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 le￿1ve 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 fO￿ard 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 hOv￿ver 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 compan￿8 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 ffinan￿S 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 Ca￿181. 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 othe￿ISe
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 othe￿ise 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
kno￿edge 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 othe￿ise 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 quantrf￿I 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