The Cedar Foundation
Annual report and consolldated financial stat•monts
for Ihe year ended 31 March 2023
Registor•d No: Nl 002132
Charity numb•r: NIC 101121

The Cedar Foundation.
Annual report for the year ended 31 March 2023
Annual report
Page 1$)
Trustees and advisers
Executive Committee Report
3-18
Report of the independent auditors
19-22
Consolidatsd Statement of financial activities
23
Company Statement of financial activities
24
Consolidated Balance sheet
25
Company Balance sheet
26
consol￿ated Cash flow slatement
27
Notes to the accounts
28-40
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The Cedar Foundation
Annual report for the year ended 31 March 2023
Trustees and advisers
Trustees
Mrs M Evans. Chair (Appointed as Chair 27 September 2022 taking up role on 1
January 2023)
Ms M Lavery,
Mr D C Duly OBE
Mr M Howell MBE (Resigned 13 Dec8mber 2022)
Prof M Mulvenna
Dr B Best
Ms C Veitch
Mr R Rauch
Ms J Lynn (Appointed 21 June 2022)
Mr C Evans (Appointed 14 March 2023)
Mr M Williamson, Honorary Treasurer (Appointed 27 September 2022 taking up role
as Honorary Treasurer 1 January 2023)
Company roglstorod number
NI 002132
Charlty reglstered number
NIC 101121
Audltors
ASM (B) Ltd
Chartered Accountants and Statutory Auditors
Glendinning House, 6 Murray Stre8t
Belfast
BT16DN
Chlef Executlve Officer
Mrs Elaine Arrnstrong
Sollcltors
Tughans
30 Victoria Street
Belfast
BT13GG
Bankers
Danske Bank
Donegall Square West
Belfasl
8T15JS
Registered Offlce and Head Offlce
1 Ravenhill Reach
Ormeau Embankment
Belfast
BT6 8RB
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The Cedar Foundation
Annual report for the year ended 31 March 2023
Trustees, Annual Report (includlng Dlrectors, Report)
The Trustees present their report and the audited accounts for the period ended 31
March 2023.
Objectives and Activitles
Pollcles and objectlves
The Cedar Foundation (Cedar) delivers a range of services throughout Northern
Ireland in partnership with disabled people enabling them to get the most out of life
and to be fully included in their communities. Our services are centred around the
individual needs of each person to promote choice, opportunity, independence and
equality.
Our Vlslon is an inclusive society for all.
Our Mission is to support individuals and families living with disability, autism and
brain injury to live the lives they choose.
Our Values:
Collaboration
We are committed to ensuring our services are developed in partnership. We
believe we work at our best in active collaboration with our service users, staff
and partners.
Equality
We recognise the importance of a diverse and inclusive community, and we will
make certain that everyone has an equal opportunity to make a contribution,
and this is valued.
Dignity
We guarantee that dignity is at the centre of high-quality, person-centred
support and our services are delivered with respect, care and compassion.
Achievement
We believe in ensuring that everyone involved in our organisation can achieve
their full potential. Our ambition is to be recognised for our ability to deliver at
an individual, team and organisational level.
Resilience
We are an adaptable, forward thinking and resilient organisation that sees
difficult situations as an opportunity. We promote creativity and innovation,
supporting each other to have the individual and collective strength to achieve
this.
b. Strategies for achlevlng objectlves
Our 5-year Strategic Plan 2021-2026: Opportunity, Choice, Inclusion, was co-
prodU￿d with service users, families and staff and aligned with curient strategic
direction. It takes cognisance of the voices of all our stakeholders and a review of
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The Cedar Foundation
Annual report for the year ended 31 March 2023
perforrnan￿ data. It captures our ambitions for impact, the strategic context we are
working within and is designed to embrace the changes we are likely to face over the
next 5 years.
Strategic Aims and Priorities for 202212023:
Individuals and families live the lives they choose, supported by our co-
produced person-centred services
Our resources are managed and allocated in a transparent manner to enable
us to develop and deliver exceptional services
We work to the highest possible standards and continuously improve the
organisation ensuring we meet customerlstakeholder needs
We are a competent and resilient organisation that is responsive to changing
need and committed to innovation and ex￿llenCe
Cedar is one of the largest disability charities in Northern Ireland. This year we
supported 2,560 people with a disability to participate in the life of their cornmunity.
Our serVI￿S include a range of living options; including supported living, residential
care, at-horne housing support; and employability and community inclusion services
for all ages, including family support and transitional planning for children and young
people. We have specialist services to meet the needs of physicallsensory disability,
learning disability, autism and brain injury. All our services are designed to enable
each individual to reach their full potential and to provide an appropriate level of
support to individuals, families and the wider community enabling inclusion of people
with disabilities in all aspects of community life.
Through all of the services we provide we are working towards fulfilling our mission
and realising our vision of an inclusive society for all.
c. Main activities undertaken to further the charlty's purposes for the public
beneflt
Cedar provides direct public benefit through the development and delivery of a range
of inclusion services to disabled adults and children throughout Northern Ireland.
Employablllty servlces provide person centred opportunities and disability specialist
support through, employability skills training, access to Further and Higher Education,
career advice, work experience placements and support to service users to secure
and maintain work roles. The benefits arising from these services include targeting
social need, facilitating service users to become more included in society and more
economically active through engagement with the labour market.
Chlldren and Young People Community Inclusion Services provide support to give
the best start in life and improve outcomes. We work in partnership with a range of
agencies to create an inclusive world for disabled children, young people and their
families. Services source and support opportunities to engage in community-based
activities. Other supports include the provision of an early intervention service to assist
young ser¢ice users to achieve their full potential when transitioning frorn school to
Further or Higher Education, training or employment. The Youth Matters progTamme
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The Cedar Foundation
Annual rnport for the y•ar anded 3t March 2023
assists service users under the age of 18 to have improved access to inclusive
community and youth activities which will impact on their general health and wellbeing
and support them to be active citizens.
Adult Communlty Inclusion Services promote peer support and meaningful
community engagement for disabled people. Cedar's Inclusion Matters programme,
specialist services for Autism (Right 4uO) and Brain Injury (Choices & ARROW)
supports people with disabilities to become equal citizens within their local
communities increasing their social, economic and civic inclusion. These services
focus on building the strengths and capacities of people with disabilities to engage with
and contribute to their local community.
Living Optlons is designed to meet the individual needs of people who have brain
injury, physical disability and sensory impairment, and for people who have learning
disabilities, and autism. Types of accommodation include Supported Living in
independent apartments or bungalows, registered residential homes providing 24-hour
care and housing support servI￿s. The benefi'ts from these services are delivering a
person-centred housing support and care service to enhance independent living skills;
enabling individuals to have more control of their lives; and helping users to achieve
improvements in personal wellbeing, health and personal safety. FloatinglHousing
support services benefit service users by building the skills to have independence in
maintsining tenancies, being safe and well, enhanced self-esteem and living fulfilling
lives.
The benefrts of all of the services provided can be demonstrated through the use of
ServQual (seNice user satisfaction tool), independent evaluations and feedback from
funders and purchasers through contract review meetings. Cedar measures impact on
individual soft outcomes through a validated self-report distance travelled tool,
Outcome Star, Cedar is committed to quality improvement; having previously won the
European Foundation for Quality Management (EFQM) European and All Ireland
excellence awards. Cedar is ISO 9001.2015 accredited, is an Investors in People
recognised organisation, achieving Platinum Slandard, and has maintained Investors
in Volunteers certification.
Revlew of actlvltles
The current 5-year Strategic Plan was adopted at the June 2021 Trustees, meeting. A
mid-year review of performance and strategic alignment for the 202212023 operational
year was conducted by the Executive Board, User Forum and SMT in November2022.
We have delivered successfully on Year 2 under the guidance and good governance
of our Trustees and advisors in partnership with the User Forum, Leadership and
Senior Management team, underpinned with an operational staff team that have been
properly resourced, trained, developed, and supported to deliver quality front-line and
corporate support services.
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The Cedar Foundation
Annual report for the year ended 31 March 2023
Achlevements and perforniance
Overall, the period under review whilst challenging, was very successful. The
collective commitment and dedication of all the staff team has delivered excellent
results during a period of change and extemal pressures in the Health and Social Care
work context. The organisational perforrnan￿ is demonstrated through the review of
the Balanced Scorecard for the 202212023 year, which was monitored quarterly with
the Executive Board and SMT.
Performance and Compliance
Flnance
Turnover meeting target to sustain all services
While staff recruitment and retention remain a challenge and agency usage has
remained high throughout the year in registered services, commissioned hours
for each service have been delivered resulting in no loss of income
Introduction of Financial Improvement Plans (FIP) to prepare for a new
commissioning landscape in Ernployment & Community Inclusion and to
improve income and expenditure controls in Living Options post covid.
100 % compliance sustained from all external auditing authorities, including
DOE, ESF, Dfc & DOH.
complian￿ with Charity Commission Nl and Article 55 reporting deadlines.
Customer
Service delivery tsrget met, providing a service to 2,560 disabled people and
their families in year across 31 services
Very high service user satisfaction results sustained (980/0)
Sustained high level of positive seNice impact on both soft and hard outcome
measures
Successful completion of the final ESF funded programme- Inclusion Works
with positive closure report demonstrating all performance targets met.
Internal Processes
Low complaint volumes with local resolutions achieved in most cases
Sustained level of compliments and positive feedback
No significant areas for improvement or requirements noted in RQIA
inspections throughout 2022123 for all regulated services
Achieved full HSCT and NIHE Supporting People contractual complian
requirements
Inclusion Works re￿iVed the highest possible outcome from Education &
Training Inspectorate (ETI), with participant feedback which "referenced the
positive impact of the project on the development of their employability skills,
social inclusion, and preparation for work, with some of them describing the
impact as 'life changing, and 'lifesaving
Continued cornpliance with GDPR and in all areas of record keeping, new
records management system implemented across the organisation for data
retention
High level Complian￿ with ISO standards achieving full re-accreditation
prO￿sS in January 2023
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The Cedar Foundation
Annual report for the year ended 31 Mar¢h 2023
Oryanisational Capacity
Investors in People Platinum status, which we are particularly proud of in a time
of challenge and change. This positions Cedar wrthin the top 1 % of liP
accredited organisations.
850/0 Staff satisfaction in overall view of Cedar Foundation
98 % of staff reported that their training needs were addressed in year
100 % staff report that they feel equipped to meet job requirements
DOH funding secured to provide QCF training to link into succession planning
within Cedar.
Investing in-house to develop Cedar Trainers for CPI Safety Intervention
training and Outcome Star practitioners
Targeted social media campaigns directed by the 2022123 Strategic
Communications Action Plan
SMT involvement in sector wide consultations on MCA, Mental Health Strategy,
NISCC Workforce Review, Review of Regional Resettlernent of People with
Learning Disabilities, Dfc Employment Strategy
European Network engagement with European Plattorm on Rehabilitation
(EPR) in year with a number of attendances and contributions made at webinars
and the annual conference.
(11) Servlce Developrnents
Employablllty and Community Incluslon Servlces
External review of Cedar's Employment Service model to advise on
reconfiguration of service models and signpost to new and emerging funding
opportunities for future sustainability.
Targeted, strategic lobbying work as a sector and individual organisation, to
raise the awareness of the impact of loss of EU funding in Nl
Engagement with Department for Communities, Department of Health,
Department of Economy and UK Department of Levelling-up, Communities &
Housing to shape development of disability employment ServI￿S in Nl for post-
ESF provision for employment and inclusion services for disabled people
Successful collaborative bid with 7 partners submitted to UK Shared Prosperity
Fund for new SkillSET employment programme for 2023-25
Conducted service reviews of Short Breaks respite service and Choices Brain
Injury Service to promote future sustainability and procurement processes
Using a comprehensive project initiation plan, implementation of the ARROW
Social Inclusion programme for adults with Brain Injury
Living Optlons Servlces
Completion of the merger between Croft Communities Ltd subsidiary
organisation and Cedar. Guided by a comprehensive integration milestone
plan, incorporating a TUPE process, financial, legal and governance work.
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The Cedar Foundation
Annual report for the year ended 31 March 2023
Corporate Services
Leadership Capacity Review resulting in a newly established Finance
Directorate and a People and Organisational Development Directorate. This
reflects the growth of the organisation and requirement to provide a high level
of support to the wider organisation, adapting to change and ensuring that
resource management and policy adherence is operated to the highest
standards of compliance and governance.
BSI external auditor quote (January 2023>:
"The effectiveness of the management system would be deemed to be very
high. Each seNice/function has clear linkage to the strategic direction through
the work plans, P&Ds and departmental scorecards and seNic6 improvement
plans. The revised organisation Structu￿ and the dispersed leadership model
have enhanced the effectiveness ofthe Quality Management Systems"
(iii) Innovation Work
Mental Health and Wellbelng
A Mental Health & Wellbeing Strategy was launched in May 2022 with a 'task
and finish, improvement team representing all services. This was aligned to the
DOH strategy with actions to address.. early intervention and prevention. right
support at the right time; new ways of working. The Cedar Team delivered on
all action plan goals in year, including providing a wide range of resources on
the Staff Hub, promotion of Wesffield Health Care benefits and 9 newly
appointed and trained Mental Health First Aiders available to staff.
Digitallsation (DX)
The DX Strategy provides a framework to capture a range of innovations across
the organisation, ensuring equity of roll out and consistency of practice. It also
provides assurance on cost control and governance in implementing new
initiatives. The initiatives reflect new ways of working, a commitment to smarter
and paperless practices:
1. Equals cards across Cedar and Croft with associated on-line training to
move away from handling cash across sites.
2, Online payslips for staff
3. Roll out of Lightyear, online invoicing and payment system. This included
testing, training and trouble shooting and establishing Lightyear Champions
for on-going support. Project roll out was commendable from start to finish
and an example of co-production through design, piloting and refinement.
4, Research and development of a business case for an integrated HR and
Payroll system.
5, Design and implementation of a new Sharepoint system, called Cedar Hub
6. Design of a service user data information management system for the high
volume of Servi￿ users across a range of services in ECI. A test site is
ready in anticipation of full implementstion next year.
7. Roll out of email liCen￿S to Living Options stsff for organisation-wide digital
accessibility
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The Cedar Foundation
Annual report for the year ended 31 March 2023
Coproductlon
The Coproduction Strategy aligned to the organisation strategic plan 2021-2026
has guided a more targeted approach to ernbedding this practice in all areas of
our work. For example, an Innovation Team has drawn on the experience of a
wide range of Cedar stakeholders to jointly draft a lifespan service pathway for
our key service user groups (brain injury, autism, learning disability, physical
disability, dlDeaf, Blind) to highlight Cedar support at all milestone stages.
Consultation and active workshop participation took place with Service Users,
Carers, Staff, SMT and Executive Board.
People & Organisational Development (POD)
The POD Strategy is an ambitious map of actions to build organisational
capacity, ensuring a positive people experience for those who work in Cedar
and supporting our people to live our values and recognising when they do this
well. One achievement in year was the bi-annual staff and volunteer STAR
Awards hosted to recognise and reward exceptional commitment and
contribution to the organisation. The event was attended by over 100 staff,
volunteers, Executive Committee and User Forum mernbers and recognised
those involved in Cedar who consistently go above and beyond in their role.
There were five overall Winners across four categories, a further nine Judges,
Commendations and two special recognition 'Shirley Jackson, awards
presented to staff who had made a significant impact to services 'behind the
scenes,. Long service in the organisation was recognised for 19 staff with over
20 years, Se￿iCe, and 3 staff over 30 years, service to Cedar.
(Iv) User Forum
The User Forum (Forum) has continued to ensure the voice of Cedar service
users is represented throughout the organisation. This is achieved through the
core functions of consultation, advocacy, and recrultmont.
The seven regional forum groups met monthly within their respective Health and
Social Care Trust localities, using a blended approach of online and in person
arrangements. The Forum engaged quarteily with the Chief Executive to
appraise and inform the Executive Committee on matters about user
involvement.
Consultatlon: The Forum advocated on the needs of people with disabilities
through consultation to Government, actively engaging in key issues such as
the Department for Communities Disability Strategy, Reform of Adult Social
Care, Assistive Technology, Autism Strategy and the Proposed Closure of
Muckamore Abbey Hospital (Department of Health). The Forum continues to
advocate at regional and local level on matters pertaining to disability seeking
to promote opportunity, choice, and inclusion. For example, consultations on
Equality and Disability Plans for local Health and Social Care Trusts, Councils
and Public Sector agencies alongside service specific reviews.
Furthermore, the Forum have engaged in consultation to review their
accessibility arrangements for people with disabilities. Highlights include the
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The Cedar Foundation
Annual report for the year ended 31 March 2023
environmental accessibility arrangements at City of Derry Airport and the
Northern Ireland Assembly. Digital accessibility for the Warm Home Scheme,
Consumer Hub, and the Patient Client Council. This high-level on-going
engagement reflects how the Forum advocate and remain focused on making
a positive differen￿ to the lives of disabled people.
Advocacy: Forum members actively engaged in supporting us to ensure that
Co-production is embedded in all our work. Members of the Forum presented
at the launch of Cedar's Coproduction Strategy in July 2022 Coproduction
week. User Forum members have supported the co-production and co-delivery
of our Disability Awareness Training sessions both internally and externally.
Recrultment: Currently 19 (40%) members of the Forum are trained in
recruitment and selection, enabling members to sit on interview panels. In
202212023, 11 % of interview panels had User Forum members participating in
the recruitment and selection of Cedar staff.
Through all its activities, the Forum continues to ensure that service users are
at the core of Cedar's governance structures.
(v)
Covid.19
In May 2023, the World Heatth Organisation announced that 'Covid-19 is now an
established and on-going health issue which no longer constitutes a public health
emergency of international concern., During the 22123 year Cedar still experienced
impact from covid-related disruptions. Our practice was proportionate to living with
the new circumstances, while maintaining safe working environments by:
Ensuring essential support and delivery of commissioned hours is provided
throughout the evolving Covid-19 situation, including the successful handling of
Covid-19 outbreaks, maintaining levels of service provision, managing safe
staffing levels in light of a sector wide workforce crisis.
Regular management briefings to ensure effective and efficient response to
change ensuring essential services are delivered.
Regular staff briefingslmeeting to provide essential support.
Development, implementation and review of Covid-19 Contingency Planning
and Risk Assessments for servI￿s.
Securing and supplying adequate resources and PPE supplies.
Co-ordination and submission of compliance reports to Trustslfunders
Support to progress agile working, where appropriate.
Cedar have worked in partnership with commissioners and funders as our work has
continued to be influenced by changing aspects of the pandemic with needs met in a
way that reflected the developing circumstances and prioritising those most at risk.
This encompassed site risk assessments, staff and service user risk assessments,
enhanced training for staff, service users and volunteers with rigorous infection control
measures specific to each service area. In particular ensuring access to vaccination
and testing in our Living Options seniices to minimise outbreaks and impact for the
most vulnerable in these facilities.
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The Cedar Foundation
Annual report for the year ended 31 March 2023
Financial performance & Rlsk Management
a) Financial Revlew
From a financial perspective, the year was a successful one, with all resources
applied to achieve our Vision of an incluslve soclety for all.
During the year, the organisation's incoming resources increased by 0.450/0 to
£15,667,024. Total expenditure increased by 5.590/0 to £16,104,465 resulting in
a deficit of £437,441. This was a decrease on the previous year's surplus of
£344,574.
Our investments were valued at £2,924,647 in line with SORP
recommendations, thereby further decreasing our funds by £225,062.
In order to strengthen the sustainability of our work, the Trustees approved the
designation of £560,000 (2022. £400,000) of free reserve to sustainability
reserves as outlined at Note 16 of the financial statements.
An effective reserves base is essential for the organisation to continue to
manage risk. Our free reserves now stand at £12,274,027 the equivalent of 9.15
months, expenditure cornpared to 7.49 months for the previous year, This is
ahead of the sector benchrnark of 6 months but reflects the organisation's
exposure to risk and need to underpin fvture service development in the face of
cost and revenue pressures.
The Trustees believe that the group remains in a good financial position. The
main financial risks the Trustees have identified are outlined in the Principal
Risks and Uncertainties section of this report.
b) Golng concern
After making appropriate enquiries, the trustees have a reasonable expectation
that the cornpany has adequate resources to continue in operational existence
for the foreseeable future. For this reason, they continue to adopt the going
concern basis in preparing the financial statements. Further details regarding
the adoption of the going concern basis can be found in the Accounting Policies.
c) Flnanclal risk management objectlves and pollcles
The Cedar Foundation, now including Croft Communities, manages all its
financial risks through a series of controls and maintenance of a Risk Register.
This is reviewed on a quarterly basis and presented to the Finance and General
Purposes Committee for their consideration.
The Risk Register defines individual risks on the basis of their likelihood and
significance to the organisation. The risk management processes are clearly
defined and agreed by the Finance and General Purposes Committee, including
the charity's Resenie Policy as a key part of those processes. The risk is
segmented on the basis of sustainability costs in the event of shortfall or of
withdrawal of funding and in relation to seNices where there is financial
uncertainty or no revenue for operations in year.
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The Cedar Foundation
Annual report for the year ended 31 March 2023
d) Prlncipal risks and uncertainties
The Cedar Foundation Risk Management Policy, which incorporates Croft
Communities, states that the Trustees and Managernent Team recognise it is
impossible to remove all risk, but effective, practicable risk management ensure
Cedar maximises opportunities in pursuit of its, Vision and minimises the risks
to which it may be exposed. In doing so we aim to enhan￿ our ability to deliver
the best possible outcomes for the people that depend on our services.
Achievement of Cedar's Risk Management objectives requires the collective
support and active participation of Trustees, the Senior Management Team, all
employees and partner organisations. At all levels, there is a need for
understanding the natuie of risk and the acceptance of responsibility for control
of risks. Management of risk is a continuous and dynamic prO￿sS which is
kept under regular review.
The principal commercial, operational and financial risks that we have identified
as having a serious potential impact on the performance and future prospects
or reputation of the organisation are set out in our Corporate Risk Register, as
follows:
1. Children or adults at risk of being harmed while ac￿SsIng a Cedar service.
2. Service delivery model fails to be strategically aligned.
3. Insufficient funds to sustain core services.
4. Full cost recovery not achieved.
5. Not adapting to and resourcing digital innovation.
6, Lack of growth in Physical DisabilitylABI Services due to underdevelopment
of services.
7, Non-compliance with legal requirements resulting in finelcompensation
payments.
8. Cyberattack or other breach of ICT infrastructure.
9. Non-compliance with regulatory or contract requirements resulting in
suspension of service.
10. Insufficient staffing levels to deliver services safely.
11 . Not attracting and retaining staff who share the values of Cedarlcroft.
12. Negative publicity impacting reputation of the organisation.
13. Incident resulting in death or serious injury as a result of failure to operate
safe systems of work.
The Executive Committee and Senior Management Team are satisfied that
appropriate actions have been identified and taken so that these risks ale
managed effectively. The Risk Management Policy, including risk appetite, is
reviewed every 3 years and was last updated in March 2023. This is
communicated across the organisation within our ISO 9001 Quality
Management System.
The Corporate Risk Register is subject to quarterly review. In addition, a full
annual review took place with updated risks in March 2023 to reflect the current
work context and changes in the working environment. A Strategic Risk Scoring
Matrix is prepared and linked directly to the residual risks. This uses a RAG
rating, Red, Amber, Green. All new mitigating actions to reduce, transfer or
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The Cedar Foundation
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remove risk are captured in the Risk Register Action Plan and subject to
quarterly review.
An Assurance Map is prepared based on the three lines of Defence Model,
outlining the information collection and reporting arrangements at each
assurance level. This process is undertaken by the Senior Management Team
on a quarterly basis through continual monitoring of the Risk Register Action
Plan, which is included in quarterly Executive Committee Governance
documents.
e) Prlnclpal funding
To fund our work Cedar Foundation relies on fees and grants through various
ststLrtory and Government Departments. A range of other funding partners
such as Community Fund, Charitable Trusts and Foundations as well as
donations from the general public, cornpanies and investment income.
Investment policy and perfomiance
The Executive Committee take a risk averse approach to all investments,
During the year the Committee decided to maintain its investment of shares in
the Northem Ireland Central Investment Fund for Charities at £2,500,000. The
year end value of the shares totalled £2,924,647 (2022: £3,149,709).
g) Flnancial sltuatlon as a result of Covld-19
The financial implications of Covid-19 remain under review. As Cedar's incorne
is principally derived from contract and grant aid specific to the services
provided, reviews focused on the following:
1. Sustaining service delivery for residents and tenants of Cedar.
2, Active engagement with service commissioners with regard to alternative
ways of working where relevant and the consequential impact on service
targets1Servi￿ Level Agreements (e.g. in deliverin9 Day CarelDay
Opportunities support).
3. Negotiation with commissioners for additional resourceslfinancial support to
cover additional Covid-19 expenditure (e.g. infection control resources, staff
absences).
4. Continuous reviews conducted within Cedar SMT to consider any financial
or operational uncertainties emerging as a result of Covid-19.
Structure, governance and management
a) Constltution
The company is registered as a charitable company limited by guarantee and
governed by the Memorandum and Articles of Association. The company is
recognised as a charity by HM Revenue & Customs under reference number
XN47377 and registered with the Charity Commission of Northern Ireland No.
NIC101121.
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The Cedar Foundation
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The principal object, for which the company is established, is to undertake and
to join with others in undertaking the provision of services for disabled adults
and children in Northem Ireland and to work in partnership with disabled adults
and children and to develop services that promote choice, opportunity,
independence and equality.
b) Method of appolntment or electlon of Dlrectors
The Executive Committee is elected by the Members of the Association. The
Executive Committee are the Charity's Trustees and the legal directors of the
company. Members of the Executive Committee serve for a 3 year term, after
which they are eligible for re-election.
c) Policles adopted for the Inductlon and tralnlng of Trustees
It is company policy to provide an induction programme for newly appointed
directors to acquaint them with the organisation's policy and practice, its aims
and objectives, management and governance and also what is expected of
them under charity law. This is supported by a comprehensive Governance
Manual (updated in November 2022). A comprehensive training workshop
based on the Governance Manual, the principles of good governance and
Cedar's policies and procedures was delivered to new members when they
joined in year. A refresher session for all Trustees was carried out in Decernber
2021. The refresher is due to be repeated in 3-yearly cycles.
The Executive Committee meets every three months with occasional ad-hoc
meetings for exceptional business as required. The constitution of the
Executive Committee is kept under review with regard to the appropriate skills
and expertise that are required to lead the organisation. The Governance
Manual inc5udes a schedule of matters, including a scheme of delegation,
outline of committee structures and delegated powers, role descriptions of the
Chair, Vice Chair, Treasurer, Executive Committee members and CEO.
d) Organlsatlonal structure and decision making
The 2022 Governance Manual Review and training ensured that the Board and
its Committees are fit for purpose as the organisation continues to evolve.
The Group Committee Structure consists of a Finance & General Purposes
Committee, Audit Sub-committee, 2 Executive Review Panels and a Croft
Advisory Panel.
The Finance and General Purposes Committee concentrates on Corporate
Services matters, such as internal and extemal financial reporting. investment,
risk register, propety and infrastructure resources (e.g. ICT), Human
Resources, organisational development {e.g. quality accreditation such as
Investors In People). The Audit Sub-committee meets to plan the Audits and
receive the Auditorfs Report. There is a clear separation between Croft
Communities Ltd and Cedar Foundation Group Accounts.
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The Cedar Foundation
Annual report for the year ended 31 March 2023
By contrast, the Executive Review Panels and Croft Advisory Panel concentrate
on operational issues relating to specific areas of operation. The Employment
and Community Inclusion Panel and Living Options Panel reflect the areas
of operations for the Cedar Foundation Group. The Croft Advisory Panel meets
to specifically review the work of Croft Communities Ltd. The Cedar Executive
Review Panel for Croft business is the Living Options Executive Review Panel.
The business transacted at the Finance and General Purposes Comrnittee and
the Executive Panel meetings is reported to the Cedar Group Executive
Committee at the subsequent scheduled meeting. The Board of Cedar
Foundation Group subscribe to the seven principles of Public Life, included in
the organisation's Governance Manual and are part of the Organisation's
induction and governance training.
During the 202212023 year Cedar's Executive Committee met 4 times to review
progress and plan for the organisation on the following dates:
21$1 June 2022
27th September 2022
13th Decernber 2022
14th March 2023
The Finance & General Purposes Committee met to provide scrutiny and
support in audit and risk matters on the following dates:
8th June 2022
21st September 2022
30th November 2022
1st March 2023
There is an annual Croft Communrties Ltd Board of Directors meeting to present
and review all aspects of governance and performance in line with the Nl
Charity Commission for Nl regulations. This was last held on 14th March 2023.
e) Risk Management
Cedar Foundation Group. including Croft Comrnunities, operates a formal Risk
Management Process culminating in a Corporate Risk Register that identifies
key risks, their likelihood. impact and the consequent actions necessary to
manage them effectively. In the last year, Croft Communities have been fully
scoped into the overall Cedar Foundation Risk Management system, reflected
in the annual review conducted in March 2023.
*Vhenever possible, we identify ways of providing independent assurance
against the management of each risk. Corporate risks, mitigating actions and
risk assurance map are scrutinised quarterly by the Senior Management Team,
the Finance & General Purposes Committee and Cedar Executive Board.
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The Cedar Foundation
Annual report for the yoar ended 31 March 2023
Plan for future periods
The organisation has a clear course set for the future through its Strategic Plan 2021
2026.
This reflects a vision of 'an inclusive society for all, and our mission 'supporting
individuals and families living with disability, autism and brain injury to live the lives
they choose,. Our core values of Collaboration, Equality, Dignity, Achievement,
Resilience, will continue to underpin everything we do as they are key to the success
of the organisation.
The Strategic Objectives to support the delivery of our vision in 202312024:
Individuals and families live the lives they choose, supported by our co-
produced person-centred services.
Our resources are managed and allocated in a transparent manner to enable
us to develop and deliver exceptional services.
We work to the highest possible standards and continuously improve the
organisation ensuring we meet customerlstakeholder needs.
We are a competent and resilient organisation that is responsive to changing
need and committed to innovation and excellence.
Key developments in support of these objectives for the incoming period will include..
Dlgltallsatlon: A focus on the use and application of digital technology to
enhance the digital inclusion of people with disabilities and efficiency of
business processes.
Co.production: working practices enhanced to promote opportunities for the
service user Vol￿ in the planning, delivery and review of service experience
People & Organlsatlonal Development: Building the capacity of staff to
collectively respond to new ways of working, including an emphasis on health
and wellbeing of all our people. Completion of the Croftlcedar integration plan,
including moving towards scoping Croft into the ISO quality management
accreditation.
Going forward, we have clear actions agreed within these 3 Innovation Themes listed
above, Staff from across the organisation are actively engaged in and collectively
leading foNard to improve how we do things. We are building on a strong position of
being well-informed, knowing what excellence looks like and committed to rernaining
as a provider of choice in the disability sector. This gives a strong foundation for
continued learning and shared practice to achieve the outcomes of the organisation
objectives set out in the Strategic Plan 2026.
Members Liability
The Foundation is a company limited by guarantee. Every member undertakes to
contribute such amounts not exceeding £1, to the company's assets if it should be
wound up while being a member, or within one year of ceasing to be a member.
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The Cedar Foundation
Annual report for the year ended 31 March 2023
Directors, Responsibilltles Statement
The Cedar Executive Committee of Trustees (who are also the Directors of the Cedar
Foundation for the purpose of company law) are responsible foi preparing the
Directors, Report and the financial statements in accordance with the applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
Company law requires the Directors to prepare financial statements for each financial
year. Under company law the Directors 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 incoming resources and application of resource, including
the income and expenditure, of the charitable company for that period. In preparing
these financial statements, the Directors are required to."
Select suitable accounting policies and then apply them consistently
Observe the methods and principles in the Charities SORP
Make judgernents and accounting 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
Prepare the financial statement on the going con￿rn basis unless it is
inappropriate to presume that the charitable company will continue in operation
The Directors 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.
Disclosure of Infomiation to audltors
Each of the persons who are Directors at the time when this Trustees, report is
approved has confirmed that:
so far as the Directors are aware, there is no relevant audit information of which
the charitable company's auditors are unaware, and
the Directors have taken all the steps that ought to have been taken as Directors
in order to be aware of any relevant audit information and to establish that the
charitable company's auditors are aware of that information.
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The Cedar Foundatlon
Annual report for the year ended 31 March 2023
Audltors
The auditors, ASM (B) Ltd, will be proposed for reappointment in accordance wrth
section 485 of the Companies Act 2006.
This report was approved by the Trustees on 26 September 2023 and signed on their
behalf by
Mrs Elaine Armstrong, Chief Executive
26 Septernber 2023
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