2025-03-31-accounts

REGISTERED COMPANY NUMBER: 02721597 (England and Wale5) REGISTERED CHARITY NUMBER: 1012204 FINANCIAL STATEME]YTS TH NDE AR ATmstrongs Chartered Accountants and Slatutory Auditors Gethin House 36 Bond Street Nuneaton Warwickshire CVI14DA

CONTENTS OF THE FINANCIAL STATEME]YTS OR THE YEAR ED31M RCH 202 Page Reference and Adn)Inistratlve Delalls Trustees, Report Report of the Independent Audltors Statement of Flnanel21 Actlvitl¢s BAlgnce Sheet CAsh Flow Ststement 10 Notes to the Cash Flow Statement Notes to the Financlal St4tements 12 10 19

P.AK.S. REFERENCE AND ADMINISTRATIVE DETAII THE YE NDE H20 TRUSTEES G Grewcock Charity Worker Ms M Moyle Lecturer P R Tomlinson Engineer Ms E D Rowe Assistant REGISTERED OFFICE Unit 42 Centenary Business Centr¢ Hammond Close Attleborough Fields Industrial Estate Nuneaton Warwickshire CVI16RY REGISTERED COMPANY NUMBER 02721597 (England and Wales) REGISTERED CHARITY NUMBER 1012204 AUDITORS Amsirongs Chartered Accountants and Statutory Auditors Cjethin Flouse 36 Bond Street Nunealon Warwickshire CVI14DA BANKERS National Westminster Bank PIC 13 The Borough Hinckley Leicestershire LEIO INW BANKERS Lloyds Bank PIC 17-23 Coventy Street Nun¢alon Warwickshire CVI15TD BANKERS Santander UK PIC 2 Triton Square Reganl's Place London NWI 3AN Page I

P.A.KS. REGISTERED NUMBER: 02721597 TRUSTEES• REPORT FOR THE YEAR EIYDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting polTcies set out in note I to the financial statements and comply with the charitable company's governing document. the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recornmended Practice applicable to charities preparing iheir accounts in a¢cordancc with ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS.102). OBJECTIVES AND ACTIVITIF.S Objective5 Alms The charitable company's objertive and its principal activity to benefit the public continues to be that of providin¥ quality service for clients with learning difficulties, enabling them to tiilly inlegrate into the community. The charitable company also offers day-care services Providing slructured activities and outings for clienls with learning dilTicultpes. The policies adopted in furtherance of thesc objectives continues to be rcnting suitable properties, fully equipping and staffing theln as appropriate to provide domiciliary serviccs. There has bcen no change in these policies during the year. Thc main objectivc continued io be maintaining and irnproving its good quality level of service to the charitable company's clients. To enable the charitable company to achieve this objective all the employees are NVQ qualified, The trustees have paid due r¢gard io guidance issued by the Charity Commission in deciding what activities the charitable company should undertak¢. STRATEGIC REPORT Achievements and performance Charltable actEvltles Thc trustees consider that the perfonnance of the charitable company this year has met the objectives outlined above. The charitable company has continued to maintain its high quality standard of care within a happy and safe environment. The tn￿leeS and managemenl are satisfied with the curreni yeavs financial and operational perf.omance. The charilable company's total unrestrictcd reserves have increased from £354,410 (2024) to £480,254. Financlal review Future developments The trustees and martagement anticipate a small surplus income over expenditure for the 2026 financial year sirnilar to the 2025 financial year providing future reserves for financial stsbllity for the foreseeabl¢ future, Princlpal fundlng sources The principal fimding resources received by thc charitable company comprises of contract income with Warwickthire County Council and other local Health Authorilies. Investment poliey The charitable company only invests ils available fimds in interest-bearing deposit accounts with the company's main banker. Reserves polley It is the policy of the charitable company that unrestricted funds which have not been desigmated for a specific use should be maintained at a Icvel of £1 00,000 to cover any future deficits for two financial years. The trL￿e¢S considers that reserves at this level will ensure that, in the event of a significant drop in fvnding. Risk management The trustees have assessed the major risks to which the charitable company is exposed. The trustees and management are satisfied with the systems that are in place to rnitigate exposure to the non-financial risks. Page 2

P.LIL& REGISTERED NUMBER: 02721597 TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Goverulng document The charitable company is a registered charity and is constituted as a company limited by guarantee and is therefore governed by a memorandum and articles of association. Dlrectors and trustee5 The trust¢¢4 who are also the directors for the PUTpose of company law, who served during the year were: P R Tomlinson M Moyle G Grewcock EDRowe Appointment of trustees All of the trustees are directors of the charitable company. r)etails of the Iruslees can be found above. The Board has the power to appoint additional trustees if it considers fit to do so. None of the trU￿eeS has any beneficial interest in the company, Organlsatlon The charitable ¢ompany is organised so that the trustees meet regularly to manage its afTairs. There is onc administrator and two managerial staff who manag¢ the day to day administration of the charitable company. The remaining staff are employed directly to Cany out the objectives of the charitable company. Trustee Inductlon and tralnlng All new trustees are required to attend a series of trusiee meetings prior to being appointed. New trustees are invited to a social meeting to be introduced io the managers. the senior members ofstaff and the residents. Trustees are given written and verbal infomiation regarding ihe charilable company and the context within which it operates. Literature regarding the trustees. role and responsibilities obtained from the Charities Cornmission is also given to each new trustee. Related parties None of our trustees (directors) receive remuneratioT] or any other benefit from their work wilh the Lharity. Any connection between a Iwstee or senior manager of the charity must be disclosed io the full board of trustees in the same way as any other contractual relatlonship with a related party. In the Cu￿ent year no suLh related party transactions were reported. TRUSTEES, RESPONSIBILITY STATEMENT The trustees (who are also the direclors of P.A.K,S. for the purposes of company law) are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and Uniled Kingdorn Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare thc financial statements in accordance wilh United Kingdom Generdlly Accepted Accounting Practice {United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve thc financial statements unless thcy are satAsfi¢d thal they give a true and fair view of the state of affaiTS of the chariiable company and of the incomin&Tr resources and application of resources, includin&y the income and expenditure. of the charitable company for that period. In preparing those financial statement& the trustets are required to select suitable attounting policies and then apply them conslstently) observe the methods and principles in the Charities SORP- make judgements and estimales that are reasonable and prudent. prepare the financial statements on the goin&F Concern basis unless it is inappropriate to pr¢surne that the charitable company will continue in business. Page 3

TRUSTEES, REPOR YEAR Trth" DED MAR TRUSTEES, RESPONSIB￿ STATEMFNT- CODthxed The trustees arc re4)onsible for kwing PToper accoiintin8 records which disclose Isryth re880D•bl¢ at thne th¢ fiDan¢iaJ position orth¢ ¢haTitabl¢ 8Th1 to Mablc them to eD8ur¢ that th¢ fin￿la1 sthtCDwnts ¢onyly wilh thc Companies A¢t 21)06. Tbey are 4180 ycspon8ible for ￿fegUardIng th¢ ass¢ts of the c1￿11&b￿ conw aThl Im¢e for taking r¢a50nAbl¢ Steps for the pr¢v¢ntioD and drtection of fraud and other llYW]aritie& D]SCLOSiIRE OF INFORMAITON TO AUDTfoRS So hr as the trustees are aware. is no relev&Dt infonnation (as defined by Sedion 418 ofthe A¢t 2( ofwhlch the thiitable companYs auditors Unaware, 1]￿ each trtsstee h48 tsken All the steps that they ought to bavc tllk￿ as B truslce An order to make tlw aware of •ry audit infornwtion and to ¢5tablish that ¢harilable comp•tys 4udilor8 ￿ owwe of that Irforn￿t10ft. AUDfIoiLS Tr￿t￿$, re and 8ignod on tbo boArd's b¢bol(by. M8MW¢.Tn P88¢ 4

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF P.AJLS. Opinion We have audited the financial statements of P.A.K.S. (the 'charitable company) for the year ended 31 March 2025 which comprise the Statement of Financial Activities. the Balance Sheet, the C&8h Flow Statement and notes to the financial statements, including a summary of significani accounling policies. The financial reporting framework that has been applied in their prepardtion is applicable law and United Kingdom Accounting Standards (United Kingdom Generdlly Accepted Accounting Practice). In our opinion the financial statements: . glve a true aT)d fair view of the state Df the charitable Compan￿$ affairs as at.31 March 2025 and of its incoming resources and application of resources, including its income and expenditUTe. for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Companies Act 2006. Basts for oplnlon We conducted our audit in accordance wilh International Slandards on Audiling (UK) (ISAS (UK)) and applTcable law. Our responsibililies under those standards are further described in the Auditors, responsibilities for the audit of the financial ￿atementS 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 Ethical Standard, and we have ￿lfilled 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 relatlng to golng concern In auditing ihe financial statements, we have concluded that the tnistees, use of the going concern basis of accounting in the preparation of the financial statemenls is appropriatc. Based on the work we have p¢rforn]ed. we have not identified any material uncertainties relaling to events or conditions that, individually or collectively, may ￿5t significant doubt on the charitable companys ability to continue &s a going conrxrn for a period of at least twelve months from when the financial siaiements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect lo going concern are described in the relevant sections of this report. Other Informatlon The trustees are responsible for the other inforniation. The other inforn)ation comprises the inforn]ation included in the Annual Report, other than ihe financial stalcmenls and our Report of the Independent Audltors Ihereon. Our opinion on the financial statements does not cover the other infomjation and, except to the extent otherwise explicitly stated in our report, we do not express any forni of assuran¢e conclusion th¢reon. In connection with our audit of the finan¢ial stslements, our responsibility is to read the other infonnation and, in doing so, consider whether the other information is materially inwnsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required io deterniine whether this gives rise to a material misstalement in the financial statements themselves. If, based on the work we have perfornied, we conclude that there is a material misstatement of this other infornialion, we are required to report that fact. We have nothing to report in this regard. Matters on whlch we are requfired to report by exceptfon We have nothing to report in respect of the following matters where the Charitie5 (Accounts and Reports) Regulations 2008 requires us to report lo you if, in our opinion.. the inforniation given in the tTUStees Report is inconsistent in any material respect with the financial statements. or the charitable company has not kept adequate accounting records. or the financial statements are not in agreement with the accounting records and returns. or we have not received all the infornMtion and explanations we require for our audit. Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF P.A.K Responsffibilitles of trustees As explained more fillly in the Trustees, Responsibilities Statement, the trustees (who are also the directors of the charitable company for the putposes of cotnpany law) are responsible for the preparation of the flnancial statements and for being satisfied that they give a true and fair view. and for such internal control as the trustees deterniine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the fmancial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern. disclosing. as applicable, matters related to going concern and using the going concern basis of accounting unless the truste¢s either iniend to liquidate the charitable company or to cease operation4 or have no realisti¢ alternative but to do so. Our r¢spon51bllitlts for the audlt ofthe financial statements We have been appointed as auditors under Section 144 of the Charities Act 201 l and report in accordance with the Act and relevant regulations made or havinbF effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that in¢ludes OUT opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misslatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could r¢asonably be expected io influ¢nce the economic decisions of users taken on the basis of these financial statements. The extent to which our proLedures are capable of detecting irregularities, including fraud is detailed below., Based on our understanding of the Company and industy, we identified that the principal risks of non-compliance with laws and regulations r¢lated to the industy. and we considered the extenl lo which non-compliaiice might have material effect on the financial statements. Wc also considered those laws and regulations that have a direLt impact on the flnancial statements such &s the Companics Act 2006. We evaluated management's incentives and opportunities for fraudulent manipulaiion of the financial statements (including the risk of override of controls) and deterniined that the principal risks were related to posting unusual journal entries to increase revenue and profits or the manipulalion of accounting estimates which could be subject to managernent bias. Audit procedures perforn]ed by the engagement team included.. -Reviewing financial Slatements disclosures and testin8 to supportlng documentation to assess compliance with applicable Ig4WS and regulations; -Perforniing audit work over the risk of managFement ove￿Ide of Controls, includin8 tcsting of joumal entries and oth¢r adjustments for appropriateness, evaluating th¢ business rationale of significant transaLtions outside the nornial course of business and reviewing accounting estimates for bias; -Perfonning audit work over the risk of understatement of turnover in¢ludin8 obtaining corroborated explanations from management. - Reviewins minutes of the meetings of those charged with govmnce. There are inherent limitation5 in the audit procedures described above. We are less likely to become aware of instances of non-cornpliance with laws and regulations that are not Closely related to events and transactions reflected in the flnancial statements. Also, the risk of not detecting a Material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for examplc, forgery or intentional misrepresentations. or through collusion. A fiffther description of our re5ponsibilitie5 for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.()rg.uk/auditorsresponsibilities. This descTlPtion forins part of our Report of the Independent Auditors. Pag¢ 6

OF THE IKDEPENDENT AUDrroRS TO THE TRUSTEES O •f our report This report is n]ade 501ety to the Ch￿l￿b]e ¢ollJpan￿S tntste￿. a8 8 body. in accordan￿ Part 4 of the ch￿itieS (Accounts and Reports) Re￿￿tIonS 2008. Our audit WOTk has b¢¢n urdcrtaken 80 that w¢ might 5tat¢ to the ¢haritsble compatys tntyB those n]atter5 we are required to stste to them in an &uditor8' rcport at3d for no other puzpose. To the fuil¢st ¢xtsut prnitted bylaw, we actwt OT d th¢ ¢J]aTitabk COD)patys y to anyone othcr than the ¢haritablc con¥ OUF audit wor thts rtpor4 or for the opinion8 we have forrn¢(L CharteF.¢¢rknrcountauts Statutory Audttor8 Ell￿ble to Oct #s In auditor in tern]s of S¢¢lion 12 fjethin House 36 Bond Street Nuts¢ato 2orth Act 21A)6 CVI14DA Pase 7

P.A.IL& ATEMENT OF FJNANCIAL ACTIVITIES OKTH YEAR DED ARC 2025 2025 Total funds 2024 Total ftmds Unrestricted fi￿d Restricted fijnd Notes INCOME AND ENDOWMENTS FROM Donations and legacies 15,579 Charitable activitlts Residential care & support services 1.266,754 1266,754 1252,811 Investment income 10.178 10.178 7,055 Total 1,276,932 1,276,932 1275,445 EXPEIYDITURE OIY Charltable activfitles Residential care & support services 1,151,088 1,151,088 1.164,240 NET IIYCOME 125,844 125,844 111,205 RECONCILIATIOIY OF FUNDS Total funds brought forward 354,410 354,410 243,205 TOTAL FUNDS CARRIED FORWARD 480,254 480,254 354,410 The notes fomi part of these financial staternents Page 8

2025 2024 Nole5 FtXED ASSETS T8wble assets 12 26,216 31,622 Debtors 13 168,279 324,312 197,846 155J75 492,591 353221 CRED￿oRs Amoujjts fAI]in8 due within ott¢ y¢ftr 14 (38,553) (30.433) NET CURRENT ASSETS 454,038 322,788 TOTAL ASSETS LESS CURRENT 480.254 354.4JO NET Assrrs 480,254 354,410 17 480,254 354,470 TOTAL FUNDS 480.254 354AIQ The charit8ble comp8lly i8 ¢Dtitled to exeJWioD from audit uDd¢r Se¢tion 477 of the Act 2Crt16 for thc year ended 31 Marcb 2025. The rnenblxn knve Jjol dcposiled Jx)tl¢4 pursuafft to S¢ctFon 476 of thc Compalll¢i A¢t 2006 r¢quirln8 ￿ audit of the8e finaDcial 8t•tsmeDts. Th¢ In￿ ocknowledge their T¢8pon8ibiliticB for (a) eti8wing that the clwitable ¢ompany keep8 accovntiD8 record$ that comply with SOctio￿ 386 387 of th¢ Compatii¢s Act 2006 and (b) prtiparn8 financial B1&tem￿ts }￿l¢b give a I￿¢ and fair view oftht 8tat¢ of•ffairs of the clwilablt conyny 48 ut the end of each financi￿ y¢AT 4lld of ils surplu6 vr deficit for each fiuallcl￿ year accordaore with tbe requir¢rnts of Se¢lion¥ 394 8nd 395 and wtich oth¢T¥Th comply with the requirernth of thc Con¥)2ri￿ Act 2(K)6 retstiug to finav£iai far 86 appjiublc to the ¢haritsble ¢oll]pany. TTr￿e finan¢i4J statarn¢nts havc IKen wdited under the requirem￿ 0[￿tion 145 of th¢ Charities Act 2011. 181 btstemellts wer# approved by the BO1￿ of Th￿tee& and authori8ed hr issue . .Xi)£. ond were si8t)cd on its behalf ty., M Moyle- TTWqte¢ Page 9

P.A.IL CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash tlows from operatlng a¢tivltles Cash generated from operations 160,741 21222 Net cash provided by operating activities 160.741 21,222 Cgsh flows from Investing aetfvilles Purchase of tsngible fjxed assets Sale of tangible fixed assets Interest received (2,382) 400 10,178 (6.000) 7.055 Net cash provided by investlng adivities 8,196 ,055 Change In ¢745h and cash equlvglents In the reportlng perlod Cash and cash eqlllv8lent5 al the beglnnlng of Ihe reportlng perlod 168.937 22,277 155,375 133,098 Cash and ￿$h equlvalents gt the end of the reportlng perlod 324,312 155,375 The notes forn] part of these financial statements Page 10

P.A.K& NOTES TO THE CASH FLOW ￿ATEMENT FOR THE YEAR ENDED 31 MARCH 2025 RECONCILIATION OF NET JNCOME TO IYET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net ineome for the reporting perlod (as per the Statement of Financlal Aetfvitles) Adjuslments for: Depreciation charges Loss on disposal of fixed assets Interest Tec¢ived Decrease/(in¢r¢ase) in debtors Increase in credilors 125,844 111205 6204 1,184 (10.178) 29,567 8,120 7,636 1,369 (7.055) (92.000) 67 Net eash provlded by operatlons 160,741 21,222 ANALYSIS OFCHANGES IN NET FUNDS At 1,4.24 Cash flow At 31.3,25 Net cash Cash at bank and in hand 155,375 168,937 324,312 155,375 168,937 324.312 Total 155,375 168,937 324,312 The notes forn] part of these financial statements Page 11

P.￿￿& NOTES TO THE FJNANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Basis ofpreparlng the flnancial statements PAKS Trust is a private company limited by guarantee incorporated in England I Wales . In the event of the charity being wound up, the liability in respect of the guardniee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page l of these financial thtements. The nature ofthe charity's operations and principal activities are to provide a quality service for clients with .learning diifjculties, enabling them to fully integrate into the community. The charity also offers day-care services. providing structured activities and outings for clients with leamiag difficulties. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019. the Financial Reporting Standard applicable in the United Kingdom and Republic of Jreland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going concern basls under the historical cost convention, modified to tnclude certain items at fair value. The financial staiements are presented in sterlin8 which is the functional Cu￿¢ncY of the charity and round¢d io the nearest £. The signifjcant accounting policies applied in the preparation of these financial ststements are set out below. These policies have been consistently applied io all years presented unless otherwise stated. IDeome All incoming Tesources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to thc income after any perfonnance conditions have been mct, the amount can be measurcd reliably and it is probable that the income will be received. For donations to be reCO￿lsed the charity will have been notified of the amounts and thc settlement dat¢ in Nvriling. If there are conditions attached to thc donation and this requires a level of perfonnance before entitlement can be obtained then income is deferred until IIK)se conditions are fully mel or the fvlfilment of those cnnditions is within the control ot the charity and it is probable that they will be fulfill¢d. Investment income received is in relation to bank interest received. Interest income is recognised using the ¢ffective interest method, Expendlture Liabilities are recogmised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amounl of the obligatlon can be measured reliably. Expenditure is accounted for on an accruals basis and h&8 been classified under headings that aggregate all cost related io the category. Where costs cannot be dlrectly attribuled to particular headings they have been allocated to activities on a basis consistent with the use of resources. T*nglble fixed gssets Tangible fjxcd assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairnient losses. Cost includes costs directly attributable to making the asset capable of operdting as intended. Depreciation is provided on all tangible fixed a￿ts, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected usefill life as follows: Leasehold improvements Fixtures and fittings Motor Vehicles 40/0 on cost 250/0 on reducing balance 25ts/y on redu¢ing balance Page 12 continued...

NOTES TO THE FINANCIAL ￿ATEmENTs - ¢ontlnued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES - continued Taxatlon The charity is an excmpt charity within the meaning of schedule 3 of the Charities Act 201 l and is considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax PUTposes. Fund aecountlng Unrestricted funds are available for use at the discretion of the trustees in furtherance ofthe general objectives of the charity and which have not been designated for other PUryK)ses. RestrA¢ted funds are funds which are ts) be used in accordan¢e with specific restrictions imposed by donors or which have been raised by the charity for particular PUTposes. The cost of raising and adrninistering such funds are charged against the specific fimd, The airn and use of each restrickd fvnd is set out in the notes to the fitvdncial statemcnts. Penslon costs and otber post-retfrremenl beDcfits The charilable company operates a deflned contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Ststement of Financial Activities in the period to which ihey relate. DONATIONS AND LEGACIES 2025 2024 Donalions 15,579 INVESTMENT INCOME 2025 2024 Deposit account inter¢st 10,178 7,055 INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Activity Rcsidential care & support services Fees receivable 1,266,754 1,252,811 CHARITABLE ACTIVITIES COSTS Direct Costs (see note 6) Support costs (see note 7} Totals Residential care & support services 1,143,292 7,796 1,151,088 Page 13 continued...

P.A.KS. ]YOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR EIYDED 31 MARCH 2025 DIRECT COSTS OF CHARITABLE AcTI￿TIEs 2025 2024 Staff costs Rates and water Insurance Light and heal Telephone Postage and stationery Rq)airs and maintenance Food and sundry residence costs Moior travelling expenses Rental of equipment PTofessional fees and subscriptions Fquipment licences Bank charges Accountancy fee5 Depreciation 884,624 96,200 13.799 8.943 11,660 ,593 26.482 39,486 6,522 16,754 24,646 3,264 184 848.106 91.435 13,983 10,786 12,585 2,812 67.018 36,968 1,936 13,993 42,683 3,227 253 11 2,931 6.204 3210 7,636 1,143,292 ,156,631 SUPPORT COSTS Governance costs Financ¢ Totals Residential care & support services 1,184 6,612 7.796 Support costs, included in the above, are as follows: 2025 Residential are& support services 2024 Total activities Lo&8 on sale of tangible fixed a5sels Auditors, rernuneration 1,184 6,612 1,369 6,240 7,796 7,609 NET INCOMEI(EXPENDITURE) Net in¢ome/(expenditure) is stated after chargingl(crediting).' 2025 2024 Auditors, remuneratlon Depreciation - owned assets Deficit on disposal of fix¢d assets 6.612 6.204 1,184 6.240 7,636 1,369 Page 14 continued...

P.A.IL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES, REMUNERATTON AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 MT for the year ended 31 March 2024. Trustees, expenses There were no trustees, exp¢nscs paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS io. 2025 2024 Wages and salaries Social security costs Other p¢nsion Costs 808,942 58.384 17,298 785,001 47,019 16,086 884,624 848,106 The average monthly nujnber of employees during the year was as follows: 2025 25 Direct charitable work Office and managerial work 2024 26 30 No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted nd Restricted fund Total funds INCOME A]YD ENDOWMENTS FROM Donations and l¢gacies 15,579 15,579 Charltabk aetivllies Residential care & support services ,252,811 1,252,811 InvestM￿t income 7,055 7,055 Totsl 1275,445 1,275,445 EXPENDITURE ON Charitable activitles R¢sidential care & support services 1,164,240 1,164.240 NET INCOME 111,205 JII205 RECONCILIATION OF FUNDS Totsl funds brought fonvard 243,205 243,205 Page 15 ntinued...

P.A.ILS. 1¥40TES TO THE FINANCIAL STATEMENfs- continued FOR THE YEAR ENDED 31 MARCH 2025 COMPARATJVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - ¢ontJnued Unrestricted Restricted fund fund Total fimds TOTAL FUNDS CARRIED FORWARD 354,410 354,410 12. TANGIBLE FIXED ASSETS Fixtures and fittings Leasehold improvements Motor vehicles Totals COST At I April 2024 Additions Disposals 41,244 85.567 ,382 (2,072) 12290 1,000 (2.995) 139,101 2,382 (5,067) At 31 March 2025 41,244 84,877 10,295 136,416 DEPRECIATION At l April 2024 Charge for year Eliminated on disposal 26,400 1,650 75.627 2,831 (1,435) 5,452 1,723 (2,048) 107,479 6204 (3,483) At 31 March 2025 28,050 77,023 5,127 10,200 NET BOOK VALUE At 31 March 2025 13.194 7,854 5,168 26.216 At 31 March 2024 14,844 9,940 6,838 31,622 13. DEBTORS 2025 2024 Amounts falling due within one year". Trade debtors Other debtors Prepayments 88,642 ,693 64,359 175,913 5,551 13,367 161,694 194.831 Amounts falling duc after more than one year.. Other debtors 6,585 3,015 Aggregate amounts 168,279 197,846 Page 16 Continued...

P.A.K.S. NOTES TO THE FifiTANCIAL STA TEMENTS - eontinued FOR THE YEAR ENDED 31 MARCH 202 14. CREDITORS: AMOUNTS FALLJNG DUE WITHIN ONE YEAR 2025 2024 Trade creditors Social securty and other tsxes Pension account 16,182 14,193 8.178 13,981 9,609 6.843 38,553 30,433 15. LEASJNG AGREEMENTS Minimum lease pajinents undcr non-¢ancellable operating leases fall due as follows: 2025 2024 Within one year Between one and five years 56.429 70,806 56,795 76,531 127,235 133,326 16. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2025 Total funds 2024 Toial funds Unrestricted fijnd Restricted fund Fixed assets Current asset5 Current liabilities 26,216 492,591 (38,553) 26,216 492,591 (38,553) 31.622 353,221 (30,433) 480.254 480.254 354,410 17. MOVEMENT IN FUNDS Net movement in fimds At 31.3.25 At 1.4.24 Unrestricted funds General fimd 354,410 125,844 480,254 TOTAL FUNDS 354,410 125,844 480,254 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds (ieneral fund 1,276.932 (1,151.088) 125,844 TOTAL FUNDS 1276,932 (1,151,088) 125,844 Page 17 continued...

p.LJLs. NOTES TO THE FINANCIAL STATEMENTS- contlnue R THE YEAR ENDE MARCH 2 17. MOVEMENT IN FUNDS - contlnued Comparatives for movement in funds Net movcmcnt in fimds At 31.3.24 At 1.4.23 Unreslricted funds General fvnd 243.205 111,205 354,410 TOTAL FUNDS 243,205 111,205 354,410 Comparative net movement in funds, included in the above are as follows.. In¢oming resources Resources expended Movement in funds Unrestrleted funds General fund 1,275,445 (1,164,240) 111.205 TOTAL FUNDS 1,275,445 (1,164,240) 111,205 A current ycar 12 months and prior year 12 months combined p)sition is as follows: Net movement in funds Ai 31.3.25 At 1.4.23 Unrestrleled funds General fund 243,205 237,049 480,254 TOTAL FUNDS 243205 237,049 480,254 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricled funds General fund 2,552,377 (2,315,328) 237.049 TOTAL FUNDS 2,552,377 (2,315,328) 237,049 Page 18 continued...

p.AKs. NOTES TO THE FINANCJAL sfATEMENfs - eon ORTH AREN ED RCH inued i& RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 March 2025. Page 19