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