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>J*ion 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 ¢onsis*nt 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. 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 IUni*d 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 St*nd0rds 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 tn*tter% 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 Trus*es' 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