Lowest guaranteed price across the globe. Get upto 50% off ! Book Now

Managing Financial Resources in Health and Social Care

University: London Metropolitan University

  • Unit No: 4
  • Level: Undergraduate/College
  • Pages: 21 / Words 5319
  • Paper Type: Assignment
  • Course Code: N/A
  • Downloads: 827
Question :

This sample will let us know about:

  • Discuss about Principles of costing and business control system.
  • Information to manage financial resources.
  • What is Regulatory requirements to manage financial resources?
Answer :
Organization Selected : Caretech Plc


For an organisation, managing finance is a task of key importance. The financial management means to know the resources of revenue and areas as well as activities where the revenue generated is expended. This management includes proper allocation of resources and monitoring the movements to enhance the revenue. By applying planning tools to control the cost and to reduce them to generate or increase profits of the organisation. In the present report, a discussion about managing the financial resources of Care Tech Holding Plc is done, a public company in health and social care industry. This task is done by using costing and business control systems. Also, a planning tool is applied for income sources and expenditure, monitoring of budget expenditure is carried out and efficient systems and processes for managing financial resources are recommended.

LO 1

1.1 Principles of costing and business control system

The cost to Care Tech Holding Plc can be bifurcated as administration, financial, taxation and depreciation expenses incurred in a financial year. Income to the company is in form of charges for services of adult learning disabilities, mental health, adult residential services, foster care, learning and children services.

Cost benefit analysis for company is a process of quantifying costs and benefits of projects or program (Alles, Brennan and Vasarhelyi, 2018). The one which are undertaken and those of other alternatives in order to have a single level comparison for unbiased evaluation.

There are six best costing principles approved by NHS which can be implemented in Care Tech Holding Plc. The principles are as follows:

Consistency: This principle is about following consistent approach in the organisation. It states that a consistency shall be adopted in all the departments and for unit measurement of cost.

Stakeholder engagement: Under this principle, the organisation can estimate its cost by inclusion of non- financial departmental cost (Management of financial resources,2018). The non-department cost includes cost of clinical and non- clinical staff.

Materiality: This principle states that the organisation shall accurately record costs related to material procurements and other activities so that a correct calculation of cost can be done.

Transparency: Costing done of by organisation shall be unambiguous or black and white and transparent. It shall be easily identified in documents when an audit is conducted.

Data accuracy: A right cost can be reached when a proper record of different data is kept. A proper recording system of information shall be followed.

Causality and Objectivity: This principle entails that coasting must be based on an understanding of causality for minimizing its subjectivity. An analysis of causality shall be done before measuring the cost, this will lead to reduction of causality.

The methods for controlling the cost are

Cost centred approach: This principle provides an approach to manager which states that, they must keep cost within the limits of budgets. So that the profits do not be washed out if cost crosses the budgeted limit.

Pre patient cost consumption: Fee per patient can be set after valuation of cost per patient. This is calculated by dividing total of variable and fixed cost for a period by number of patients in that period.

IT Control system: An appropriate system of information technology will keep complete information properly recorded and processed.

1.2 Information to manage financial resources

The financial position of a health care unit is stated by its financial statements that is profit and loss statement and balance sheet. To prepare a proper and accurate information related statement, data related to revenue actually generated, actual cost and expenditure incurred are required.

For preparing the profit and loss account, information related to revenue, cost and expenses is required. The revenue in a health care unit is generated in form of fees charged from the patients. The revenue of Care Tech is from fees charged for various health care services provided which are children and learning, mental as well as adult residential services. The total revenue generated by company in year 2016 was Euro 149 million. The cost and expenditure of organization was 94.7 which gives a gross profit of 54.3 million Euros (.Coles and et.al., 2015). The gross profit is deducted by administrative and financial expenses, depreciation and tax liability of firm which makes a total of 3.33 million Euros leaving a net profit of 24 million Euros for shareholders.

A balance sheet represents the equation of assets and liabilities of the organisation. The total assets of company in year 2016 were 265321000 Euros which consist of non-current assets valuing 35301000 euros. The current assets include trade and other receivables of 229753000 euros and cash as well as cash equivalents of 267000 euros. The total liabilities were 156427000 euros. Total liabilities consist of current liabilities of 7272000 euros and non-current liabilities of 149155000 euros. The equity of company consists of share capital of 321000 euros, share premium of 81750000 euros, merger reserve of 9023000 euros and retained earnings 17800000 euros making a total of 108894000 euros.

An effective management of the financial resources can be done by implementation of management for risk which will be done by identification and assessment of possible risk. The risk associated with health and care unit are negligence of staff and patients as well as death of patients due to failure in providing proper treatment or in operation.Get Assignment Examples.Talk to our Experts!

In addition to this, proper preparation and maintenance of budgets, auditing of procurement expenditure, administrative expenditure, financial cost, marketing expenditure, renovation d building coast as well as legal cost report also assist in management of financial resources.

1.3 Regulatory requirements to manage financial resources

For an organisation, to keep due diligence is must for the management of financial resources and safety of patients. Care Tech being-in health and social care industry has to meet certain statutory requirements. These regulations are Care Quality Commission (CQC), Company’s Houses, Health Sector Regulator Monitor, Accounting Standard as of GAAP and IFRS and HM revenue and customs.

Care Quality Commission: This unit checks on social and health care organisations weather or not they are complying with national standards. They provide public with information of their findings after inspecting a health and social care organisation.

HM revenue and customs: This is a national body for laying and collection of revenue in the form of tax from public and businesses operating in country. A person have to pat income tax on income earned by him/her. For a business tax payable is corporate tax, capital gain, inheritance, indirect tax, VAT, service and environments tax. Care Tech is entitled to pay all the taxes which are applicable to it, to revenue or HMRC department.

GAAP(generally accepted accounting principles) and IFRS(international financial reporting standard): These both are the regulations provided for creating a unanimity in accounting of different businesses in the nation (Odolinski and Smith, 2016). GAAP is an accounting standard which care tech has to follow while recording the transactions of financial information. IFRS this are the standard providing the manner in which financial statements shall be presented by a business. Care tech have to comply with these standards to avoid legal complications.

Healthcare Quality Monitor: This is a standard made especially for businesses operating in the preview of NHS. It gives licence to business willing to operate in health and social care sector. And keeps a watch on business for ensuring safety of patients, price determination, and support patients with financial difficulties. Care Tech being one of them have to follow all regulations deliberately.

1.4 Evaluation of systems for managing financial resources in health or care organisation

A health and social care business provides many services and use different products and services to provide such services to its patients. To manage financial resources in such business is complicated and shall be done with utter care and diligence. The activities involve in managing financial resources can be buying of resources for business, financial accounting, cost management, payments, revenue generation and recording and compliance with governmental regulations and standards.

Revenue sources must be identified and properly managed. The revenue to Care Tech is from fee charged to patients for providing treatment to them (Kang and et.al., 2017). For regular generation of revenue company shall focus no keeping per patient cost low or maintain the present level of cost.

Cost and expenditures includes all revenue and capital expenditures. The managements shall focus on reducing the cost and lowering expenditures.

There are different methods which can be used for systematic management of financial resources in health and social care business. The best practised financial system in this industry are as follows:

Open system:this is a most common used software used in health and social care industry. This software collects all the financial information related to revenue generation and cost and expenditure incurred by the company. After, collection of all the relevant data the software starts to evaluate the information relate de to income and expenses. Then it provides company with relevant interpretation of data for taking decision regarding selling, improvisation in health and other services.

Caresys Software: this is a software which considers all the financial and non-financial services provided by a health and social care business. It includes modules related to time and attendance, staff, HR, behavioural support, income and billing, care planning, equipment maintenance and finance.


2.1 Different sources of income for health and care social care

Care Tech is a health and social care business, it provides treatment and health care services to people who needs care and treatment. The business provides a range of crevices which generate different level revenue for business. The services provided and revenue generated from them are mentioned below:

Adult Learning Services: This is a group of services provided to adults with learning disabilities, services to people living in their homes, residential care or independent supported living services (Hensher, 2015). The revenue generated from this service was 84.4 million euros. And underlying EBITDA was 26.4 million euros. This service generate second highest revenue for the firm.

Mental health services: As name suggest this is a care for mental health of people. The revenue generated by this service was 5.7 million euros and EBITDA was 1.7 million euros. The contribution is very small by this sector.

Adult residential services: This is the highest revenue generating service for the business. The revenue was 9.1 million euros for 2016 and EBITDA was 28.1 million euros.

Young people Residential services: For relatively small number of children Care tech provides helpful solution and offer of their needed care. The revenue was 39.0 dan EBITDA was 11.8 million euros.

Foster care: This is the best care solution foe looked after children. Most children are favoured by a family support. Revenue was 8.7 and EBITDA was 2.2 million euros.

Learning services: Revenue was 11.2 and EBITDA was 1.0 million euros.

Children services: This services are for physically and intellectually disabled children. This is third highest revenue generating activity of business. Revenue was 58.9 and EBITDA was 15 million euros.

2.2 Factors influencing availability of financial resources

A business is always surrounded by many factors which influences availability of finance in or to business. These can be payments for tax, charitable activities, free health check ups. The primary factor for influencing the business's finance are planning and strategies of care tech (Reniers, and Van Erp, 2016). If higher management is planning to make strategic alliance for growth and development of business it will affect the availability of financial resources with the company, as some resources will be allocated for execution of that strategic alliance.

Care Tech have also rented into a merger with another company. The merger cost it a lot but it has left the company with a merger reserve of 9023000 euros.Take ghost writers Experts Now!!

2.3 Different types of budget expenditure

In care tech different types of budgets can be prepared to monitor and control cost of operations: the types of budgets are:

Cost Budget:

Fixed and variable cost budget: In this budget the company will list out the fixed and variable cost which is necessary to incur for carrying out business operations. Fixed cost does changes with change in outputs while variable cost changes with change in output.

Administrative cost budget: Administrative cost is indirect cost on availing of services. Salary to clinical and non clinical staff, managers, cost of stationary items are included in this.

Master budget: This budget is prepared for sales, services provided, material used and overheads. This budget is prepared on quarterly or monthly basis. Budgeted income statements and budgeted balance sheet are also called as pro forma financial statements.

Marketing expenditure budget: This is an expenditure for marketing of healthcare services provided by the organisation (Ramazani and Jergeas, 2015). A budget is prepared to assess weather or not the marketing strategies adopted by the business is efficient enough or not.

Project management: This is a budget for reflation of projects work undertaken by Care Tech. The project which can be taken be this business are setting a camp in remote area of calamity, providing free check-ups, a project with government etc. this budget provides management with information about hoe funds will be utilised and expended over time of projects.

Outsourcing contract budget: Outsourcing is long-term strategic decision for a company. The health and social care organisation outsource certain services provided by them or information to be provided to public. A budget is prepared to evaluate the extent to which outsourcing services have complied with contract terms.

All these budgets forecast the need and scope of planning and evaluation for the organisation.

2.4 Evaluation of decisions about expenditure

Environmental analysis: An analysis about internal and external environment factors which affect the organisation directly or indirectly. These factors influence the availability and expenditure level of financial resources of organisation. This analysis helps in taking decision about the area and extent of expense on a particular activity.

Accountabilities: Accountability means to take responsibility of your actions. This ensures that a person is competent to do activities which he/she has been asked to perform. This also ensures to put interest of clients and patients first. Accountability in a health and care business reduces the expenditure of legal proceedings and attract more investors.

Priorities: To set the priorities in an organisation about giving preferences to some activities over others. By setting priorities a health and social care business can estimate amount to allocate and spent on a particular activity. This helps in managing the fund of business.

Short, medium and long-term planning: By deciding the term of planning for an activity helps in evaluation of funds required to be spend on that participial activity. Short and medium term planning can be done for low level expenditure, for expenditure on activities which will continue over a long period long term planning for expenditure is done.

Cost-benefit analysis: This is the only method of economic elevational that can effectively indicate weather a health care treatment or intervention is worthwhile. By this evaluation care tech organisation can fox the amount of expenditure on a treatment and stop funding of those activities which are not to be continued.

Financial risk: The activities which involves higher risk and low return shall not be persuaded and expenditure on such treatment or intervention shall be given after proper evaluation of risk and retunes allocated with that activities, otherwise it can cost a huge loss to the business.

Project management: To evaluate the amount and level of expenditure to be spent on a project is very necessary. An investment in a not profit and non operating project will give no returns. So to mange projects and evaluation of their current positions and future success shall be done for accurately knowing the returns involved with it.


3.1 Managing a situation of shortfall in CareTech PLC

Financial shortfall: This means a shortfall in amount to meet financial obligation or liability exceeds the amount of cash available with organisation. The techniques to overcome this situation can applied are as follows:

Setting up priorities: Evaluate and identify the most important and crucial activities and those which are not required for daily operation of the business. By cutting unnecessary activities the fund blocked with them can be utilizes for other essential activities.

Virement: This is a process of transferring items from one financial account to another.

In this process the non productive items are transferred to account of not non-performing assets to accounts which attracts less resources and requires less attention.

Using reserve funds: Reserve fund is an account which contains highly liquid assets set aside by business to meet any future financial obligation or cost (Chen, 2017). Care tech Plc can use its reserve account balance to meet its financial obligation required for running of daily operations.

External income sources: Care Tech can invite outsider investment institutions to invest in its business to overcome financial shortfall. The company have make itself preventable and assures investors about retunes and overcoming such shortfall. The company can also borrow funds from banks and outsider loaner.

Implications for individuals within the service: This means Care Tech shall hire experts in the field of finance add accounts. This will help business to assess actual position of shortfall. The experts will evaluate the situation will suggest measurement to eliminate or reduce such shortfall of finance.

3.2 Action taken for occurrence of financial fraud in organisation

Suspected fraud:Fraud is a course of deception, an intentional concealment, omission or prevention of truth to gain unlawful advantage. To suspect a fraud means to have an intention of commencement of fraud by someone in the organisation. The course of action to suspect a fraud in organisation is as defined below:

Analysing financial information for reliability: This is to check that the trustworthiness of financial statements of organisation (Leung, Lau, and Tsang, 2014). It refers analysing of financial information its verification for its trustworthiness, and if there is a deviation in financial statements the organisation will collect it as an evidence for the suspected fraud.

Validity and sufficiency: To confirm the suspected fraud evidence shall be valid and sufficient. The validity is checked as- does the evidence relate to the unit of competency, reflect the four dimensions of competency and address the key competencies. Sufficiency is checked as- does the evidences cover the full range of performance identified in the unit of competency, cover the full range of performance identified in the unit of competency and show competence in different contexts.

Reporting: Ones the evidences are collected the fraud shall be reported to higher authorities or to top level management. The fraud can also be reported to police if the amount involved on fraud is substantial and fraud committed is a criminal offence.

Evidence of fraud: This means to submit all the evidence with you to the authorities who are proceeding with the case of fraud.

3.3 Budget for monitoring arrangements in CareTech Plc

Budget monitoring refers to review, evaluation and control over the business activities in compression with the planned activities. A budget is prepared to measure the actual performance of business. The tools used for such evaluations are:

Cash flow: cash flow statement shows the actual cash available with organisation. It is calculated by considering all the actual cash inflows and cash outflows from business in a financial year. The actual cash available with Care Tech Plc foe year 20156 was 267000 euros as compared to 520000 euros in year 2015 (Kon, and et.al., 2016). The cash and equivalents had fall done significantly over a year.

Controlling costs: to monitors the financial resources a business must control its costs. The actual operating cost of Care Tech Plc was 30.2 million euros in 2016 and it was 29.3 million euros in 2015. Corrective measures shall be taken to control the cost.

Spreadsheet data:by using spreadsheet data a business can easily get access to all relevant data in short time. It is easy to create a data collection tool for spreadsheets. This can be useful for business to get cost control information.

Training needs:this refers to assessing the need of training to existing employees in the accounting departments and person alternated to finance in organisation for overall updates related to their department. Training must be provide to the newly recruited personnels in the organisation as well.


4.1 Information required to make financial decisions relating to CareTech Plc

Responsibility for decision making: the financial decisions will be drawn be management with the help of financial and non-financial information and records. The financial information consist of monetary transactions and activities undertaken by organisation over a period.

Information available: the information available with Care Tech Plc is financial statements which includes independent auditor's report, consolidated statement of comprehensive income, comprehensive statement of change in Equity, financial statements, statement of cash flow, statement of financial position.

Sources of income: one source of income for CareTech Plc are revenue from a range of services provided to different patients under various categories. The other sources are issue of share capital, merger reserves, share premium and retained earning.

Priorities: the management has to prioritise among the financial and non financial information available through financial statements. They shall give preference to information relevant for monitoring budgets such as balance sheet, P&L account, cash flow statements, and auditors report over less relevant data such a directors report.

4.2 Analysis of relationship between care service delivered and ‘costs and expenditure'

To establish a strong presence in market a business have to understand the need and requirements of its stakeholders. They will be fulfilled when business follows fair and transparent policy ans behaviour with its stakeholders.

Cost-benefit: cost benefit analysis is a process by which decision taken by a business are analysed. The benefits of business related actions are summed and then cost associated with taking that action are subtracted. A comprehensive list all the cost and expenditure related to with the projects or decisions undertaken by CareTech Plc is complied. Benefits includes all the direct, indirect revenues and intangible benefits from patients (Bansal and Taylor, 2016). A care must be taken to not to underestimates costs and overestimate benefits.

Pricing policies: this means that a same price is offered to every patient who is taking same treatment or going through health procedure. There are different pricing strategies such as- one price policy, pricing at premium, pricing for market penetration, economic pricing, price, skimming, psychology pricing, bundle pricing. A one price policy is a price which can not be negotiated by patients. A bundle pricing is a pricing where more the none services are bundled and a single amount is charged for same. Care Tech must follow these pricing polices as this will build up trustworthiness in patients about the organisation.

Purchasing arrangements: it is a legal document recording the final understanding of a buyer who agrees to buy and a seller who agrees to sell at specific time, specific service at specific amount under standard terms. A purchasing agreement between care Tech and a patience will of providing a particular treatment to patient which he/ she requires upon the payment of requisite fees.

4.3 Evaluation of financial considerations impact upon a service user

Consideration is the amount which is paid by the patients in exchange of heal and social care services taken by them from Care Tech Plc. A patient will be able to give full consideration when he/she gets sufficient utility form their treatment. The health and social care organisation are focusing on providing services to patients at utmost ease and for this they are improvising their way of offering services on a continuous basis (Forel, 2015). This fact can not be ignored that a consumer will be ready to pay higher charges if services are provided according to their convenience.

Quality of service: there is a direct link between services provides and charges take for them. A patient satisfied with his/her treatment is willing to pay the consideration in full and without any doubt. Care Tech must take steps in direction of fully satisfying its patients through providing services for full value of money. For retention of existing patients and attracting people for taking treatment in its organisation Care tech has to ensure that a patient is a quality service for financial consideration paid by it.

Access to service: this means a service shall be affordable by a patient in term of monetary consideration. When charge for a service or treatment is very high and out of the approach of a patient he/she will search for a substitute /alternative. Care Tech must keep the charges of its services and treatment considerable and can be paid by a patient out of his /her pocket only. This will make services /treatment of organisation accessible to every person out there seeking for such services or treatment.

Related sample:

Alignment of Budget for Organisational Planning and Goals

4.4 Ways to improve the care service provided by CareTech Plc through changes to its financial systems and processes

Options available: the options available with Care Tech organisations are- to estimate the accurate cost on a regular basis. It is because the cost is the factor which never remain constant. It shall also estimate per patient cost to improve the care services. On the basis of accurate per patient cost it can determine appropriate price for its services. The organisation shall also improvise its consultation services to accurately advising and treating its patients so that is able to build sound and positive thinking in minds.

Supporting evidence: the document in support of these ways can be the cost budgets used by organisation to reduce its total costs (Hanson, 2014). The pricing methods and evaluation of financial statement for determining cost per patients. The report in support that expert advices are taken to improvise the management of financial resources. The remedial methods and action taken for detection and reporting of frauds. The techniques used for elimination shortfall of financial resources. Report of sustainable value in market.

Information to be presented for discussion by financial decision makers: the information that shall be presented before the management for taking a financial decision can are in form of reports and statements. These includes condensed statement of income and revenue, statement of net debt to group bakers, consolidated statements of comprehensive income, consolidated statement of financial position, notes on financial statements, company statement of financial position, consolidated statement and company statement of change in equity, consolidated statements and company statement of cash flows.

Get Assignment Help Liverpool from Instant Assignment Help.


The above report is prepared to explain how management of financial resources can be done effectively in a health and social care business i.e. CareTech Plc. In this report six principles of budget costing are explained which the organisation must implement. The organisation shall always focus on delivering quality and cost effective services to improve its standards. This report gives details about information and regulation required for management of financial resources of the organisation. To avoided shortfall financial system shall be used effectively and efficiently by the organisation. Analyse for the role planning plays in managements also stated. The organisation shall consider cost effective methods and pricing policies to cut the cost of its operations and keep its per unit price low. From the whole study, it can be concluded that in a health and social care business financial resource management plays crucial and essential part.


  • Alles, M., Brennan, G., Kogan, A. and Vasarhelyi, M. A., 2018. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. InContinuous Auditing: Theory and Application.(pp. 219-246). Emerald Publishing Limited.
  • Bansal, H. S. and Taylor, S., 2015. Investigating the relationship between service quality, satisfaction and switching intentions. InProceedings of the 1997 Academy of Marketing Science (AMS) Annual Conference.(pp. 304-313). Springer, Cham.
  • Chen, H., 2017. Do cash flows of growth stocks really grow faster?.The Journal of Finance.72(5). pp.2279-2330.
  • Coles, R. G and et.al., 2015. The Great Barrier Reef World Heritage Area seagrasses: managing this iconic Australian ecosystem resource for the future.Estuarine, Coastal and Shelf Science.153.pp.A1-A12.
  • Forel, J. Y., 2015. Les moyens de paiement, quelle innovation?.Revue d'économie financière.(4). pp.93-104.
  • Hanson, K., 2014. Achieving the promise of universal coverage–the role for strategic purchasing.BMC health services research.14(S2) p.O14.
  • Hensher, D. A., 2015. Cost Efficiency under Negotiated Performance-based Contracts and Benchmarking Are There Gains Through Competitive Tendering in the Absence of an Incumbent Public Monopolist?.Journal of Transport Economics and Policy (JTEP),49(1). pp.133-148.
  • Kang, J and et.al., 2017. Plants as highly diverse sources of construction wood, handicrafts and fibre in the Heihe valley (Qinling Mountains, Shaanxi, China): the importance of minor forest products.Journal of ethnobiology and ethnomedicine.13(1). p.38.
  • Kon, A. A and et.al., 2016. Shared decision making in intensive care units: an American College of Critical Care Medicine and American Thoracic Society policy statement.Critical care medicine.44(1). p.188.
  • Leung, N. K., Lau, S. K. and Tsang, N., 2014, May. A new methodology to streamline ontology integration processes. InDigital Information and Communication Technology and it's Applications (DICTAP), 2014 Fourth International Conference on(pp. 174-179). IEEE.
  • Odolinski, K. and Smith, A.S., 2016. Assessing the cost impact of competitive tendering in rail infrastructure maintenance services: evidence from the Swedish Reforms (1999 to 2011).Journal of Transport Economics and Policy (JTEP).50(1). pp.93-112.
  • Ramazani, J. and Jergeas, G., 2015. Project managers and the journey from good to great: The benefits of investment in project management training and education.International Journal of Project Management.33(1) pp.41-52.
  • Reniers, G. L. and Van Erp, H. R., 2016. CostBenefit Analysis.Operational Safety Economics: A practical approach focused on the chemical and process industries.pp.149-218.
Download Full Sample
Cite This Work To export references to this Sample, select the desired referencing style below:
Copy to Clipboard
Copy to Clipboard
Copy to Clipboard
Copy to Clipboard
Instant Assignment Help. [Internet]. Instant Assignment Help.(2024), Retrieved from: https://www.instantassignmenthelp.com/free-samples/health-social-care/managing-financial-resources-in-health-and-social-care
Copy to Clipboard
Boost Grades & Leave Stress

Share Your Requirements Now for Customized Solutions.

Lowest Price



    Seasonal seasonal-mobile

    Our unique Features

    24/7 Customer Support

    100% Customer Satisfaction

    No Privacy Infringement

    Quick Services

    Subject Experts

    Innovative Documents

    100+ Qualified Writers

    For Best (Accounting) Assignment Help

    Karin Keltz
    1467 - Completed Orders
    Karin KeltzView Profile Hire Me
    Olivia James
    152 - Completed Orders
    Olivia JamesView Profile Hire Me
    Gillian Walker
    676 - Completed Orders
    Gillian WalkerView Profile Hire Me
    Sophia Gregory
    240 - Completed Orders
    Sophia GregoryView Profile Hire Me
    View All Writers
    IAH whatsapp

    Limited Time Offer

    Exclusive Library Membership + FREE Wallet Balance