ACCOUNTS - Final Accounts preparation
ACCOUNTS - Final Accounts preparation
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Registered number: SC572109
Charity number: SC047641
(A company limited by guarantee)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
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DUNKELD CARE LTD
CONTENTS
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DUNKELD CARE LTD
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
for the year ended 31 December 2021
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DUNKELD CARE LTD
TRUSTEES' REPORT
for the year ended 31 December 2021
The Trustees present their annual report together with the audited financial statements of the Company for the 1 January 2021 to 31 December 2021. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 is not required and has been omitted.
Objectives and activities
a. Policies and objectives
The principal objects of the charity, as defined in its Articles of Association, are as follows:-
the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage; the provision of recreational facilities, and the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities and activities are primarily intended; the advancement of community development, for the benefit of the residents of the City of Dundee and the geographical territory of the Diocese of Dunkeld, and any other individuals in need as the Trustees shall so determine; to promote such similar charitable purposes, objects or institutions in such proportions and manner as the Trustees shall think fit.
b. Activities undertaken to achieve objectives
Achievements and performance
a. Key performance indicators
The charitable company facilitates residential care for 29 elderly people who are cared for by a team of professional carers. No changes were made to the Management of the Home at transfer, nor the Management Committee who now reports to the Trustees of the charitable company.
KPIs are occupancy, EBITDARM, property costs per bed, food costs per income as a percentage. Further KPIs will be implemented during the course of the next 12 months to monitor other areas of the Home which affect financial performance.
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DUNKELD CARE LTD
Achievements and performance (continued)
b. Review of activities
During 2021, the Home has again faced a challenging time due to the ongoing pandemic and like so many businesses it continues to be affected for the longer term.
The Home has seen its residents and staff suffer most with the Covid-19 restrictions enforced leading to residents not seeing their family members and staff being emotionally affected in ways that had not been foreseen. However, staff gave extra commitment, supporting residents and management by stepping up to cover shifts when staffing shortages occurred. The care sector at large has and is still going through a period of recruitment crisis. The Dementia garden remains a wonderful addition to the grounds and provided comfort again during the year.
c. Investment policy and performance
The investment policy, in order of priority will be: preserving capital; maintaining adequate liquidity; and generating yield.
Financial review
a. Going concern
b. Reserves policy
In doing so, Dunkeld Care Ltd differentiates between short, medium and long-term risks as follows: 1. Short term: meeting working capital requirements and mitigating unbudgeted, in-year financial risks. In the charity company’s case, examples might be occupancy downturn for a short period of time, or paying for interim cover for key personnel. Reserves held to mitigate these short-term risks must be held as cash or short-term deposits to allow immediate access as needed. 2. Medium term: mitigating the financial impact of changes foreseen over the next 1-3 year planning cycle, allowing sufficient time for the charity to develop to meet these challenges whilst minimising the impact of any required changes. Examples include managing the impact of upgrading of residential rooms within the Home. Reserves held to mitigate these medium-term risks can be held as long-term cash deposits, or in investment funds, as their drawdown can be planned over a longer period of time. 3. Long term: ensuring the charity can invest in planned renewal of infrastructure and intellectual property, so that its assets do not become outdated over time. This would include investment in property, IT and digital assets, and in professional development of staff. Reserves held to mitigate these long-term risks would be designated by the board of Trustees, against an agreed investment plan. Trustees will expect the charity to build these reserves back up over time to support ongoing investment. The total reserves of Dunkeld Care Ltd at the end of 2021 amount to £580,852 (2020 - £461,270) consisting of
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DUNKELD CARE LTD
Financial review (continued)
Unrestricted funds are £564,911 (2020 - £445,428) however after deducting fixed assets of £63,800 (2020 - £54,050) the net balance is £501,111 (2020 - £391,378). There are no designated funds but approximately £40,000 has been earmarked by the Management Committee for the refurbishment of a room to increase the number of en-suite rooms available in the Home. The charitable company holds free reserves then at the end of the year of £461,111 (2020 - £391,378). These reserves meet the requirements of the short and medium term reserve objectives. The Directors are reviewing means in which to attain the long term reserves policy.
Structure, governance and management
a. Constitution
Dunkeld Care Ltd is a recognised charity in Scotland and is registered as a charitable company limited by guarantee, set up by a Memorandum of Association on 26/07/2017. The company number is SC572109.
Dunkeld Care Ltd, a recognised charity in Scotland, is constituted under a Memorandum of Association dated 26/07/2017 and is a registered charity number SC047641. The Roman Catholic Diocese of Dunkeld transferred the Care Home activity, under a Deed of Transfer to the charitable company, Dunkeld Care Ltd, incorporated under a Memorandum of Association, which established its objectives and powers and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
b. Methods of appointment or election of Trustees
The minimum number of Trustees shall be three of whom one at least must be resident in Scotland. The maximum number of Trustees shall be five. The Trustees will normally serve for a maximum period of 4 years from the date of their appointment by the Member but the intention is to introduce a rolling resignation and replacement (or reselection) policy. No Trustee receives remuneration and only reasonable expenses can be reimbursed to a Trustee. Staff remuneration will be set to achieve a balance between fair pay to attract and keep appropriately qualified staff to lead, manage and support or deliver the aims of the charity.
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DUNKELD CARE LTD
Structure, governance and management (continued)
c. Organisational structure and decision-making policies
The employment contracts for any dedicated staff that are currently employed in servicing the existing eligible assets (i.e. those that were transferred to the charity company) were transferred across to the charity company to comply with UK employment regulations. Some support services will be provided by the Member organisation's staff as a shared central service. Induction on appointment will be provided to the Trustees and updated throughout their tenure either via online courses or face to face trustee training provided by Catholic Insurance Services Ltd. Day to day decision making in the running of the Home and its staff is taken by the Home Manager with support from the Management Committee who meet on a quarterly basis. Decisions about remuneration are taken with reference to the Scottish Care Model and approved by the Directors of the charity. Management remuneration is set by the Directors. All remuneration is reviewed annually.
d. Related party relationships
e. Risk management
The Trustees review the major risks to which the charity company will be exposed on a regular basis - and includes those previously identified by the Member organisation - in particular those related to the operations and finances of the charity company in order to be satisfied that systems and procedures are in place to mitigate the charity company's exposure to these major risks.
Plans for future periods
The Care Inspectorate review of the Home and its activities lead to recommendations, the Laundry area will be reconfigured accordingly during 2022. It remains the intention of the trustees to continue to focus on this activity and for it to act as a catalyst to support a wider social "community hub" initiative that would be open to local residents in the Dundee area and would seek to involve all age groups in promoting both a community spirit and the enhancement of general wellbeing with respect for the elderly a key objective. It may be that the charity company will provide additional assisted living accommodation in the future.
Member's liability
The Member of the Company guarantees to contribute an amount not exceeding £1 to the assets of the Company in the event of winding up.
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DUNKELD CARE LTD
Statement of Trustees' responsibilities
Disclosure of information to auditors
Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:
∙so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and
∙that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
Auditors
The auditors, EQ Accountants LLP, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
Approved by order of the members of the board of Trustees and signed on their behalf by:
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DUNKELD CARE LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBER OF DUNKELD CARE LTD
We have audited the financial statements of Dunkeld Care Ltd (the 'charitable company') for the year ended
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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 24 to the financial statements, 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.
In auditing the financial statements, we have concluded that the Trustees' (who are also the directors of the company for company law purposes) 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 charitable company'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.
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DUNKELD CARE LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBER OF DUNKELD CARE LTD (CONTINUED)
The other information comprises the information included in the Annual report other than the financial statements and our Auditors' 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.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the directors' report, prepared for the purposes of company law and included within the trustees' annual report, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the directors' report, included within the trustees' annual report, has been prepared in accordance with applicable legal requirements.
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report, included within the trustees' annual report..
We have nothing to report in respect of the following matters in relation to which Companies Act 2006, the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:
∙adequate and proper 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' (who are also the directors of the company for company law purposes) 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 directors' report, included within the trustees' annual report and from the requirement to prepare a Strategic report.
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DUNKELD CARE LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBER OF DUNKELD CARE LTD (CONTINUED)
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, 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.
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Act and relevant regulations made or having effect thereunder.
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 Auditors' 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:
We gained an understanding of the legal and regulatory framework applicable to the charitable company and the care home industry in which it operates, and considered the risk of acts by the charitable company which were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. We focused on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
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DUNKELD CARE LTD
INDEPENDENT AUDITORS' REPORT TO THE MEMBER OF DUNKELD CARE LTD (CONTINUED)
This report is made solely to the charitable company's member in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's member and Trustees those matters we are required to state to them in an Auditors' 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, its member and its trustees, as a body for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
14 City Quay
Dundee
DD1 3JA
EQ Accountants LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
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DUNKELD CARE LTD
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
for the year ended 31 December 2021
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DUNKELD CARE LTD
Registered number: SC572109
BALANCE SHEET
as at 31 December 2021
The financial statements were approved and authorised for issue by the Trustees on
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DUNKELD CARE LTD
STATEMENT OF CASH FLOWS
for the year ended 31 December 2021
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
Dunkeld Care Ltd is a private company limited by guarantee without share capital, incorporated in Scotland with registration number SC572109 and registered with OSCR as a charity with registration number SC047641.
The registered address is Curial Offices, 24-28 Lawside Road, Dundee, DD3 6XY. These accounts are presented in sterling, which is the functional currency of the company, rounded to the nearest £.
2.Accounting policies
The trustees have reviewed the financial position of the charity and are satisfied that the company will continue to trade for the foreseeable future. Accordingly, the accounts are prepared on the going concern basis.
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
2.Accounting policies (continued)
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income from charitable activities is rderived from charges for care and support which are recognised when the charitable company has delivered the relevant services and is therefore entitled to the resource, receipt is probable and the income can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the net book value of the item recorded by the donor at the point of disposal is used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the Company's accounting policies.
On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Company which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
2.Accounting policies (continued)
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
2.Accounting policies (continued)
The Company operates a defined contribution pension scheme and the pension costs represent the employer contributions payable by the Company to the fund in respect of the year.
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
7.Analysis of expenditure by activities (continued)
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
9.Staff costs (continued)
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
16.Analysis of net assets between funds (continued)
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £8,785 (2020 - £1,528). £2,191 (2020 - £4,080) was payable to the fund at the balance sheet date and is included in creditors.
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DUNKELD CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
Dunkeld Care Limited is controlled by the RC Diocese of Dunkeld, a charity registered in Scotland with registration number SC001810 having its registered office at 24 - 28 Lawside Road, Dundee, DD3 6XY. The trustees of the Diocese appoint the directors and trustees of Dunkeld Care and the Diocese consolidates Dunkeld Care into its accounts, which are both the smallest and largest group in which Dunkeld Care is consolidated.
The ultimate controlling party is, ex officio, the Bishop of Dunkeld, who appoints the trustees of the Diocese in accordance with the Code of Canon Law, which governs the Catholic church. The incumbent Bishop is the Rt Rev Stephen Robson, who was appointed on 11 December 2013.
In keeping with many organisations of our size and nature, our auditors provide other accountancy services in the form of preparation of statutory accounts from trial balance and occasional ad-hoc consultancy work.
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