Financial Statements 2018 financial statement- joomag | Page 34

n Focus on the needs of each individual in providing employment, homes and services. n Listen to and understand our customers, asking people what help, support and/or guidance they feel they need to access our services. n Ensure staff treat each other and customers with respect to build the trust, care and commitment necessary to deliver an excellent service to all. n Monitor and demonstrate how successful the Association is in acting fairly, making a difference and in meeting the needs of our local communities. n Always aim to exceed the requirements of the law and our regulators, as well as adopting a person centred approach. n Be an excellent organisation, demonstrating accountability and promoting fairness for all. Slavery and Human Trafficking Statement Slavery and forced labour can take many forms, including human trafficking and child labour. Accord Housing Association will not tolerate forced labour or child labour in any aspect of our business. We hold ourselves and our supply chains accountable with respect to compliance with the provisions of the Modern Slavery Act 2015 in our work. Accord’s commitment to environmental matters Accord remains committed to being at the forefront of delivering innovative service delivery solutions which impact favourably on our environment and communities. As part of this commitment we have accomplished a number of key achievements: n Accord became one of the first housing associations in the country to obtain the ISO14001 Environmental Management Standard. This accreditation was recertified following a successful stringent audit process. n Environmental factors are considered and all key project investment decisions are considered by the Association’s Project Approval Panel. n We are already committed to the development of high quality, highly efficient timber frame homes at our LoCaL Homes factory. These homes are generally 50% more efficient when compared to traditionally built homes. These homes will continue to supply Accord’s development programme. Accounting policies The principal accounting policies are set out in note 1 to the Financial Statements. The most critical accounting policies in terms of impact on the financial statements are the treatment of fixed asset component replacements, depreciation, capital grants, and the capitalisation of interest and development staff costs within housing properties. Where necessary and appropriate accounting policies have been updated to ensure the requirements of the Financial Reporting Standards under FRS 102 are met. Principal accounting policies have been updated to include significant accounting judgements and estimates that management have made which have the most significant effect on the amounts recognised in the financial statements. Significant judgements relate to the impairment of tangible fixed assets, the treatment of financial instruments where loans contain early repayment clauses and the impairment of investments and goodwill. Accounting estimates relate to the useful lives of depreciable assets where management reviews its estimate at each reporting date based on the expected utility of the assets. Charitable donations Accord made donations to charitable organisations of £5,360 during the year (2017: £3,890). Post balance sheet events Since the Balance Sheet date the following Post Balance Sheet Events have occurred: On 21 June 2018 Accord entered into a £100m Private Placement arrangement. The facility will be split over three tranches. The initial tranche of £50m was completed in June 2018. Two subsequent tranches of £25m each will be drawn down at a later date. In June 2018 Accord acquired properties from two other Housing Associations for a combined total amount of £14.1m. These properties were acquired with existing tenancies and are all currently let at social or affordable rent. Financial Statements 2018 33