The trustees present their annual report and financial statements for the year ended 31 March 2024.
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 charity's Memorandum and Articles of Association, 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).
The objects of the charity are the advancement of health and the relief of those in need by reason of youth, age, ill-health, disability or financial hardship by:-
providing information and advice to the general public about local health and social care services,
making the views and experiences of members of the general public known to health and social care providers,
enabling local people to have a voice in the development, delivery and equality of access to local health and care services and facilities,
conducting research into relevant health and social care issues and making public the useful results of such research, and
providing training and the development of skills of volunteers and the wider community in understanding, scrutinising, reviewing and monitoring health and care services and facilities
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Welcome to our audited accounts, which happen to cover my first full year as Chair of our Board of Trustees. We are here to serve the citizens of Kirklees and Calderdale as part of a family of Healthwatch organisations across West Yorkshire and across England. We can help you or your family navigate a complex and sometimes frustrating health & social care landscape, whether you are a patient, a carer, or a concerned family member. We also are an independent listening organisation that has a duty to feedback to the relevant hospital trusts, GP networks, local authorities and others on what you think of the services you are receiving. You can read about a range of our engagements with a whole range of different groups in different locations and online in our annual Impact Report and on our websites:
https://healthwatchkirklees.co.uk/projects/
https://healthwatchkirklees.co.uk/
We feedback key recommendations and check that our partners are making changes to improve their service to you if at all possible.
We are a local charity with a small, very dedicated paid team and a growing cohort of dedicated volunteers. Our trustees that I work with on the Board represent both our communities and major charities that support the delivery of health & social care locally. Those include Age UK, Barnardo’s, Cloverleaf Advocacy, Mencap and the Kirklees Citizens Advice & Law Centre.
Despite being a charity, we also have statutory powers. We can intervene if a complex care plan involving several agencies is not working for an individual. We also, through a specially trained group of local volunteers, have the right to “Enter & View” if we are made aware of concerns relating to the provision of health & social care on a particular site, irrespective if it is run by public, private or charity sectors. If necessary we can refer serious issues to the body that regulates health and social care, the Care Quality Commission. Any ongoing citizen feedback to us on a particular site is always fed back to the Commission ahead of any planned inspections, whether good or bad.
I must thank our staff, volunteers and trustees for all the hard work that makes sure that Healthwatch Kirklees & Calderdale is as effective as it can be, representing the views of our diverse population. I would also like to thank our local authority commissioners, the West Yorkshire Integrated Care Board and our colleagues at Healthwatch England. We all want to make sure that your voice is heard. Please contact us too if you would like to consider becoming a volunteer, there are roles for everyone, for as few or many hours as suits, and you will be provided with appropriate training and support through our Volunteer Co-ordinator.
Melvyn Ingleson
Chairperson
The charity has received income in the year of £429,286 (2023: £364,945), this includes £152,134 (2023: £152,134) from Calderdale MBC for Healthwatch Calderdale and NHS Complaints Advocacy and £184,500 (2023: £184,500) from Kirklees MC for the Healthwatch Kirklees contract. Other income was also received totalling £92,652, including income from NHS West Yorkshire, Healthwatch Leeds, Visits Unlimited CIC and The Kirkwood.
Expenditure for the year was £415,610 (2023: £367,944).
The statement of financial activities shows a surplus for the year of £13,676 (2023: £2,999 deficit). Unrestricted funds brought forward were £272,551 leaving unrestricted funds carried forward of £286,227.
Healthwatch Kirklees aimed to achieve a reserves target of £130,000, the reserves currently stand at £286,227 at 31 March 2024.
Healthwatch Kirklees intends to reduce the unrestricted reserves of the organisation through agreed and budgeted spend to meet the organisation's objectives.
The charity is a limited company, limited by guarantee, and as such is controlled by its Memorandum and Articles of Association, dated 21 March 2013 and amended 5 February 2014 and 27 July 2022.
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:
The Charity board is made up of the following:-
one person nominated by each of the organisations that are members of the Charity, normally one person who holds the post of chief executive or equivalent, and
up to five persons recruited from the community served by the Charity
Liability of members
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Healthwatch Kirklees (the charity) for the year ended 31 March 2024.
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Healthwatch Kirklees is a private company limited by guarantee incorporated in England and Wales. The registered office is Elsie Whiteley Innovation Centre, Hopwood Lane, Halifax, West Yorkshire, HX1 5ER.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association], 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 charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
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 £.
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.
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 or grantors 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.
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.
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.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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.
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.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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.
Services provided under contracts and funding agreements
Services provided under contracts and funding agreements
Services provided under contracts and funding agreements
Services provided under contracts and funding agreements
Services provided under contracts and funding agreements
Premises costs
Computer expenses
Postage and stationary
Staff and volunteer costs
Training
Motor and travel
Consultancy
KCALC management charges
Bank charges
Sundries
Premises costs
Computer expenses
Postage and stationary
Staff and volunteer costs
Training
Motor and travel
Consultancy
KCALC management charges
Bank charges
Sundries
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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 unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
During the year the charity entered into the following transactions with related parties:
The charity rents offices and receives associated management services from Kirklees Citizen's Advice and Law Centre, Nick Whittingham a trustee of Healthwatch Kirklees is the Chief Executive at Kirklees Citizen's Advice and Law Centre.
Management fees paid in the year were £12,350 (2023 : £11,321 includes rent and services charges), the balance outstanding at the year end was £3,088 (2023 : £Nil).