Charity registration number 1069278
Company registration number 03534933 (England and Wales)
DURHAM COUNTY CARERS SUPPORT
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
DURHAM COUNTY CARERS SUPPORT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs J Potts
Mrs A Vasey
Mrs M Usher
Mrs M Normanton
Mrs V A Burnip
Mr C J Ranson
Mr I Briggs
(Appointed 27 September 2022)
Charity number
1069278
Company number
03534933
Registered office
Enterprise House
Enterprise City, Meadowfield Avenue
Spennymoor
County Durham
DL16 6JF
Auditor
Allen Sykes Limited
5 Henson Close
South Church Enterprise Park
Bishop Auckland
Co Durham
DL14 6WA
DURHAM COUNTY CARERS SUPPORT
CONTENTS
Page
Trustees' report
1 - 5
Independent auditor's report
6 - 9
Statement of financial activities
10
Statement of financial position
11
Statement of cash flows
12
Notes to the financial statements
13 - 26
DURHAM COUNTY CARERS SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

The trustees, who are also the directors for the purposes of company law, present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

A summary of the objects of the charity as set out in its governing document:

 

The relief of need, hardship, poverty or distress mainly but not exclusively in the County of Durham including but without limitation the promotion of support of the health and welfare of people ("Carers") with responsibilities for caring for those in need of support and assistance by reason, by age, infirmity, disability or poverty.

 

The purpose of the charity is contained in our "Mission Statement":

"Durham County Carers Support aims to provide a better life for Carers". On 1st July 2012 we became Durham County Carers Support following the merger of the four former Carer Centres (Derwentside Carer Centre, Durham and Chester le Street Carer Support, Easington District Carer Support and Durham Dales Action for Carers) into Sedgefield Locality Carers Centre which then changed its name. The service covers the whole of County Durham and offers support to all adults caring for someone in the County.

 

Our "Vision" sets out the overall long-term outcomes of the charity:

"Creating a community where Carers are recognised, valued and supported".

 

In setting the objects and planning the activities of the organisation, the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.

Overall Strategy for delivering our objectives

The overall strategy for delivering the organisations objectives is to have a clear strategic plan linked to an Operational and Development plan. Ensuring that all stakeholders are consulted when developing and updating these. We focus on listening to Carers and responding to their changing needs whilst working in partnership with a wide range of stakeholders from health, social care and the voluntary and community sector. We have developed effective ways of gathering feedback and consulting with Carers and regularly review systems to ensure they are fit for purpose. In the last few years we have developed our methods of using digital tools, face to face and groups to listen to our service users and shape the service accordingly.

 

The model of delivery is based on front line generic patch based workers supported by a team project workers, peer support workers and a Senior Leadership Team (SLT).

 

The SLT use feedback, data and monitoring to ensure a process of continuous improvement is in place to overcome the challenges faced. During the year we employed an external consultant to support us in reviewing our service and producing an updated Strategic Plan. This included holding four focus groups with over 40 Carers and some volunteers. Staff and Trustees also took part in the process and helped produce the plan. In addition, the County Council conducted a review of the core contract for adult Carer support. This involved consulting with Carers, Staff, wider stakeholders, and other services. The review was very positive and showed the value and impact of the service.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

DURHAM COUNTY CARERS SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -
Achievements and performance

The year beginning April 2022 was the start of the recovery from the pandemic. Many areas of work and home life were still being impacted but as a service DCCS began to return to pre-pandemic practices. During the year referrals steadily rose to the highest we have ever had, 4065 in total between County Durham and Darlington.

 

We surveyed Carers and realised there was a huge demand for face-to-face contact which led to us carefully opening up our support groups, putting on a range of events and returning to home visits when necessary. We also began new groups and restarted face to face courses, but continued to offer online Yoga and Pilates courses, monthly online support opportunities and other training.

 

Our Connecting Carers project in County Durham has now supported 388 Carers through one to one and group support. 123 Carers got equipment and 24 had laptops repaired. In Darlington 67 Carers have accessed one to one support including home visits, workshops, drop ins and repairs and 15 items of equipment were purchased.

 

Our social media and digital presence has expanded in the year. We now reach 16,864 people each month via online bulletins. We have 5,793 followers on Facebook and 3,600 visits to our website.

 

The Volunteer service has grown during the year with over 7000 hours of support. This includes 4000 hours of counselling and the “Keeping in Touch” team calling 1900 Carers, resulting in many of these getting additional support and services. A new team of 10 volunteers have been trained to support with child DLA forms, securing an additional £160,000 for families. The 50/50 club raised a fantastic £5,827, which ensures the counselling service costs are covered.

 

During the previous year we secured £45,879 funding from the NHS for a year of specialist Parent Carer support targeted at those supporting children around neurodevelopmental assessment and diagnosis. In the current year this enabled us to support 354 Carers, secure £500,000 in additional benefit income and £10,000 in grants.

 

A project supporting Carers around hospital discharge from specialist mental health services supported 88 Carers intensively in the first 6 weeks following discharge. This enabled a focus on finances, emotional wellbeing and support around complex conditions.

 

Following the review of the core contract for Carers Support for County Durham the tender was published in March 2023. We are very pleased to say that the result of this was DCCS was awarded the contract for 3 years beginning June 2023 with the possibility of this being extended for another two years after that.

Key Statistics 2022/2023

 

County Durham statistics: 3539 referrals during the year. 1124 Carers referred to other agencies for support. 839 supported with benefits. £3,651,626 in additional income secured as a result. 5123 Carer discount cards issued. 371 Carers attended training and learning opportunities. 2776 Carer breaks organised.

 

Darlington statistics: 516 referrals during the year. 73 applications to Darlington HSF funding secured. A new benefit project secured an additional £149,000 for Carers.

Financial review

The organisation has a Reserve Policy that is reviewed on an annual basis by the Board of Trustees. The Trustees have established the policy of maintaining unrestricted funds, which are the free reserves of the Charity. The agreed level equates to between 3 and 6 months expenditure to provide sufficient funds to cover premises, management, administration and support costs. At 31 March 2023 the company held unrestricted free reserves of £549,900 which are considered to be more than adequate in relation to the requirements of the reserve policy.

 

DURHAM COUNTY CARERS SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -
Plans for future periods

The new contract for County Durham began in June 2023. We are in our 7th year of the contract for Darlington and working with the Commissioner to look at future funding. We have secured continuation funding for Connecting Carers in Darlington.

 

During the year we reviewed and updated our Strategic Plan. This outlines 4 overall objectives and breaks these down into goals we will be developing our Operation and Development plan for DCCS during the year. This will ensure we plan and monitor our progress against the outcomes identified.

 

One key area has been around improving our digital communications. Last year we launched a new website, and our Communication and Marketing Coordinator has focused on this and our social media presence and reach. This will be a key focus in the year ahead to extend our reach and ensure working Carers have access to the full range of support out of office hours.

 

We have been awarded funding from DCC for a two-year Hospital Discharge project for County Durham and begin the planning process with all stakeholders to ensure this improves the support for Carers at this difficult time.

 

We have undergone a small restructure and now have a Partnership and Engagement role and a Training and Learning role. These will support us to strengthen these areas and improve our support for Carers.

Structure, governance and management

Governing document

Durham County Carer Support (DCCS) is a charity and a company limited by guarantee. Sedgefield Locality Carer Centre was renamed Durham County Carers Support on 1st July 2012 and the other four former Carer Centres merged into it on this date. The company was established under a Memorandum of Association, which establishes the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount of £1 on the winding up of the organisation.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs J Potts
Mrs A Vasey
Mrs M Usher
Mrs M Normanton
Mrs V A Burnip
Mr C J Ranson
Mr I Briggs
(Appointed 27 September 2022)

Recruitment and appointment of new Directors

The Trustees of the charity are also Directors for the purposes of company law. Under the requirements of the Memorandum and Articles of Association, at the annual general meeting one third of the directors who are subject to retirement by rotation, or the number nearest to one third, shall retire, but if there is only one director who is subject to retire by rotation, he/she shall retire. If the vacancies are not filled, the retiring directors, if willing, can be deemed to have been re-appointed.

 

The Articles of Association state that the Company shall use all reasonable endeavours to ensure that not less than 25% of the directors from time to time shall be service users. Currently the majority of Directors are Carers or former Carers living in County Durham thereby ensuring that the organisation is governed by representatives of those it seeks to serve.

 

The Board of Directors has identified key skills required by Directors and has implemented a fair recruitment process involving provision of information on the role and skills required and a formal application process for all interested parties. In an effort to maintain a broad skill mix, each Director completes a curriculum vitae of experience, positions held and skills, updated annually.

DURHAM COUNTY CARERS SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -

Organisational structure

The Board of Directors is elected by the membership and can comprise up to sixteen members and has responsibility for the strategic direction and policy of the company and ensuring it meets legal requirements. They have appointed staff to undertake the day to day running of the organisation led by the Chief Executive delegated to manage the day-to-day operations of the organisation. In addition to bi-monthly meetings of the Board of Directors, the Elected Officers of the Executive Board of the Board of Directors meet regularly to review policy, strategy, finance and human resource issues.

 

The organisation has established a senior management team involving the Chief Executive and Senior Managers to oversee development and operations, review performance information, make financial decisions within the agreed annual budget and prepare reports and recommendations for the Board of Directors.

Induction and training of Directors

All Directors have an induction and all Directors are issued with a Directors Handbook which covers their legal obligations under charity and company law, summaries of the Memorandum and Articles of Association, roles and responsibilities, organisational reporting structures and staff structures, health & safety policy and procedures information. Directors also have policy inductions on Confidentiality, Equality & Diversity, Health & Safety and Quality.

Relationship to wider networks

Durham County Carers Support is a network member of Carers Trust, a National Charity supporting Carers and Carer Support Organisations. We have agreed a Principles of Partnership agreement which clearly sets out each sides responsibilities. We are also affiliated to Carers UK who lead on policy and lobbying to make positive changes for Carers. DCCS is an active member of the Northern Hub of Carers Trust Carer Centres and meets regularly regionally to share intelligence and feedback to the national networks. DCCS works in partnership with VCS organisations across County Durham through Advice in County Durham and Better together forum. In Darlington we Chair the Darlington Carers Strategy which produces an action plan and works to deliver this.

Risk Management

The Board of Directors and Management Team produce an updated risk register once a year. This follows a review of risks to which DCCS is exposed through assessing all areas of the organisation's activities. These cover governance, management, environment, operations and finance. The risk register has a rating against each risk and identifies what controls are in process and any gaps. Leads are identified and dates when actions are to be completed are set. As a contract requirement we also have a business continuity plan to show how we would continue to operate in the face of disasters or a major breakdown. In March 2021 we were successful in securing Trusted Charity award which included an external assessment of a wide range of areas, including the management of risk and Trustee and Senior Management policies and procedures.

Related Parties

None of our Directors receive remuneration or other benefit from their work with the charity. Any connection between a Director or a Senior Manager of the charity with an organisation we contract with or for must be disclosed to the full Board of Directors.

DURHAM COUNTY CARERS SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -
Statement of trustees' responsibilities

The trustees, who are also the directors of Durham County Carers Support for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

In accordance with the company's articles, a resolution proposing that Allen Sykes Limited be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

Mrs J Potts
Mr I Briggs
Trustee
Trustee
4 October 2023
DURHAM COUNTY CARERS SUPPORT
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF DURHAM COUNTY CARERS SUPPORT
- 6 -

Opinion

We have audited the financial statements of Durham County Carers Support (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and 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.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

-

the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.

DURHAM COUNTY CARERS SUPPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF DURHAM COUNTY CARERS SUPPORT
- 7 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the 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' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

DURHAM COUNTY CARERS SUPPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF DURHAM COUNTY CARERS SUPPORT
- 8 -

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

 

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

 

To address the risk of fraud through management bias and override of controls, we:

 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

 

DURHAM COUNTY CARERS SUPPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF DURHAM COUNTY CARERS SUPPORT
- 9 -

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

 

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

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.

Jillian F Hindmarsh FCA (Senior Statutory Auditor)
for and on behalf of Allen Sykes Limited
4 October 2023
Chartered Accountants
Statutory Auditor
5 Henson Close
South Church Enterprise Park
Bishop Auckland
Co Durham
DL14 6WA
DURHAM COUNTY CARERS SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
4
756,713
110
756,823
759,814
-
759,814
Charitable activities
5
-
557,715
557,715
-
663,038
663,038
Other trading activities
6
27,700
-
27,700
12,655
-
12,655
Investments
7
3,012
-
3,012
1,854
-
1,854
Other income
8
6,266
-
6,266
1,706
-
1,706
Total income
793,691
557,825
1,351,516
776,029
663,038
1,439,067
Expenditure on:
Raising funds
9
7,385
-
7,385
4,370
-
4,370
Charitable activities
10
888,755
656,071
1,544,826
798,672
585,826
1,384,498
Other
15
-
-
-
819
6,697
7,516
Total expenditure
896,140
656,071
1,552,211
803,861
592,523
1,396,384
Net (outgoing)/incoming resources before transfers
(102,449)
(98,246)
(200,695)
(27,832)
70,515
42,683
Gross transfers between funds
17
71,422
(71,422)
-
73,855
(73,855)
-
Net (expenditure)/income for the year/
Net movement in funds
(31,027)
(169,668)
(200,695)
46,023
(3,340)
42,683
Fund balances at 1 April 2022
581,840
259,382
841,222
535,817
262,722
798,539
Fund balances at 31 March 2023
550,813
89,714
640,527
581,840
259,382
841,222

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
DURHAM COUNTY CARERS SUPPORT
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2023
31 March 2023
- 11 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
18
913
1,166
Current assets
Stocks
19
400
400
Debtors
20
213,832
30,685
Cash at bank and in hand
670,641
879,833
884,873
910,918
Creditors: amounts falling due within one year
21
(245,259)
(70,862)
Net current assets
639,614
840,056
Total assets less current liabilities
640,527
841,222
Income funds
Restricted funds
24
89,714
259,382
Unrestricted funds
Designated funds
25
913
1,166
General unrestricted funds
549,900
580,674
550,813
581,840
640,527
841,222
The financial statements were approved by the Trustees on 4 October 2023
Mrs J Potts
Mr I Briggs
Trustee
Trustee
Company registration number 03534933
DURHAM COUNTY CARERS SUPPORT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
- 12 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
29
(212,204)
7,722
Investing activities
Investment income received
3,012
1,854
Net cash generated from investing activities
3,012
1,854
Net cash used in financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(209,192)
9,576
Cash and cash equivalents at beginning of year
879,833
870,257
Cash and cash equivalents at end of year
670,641
879,833
DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 13 -
1
Accounting policies
Charity information

Durham County Carers Support is a private company limited by guarantee incorporated in England and Wales. The registered office is Enterprise House, Enterprise City, Meadowfield Avenue, Spennymoor, County Durham, DL16 6JF.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 14 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, Fittings & Equipment
15% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 15 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Company Limited by Guarantee

The company is incorporated under the Companies Act 2006 and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding £1 as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.

 

At 31 March 2023 there were 247 members (2022 - 257 members).

4
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
funds
funds
funds
2023
2023
2023
2022
£
£
£
£
Donations and gifts
5,033
110
5,143
7,953
Legacies receivable
480
-
480
661

Grants

751,200
-
751,200
751,200
756,713
110
756,823
759,814
DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
4
Donations and legacies
(Continued)
- 16 -
Grants
Durham County Council & NHS County Durham
751,200
-
751,200
751,200
751,200
-
751,200
751,200
5
Charitable activities

Carer Support

Carer Support

2023
2022
£
£
Performance related grants
557,715
663,038
Performance related grants
NHS Carer Break
219,722
219,722
Darlington Carers Support
103,584
102,570
DCC Infection Control
-
48,000
DCC & NHS County Durham Resi & Opps Carer Breaks
82,078
82,078
PCT Mental Health
42,579
41,000
Needs Led Pathway
-
45,880
Masonic Parent Carer
-
31,530
Connecting Carers
-
33,371
Debt Advice for Carers
-
20,116
DWP Household Support
40,000
-
Other
69,752
38,771
557,715
663,038
6
Other trading activities
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Fundraising activities

27,700
12,655
DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 17 -
7
Investments
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Bank Interest Receivable

3,012
1,854
8
Other income
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Other income
6,266
1,706
9
Raising funds
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Fundraising and publicity
Other fundraising costs
7,385
4,370
7,385
4,370
DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 18 -
10
Charitable activities

Carer Support

Carer Support

2023
2022
£
£
Staff costs
245,515
203,666

Travel & Subsistence

1,394
552

Supervision for Counselling

1,058
1,040

Other costs

31,976
71,736

Carer Breaks

263,325
257,670

Carer Events

17,616
7,995

DCC Vouchers

42,154
-
603,038
542,659
Share of support costs (see note 11)
936,955
837,327
Share of governance costs (see note 11)
4,833
4,512
1,544,826
1,384,498
Analysis by fund
Unrestricted funds
888,755
798,672
Restricted funds
656,071
585,826
1,544,826
1,384,498
11
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£
Staff costs
706,071
-
706,071
652,327
-
652,327
Depreciation
253
-
253
253
-
253

Premises costs

45,555
-
45,555
45,899
-
45,899

General Office Costs

122,462
-
122,462
105,651
-
105,651

Human Resources

2,347
-
2,347
7,641
-
7,641

Other costs

60,267
-
60,267
25,556
-
25,556
Audit fees
-
3,600
3,600
-
3,600
3,600

Trustees' expenses and training

-
1,233
1,233
-
912
912
936,955
4,833
941,788
837,327
4,512
841,839
Analysed between
Charitable activities
936,955
4,833
941,788
837,327
4,512
841,839
DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 19 -
12
Auditor's remuneration
Fees payable to the charity's auditor and associates:
2023
2022
£
£
Audit of the charity's annual accounts
3,600
3,600
13
Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. A total of £1,233 (2022 - £912) was paid during the year in respect of board expenses and training.

14
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Charitable Activities
25
24
Development
9
9
Management & Admin
5
5
Total
39
38
Employment costs
2023
2022
£
£
Wages and salaries
858,860
777,098
Social security costs
68,556
57,355
Other pension costs
24,170
21,540
951,586
855,993

Key Management Personnel

 

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £88,116 (2022:£85,490).

There were no employees whose annual remuneration was more than £60,000.
DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 20 -
15
Other
Total
Unrestricted
Restricted
Total
funds
funds
£
£
2023
2022
2022
2022

Other expenditure

-
819
6,697
7,516
16
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

17
Transfers

The fund transfers relate to either transfers from restricted funds to unrestricted funds where non-monetary expenditure (e.g. management charges, etc) has been released during the year or transfers from unrestricted funds to restricted funds to cover a deficit on the fund where expenditure was greater than the income receivable. The transfers have been made in order that the restricted funds shown in the balance sheet at the year-end shows the total amount of funding remaining which has been restricted in its purpose.

 

Per agreement with Durham County Council unspent amounts as at 31 March 2022 of £52,800 and £61,326 were transferred from Resi & Opps Carer Breaks and DCC Carer Breaks respectively into DCC Recovery and Reset. The brought forward balances on Debt Advice for Carers (£20,116) & Connecting Carers (£33,371) were also transferred into DCC Recovery and Reset as they all relate to the same project.

18
Tangible fixed assets
Fixtures, Fittings & Equipment
£
Cost
At 1 April 2022
47,352
Disposals
(28,254)
At 31 March 2023
19,098
Depreciation and impairment
At 1 April 2022
46,186
Depreciation charged in the year
253
Eliminated in respect of disposals
(28,254)
At 31 March 2023
18,185
Carrying amount
At 31 March 2023
913
At 31 March 2022
1,166
DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 21 -
19
Stocks
2023
2022
£
£
General office supplies
400
400
20
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
196,417
9,089
Other debtors
-
2,859
Prepayments and accrued income
17,415
18,737
213,832
30,685
21
Creditors: amounts falling due within one year
2023
2022
Notes
£
£
Other taxation and social security
2,975
8,199
Deferred government grants
22
175,500
15,824
Trade creditors
59,462
43,479
Accruals
7,322
3,360
245,259
70,862
22
Government grants

Deferred income is included in the financial statements as follows:

2023
2022
£
£
Deferred income is included within:
Current liabilities
175,500
15,824
Movements in the year:
Deferred income at 1 April 2022
15,824
31,530
Released from previous periods
(15,824)
(31,530)
Resources deferred in the year
175,500
15,824
Deferred income at 31 March 2023
175,500
15,824
DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 22 -
23
Retirement benefit schemes
Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £24,170 (2022 - £21,540).

 

 

DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 23 -
24
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Balance at
1 April 2021
Incoming resources
Resources expended
Transfers
Balance at
1 April 2022
Incoming resources
Resources expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
£
£
£
£
Resi & Opps Carer Breaks
40,570
82,078
(57,208)
(12,640)
52,800
82,078
(44,413)
(77,283)
13,182
Masonic Charitable Foundation
-
31,530
(27,889)
1,205
4,846
-
(5,615)
769
-
PCT Mental Health Easington
-
41,000
(35,637)
(4,399)
964
42,579
(37,802)
(5,741)
-
Darlington Digital
-
9,718
(9,302)
(416)
-
16,660
(13,121)
(3,503)
36
Carer Grant
6,416
10,105
(8,569)
-
7,952
7,388
(7,560)
-
7,780
DCC Carer Breaks
73,554
219,722
(188,109)
(33,837)
71,330
219,722
(207,732)
(83,320)
-
Darlington Carer Support
-
102,570
(92,145)
(9,992)
433
103,584
(101,411)
(2,606)
-
DWP Household Support
-
-
-
-
-
40,000
(40,000)
-
-
Inclusion North
-
-
-
-
-
5,080
(4,428)
(652)
-
Connecting Carers
-
33,371
-
-
33,371
-
-
(33,371)
-
Debt Advice for Carers
-
20,116
-
-
20,116
-
-
(20,116)
-
AAP 3 Towns
4,047
-
-
(4,047)
-
-
-
-
-
Darlington Employer Project
1,173
11,948
(10,949)
(1,515)
657
-
-
(657)
-
Adult Social Care Discharge
-
-
-
-
-
15,000
(15,000)
-
-
DCC Infection Control
22,119
48,000
(67,247)
-
2,872
-
(2,908)
36
-
DBC Infection Control
6,688
-
(6,697)
9
-
-
-
-
-
DCC Recovery & Reset
75,726
-
(59,588)
(6,540)
9,598
-
(105,063)
160,064
64,599
Mental Health Development Carer Support
32,000
-
(25,346)
(1,683)
4,971
15,824
(18,511)
(2,284)
-
Needs Led Pathway
-
45,880
-
-
45,880
-
(44,281)
(1,599)
-
Other
429
7,000
(3,837)
-
3,592
9,910
(8,226)
(1,159)
4,117
262,722
663,038
(592,523)
(73,855)
259,382
557,825
(656,071)
(71,422)
89,714
DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
24
Restricted funds
(Continued)
- 24 -

Details of restricted funds

Resi & Opps Carer Breaks - To provide a holiday and opportunity fund for carers who qualify under a set criteria;    

Masonic Charitable Foundation - To fund one year of specialist support for parent carers of children with disabilities and additional needs;

PCT Mental Health Easington - To provide support for carers who care for someone with a mental health condition living in the Easington locality;

Darlington Digital - To fund the connecting carers project in County Durham which aims to support carers to get online;

Carer Grant - Bursaries provided for carers;    

DCC Carer Breaks - Funds to enable carers to have a break from their caring role;    

Darlington Carer Support - To provide a carer support service in Darlington;

DWP Household Support - To provide support for carers in heating their homes;    

Inclusion North - To fund activities for carers;

Connecting Carers - To support carers in getting online with information, advice and training in addition to funding equipment;

Debt Advice for Carers - To fund a specialist advice service offering support to carers experiencing issues with debt;

AAP 3 Towns - To deliver “recharge and refuel” sessions to reduce social isolation in Willington, Crook & Tow Law;

Darlington Employer Project - To improve support for carers employed in Darlington;

Adult Social Care Discharge - To provide support to unpaid carers;

DCC Infection Control - To support the organisation in reducing the risk of infection due to Covid-19;

DBC Infection Control - To support the organisation in reducing the risk of infection due to Covid-19;

DCC Recovery & Reset - To improve support for employed carers and digitally connecting them to reduce social isolation;

Mental Health Development Carer Support - To support carers through the discharge process from Mental Health Trusts;

Needs Led Pathway - To support parent carers especially those whose child has been diagnosed with neuro-developmental issues (e.g. Autism, ADHD, etc);

Other - Other smaller projects.

DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 25 -
25
Designated funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
Balance at
1 April 2021
Resources expended
Balance at
1 April 2022
Resources expended
Balance at
31 March 2023
£
£
£
£
£
Designated Fixed Asset Fund
1,419
(253)
1,166
(253)
913
1,419
(253)
1,166
(253)
913
26
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
913
-
913
1,166
-
1,166
Current assets/(liabilities)
549,900
89,714
639,614
580,674
259,382
840,056
550,813
89,714
640,527
581,840
259,382
841,222
27
Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2023
2022
£
£
Within one year
23,782
23,782
Between two and five years
11,891
-
35,673
23,782
28
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2023
2022
£
£
Aggregate compensation
88,116
85,490
DURHAM COUNTY CARERS SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
28
Related party transactions
(Continued)
- 26 -
Transactions with related parties

Mrs V A McMann, trustee, is a director of Vonne. Included in charitable activities expenditure is £300 (2022 - £60) in relation to services provided by Vonne. The transactions were at arms-length.

 

29
Cash generated from operations
2023
2022
£
£
(Deficit)/surpus for the year
(200,695)
42,683
Adjustments for:
Investment income recognised in statement of financial activities
(3,012)
(1,854)
Depreciation and impairment of tangible fixed assets
253
253
Movements in working capital:
(Increase) in debtors
(183,147)
(11,600)
Increase/(decrease) in creditors
14,721
(6,054)
Increase/(decrease) in deferred income
159,676
(15,706)
Cash (absorbed by)/generated from operations
(212,204)
7,722
30
Analysis of changes in net funds

The charity had no debt during the year.

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