Cmwrby Nurnber D2642512
Re￿t￿ed in Enland & Wales
thartly Number 1013819
COMMUNITY CARE OPTIONS
Trustees, Report and Financial Statements
For the year ended 31 March 2023

COMMUNITY CARE OPTIONS
Tru5tees' Repcrt and Financial Statements
For the year ended 31 Marth 2023
COPUEP￿S
Pase
Trustees, annual reptyt
Reference and Adrnini5trabve detai15
Structure. Go4￿3n(e and M3na8ernent
Objednies and Activitie
AchIevern￿ts ènd PerfonDan
Publlc beneflt
Finantrdl Revitr*
ns for Fvtvre Periods
Trustees. responslb11tt5es
Statuthry tampllanc•
Independent examlner
Independent ExamlDer's reJ>Drt
Statement ol Finandal Act￿￿￿e5
Balance 5hEet
Statement of Cash Fkjws
Plotes to the Ilnandal statements
io

COMMUNITY CARE OPTIONS
Dlrectors, Report for the purposes of section 417 of the Companie5 Art 2CQ6 and Trustees, Annual Report for
the purposes of part 8 of the Charities Art 2011.
For the year ended 31 March 2023
TheTrustees (who are alsothe Directorsforthèpurpose of Crmpany Lawl have pleasure in presenting thelrannual report
and the flnancial statements for the year ended 31 Marth 2023. The Trustees have adopted the prDw510n5 of the
Statement of Retomrnended Practlce ISORPI-Accountin8 and Rer>ortlng by Charilie5" IFRS 1021 in preparingthe annual
report and financial StateTh￿ts olthE Charrtv.
The reglstered name of the charity is Communlty Care Options. The charty is 3150 kno￿ IcKallyas Comco.
The registered charity number 1$ 1013819.
Communlty Care Option5 i5atso registered as a companyllmited by guarantee Icornpany reglstratlon number 026425121.
The directors, whD are also trustre& who have served durin8 the year and ￿ncE the year end are Ilsted bdow..
Mrs M Connell
Mr A Connell
Company Secreiaryl Chief Executlvt
Mr R Bales
Registered office olchari¢y'.
1- 3 The Courtyard
Caknn Street
B&ton
BLI 8P8
Telephone01204 360220
Admlnlstratlon tentre..
1- 3 Th? Courtyard
Calvln Streei
8olto
8LI 8PB
Bankers:
CTropeTative 8ank
19 Knowsley Street
Bolton
BLI IAS
Independent examiner:
Mike Garrett FCA
Kay Johnson Gee Llmited
I City R¢*d East
Manthesier
M154PN
Solicitors:
FieldLngs Porter
$I￿erWell House
Slfverwell Street
8dton
BU IPT

COMMUNITY CARE owfioNS
Direttors, Report for the purposes of section 417 of the Companies Act 2(K)6 and Trustees, Annual Report for
the purposes of part 8 of the Charities Act 2011.
For the year ended 31 March 2023
Governing Oocumtnt
Communltycare Optlon51s a company limited byguarantee and not havinga sharecapitalt8overned bylt5 Memorandum
nd Articles of Assotiètion dated 3 September 1991. It is ret￿ered as a tharity with ihe Charty Commission.
Tht mémbers have guaranteed the liabilitbes of the rompany In the e¥ent of a wlndlng-up. to ihe sum not exceedinR one
pound each.
wolntrmnt olTrustees
A5 set out In the Artlcles of knciatKJn. there Is a Cwnul of ManaBernent of the company who are also trustees of the
tharity. A minlmum of three and a maximum ol nlne tru5tee5 are eleaed to the Coltnal. One third of thÈ Council are
qulred to retlre eath year at the Annual General Meeting and may offer themselve5 for re-dertion.
Tru5tsÈ Inducilon and tr•lnts
Commvnlty Care Options, current Board ofthe Trustees ¢wslsts of members a %rfde ranie of skllls and knowledge
that they bring to the charity. The founder members set the strate8bc ¥ision and crsteria for the charity's purpose which
have remalned the sarne thrtsughout the thirty years of the tharrtv.
The Board have devdoped a dear IndUCt￿)n presentaUoh pack¥e lor ill new pro￿e￿1¥e Trustees. Th15 presentatlon
pack outlines tht aims and objeL1ives of the charity, 5how£learfythe rO￿S and responslbllhles of a Trusiee and allow for
a ¢g-opted period should this be requested by any inierested person.
gafilsatlon
The Board of trustees whlch can have up to nine members admlnlsters the tharlty. The Board meets every two months
and the rneetln85 are also anended byihe Chief ExeC￿￿e who 05 also a founder ff*mber and respon51ble for the day to
day runninB of the charitv.
Rlsk rnana8ement
The trusteos have consldered the major rlsks to which lh¢ charlry Ls exposed and have establlshed sultable rlsk
mana8ement and control protedurés.
The Oblerts of the Charty are:
l The care and support of r*ople with dLsabllllles Includlng people leamlng dlsablltttes vtho may also have
speclal needs, people wlih a mental Illness, challenging behaviour. profound physlcal disabOlllle5 or sensory
dlsabllhles.
2 The provisic￿, In thÈ Inte￿5￿ of social W*￿Te. tsf facllkle5 tor recreadon or for lelsure tlme occupatlon for the
benefft of people wrth di5abrfff(ies. vAth the object of improwng iheir COr￿lti￿n$ and qualrty of lrfe.
Prfnrlpll artl¥ltles and m* oble¢ii%*s
The prfnclpal attiwty of the Company 15 the provIS￿ of care and the wewareof people wlth dlsabllrtle5.
Cornrnunlty Care Optlons is a not-tor-profit company with tharitable status Set up by parents and carers who determlne
the criteria fijr its aims and it5 objective5. The prfmary alm of the organisatlon Is to PrO￿dÉ good quallty carÈ and support
to people with physical disabilities. learning diffi-tukies who have additional problern5 or other disabilitie5.
The strategy for achievlrw our 'alrns and 0b1ectN￿ is for managers of eath project to meet informally wrth their Staff
monthty to monitor and asse55 the outcomes and whether they matth the tharlvs e￿trtatiOns.

COMMUNITY CARE OPTIONS
Dlrectors, Report for the purposes of section 417 of the Companies Act 2(￿ and Tru5tees' Annu31 Report for
the purposes of part 8 of the Charities Art 2011.
For the year ended 31 March 2023
G¢)vÈmance meetin8 minutes Ind workers comM￿¢e mSnutes a￿ made available to the Tru51ees upon their request. A
report from each manager Is preserLted to the Board fDr rewew at their bi-rnonthly rneeting5. The principle set by the
Board is one of an'open tkyor Polirf which mean5 that both the Board and thlef Executi¥e are able io respond quickly.
The 2022 2023 year 5tsrted well and becomlng manageable. ho*tver staffiAE Is kxoblemavc due to recruirment
problems. There have been new referrals throughout the year, whlth has ie5ulted ITh a small flnanclal surplus at the end
of the year, for the first tlmÈ slnce 2012.
Darren Court
Darren Court ¢ontlnued to be fulty occuixed. with the same six ser¥ice users. The ser¥ice throughow the year rernalned
quite p051tlve wlth our CQC report awarding as"Good- whi¢h h¥5 been the 5arne since Darren Court opened many ye3r5
a80.
Ourreoch
The care hours were all wllhln our outreach seThke. and were the 5imrlar Durnber ol hours that was pl￿￿ded at Darren
Courr, wlth ofte servl¢e usÈr returnin8.
Shopmoblllty
Now c105ed perm•nently. and all Contents to be d15posed of durln8 2023.
Atl our arti￿11e$ are aSmed it provKlinKseryKes that benefrt thecomrnunlty, r•nRingfrorn supportlng 38 dlsabled people,
helpln8 ihem to li¥e in th￿r o%¥n homes.
The trustees conslder thai the dtttils aknve ensure that the charlty rr*ets both the splrli and the letter of the Publ1¢
8eneflt reportinB requirements asspKMed In Charfty Commlsslon gu6dance.
ReseThes potl¢y
The Trustee/Dlrectors recognlse that It is very important that the company has suffioent ￿serveS to contlnue Its
oblettlves. Thi5 p￿1cV refers to unre5triaed reserves fr4)rn each of our projects and that they be retained for the
operation of the project they relate to, in the same way as re5trirted reserves are aP￿1ed. This is to ensure that there
arefunds avallèble to Meet the tomrnitments of the projert, in partlcular staffing coms. A finandal re¥lew wlll be carried
out annually tc a55ess vthether the reserves are sufficlent io minimise risk.
The target set by the Trustees velatts to SL¥ Mc￿th$ unre5trfcted operatlns costs and is con5tantty under revivw. Free
reserves as at 3L Mèrch 2023 were £432.1811£412.320 ai 31 March 20221. Thi515 above the tarBet of approxirnately
£325,000 whKh has been based on expend¢ture levels lThcwred in the year to 31st Marth 2023. The Trustees w511 take
steps in future perfods to malntain free reserves at C￿ above the target level.
Des*Th￿ed Reser¥•5
The tru5tee5 have de￿gnated fvnds £20.29312022- £21.1161 toward5 the 5UStainability of Darren Court.
Prlnclpal fvndln8 souttes. a¢ii¥ltlts ahd rewlts
Income lor 2023 amtyJnted to £715.77712022- £650.2581 and included the fdlowln8-
Suppcrted Living. Dired payments ffificome wa5 £6S5.64112022- É573.7261.
A payment of £55.96712022- £53.0551 for Intenslve housbng management for ser¥Ke5 Users %¥ho live in Properties of
one Housing As50clatlon. The payment was funded thtouKh Hou54ng Benefft.

COMMUNITY CARE OPTIONS
Directors, Report for the purpose5 of section 417 of the Compani25 Act 2W6 and Trustee5' Annual Report for
the purp05e5 of part 8 of the Charities Act 2011.
Forthe year ended 31 March 2023
In¥estment powers and policy
The Memorandum & Article5 of Ass¢xiatI¢￿ Stste that the charity has the power to invest mneys of the company not
immediately required for the furtherance of its obie(ts in or upon such inve51ments, securities. or property as may be
Ihoughi fft, subject nevertheless to suth condlti¢Xts any) and such consents Ill any) as may for the time beiThB be
imposed or required by law.
Trurt•• Indemnlty
Indemnity insurante respert of the trustees has been pr¢y4lded at a tost of E3,45912022- EI,4271 for the year.
The flrst prforlty 15 to develop and grow the Company after severdl years of staRnation The plan is to b8lan¢È the
recruitment wrth new referrals whlch wlll besornelthat difficult. as the present situations is dueto recruitment problems.
5 Other companies are experlen¢in& we are still not In a posilion to bid for new serylces. We have however recrulted a
number of.bank staff to have the capacity ￿ develop ihe plan. 8iddin8 for new referrals has been made complicated
berause all opp)rtunities require Cornmunlty Care Wions to source property.
The plan whlch ¢oniJnues from135tyear l$1ghave merfin8s ¥hth houslngassociatlons regardlng having rented propertle5
Available for referrals that requlrÉ the Serv1￿ prowder to seajre property- Because Comco would Ilke more than one
woperty on o site. it would require a new development. Thè Hou51ng a5WCiation have sites planned but as yet the
developments are stlll under way, so this is a prqe¢t we Ire fofiowin8 very dosety.
With Bolton Shopmo￿ltynOW pemianently dosed it will be heEessoryto di5kK15t ofthe dettrltstootersand wheelchalrs
In 2023. Hopelully we can donate the office fumKure to another oryanlsatlon Ilke Community Care Options was gtven
such thing5 thirty-lwo years a80.

COMMUNITY CARE OPTIONS
Dlrectors, Report for the purposes of sectiorb 417 of the CLffipènies Act 2(X)6 and Trnstees, Annual Report for
the purposes of part 8 of the Charities Act 2011.
For the year ended 31 March 2023
Truste
The trustees (who are also directors of Community Care Options for the purposes of company lawl are responsible for
preparing the Truyees, Annual Report and the f(nanclal statements In accordance applluble lèw and Unlted
Klngdom Ac(wmting Stahdards Ivntfed KinBdorn Generally Accepted Acc￿nting Practice).
Company law requlresthe trustees to preparefinantlal statoments for eath flnanctsl yearvthlch 8fve a true and falr vlew
of the State of affalrs of the charitable cornpany and of the income and expendlture of the charltable company for that
period. In preparingthese financial statements. the iwstees are requlrÈd to..
selert suitable accounting policies and thèn apply thÈm tt)n&istenlty,'
observe the methods and princlples in the tharit￿S SORP:
make judgements and accountinB tstimates Ihal are reasonable ard prudent.,
state whether applicable UK kcountin8 Standards have been followed. syblect to any rnaterial departures
dlsclosed and em￿alned in the finanual statÈments,' ènd
prepare the financial Sloiements on the concern bo5is unle55 it is inappropriète to presume that the
Charitable company vrill continue in tyusine55.
The trustees arefesponslblefor keepI￿adeQuatE a¢countynA records that d15c105e w¢th reasonable arcuraryai anytlme
the financial posltlon of the tharftable cornpany and enable them to ensure thai the financlal Statements comply wilh
the Companles Act 2￿6. They are also respon$ible for safe¥uardin8 the assets of the charllable company and heTh￿ f
iaklng reasonable steps forthe prevention and detecbon olfraud and other irTegularities.
In 50 lar as the trustees are aware:
there is no relevant Inlorniation of whlch the charftablt ¢ompafiVs Independent examlnerls unaware.. and
the trustees have taken all steps thai they ought io have taken to make themselves aware of any relevant
Informatlon and to establish that the Independent examiner 15 aware of ihat Inforrnatlon.
The trustee5 conhrm that the Ilnanclal stateme1￿ cornpty ￿th current statutory requlrements. thè Tequlrements of the
Mernorandurn and Articles of Assoclatlon and the rEquiremen15 of the Charitle5 SORP.
In weparlnith15 report, theTru5tees havetaken athantage of thesmall companlesexernptions provlded by sertlon 415A
ol the Companies Art 2C¥)6.
The trustees have reappointed Mike Gatrett of Kay john￿>￿ Gee Limited to undertake the Independent Ellminiti￿.
The frustees report was approved and was sl8ned on behalf ol Trustees by=
A Connell
rru5tee Director
Oate..
,/,,/,

INDEPENDEKf EXAMINER'S REPORT
To the Trnstees of Community Care Options
For the year ended 31 March 2023
I report EO the trustEes my examination of the fthancial stsiements of CommuNrty Care op￿D￿S I'the ch2rrfl
for the ￿ar ended 31 Marth 2023 whith cornpr￿ the Ststemenl of Anancial A¢￿￿ties. the Balance Sheet. the
5tatefflent of Cash Flows and rel*ed notes.
Re$pt*￿Ik￿1mde% al￿ ba515 of report
As the trustees of the chority you are respon￿ble the preparation Df the finandal statements in accordonce
wrth the r￿Ul￿ments of the tharitse5 Act 20111.the ACVI.
I rèport In respett of my examination Df the chariV5 f￿3￿031 sraternents (arried out un41er 5ertK)n 145 gf the
Act and In carryln8 ￿t my ey2minatlon I have followed all Ihe applicable ￿rectIonS Blven by the Charlty
Commisyon under sethon 145ISllbl of the A¢L
indepEndent exjrnination does not involve 8atheriTh8 all the e￿dence that be required In an audlt and
Conseq￿entlY does not cover ill the matters thar an auditor considers ifi Bmng their opinion on the financial
5tstements. The plannin8 ènd of an audit Boes bryond the limlt¢d assur3n¢e that an independent
Examinatlon can provlde. Consequendy l exprey no owTrion as to whether the fit)anaaJ statemtnts present
'trnE and fall Ylew and my report Is 5imllEd to th(sSt sptcthc rnatters Set out in the independent examlnerfs
51atement.
IndepoThl•nt ixxrnlr•rfs sta*￿eTht
I have tompleied my exarnination. I conlirm thai no maierial fflatters have come to my attentlon In connertlon
with the examination glvlne me causeto belie¥e that in any mlterlal re5pert.'
accountln8 records were noi w in respect of the charlty as requlreo byse¢Yw 130 of the kn, or
the financial statements do not a¢¢ord wlth th05e re¢ords.' or
the fln•n¢l•i rt¥iernents do not cornp￿ v4ith the ippllGible réqulrements concerning the form and content
ol actounts set out In the (hanties IA£counts and Rep￿ts1 Re8ulaiians 20)8 other than any rtquirement
that the accounts S￿e • 'irue and fair which Is Mt a m•tt¢f cpn5idered as part of an Independent
examinatlon.
I have no ¢on¢erns and have ccffie ètross M other mattevs In connecthn the examlnatlon to whlch
attention should be di•wn ID this report in order to Ènable a prow uhoorstandlng ol the flnanclal 5taternents to
be reached.
Thls report 15 made s(del¥ to the ch•riiVstruMe*s. •$ • body, acccfdance vAth sectkn 145 of the Ch•ritles Act
201 l. My work has been undertaken so that I might 5tatt to the charlvs trustees those mattefs l am requlred to
stste to them lrt thls repcrt and for no othei purpose. To the lulle5t extent per￿￿tterf by law. I do not accept or
155ume responslbS11ty ta atyyane athtr than the charity and the charl￿$ trusttes 45 a body. for my work, for thi5
rep¢¢ or for the opinloTrs I forn)Èd.
MllaL
Mlthael Garrètt FCA
Forand on beham ol
KIG
100 Barblrolll Square
Marbthe5tet
M2 3BD
Date.. 7 November 2023

COMMUNrrY CARE OPTIONS
Statement of Flnanclal Actiwties (including an Incorne and Expenditure A£countl
For the year ended 31 March 2013
Tatsl
Fuhds
2023
Totsl
Funds
2022
nds
Fuhds
2023
INCOME
DOna￿on$
pported Livin8
711111
713,111
627.177
Supported Lfving
23,021
Total Incorne and endtywnwrtts
7ts,7n
71S.7n
650,258
EXPENDITURE
Ewftdhu￿on chorhoble4J¢thth
Supported Liwni
Head ¢ffi¢e
GoverDance costs
685213
648,914
112.6291
7,200
7520
7.520
Total EV￿￿￿re
6%.733
696,733
643,485
Net inc(MMllexpeThdltwel •nd
n*t rnwemert lfi funds
19.014
6,773
Tvansftts brtw**n ￿ndS
14
TDt*l lund5 brwhl lonwrd
433A36
2374
435mO
429.037
Totallunds ta￿l￿d fon¥•rd
452J
2J74
454Ay
435.810

COMMUNITY CARE OPTIONS
8alance Sheet
As at 31 March 2023
Comportymimber.. Q2642512
Churity number. 1013819
202>
2022
Axed assets
Tan8ible assets
li
1317
3,145
Debtors
Cash at bank and in hand
li
113NIO
3N6
87.428
383,563
470,991
Cr•d510rs: tsHln8 due
rfthkn one year
1315091
138,3261
Nrt currtnt assets
452￿37
432,665
Net 1155•ts
454J54
435.810
Represented by.
Unrestrkted Incomelunth
General funds
De$4n•¢ed fund5
412,181
20.299
412,320
21,116
14
Totsl unrestrtcted fvnds
433,436
Aestrjded tntomÈ fvnds
2374
2,374
Total ¢h*lty Iwds
435.810
The dlrertOf5 consider that the company Is entfji￿d to exemption from the reoulrerneni to have In oudlr under
th* prov151ons ol seuson 477 the Compan￿$ Aci I'ihv A¢t'l and mEmbers h￿e not Tequirod the Eomponv
tD obtain an audit lor the year In question in accorfance with settion 476 of Ihe Act. The directars ackn¢)wledBe
their responsibdity Ensuring that the company keeps accoununi records which comply with settion 386 01 the
Art and for preparln8 finantial statements whith give i true and falrwew of the stsie of affalrs of the company as
t 31 March 2e23 and of its net IntomÈ for the ye•r then endeé in accordance wlth the requlrernent5 015ectI￿S
394 and 395 of the Att and whlch othtrwtse 10mp￿￿7th the regulremp.nt5 of the Cornpanies Att 2C￿ relètyrrf to
the financial 5tatements50far a5 applicableto Ihe company.
These •cctsunts are prepared In accordance wfth the speci¥ of P•rt IS ol the Crynp¥n￿5 Act relatln¥
to small companie5 #nd tonstitute the annual accounts requlred ty the Companles Act I￿6 and are tor
clrculation to members ol the iompany.
The financial statements on pa8es 7 10 16 we •ppt¢¥ed bythe eoèrd ol Trustees on and sl8ned on 115 behaw bv..
A Connell
Trustee Olrertor
Date-.
13

COMMUNITY CARE OPTIONS
Statement of Cash Flows
Forthe Year ended 31 Marth 2023
2023
2022
Cash flv*from opÈratl*t*dl¥ltlÈs
111478)
37.288
Cash lIty￿TfrOM acthlties
PayThents to arqulre tanyble fixod assets
14491
12.9271
IO•rveasel InCrna￿ kn •nd •tythl•nts
Iu.91?1
34,361
(ash and ush ewlv•ltriis ￿ l Awl 2Q12
349.202
Cash and cash equW•Nts •t JI Mirth 2023
370.6J6
383.563
Cash and try￿1•￿ts (oN15ts ￿.
Cash at bank and In haThd
370M6
383.563
olfi•t In¢Mi• l•xp•nthtw•lto n•t ¢•th fflow from
2022
operatlni
Net Income lexpendlturel forwr
Oepreclaiion
Ilncrea5el decrease In debtors
IDecre3sel incfease In £redhors
19
1377
125,9811
16A171
6,773
1,600
21,60?
7,308
Net C•5h flow from oper*ln8 artfvltl*s
1114781
37.288

COMMUNITY CARE OPTIONS
Notes to the tinancial st31ements
Forthe year ended 31 March 2023
Genernl InfO￿allon
Commurbity Care Options is a company 1SmRed b¥ 8uaranteE and n(rt havin8 a Share ￿pItal, 6overned by
Mernarandum and Articles of A￿￿atIOn dated 3 September 1991. IL Is re8tsttred as a tharlty Wlth the Chtrlty
Cornmiswon.
The members ha¥È guaranteed the Il•bllrtles of the Company irb the event of a %¥indinR-UP, to the sum not
exceeding one pwnd eath.
The prtncipal of the Company Is ihe prO￿s1on of (are and Ihe wdf¥E of pÈuplE *lth d15abllitles. ThE
ddressolthE reiistered offictcan b@ found on theTrustees keport
The charity Constitutes • publk benefft enbty a5 defined by FRS 102. The financial stslements hève been
prepared in acto¢dance with At£wntin8 and Reporting by Charitie5.' Ststement of Recommended Prartice
•pplicable lo charilies preparing theli actounts It) x¢Ord￿te wkh the Fln•nd•l Reptydne StsTrd•rds appllcable
n the UK and Republic ol Ireland IFPS 1021 ￿Ued 16July 2014, thÈChaniies 2011 èhd UK GenérallyAt￿pted
Prartlcè.
ACCO￿￿ty powcles
The financial statements are prÈpared on • 8fAn8 concern bays under the historical cost convention, rnodJfTed to
indude certain Item5 at fair value. The fmantkil staternents •re preyred in 5terlin8 whith the functional
currency oltht charlty.
The $18nlficani accountlng pdldés applied kn the weparition of these fir$anc￿l ststements are Set out below.
These pollcles haye been con￿$[ent￿lI￿￿4￿d to all ytirt wtsehied ufiless otherwlse srated.
11. Flx¢d *s¥•ts
Scooters, computer *9uwnL fixture5 equir￿￿nt purchases costyne more than £250 have been
pltallsed and IrKluded at Cost on the &al•nce Shoet as Tan8ible Fixed Assets Any rd4ted yint5 are shown a5
re5trlrted or deslgnared ftxed assetfunos whith fvnd future deprecvJtion ol thejssets.
DeprecIa￿On Is provlded ai rate5 ralculated to ￿lIe off the cost of eath ass￿ over its txpErted uselul Ilfe as
follows..
Fixtures & equlpment
Complrter 50th¥3re
Cornputer equipment
25% Stral¢ht IlThe
50% Stralght Ilne
25% Strai8ht line
IM. Incom•
I Income Is Included In the SOFA IhÈ tharity Ls *lty Onl￿ed ¢0 tht income ind the •mount can be
quantified wth re￿onable accuracy.
Grants far use in 5petifK projerts are Induded in the SOFA ofi a reCeiv¥￿t basls, Includin8 grants for fix￿ •$$￿.
and are tredlted to thè v•rious artivities in lurtheraThce of the Charity's objectives.
Government 8rants In connectyrm to the lob retentlon scheme have been reto8nbed In the period to which the
underlyln8 furtOU8hEd staff Lts5ts relatE to.
Other incorne is included In the SOFA on a receivable baws and is allorthÈd to ithcryne from 8Ener*Ed fvnd5 Qr
intomE from charitsble art5￿t¥¥(COrdIne 10 the naiure of the income.
Invemrnent Incomels intluded in the SOFA in the year In *thlth 1115 recefvèt4e.
Incorne rerewed in a¢fvance of the perlod In whlch the futsder re4uire5 the expendlture to be applied will be
refiertei in deferred inwme wi(hin the balènce Sheet.
Income ￿ apportkjned ta the SDFA based upon the artM16es on whkh the Income Is ded%*d.
io

COMMUNITY CARE ovfioN5
N￿e5 to the financial statements Icontinuedl
For the year ended 31 Marth 2023
i¥. ÉAyeDdtturÈ
Expenditure is recoenised on an accru31s basb as s(#Jn as there t5 a le8al OT constructl%* obN8atlon commlttlng
the charity to the expenditure. Expenditure indudes anyVAT thich cannot be fvlly rectye￿. and is reported as
part af the expenditure to whith It rel•te5.
Liabilities are recognlsed as expendituie. expendkure is accwnted l(* m an ac¢nJ•ls b￿1$ and has been
cla5yfied under headingsth* aggregate all t¢)sts ielèred tothe ¢•tegory.
Ct>sts of generatin8fiJDds comprtseihe colls assodated whh attrattin8 Voluntary lThcorne.
Charttabl¢ ¢Mpeniiture (￿PriSeS those costs incurred by the tharity in the delivery of its actwttle5. h includes
both costs th* can ￿ alloeated dlrettty to suth and those ¢ts5ts of an indirert nafyre thetessary to
support thern.
Governanc• casts r￿prIse those costs invoMn8 ihe accwntaly.lny ol the chaty and Its compllance wlth
re8ulation and good praclice. These costs indude tosts rd•ted to tht%tstthry audil and (ee5 tO8eLhEr ￿th
an apportlonment ol overheads and wpport costs.
AII ¢05ts art allo¢ated beNYen the expendsture Cate6crf￿5 ￿ the stste￿￿Tht of Fmancial Actiwties on a bas15 to
reflEct the use Df the resource. Costs relating ro a partlrular are allocated directty. others are apptrtioned
on an appropriate b•sis as Set out in Note 7.
D•btorsand ¢red￿0￿ r•cel¥atr4elpayabl¢ ¥Athkn •Ry¢•r
Debtor5 and creditors with no stated inteiest rare and re(thable or payable ¥Athln one year are recorded at
traft￿¢￿￿ prbce. Any105*s ar1￿￿¥ from Impalrment are rewnlsed in expeThdiDJre.
. T*xitl
Communlry Cave Optlons Is • reglster¢d ch•rity •nd h•$ li•bblities totwtign.
11. Cwratlni leases
Renta15 applicable to oper*ini lease5 where yJb5tantlally all of the teneffts and rlsks of owmership rernaln wlth
the lessor are thar8ed a8aln5t net incoming resources on a slralght line baws ow the period of the lease.
¥IM. Flmnrlil Inthm•nis
flnancial Ilabllllles and equlty tnstruments are *¢ardi￿ to the sub5t•hte of the contr*tuil
entered lTrtO, 35 elther financlal assets, hnaThtial Iiabiiibes or equty 5nstruments. An equity
insirufflent Is any contract that thdence5 a resldual Interest kn The assets of the COM￿TrY after deductlng all of It5
finandal IlaNllties.
Fund attouniiry
Unrestrfrted funds comprSse acwmulaied surpluses and def*its thal are availablt for use at the di5trEtion Dfthe
trustees in furtherance of the general *Jfy"ettr¥es of the chathy and which have r￿t bEen designated for other
purposes.
Des*nated funds coThyrfse unrestrfrtèd funds that have set aside by the trustees for particular purposes.
The alrn and use ol exh deslgnated fvnd is set Sn note 14 to the flnandal statemènts.
Restricted fund5 are fund5 whlch ro be used In accordance w(th speofic re5tyicVons Imposed by the donors or
whkh havE been raised by the charity far partkular purpJse5. The alm and use of each fe5trlcted fund Is Set out
in note 15 to the finanoal Statements.
Gokn8 conc¢m
The fln4ncrdl 5taternents been prepared on a go1￿ concern basls as the trustees belleve that no mètertèl
un￿rtaInty¢S eMi51. The trustee5 have considered the levd of funds hdd and the expetted levd of income and
expendfttsre for 12 months from authori5in8 these finanoal statements. The Ixjdgeted income and eypenéiture15
suffkient with the le¥d of reserves forthÈ charityto be a￿¢ tg iontinue as ¥ 8tyn8 COn￿r￿.
li

COMMUNITY CARE oiyfioNS
Notes to the financial statements Icontinuedl
For the year ended 31 March 2023
Donatlor
Unrestslcted Restrlrted
fvrlts
d5
Total
lund¥
Total
lunds
2022
2023
DonatIc￿$
60
60
fr(¥n ¢harkable
Unrestrthd Aeslrfcled
fvr
Totsl
ful￿5
2023
Toral
fvnds
2022
SupportedLwing
Outièach 05rect Paymehts
Your lileyour way
H¢y9ni benefits
Sundry Income
33U41
331.841
32J,8C
55,967
1.503
269,238
304,488
53.095
356
55967
715111
713.111
6Z7,177
713.111
713,111
627,177
Other I￿Orne
lunds
2023
lunds
funds
2022
2023
supported Llvlng
Bolton Councll Corona￿ruS erants
Workforce retentlon 8ra*ts
12,562
10.459
23,021
Suppw( costs. are wlntlp•lly the Head offjtt administrative expen5e5 are app￿￿.￿rIed to the act￿￿￿1￿ of
the Charity as set out In note 6. Go¥emancè costs are separatety recorded on thestatemorit ol FIMftdal Ath￿tIeS
15 any apportsonmen¢ in considered MeanIn8￿5.

COMMUNITY CARE OPTIONS
Notes to ihÈ finantial statements Icontinuedl
Forthe year ended 31 March 2023
Tot•1 re1th￿e5 expended
2023
2022
Costs dire¢tty allocated to ath￿1*$
Wages and salaries
Employmeni rdated costs
Personnel services
staff and trainee expense5
CM5umables
Offre supplies. prirtin8and
Bank (hafies
Audit and a£countan¢yfeE5
Travel expenses and 5tsft parkinR
Olfi¢e ènd worksfvop rent
Ttlephone
Insurance
Malntenance and repalrs
Furniture and equipment Costs
Sundry expenses
Eouipmertt depred•tlon
Bad debts
593.9C
593,9t
504,508
818
4.578
3,172
4.578
3,172
3,740
3.470
322
5.745
1.035
7,200
4,269
30,171
6,203
11,632
3,416
109
2,869
1,600
826
10.288
1357
10,288
1,357
7,520
7,057
3Z.561
7.520
7.057
32.￿1
22.463
3.2
2l463
3A53
1.277
3.453
1,277
Support costs allotknl to
Wa82s ind salarie5
45,552
689.213
7.520
696,7J3
643,485
r411 In¢•me lexpendknrel and n•t m(pd•m•nt kn fvnd5
1023
2022
Net incomln8 lexpe*)d*turel 15 Statod after (har8ln8:
Independent Examiner's rernuner*lon
Depre£latlon
Oper4tin8 lease5
7J20
1377
al￿61
7,2(#J
1,6DO
30,171
Taxatlon
The charitsble company ￿ exempt from ¢typor•tiMtsx on its tharitable actwibes.
13

COMMUNITY CARE OPTIONS
Notes to the finarKial statements Icontlnuedl
Forthe year ended 31 Mafch 2023
10 5tsff cort5
20ZJ
2022
Wagts and 5alarfes
Soclal securtty costs
Penslon Costs
541105
42294
Sl￿.144
40,278
9.638
593.Y
550,060
The aver4e monthty number ofempknye4 analysed by lunctk)D. were:
2021
Number
2022
Number
Supported LlYln8
Management
21
21
26
26
No employee recel¥ed emohJments in e¥ce5$0f £60,fAXlln ether yeai.
The trusteesdld not re£efve any remuneration norreimtyJrseff*nt of expensesdurfrn8 ertheryear.
T•nob￿ fix•d asmts
Flxtures &
pm*ht
Computer
T￿1
At l April 2021
Additlans
01sPD5als
939
39,935
449
40,874
At 31 Marth 2023
939
41,323
At l Aprll 2022
Depreclatlon
Dlsposals
939
36.790
1,277
37.729
1,277
At 31 March 2023
939
38,C*7
39,tsJ6
Nrtbook wlues
At31 MarthlW13
2,317
1317
Al l Aprll 1022
3.145
3.145
12 Debtors
2023
2022
Trade debtNs
other dpbtor5
Prepayments and accnjed Inccffie
23,853
80.220
9.337
62,155
14,930
10,343
113.4111
87,428
14

COMMUNrrY CARE OPTIONS
Notes to the finaAtial statement5 Icontinuedl
For the year ended 31 March 2023
cred￿oIs. falllhidtsÈ I￿• yur
2022
Trade crediiors
Taxation ènd saoal security
other rreditors
Accrua15
200
8A53
2277
79
4,253
11.358
8.052
14.663
31.509
38,32S
14 Umestrtrtedlunds
8alanee ai
31 M•r¢h
2023
thcomlry Rel￿r¢¢$
2022 Mour¢¢s eypènded
Trtrtslers
Des*Mt•d lunds
Darren C￿rt
2U16
18171
20,299
21.116
18171
20.199
rxn•rnl funds
412320
ns.7n I￿133)
•17
432,181
433A36
715.7ri
1656,7331
452,480
trtrt•d lunds
Balance
B*lino
31 M¥rth
2023
Re51deThts fund
2374
2,J74
2374
2,374
111 Fundsto be used towards Re51dentsactivtiies.
lfj An0ly¥15 tslnrt •sMts
UNestrfrted Funds R•s¢rfrted
Tot•1
Totsl
2022
Fixed assets
Current 855Ets
2317
461.373
1315091
2,517
3.145
470.991
138.3261
20299
2,374
131.5091
Nei 4ss•ts at 31 Mlrth ZOI3
432,Ui
20.299
2.374
454154
435,810

COMMUNITY CARE OPTIONS
Notes lo the financial statements Icontinuedl
FC￿ the year ended 31 March 2023
17 Commltmefits underoperat1￿ lea%e5
At 31 Mèrch 2023 the company had awewe annual Commftments under non*ancellable operating leases as
set out below..
202J
2022
OperètlnB leases whith expire:
thln l yeor
Land and buildings
27,862
27.862
Indemnit¥ Insurance
The charfty has purchased Insurante forthe trustee5 and offlcers olihȣhaiity aeainst1Sab11ity arbkng for
wrongful att5 In relatlon to the charity. The (ost ol th15 IDsuraiite amountéd to £3,72712022- £3,393).
19 c￿1￿01
There Is no uklrnatt controllng paFty.