Carers Gloucestershire (Company limited by guarantee) Trustees' report and consolidated financial statements for the year ended 31 March 2015 Charity number: 1110529 Company number: 05475527 (England and Wales)
Carers Gloucestershire Contents
Page Legal and administrative information
1
Trustees' report
2 - 18
Auditors' report to the members
19 - 20
Consolidated statement of financial activities
21
Consolidated balance sheet
22
Notes to the consolidated financial statements
23 - 38
Carers Gloucestershire Legal and administrative information Directors
Diana Billingham Paul Drake John Elliott Martin Freeman David Hilton David Newcombe Simon Probert Daphne Sanderson Pamela Sainsbury Jean White
Appointed 27 April 2015 Treasurer
Appointed 27 April 2015 Chair Appointed 28 April 2014
President
Dame Janet Trotter DBE Lord Lieutenant of Gloucestershire
Company Secretary
Timothy Poole
Chief Executive
Timothy Poole
Charity number
1110529
Company number
05475527
Registered and business address 2nd Floor, Messenger House 33-35 St Michaels Square Gloucester, GL1 1HX Auditor
Randall & Payne LLP Chartered Accountants and Statutory Auditor Chargrove House Shurdington Cheltenham, Gloucestershire GL51 4GA
Bankers
Caf Bank Limited PO Box 289 Kings Hill West Malling Kent ME19 4TA CCLA Investment Management Limited COIF Charity Funds 80 Cheapside London EC2V 6DZ Co-Operative Bank PO Box 250, Delf House Skelmersdale WN8 6WT Secure Trust Ltd One Arleston Way Solihull West Midlands B90 4LH
Solicitors
Madge Lloyd and Gibson 34 Brunswick Road Gloucester GL1 1JW 1
Carers Gloucestershire Trustees Report For the year ended 31 March 2015 Reference and administrative details Reference and administrative details are set out on Page 1. Structure, governance and management The Charity was constituted by a governing document on the 13th June 1996. The Charity became an incorporated charity, limited by guarantee, in 2006. New directors are identified and proposed by existing directors. They are then elected by the next Annual General Meeting. The Board of Directors consists of a minimum of 8 and maximum of 12 of which at least 4 are Carers or ex Carers resident in Gloucestershire. Directors are inducted into the Charity through the provision of an Induction Pack. This contains details of their responsibilities as a director, as advised by the Charity Commission. Further information relating to the aims and objectives of the Charity, its structure and administration is provided by the Charity. Overall responsibility for the operation of the Charity is vested by the directors in the Chief Executive. Line managers with responsibility for the various Charity activities report to the Chief Executive. The Chief Executive reports to the Board of Directors, whose meetings take place Quarterly. Sub-committees of the Board made up of directors and members of staff meet quarterly and present recommendations to the main board. The sub-committees cover the following areas: Governance & Planning, Finance & Premises, Personnel, Outcomes for Carers, Service Provision, Communications & Fundraising and The Charity Shop. Recognising the risks as identified in the overall organisation risk reports, the running of the shop and future plans are overseen by a subcommittee which includes its two directors, the shop manager, marketing and support staff. The subcommittee meets monthly to review performance, agree strategies for increasing sales and stock receipts. Within the governance structure of the board the shop is overseen by the Finance & Premises Sub Committee. The Chief Executive has regular structured contract monitoring meetings with representatives of bodies with whom the Charity has contractual or funding arrangements as both a service provider and a commissioner. In addition to these specific meetings, the Chief Executive is heavily involved with statutory and voluntary sector partners in helping to develop and deliver the Carers Strategy for the County Risk Assessment As part of an on-going examination and review of Services major risks to the Charity’s operations and its continuation are considered by the management team. A formal process exists overseen by the Governance & Planning sub-committee of the Board to set out these risks and significant changes are brought to the attention of the Directors at their quarterly meetings. Throughout the year the Strategic Plan and associated Risk Assessment is revisited with the objective of identifying new or changed risks to the efficient and effective operation of the Charity.
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 Our Vision Our vision is of a community where Carers are fully recognised, valued and supported in both their caring role and as members of their community. We believe that Carers should be able to: …enjoy mental and physical wellbeing and be treated with dignity. …undertake their caring responsibilities without financial hardship. …be recognised, respected and involved as an equal partner in care. …have a fulfilling life, engaging within their communities as they wish. …have a significant influence on policy making and planning for services that have an impact on carers. Our Mission Our mission is to support the mental, physical and financial health and wellbeing of carers, ensuring that none has to face the challenges of caring alone. We will achieve this by responding to the needs of carers, helping them to achieve their desired outcomes through the provision of a range of good quality services and support. Our Values Carer Led Our work will be informed by and responsive to Carers, ensuring the services and support we provide continue to meet the needs of Carers, today and in the future. Leadership We will take a leading, proactive role in the development and improvement of services for Carers. Independence We will not compromise our independence which is vital to us being able to effectively represent and support Carers. Partnership We will work in partnership with other organisations in a collaborative way to effectively meet the varied and diverse needs of Carers. Diversity We celebrate diversity and will to be inclusive in everything we do as both an employer and service provider. Quality We will provide good quality support and services to meet the needs of Carers, looking to continually improve and develop and share best practice.
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 Our People Our staff and volunteer team is our most valuable asset. To recruit and retain good people we need to be recognised as a good employer. Value for Money We recognise we are dealing with public money and challenge ourselves to make effective and efficient use of resources and open ourselves to relevant scrutiny. Sustainability We have a responsibility to the wider community to consider social, economic and environmental issues in our decision making. Our Challenge A Carer is a person who provides help and support on a regular basis to a partner, child, relative, friend or neighbour who is frail or has a physical or mental illness, disability or substance misuse issues. The Carer is not employed to provide this help but does so to improve the quality of that person’s life. Nationally: ~ ~
~
~ ~
There are about 7 million Carers in the UK, saving the treasury about £119 billion per annum. Over one in five, about 1.3 million, Carers spend over 50 hours per week on their caring responsibilities. Only 25% of Carers have had a Carers Assessment and over 50% were unaware they have an entitlement to an assessment of their own needs. More than 80% of Carers say that their caring role has had a detrimental effect on their own health The number of Carers is likely to rise to over 13 million within the next decade.
Locally in Gloucestershire: ~ ~ ~ ~ ~
There are about 63,000 Carers, saving the County about £825 million per annum. Nearly 12,500 of these care for over 50 hours per week. About 45% of carers have given up work to care. Over 60% of carers face or have faced depression because of their caring role. Around 50% of carers are struggling financially with many facing poverty.
Looking for help: ~
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In the last 12 months over 2,100 people have turned to carers Gloucestershire for help for the very first time. With the impact of the Care Act and the ongoing reductions in spending on social care it is anticipated that the number of carers seeking help is almost certainly going to increase. Historically, a reduction in funding and services for those with care needs leads to a demonstrable increase, both in numbers and complexity, of the needs of the carers looking after them.
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 Charitable Objectives and Achievements Objectives: The charity is established to provide relief for persons who are ill, disabled or elderly, by the provision of support and information to Carers and former Carers. In short we are working to ensure that no one has to face the challenges of caring alone. Through our Strategic plan we have identified four key Objectives that form the cornerstones of our strategic plan. These are: •
Increase our REACH, identifying more Carers from all communities within Gloucestershire.
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Help Carers achieve their desired OUTCOMES by the provision of a diverse range of quality services.
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Give Carers an independent collective voice to INFLUENCE policy making and service planning.
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Ensure the SUSTAINABILITY of Carers Gloucestershire and the ongoing services for Carers
Public Benefit The Board of Trustees confirm that they have complied with their duty to have due regard to the public benefit guidance published by the Charity Commission for England & Wales. Support is available for all carers irrespective of age, ethnicity, sexual orientation, religion or financial means. Achievements The health and social care sector which forms a large part of the environment in which we operate continues to be characterised by change and uncertainty. However, we are fortunate in that both NHS Gloucestershire and Gloucestershire County Council readily recognise the needs and importance of carers and the need to support them. We are not immune to the impact of the wider financial climate which is manifesting itself in a number of ways. At the corporate level we are experiencing an ever tightening financial climate with funding becoming increasingly difficult to secure. At the same time the very people we exist to support, Carers, are themselves suffering, leading to an increase in the number needing to access our services. In the last year around over 2,000 carers turned to Carers Gloucestershire for the first time for help and support. This has meant we have had to find more efficient and creative ways of supporting Carers in order that we can cope with the increased demand. We have completed our first full year of delivering the carer services contracts commissioned by Gloucestershire County Council and Gloucestershire Clinical Commissioning Group. These contracts included, for the first time, the delegation by Gloucester County Council of some of their statutory duties to carers. As a result of this, Carers Gloucestershire now has the delegated responsibility to deliver statutory Carers Assessments. Whilst this delivers an improved service to carers in terms of both numbers of assessments completed and the carer reported quality of those assessments, it does nonetheless present some challenges to Carers Gloucestershire in terms of our real and perceived independence.
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 These challenges are recognised by our commissioners and to a large extent offset by the developmental and co-productive nature of our contractual relationship. The Board are mindful of the necessity of our independence and recognise the careful path we need to tread to protect it whilst at the same time delivering much needed support and services to carers on behalf of our commissioners. This time last year we were anticipating the forthcoming Care Act which is now with us and shaping current and future services and support as well as eligibility for that support. We welcome the additional entitlements for carers contained within the Act, especially those placing carers identified needs on the same legal footing as the needs of those they care for. However, we also recognise the immense challenges all of us face in meeting those needs against a back drop of existing and future cuts in social care funding. This ‘perfect storm’ will challenge all of us to think even more creatively about how we can provide the necessary level of support carers need now and into the future. The Care Act 2014 is proving a challenge to all those involved in the provision of health and social care services bringing together consistent and increased entitlements against a backdrop of significant downward pressure on public funding. Throughout the last 12 months, we have worked collaboratively with our statutory and voluntary partners to ensure a consistent understanding of the implications and obligations of the Care Act ensuring that carers reap any relevant benefits contained within the act. Recognising the importance and implications of the Care Act on the organisation Carers Gloucestershire has provided the relevant levels of training to all staff and members of the Board as well as providing access to ongoing computer-based training and regular updates. We are also working closely with our statutory and voluntary sector partners especially in the areas of information, advice and guidance services all of which are impacted upon by the Care Act. On the governance front it’s been another busy year for the Board of Carers Gloucestershire. We have been especially pleased with the closer links forged with Gloucestershire Young Carers at a board and strategic level exploring ways in which we can jointly address the challenges both organisations face. The driver for all of this is to be able to deliver more support to carers of all ages in an increasingly difficult financial environment. This has already resulted in us successfully bidding for the Carers Learning & Development Service contract in partnership with GYC. Our joint Board sponsored steering group is also exploring how we can develop our offering to all carers and reduce infrastructure costs, removing duplication to maximise the amount of funding available for front line services. Throughout all of this change one thing has remained constant. That is the Charity’s commitment to supporting Carers, and that remains at the heart of everything the Charity does. Throughout this Report you will see the wide range of ways in which the Charity helps and supports Carers, directly and working in partnership with other organisations. In summary, Carers Gloucestershire, in the last year, has delivered more support and more services to a greater number of carers and parents than ever before. It is a testament to the hard work and commitment of our dedicated and talented team of staff all of whom have played their part in ensuring that Carers Gloucestershire delivers more and improved support for carers. Looking more specifically at some of our achievements, this review summarises them in line with our Strategic Plan under our four key strategic objectives:
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 •
Increase our REACH, identifying more Carers from all communities within Gloucestershire.
During the past year, over 2,000 Carers have turned to us for help for the first time. Overall, during the last year around 11,200 Carers have directly benefitted from our services, ranging from receiving basic information to intensive interventions with advice, guidance and emotional support. Our bi-weekly ‘For all I Care’ column in both The Echo and Citizen newspapers continues to be popular and raises Carers issues, the support available and promotes Carers Gloucestershire and what we do. The column is given extra meaning by including actual Carers stories which clearly illustrate the challenges carers face as well as the support they have been able to access to maintain and improve their own wellbeing and that of the person they care for. We continue to see a number of self-referrals as a direct result of reading the column. We continue to target some of the more rurally isolated areas of the county and have seen the number of Carers supported from these areas increase significantly. Our locality office structure contributes to this objective but we do, however, recognise that the rural nature and spread of the county remain significant challenges for us as we look to extend our reach against a background of increasing pressure on costs. We have developed a number of productive partnerships in some of the rural areas enabling us to work with existing community networks and groups. This has resulted in a wider reach in some of the more difficult to access areas. In Carers Week our ‘Walk a Mile in My Shoes’ held for the second year at Pittville Park, Cheltenham raised over £8,000. The emphasis was changed this year to provide a bigger more whole family fun orientated event meaning that more people than ever attended. This change in emphasis enabled us to secure significant sponsorship ahead of the event which meant that the costs of the event were covered before the day itself. We were slightly disappointed with the number of people taking part in the actual walk itself and have identified a need to improve our marketing and promotion of the event to secure an increased number of walkers and sponsorship in the future. However, more people than ever attended the actual fun day element of the event bringing Carers Gloucestershire and what we do to a wider audience. In December we held a very successful “Carols for Carers” concert at Tewkesbury Abbey which was attended by a significant number of people many of whom were engaging with us for the first time. The choice of venue was significant due to the fact that this area of Gloucestershire is one where our presence is lower. The concert, sponsored by Moog, was a great success raising both much needed funds and public awareness. We have continued to develop relationships with individuals and corporate bodies across the county to help raise the awareness of carers, their issues and the support available to them from organisations like ourselves. We have continued to benefit from very productive relationships with Ecclesiastical, Hatherley Manor Hotel, Tudor Rose International, Sainsbury’s, GCHQ and Zurich to name a few. What is important is that we are offering help to these companies to better support carers within their workforce as well as seeking support for ourselves, a mutual partnership benefitting everyone. We continue to develop our understanding of and presence in social media areas such as Twitter and Facebook. Recent statistics show that we now have over 2,328 followers on Twitter and 3,705 ‘friends’ on Facebook. We are also looking to develop online ‘virtual’ support groups for those carers unable or not wanting to join a traditional group.
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 Working with partner organisations, both statutory and voluntary, ensures that we raise the awareness of all that we do so that when people in these organisations come across carers they know who to refer them to. Additionally, we continue to be active in events, meetings, presentations etc. wherever possible ensuring that we have a presence with an information stand as well as staff and volunteers. The last year has seen an increase focus on Carers in the national and local media. We have been more active than ever in providing information to journalists and have had an increasing amount of press and radio interviews. We have also been asked to contribute at a national level which has seen a number of Carers from Gloucestershire getting involved in national events through our membership of Carers Trust.
•
Help Carers achieve their desired OUTCOMES by the provision of a diverse range of quality services.
The ‘Carersline’ telephone helpline continues to be an essential support for carers with in excess of 9,000 queries having been dealt with through it. The service which is the first port of call for many carers is under considerable strain with increasing volumes. We are working with partners to explore ways of strengthening the service to cope with increasing demand.
Statutory Carers Assessments and Support Plans We have now had a full year of undertaking Statutory Carers Assessments following the delegation to us of this authority by Gloucestershire County Council. As staff in GCC have become more aware we have seen significant increases in the number of carers being referred for an assessment and subsequent support plan. These assessments and plans form a major part of the Locality Adviser’s role. As at the end of the year we are averaging about 350 Carers Assessments a quarter which we are informed by our commissioners is roughly double the number previously undertaken. Similarly we are completing around 340 Support Plans each quarter. Even more pleasing in the commissioner’s feedback is the significant rise in ‘carer reported’ quality of the assessment and associated support plan. Having passed the 12 month mark of delivering Carers Assessments we are now also picking up the annual reviews of the assessments having completed around 200 so far.
Carer Community Development Our work pulling together a number of initiatives to develop and build carer support capacity within the community has come on a pace. Whilst not replacing core services we recognise the ongoing increasing downward pressure statutory budgets so it makes sense to develop sustainable services within communities alongside our statutory work. The number of Carer Support Groups we work with and promote has grown to 215, supporting over 2,000 carers. The groups are all very diverse in their nature, some condition specific, interest specific, generic etc. Similarly some are very formal and others not so. What is important is that they work in a way that suits and supports those carers, if it’s right for carers then its right for us.
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 We are also seeing a growth in our Carers Counselling Service. This is provided by a number of trained counsellors providing their services free of charge. Where needed we assist with clinical supervision costs but on the whole the service is delivered by volunteers, albeit qualified. In the last year alone we have delivered over 1,200 hours of free counselling benefitting around 26 carers. Demand is increasing so we are in the middle of a development programme to both recruit new counsellors and deliver more sessions in a wider area of the county. During the year we have also been developing our ‘Carer to Carer’ peer mentoring service which supports the training of carers to become mentors and supporters of other carers within their communities. The service is predicated on matching the right mentor to the right carer, providing skilled, locally based listening and practical support for carers. We now have 25 trained ‘Peer Mentors’ connected to 26 carers. As well as the carer being supported feedback suggests that the Peer Mentor is getting as much benefit from the service through the training and providing the service, emphasising the mutual benefit of community based and community provided support available locally. In partnership with The Challenging Behaviour Foundation, funded by Gloucestershire County Council and Gloucestershire Clinical Commissioning Group, we are delivering a service providing family to family support for people caring for someone with learning disabilities who also exhibits challenging behaviour. This innovative service trains families who want to offer a listening ear working alongside Carers Gloucestershire providing emotional support to other families in Gloucestershire. The service also empowers families to get their voices heard by decision makers as well as helping local families to work with a local advocacy service to design an independent specialist advocacy service. Our Volunteers continue to make an invaluable contribution to the success and sustainability of the organisation providing an incredible 12,000 hours of support over the last year alone. This is the equivalent to a staggering contribution of about £120,000. We very much see volunteers as an integral part of our team and invest in supporting, training and managing them so that our volunteers get something tangible from volunteering their time. For some, it has been a stepping stone back into the workplace after time taken out for caring. The range of volunteer involvement includes, but is not limited to: • Distribution of about 12,000 copies of “Caring Matters” four times a year via ‘mailout’ to individuals and hand delivery to Community Centres, Schools, Libraries etc. • A monthly outreach in the 2 Acute Hospitals to identify, and give initial support, to Carers • At events and Forums, • Facilitating countywide carer support groups. • Counselling support • Liaise with GP Surgeries across the County to support them identify and provide services to patients who are Carers • Giving support & encouragement to other volunteers • Helping in various ways in our Charity Shop, ‘ancora’ • Provide administrative help to staff in several project areas • Give hand/arm massage to Carers at events & Support Group meetings • Help on ‘Carersline’
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 Time out for Carers Our Time out for Carers service is increasingly in demand and this year we have supported over 450 Carers in achieving a much needed short break from their caring role through 15 trips. Over the last 12 months we have helped over 70 Carers and families’ access a holiday that they would have been unable to afford without financial assistance, where necessary raising funds from individual trusts and corporate supporters. We are extremely grateful to Zurich Cares for funding the breaks co-ordinator position for 3 years which has enabled us to increase the number of and diversity of trips organised, benefitting even more carers. Similarly, Gloucester Rotary has continued to support the funding of the breaks themselves. We are very thankful for this ongoing support and the real difference that both the Gloucester Rotary and Zurich are making to the lives of the carers we support. Carers have fed back to us that having a day trip ‘is great because it’s all taken care of. If the trip wasn’t arranged I would never go myself’. Another Carer explained, ‘I enjoyed every moment. It was a lovely day out with lovely people’. 100% of Carers asked agreed that the day trips reduced their stress levels and helped reduce their feelings of isolation. The Carers Gloucestershire Caravan has this year offered affordable and relaxing breaks to over 80 carers and families. Feedback has been extremely positive. Some Carers have described their break in the caravan as ‘the best holiday they have ever had’.
Special Educational Needs and Disability Information, Advice and Support Service (SENDIASS Gloucestershire) As part of the Special Educational Needs and Disability Reforms, Gloucestershire’s Parent Partnership Service has undergone a name change and is now known as the Special Educational Needs and Disability Information, Advice and Support Service (SENDIASS Gloucestershire). IAS services are statutory services that provide information, advice and support to parents of children and young people with SEN and disabilities between 0 and 25 years old. There has also been a change in the remit of the Service with advisers now delivering SEND advice relating to the law around education, health and social care. Our SENDIASS staff are independently trained in SEND law and practice.
SEND Independent Support Following the implementation of the SEND reforms from September 2014 on the back of the Children and Families Act 2014 the government introduced Independent Support Programme nationally to provide support to children, young people & their parents/carers for the transition from statement to EHCP. The Council for Disabled Children (CDC) have commissioned a range of organisations nationally – Carers Gloucestershire have been commissioned to deliver Independent Support in Gloucestershire. We are working in partnership with local authority and health services to improve quality of Education Health and Care Plan transformation process for parent carers
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 • • • •
• • • • • • • •
Service is free, impartial, independent and confidential Independent Supporters receive IS role and legal training via Council for Disabled Children Independent Supporters are recruited nationally by the private, voluntary and community sectors Independent Supporters are individuals who are recruited and managed by the private, voluntary and community sector to provide advice and support for parents of children with SEN, and young people with SEN, through the statutory assessment and Education, Health and Care Plan (EHCP) processes The level and nature of that support will be tailored to the particular needs of individual families. Provide information, guidance and advice around transformation from statement to EHCP 1-1 support to Young People to manage their own plans –provided by PING (Physical Inclusion Network) Support to request an EHC assessment Support to complete paperwork and attend transformation reviews Help to source additional support Inform people of their rights under the SEND Code of Practice Host information workshops in a variety of settings
Hospital Liaison The last year has seen a significant shift in our work with hospitals. Support through Community Hospitals has now been integrated into the work taken on by our Locality Based teams of Carers Advisers. This allows closer relationships to be developed leading to improved support for carers. This has allowed us to increase the level of support provided to carers within the two acute hospitals, in Gloucester and Cheltenham. The work has increased as the service develops with 8 wards now being covered within the areas of Stroke and General Older People’s Medicine. We were delighted to see our partnership work recognised nationally when we won in partnership with Gloucestershire Care Services the specific award for Innovative and Best Practice in Community Hospitals and were also crowned the Overall Award Winner at the National Community Hospitals Association conference. This recognises the hard work put in by all partners. We continue to play an active role in the Gloucestershire Hospitals Trust Patient and Carer Experience board, ensuring that the carers voice is heard and their experiences used to shape and influence both current and future services. Similarly we are continuing to be heavily involved in Gloucestershire Carer Services’ ‘Your care, Your Opinion’ patient and carer engagement strategy. We do this both as an organisation in our own right but also facilitating the various Carer Voice organisations such as the Carers Alliance, to have their say as well.
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Give Carers an independent collective VOICE to influence policy making and service planning.
There has been significant activity and development with Carers Voice over the last 12 months. It has been pleasing to witness the growth in numbers of carers participating in the Carers of Adults Group, Parent Carer Council and the Carers Alliance.
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 We have also seen a number of governance changes within both the Parent Carer Council and Carers of Adults Group with both electing new Chairs. There has, however, been continuity within the overarching group, Carers Alliance. Working with the carers we have been successful in securing external funding for training to develop the necessary skills for those carers representing the carers voice on various panels and committees. This not only enables those carers to have a bigger impact on the committees on which they sit but also develops their confidence meaning they feel more comfortable in the role and challenging other committee members. We have continued to deliver the Carers Forum meetings on a district basis with a number of meetings being held in each district. These have proved very useful in engaging a wider range of carers and also attracting more engagement with other partners, both voluntary and statutory, within the locality. We have held meetings in various locations within a district the learning from which will inform our plans for the ongoing delivery of the Carers Forum. We are committed to maintaining a district approach to the forums but will take account of and respond to the needs and issues of each district. One of the challenges we face is effectively taking forward the various issues that come from all of our engagement activities as this requires significant resource that the contract simply does not provide. We are constantly looking at creative ways of ensuring that having obtained the views of carers we look to identify themes and find ways to prioritise and take forward the most relevant issues. We held a very successful Carers Rights day event which involved several senior people from Gloucestershire’s health and social care community who answered questions from the floor about a whole range of issues affecting carers. The event was well attended by carers and the workshops following the “question time” were very well received. The event concluded with a rousing performance by the Churchdown Male Voice choir. We also attended and gave presentations at the Gloucestershire County Council staff event were able to raise the awareness of carers, their needs and the issues that they face and importantly as staff can more effectively support them.
• Ensure the SUSTAINABILITY of Carers Gloucestershire and the ongoing services for carers Our Core Carer Services contracts commissioned jointly by Gloucestershire County Council and Gloucestershire Clinical Commissioning Group form the major share of our funding Information, Advice and Guidance
£400,000 p.a.
Support Planning and Assessment
£700,000 p.a.
Emotional Support
£225,000 p.a.
Carers Voice
£ 50,000 p.a.
Carers Learning & Development Service
£115,000 p.a.
The contracts, totalling £1,375,000 p.a. are awarded for three years with the allowance in the contract for two further two year extensions. We sub-contract the young carers services to Gloucestershire Young Carers, totalling about £390,000 p.a. 12
Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 During the year we bid for a tender put out by Gloucestershire County Council for the Carers Learning & Development Service. Based around the successful Positive Caring Programme, of which we have been a partner organisation, the service provides learning and development opportunities for carers. The contract which runs until March 2017 with a potential one year extension is worth £115,000 p.a. These contracts form the core of the work that we do, providing the platform for us to raise further restricted and unrestricted income from fundraising and Trust applications. Whilst we have found it very challenging raising money from the general public, we have experienced significant success with Trust fundraising, with many being willing to continue to fund us into a second and third year. Competition for public donations is strong so it is so important that we, and our national partners at Carers Trust, do more to raise the profile of carers, the issues they face and the valuable support we offer. Our corporate relationships have also proven valuable not just in terms of raising money but also in terms of receiving business support. We have been fortunate to have a procurement manager from Ecclesiastical review all of our supplier contracts, not only securing us better deals and saving us money but also reducing risk. The shop continues to trade in difficult conditions. Whilst still making a loss over the year the losses would be much higher were we to close now with ongoing lease commitments etc. We recently changed the shop frontage and name to reflect Carers Gloucestershire and this has had some effect on trade. The board continues to closely monitor the situation. We were very grateful to the Gloucestershire Community Foundation and Leading Edge BT Local Business for their primary sponsorship of our Walk a Mile in My Shoes event, along with Charlton Associates and Sainsbury’s all of whom made the event possible and contributed to its success. We are grateful for the support shown by the following charitable trusts that have funded a number of our much needed projects supporting carers:
Triangle Trust Henry Smith Charity The Sobell Foundation CHK Charities D'Oyly Carte Trust Albert Hunt Trust Notgrove Trust Gloucestershire Community Foundation
Rotary Club of Gloucester Summerfield Trust DG Albright Trust Charles Irving Trust Esmee Fairbairn St Georges’ Lodge Rowlands Trust Zurich Cares
Partnership work remains key to our success and at the heart of everything we do. We have continued to develop existing partnerships and strike up new ones with potential supporters and funders as we continually look for new and innovative ways of supporting Carers.
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 Database and On-line Case Management Towards the end of the year we implemented a new carer and stakeholder database which incorporates an on-line case management system. This was a significant development for all concerned with a major cultural shift from paper based to on-line records. Our chosen partner was CharityLog, a system used by a number of Carers Trust network partners. Through our membership of Carers Trust we were able to secure a 20% discount in the cost and also benefitted from the experience of those network partners who had gone before us. We are already reaping the benefits of the system with records and client history available to all staff, improving our responsiveness and ability to cover work when staff are away. The system also allows for more effective and fairer workload management by the Managers and Team Leaders.
Summary We continue to operate in an ever changing environment with one underlying consistent theme, the need to do more with less. Demand is increasing as services for the cared for are reduced putting even heavier demands on carers. This in turn leads to more carers suffering health and wellbeing problems, needing help and support themselves which increases the demand for our services. Meeting this increasing demand is and will continue to be our greatest challenge. It is a testament to all the staff, volunteers and everyone associated with Carers Gloucestershire that throughout these challenging times we have continued to put carers first and at the heart of everything we do.
Plans for the future Looking ahead, the coming years will continue to be very challenging as we seek to support an ever increasing demand for our services. Some of our key objectives for the coming year are: •
Responding to the impact of the Care Act, investing in the appropriate areas of the organisation.
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Further embedding and developing the delivery of statutory Carers Assessments, developing the process alongside Gloucestershire County Council and 2gether Trust
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Managing down the costs of running the organisation, seeking opportunities to save costs and share resources and realise economies of scale with our partner organisations.
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Further developing our carer to carer support in the community, providing sustainable locally based solutions for carers.
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Securing new and diverse sources of funding.
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Further developing our partnership with Gloucestershire Young Carers, increasing board to board engagement, seeking tangible reductions in infrastructure costs of both organisations as well as taking advantage of the opportunities to develop services together.
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Ensuring that Carers are enabled to play a full role in influencing policy making and service planning in the new environment.
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Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015
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Working with partners to provide more appropriate services for Carers wishing to gain/stay in employment.
•
Developing and implementing effective evaluation processes to more robustly demonstrate the positive impact of our work.
These are just a few of our key objectives, and no doubt other priorities will arise during what will be a year of significant challenge and change. In rising to the challenge we must at all times remember why we are here - to support Carers - this will drive all that we do. By maintaining Carers Gloucestershire as a thriving organisation we will be better placed to serve Carers now and into the future, striving for a better life for carers where no one has to face the challenge of caring alone.
Financial Results review The period 2014 - 2015 saw the Charity’s income increase by 32.9% from the previous year. Carers Gloucestershire applied for and won a number of contracts from Gloucestershire County Council, which has enabled the charity to continue to offer its services to unpaid carers county wide. The three main contracts are Information, Advice & Guidance to Carers, Support Planning and Emotional Support. Other contracts that that NHS Gloucestershire & Gloucestershire County Council had funded in the past ended at 30th September 2013. The Charity continues to administer the distribution of the Carers Personal Budget on behalf of Gloucestershire County Council. The Charity has total administrative responsibility for the fund, for which a 10% administrative fee is received. The Charity continues to provide short breaks to Carers by sourcing grants from other organisations for carers and offering breaks at it caravan at competitive prices. The charity also organises day trips for Carers.
Pension – Employees transferred from Gloucestershire County Council In securing new contracts, part time staff transferred to the Charity from Gloucestershire County Council. One of the terms of the transfer is that the charity continues to make contributions into the local government pension scheme on their behalf. The final pension for the employee is based on their earnings and length of service. The employer’s contribution can vary depending on the calculations by actuaries of the sums needed to fund this type of pension. This can lead to variations in the amount the employer has to pay. Therefore, whilst we understand that the amounts that have and are being paid will fund the future pensions for these employees, there will also be the possibility that the Charity may have to find a sum at a future point in time to make up any deficit that may occur.
15
Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 Reserves policy The Directors of the Incorporated Charity recognise that the organisation’s work is of an ongoing nature. The work undertaken for Carers does not simply start and finish on a particular date. It can continue, on occasions, over a long period of time. Also, Carers Gloucestershire is almost entirely dependent on income from negotiated contracts and grant applications to provide its services. Both of these sources of income are volatile and not guaranteed. The Directors have decided that there is a need to maintain a level of reserves sufficient: •
To cover six months staffing costs in the event of the charity being wound up. This is to enable it to meet the minimum redundancy payments to staff and to wind down its charitable activities in a planned and controlled manner reducing as much as possible the negative impact on Carers.
•
To enable the charity to meet its obligations in the termination of its contracts with suppliers of goods and services.
Level of Reserves The required level of reserves will vary from year to year dependent on a number of factors, including: •
the size of charity and number of staff employed;
•
the income generated by contracts and grant applications;
•
the number and type of contracts held with suppliers of goods and services;
Whilst the Reserves Policy sets out the basis for maintaining reserves it is recognised that there are two key levels, our ‘Target Level’ and ‘Critical Minimum Level’. •
Target Level
This is the level of reserves that the Charity aims to maintain to ensure the longer term viability of the organisation. This will be agreed annually and documented annually and for 2014 – 2015 was 6 months. •
Critical Minimum Level
This is the level below which our liquid reserves must not be allowed to fall. Again, the figure will be agreed annually but basically it will reflect 3 months running costs. At the end of the period 2014 – 2015 unrestricted reserves, excluding fixed assets, stood at £473,443. The budget for 2015 – 2016 anticipates a monthly spend of £123,653. Therefore the reserves at the period end equate to 3.83 months running costs. Monitoring of Reserves The actual level of reserves is reviewed against the agreed level by the Finance Sub-Committee on a quarterly basis and reported back to the full Board of Directors. 16
Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015 In the event of the level of reserves exceeding, by more than a reasonable amount, the target level it is the responsibility of the Directors to consider how best to utilise the excess funds in the furtherance of the charity’s objectives and to put in place an action plan to achieve this within the following 12 month period. In the event of the level of reserves falling below the target level, by more than a reasonable amount, the Directors are similarly obliged to take action to redress the situation within a 12 month period. Should the level of reserves fall below the Critical Minimum Level, the full Board of Directors should meet within 4 weeks to consider the future of the organisation, in particular staffing levels and put in place a recovery plan. Investment Policy The charity aims to maximise the return on any capital that is not immediately required to fund activities through ethical and secure investments. To achieve this, it has funds in a high interest bank account, as well as investments in M&G Charibond and M&G Charifund. The charity reviews these investments on a quarterly basis.
Statement of Directors' responsibilities Company and charity law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing those financial statements, the Directors are required to: -
select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and to prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Directors have overall responsibility for ensuring that the company has appropriate system of controls, financial and otherwise. They are also responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with Part 15 of the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Audit enquiries As far as the directors are aware, there is no relevant audit information of which the company’s auditors are unaware. Each of the directors has taken all steps that he/she ought to have taken as a director in order to make himself/herself aware of any relevant audit information and to establish that the company’s auditors are aware of that information.
17
Carers Gloucestershire Trustees Report (continued) For the year ended 31 March 2015
Small Company Exemptions This report is prepared in accordance with the special provisions of Part 15 of the Companies Act 2006, relating to small companies. Auditors A resolution proposing that Randall & Payne LLP be reappointed as auditors of the company will be put to the Annual General Meeting. This report was approved by the board on 26 October 2015 and signed on its behalf by
Simon Probert Director
18
Independent auditors' report to the members of Carers Gloucestershire We have audited the financial statements of Carers Gloucestershire for the year ended 31 March 2015, which comprise the Group Statement of Financial Activities, the Group and the Parent Charitable Company Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Respective responsibilities of directors and auditor As explained more fully in the Trustees' Responsibilities Statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. We have been appointed auditor under the Companies Act 2006 and section 151 of the Charities Act 2011 and report in accordance with those Acts. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's (APB’s) Ethical Standards for Auditors. Scope of the audit of the financial statements An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the group’s and the parent charitable company’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the trustees; and the overall presentation of the financial statements. In addition we read all the financial and non-financial information in the Trustees Annual Report to identify material inconsistencies with the audited financial statements. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report. Opinion on the financial statements In our opinion the financial statements: - give a true and fair view of the state of the group’s and the parent charitable company's affairs as at 31 March 2015 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011 Opinion on other matter prescribed by the Companies Act 2006 In our opinion the information given in the Trustees’ Annual Report for the financial year for which the financial statements are prepared is consistent with the financial statements.
19
Independent auditors' report to the members of Carers Gloucestershire (continued) Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Act 2011 requires us to report to you if, in our opinion: - the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or - the parent charitable company financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemption in preparing the Trustees’ Annual Report.
Robert Stokes (Senior Statutory Auditor) For and behalf of Randall & Payne LLP Chartered Accountants and Statutory Auditor Chargrove House Shurdington Cheltenham, Gloucestershire GL51 4GA Date 26 October 2015
20
Carers Gloucestershire Consolidated statement of financial activities For the year ended 31 March 2015
Income and expenditure Notes
Unrestricted) Funds) £)
Restricted) Funds) £)
Total) 2015) £)
Total) 2014) £)
(20,509) 1—7,000) 62,582) (12,655)
1,952) (186,339) -) -----)
(22,461) (193,339) (62,582) (12,655)
(18,480) (154,597) (57,375) (12,901)
(1,827,240) _______)
(-----) _______)
(1,827,240) _______)
(1,336,053) _______)
1,929,986) _______)
(188,291) _______)
2,118,277 _______)
1,579,406) _______)
(67,791) (((1,836,162) (9,999) _______)
-) (158,716) (-) _______)
(67,791) (1,994,878) (((9,999) _______)
((63,057) (1,438,107) (6,878) _______)
((1,913,952) _______)
((158,716) _______)
(2072,668) _______)
(1,508,042) _______)
16,034)
((29,575)
(45,609)
(71,364)
9,891) _______)
-) _______)
9,891) _______)
6,073) _______)
(25,925)
(29,575)
55,500)
(77,437)
(470,436) _______)
(16,048) _______)
486,484) _______)
409,047) _______)
(496,361) ═════)
(45,623) ═════)
541,984) ═════)
486,484) ═════)
Incoming resources Incoming resources from generated funds Voluntary income: Donations Grants receivable Activities for generating funds Income from investments Incoming resources from charitable activities
2 3 4 5
Total incoming resources Resources expended Costs of generating funds Charitable activities Governance costs
6 7 8
Total resources expended Net incoming resources Other unrecognised gains: Gain on investments
Net movement in funds in the year Total funds brought forward
Total funds carried forward
22
Continuing operations None of the company's activities was discontinued during the above two financial years. Total recognised gains and losses There are no recognised gains or losses in the above two financial years other than those passing through the Statement of Financial Activities. The profit for the year for Companies Act purposes comprises the net incoming resources.
The notes on pages 23 to 38 form part of these consolidated financial statements
21
Carers Gloucestershire Consolidated balance sheet At 31 March 2015 Notes
Fixed assets Tangible assets Investment in subsidiary
Current assets Investments Debtors Cash at bank and in hand
Creditors: amounts falling due within one year
15 14
16 17
18
Net current assets
Net assets
Funds Unrestricted funds Restricted funds
23
20
22
Group) 2015) £)
Group) 2014) £)
Charity) 2015) £)
Charity) 2014) £)
22,917) 1) _______)
(32,519) 1) _______)
9,505) 1) _______)
(11,143) 1) _______)
22,918) _______)
32,520) _______)
9,506) _______)
11,144) _______)
227,771) 78,655) 456,234) _______)
217,880) (11,325) (422,015) _______)
227,771) 157,665) (444,211) _______)
217,880) (94,236) (402,579) _______)
762,660)
, 651,220)
829,647)
, 714,695)
( (243,594) _______)
(197,256) _______)
(241,860) _______)
(195,423) _______)
519,066) _______)
(453,964) _______)
587,787) _______)
(519,272) _______)
541,984) ═════)
(486,484) ═════)
597,293) ═════)
(530,416) ═════)
496,361) 45,623) _______)
(470,436) (16,048) _______)
551,670) 45,623) _______)
(514,368) (16,048) _______)
541,984) ═════)
(486,484) ═════)
597,293) ═════)
(530,416) ═════)
The financial statements are prepared in accordance with the special provisions within Part 15 of the Companies Act 2006 relating to small companies. The financial statements were approved by the board on 26 October 2015 and signed on their behalf by
Simon Probert Chair Company number: 05475527 (England and Wales)
John Elliott Treasurer
The notes on pages 23 to 38 form part of these consolidated financial statements 22
Carers Gloucestershire Notes to the consolidated financial statements For the year ended 31 March 2015 1.
Accounting policies
1.1.
Accounting convention The consolidated financial statements have been prepared under the historical cost convention and on a going concern basis in accordance with the Charity Statement of Recommended Practice issued in 2005 (SORP 2005, revised May 2008), the Companies Act 2006, the Financial Reporting Standard for Smaller Entities (effective 2008) and the Charities Act 2011. The statement of financial activities (SOFA) and balance sheet consolidate the financial statements of Carers Gloucestershire and its subsidiary undertaking, Ancora Trading Ltd. The results of the subsidiary are consolidated on a line by line basis. No separate SOFA has been presented for the parent company as permitted by paragraph 307 of SORP 2008, except as disclosed in Note 13 of the financial statements. The principal accounting policies adopted in the preparation of the financial statements are as follows:
1.2
Cash Flow Statement A cash flow statement has not been prepared in accordance with Financial Reporting Standard No 1 because the company qualifies as a small company under the Companies Act 2006.
1.3
Incoming resources Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included. Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable unless conditions exist whereby the grant is to be used within a specified period. Income from investments is included in the year in which it is receivable. Income from charitable trading is accounted for gross of expenses. Profits donated under Gift Aid from ancillary trading are accounted for gross. Loan interest receivable is accounted for when the amount falls due. Turnover arising from charitable trading represents the total cash value, excluding VAT, of sales made during the period and derives from the provision of donated goods. Revenue is recognised when the goods are transferred to the customer at point of sale. The total turnover for the charitable company for the period has been derived from its principal activity wholly undertaken in the UK.
1.4.
Resources expended Resources expended are recognised in the year in which they are incurred. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs are those incurred in connection with constitutional and statutory requirements of the charity and includes the audit fees. All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a specific activity are allocated directly, others are apportioned on an appropriate basis as set out in Note 9. 23
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 1.5.
Capitalisation and depreciation of tangible fixed assets All assets costing more than £1,200 are capitalised. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Tenant’s improvements Fittings, fixtures and equipment
-
31.5 months straight line 5 years and 3 years straight line 31.5 months straight line There has been a change in the basis for the depreciation of some of the fixed assets. The directors consider that the useful life of the assets is less than previously calculated. Tenant’s improvements: The depreciation this year is £7,050; had it been left at the previous year’s rate, it would have been £5,288. Fittings, fixtures and equipment: The basis of depreciation for this category calculated at 5 years and three years remains unchanged and is £1,637. The balance of the depreciation for this year is £1,204; had it been left at the previous year’s rate, it would have been £437.
1.6.
Leasing Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
1.7
Deferred taxation Deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less, or to receive more, tax.
1.8
Investments Listed current asset Investments, readily convertible into cash at or close to their carrying amount, are included at market value at 31 March. The subsidiary company is valued at cost.
1.9.
Pensions The pension costs charged in the financial statements represent the contribution payable by the charity during the year. The regular cost of providing retirement pensions and related benefits is charged to the Statement of Financial Activities over the employees' service lives on the basis of a constant percentage of earnings. The charity also makes contributions to a multi-employer defined benefit scheme which is treated as a defined contribution scheme for the purposes of these accounts as the charity takes advantage of small entity reporting exemptions.
1.10. Taxation As a registered charity, the company benefits from rates relief and is generally exempt from Corporation Tax on the grounds that all income is generated for the purposes of the charity. The charity is not registered for VAT but the trading subsidiary is registered for VAT. 1.11. Fund accounting Funds held by the charity are either: Unrestricted funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees. Designated funds are unrestricted funds created for specific purposes at the discretion of the Board. Restricted funds - these are funds which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 24
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 2.
Grants receivable
Gloucestershire County Council: Parent Carer Support Challenging Behaviour Foundation Others: Department of Children, Schools and Families Gloucestershire Primary Care Trust Big Lottery Summerfield Trust Zurich Community Trust Grants for counselling: Henry Smith Charities CHK Charities Esme Fairbairn Foundation Sobell Foundation Triangle Trust Independent Support: National Children’s Bureau Miscellaneous small grants (Note 21)
3.
Restricted) Funds) £)
2015) Total) £)
2014) Total) £)
(-) -)
-) 22,022)
-) 22,022)
(15,000) -)
(-) (-) -) -) -)
19,000) -) 9,691) 5,000) 4,220)
19,000) -) 9,691) 5,000) 4,220)
(14,000) (35,000) -) --)
(-) (-) (-) (-) -)
20,000) 10,000) 8,000) 2,000) 10,000)
20,000) 10,000) 8,000) 2,000) 10,000)
20,000) 10,000) (8,000) 2,000) -)
-) 7,000) ______)
55,552) 20,854) ______)
55,552) 27,854) ______)
-) (50,597) ______)
7,000) ════)
186,339) ════)
(193,339) ════)
(154,597) ════)
(2015) (Total) £)
(2014) (Total) £)
(6,229) 56,353) ______) 62,582) ════)
(5,423) 51,952) ______) 57,375) ════)
(2015) (Total) £)
(2014) (Total) £)
5,681) 4,954) 2,020) ______) 12,655) ════)
5,308) 5,077) 2,516) ______) 12,901) ════)
Activities for generating funds Unrestricted funds
Facilities hire Commercial trading operations (Note 14)
4.
Unrestricted) Funds) £)
Income from Investments Unrestricted funds
UK listed equity investment UK fixed interest stock UK cash investments
25
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 5.
Incoming resources from charitable activities Unrestricted funds (2015) (Total) £)
(2014) (Total) £)
-) -)
(121,160) (113,520)
700,000) 400,000) 225,000) (-) (-) (50,000) (212,288) (-) -) 107,533) 97,670) 34,749) ______)
350,000) 200,000) 112,500) (19,150) (44,950) (58,363) (133,907) (64,500) (11,250) 53,472) 20,986) 32,295) ______)
1,827,240) ════)
(1,336,053) ════)
(2015) (Total) £) 67,791 ════
(2014) (Total) £) 63,057) ════)
Contract income Gloucestershire Primary Care Trust: Mental Health Support Workers Provision of Advice and Advocacy and Surgery Link Gloucestershire County Council: Support Planning Information, advice and guidance Emotional Support Social Inclusion Carers Strategy and Development - Governance Giving Carers a Voice Carers Personal Budgets Carers Information, Advice and Support Caring Matters publications Parent Partnership Service Positive Caring Other income
6.
Costs of generating funds ) ) Commercial trading operations (Note 14) )
26
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 7. Resources expended on charitable activities
Support Planning Information, Advice & Guidance Emotional Support Mental Health Support Workers Providing Advice & Advocacy to Carers Social Inclusion Carers Strategy & Development Carers Voice Carers services Caring Matters Parent Partnership Service Positive Caring Coordination of Volunteers Link Workers Community Hospitals Carers Respite Learning Disabilities Support Worker Parent Carer Challenging Behaviour Dept of Children, Schools and Families Lottery Voice Time Out for Carers Counselling Independent Support Grant making Miscellaneous Carers Personal Budgets
Payroll) Costs)
Other) Staff) Costs)
Direct) Expense
£) 377,667 236,162 120,926 -) -) -) -) 25,496 -) 68,434 21,408 -
£) 14,493 7,257 3,804 605 1,557 872 -
-) -) -) -) 13,859 6,342 22,523 46,911 ______
(2015) Total)
(2014) Total)
£) 200,053 123,122 62,459 12,170 7,425 13,307 67,804 -
Support Costs (Note 9) £) 119,843 89,604 36,679 7,302 3,483 15,896 1,472 -
£) 712,056 456,145 223,868 -) -) -) -) 45,573 -) 10,908 99,194 91,556 -
£) 356,590 209,622 112,059 105,090 121,821 18,963 45,176 57,488 64,350 9,939 46,051 23,132 10,935
732 989 289 -
80 7,945 3,936 3,285 11,908 8,526
24 3,352 5,755 119 115
14,695 18,628 9,691 3,285 34,839 55,552
16,765 14,763 10,575 15,000 -) 17,716 -) 39,645) -)
______
212,288 ______
6,600 ______
6,600 212,288 ______
8,520 133,907 ______
939,728 30,598 734,308 290,244 1,994,8781 1,438,107 ════ ════ ════ ════ ════ ════ Additionally, £1,000 was received from the Hedley Foundation on 05 August 2014 and immediately paid out to the Forest of Dean Carers Group. 8.
Governance Costs
Annual Review and meeting expenses Audit and accountancy fees
27
(2015) (Total) £)
(2014) (Total) £)
1,959) (8,040) ______)
(2,378) (4,500) ______)
(9,999) ════)
(6,878) ════)
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 9.
Support costs
Other staff costs Rent and service charge Insurance Utilities and Council Tax Cleaning Printing, postage and stationery Telephone Computer costs Accountancy services Consultancy Advertising and marketing costs Membership of organisations General expenses Depreciation
(2015) (Total) £)
(2014) (Total) £)
7,938 69,428 7,350 13,502 5,228 74,699 13,207 34,425 29,489 10,884 8,142 14,315 1,637 ______
7,496) 56,682) 6,173) 10,025 7,599) (52,851) (11,829) 30,836) (27,187) 9,807) (6,640) 4,691) 16,565) (4,567) ______)
290,244 ════)
252,948) ════)
In 2014/15, Support costs are apportioned pro rata according to the amount of funding received for each activity. The percentages shown below are the percentage of support costs allocated to each activity. 2015 % ( 41 21 5 32 (1
Charitable activities Mental Health Support Workers Support Planning Carers Services Parent Partnership Services Link Workers Providing Information and Advice to Carers Learning Disabilities Support worker Counselling Positive Caring
28
2014 % 9 44 (52 (44 (1 -
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 10.
Employees Number of employees The average monthly number of full time equivalent employees during the year was: Costs of generating funds Charitable activities Support Planning Providing Information and Advice to Carers Emotional Support Carers Voice Parent Partnership Service Positive Caring Counselling Challenging Behaviour Independent Support Mental health Support Workers Co-ordination of Volunteers Link Workers
2015 Number 2)
2014 Number 2)
13( 8) 4) 1) 2) 1) 1) 1) 1) -) -) -) ______)
7) (11) 4) -) 2) 1) 1) -) -) 3) 1) 1) ______)
34) ════)
(33) ════)
(2015) £) 833,768) 65,161) (42,432) ______)
(2014) £) (685,830) (58,407) (36,239) ______)
941,361) ════)
(780,476) ════)
Employment costs
Wages and salaries Social security costs Other pension costs
No employee earned more than £60,000 in the year. (2014 - NIL) None of the directors received any remuneration in the year (2014 - NIL). Two employees of the trading subsidiary, Ancora Trading Limited, were paid through the company payroll. The amounts recharged to the subsidiary were: (2015) 2014) £) £) Wages and salaries 28,336) 27,081) Social security costs 1,714) 1,610) ______) ______) 30,050) ════) 11.
28,691) ════)
Directors' expenses and related party transactions Expenses amounting to £66 (2014 - £65) were reimbursed to one director (2014 - 1) for travelling and stationery costs. A senior employee, Miss H Webster, is the sister-in-law of a director, Mr D Hilton. Her remuneration during the year was £19,748 (2014 - £26,039) and there was nothing owing to her at 31 March 2015 (2014 – NIL). The trading subsidiary, Ancora Trading Ltd., is wholly owned by the company and the transactions are described in Note 14. 29
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 12.
Pension costs The company operates a defined contribution pension scheme in respect of all staff. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £42,432 (2014 - £36,239).
13.
Financial activities of the charitable company The financial activities shown in the consolidated statement of financial activities include those of the charitable company’s wholly controlled subsidiary, Ancora Trading Ltd. A summary of the financial activities undertaken by the charitable company is set out below:
Total incoming resources Resources expended Charitable activities Governance costs
1,438,107) 6,878) _______)
1,994,878) 9,999) _______) (2,004,877) _______)
(1,444,985) _______)
(56,986)
(82,448)
9,891) _______)
6,073) _______)
Net movement in resources
66,877)
(88,521)
Total funds brought forward
530,416) _______) 597,293) ═════)
441,895) _______) 530,416) ═════
551,670) 45,623) _______)
514,368) 16,048) _______)
597,293) ═════)
530,416) ═════)
Total resources expended
Net incoming resources Investment gain
Total funds carried forward Represented by: Unrestricted funds Restricted funds
14.
2014) £) 1,527,433)
2015) £) 2,061,863)
Commercial trading operations Ancora Trading Ltd, the wholly controlled subsidiary, was incorporated in January 2012 to manage and control the activities of a retail shop selling donated goods. The charitable company owns the sole £1 ordinary share In Ancora Trading Ltd., a company incorporated in England and Wales.
30
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 14.
Commercial trading operations (continued) A summary of the trading results giving rise to the figure of £56,353(£51,952 – 2014) in Note 3 and £67,791(£63,057 – 2014) in Note 6 is shown below: 2015 2014) £ £) Turnover 56,353) 51,952) Cost of sales
(30,274) ______
(29,089) ______)
Gross profit
26,079)
22,863)
Administrative expenses
(37,517) ______
(33,968) ______)
Operating (loss)
(11,438)
(11,105)
61) ______
21) ______)
(11,377) -) ______
(11,084) -) ______)
(11,377)
(11,084)
(43,931) ______ (55,308) ════
(32,847) ______) (43,931) ════)
13,412) 17,144) ______
21,376) 24,970) ______)
30,556) (48,364) ______
46,346) (46,527) ______)
(17,808) (37,500) ______ (55,308) ════
(181) (43,750) ______) (43,931) ════)
Interest receivable and similar income
(Loss) on ordinary activities before taxation Tax on loss on ordinary activities (Loss for the financial year) and net addition to shareholder’s funds Capital and reserves at 1 April 2014 Capital and reserves at 31 March 2015
The assets and liabilities of the subsidiary were: Fixed assets Current assets
Current liabilities
Total assets less current liabilities Long term liabilities Capital and reserves
31
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 15.
Tangible fixed assets
Group Cost At 1 April 2014 Additions Disposals
Tenants) improvements) £)
Fittings, fixtures) and equipment) £)
Total)
26,437 ______)
101,966) 705) (575) ______)
128,403) 705) (575) ______
26,437 ______)
102,096) ______)
128,533) ______)
7,932) 7,050) -) ______)
87,952) 2,841) (159) ______)
95,884) 9,891) (159) ______)
14,982) ______)
90,634) ______)
(105,616) ______)
11,455) ════)
11,462) ════)
(22,917) ════)
18,505) ════)
14,014) ════)
(32,519) ════)
At 31 March 2015
Depreciation At 1 April 2014 Charge for the year Eliminated on disposals
At 31 March 2015 Net book value At 31 March 2015
At 31 March 2014
Charity Cost At 1 April 2014 and at 31 March 2015 Depreciation At 1 April 2014 Charge for the year
At 31 March 2015
Net book value At 31 March 2015
At 31 March 2014
32
£)
£)
£)
97,753) ______)
97,753 ______)
86,611) 1,637) ______)
86,611 1,637 ______)
88,248)
88,248
______)
______)
9,505) ════
9,505 ════
11,143) ════)
11,143 ════
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 16.
Investments
Group and charity Market value at 1 April 2014 Gain in the year Market value at 31 March 2015
Historical cost at 31 March 2015
17.
M&G Charifund) 8510.2 shares) £) ) 123,614)
M&G Charibond) 76,452.6 units) £) ) 94,266)
Total) £) ) 217,880)
5,205) ______)
4,686) ______)
9,891) ______)
128,819) ════)
98,952) ════)
227,771) ════)
100,000) ════)
100,000) ════)
200,000) ════)
Debtors
Other debtors Prepayments and accrued income
Group) 2015) £)
Group) (2014) £)
Charity) (2015) £)
Charity) (2014) £)
48,647) 20,008) ______)
(4,455) (6,870) ______)
(132,556) 25,109) ______)
(92,266) (1,970) ______)
78,655) ════)
11,325) ════)
(157,665) ════)
94,236) ════)
Included in the total amounts owed to the charitable company is the intercompany loan amounting to £84,130(2014 - £88,444) on which no interest is payable. The long term balance at 31 March 2015 is £37,500(2014 - £43,750). See Note 22 – designated funds. 18.
Creditors: amounts falling due within one year
Expense creditors Other taxes and social security costs Accruals Deferred income (note 19)
Group) 2015) £)
Group) (2014) £)
Charity) (2015) £)
Charity (2014) £)
57,462) -) 8,447) 177,685) ______)
(37,777) 16,821) 9,236) 133,422) ______)
(57,328) -) 6,847) 177,685) ______)
37,470 16,821 (7,710 133,422 ______)
243,594) ════)
(197,256) ════)
(241,860) ════)
(195,423) ════)
33
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 19.
Deferred income Group and charity
At 1 April 2014 Amount released to incoming resources Amount deferred in the year
(2015) £)
(2014) £)
133,422) (133,422) 177,685) ______)
6,530) (6,530) 133,422) ______)
At 31 March 2015
177,685) (133,422 ) ════) ════) The amounts deferred in the year included £6,417 for contract income for use in the 2015-2016 financial year, £170,843 for Carers’ Personal Budgets and £425 advance bookings for the caravan. 20.
Restricted funds Movement in resources
Gloucestershire County Council Challenging Behaviour Others: Dept of Children, Schools and Families Lottery Voice Time Out for Carers Grants for Counselling Grant for Independent Support Miscellaneous Small Grants and Donations
At 1 April 2014 £)
Incoming
(-) ) (-) -) (-) 12,355) -) ) (3,693) ______)
22,022)
14,695)
7,327)
19,000) 9,691) 9,220 50,000 55,552
18,628) 9,691) 3,284 34,839) 55,552
372 5,936) 27,516) -)
22,806) ______
22,027) ______
4,472) ______
188,291) ════)
158,716) ════)
45,623) ════)
(16,048) ════) 21.
£)
Outgoing 31 March) 2015) £) £)
Purpose of restricted funds Challenging Behaviour In partnership with The Challenging Behaviour Foundation, funded by Gloucestershire County Council and Gloucestershire Clinical Commissioning Group, we are delivering a service providing family to family support for people caring for someone with learning disabilities who also exhibits challenging behaviour. This innovative service trains families who want to offer a listening ear working alongside Carers Gloucestershire providing emotional support to other families in Gloucestershire. The service also empowers families to get their voices heard by decision makers as well as helping local families to work with a local advocacy service to design an independent specialist advocacy service.
34
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 Purpose of restricted funds (continued)
Department of Children, Schools & Families – Parent Carer Participation Grant We successfully applied for a parent carer participation grant for the 2014-2015 financial year of £15,000 on top of that we were also awarded an extra grant of £4,000. The Parent Carer Network has more than 1300 families who are members, covering the whole of Gloucestershire caring for young people under the age of 25yrs with additional needs/disabilities. The grant was used to pay the salary of an assistant for 16 hours a week to help with administration, training for Parent Carers who sit on more than 45 working parties and steering committees and expenses for volunteers. The Parent Carer Council is the governing body of the Parent Carer network and they meet with service providers, Directors and managers on a regular basis to ensure that services provided in Gloucestershire meet the needs of disabled young people and their families. Lottery Voice The grant of £9,691 has enabled Carers Forum to be carried out around the County rather than in just one central position. The Project has also enabled us to post out information to those who do not have e-mail and help them to feel involved even if they are unable to attend fora or focus group. Time Out for Carers Our Time out for Carers service is increasingly in demand and this year we have supported over 450 Carers in achieving a much needed short break from their caring role through 15 trips. Over the last 12 months we have helped over 70 Carers and families’ access a holiday that they would have been unable to afford without financial assistance, where necessary raising funds from individual trusts and corporate supporters. We are extremely grateful to Zurich Cares for funding the breaks co-ordinator position for 3 years which has enabled us to increase the number of and diversity of trips organised, benefitting even more carers. Similarly, Gloucester Rotary has continued to support the funding of the breaks themselves. Grant for Independent Support Following the implementation of the SEND reforms from September 2014 on the back of the Children and Families Act 2014 the government introduced Independent Support Programme nationally to provide support to children, young people & their parents/carers for the transition from statement to EHCP. Grants for Counselling The funding is for a counselling co-ordinator and to provide clinical supervision and expenses for volunteer counsellors. The counsellors offer a service to unpaid carers to enable them to improve their health and wellbeing. Miscellaneous small grants Small grants not exceeding £750 given to individual carers Gloucestershire Community Foundation – development of Carers Forums Carers Trust – Taking Steps D’Oyly Carte Charitable Trust – Time Out for Carers Rotary Club of Gloucester – for Carers’ breaks
35
£ 3,962 5,292 6,600 5,000 1,952 ______ 22,806 ════
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 22.
Funds Group
Unrestricted funds General Fund Carers’ Personal Budget Fund Reserve for writing off amount owing from subsidiary
Restricted funds (Note 20)
Movement in resources 1 April) 2014) £)
Incoming) £)
Outgoing) £)
Gains on) investments) £)
31 March) 2015) £)
470,436) -)
1,647,698) 212,288)
(1,701,664) (212,288)
9,891) -)
426,361) -)
-) _______) 470,436)
70,000) _______) 1,929,986)
-) ________) (1,913,952)
-) _______) 9,891)
70,000) _______) 496,361)
16,048) _______) 486,484) ═════)
188,291) ________) 2,118,277) ═════)
(158,716) ________) (2,072,668) ═════)
-) ________) 9,891) ═════)
45,623) ________) 541,984) ═════)
£)
£)
£)
£)
£)
514,368) -)
1,591,284) 212,288)
(1,633,873) (212,288)
9,891) -)
481,670) -)
-) ________ 514,368)
70,000) ________ 1,873,572
-) ________ (1,846,161)
-) ________) 9,891)
70,000) ________ 551,670)
16,048) ________ ) 530,416) ═════)
188,291 ________)
(158,716) ________)
-) ________)
45,623) ________)
2,061,863) ═════)
(2,004,877) ═════)
9,891) ═════)
597,293) ═════)
Charity Unrestricted funds General Fund Carers’ Personal Budget Fund Reserve for writing off amount owing from subsidiary
Restricted funds (Note 20)
Carers Personal Budget Fund has been created from amounts received from the Gloucestershire County Council for Carers to use as they wish to improve their health and wellbeing. The charity acts as conduit for the funds and the unspent portion received for the year, £170,843 (2014 £116,730), is shown as deferred income, Note 19. The directors have designated £70,000 to cover potential losses suffered by the trading subsidiary, Ancora Trading Ltd. See Note 17 – Debtors.
36
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 23.
Analysis of net assets between funds Group Fund balances at 31 March 2015 as represented by: Tangible fixed assets Investment Current assets Current liabilities
Charity Fund balances at 31 March 2015 as represented by: Tangible fixed assets Investment Current assets Current liabilities
24.
Unrestricted) funds) £)
Restricted) funds) £)
Total) funds) £)
(22,917) 1) 717,037) (243,594) ______)
(-) (-) 45,623) (-) ______)
22,917) 1) 762,660) ( (243,594) ______)
(496,361) ════)
45,623) ════)
(541,984) ════)
£)
£)
£)
9,505) 1) 784,024) (241,860) ______) ) 551,670) ════)
(-) (-) ( 45,623) -) ______)
9,505) 1) 829,647) (241,860) ______)
45,623) ════)
597,293) ════)
Obligations under operating leases The Group and Charity are committed to payments in the year ended 31 March 2015 under noncancellable operating leases, which expire as follows: Group
Expiry date Within one year Within 2 – 5 years After 5 years Charity Expiry date Within one year Within 2 – 5 years
25.
Capital commitments There were no capital commitments at 31 March 2015 (31 March 2014 - NIL).
37
(2015) £)
(2014) £)
-) (37,680) 19,000) ════) £)
881) (36,000) 19,000) ════) £)
881) 36,000) ════)
881) (36,000) ════)
Carers Gloucestershire Notes to the consolidated financial statements (continued) For the year ended 31 March 2015 26.
Company status The company is registered under the Companies Act 2006 as a company limited by guarantee. The company claims exemption under Section 60 from using "limited" in its name under the conditions existing in Section 62. The members of the company are the directors named on page 1. Every member of the company undertakes to contribute such amount as may be required (not exceeding £1) to the Company’s assets if it should be wound up while he or she is a member or within one year after he or she ceases to be a member, for payment of the company’s debts and liabilities contracted before he or she ceases to be a member and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves.
27.
Going concern The trading company continues to trade with the support of the charitable company. The directors have identified no material uncertainties that would affect the company’s ability to continue as a going concern. The directors, whilst having the support of the parent company, Carers Gloucestershire, to continue trading, are undertaking a full review of the company’s activities for future operations.
38
