Encompass Care Encompass Care Organisation UK (fomierly Encompass (Dorset)) (A Company Llmlt•d by Guarante8> Annual Report and Financlal Statements For the Year Ended 31 March 2025 Company Number: 02526640 Charlty Reglstered In England and Wale8 Numb•r: 1003779
Encompass Cara Organlsatlon UK (formerly Encompass (Dor80t) Contents For the Year Ended 31 March 2025 Reference and Administrative Details Trustee Dlrectors, Report 4-13 Independent Auditors. Report 14-17 Statement of Financial Aclivities 18 Balance Sheet 19 Cash flow statement 20 Notes to the Financial Statements 21-32 Page 1
Encompass Care Organisation UK (formerfy Encompass (Dorset)) Reference and Administrative Details For the Year Ended 31 March 2025 Charlty Name Encompass Care Organisation UK Trustee Dlrectors D Corbin S Edlmann E Morris G Usmar Company Secretary E Peck Chlef Executlve T Dennis-Andrews Reglstered Offlce 200 Bridport Road Poundbury Dorchester Dorset DT138N Audltors Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton Somersel TA12PX Bankers Barclays Bank plc Tagus House Ocean Way Southampton Hampshire S014 3TJ SollGItorn Porter Dodson 53 High West Street Dorchester Dorset DT11UX Page 2
Encompa88 Carn Organisation UK {formerly Encompass (Dorset)) Reference and Administrative Details For the Year Ended 31 March 2025 Encompass SeNlce Locatlons as at 31103126 entlal Care Homes.. Elsadene 1 Verne Road Weymouth Dorsel DT4 ORX Rawleigh House The Avenue Sherborne Dorset DT9 3AJ Ji Icllia Encombe 5 Prince of Wales Road Dorchester Dorset DT11PW Encombe 5 Prince of Wales Road Dorchesler Dorset DT11PW orted 3 Prince of Wales Road Dorchester Dorset DT11PW 32 St Andrews Road Bridport Dorsel DT6 3BQ 46 West Alllngton Bridport Dorset DT6 58H 196 Abbotsbury Road Weymouth Dorset DT4 ONA 2 Bullen's Mead st. Swithins Road Bridport Dorset DT6 50P Sandhills Lower Road Stalbridge Dorset DT10 2NJ The Coach House &5 Veme Road Weymouth Dorset DT4 ORX 5 Dick O, Th, Banks Crossways Dorchester Dorset DT2 8BJ 111 Coldharbour Sherborne Dorset DT9 4JL 18120 Alexandra Road Weymouth Dorset DT4 7QQ Beechcroft 20A Alexandra Road Weymouth t)orset DT4 7QQ Page 3
Encompass Care Organisation UK {fomierly Encompass (Dornet)) Trustee Directors, Report For the Year Ended 31 March 2025 The Trustees (who are also the Directors for the purpose of Company Law) have pleasure In presenting their annual report and the financial statements for the year ended 31 March 2025. The provisions of the Statement of Recommended Practice 'Accountlng and Reporting by Charltles. (SORP FRS 102- implemented 1 January 2019) have been adopted in preparing the annual report and financial statements of the charity. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng Document Encompass Care Organisation UK is a registered charlty, charty number 1003779, and a company Ilmited by guarantee. company number 02526640. The charty's regisleffjd office18 200 Bridport Road, Poundbury. Dorchester, Dorset, DT138N. The maximum Ilability of each member is limited to £1. On 31 March 2025, the company had 4 members. Encompass Care Organisation UK was established under a Memorandum of Association and is governed under its Articles of Association. Encompass Care Organisation UK was incorporated as a company limited by guarant8e on 31 July 1990. Th6 company changed its name from Encompass (Dorsel) on 19 April 2022. R•crultment and Appolnlment of Trustees A Governance Committee, made up of Trustees and one Chair is established to oversee the elections process for Board appointments. A separate process agreed by the Trustee Board is followed for the appointment of the Chair. The Reference and Administralive Details above identifies the constituencies that elected each of the current trustees. No othei person8 or b¢xli8s extemal to the charity were entltled to appoint persons to the Trustee Board. The following people were directorsltrustees of the charlty during the year and slnce the year end: D Corbin. S Edlmann, E Morris & G Usmar. The Trustees work on a voluntary basis, bul all have a background relevant to the work of Encompass Care. We go through Ihe advertising usually on a specialist trustee platform - and reGruitment process as with paid employees and undertake all recruitment and background checks aThd ensure all trustee obllgations as set out by the Charities Commission. TrLJStees complete a signed declaration to confirm they have never been dlsqualffied from acting as Trustee, agree to the Trustees Code of Conduct, declare any conflicts of Interest, complete a Disclosure and Barring Service (DBS) check and only when all are received and confirmed as adequate will appointment commence as per our Articles of Associalion. The new Trustee is written to by the Chair confirming intention to appoint, setting out their duties and our expectations requesting they confirm their commitment with a signed copy of the letter retuined. Infonnation is then shared, and a fomal induction commences. W? Page 4
Encompa88 Care Organisation UK (formerly Encompas8 (Dorset)) Trustee Directors, Report For the Year Ended 31 March 2025 Truste8 Inductlon and Tralnlng New Truslees a briefed as to their legal obligations under charlty and company law, the content of the Memorandum and Articles of Assoclallon, the commlttee and decision-making processes, the business plan and recent financial perfonnance of the charity. Trustees are encouraged to attend appropriats extemal trainlng events where these will facilitate the undertaking of their role. Trustees are also encouraged to carry out site visits to meet stsff and people who le1ve support each quarter. Organlsatlon A 8oard of Trustees manage the company Ihrough Its Chief Executive Officer who Is the Nominated Indivldual. The CEO'S pay and renumeration Is scrutinised by the Chalr and Trustee's annualty wlor to the start of the new financial year. Thelr performance and the flnancial performance of the charity's buslnes8 year is reviewed. The proposed comlng years budget increases are considered, and it l• ensured that pay and renumeration increaseq fnr +h- k•LV dl'e equitable across the Ciiaiihi -Id standards benchmarked against similar Charltles and Organisations. The CEO follows the sam8 process for the supporting members of the ExecutNe Leadership Team. Elaine Peck is the Company Secietary. An approprfalely qualllled, Reglslered Service Manager manages each of the company's Residential Care Homes with a Residential Operatlons Manager holdlng registratlon for one of the service8 and supporting the other registeied managers operationally. The Supported Living Services provision is covered by one Registered Operations Manager and supported by two Area leam Leaders with a Team Leader based in each Service. Managers are led by the Senlor Operatlons Team and supported by the company's central management team regarding HR. Quallty, Governance, Compliance, Flnance, Trainlng and Administration. Encompass Care, Executive Leadership Team (ELT) provldes monthly board reports lo our trustees wilh updates on department and operational activities. This ensures that our trustees are kept up to date with Iha latesl developmenls wlthln our organisation. 8oard meetings are conducted following the end of each business quarter and after the Governance Assurance Framework Committee schedule has concluded for the quarter to allow the board as committee chair8 lo hear from all govemance pillars in the charity and feedback at board accordlngly. The ELT is mada up of our CEO, Chief Operating Offlcar, our Operations Director, Quality & Learning Director and our Company Accountanl. Each of the Dlreclors head their own department as Indicated in their Director title and are line managed by the COO - Finance is led by the Company Accountsnt who Is line managed by the CEO. Going we fOard we have identlfied the need to appoint a People & Culture Operations Manager to lead Wellbeing, HR, ER, PR and H&S and to maximise people engagement so we can truly be infomed by the people involved In everything Encompass delivers. This role will feed into the COO and forms part of the Senior Management Team. The Board of Trustees has 3 formally constituted sub commlttees Finance Perfomiance Committee, People & Culture Committee and Quality and Health & Safety Committee. These are led by Trustees, supported by ELT members and Operatlons Managers where appropriate. In addition, Ihere is twi monthly newsletter to staff, circle of support and stakeholders. 4bf.lh Page 5
Encompass Care Organisation UK (formerly Encompa88 {Dornet)> Trustee Directors, Report For the Year Ended 31 March 2025 Rlsk Management Encompass Care hold a monthly meeting for our qualty, operations, and service managers to review each service, quality and compliance. training, and quality audit plans. This meeting provides us wlth an opportunity to discuss any issues and to ensure that we are all working together to maintain high standards. We hold quarterly committ88S to provide data, updates, and summaries across all aspects of our organisation. These commillees ensure Ihat we are meeting our goals and objectives, and that we are compliant wilh all regulations and standards. Our Operations Department holds weekly performance meelings with team leaders and service managers. Additionally, we hold a monthly ffinan meeting with our service managers and Operatlons Department. Encompass Care conduct annual quallty audlts to malntaln compliance with the Care Qualty Commission's Single Assessment Framework. Once our tool Is completed, it provides an action plan for manag8rs to address any identified Issues, known as Serrfice Improvement & Development plans (SIDS). We conduct an annual Tralnlng Needs Analysis (TNA) to agree on the training needs for our company. Thls is revlewed quarterly to ensure thal our staff are up to date with the latest developments and best practices in their respective fields. The Dorset Council Quality Audit Team conduct Inspectlons and any actions that are Identified are added to the quality audit tool action plan. This ensures that we are contlnuously improving and addressing any issues that arise, Encompass Care undergo regular inspections from the Care Quality Comrnission to ensure that we are meeting all regulatory requirements and maintaining high standards of quality and service. Name8 of organlsatlons wè ar• èngagod wlth or have contracts currently wlth: NHS Dorset Integrated Care Board Dorset Council Bournemoulh, Christchurch, and Poole Councll Devon Council Durham Council West Berkshire Council Brent Council Cornwall and Somerset Council OBJECTIVES AND ACTIVITIES The principal activity of the company Is to provide accommodalion, personal care, and support to adults with a learning disability and adults with enduring Mental Health needs to optlmise their abilities and enhance their quality of life, At Ihe start of 2024, the company PTovided 27 residential and respite beds in North, Central and West Dorset and Supported Livlng Services to 73 people in 15 sub localions. Our Community Outreach Service supports people in their own homes. The company Is regulated by the Care Quality Commission and the Charities Commlssion. The addresses of the locations where we operate can be found in the Reference and Adminlstrative Details section at the beginning of this document. IN Page 6
Encompass Car8 Organlsatlon UK (fomierly Encompass (Dorset)) Trustee Directors, Report For the Year Ended 31 March 2025 Our VlsSon Pioneering support in an accessible, inclusive community. Mlsslon Statement Encompass Care supports people with leaming disabilltles and those facing a period of mental ill health. We exist to enable and empower people to INe their best Ilves. Through our work, people we support can achieve Irue independence, positive wellbeing, and self-worth. Our Core Values Honesty: To always operate with transparency, falrness. and sincerity. Incluslvrty: StrNe ft)i equal opportunities and valued community presence. Dlgnlty: Empowering a sense of indivldual pride and respect. Klndness: Any act of kindness, no matter how small, can lead to great thlngs Integrlty: Uphold our principles and keep our promises We wlll celebrate 8ucce88. acknowledge Ilmltatlons, and enn••L* •irive to learn. Encompass Care are a Charty cortiW.iW•A •- trli oviding speciallst, person-centred care and support to adults and young people with a learning disability or facing a period of mental ill health across the Southwest. Encompass Care have engaged with the workforce, people we support, Iheir families and our stakeholders to collaboratively create our Buslness Strategy for 202&2028; People, Relatlonships and Connections. Encompass Care aim to provlde Ihe best care and support possible. Encompass engage with the public and our support staff for feedback to make sure we're doing everything we can to meet everyone's needs, Encompass Care use a Co-Productive approach that involves everyone we support, their families, and other stakeholders in the decision-making process and we encourage our staff to share their ideas and feedback with us on a regular basis. Encompass Care corKluct staff engagemenl surveys to see how our staff are feeling and how we can make things better. This is a key focus for us, now we have our Co-Production Team in post and with Ihe development of a new People & Culture Operalions Manager role to lead on engagemenl in all areas of the company. Overall, our Governance Assurance Framework is designed to ensure Ihal we are meeting our goals and objectives, maintaining high standards of quality and compliance. and provlding excellent service to all that are supported by us. Our Servlces Encompass Care offer a range of specialised services that are registered with the Care Quality Commission (CQC) and regularly inspected and all currently rated as 'Good.' We are established, having been operating for over 30 years, some of the people who we support have stayed with us for decades. Our services are centred around two central provisions - caring for those with learnlng disabilities and those with menlal ill health. Within those provisions we provide residential care, supported living services, respite and oulreach for those with learning disabilities and residential, supported living seNices and communty outreach for those experiencing mental ill health. Our Trustees have had regard to the Charity Commission guidance on public beneflt. This information is freely available on Ihe Charity Commission website. There are also number short inforniative training films our Trustees have been encouraged to watch. The Charitable aims of Encompass Care have continued to form a large part of the business and will continue to do so as we rnove forward. Trustees are linked into this through programmes of work as part as business as usual as both critical and supportive voices. They are ultimately responsible for its sign off. Page 7
Encompass Care Organisation UK (formerly Encompass (Dorset) Trustee Direclors, Report For the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE The performance and achievements for Encompass Care over the past year have only b88n limited by exlernal pressures, which have forced decisions in an increasingly and extremely challenging environment. The unfunded increases in National Insuran Contributions for staff have been a real source of financial pressure in 2024-2025, This has nol been the only challenge faced, it has hOvver needed very close scrutiny and added unplanned limitations to Encornpass Care aclivity. Despite this and with the thoughfful management of the ExecutNe Leadershlp Team, we are still confident in the operating model and sustainable way we are operating. Encompass Care as an organisation, contlnues to strengthen its position as care provider. The target remains to enhance its reputalion by widening its partnership working by building new relationships both regionally across the Southwest and on a natlonal level. The posrtNe relationships are fundamental to the continued success of Encompass Care. The Chlef Executive Officer has been unwavering in the ambllion for Encompass Care to work doser wlth families and th8 people we support, The success and positive impact of the Co-Production Team for the people we support, and our staff Is a real positive story that has made resounding improvements and has continued to bring a greater Insight into the way we engage wlth the people we support and thelr families. The positive reputation of the Co-Production team continues to grow and be celebrated. Sadly. due to personal commitments, Elizabeth Morris has agfeed to step down as a Trustee once we have found an alternative replacement. Although her term was only short lived, I wanted to wish her well for the future and Ihank her for her contribution and support. We are In the process of looking to appolnt additional Trustees, with key skills, which will add to the Board effectiveness. Apart from this post we also have a real alm to have someone on the Board with direct lived experience of recelving support who can lead on specific areas of work. This will add assurances to the way Encompass Care is developing and delivering care. Following on from the 2023 Recovery plan Encompass Care has carried out intemal audils and thes8 highlohled several potential changes that would improve its operalional process and be cosl saving opportunities. These change programmes are currently being implemented and while there have been some setbacks along the way, overall, the new processes ale proving to be very effective. This has been a real triumph, much down to the decision maklng and implementation of the Chief Executive Officer and the Executlve Leadership Team (ELT). Many key Staff have stepped up in their roles to support the transition to new processes, Despite all Ihe financial challenges and the continued challenging environment Encompass Care finds itself, the plans for development continue to be a priority and keeps Encompass Care in a flexib18 Position and able to react to the unexpected challenges. We are still mindful Ihat the road lo this point has been very tough and therefore everything is b8ing done to ensure suslainabllity as much as possible. We continue to look for opportunities to celebrate our dedicaled slaff and ensure the key message of how much they are valued is shared widely, The Annual Business Plan outlines the compan8 dlrection and focus until the end of the current financial year. identifying measurable, achievable goals for the business as a Charity and not-for-profft organisation. The plan is produced yearly for the Encompass Care Board of Trustees. It is reviewed and updated quarterly with a final Position Statement and key achievements for 2024 reported to the Board in April 2025. Efficiencies and systern improvements have been implemented in Ihe financial year. The Board reports. Committee recommendations and the quarterly position statements of the Annual Business Plan provide assurance, evidence quality and iobust governance confinning that we have effectively managed and overcome many challenges. Page 8
Encompass Care Organisation UK (fonnerly Encompa88 (Dorset)) Trustee Directors, Reporl For the Year Ended 31 March 2025 Corporate Objectlves by 2025 Encompass Care to be a valued, reputable, and recognised Charlty Support Provider of choice. Investing in Quality Assuran and exercising continuous service improvemenl through co-production and self4lirected support. Encompass Care to be financially sustalnable, grow revenue, focus on customer and performance managemenl, and create incentives which will increase our standing in a competitive market. Encompass Care to lead the way. increase our presence in the wider communlty, with a clear purpose. Use our new idenlty to attract and retain the best people, consistently meeting tha expectatlons of the peopl8 we support, eommlssioners and regulators. Achleve Those by: Delivering sound governance Maximislng financial efficiency and operational effectiveness Implementing digital technology and improvlng our IM&T sysl8ms Raising the profile of Encompa8s Care locally and nationally Working In Co-Production with the People We Support, Their Families and Our Staff Key Achlevemonts are Ilstsd here: Create a 2025-2028 Business Strategy that focu88e8 on 'People. Relation8hlp8 & Connections, that18 fully Informed by all those involved with Encompass Estsbllshed a Co-Production team. allowing people with Ilved experience lo be part of the leadership discussions and strategic decislons. Establish positive working relationships with the local aulhority to place oursefves as a trusted provider and critical partner, supporting their marketing intentions and our future growth. Successfully divested in underperfomiing services lo reduce overheads Successfully monllored poorly performlng services to ensure Ihey operated within budgeted remits. Agree residenllal bed and out of county rates. Resolved debl issues for monies owed to Encompass. On schedule with all creditors, paying with in all credit agreement timeframes Provide training to overseas workers from partner agency provide work placements for 24 months to support visa applications thus filling all vacancles in workforce establishment within manageable limits. Established cloud-based accountancy system to rnonitor and manage I&E with ultimate clarity allowing all departments to act wlth clear fiscal responsibility and remain within budget. Revlew the budget for accuracy and lo support management by budget holders wlth access to online software Ihrough departmental finance meelings each week. Review and plan for budgets every six monlhs 24-month budget in place Establish charity status and development of fundralsing streams. Increase visibilty and communlty plalfomi. Reduce head office overheads. Reslructure ops for stability and planning for future growth. i* Page 9
Encompass Care Organisation UK {form8rly Encompass (Dorset)) Trustee Directors, Report For the Year Ended 31 March 2025 Key Plans for the Future: Develop the People & Culture Role Creale an arxessible engagement programme that allows us to assess and refine the culture in line with what matters to people the most underpinned by our values. Embed Co-Production at every level of the Gompany Create a Wellbeing strategy Create a revised PR & Marketing strategy Develop opportunilies to maximise the relationships between Encompass, our funders & our housing providers to create opportunities for people we support and people who will require support in the future, in Ilne with the local need. Identify areas for investment In our current services - property, increased respite provislon, smaller MH services accommodation. Identify areas for inveslment outside of our current services - propety , new service acquisitions Fully funclionlng systems in place for Payroll, Time and Attendance, HR, H&S and online training. Azure migration to cloud based int8mally managed IT services with bespoke consultancy support paekage Contract harmonisation Fees for out of county and residential services to be agreed pre-march to illuminate the need for back daling funding Establlsh a team of Train the Trainer qualified people from withing Encompass who can deliver bespoke mandatory and additional training to all teams, PLANS FOR FUTURE PERIOD8 We are raising our social valua In the communlty by promoting our charity and partnering with other charities lo provide aclivilies and support to the people we support. FINANCIAL REVIEW This was the first yeaf we have been able to successfully monitor our accounts away from inhouse spreadsheets and antlquated support systems. Since Iransferring to our new platform, we have been able to monitor and review the ffinanS in each area with significantly more clarity then In years gone by. This change has been transformational, Our rates for support saw Ihe largest uplift in many years whlch was applied to all Supported Llving SeNices. Uplifts to RCH were subject to Valuing Care processes and then negotiation with the Commissioners. This was only partially a¢hieved in the year. Outreach rates are not viable for the type of Outreach support Encompass offer so the decision was made lo only offer prNate placements. Some packages are commissioned by the Gouncil at Ihe express wlsh of the individual or their circle of support. Recruitment and retention were inltially difficult in a challenging workforce market but due to the way in which we work with specialist 'partner' agencies, we have agreed Ts & Cs favourable to both parties and are able lo afford the agency use with in our budgeted staff costs. The 'unplanned' use of agency and hours over used to cover sickness & absence is now our highest risk re staffing costs though is monitored well wilh cost analysis and attendance improvement conlrols from Ops & HR. Work will be ongoing as we aim to allgn our contacts to harmonise the Ts & Cs of all workers and to reduce areas for absence benefits to be misused, Page 10
Encompass Care Organisation UK (formerly Encompass (Dorset)) Trustee Directors, Report For the Year Ended 31 March 2025 Our income this year was £8,392k from charitable activilies (2024: £8,301 k). income went up but our service provision was made smaller due lo smaller Outreach provision. Our investment loss was £1.4k {2024 gain.. £18k) and we had donations of £6.9k (2024: £2k). Our occupancy rate during the year was 88.4Vo (2024: 87.50h) for supported living and our residential services. Our occupancy rate for our respit8 services at Encombe, Dorchesler was 71 % (2024: 69%>. We conlinue to work hard to fill vacancies as they have a significant impact on our bottom lin8. Increase in costs, specifically the National Mlnimum Wage, and increases in our hourfy support rates only being for SLS wh118t we have to pay staff equltably, conts'nue to wt pressure on our margins. This year we had incoming resources of £188k (after inclusion of investment revalualion) compared to incoming resources of £113k in the prior year. The difference was mainty due divesting In underperforming servlces in the lasl 2 years, aligning the agency agreements with our partner agencies allowing us to operate agency costs within our payroll budget. Cash al year end was £351 k (2024: £419k). The surplus in the year meanl cash from operatlng activities was able to replenlsh our cash balance. There were no withdrawals from our investments in order to malntain our cash levels. Our investment advisers continue to take a cautious approach lo our investment portfollo durlng the year. Our Investments were re-valued at year end with an decrease of £1.4k compared to the prior year. At the year-end, our investments were valued at £383k (2024: £385k). Our balance sheet position has improved with net assets at the year-end of £787k (2024: £599k). The change is due to the surplus in the year. Investment Power8 and Pollcy Encompass has a cautiOU8 attltude to rlsk but wishes to make the most of its cash reserves. Encompass, investmenl advisors, Charles Slanlay, manage all investments and advise the company of any changes that should be made. Any major changes or wlthdrawals are approved at Board level. The investmenl portfolio advised by Charles Stanley on Encompass, behalf is low rlsk and comprlses UK Index Llnked Glfts, varlous Unil Trusts. and low rlsk Equities. We have carried out due diligence of our investmenls and continue to monitor that they do not become a conflict of Interesl. Page 11
Encompass Care Organisation UK (fomierly Encompass (Dorset)) Trustee Directors, Report For the Year Ended 31 March 2025 Trustees. Responslbllltles In Relatlon to the Flnanclal Statements The trustees (who are also directors of Encompass Care Organisation (UK) for the purposes of company law) are responslble for preparing the Trustees, Report (Incorporating the directors, report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Slandard 102: The Flnaneial Reporting Stsndard applicabl8 in the UK and Republic of Iraland (United Kingdom Generally Accepted Accounting Practice). Company law requlres the trustees to prepare financial statemenls for each financial year which glve a true and fair view of the stale of affaifs of the charitable company and of the Income and expenditure, of the charilable company for that period. In preparing these financial slatements, Ihe trustees are requlred to: selecl suitable accounting policies and then apply them consistently. observe the rnethods and principles in the Charities SORP. make Judgments and accounting estimates Ihat are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financlal slatements, and prepare the financial statements on the going concern basis unless it is inappropriate to presume thal the charitable company will continue in business. The trustees are responslble for maintalnlng proper accountin9 records which disclose with reasonable accuracy at any time the financlal position of the charitable company and enable them to ensure that the financial statements comply with Ihe Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for Ihe prevention and detection of fraud and other irregularlties. The truslees are responsible for the maintenance and integrity of the corporate and financial infom)ation included on the charitable companvs website. Leglslation in the Unlted Kingdom governing the preparation and disseminalion of financial statements may dlffer from legislalion in other jurisdictions. This report has been prepared In accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities, and in accordance with the provisions applicable to companies subject to Ihe small companies, regime. Approved by the board on and signed on their behalf by: D Corbln Chair of Trnsle8S Page 13
Encornpa88 Care Organlsatlon UK (fomierly Encompass (Dorsetl) Trustee Directors, Report For the Year Ended 31 March 2025 Roservos Pollcy Given that our alm is to support people with learning disabilities and mental ill health needs to live fulfilled and empowered lives, our Reserves Policy aims to ensure our work is prole¢tèd from the risk of disruption at short notice due to a lack of funds, whilst at the same time ensuring we do not retain income for longer than required. As part of effective fiscal managemenl, we hold reserves to ensure we Gan manage: Fiscal impact of risk. There are a range of risks we face, includlng the risk of an unforeseen drop in income due lo the loss of support to people or unlxjdgeted Increases in expenditure. Working capital. Much of our working capital is readily available as cash items, however, there are instances where slgnificant amounts of debtors remain unpaid due to differences between the amount invoiced and the amount considered due by the customer. To ensure that there Is no signlficant disruplion to our charltable activilies, holding appropriate reserves will enable Ihe organisatlon to respond 10 any unforeseen reductlon In Income (for example death of someone we support), or addilional expendlture (for example when proJecl8 overrun, or unplanned events occur). We have based our projections for the appropriate level of reserves we require on the basis that the reseNes in our target range would provide short-term solutions until long-terrn solutions can be established. A revlew of Ihe flnanclal rlsks we face Is monitored on an ongoing b8SiS and our assessments of the possibl8 fiscal impact of those risks have been incorporated Into the reserves range we have calculated. Our calculaiion of requlred reserves, considering the above noted specifications, is that we require £200k for fiscal impact of risk and £200k for working Ca181. Slarting at thls level, our target range for reserves is £400k £600k - wlth the additional £200k representing approximately 2.50/0 of annual expenditure. The Board of Trustees consKlers that this target range provides sufficoent flexibility in the context of operational requirements, and for an organisation of our size and complexty. The free reserves of the charity as of 31 March 2025 were £886k (unrestricted reserves of £780k, less fixed assets of £94k). This sits wlth in our reseNes range. Page 12
Encompass Care Organisation UK (fomierly Encompa88 (Dorset)) Independent Auditors, Report to the Members and Trustees For the Year Ended 31 March 2025 Oplnlon We have audited the financial statements of Encompass Care Organisation UK (the 'charitable company,) for the year ended 31 Marth 2025, which comprlse the Statement of Financial Activities. Balance Sheet and Notes to the Financial Statements, including a summary of significant accounling policies. Th8 financial reF)Orting framework that has been applied in their preparation is applicable law and United Kingdom Generalty Accepted Accounting Practlce, including Financial Reporting Standard 102., The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generalty Accepted Accounting Practice). In our opinion the financial statements., give a true and fair view of the state of the charStable company's affairs as at 31 March 2025 and of its incoming resources and application of resources for the year then ended; have been properly piepared in accordance with Unlted Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audlt 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 Ihe audit of Ihe 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 UK, including the FRC'S Ethlcal 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. Concluslons rnlatlng to golng concern In auditing the financial statements, we have concluded Ihat the trustee's 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 Identllled any material uncertalnlies relating to events or conditions that, individually or collectively, may cast significant doubt on the enlty's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue. Our responsibilities and the re8ponsibS1itl8s of the directors with respect to going concem are described in the relevant sections of this report. Page 14
Encompass Care Organlsation UK (formerfy Encompass (Dorset)) Independent Auditors, Report to the Members and Trustees For the Year Ended 31 March 2025 Other Infomiatlon The trustees are responsible for the other information. The other information comprlses the information included in the Trustees, Report, other than Ihe financial statements and our auditor's report thereon. Our opinion on the financlal statements does not cover the other information and, except to the extsnt otheISe explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. In connectlon with our audit of the financial statements, our responsibility is to read the other infomiation and, in doing so, consider whether Ihe other Informatlon is materially Inconsistent with the financial slatements or our knowledge obtained in the audit or otheise appears to be materially misstated. If we Myentify such material inconsistencles or apparent material misstatements. we ale required to determlne whether there Is a materlal misstalement in the financial statements or a materlal misstatement of the other information. If, based on Ihe work we have parfoimed, we conclude that there is a material misstatement of Ihis olher information, we are required to report that fact. We have nothlng lo report in thls regard. Oplnlon on other matter prescrlbèd by the Cornpanlos Act 2006 In our opinion, based on the work undertaken in Ihe course of the audit: the information given in Ihe Truslees, Report, which includes the Directors, Report prepared for Ihe purposes of Company law for the financlal year for which the financial statements are prepared is consistent with the financial statements; and the Directors, Report included within the Trustees, Report have been prepared in accordance with applicable legal requirements. In the Ilght of our knowledge and understanding of the charitable company and its environment obtained in the course of the aLKlit, we have not identified material misstatements in the Directors, Report included within the Trustees, Report. Matter8 on whlch we are requlred to report by exceptlon We have nothing to report in respect of the following matters where Ihe Compan5es Act 2006 requires us to report to you Of, in our opinion: adequate and proper accounting records have not been kept, or returns adequate for our audft 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 truslee8' remuneration specified by law are not made. or we have nol received all the information and explanations we require for our audit, the Irustees were not entided to prepare the financial statements in accordance with the small companies. regime and take advantage of the small companies, exemptions In preparing the Truslee Directors, Report and from Ihe requirement to prepare a Strategic Report. Re8pon8ibilltles of trustses As explained rnore fully in the Statement of Trustees, Responslbllltles set out on page 11. 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 ststements and for being satlsfied that they give a true and falr view. and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from materlal misstatement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disdosing, as applicable, matters related to going concern and using the going concem basis of accounling unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic altemative bul lo do so. Page 15
Encompass Care Organlsatlon UK (formerly Encompass (Dorsety) Independent Auditors, Report lo the Members and Trustees For the Year Ended 31 March 2025 Audltor's responglbllltles for the audlt of the flnanclal statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are fr88 from malerial 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 Ihat 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 coukl r8asonably be expected to influence the economic decisions of users taken on the basis of these financial statemenls. Irregularilies, Including fraud, are instances of non-compliance with law8 and regulalions. We design procedures in line wilh our responsibilities, outlined above, to detect material misstatemenls in respect of irregularities, including fraud. The extent lo which our procedures are capable of delecting irregularities, including fraud is detailed below: The extent to whlch the audlt was con81dered capable of detectlng Irregularltle8 Includlng fraud Our approach to identifying and assessing the risks of material misstalement in respect of irregularitles, including fraud and non-compliance with laws and regulations, was as follows.. the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognlse non-compliance with applicable laws and regulations., we identified the laws and regulations applicable to the company through discussions wlth management, and from our commercial knowledge and experience of the charity sector. we focused on specific laws and regulatlons which we considered may have a direct material effect on the financi81 statements or the operations of the company, including Ihe Companies Act 2006, Charity SORP FRS 2019, employment, data protection, health and safety leglslabon and CQC registralion; we assessed the exlent of compllance wlth the laws and regulations identified above through making enqulries of management and inspecting legal correspondence., and identified laws and regulations were communicated withln the audit team regularly and tha team remained alert to instances of non-compllance throughout the audit. We assessed the susceptibilty of the company's financial statements to material misstatemenl, including obtaining an understanding of how fraud might occur, by: making enquiries of management as to where they considered Ihere was susceptibility to fraud, their knoedge of actual. suspected and alleged fraud; and considering Ihe internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we: performed anatytical procedures to identify any unusual or unexpected relationships; tested journal entries to identify unusual transactions; assessed whether judgemenls and assumptions made in determining the accounting estimates were indicative of potential blas- and investigated the rationale behind signfficant or unusual transactions. Page 16
Encompass Care Organlsatlon UK (formerly Encompa88 (Dor8et)) Independent Auditors, Report to the Members and Trustees For the Year Ended 31 March 2025 In response to the risk of irregularities and non-compliance wfth laws and regulations, we designed procedures which included. but were not limited to: agreeing financial statement disclosures to underlying supporting documentatlon; reading Ihe minutes of meelings of those charged with goveman¢e' enqulring of management as to actual and potentlal litigation, claims and breaches of relevant legislation; and reviewing correspondence wlth the Charity Commission and other relevant regulators including the company's legal advisors and insurers. There are Inherent Ilmftatlons In our audit procedures described abov8. Th8 more removed that laws and regulations are from financial transactlons, 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 regulation8 to enquiry of U)e directors and other management and the inspection of regulatory and legal correspondence, If any. Material rnisstatements that arlse due to fraud can be harder to detect than those that arlse from error as they may Involve deliberale concealment or collusion. A further description of our respon8ibilities for the audil of the financlal statements is located on the Financial Reporting Council's website at ww.frc.org.uklauditorsresponsibilities, This description forms part of our auditor's report. Other mattern In forming our oplnion on the financial statements, which is not modified, we note the prior period financial stalements were not audited. Consequently, International Standards on Audltlng (UK & Ireland) require the audltor to state that the corresponding figures contained within these financial ststements are unaudited. Use of our report This report Is made solely to ttr 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 Ihe charitable company's members and truslees those matters we are requlred to state to them In an auditor's report and for no other purpose. To the fvllest extent permitted by law. we do not accept or assume responsibility to anyone other than the charitable company and Ihe charilable company's members as a body and the charitable company's trustees as a body, for our audit work, for thls report, or for the opinions we have formed. Michelle Ferrls Bsc (Honsj FCA DChA (Senior Statutory Audltor) for and on behalf of Albert Goodman LLP Chartered Accountants Statutory Auditor Goodwood House Blackbrook Park Avenue Taunton Somerset TA12PX Date: .2..7.110130,.>. £ Pag8 17
Encompass Care Organlsatlon UK (formerly Encompass (Dorset)) Statement of Financial Activities (including an Income and Expenditure account) For the Year Ended 31 March 2025 Unrest- rlcted Funds Rest- rlcted Funds Unre8t- rlcted Funds Rest- rlcted Funds Total 2025 Totsl 2024 Notes Income from: Donations and general grants Charltable actlvltles Investment Income 4.869 8,367,107 18,470 1,996 6,865 2.120 8.367,107 8.281,938 18,470 17,363 2.120 8,281,938 17,363 Total Income 8,390,446 1.996 8,392,442 8,301,421 8,301,421 Exp•ndlture on: Charitsble 8XP8fKliture 8,202,023 878 8.202,901 8,172,732 8,172,732 Total expendltur• 8,202,023 878 8.202,901 8.172,732 8,172,732 Not (•xp•ndltur•)Iln¢om• beforo tran8hr8 188.423 1.118 189.541 128,689 128,689 Net (lossygaln on Investments Net {lossVgaln on asset disposal Transfar between lunds (1.420) (1,420) 16,090 (31,5611 16,090 (31,561) 11 Nei mov•m•ni In fund$ 187,003 1,118 188,121 113,218 113,218 Reconclllatlon of funds Fur)d balances at 01 Aprll 2024 S93.358 5,434 598,792 480,140 5,434 485,574 Fund balances at 31 March 2025 11 780,361 6,552 786,913 593,358 5,434 598,792 The results for Ihe year derive from continuing actlvllies and there are no galns or losses other than those shown above. The statement of financial activities incorporates the income and expenditure account. Page 18
Encompass Care Organlsatlon UK (fonnerly Encompass (Dorset)) - Company Reglstrallon Number: 02526640 Balance Sheet As at 31 March 2025 Notes 2025 2024 Flxed assets Tangible fixed assets Investments 93,701 383,296 87,981 384,716 476.997 472,697 Current assets Debtors Cash at bank and In hand 554,110 351,026 481,840 418,641 905,136 900,481 Credftors Amounts falllng due within one year {558,220) (727,386) Net current assets 346,916 173,095 Provlslon8 10 (37,000) (47,000) {37,000) {47,000) Not assets 786,913 598,792 Funds Unrestrlcted funds General funds 11 780,361 593,358 780,361 593,358 Restrlcted funds 11 6,552 5,434 Total charlty fund8 786,913 598,792 These accounts have been prepared and dellvered in accordance with the special provisions relating to small companies wlthln Part 15 of the Companies Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). pproved by Board of Trustees for issue on . £Trl.iol.2oifand slgned on their behalf by: D Cort)in - Chair G Usrnar - Trustee Page 19
Encompass Care Organisation UK Iformerly Encompa88 (Dorset)) Cash flow statement For the Year Ended 31 March 2025 Total 2025 Total 2024 Notes Cash flow8 from operatSng actlvltl Net movemants in funds for the year Adjustments to cash fiows from non•cash items: Depreciation and amortisation (Gain)Iloss on listed investments (Profit)Iloss on sale of fixed assets Finance income 188,121 113,218 34,723 1,420 50.021 (16,090) 31.561 (17,363) (18.470) 205,794 161.347 Working capital 8dJuslment8 (Increase)Idecrease in debtors InGreasel(decrease) in creditors (72,270) (179.166) 188,437 (26,233) Net cash flow from operations (45.642) 323,551 Cash flow8 from Investlng actlvltles Interest received Acquisitions of tangible assets 18,470 (40,443) 17.363 (31,114) Net in¢reasel(decrease) in cash and cash equlvalents (87,615) 309.800 Re¢onclllatlon of not debt Cash and cash equivalents at the beginning of the reporting period Net (decrease)lincre8se in cash and cash equivalents 418.641 108,841 (67,615> 309,800 Cash and cash equivalents at the end of tha reporting period 351,026 418,641 Page 20
Encompass Care Organlsatlon UK (formerly Encompass (Dorsetl) Notes to the Financial Statements For the Year Ended 31 March 2025 Ac¢ountlng Pollcles General Infonnatlon and basls of accountlng Encompass Care Organisation UK Is a company limited by guarantee incorporated in the Unfted Klngdom under the Companies Act. The maximum liability of each membar is limited to £1. The address of the registered office Is given on page 2. The nature of the charity's operations and its principal activlties are set out in the Trustees report on pages 4-13. The financial statements have been prepared in £ sterling on the historical cosl basis and in accordance with accounting and reporting by Charities: Statement of Recommended Pracllce applicable lo charlties preparlng their accounts in accordance with the Financlal Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)- (Charities SORP (FRS 102)) and the Companies Act 2006. The charfty meets Ihe definition of a public benefit entity under FRS 102. Assets and liabilitles are inltially recognlsed at hlstorical cost or transaction value unless otheise stated in the relevant accounling policy. 1.2 Income All income Is Included in the Statement of Flnancoal Actlvltles when the charity is entitled lo the income, any performance condilions allached to the items of income have been met and the amount can be quantrfI with reasonable accuracy. The following specific policies are applied to particular categories of Income. The valuation of donaled s8Nices is not quantified within the Statement of Financial Activities. Income from grants, relating Io 8peclfically the provl8ion of goods or serylces as part of charitsble activitles or servlc88 lo clients are included in full In the Statement of Flnancial Actlvlties when receivable and in Ihe period in which they relate 10. Grants are deferred when the monles have been received in advan of the period in whlch they relate to. Income from charitable activities for fee income Is reeognised at the time the seryice is provided. Other trading activities income, including rental income, is included in the period In which the charity Is enlitled to receipt, it is probably that economlc benefits wlll flow to the entity and the amount can be rellably measured, Investment income is included when receivable. 1,3 Interest recelvable Interest on funds held on deposit Is included when recelvable and the amount can be measured reliably by the charlty; this is normally upon notifi¢alion of the interest paid or payable by the Bank. Golng Concern The trustees assess whether the use of going concern is appropriate l.e. whelhef there are any material uncertainties related to events or condltions that may cast significanl doubt on Ihe ability of the charity to continue as a going concern. The trustees make this assessment In respect of a period of at least one year from the date of authorisalion for issue of the financial statements and have concluded that the charity has adequale resources to continue in operational existence for the foreseeable future and there are no material uncertainties aboul the charity's ability to continue as a going concern. Ihus they continue to adopt the going concern basis of accounting when preparing the financial statements. P8ge 21
Encompass Care Organlsation UK (formerfy Encompass (Dorset)) Notes to the Financial Statements For the Year Ended 31 March 2025 Government grants Government grants are accounted for when unconditionally due and reasonable assurance can be gained that it will be receN8d. Where funds are received In advance, for a specified period, these funds are deferred and recognised in the period to which they relate, Where funds have not been received in a specified period, these funds will be accrued in debtors and recognised in the period to which they relate. Not all grants received have conditions and performance indicators attached, where this is the case, the income Is Included within donations. Performance related grants are included within Charitable Aclivilies income. Donated servlces Ir) accordance with the Charities SORP (FRS 102), unpaid volunteer time is not recognised in the financial statements. Please refer to the Trustee Directors, Report for more informallon about their contribution, Expendlture Expenditure is recognised on an accwals basis as a liabllity is incurred. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services to its clients. Direct costs are allocated to such actlvilies and those costs of an indirect nature necessary to support them are shown as contrlbutions to core expenditure. Other support costs Include Ihose costs associated wilh meeting the constitLrtlonal and stalulory requirements of the charity. 1.8 Tanglble flxod assets Depreciation is Gal¢ulated to wrlte off the cosl of fixed assels over their estimated useful Ilves at the following rate:. Leasehold property Fixtures and fittings Computer equipment Motor vehicles - 10 /0 per annum - 200/0 per annum - 330A per annum - 250/0 per annum Fixed assets are valued al cosl less depreciation. No assets are capitalised under £500. Fixed assets are reviewed annually for impainnent. Debtors Accrued income comprises amounts due from funders and is recognised when the charity is entitled to the grant. receipt is probable and the amount can be measured reliabty. Prepaymenls are valued at the amount prepaid. Page 22
Encompass Care Organlsatlon UK {formerty Encompass (Dorset)) Notes lo the Financial Slatemenls For the Year Ended 31 March 2025 1.11 Cash at bank and In hand Cash at bank and in hand comprise cash on hand and call deposts, and other short-lerm hlghly liquid inveslments that are readily convertible to a known amount of cash and are subject to an insignificant rlsk of change In value. 1.12 Credltors Creditors and provisions are reeognised where the charity has a present obllgalion resulting from a past evenl thal will probably result in the transfer of funds to a third party and the amount dua to settle the oblYJation can be measured or estimated reliabty. Creditors and provisions are recognised al their settlemenl amount. 1.13 Taxatlon The company is a registered charity and is thar6fore nol liable to corporation tax to the extent that income and gains are applied to the charitable objectlve8 of the charity. 1.14 Penslon contrlbutlons The charity operates three different penslon schemes: i) NHS Pension Scheme This scheme is only available to those staff that transferred from the local Health and Social Authorlties. 11 Is a defined benefrt scheme, with benefits depending on final salary and years of service and contributlon. The NHS Pension scheme 18 a multi-employer defined benefit 8chem&. The Trustees are unable to confirm the charlty's Share of the underlying assets and liabilities of the NHS Pension scheme and therefore the scheme is accounted for as defined contribution scheme. Defined Contrlbution Scheme Thls scheme is operaled and administered by Aviva on behalf of the Charlty. Auto Enrolment Scheme Thls scheme is operated and administered by The Peoples Penslon on behalf of the Charity, Details of employee and ernployer conlributions to these schemes are set out in note fouf of Ihese financial ststements. 1.15 Allocatlon of costs A pre-determined amount of overhead expendlture on each yoject is calculated and transferred from Ihe project to overheads as a contribution. Page 23
Encompass Care Organisatlon UK (fomièrly Encompass (Dorset)) Notes to the Financial Statements For the Year Ended 31 March 2025 1,16 Fund accountlng General funds are unrestricted funds recaivable or generaled for the objects of the charity without further specified Purpose and are available as general funds. Designated funds are unrestrfcted funds eamiarked by the Trustees for particular purposes. Restricted funds are to be used for speclfic purposes as laid down by the donor. Expenditure which meets this criterion is charged to Ihe fund, together with a fair allocation of management and support costs. 1.17 VAT Tha charity is not VAT registered and therefore all costs are Incluslv8 of VAT. 1.18 Flnanclal Instruments The charity only holds baslc financlal Instruments as defined In FRS 102. The flnanclal assets and liabilities of the charity and their measurements are as follows: Flnancial assets - trade and other debtors are basic financial instwments and are debt instruments measured at amortised cost, Prepayments are not financial instruments. Cash at bank- Is classified as a basic financlal instrumenl and Is measured at face value. Flnancial liabilities - trade creditors, accruals and other credilors are financial instruments, and are measured at amortised cost, Taxation and social security are nol included in the financial instruments dlsdosure definitlon. Deferred Income is not deemed to be a financial liability, as the cash settlemenl has already taken place and there is an obligation to deliver serrfices rather than cash or another financial instrument. Page 24
Encompass Care Organisation UK (fonnerly Encompass (Dorset)) Notes to the Financial Statements For the Year Ended 31 March 2025 Charltsbl• actlvltles Unr¢- 8lrlGted funds Unr•- ¥trIGted Restrl¢t•d funds funds R•$trS¢t•d funds Total 2025 Total 2024 F•0 Ineome Supported Ilvlng Outreach Respite Resldentlal care SLS Agency 5,386,984 44,973 1,012,603 1,454,215 341,840 5,386,984 44.973 1,012,603 1,454,215 341,840 5,143,132 114,533 954,459 1.417,992 505,304 5,143,132 114.533 954,459 1,417,992 505,304 8,240.615 8,240,615 8.135.420 8.135.420 Oth•r Incom• Rental income Houslng management Other 99,016 22,218 5,258 99,016 22,218 5,258 99,561 24,721 22,236 99,561 24,721 22,236 8,367.107 8,367,107 8,281,938 8,281,938 Where grants are received in advance, for a specified period, these funds are deferred and recognised in the period to which they relate, Investment Income Unr•• 8trlct•d lund8 Unr•. •trlct•d R•8trfct•d funds funds RMtrfct•d funds Total 2025 Total 2024 Bank interest 18,470 18,470 17,363 17,363 P8g8 25
Encompass Care Organisation UK (formerfy Encompass {Dorset>) Notes to the Financial Statements For the Year Ended 31 March 2025 Charltable expendlture Unre- strlcted funds Unre- strlcted Restrfcted funds funds Restrlctsd funds Total 2026 Totsl 2024 Charltable actlvltles Staff costs Agency costs Facilitation of support Motor and trav81 Insurance 5,281,745 1,525,301 533,569 28,938 51,881 9,051 19 5,281,745 1,525,301 533,569 28,938 51,881 9,051 19 4,914,026 1,881,293 473,501 32,035 45,842 20,547 2,385 4,914,026 1,881,293 473,501 32,035 45,842 20,547 2,385 Recruitment Bad debt write off 7,430,504 7,430,504 7,369,629 7,369,629 Support costs Staff costs Depreciation Amortlsatlon Training Communication8 Head office costs Fees paid to auditors for audit 408.592 34.723 408,592 34,723 459,205 35,712 14,309 16,316 31,202 183,750 459,205 35,712 14,309 16,316 31,202 183,750 17,291 30,352 217,463 17,291 30,352 218,341 878 21,900 21,900 22,020 22,020 Fees paid to auditors for accountancy services Legal and professional 4,260 36,938 4,260 36,938 7,698 32,891 7,698 32,891 771.519 878 772,397 803,103 803,103 Totsl funds 8.202.023 878 8.202,901 8,172,732 8,172,732 Page 26
Encompa88 Care Organ18atlon UK (fomierly Encompa88 IDornet)) Notes to the Financial Statements For the Year Ended 31 March 2025 Employees and employment CO8t8 2025 2024 Wages and salaries Employerfs Nl Pension contribution8 5,208,788 387.854 93.695 4,879,858 386,835 106,538 5,690,337 5,373,231 Employees and employment costs (contlnuedl Defined contribution nsio Employee contributions lo Ihe NHS Penslon Scheme are set between 5% and 9% dependlng upon their individual pensionable salary. Contributions towards the Friends Provident Pension scheme are variable and The People's Pension (auto enrolrnent) schemes were 30/0. Encompass contributes 14.38Vo to the NHS scheme, between 30/0 and 5% to Frlend8 provident and 20/0 to The People's Pension. The company operates a defined contribution pension scheme. The pension cost charge for the year represents contrlbutlons payable by the company to the scheme and amounled to £93,695 (2024: £106,538). As at the year end, amounts tolalllng £18,602 (2024., £18,643) were owlng to the scheme and are induded in creditors due in less than one year. Number of employees whose annual emoluments casame within the following ranges: £70,000 to £79,999- 1 (2024.. 1) £80,000 to £89,999- 1 (2024.. nil) No remuneration was paid to any Trustees during the year <2024: none). Expenses totalling £197 were reimbursed to 1 Trustee during the year {2024: 1 truslee £108). The key management personnel of the charity are considered to be the Chief Executlve. The total costs to the charity of employee beneffts for the key management personnel were £84,996 (2024: £73,181). The average monthly head count was 196 staff (2024: 207 staffj. Page 27
Encompass Care Organlsation UK (formerly Encompass {Dor80t)) Notes to the Financial Statements For the Year Ended 31 March 2025 Tanglble flxed assets Flxtures, f5tt1ngs & equlpment Leasehold property Plant & machlnery Total Cost As at 01 April 2024 Additions Disp08als 6,048 5,723 9,450 308,461 34,720 (6,618) 323,959 40,443 (6,618) As at 31 March 2025 11,771 9,450 336,563 357,784 Depreclatlon As al 01 April 2024 Charge for year Elimlnation on disposal 6,048 167 613 2,363 229,317 32,193 (6,618) 235.978 34,723 (6,618) As at 31 March 2025 6,215 2,976 254,892 264,083 Net book valuo As at 31 March 2025 5,556 6,474 81,671 93,701 As at 31 March 2024 8,837 79,144 87,981 Page 28
Encompass Care Organisatlon UK {formorly Encompass (Dorset)) Notes to Ihe Financial Statements For the Year Ended 31 March 2025 Investments 2025 2024 Balance blfwd Sale of investments Gain l {Loss) on Investm8nts 384,716 368,626 (1,420) 16,090 383,296 384.716 Debtors 2025 2024 Trade debtors Prepayments 483,959 70,151 443,512 38,328 554,110 481,840 Credltor3.' Amounts falllng due wlthln one year 2025 2024 Trade creditors Social security arKI other laxes Other credltors Accruals & deferred Income 267,295 111,094 8,625 171,206 324,745 103,180 16,573 282,908 558.220 727.386 Def?rred Income 2025 2024 Deferred income 8t 01 April 2024 Released from previous years Resources deferred in the year 67.225 (7,796) 3,084 61,931 (12.703) 17,997 Doferred income at 31 March 2025 62,513 67,225 Income has been deferred in relation to funding received in advan of the service being dellvered. Page 29
Encompass Care Organl8ation UK (fomierly Encompass (Dorset)) Notes to the Financial Statements For the Year Ended 31 March 2025 10 Provisions 2025 2024 Property and dilapidations 37,000 47,000 37,000 47,000 11 ststement of funds Balan¢• 01.04.24 Balance 31.03.25 Incomo Expèndltur• Transforn GalnllLo881 General unreslricted funds 593,358 8,390,446 (8.202,023) (1,420) 780,381 Total unr•8trfcted lund• 593.358 8.390.446 (8,202,023) {1,420) 780,361 R•8trfctod funds Ravdey refurbishment reserve 5,434 1,996 {878) 8,552 Total r•strl¢ted funds 5,434 1,998 (878) 6,552 Total fund8 598,792 8,392,442 (8,202,901) (1,420) 786,913 Statement of funds . prlor year Balance 01.04.23 Balance 31.03.24 Income Expendlture Transfers Galnl(Loss) General unreslricted funds 480,140 8,301,421 (8,172,732) (15,471) 593,358 Total unrestrlctsd funds 480,140 8,301,421 <8,172,732) <15,471) 593,358 Restrlcted fund8 Rawley refurbishment reserve 5.434 5,434 Totsl restrlcted funds 5,434 5,434 Totsl funds 485,574 8,301,421 (8,172,732> {15,471) 598,792 Page 30
Encompass Care Organisation UK (formerly Encompass (Dorset)) Notes to the Financial Statements For Ihe Year Ended 31 March 2025 12 Analysls of net assets between fund8 Unr•- Strf¢t Restrlcled funds funds Unr•- strklod Restrfctsd funds funds Total 2025 Total 2024 Flxed assets Current assels Current liabilities 476.997 898,584 {595,220) 476.997 905.136 (595,220) 472,697 895.047 {774,386) 472,697 900,481 <774,386) 6,552 5.434 780,361 6,552 786,913 593,358 5,434 598,792 13 Flnanclal commltments At 31 March 2025 Ihe charity was committed to making the following payments under non-cancellable operating leases: 2025 2024 Land and bulldlng8 Land and bulldlng8 Oth•r Other Less than 1 year 2-5years Greater than S years 142,815 520.804 215.749 150,996 533,982 333,816 879,168 1,018,794 14 Company Ilmlted by guarantee The company was incorporated as a company limlted by guarantee and has no share capital. The guarantee to the company is £1 per member on Ihe winding up of the company. At 31 March 2025 the company had four members and Ihe total amount guaranteed was therefore £4. Page 31
Encompa88 Caro Organisatlon UK (formerly Encompa8s (Dorset)) Notes to the Financial Statements For the Year Ended 31 March 2025 16 Flnanclal Instruments 2026 2024 Financial assets measured at fair value through income and expendlture account Financia5 assets th81 are debt instruments measured at amortlsed cost 383,296 384,716 834,985 862,153 1.218,281 1.246.869 Flnanclal liabilities measured at amortised c08t 421,613 604,001 421,613 604,001 Income Expense Net galn8 Net1088es 2025 Financial assets measured at falr value through Income and expenditure account Financial assels measured at amortised cost Flnanclal liabilities measured at amortised cost 18,470 1,420 18,470 1,420 2024 Flnancial assets measured al fair value through income and expenditure account Financial assets measured at amortised cost Financial liabilities measured at amortised cost 17.363 (16,090) 17,363 (16,090) Page 32