98,651**
73,548|
|||
-10-
**ELLYS EXTRA CARE LIMITED**
**NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **5 Expenditure on charitable activities**
|Rent, service, rates and water
Light and heat
Repairs and maintenance
Insurance
Telephone and postage
Miscellaneous purchases
Depreciation
Support and governance costs (**note 6**)|**Provision of**
**care**
**Total**
Total
**services**
**2022**
2021
**£**
**£**
£
54,777
**54,777**
42,617
10,750
**10,750**
8,007
24,674
**24,674**
3,389
2,625
**2,625**
1,857
1,818
**1,818**
1,376
477
**477**
318
9,966
**9,966**
10,116
2,808
**2,808**
2,735|
|---|---|
||**107,895**
**107,895**
70,415|
Of the above expenditure £nil (2021: £nil) was made against restricted funds.
## **6 Support costs**
|**Support costs**||
|---|---|
|Sundry expenses
Independent examination fees|**Total**
**Total**
**2022**
**2021**
**£**
**£**
**48**
**35**
**2,760**
**2,700**|
||**2,808**
**2,735**|
|||
## **7 Trustee remuneration (including key management personnel)**
None of the trustees (or any persons connected with them) received any direct remuneration or reimbursed expenditure during the year. No trustee made any donation to the charity in the year.
A sole-trader business of S Peters, Trustee, received income from the charity during the year as fully detailed in the related party note to these financial statements on page 15.
The trustees are considered to be the key management personnel of the company. As such, no amounts were paid to key management personnel in the current or prior year.
The charity had no employees during the current or prior period.
-11-
**ELLYS EXTRA CARE LIMITED**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **8 Net income/(expenditure)**
|**Net income/(expenditure) is after charging/(crediting):**
Depreciation
Independent examiner's remuneration;
- independent examination fee|**2022**
2021
**£**
£
**9,966**
10,116
**2,760**
2,700|
|---|---|
|||
## **9 Fixed assets**
|**Fixed assets**|||
|---|---|---|
|**Cost**
At 1 April 2021
Additions
Disposals
**At 31 March 2022**
**Depreciation**
At 1 April 2021
Charge for the year
Eliminated on disposals
**At 31 March 2022**
**Net book value**
**At 31 March 2022**
At 1 April 2021|**Land and**
**buildings**
**£**
436,845
-
-|**Equipment**
**& Fittings**
**Totals**
**£**
**£**
2,878
439,723
-
-
-
-|
||**436,845**|**2,878**
**439,723**|
||83,247
9,356
-|1,989
85,236
610
9,966
-
-|
||**92,603**|**2,599**
**95,202**|
||**344,242**|**279**
**344,521**|
||353,598|889
354,487|
||||
|**Debtors**|||
|Other debtors
Prepayments and accrued income||**2022**
2021
**£**
£
**20,727**
22,393
**115**
115|
|||**20,842**
22,508|
||||
## **10 Debtors**
-12-
**ELLYS EXTRA CARE LIMITED**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **11 Creditors: falling due within one year**
|**Creditors: falling due within one year**|**Creditors: falling due within one year**||
|---|---|---|
|Accruals||**2022**
2021
**£**
£
**2,806**
2,746
**2,806**
2,746|
|**Analysis of funds: Current year**|||
|**Unrestricted funds**
General fund
Restricted fund
**Total funds**|**At 1**
**At 31**
**April**
**March**
**2021**
**Income Expenditure**
**Transfers**
**2022**
**£**
**£**
**£**
**£**
**£**
379,070
98,652
(107,895)
-
369,827
-
-
-
-
-||
||**379,070**
**98,652**
**(107,895)**
**-**
**369,827**||
||||
## **12 Analysis of funds: Current year**
## **13 Analysis of funds: Prior year**
|**Unrestricted funds**
General fund
Restricted fund
**Total funds**|**At 1**
**At 31**
**April**
**March**
**2020**
**Income Expenditure**
**Transfers**
**2021**
**£**
**£**
**£**
**£**
**£**
375,937
73,548
(70,415)
-
379,070
-
-
-
-
-|
|---|---|
||**375,937**
**73,548**
**(70,415)**
**-**
**379,070**|
|||
## **14 Commitments under operating leases**
The charity incurs annual operate lease charges of £8,000 for the rental of a property from a related party entity, Haven Lodge. At 31 March 2022 the Charity was committed to a further £6,000 (2021: £6,000) of rental charges under the most recent agreement.
-13-
**ELLYS EXTRA CARE LIMITED**
**NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022**
## **15 Related party transactions and control**
The charity was under the control of the Board of Trustees during the current and prior period.
S Peters is a Trustee and also operates as a sole trader, trading as “Haven Lodge”. During the year, Haven Lodge charged Ellys Extra Care Limited rent totalling £8,000 (2021: £8,000). Housing benefit income of £81,174 (2021: £58,948) was received by Haven Lodge on behalf of Ellys Extra Care Limited. A further £10,425 (2021: £4,475) was received by Haven Lodge from tenants towards bills on behalf of Ellys Extra Care Limited. Management fees were charge to and expenses incurred on behalf of Ellys Extra Care Limited totalling £50,963 (2021: £32,794) and costs were incurred by Ellys on behalf of Haven Lodge of £3,315 (2021: £2,713).
As a result of the above transactions, and following other cash repayments, £17,344 (2021: £22,393) is included in other debtors at the year end.
There are no further disclosable related party transactions in the year.
## **16 Company limited by guarantee**
The company is limited by guarantee. In the event of the company being wound up or dissolved, each of the members undertakes to contribute such amounts as may be required, not exceeding £1, for payment of debts or liabilities.
-14-
## **ELLYS EXTRA CARE LIMITED**
Registered office address: 10 St John’s Avenue Heysham Morecambe LA3 1EU
Charity number: 703127 Place of incorporation: England & Wales Company number: 02453210
MHA Moore and Smalley Priory Close St Mary’s Gate Lancaster LA1 1XB
Dear Sirs
## **Financial statements for the year ended 31 March 2022**
We confirm that the following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and, where appropriate, inspection of supporting documentation sufficient to satisfy ourselves that we can properly make each of the following representations to you in connection with your independent examination of charity’s financial statements for the year ended 31 March 2022.
- 1 We have fulfilled our responsibilities as directors under the Companies Act 2006 and Charities Act 2011 for preparing financial statements in accordance with the applicable accounting framework, FRS102, which you have drafted on our behalf, and for making accurate representations to you.
We confirm that in our opinion the financial statements give a true and fair view and in particular where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed.
All the accounting records have been made available to you for the purpose of your audit and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.
All other records and related information, including minutes of all management and shareholders' meetings, have been made available to you.
- 2
- The financial statements are free of material misstatements, including omissions.
3 We acknowledge our responsibility for the design and implementation of internal control systems to prevent and detect fraud. We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud. We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements. We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysis, regulators or others.
- 4 The charity has satisfactory title to all assets and there are not liens or encumbrances on the charity's assets, except for those that are disclosed in the notes to the financial statements.
Page 2
- 5 We have recorded or disclosed, as appropriate, all liabilities, both actual and contingent, and have disclosed in the notes to the financial statements all guarantees that we have given to third parties.
- 6 We have no plans or intentions that may materially alter the carrying value or classification of assets and liabilities reflected in the financial statements.
- 7 Significant assumptions used by us in making accounting estimates including those measured at fair value are reasonable.
- 8 The charity has not granted any advances or credits to, or made guarantees on behalf of, directors other than those disclosed in the financial statements.
- 9 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.
- 10 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.
- 11 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of company law or accounting standards.
- 12 The charity has at no time during the year entered into any arrangement, transaction or agreement to provide credit facilities (including loans, quasi loans or credit transactions) for directors, nor to guarantee or provide security for such matters, except as disclosed in the financial statements.
- 13 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.
- 14 We believe that the charity’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements.
- 15 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.
- 16 We confirm the following specific representations made to you during the course of your independent examination
- Total cash at bank and in hand to which the charity was entitled at 31 March 2022 was £7,270 including £3,087 in petty cash.
- All amounts receivable to the charity and payable by the charity are complete and fairly stated in the accounts for the year end position at 31 March 2022.
- All income and expenditure for the period has been included in the financial statements, correctly analysed as restricted or unrestricted as applicable.
- We confirm that the following properties are still held by the charity and are in no way impaired in nature: 93 West End Road, 85 Clarendon Road and 3 Halden Road.
- We confirm that the trustees are considered to be the key management personnel of the charity and no remuneration is paid to these individuals, except as disclosed in the accounts.
- We confirm that there have been no further fixed asset additions or disposals during the year.
Page 3
- We confirm that the £17,344 owed by myself through my sole trader entity, Haven Lodge, is correctly stated at the balance sheet date and this balance is recoverable in full to the Charity.
- We have considered the going concern status of the Charity, including considering a period of 12 months from the signing of the accounts, and confirm that we will support the Charity to continue its operations for this period. As such, the going concern basis of accounts preparation is considered to be appropriate.
We acknowledge our legal responsibilities regarding disclosure of information to you as examiners and confirm that so far as we are aware, there is no relevant audit information needed by you in connection with preparing your assurance report of which you are unaware. Each director has taken all the steps he or she ought to have taken as a director to make him or herself aware of any relevant audit information and to establish that you are aware of that information.
Yours faithfully
**Sylvia Peters** Director On behalf of the board of directors
20/10/2022 Date .....................................................................
|**MHA MOORE AND SMALLEY**|**MHA MOORE AND SMALLEY**|**MHA MOORE AND SMALLEY**|**MHA MOORE AND SMALLEY**|**MHA MOORE AND SMALLEY**|**MHA MOORE AND SMALLEY**|**MHA MOORE AND SMALLEY**|**MHA MOORE AND SMALLEY**|**MHA MOORE AND SMALLEY**|
|---|---|---|---|---|---|---|---|---|
|**Ellys Extra Care Limited**||||Client code|**ELL417**|Ref|**A70**||
|||||Prepby|**JPH**|Date|**9-Aug-22**||
|**Profit and loss reconciliation**||||Rev'd by|**RP**|Date|**10-Oct-22**||
|||||**Year ended**|**31 March 2022**||||
||||||||||
||||||||||
|**Profitper trial balanceprovided**||||N1|2,570.46||||
||||||||||
|**Adjustments to the accounts**|||||||||
|Depreciation charge on assets
Adjust VAT amount on fire blanket invoice
Movement in accruals|||||(9,965.59)
(123.00)
(60.00)||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
|**Haven Lodge intercompany movement:**
Income from Haven Lodge
Difference on housing benefits received by Haven
Amounts received from tenants
Management fees and rent
TV Licences
Electricity
Telephone
Water charges
Insurance
Repayments paid by Haven Lodge
Sage costs moved to Haven Lodge
Refund of heat and light received post year end|||||81,311.86
(138.24)
10,425.00
(48,655.93)
(477.00)
(7,431.13)
(883.64)
(410.58)
(1,104.54)
(41,000.00)
3,314.88
3,383.40||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
|ROUNDING|||||1.05||||
||||||||||
||||||(9,243.00)||||
||||||||||
|**Profitper final accounts**||||A11-1|(9,243.00)||||
||||||||||
|**Difference to be identified**|||||-||||
||||||||||
|The above entries have been explained to me. I understand their effect and authorise their inclusion in the
charity's financial statements for the year ended 31 March 2022|||||||||
||||||||||
|Signed on behalf of the Board|||||||||
||||||||||
||||||||||
||||||||||
|…………………………………………………………………|||||Date ………………………………………………
20/10/2022||||
|**S Peters**|||||||||
|Trustee|||||||||
||||||||||
||||||||||
||||||||||
I:\Apps\PROACC\Audit\Data\ELL417\Document\A70
Our ref: ELL417 Invoice: 318766 Tax point: 14 October 2022 VAT Reg. No: 125 4817 18
Ellys Extra Care Limited 10 St Johns Avenue Heysham Morecambe LA3 1EU
## **To Professional Services Rendered:**
|Preparation and independent examination of the charity accounts for the year
ended 31 March 2022 in the form required by the Companies Act and Charities Act
and their submission to Companies House.
Less interim fee 316553 issued 13/09/2022
Our inclusive fee
VAT @ 20%|2,300.00
(1,700.00)|
|---|---|
||600.00
120.00|
||£ 720.00|
|Please return this remittance advice slip with your|||
|---|---|---|
|payment to:|||
|Moore and Smalley
Richard House|Client:|Ellys Extra Care Limited|
|9 Winckley Square
Preston|Our ref:
Invoice:|ELL417
318766|
|PR1 3HP|Tax Point:|14 October 2022|
||Amount:|£ 720.00|
|Please see overleaf for details on how to pay|||
|**Payment is due upon receipt of invoice**|||
Please see overleaf for details on how to pay **Payment is due upon receipt of invoice**
Please return this remittance advice slip with your payment to:
|Moore and Smalley
Richard House|Client:|Ellys Extra Care Limited|
|---|---|---|
|9 Winckley Square
Preston|Our ref:
Invoice:|ELL417
318766|
|PR1 3HP|Tax Point:|14 October 2022|
||Amount:|£ 720.00|
|Please see overleaf for details on how to pay|||
|**Payment is due upon receipt of invoice**|||
Please see overleaf for details on how to pay **Payment is due upon receipt of invoice**
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IN PEOPLE
HOW TO MAKE A PAYMENT
DIRECT OEBIT
CHEQUE
You can pay your thll In instalmenis by direci dets"i.
To sel thi$ up please conthci Finance Team on
01772 821021.
Send a cheoue In post with Ihts rernitwce
payable io Mooie aftd $rnaly
INTERNETnELEPHONE BANKING OR 8ACS
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Iiumber 12844348. will nÈÉxl your 6 dtrgil client eod
or In1£* ntsmbu as a payment refererrte.
To make a debil or uedit ¢wd paym1 telephone
01772 8?1021 or go 10 *ww.motsreandsmallty co.uk
and follow the link. v[ will nttd youi 6 digit client
er inVce nurnber as a payment reference.