2026-03-31-accounts

REGIsfERED COMPAIIY NUMBER: 02666602 (Tngland and Wales) REGISTERED CHAWTY NUMBER: IIIIVd195 Report of the Trnstees And Financial Stgtements for the Year Ended 31 March 2026 for INDIVIDUAL CARE SERVICES BK Plus Audit Lirriited 59-61 Charlotte Street St P)ul$ Squwe Binningham West Midlands B3 IPX

IN'DIVIDUAL CARE SERVICES Cortttnts of thÈ fiinancial Statements (or the Ytthr Ertdtd 31 Mar¢h 2026 Pagè Report of the Trustee5 Report of the Independent Auditors 9 to 12 Statement of TrinAncial Attivities Balance Sheet 14 Cash Flow Statemeiit Notes to the CAsh f4low St#t¢merht 16 Notes lo the Finantial Staterntnts 17 to 27 I)etatled Slalement of Finantial Activities 28

INDIVIDUAL CARE SERVICES Report ofthe Trustees for the Year Ethded 31 March 2026 The tsustees who arc also d]re¢￿rn of the charity for the purposes of the Companies Aa 2006, present their reFrt)rt with the finonGial sl#t¢Tnents of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Rew>rtin8 by Chariti¢5'. Statement of Recommertded Practicc epplicable to ¢hariiies pry￿7ng their accounts in a¢cord3ncc with the Financial Reporting Siand¥d applicable in the UK and Republi¢ of Jreland (FBS 1021 l¢ffe¢tive l Jartuary 20191. This atmual report contain5 a Direcrol$ Ret￿ as required by Company Law. OBJEcrtVES AND AcfiviTtES The objects of the charity 15 to provide support in the com]nuniry for adults with a primary diagnosis of leaming disabilities, AutL5zn, physical disabililitt and rncntsl health difficulties. Our skills and expErtis¢ also extend to the sccondary n¢¢¢ts of irtdividuals w¢ support. this oft¢n includes sensory need5 wjd beh4viours thai may ¢hallengc. The support is provided thmugh multiply streams. this itlcludes IoDg-iem residential care homes cornmuniry-based domiciliary care service, Supported living se￿ic¢S and day opportynities. As a regi5ter¢d provider with the CQC, we provide persortal cère to the highest standards. Our f(w i8 removing the barrie￿ betwe¢n those we support and the cotnmunities they live in. developiDg our 5UPFX)rta livitig selvices across th¢ Midlands to meet that objective ond pTomotin8 independence. The ttustee5 have paid dlle regaTd to guidan¢e iSs￿d by the C1￿]ty Commission in d￿]dIng what xtivttie5 the chanty undertakes. Page I

INDIVIDUAI.C.ARI SF,RVICES Report of the Trustees for the Yeai. Li nded 31 March 2026 STIL4TEGIC. ￿poRT Achievctncnts aiid i)erfornJ2nte The charity's primary obj¢clive remains to cn5urc Ili¢ slabililyy SU5tainabilily, and nngoing viability of it5 existing seroices while identifying OP￿rtUnitIeS for futurc growth, devclopmcnl, and cnhi£ ncetntnl through investment in both Ihe people we support and OLir workforce. Al the beginning ot. the 2025-2026 Iinancial yetr, the Board of Truste&8 and the C.hi¢f Executive o￿l¢tr ICEOI ￿nd￿tOok a compi'chensivc rcvicw of Ihc organisaiion's business plan and finBncTal for¢ca%t%. Following th15 rcvicw. the overall stt"Htegic dircction of the chariry reinained iinchanged. Financipll perfortnan¢¢ during 2025-2026 continutd thc posilivc trajectory es12blished Since 2020-2021, delivering susi8ined year-on-year growth and reinfoTGing the organisaiion's lung-lersn financial stability. Tlie achieveineni of a mod¢sl surplus during the year provides a solid foundation from which to progress future str2tegic obj¢ctiv¢s. Given ihe succEss achieved againsi the existing Business Platt12020-20261, the Trustees and CEO concluded that many of Itg objectives had been rnet or exceeded. Conseqiienily, a new strategic Business Plan covering the period 2026-2030 been develo￿d to guide the neKt ph￿¢ of thc charity's grovAh and dcveloptntnt. Responding lo Sector Challenges The 2025-2026 financial year pres¢nted several 51gnifiLanl cxtetnal challenges affecting the social care seLlur. In particiilar, ittcieisEs l¢} thc National Living Wagc coniinued 10 place prcgsuTe un pay %lructurcs acro%£ the indiisiiy, arrowing Ilie dtlferential beiween fruniline and Inan?￿erncn1 salaTl¢S. Thts has created recnjittnent and Tet¢nlion cliallenges for Inan&uyemLmt WSlliuns and Itnpacled rn()livation across Ilie sector. In IEsponst. ICS has rornaincd committcd lo mainiaining eompeiilive temuneratitsii for manager5 to llttyact. dcvclop. and Thc anticipatcd incre8se in Narional Insurance conlitbutions, cornbiiicd with tlie reduction in cmyloycr fLllowan¢e thresholds. has had a 5ignificani financial impact. lti tnitigate the.se pre&sure.8 while Slc fcguarding %erviLe quality, the towards d Inor¥ flexiblL woFkfoTLe tnodel iviih ali increAqed PrO￿lI40n of part-iime eiiiployee%. As in previou5 year5. local authority (ce uplifts have not fully tnatched rising operating cosis, reducing ihe tnatgin availdble Cvr future expansion. Early indicaiions suggest thai this trend is likely to continue inio 2026-2027. While ICS remains IindnLially re511ient and is better positioned ihan many smaller providers io absorb some of these prebsurt5, the organisalion will continue to identify and itnpl¢in¢nt ¢ffici¢nci¢s 10 ensure long-lemi susiainabilily. Workfor¢¢ D¢velopmcnt and Siralegic Pattnerships A key achievttnent diiring th¢ ycaT was the succe5sfiIl eslablishtncnt of 2 slrattEic partntr5hip with LDA SuP￿rt Ltd. This collabordtion signifitantly reduced Teliance on agency siaff1ng, helping to improve continuity of care. str¢ngthen rtcruilment oversight. and reduce Ihe finanLial impact a5soGiatcd with trmporery staffing arrangements. The Partne￿hiP provides access to bank staff trained 10 ICS standards through the organisalion's established training platfom, whilc a150 benefiting fiDm HR support scrvices rnanagcd by ICS. Early rcsults dcinon%trate reduced agency usage, improved consisiency (Trf care. enhan¢¢d recruiimcnt assurancc, and grcaicr workf0￿e flexibility. Alongside this initiative. ICS has conlinucd lis iransiiion away from the use of zeriFhours contracts. Supporting employcc wellbeing remains a priority. The organisaiion has tonlinucd ta promote 3 healthy work-life balance by rediiLing eKLessive overtiroe Op￿rtUniti¢5 whcrc appropriate. Th15 approach hag delivered bencfilg both iti reducin8 National Insurance liabilities and in enhancing the overall quality and consistency of care provided tr) clients. OTgani$ational Dev¢lopm¢nt ICS has conlinu¢d its pitsgramitte of organisat2onal transfoiination and dev¢lopm¢ni. This has included management rcstn]cturing. servicc rcvicws, and slralcgic cvaluation of future servic¢ provi£iaD. -llie organis81ion rcmains cominitted 10 maitsiaining agility and reswinsivene55 Wlthin a rapidly evolvinE social c2rc environmEnl. Tecognising that adaptability will be Lf5tLG&I to long-term 5UC&gS. Page 2

INDTVIDUAL CARE SERVICES Report of tILeTrustees for the Year Ended 31 Marth 2026 Transitiot) from Residentia] Care Over rcccnt years, detnond for residenti￿ care Se￿1¢e$ within the region continued to decline. ICS has not ffceived requests for new residentiAI plgcements for a a)nsiderdble period, reflecting wider chang&5 tn commi5SiOtLing wiorities and 5erv5ce user preferences. Followirtg Warwickshire County Council'5 provider r¢t¢ndering pro¢¢ss in 2024, JCS elected not to rei)in the framework and made the strategic decision to gradually exit ihe ffjsidential CATe sector. The organisation ha5 in5t¢ad ch05¢n lo fouls invesknent and resources on Supported Living serwccs, which noiv fomi a significant and growsng part of its Portfolio. This strategic shift will enable ICS to support more iTJdividuals while building upon its established reputation for delivering high-quality. person-¢entred cart. Futurt invesknent will focus on developing quality housing opwrtunities and txpanding tomtnunity-based gupport S¢TVites that promote independence. inclusiort, and positive outeom&%. Closure of 60 Ward Grove Throughout 2025-2026, 60 Ward Grove continued to fxe operational ¢hall¢ng¢s. including tnanagement Djrnover. reGruitment difficultles, and fiJThdin8 pressures. These factor5 impaGtcd s¢rYi¢¢ ¢ontinuity and qualty, r&sultittg in the serwice m8intaitting a'Requires Irnprovement. rating from the Care Quality Commission ICQC). Ibwevcr, quality ès&tsrdnce wsits undertaken by Warw2ckshirc County Council d¢mon5tratd rneLsurable improvements resulting from sustained settlor Ieaderthip 5UPPOrt and intervention. Degpite these improvetllents, the S1￿1r]¢&nt T¢50UTces requiTrd to stabilise the seNice contirjued to plaee wnsid¢T#bl¢ deinands on the wider leadership team and limitedthe organisations ability to pursu¢ broader str￿81¢ objectives. Following w¢fi]I coDsideration, the Board of Trustees detclmilled that Glosur¢ of the service represented the most responsible ¢ourse of action for the long-ternl illter¢5ts of the ¢harity and the people it suppo￿. The home succtS5fully ¢los¢d in September2025, with ail residents sthly and 2PPtopriately supported to transition to alteTnative Pl￿¢￿ents. The Trustees wish to formally acknowledge the exceptional leadership, d¢di¢ation, and professionalism demonstrated througlLOUt this pmces8 by David Hartlcy. Chief Ex¢Gutive OffiteT, 8nd KAyleigh Holdom, Head of Service. Working c105ely with familie& Ioc81 authorities, and 5takeholdeTs, they ensured that each transition wa5 wefully plawJ¢d and Tnanaged with sensEtivity and cotnpa55iori. While the decision to Glose the setvice was among the most difficult faced by th¢ TnJsiee5 in recent years, it w&8 undertakert with the best interests of both the individua]s sup￿rted and the widerorganisation in mind. Supporting Quality of L2fe The Trustees rernain comTnitted to enhancing the quality of life of thE itldiwdu￿s supported by ICS. Recognisllw the importanc¢ of leisuT4 independence. and Me￿)￿gfUl ¢xperi¢nce$, the org2ni8atioJJ will continuc to make its holiday propcty in Wales available to clients forthe foreseeable fuMt¢. AIthry￿￿ the propcrty rU￿¢￿t]Y owates ￿ a ftnancial deficÉL the Trustees tollsider it a valuable resource that ewi¢he8 the lives of those supwrt¢d by the Charity whil¢ also representing a long-teJTh asset. To maintain appropriate operational 5ewation, the PToperty continues to be manag¢d iudewjdentty by Ardenfield Ltd. enswing it remains a holiday accommodation facility ratherth￿ a r¢5pi* ¢8r¢ setrvice. Community Engagem¢TLt A5 part of its commitsnent to comTnunity engagement and raising awarene58 of the charity's wo￿, ICS coniinv¢s to support Ioc81 initiatives. including spollsoTship of communtty flower displays and Christtnas lights. These activities help strengthen the organisation's presente within local Communiti￿ and reflect its cornmitrnent to social responsibility. Quality AssuTanG¢ and Continuous tmprov¢ment Pxge 3

INDIVIDIIALCARE SERVICES Report of the Trustees (oi" the Yeai" Ended 31 MarLh 2016 Quality re￿ainS c¢￿￿1 to IC.S's valiies and Service delivtiy. DiirinL the ye8r, the organTsation ftirtheT enhanced its qualiiy assurance fidmework Ihi'ough Ilie continued use of Inde￿nd¢ll1 cKtem21 expertisc. What beLTdn ds inspection proccss has th'Lilved Inlv a structured mentoring aiid development programme featuring monthly audiis and support scs%ions dtS1gncd 10 St￿n8the￿ servict tnanagcment capability. This initiative has 5uccessfvlly supported manaxers in identifying opporturtities for cortliDuous irnprovement and exceeding regulatory expectations. During 2026-2027. the programme will devElop Further inio a comprehensiv¢ IhiTd-party ieview aDd recommendation proce55 focused on leadership and service d¢vclopmcnt. Investing in People l)e%pite continuing financial prL%Silt¢s. Ihc Trusiets remain coiiirnitted to investing in tlie workforG¢ Th¢ organisalion re¢ognis¢s that retaining skillcd and committcd cmployces is essential to delivering high-qua]ity care. During the ytar. ICS continued io enhan￿ 115 employee off¢i'ing througb a range of iniltaiive8, including the successful implcmcniation of condensed wotking weeks for oifice 51Jff, iinproved staff welcome packages. and the introduction of brandcd clothing for managers and office perlonnel. These initiative5 have been wsiiivcly rcceTved and have wntiibut¢d to sliEngthening organisaiional culture and einployee enL>agement. Wliilc pay Loinpetilivenes£ reiiiains iinpoitaiil, l('.S increasiiigly seeks 10 coinplemenl finanLial Itwards wilh brLbader wtllbcing aiid dcveltspinent opportunitie5. Conlinucd glo￿1} in the cli¢iil base will help Spread opcrational costs and suppoit furure investment in both staff and services. Businc5s %iipporl and ()p¢raiional l.'Iliciency dnd £lLLVLialiincy seivices. reniain outsouTced. providing cost-effeclivc &cw55 10 5pcciali51 ¢Kpert15e while avoiding unnecessaiy overheads. Simil*i'ly. property 1nanaoement Eervice4 for the Wales bolida), accoTrmmodaiion conliniic to be Diil%oiTrced. delivtnnts fle%il)ilily aThd aperaiionai efficieftcy. These drran¥L'mL'ttis rLinain .4uhjetl lth Te.qiilar review io) en%lllE Ihey ¢t)Illillilt 10 repr¢£eiit bLSI valEI¢. The organisdtion is also tnonitoring tmErging secior disCU55ions Iroaiyling ihc scparaiion of carc provision and ienancy management. While ICS CUlTenily Tnainlains cle¢il 5eparatio)n and cornpliance throiigh internal processes, the polential fiilure ouisourctng of tcnanc). Tnartagemcni service& retnains under consideration. Gr0￿h and FuiuFe tkveloptnent ICS contintEcs lo maintain strong rclationships with comtni$5ioDers k¢y 5takehold¢r8 to svpport sustainable service growth and ensure a consisteni pipelinc of referrals. A signilicant rnileslone during the year was Ihe acquisition and development of a ncw property in South Wiirwickshire designcd 10 support six individiials. In addition to providing higli-quality accoininodalion, the site offcr9 fiilurv op￿rtUna11¢S for the dcvelopment of 2 specialist day service aitned at enhancing outGom¢5 and opportuniiics (Dr thoso supwrtcd by Ihc urganisation. This investTnenl also strength¢n5 the organisation's abilit). to expand into neighbouring arcas, including Worce5tershirt, supporting the long-term arnbilions outlined within tlie new 2026-2030 Hu%iness Plan. Training and Workfor¢¢ Competency Thc organisation remains cornmitted to ensuring that ￿1 staff receive (he training and dev¢loiJmcnt rcquired to deltver safe, effective, and persoIi-certlted carL. Following a wmprehcn5iv¢ review of training systems, ICS succcssfvlly implemented a structurcd and consistent leatning frdmewoik that provides robust recording. monitOTing, and evidente of staff competency. This sysiem continues perfomi effethively and supports complsance with regulatory and commissiofting ftquiretDents. Page 4

INDIVIDUAL CAKE SERIqCES Report of theTrustec5 forthe Year Ended 31 Mirth 2026 Training is delivered through a blended leanJiJJ8 4)proach inCOTporating online l$arniDg, Gl¥srots]n-bosed session5, practiGai resources, webinars, and local authority trdining opportunities. Manag¢T5 9rr intTeasingly urtdertaking Train th¢ Trainer qualificatioll5. helping to redutt external training costs while enhancing OTg8ni%ational capability. Th¢ Tnth¢s recognise that investment in learning and development not only str¢n￿htnS service qua]ity I￿t also suptK)rts tareer pJDgression. staff engagemcn¢ thd workforce ￿tentiOn. This commiknent extends to thiTd-party perS0t￿e1 engaged through strategic partn¢r5hips. ThTOU8h its w112LK>Jion with LDA Suprort Ltd. ICS L5 able to ensute that tempordry 8nd bank staff r¢Geiv¢ tr#itLing aligned with the Or￿￿5￿tIon,$ standards, helping to mairtltin consistently high leve15 of car¢ across all Services. Financial review Individual Car¢ Services IICS) does tLOt actively seek don2tions, either monetary or in kind. All rev¢nue is generated thmu8h contracts with Lwal Authorities and Health Authorities or directly from s¢rviG¢ us¢Th in th¢ fom) of Direct Payments,. All surplu5 fvnds wt ¢vrTeJrtly being ￿ to m(N]¢mise the propetties artd expand the property portfolio of ICS. with the renovation and expansion of the portfolio. ICS is able t(> offer tnore services to more clicnts. As a result of thi5 5trats8lC hange, the trtt8iees consider the most appropriate level of free re8eJva5 should be not less than £400.000. The charity has win met its financial objectives in accordance with its ¢ofpc>rate planning initiatives and goals. Totsl income for 2025- 2026 is £6,989,915 compared to £6.536,462 in the previous year, a wwth of over £400.000. The net income this year w&$ £293.572 CQTnpared to £390.885 in the previous year. Tgkillg into &ccow)t the challenges surrounding re¢￿itment and Subsequent need for agency. aJong5ide th¢ othET Ch￿lenge8 a8 Outlined previously. the generdtion of £293.572 surplus is considered a succe55fv1 year for ICS. The on going development if ICS and inve5tTnent in people and protty made in 2025 - 2026 will enhanee ICS, reputation and ability to serve the communiti¢s il w0￿S Ln. Despi￿ planned expenditur4 th¢ ba12nce sheet atld flnancial resourees h&q corttinued to increas¢ in linc with the Charity'5 cOrpor￿e plan and objectives. As of 315t March 2026, the charitys net assets amountcd kn £6,921,117 compared to £6,627,545 as of 31stMaTch 2025. Under the Charity's MernoTandutn and Articles of Association th¢ Board of Trustees has the power to invest as it thiT&s fit any monie5 not Immedi￿lY required. Thc Tnthes will continue to ¥ovest in its people. new Property Gli¢nt focused service5. ICS, utilisation of the facility of tnortgages will continue in the coming y¢>T5 to support w¥th and capitalis¢ on the asset va]ue of the propety portfolio it hos. The Board of TTUStees itlvestsneni policy is to etLSUtt it has ¢gsh re$eJves to cover 3 tnonth5 exp¢115e whilst f￿lI1t2tin8 forced sal¢s of owned property if n¢ed¢d. It is noted however that in the event that the organisation had a significant reduction in revenu4 its stsffing costs would also reduce al a wmparable ratio. Th¢ TTUStee$ continue to review and pdate this ￿11¢y. on a regular basis. Due to the current financial situation and investment uncertainty Individual C8Te SeTViCeS has £400,000 in cash held on acCo￿t with Lloyds Bank PIG Over the wming years. ICS will ￿loW this to gww steadily to £700.000.00 ￿ refle¢t its growing staff team. Principal risks and untertitnties ICS has tonducted a review of the m&jor risks to which the charity is ¢xpos&l. A risk register hvs been cstablistled atld is updated regularly. Wbere appropriak, systems or PToceduTes have been established to mitigate the risks the tharity faces. ExtenJa] risks to fuodinB have lcd to the d¢veloptnent of a strategic plan which will ailtsw for the diversification of funding and actLVltics. Internal control risk5 are minimised by the implementatioll of procedu￿$ for authorisaiion of all transactions and projects. Procedures place to en5UTe compliance with health and safety of staff, clients and visitors to ICS. There is a ¢onsisnt quality of delivery for ail opetationaj aspects of the charity. Th¢5e procedure5 3r¢ P¢tioditaily reviewed to ensure that they continu¢ to m¢et the needs of the charity. Page 5

INDIVIDUALCARI SERVICCIS Report of theTru5tees roi. tlie Yeai. li iided 31 Marcli 2026 STRIIC.TIIRF,, GOVERTr AYCE A￿D MANAf.EMIYI T The chiirity is a company liiniled by guaranice. The company Is regislei¢d under the Charities Aci, number 1008195. lThc niBmbers of the bDard o( Iruslee5 are non-execulive direclorg of the LlianlablL cvmp2ny and its trustees for the purposcs of ctsrnpany law 'l'hey ar¢ el¢cted in accordiince with the provision of the Articles of AssoLiation and mecl at least quarterly. A senior managemeni tearn is tppointed by the kn<ll'd of ti'u%tecs lo adytse on policy and tn manage the day-to-day opcraliDns of the charily. Individual Care Servite5 IIC%I 15 govemcd by rhe Mcmoiandum and Articlcs of Association, daled l Noveinber 1991, as amended on 29 MaTch 2000. These articles are reviewed on a regular basis The Trustees, who are also the directors for the pUr￿se of company law, hrtd who served during thc ycar were.. Mr A I I C.rDmpton Mr A A Crompion rvtr M Flartley MrGA Smiih Mrs F B Smith MISS R Tliorpe Mr S Ward (resigned 24 Novetnber 20251 Mrs J Potts (resigned ?4 November 2025) Mi55 E L Vines lappoinled 21 Jaiiuary 20261 David 14artley ha% contiiiued lo show 501id growth within thc organisaliort, lcd the organIsation through digilisation and supported the Trnsiees 10 make diffi¢ult decisions. David cotitllllies to scek ways to not ju.8t meet ihe clients ICS supports needs, bul Lo Ii'uly enhance Iheii- lives David dLlivtrtd a 518nificaDi amount ot grofflh in 2024 2025 of 9.20/ susiainzbilily and Etscial T&%PDlI.%ibility. David has ihc fiill support of tht boai-d nf tiiistee5 cniili1111¢s lo work toward% T'ru8t¢e% are eleoied at Ilie AGM oftlie Charity 2nd all metnbers of the Chai'ity are enliiled to vole. Any co-opied trustee i requiird to I'esign and .%land for election at thc n¢xi AGM. All trustees iindergo an individiiRI indiiclioii proccss and ait I'he Tru%ieLs are &hlL Io o4)nfsiin Ilial ily have as£e%sed Ilie In2jnr ri¥k% 10 wh1ch the ch?[ fiiy ig exposed. aiid i( r¢ saiisficd RLJ,'l,-RI,-￿Cw. ADMINISTRA-fivE DETAILS ROg￿tered Company number 02666602 IEngland aiid Wales) Registered Chai'ity number 1008195 R¢gi%t¢rtd office 25 Alte%ieT Road Studley Watwickshire [180 71.L Trustees Mr A H CTOTnpton Mr A A Croinpton Mr M Flartley Mr G A Sinith Mrs F B Smith Miss R Thorpe Miss E L Vincs Chief Fxeculive O(fice and Secretary to the Board Mr David I lartley Page 6

INDIVIDUAL CAT¢E SERVICES Report of the Trustees for thc Y¢ar ETLdcd 31 Marth 2026 REFERENCE AND ADMINISTRATtVE DETAILS Auditor% BK Plu5 Audit Lirr)itcd 59-61 ChaTlott¢ Stre¢t St Paulg Square Bitmingham West Midlat¥Js B3 IPX Solicitors Band Hatton Button Earlsdoll Park 53-55 Butts Road Coven West Midlands CVI 3BH Accountxuts J E Johnson Limited 61 Charlotte Street St Pauls Square Birniingh3m B3 IPX B#thker$ Lloyds 19 Church Green East Rcdditch B98 8BZ STATEMENf OFTRusfEES' RESPONSIBILITIES The tnlstees (who are also the direciors of Individual Care Services for the putposes of company law) are responsible for PTcpaHng the Report of the TnJ8tre8 and the finanGi#l Statements irt ac￿rdanCe with applicab5¢ law and United Kingdo Accounttslg Standards (United Kingdom G¢neTaily Accepted Axounting Practice). Company law requiTCS the tNstets to Ptepare financial statements for ea¢h fillatt¢ial year. Under that law. the trustee5 have elected to prepare th¢ financial 5tatsments in accoTdanG¢ with Uttited Kingdom Generally Accepted Accounting Practict (UDjted Kingdom Accounting Stsndards and applicable lawl. Under wmpany law the bijstees must not approve the financia] statements unless they are satisfied that they gtve a tn]e artd fair view of the state of affaits of the charitable comp8JJy and of the incomin8 iesources and application of resources, including thE LtLWtne 2nd expenditure. of the charitabl¢ ¢ornp3ny for that period. In preparing thosc fllwjcial stat¢mcnts, the trustees aTe required to 5¢1¢rf Suitable accounting policies and then apply them consistently. ob$eJve the methods and principles irt the Chanties SORP., make judgements aDd e5tiTnates that are rcasonable and pThdcnt' prepaTe the finartcial statements on the gtsing cortcem btgis uJJle85 it is inappropriatr to pffswne that the clwitable ¢omp8ny will continue in busine&%. The trusttts arc rcsp)n5ible for keeping proper accounting r¢wTds which disclose with reasonable accuracy at any time the fjnancial p051tion of the charItable company and to enable th¢m to ertsure that the financial statements ¢ompty with the Companies Act 2006. ere a]so r¢spon8ible for safeguarding the assets of th¢ chaTitable company and heDce for faking tt&sonable steps for the pr¢ventiOtt and detection oEfraud and oth¢r irr¢gularitie$. Pagc 7

INDIVIDUAL CARE SERVICES Roport of the Trustees for the Year I,- ded 31 Mai'ch 2026 STA'fEMEN'T 01, I'Rus'ri.:ES' RESPOYSIBILITIEI S- tonlinued In 50 far as th¢ triTsle¢5 are awdr¢'. Ihere is no televani audjt Information of which the charitable company's auditors air unY¢wai'e'. and the Irusiees hai'e iaken all steps thai they ought lo have laken lo make themseli'es aware of any relevanr audii information and 10 tsiab115h that thc auditors are 3ware of thal Information. AUDITORS The auditoB BK Plu5 Audit Limited. will b¢ prOp(￿¢d for re-appointment 21 the forthcomtng Annual General Meeting. lieport of th¢ tru5tee5, incoryornting a ,£trategic report, appiY)ved b>. ordcr of thc board of truslecs, ￿ the ￿t￿panY direcioTS. Ort....1.7.. . and signed on the board's behalf by.. Mr A A Crompion- Trustee Page 8

Report of thè Independent Auditors to th¢ M¢mbers of lttdividual Care Servic Opinion We have audited the finontial statements of Individual Care Servi¢es {Ihe 'tharitable company'l for the year cnded 31 March 2026 which comprise the Ststement of Financia] Activities, the Balance Sheet, the Cash Flow Staiem¢nt and notes to the financial statements. including a surn]nary of significant accounting ￿lICieS. The financial reportlng framework that has bcen applied ill their pr¢paTation is applicable law and Unit¢d Killgdom Accounting Stortdards IUnid Kingdom Generally AcG¢pted A¢¢ountiHg Practice). In our opinion the financia] statements.. give a true and fair view of the statr of the charitable compaoy's affairs a8 at 31 March 2026 4nd of its incoming resources and application of resources, including its income and expenditure. for the year then ended. have been prowly prepared in accord8JJc¢ with Unit¢d Kingdom Generally Accepted Accounting Practic< atld have been pJepared in accord￿]c¢With th¢ requirements of the Companies Act 2006. Bas15 for opinffton W¢ tonductsd our audit in o¢¢ordart¢e with Intemational Stnd0rds on Auditing (UK) (ISA5 IUK)) applicable law. Our respottsibilities under ihose siartdards are further de5Gribed irt the Atsditors, responsÈbilitlC5 for the audit of the financial statements section of our report. We are independent of the charitable company in gtcordance with th¢ ethi¢a] requirements that are relevant to our audit of the fi[￿nCIal statements in the UK, including the FRC'S Ethical Standar and we have fulfilled our other cthical rcsponsibilities in accordance with these requst¢ments. We believe that the audit eviden¢t w¢ hAve obtained is suffici￿1 and aPPTopriate to provide ibasis for ouropinion. Collclusloks relatiTtg to going conteTn In auditing the fInancial 5taternents, we have conclu(kd that the tsvstees, ￿ of the going ¢on¢¢m ￿L8 of accowiting in the prepgrgtion ofth¢ financial statements is appropriate. Based on the work we hav¢ perfoThn¢d. ￿ have not identified any material ￿￿te￿intieS relating to events or conditions that, individually or collectively. may cast significant doubt on the charitable company's ability to continue as a going concern fora period of ￿ l¢thtt¥elve months from wh2n the firtancial statements ar¢ authoriserf for issue. Our responsibilities and th¢ re5ponsibilitiEs of the tt7LStees with r¢sp¢rt to going Cort¢￿￿ are described in th¢ relevant scction5 of thi5 report. Other information The t￿ste¢s are responstble for thc other information. Th¢ other information comprises the infonnation In¢lUd￿ in the Annual R¢por¢ other th&n the fmancial staternet]ts and our Report of the Indepettdertt Auditors thereon_ Our opinion on the finanGia] statements th)es not cover the other infoThation and, ¢xtept to the extent othcnvise explicitly stated in our ttpo¢ we do not express any fonn of assurance conclusion th¢reon. IL L¥)nneGtion with our audit of the financial statements. our r¢5p)nsibility i8 to read the other ÉnforrtLation and, in doin8 so, wnsider whether the otheT information ts m&t¢rially inconsistent with the financial stateTnents or our knowledge obtsined in the audit or othErwise appear5 to bc materially rnisststed. If we identify such material inconsistencies or appaTent material mis5tat¢Tnents, we are required to detemiine whether thi5 gives rise to a material misStat¢tn¢nl th the rjnancial stat¢rn¢nts themselves. If. based on the work we hav¢ p¢tfomied, we conclud¢ that th¢r¢ is a tDaterial misgtstementof ihis other inforn)ation, we are required to reportth3t Fdct We have nothing to re￿rt in this Ttgard. Opinions on other matters prescribed by the Companies Act 2006 In OUT opinIon, based on the work undertaken itl the ¢ourse of the audit.. th¢ llifonnation given in the Report of the Trustees for the financial year for which the fLnanciaJ statem¢￿ts are prepared 15 C0115iStent with the fjnancial statetnents. and the Report of the TrtJst¢es ha5 b￿1 prepared tn accordanee with applicable legal requiremenis. Pa8e 9

Report of tht llldtpcndent Avditors to the Members of Individuxl Cllre Services MAtttrs on whLch we art requtred to report by exceptiott In the lighi of Ihe knowledge and undeistc1nding of Ihc chariiable ￿mp￿lY and IL% cnvironincnt Dbtatrned in the Lourse of the aiidii we have not Identified material rni55tat¢ments in the Rcpori of Ihe'lTUSlee%. W¢ have noihing to rcrort in respect of the following tntter% where the Lompanies Act 2006 requires us to report to you If, in ouropinion.. adeqiiate accounting retords have not be¢n kept or retums adequate ftsr our audii havc noi bcen received from branches not visited by iis., or the finaiici81 slaieircnis arc noi in agreetnent with the acwunliiig records and returns., or certain disc105ures of irusiees, reinuneration $p¢cifi¢d by law arc not made", or we have not received all the tnformalion and explaR#tions we r4uire forour audit. Responsibilities of trustte5 As cxplained more fully in th¢ Staterncnt of Truses' Rcspon%ibilitTes, the tru%tee5 (who arc also the diTeciors of the charitable eonipany for the purposes of company lawl are responsible for the preparation of the financial statements and for betng satisfied Ihal they give a t￿e alld fair Yi¢w, and for such internal control as the trust¢e5 det¢miinc is necessary to enable the pirparaiion of financial Slaletnents that are fire froin maierial misstaiemertl, whether due to fraud or error. In preparing the financial slalemtn15, the rrusiees are responsible for gssQ45ing the charitable company'.% ability lo conlinlie d5 a guing concerii, disclosing, ￿ applic41ble. matiers ielaled to going coiicern aiid using IhL going ¢onc¢m b￿19 of accoiiniing Linl¢ss the Iruslec5 eitliEf Intend to liiluidate Ihe chdriiable ￿MpanY or to cease operdlions, 01 have llo rcalislic aliLmative but io do so. Page 10

Reportof th¢ Indèpendent Auditors to the Members of Itkdividual C*re Service5 Our responsibititie5 for the audit of the finatttiAI ststements Our objectives are to obtain reasonable &%surance a￿ut whether the finattcial statements as a whole are free fiDm mat¢riaI Tnisststemenl, wheiher due to fraud or error. and t0 155ue a Report of the Independent AuditOTS that inGludes OUT opinion. Reasortable assurance is a high level of 4ssurante. but is not a guatantee that an audit condu¢ted in accordan with ISAS (UK} will always detect a material misstaiement when it exists. Misstatements can 8Tise from fraud or error and ar¢ Considered material if. individually or in the 8ggreEate, they could reasonably be expeGtal to influence th¢ economic decisiotLS of usetS taken otl the basis of these fllwjcial statement5. I￿¢gularitIes. including frdud, are in8t8nces of non-compli8n¢e wilh laws artd regulations. We desi￿) proc¢duTes itt line with our responsibilities, outlined above. to detect rnat¢rial rr)is5tstetneots in respect of i￿egularL11¢5. includirjg fraud. Ow gpproach to identifying and a5swing thr risks of material mi8Statement in respect of iYT¢gulariti4 including fraud aDd non-compliance with laws and ￿gUlatiOns. wls ¥ follows.. we identified th¢ laws artd regulations applicable to the tharity thn)ugh discussions with trustees and other managemenL and from our commercia] knowledge and ¢xp¢ricn¢¢ ofthe charity and sector in which they operdte. - wc obtained an understanding of the legaI ond regulatory frameworks applicable to the Charity and the $ector in whic it operates. We deterniin¢d that the following laws and regulations werc rn¢st si￿1f1¢2rtt'. The Charities Act 2011 and the a￿ritieS SORP IFRS 102) (effective l January 20191 and cotnplianc¢ with Care Qua]ity Commission stsndard5. we 858e55¢d the ¢x1¢rtt of compliance with the laws and r¢gulations identified above through making enquiries of manag¢m¢nt and consideiing available audit infomjation. We assessed the susceptibility of the charity's fjnancial thtements to mthri8] misstatemenL including obtaining an uoderstanding of how fraud might occur, by.. tn4king ¢nquiries of management as 10 where they considered there was 5usG¢ptibility to fraud, their knowldge of ac￿2], suspected and allegcd fraud; and - rx)nsidering the internal controls in place to mitigate risks of Sxud and non-complianc¢ wittl la￿ and Tegulations. To aditress the risk of fraud through rrLBlla8cme]]t bi&% and override of contrt>l$, we: - perfonned analytiGal PTowlwes to identify any unusual Orutsexpec￿d relaiionship5' - t¢51¢d joumal entries to identify unusual transa¢tions,' 2nd 8s3es$ed whether judg¢m¢nts and assumptions ttlade irt determinin8 the accountitlg e51imate5 were indicative of potential bias. In response to the risk of itTegulaTiti¢s artd non-compliance with laws and r¢glllÈtions, we designed procedur￿ which inGlud¢d, but were not limited to.. -a8reeing f￿ancial 5(atement disclosures to underlying supporting documentstion,. - enquiritlg of management ￿ to actual and potential litigation ttnd Glaims. There are inherent li]DitstigDs irt our audit procedur¢5 described above. The more r¢moved that laws 8nd regulations are fiom financial transBctioDs, the less likely it l5 thAt we would become aware of non-complignce. Auditing standgJd5 atso limit the audit proceduJEs reqlli￿d to identify non-compliance with laws ond Te8ulations to enquiry of the dir¢ctor5 and other man2gement and the inspection of re8ulatory and leg￿ wrrespondence, if any. Material misstatetnents that 8rise due to fraud can bc harder to detect than those that arise from etror &s they may involv¢ delibEfdte concealment or eollusion. A turthff descriptton of our responsibilities for the audit of the finanGial statements is located on the FinanGial R¢pDrting CounGil's website al ￿vw.￿.or8.tlklauditorSTCsPOtl5ib)lltiC$. This description forn)s part of our Report of the IndEpendent Auditor5. Pagell

REport of the Independe#t Auditors to the Members of Individual Care Strvitos Use of our report This report Is made sol¢ly to the charitable cotnpany's metnbers. as a body, in accordance with C.haptcr B of Part 16 of Ihc Cuinp&nies ALI 2006. (iur audit work lias bten undeitak¢n so thai we miglit siaie tv the charitable company's members Ihnsc mxiters we are requii'ed kn stale lo IhLtn In an audilors, report <ind foi. no oihei- purpose. To the fullest exteiit perinilled by law, we dts not accept or assume rtsponsibilily to anyonc other than the charil*ble company and the tharilable company's Inembets 2s a body. for our audit work, forthis report. or for thc opinions w¢ hav¢ formtd. A￿an Joncs (Senior Stil liitory Auditor) for and on behalt'of BK Plus Aiidit Liniiled 59-61 Cha¥loll¢ Strecl Si Pauls Sciuare Bimiinghatn West Midlands B3 IPX Date". Page 12

INDIVIDUAL CARE SERVICES ststement of Financial Attivities for the Yvdr Ended 31 Mar¢h 2026 2026 Unrestricted funds 2025 Total funds Notes INCOME AND ENDOWMENfs FROM Charitable attivitie5 Residential care Domi¢ilièry care .165,553 5.824,362 1,432.309 5,104,153 Investment inwTne 82 Totsl 6,989,915 6.536544 EXPENDITURE ON Charitabl¢ activity Gar¢ cosi 6,696,343 6.145,659 NET INCOME Other re¢ognl$ed gginslO055e5) Gainsl(1055¢51 on revaluation of fixed a55ets 293.572 390.885 168.221) Net mov¢ment in tund5 293,572 322,664 RECONCILIATION OF FUTr4DS Total funds brtsught forward 6,627,545 6.304.881 TOTAL FUNDS CARIUED FORWARD 6921,117 6,627,545 The ttotes fonn part of these fin￿¢18] statements Page 13

INDIVIDUAI. (.'ARE SERVICES B#l#JJce Sheet 31 March 2026 2026 2025 Unrcsiricicd funds funds Notes FIXED ASSITS Tangible 8sseis 8,377,592 8,358,122 CURRENT ASSETS Dcbrors Cash at bank 10 504,097 468,377 436,800 440,468 972,474 877,268 CREDITORS Amounts falling due wiihitt one year 11,066,199) 1739.2951 NV.T CURREiYf ASSIÉTS 193.7251 137,973 TOTAI. ASSLTS LESS C.URR&.NT LIABILII'lb.S 8.291.867 8,496.095 l.'KbDI'I'ORS 11.36fj,7iO I NET ASSET.8 6,627.545 IJnre51ricted funds 6,()?7.%4% TOTAL riiN 6,921,117 6,627,545 The financial statemcnis were appi.vved by th¢ Board of Trustees ttnd autlioriscd for isstse l i. and were signcd on ils behalf by.. on Mr A A CrotnplOD- TTUS*¢ The notes form part of these fir￿l¢la1 statements Page 14

INDIVIDUAL CARE SERVICES Cash Flow Statement for the Year Ended 31 Marih 2026 2026 2025 Notes Cash llows from operating activitie Cash geneT￿d from operations Int¢rest paid lrtteresi element of hire purd]ase payments paid 521,614 {126,009) 666,864 17.711) 16,6911 Net c&%h PTDvid¢d by owating activities 387,894 540,160 Cash flow$ from Énvesting actiTrryties Purchase of tangible fixed assets Sale of tangible fixed awts Interest received {357.7621 88.054 1357,4591 82 Netca5h u￿d in investing activitie5 {269,708) 1357,3TII Cash flows from financing activitits Loan repayments in y CapitsI repayments in y¢8r {82,7131 (7,5641 1100,8061 135,9781 Nct cash used in financing activitscs 190,277) 1136,7841 ange in ca$h tAsh equivalents i the iepoilsng PQTiod Cash and c#51L equivalents at the beginnlDg olthe reporting period 27.909 45S99 440,468 394,469 Cash ind cash equiwalents #t the end of the reporting period 468,377 440,468 The notes forni part of these financial statements Page 15

INDIVIDUALe.ARE SERVICKS otes to the Cash Flow Slatetnent for tlie Year Ended 31 Mxicli 2026 RECONCILIA'I'ION OF NEI" INCOME TO NET C.ASEI fLOW FROM OPCRATINC Arrivi"riTr.s 2026 2025 Net inf om¢ for tht reporting period l#$ per the Stt)temen* of TrinAnci%l Activities} Adjustments lor.. l)¢prcciation charges 1.955 on disposal of fixed a&4¢ts Inieresi received Inlctest paid Iiitcrcsl eltment of hi￿ purchase and fTnan¢¢ lease rcnial p2yinenls Ilncrcascydecrease in debtors Incr¢a5c credirots 293,572 190,R8.5 54,742 48,550 67.913 1821 120,013 6,691 53,130 28.314 126.009 167,297) 58,327 Net cash provided by opergtton5 521,614 666,864 ANALYSIS Oli (.'IIA%'GES IN NET DKBT Al 1.4 25 eèsli flow Ai 31.3.26 et iasli Ca%h Ai bciiik 440,468 27,l)09 468.377 4.10,.168 $68,i77 Debt 17% 4581 178.?70 I 11,800,6C)61 167,89-41 1?86,4771 .162.7501 1?08:?571 437.916 Ileht% hlling diic atlcr l y¢ar 11.954,3441 237,223 'I'otal 11,513.8761 ?65.132 (1.248.7441 The notes form part of th¢s¢ financial statetn¢nts Page 16

INDIVJDUAL CARE SERVICES Notes to the Financial Statements for tht YeAr Ended 31 M#rth 2D26 ACCOUNllNG POLICIES Basis of preparingtbe fin¥ntiil Statements The financial statements of the charitable cotnpany. whi¢h is a public bencflt entity under FRS 102. have been Prepared in a¢¢ordance with the Charities SORP {FRS 1021 'Accounting and Re￿rtIllg by Charit1¢5', Statement of Recotnmended Practice applicable to chaTities prepaTing their aGcounts irt accordance with th¢ Fllwicial ReportiJ]g Standard applicable the UK and Rcpublic of Ireland IFRS 1021 leffeGtiv¢ l January 2019),, Financi￿ Reporting Stsndard 102 The Fijwicial ReportiDg Startd8rd applicable in the UK and RepubliG of Ir¢land' 2nd the Companie5 A¢t 2006. The financial statements have been prepJttd under the histoiical cost eonvention. a5 modifL¢d by the revaluation of certain a8$ets. Accounting policy 3￿￿gementS and key Sources of estimation uncertainty Certain of the a￿QUAt$ included in the finart¢i21 statements involve the use of judgement andlor estiTn#tiort. Thc5C judgements and estunate5 aT¢ based on management's b¢5¢ knowledge of the rtlevanl faGts and circumstances. having Tewd to prior experiente. Infomjation about such judgements and ￿tIMatIOn is contained lll th¢

ecountittg policies andlor not¢s to the financial gtatcments and the key areas are summaTis¢d b¢low'

Jud8ements in applyng accounting policies Th¢ TN5tees/Directors must judg¢ whether all th¢ conditions r¢quiMI for income and wsts to be reCo￿Lled in the StstwDent of Financial AGtivities have been met. Sources of estiTtL￿10n Dcpreciation rates are b&%ed on estimates of the useful lives and residuAI values of the a55¢ts involved The catrying value of debtors is &%sess¢d atld the rttoverability of debtors concluded on. AwTu¢d income 2nd accrued wages are calculated ba5¢d on the date the charge P¢Tiods end. The It￿Orne charge P¢Tiods ended either on 28 Mar¢h 2026 or 3 April 21126 2nd ther¢fore ￿5¢S8[nent ha8 been m2de of accrued income on that basi5. Frcchold land and buildings are measured using the Tevaluution model. Thcse 8ssets are stated at fair value on the date of the latest revaluation 1¢$$ $ubgequettt accumulatcd deprwiation and any impaimient105ses. Intome All income is r￿Qgnised in the Statemen¢ of Financial Activities once the charity ha5 tntLtl¢ment to the fimds, it is probable that the incomewill be received and the amtsuDt¢an be ￿￿%￿red reliably. Income primarily consists of lortg temj provision in sma]l Tesidenti21 Ca￿ homes. and a wmmuttity based registered domiciliary we sejvice providing supFM)rt to servic¢ us¢rs in their own home5 as well as facilitating cesg community facilities and activities. Income is char8ed eithcr in 4 w¢rk perio&8, 13 tirtL¢S per 8nnum, or on a Tnotlthly basis, depending on the w)licy of individual t￿cal authorities and Health authoritid8. Expenditure Liabilities r2CO8niscd &% expcnditure Lg soon as there is a legal or constN¢tive obli8ation committing the chan'ty to that expenditure, it is probable that a trarLgfeT of economic benefits will be required in 5ettl¢rnenl and the amourti of the obligation c8n be measured reliably. Expenditur¢ is 3CCOUllted for on an accruals basis 2nd has been clwified Und￿ headings that aggTegote all wst related to the category. Where G05ts anrtot be directly attributed to particular headings they have been allixated to activities on a basis consisient with the use of resource5. TirtgiblÈ fixed gS5ets D4)retiation is provided at the following atULual rates in order to write off Vdch &sset over its estimatal usefiLI lift or, if held under a fjnymce leas4 over the lease ternj, whichever is the shorter. Pa8e 17 continuol...

INDIVIDUALCARESLIRVICES Notes to Iht FiJ]anci21 St8temeTrts- continued foi" the Year Eiiiled 31 M4rcli 2026 ACCOtiNTING POLICIES- continued -rangÈble fixed xsjets l.'rcchold propcrty Fixlures and fitting5 Mvtvr vchiclts l /v.glraight lin¢ on rcvaluation 250/D on reducing balaiicc 250/ts on reducing bdanc¢ Tangible fixed a.Eset5 Wlth the exception of frtthold property ar¢ slated at hislorical cost less accumulated depTeciaiion and atcuinulatcd impairment lasses. rre¢hold land and buildings are measured using the revaluattort rnodel. Thes¢ assets are slated at fair valut on the date of tht late.8t rcvaluarion Icss sub%£quenl accumulated deprecialion and any irnpairrnent1055¢S. Al the date of ￿valuatIon, the freehold buTldings acGumulated dcpre¢idliun is elirninated against ihe gross earryinE amvunt of the ￿S¢t and ihe carryin8 amoiint is then r¢ststcd to the revalucd aTnount. Revaluations arc czrried out with sufficient regulartty so thai the carrying atnounts do not materially diffcr from using the fairvalue at the date of ihc siaternent of financial posiliott. Any tevaluation incr￿¢ or decrease on land and buildio(T5 15 crtdiied or debited iu the rcvaluation r¢5crve. The propcrtics of the chaTity regularly Inaii)laincd and the maiiitenaiice costs w'e charged &8 an eXpel￿e to til¢ Si&t¢in¢nt of Financial Activities. Thc chaTily 1% exeTnpt froin corporation tax oli Its th&rilable activities build AecounliJi% Unicstricled luiids icin b¥ Lised in accordance wilh tli¢ cliaritable ubjectlVES 3t the discrelioD of ilic trustees. Restritied fvnd.% Cf1n nnlv hc iiscd for p2rticiilaT restricted piiiposes iviihin thc •hjtcl% olihc chiirity- Rcstrieli()ns arisL whcn specicied by Ihe d<iiinr ni wlieiTr tiinds iirc raised for pit rticiilar ￿StriCted purposc%. ruriher cxplanation ot-the niL turc &iid purpo£c of ￿ch fund is included In the note5 to tlie fiiiaicial ylalLtneiits. Cash at bqnk and in hand Cash bonk d51d in hLind iiicludcs arnounts hcld on rnoney mark¢t and in a call accouni. These are iiicluded at slaiemcni balances and Interest r¢c¢ivable is includcd In oiher debtOTS. Hire purchase Assets obtsined under hire purchast coniracis OT fjnance leases are capitalised in the Balance Sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance It￿e8 are depreciated tsV¢L' their estimated uscful lives or the lea5¢ t¢rrn. whichever is shDttrr. The interest clement Of these ubli¥aiion5 is charged to the Statement of Financial A￿7VitieS over the relevant period. The capital clement of Ihc furiirt paytnents is treated a5 3 liability. PerkSiOnS The chaii12ble company operntts a defined contribuiiott pension 5chemo and auto enrolemenl pensions. Coniribuiiolls pdyable lo thE charitable coitipaii} s pension sLheme and under auto Enroleineni are charged to the Sialement of financial Activities In Ihc period lo which they relate. Page 18 ontinued...

INDIVIDUAL CARE SERVICES F4otes to the Financial StAtements- contlDUtd for the YeAr Ended 31 March 2026 INVEsfMENT ThCQME 2026 2025 Int¢ttgt rtceivabl¢ 82 INCOME FROM CHARITABLE AcrtVITIES 2026 2025 Activity Residential care Domiciliary carc Fees for residenti81 care Fe&9 for domiciliary care 1,165,553 5,824.362 1.432,309 5.104,153 6,989.915 6.536,462 CHARITABLE AcfIvITY CARE cosr Domiciliary t#re Costs 2026 2025 Staff costs Other cost5 Depreciation Interest payable and simibr Charges 4,599,318 433.319 45,614 111.397 4.322,651 360,449 53,031 98,940 5,189,648 4,835,071 Resid¢nti*l eare costs 2026 2025 Staff costs Othcr costs Dep￿latIOn Lw on sale of assets Interest payable 2nd sunilar charg¢5 .281,563 145,131 9,128 48.550 22323 1.079.060 188.882 14,882 27,764 1,506,695 1.310,588 A88re8atc amourlts 6.696.343 6,145,659 NET INCOMEJ(EXPENDrruRE) Net ineomellexpcndittirel is stated after char8ingllcreditlIL81'. 2026 2ff25 Depreeiation- owned assets Depreciation- asws on hire purGh&%e contract5 and fitwice le&ses Deficit on disposal of fJx¢d assets 35.962 18,780 48,550 42,870 25,041 P?ge 19 continued...

INDIVIDUALCARE SLRVICES Notes to tho Finaneial StAtt￿￿1$- tontlthutd for the YeAr Lnded 31 MAt'cl) 2026 'rIiusTEF.S' REMUNEILrtTION' ANI) Bb:NEFITS 'Th¢rc W¢￿ no trLlStecs' remunti￿11on or otlicr b¢iiefits for tli¢ yeai" endcd 31 Maiyh 2026 nor for the yeaT endcd il arch 2025. Trusttes, txpen5e5 There were no trustees, expenses paid foT the year ended 31 March 2026 nor foi the yeai. ¢Dded 31 March 2025. ST AFF COSTS 2026 2025 Wagts and salaries 5,880,881 5,401,711 5.880,881 5.401,711 The averdge tnonthly numbet of employees during Ihe year a5 follows. 2026 170 2U25 208 14 Charit2ble acliviiies Mana8eintnt and admit]islrdiion -l-li¢ iiuiiibtrr ufemiiloyee5 whosL' einployev briiefiis lexclvdinib einploytr p¢nsion costs) excttded £611,01111 wa5. 2026 2025 £140,QOI £150.0(x) Wages and salaries above includ¥5 agency WOTker5 £930,71512Q25 - £81,427) Ernploy¢rs national irtsuraiice contributions iThcluded iii wages and s21aries above toialled £494,491 12025 £423.9991. The company operatcs a money Purchase pcnsion ￿li¢M¢ and il corttribules in r￿[￿¢t of those sthff entitled to join. Pensions auio enrolltnent is available for thc remaining staff. Total pension costs in the year were £244,802 12025 - £148,655). Pension commitments in¢lud¢d In CTeditor5 15IE £61,869 (?025 £3,568). C.oniribLilion5 lolalling £53.623 12025 £45,784) including salary saLrificc were made to dcfTned conlribulion pension scliemes on behalf of l einploycc12025 - 1 cmployeel whose emolutnents ¢xceeded £60,000. Page 20 ¢ontinu2d...

INDIVIDUAL CARE SERVICES Notes to FingTrcial Stotements- tontinued for the Year Ended 31 Mgrch 2026 suppoRr COSTS Cost 2026 2025 Payroll costs Other c05t$ Depre¢i8tion 336.421 578.450 54.742 542,416 471,381 67,913 969,613 1.081,710 Allocation of 5UPPOrt tosts 2026 Payroll Costs Oth¢r Costs Dtpn TotAI Domiciltary care R¢sidential ca 279.23 57,191 433,319 145,131 45,614 9,128 758,163 211,450 336,421 578,450 54,742 969,613 Allo¢xtion of support costs 2025 Payroll Other tosts Depn Total Domiciliary care Residential caT¢ 433,933 108.483 368,039 103,292 53,031 14,882 855,053 226,657 542,416 471,381 67.913 1.081,710 Support costs have been allocated 83%12025 - 78¢/ol to Do[nicili￿ Care 17Yo12025 _ 220/0) to R¢sid¢ntial Governance costs irt¢ludes payments to th¢ auditors of £7.600 (2025 £7,500) foraudit fee5. Page21 C4)ntinued...

INDIVIDUALCARE SLRVICES Notes to the Financial Statements- £onlinued f(bl- tlie Year Elideit 31 At'll) 2026 TANGIBLE FIXED ASSE'rs Freehold property dnd rittings Moror cost Al l April 2025 Additions r)isp05als 8,150,411 346.504 1283.5501 259,009 11,258 243,428 8,652,848 357,762 1283,5501 At 31 March 2026 8,213,365 270,?67 243.428 8,727,060 DEPRECIATION Al l April 2025 Charge for ye 159,883 27,596 134,843 27,146 294,726 54,742 At 31 March 2026 187.479 161,989 349,468 NET BOOKVALUK Ai 31 March 2026 8.213,365 82,788 81,439 8.i77,592 At 31 March 7025 .150.411 99.126 lQ8,.%85 8,358,122 2026 2025 Cost AcLLimiilthted dtprECli1tion 7,Q30,649 7,321,051 As al I l .M1¢ ILh 2026 6,713,577 7,003,979 This repi'esents properties included above at the following valuation. 2026 2025 Revaluation Accumulaied depreciation 8.213 J65 8,150.411 As at 31 March 2026 8,213,365 8,150,411 All otlier tangible fixcd asscts are stated &t historical cost. Thc trcthtrld properlies owned by the compl< ny wei'e valued by G A Smith who is a Chdrtayd Surveyor. a trusiee of Ihe eh1i rity. on an gpen tnarlcel basis. 'l-he valualion undertaken ai 31 Mdrch 2026 and In the opiuioTr of the Trustees Ihis valiiaiion is considered to be re￿tsr￿ble. Page 22 continued...

INDIVIDUAL CARE SERVICES Notrs to the Fil￿￿tI#l St#ttments- continued for the Year Ended 31 March 2026 TANGIBLE FIXED ASSETS- tolltinued Fixed &%sets. included in the abov4 w]llch are held und¢r hire purchase contracts are a5 follows.. Motor vehicl£s COST At I ApTiI 2025 and 31 MaTGh 2026 139J56 DEPRECIATION At l April 2025 Charge for y 64,235 18,780 At 31 March 2026 83,015 NET BOOK VALUE At 31 March 2026 56,341 At 31 March 2025 io. DEvfoRS: AMOUNTS FALLING DUE WtrHIN ONE YEAR 2026 2025 Trade debtors Other debtors 504.097 434,115 2,685 504,097 436.800 ii. CRKDITORS: AMOUNfs FALLING D[￿ IVITHIN OT+lE YEAR 2026 2tr25 Bank loans and overdrnfis {see notc 131 HiTe purchase (see note 14) Trad¢ creditors Social security gmd oth¢riaY Other creditors Accrued exp¢n5¢S 286.477 67.894 195,518 71,047 61,954 383.309 78,220 7.574 32.438 85,053 2,611 533,399 1.066.199 739.295 Page 23 continued...

INDIVIDUALCARE SERVICES Notes to the FÈn%neial StatementS- COlJtÉnued for the Year Ended 31 Mai'ch 2026 12. CREDITORS.. A.MOIIN'I'.% FALI.ING Al,-I'b 11 MOIIE'I'IIAN ON&: YLAR 2026 2025 lank loans (sec noic 131 Ilire purchay Is¢¢ note 141 ,362,750 1,800.666 67,884 ,362,750 1.868,550 13. LOANS An analysis of the Inaturity of loatts is given below. 21r26 2025 Amounts falling due within one year on demand.. Bank loaiis 286,477 78,220 Ainouiits falling b¢Ne¢n onc and two ycars.. Bank loans- 1-2 yea 75,352 82,815 Am()unls falling diie beNvcen rnyo and five yeats". Jjank loans- 2-5 y¢ars 242,782 291.168 Ainoiinlfi falling dLie in InoiE than five year%-. Baiik Ivans mor¢.% yr by instal 1.044,616 1.426,483 Fixed RAte Logn$ Fixed rate loans are a& lollows." A bank loan of £90,588 which wa5 drawndown on 0310812022. The loaii is repayabl¢ by monthly Instaliknent5 and Trie% intere%1 at f) 64/. per annum. "rh¢ loan 15 r¢payable from 0310()12022 to 0310812037. Tnt¢resl of £5,227 was charged durina the year and the balance ag at 31 March 2026 15 £76,311. A bank IDan of £80.820 which w&8 drawndown on 2110912022. The loan Is repayable by tnvnlhly instaltnents and carrics intcrcst at 8.14Q/o pcr annum. The loan is r¢payablc from 2111012022 to 2110912037. Interest of £5.860 Was tharged duTing the yegT #nd the balan¢¢ as at 31 MarGh 2026 is £69.668. A bank loan 01. £274.050 wliicli was diiwndown on 2611012022 The loaii is repayable by monthly inslalment5 and canics inicrcsi al 7.42D/D per annum. Thc loan is rcpayable r￿M 2111112022 10 26110137, Iiiieresl of £17.971 was charged duriiig the year aiid th¢ balance as ai 31 March 2026 is £235,260. A bank loan 01£79,931 whicli was draWndON￿ on 18J0312024. The loan ts repayable by montlily inslalment% and carries intcresl ai 7.4Q/o pcr annum. The loan is repayable frotn 1104124 10 1810.3139. Interest gf £5.585 was chargcd during lh¢ y¢ar and ih¢ balance ￿ ai 31 March 2026 is £73.649. VariHblc RRt£ L•*ns Variable rate loans are as follow5.. Pagc 24 continucd...

INDIVIDUAL CARE SERVICES Note5 to the FinAncial Ststements- tontinued for the Year Ended 31 M4rch 2026 13. LOANS- tontinued A bank loan of £90589 which was drawndown Ort 0310812022. Th¢ loan is repayable by monthly insts]ments and tartses interest at 3.40/0 rate atove base rate per atmum. The loan is repayable from 0510912023 10 0310712037. It)terest of £6.564 was ehar8ed during the year artd the balanceas ai 31 March 2026 is £77,349. A bank loan of £274,050 which wos drnwndown on 26110r2022. The loan is repayable by monthly instalments and carries iotere8t at 3.4Yo rnte above base rate per atmum. Thc loan is r4)ayablc frortl 2611112022 to 2611012037, Interest of £19.930 WL8 Cha￿ed during the year and the balance as * 31 March 2026 i5 £235,108, A bonk loan of £I07.285 which was draw5Jdown on I510￿23. The loan is repayable by 5noJthly instalmEnts and ¢4rries interest at 3.48Yts late above base Tate pcr annum. The loart is rcpayable from 15107r23 to 15106138. Interest of £9,973 was charged during the year and the baIan¢¢ as At 31 March 2026 is £97,868. A bank loan of £586.163 Mthi¢h was drawndown Ort 23108124. The loan is repayablc by moDthly instalments And Garrit6 inte]wt at 2.590/0 r￿e above basc rat¢ per at￿um. The loan 15 repayablc from 31108124 to 31108139, InteTrst of £39,146 wa5 charged durin8 the year ond the balancc a5 at 31 Match 2026 15 £548.689. A bank loan of £251,213 which was dTawndol￿ otl 09108124. The loan is r￿ay￿ble by monthly instalments and c4rries interesi at 2.59Yo rate aknve base rate per atmum. The loan was ttp2id on 9 April 2026, Interest of £16,330 waq charged during the year and thc ba]ance as at 31 March 2026 is £235,325. All bank108ns are se¢uTed by a charge over the relevant property. LEASING AGREEMETr4rs MiniTnum le￿e payments ￿derhITe purchas¢ fa]1 due as follows.. 2026 20 Net obligations repayable.. Within one year Bthveen ont and five years 67,894 7,574 67,884 67,894 75,458 15. MOVEMENf IN FUNDS Net movement in fvrtits At 31.3.26 At 1.4.25 Unrestrided funds Genernl 5Jrtd 6.627.545 293,572 6,921,117 TufAL FUNDS 6,627,545 293572 6.￿1,117 Page 25 continued...

IryDIVIDbAL CARESERVICES Notes to the Finan£iAI Statements- contithtstd for tlie Year l.:Iided 31 Iqaj-cli 2026 15. MOVEME￿[ IN FL.YI DS- tontinutd Nel mavernent in tunds, iiicluded in Ihc abovL are as follows". Incorning gourees R¢sovr¢es expcndtd Move11)cnt in funds Unrestricted funds (Jcncral ftjnd 6,989.915 16,696,343) 293,572 TOTAL FUNDS 6,989,915 16,696,343) 293,572 Comparatives for movemettt in funds Ntl illovcmcni ID fvnds At 31.3.25 Ai 1.4.24 Unresti't¢ted fuhd5 General fund 6,304.881 322,664 6,C?27.545 'I'OT.IL I,'[I.ND8 6,)04,¥¥1 5,6?7,5-45 Comp8rative nel mnvemellt in funils, incliided In the above are as follows.. Incuminrp resour¢¢s Re%ources cxpendLd CJaiD% and 10sse5 oi'cmcni IlnrE,%trieted funds General fuod 6.536.544 {6,145,659) 16¥.221) 322,664 I'OTAL FUNDS 6,536.544 16,145.6591 168,2211 322.664 A current year 12 month5 and priorye*r 12 months combilled posilion is a5 follows.. Net movement in tunds At 31.3.26 Al 1.4.24 UnTtttrictcil fuTtd5 General fuftd 6,304,881 616.236 6.921,117 -I'OI-AI. ￿UNDs 6,304.&81 (116,236 6,921,117 Page 26 Conti￿￿ed...

INDIVIDUAL CARE SERVICLS Notes to the Financial St2tements- continued for the Yeir Endtd 31 March 2026 15. MOVEMENT IN FUiYDS- continued A current year 12 months and prior year 12 mollths g)mbined net movement fuftd4 included in thE above arc as follows.. Incoming resources Resources expended Gttins ond losses Movem¢nt in fvnds Unrestrieted funds Genertl fijttd 13,526,459 112.842.OW2) {68,221) 616,236 TOTAL FUNDS 13,526,459 112,842,002) {68,221) 616,236 RELATED PARTY DISCLOSURES During the year the company purchas&1 5crviccs from a business in which diTe¢toT￿￿18tees hwj an int¢ffst. The vaI￿t of these scrvice5 and the dirtctor51tN5t¢es concerned are follows.. Two trustees, A H Crompton and Mr A A Crompton are directors of A A Frances & Sons Limit￿. This company wied out most of the maintcnancc and Tefurbishment Work at the Trsid¢nttsJ home& The following transactions were undertaken on anotmal comm¢rGial b3$5s. Resources expended of £95.721 (2025 - £62,892). In addition there are capitali5cd u)sts of £346.120 12025 £289.764) Within trnde ereditOTS occnj￿8 is a balan¢¢ of £23,921 (2025- £5,845) i]] respect of thi5 wmpany. David Hartley a D￿ecto1 of the Ghatity and is also a Dii¢ctoi artd bliareholder in Atdenfield Litnittd. Ardenfield Limited pT0vid￿ managernent servictt to th¢ charity. The amount of fees paid to Ardenfield Limited duTing the y¢ar amounted to £30.447 {2025- £35.655). A b818nce of £2.128 was owing at 31 M￿Ch 2026. David Hartley is a Director of the tharity and is a150 a Director attd shareholder in LDA sUp￿rt Limited. LDA Support Litnited provides temporary workers to the charity. The arnount of fees paid to LDA Support Selvices during the year amounted to £819,629 12Q25 £Nil). A balyn¢¢ of £143.899 12025 £Nill was owing at 3 1 March 2026. 17. ULTI￿TE CONTROLL1Tr4G PARTY Ther¢ was no control1ll￿ party during the year. i& GOING CONCER The Charity's fjnattctal statem¢niS are prep8￿d on a goirt8 concern ba5i5. There 8r¢ no rnatcr1￿ uncertainties aboutthc Chrrity's ability to continue. Page 27