Company Number02642512
Reglstered In En8land & Wales
Charfty Number 1013819
COMMUNITY CARE OPTIONS
Trustees, Report and Financlal Statements
Forthe year ended 31 March 2024

COMMUNITY CARE OPTIONS
Trustees, Report and Financlal Statements
Forthe year ended 31 March 2024
CONTENTS
Page
Trustees, annual report
Reference 3nd Admlnlstratlve detalls
Strurture, Governan￿ and Management
Objectlves and Artlvltles
Achlevements and Performance
Publlc beneflt
Flnanclal Revlew
Plans for Future Perlods
Trustee5' re5ponslbllltles
ststutory compllance
Independent examlner
Independent ExamlneVs report
Statement of FSnanclal ArtlvFtle5
Balance Sheet
Statement of Cash Aows
Notes to the flnandal statements
io

COMMUNITY CARE OPTIONS
Dirertors, Report for the purposes of section 417 of the Companies Act 2006 and Trustees, Annual Report for
the purposes of part 8 of the Charities Act 2011.
Forthe year ended 31 March 2024
The Trustees {who are also the Directors for the purpose of Company Lawl have pleasure in presentlngthelr annual report
and the financlal statements for the year ended 31st March 2024. The Trustees have adopted the provlslons of the
Ststement of Recommended Practice ISORP) "Accounting and Reportln8 by Charltle< IFRS 1021 in preparing the annual
report and financlal statements of the Charlty.
tr
The reglstered name of the charlty Is Communlty Care Optlons. The tharlty Is also known locally as Comco.
The reglstered charfty number Is 1013819.
Communlty Care Optlons is also re815tered as a company Ilmlted by guarantee (company reglstratlon number 02642512).
The dlrectors, who are also trustee5, who have seThed durlng the year and sln¢e the year end are Ilsted below:
Mrs M Connell
MrA Connell
MrAJPa8e
Appolnted 2ghJanuary 2024
Company Secretsry I Chlef Executlve
Mr R Bate5
Re8lstered office of charfty:
1- 3 The Courtyard
Calvln Street
Bolton
BLI 8P8
Telephone 01204 360220
Admintstratlon centre:
1- 3 The Courtyard
Calvln Street
Bolton
BLI 8PB
Independent examiner:
Mlke Garrett FCA
Xelnadln North West Umited
100 Barblrolli Square
Manchester
M2 38D
Sollcltors:
Fleldings Porter
Silverwell House
Sllverwell Street
Bolton
BLI IPT

COMMUNITY CARE OPTIONS
Directors, Report for the purposes of section 417 of the Companies Act 2006 and Trustees, Annual Report for
the purposes of part 8 of the Charltles Act 2011.
For the year ended 31 March 2024
Strurture Governance and Man
Governlng Document
Community Care Options Is a company Ilmlted by8uarantee and not havlng a share capltal, governed by Its Memorandum
and Artlcles of A550clatlon dated 3 september 1991. ft Is reg15tered as a charfty wlth the Charlty Commlsslon.
eme
The members have 8uaranteed the Ilablllties of the company In the event of a w1ndIn8￿P, to the sum not exceedln8 one
pound each.
Appolntment of Tntstees
As set in the Articles of Assoclatlon, therels a Councll of Management of the cornpany who are also trustees of the
charity. A mlnimum of three and a maxlmum of nine trustees are elected to the Council. One thlrd of the Councll are
requlred to retlre each year at the Annual General Meetlng and may offerthemselves for re-electlon.
Trustee Inductlon and tralnlng
Communlty Care Optlons, current Board of the Trustees conslsts of members wlth a wlde ranse of skllls and knowledge
that they brlng to the charlty. The founder members set the strate8lc vlslon and crlterfa for the charity's purpose whlch
have remalned the same throughout the thlrty years of the tharlty.
The Board have developed a clear Inductlon presentatlon package for all new prospertlve Tntstees. Thls presentatlon
pack outllnes the alm5 and objectlves of the charfty, show dearly the roles and responslbllltles of a Trustee and allow for
co-opted perlod should thls be requested by any Interested person.
Ory•ntsallon
The Board of trustees whlch can have up to nlne mernber5 admlnlsters the charlty. The Board meets every two months
and the meetlngs are also attended by the Chlef Executlve who Is also a founder member and responslble for the day to
day runnlng of the charlty.
Rlsk manaym•nt
The trustees have consldered the major rlsks to whlch the charlty Is exposed and have e5tabllshed sultsble rlsk
mana8ement and control procedures.
Ob
ertI￿5 and Artlvltles
The Objects of the Charlty are:
l The care and support of people wlth dlsabllltle5 Indudln8 people w5th learnlng d15abllltles who may also have
speclal needs, people wlth a mental Illness, challenglng behavlour, profound physlcal d15abllltles or sensory
dlsabllities.
2 The provlslon, in the Interests of s¢xlal welfare, of fadlltles for recreatlon or for lelsure time occupatlon for the
benefit of people wlth dlsabllltles, with the oblect of Improvlng thelr conditlons and quallty of lffe.
Prlndpal artlvltles and maln objectlves
The prlnclpal artlvlty of the Company Is the provlslon of care and the welfare of people wlth dlsablllties.
Community Care Optlons Is a not-for-proflt company wlth tharitable status set up by parents ard carers who detemlne
the criterla for its aims and Its objectlves. The primary alm of the organi5atlon Is to provide good quality care and 5UPPOrt
to people wlth physical disabilitie5, learnin8 difficultles who have additional problems or other di5abllltles.
The strategy for achlevlng our 'alms and obJectlves' Is for managers of each project to meet Informally with their Staff
monthly to monltor and assess the outcomes and whether they match the tharlty's expertatlons.

COMMUNITY CARE OPTIONS
Directors, Report for the purposes of section 417 of the Companies Act 2006 and Trustees, Annual Report for
the purposes of part 8 of the Charlties Act 2011.
For the year ended 31 March 2024
Governan￿ meeting minutes and workers commlttee mlnutes are made available to the Trustees upon thelr reqvesL A
report from each manager is presented to the Board for review at their bi-monthly rneetingi The principle Set by the
Board is one of an 'Open Door Pollrf whlch mean5 that both the Board and Chief Executive are able to respond quickly.
Athlevements and Perforniance
Considerin8 the loss of some income and Intenslve houslng management income in 2023n4, due to the unfortunate
passlns of some of our lon8 Standlng servke users, some Ilvlng In a Bolton at Home property (related to the Intenslve
housln8 management Income). Communlty Care Optlons has started 2024 well, and manageable. In 2024125 we ￿111
also see a reductlon In expendfture, such as the Storage faclllty. and room 25 belng vacated, and a sl8nlflcant reductlon
In our yearly Insurance expendlture. It Is envlsaged that across 24/25 the savln8s wlll be on/around 25-30k.
Staffln8 Is stlll problematlc due to recrultment problems and burn out of staff, resultlNA In tlme off. However Communlty
Care Optlon have made headway In recruitln8 some more permanent staff and Bank stsff.
Tralnln8 has become more Intense and In most cases It Is a requlrement to do certaln tralnlng each year for all staff- thls
will no doubt Increase overthe comln8 year as we have seen on the draftlflnal accounts, and then level off at some polnt.
Ihrren Court
Darren Court continued to be fully occtspled, wlth the same slx servlce users. The servlce throughout the year remalned
qulte posltlve wlth our CQC report awardlng as"Good" whlch has been the same 51nce Darren Court opened many years
a80. Mld-march, we lost one tenant at Darren Court due to111 health. Currently Darren Court (as at 22110124) has 5
tenants. and we are hopeful that flat 6 wlll be flled before Chrlstmas 2024. Obvlously by loslng a tenant at Darren Couit
thi5 ha5 and wlll show a slight Impact In the Income recelved for Intenslve housln& from St. Vlncents.
Outreach
The care hours were all wlthin our outreach servlce and were the slmllar number of hours that was provlded at Darren
Cour¢ wlth one servlce user retumin8. Our outreach Is currently slttlng at around 314 hours per week, and Comrnunlty
Care Optlons have set a 8oal of th15 beln8 320 by end of 2024.
Icb¢
All our artlvitles are almed at provldlng servlces that benefft the communlty, ran8ln8from supptxtln8 38 dlsabled people,
helplng them to Ilve In thelr own home5.
The trustees conslder that the detalls above ensure that the charlty meets both the Splrlt and the letter of the Public
Beneflt reportSng requlrements as speclfled In Charlty Commlsslon 8uldance.
Flnandal Revlew
Reserv￿ pollry
The Trustee/Dlrertors recognlse that it Is very Important that the company has sufficlent reserve5 to contlnue Its
oblectlves. This poliry refers to unrestricted reseNes from each of our projects and that they be retslned for the
operatlon of the projert they relate to. In the same way as restricted reserves are applied. Thls Is to ensure that there
are funds available to meet the commltments of the projert, in partlcular staffin8 Costs. A flnanclal revlew wlll be carrled
out annually to assess whether the reserves are sufficlent to minlmise rlsk.
The target set by the Trustees relates to slx months unrestricted operatlng costs and Is constsntly under revlew. Free
reserves as at 31At March 2024 were £425,4751£432.181 at 3151 March 20231. Thls Is above the target of approximatelv
£325,000 whlch ha5 been based on expendlture levels Incurred in the year to 31st March 2024. The Trustees wlll tske
steps In future periods to malntsln free reserves at or above the tsrget level.
Desi8nated Rewrves
The trustees have designated funds £19,482 (2023- £20,299) towards the sustalnability of Dar￿n Court.
Prfndpal fundin8 wrces actlvltles and results
Income for 2024 amounted to £718,725 {2023 - £715,777) and Included the followlng:

COMMUNITY CARE OPTIONS
Directors, Report for the purposes of section 417 of the Companies Act 2W6 and Trustees, Annual Report for
the purposes of part 8 of the tharltles Act 2011.
Forthe year ended 31 March 2024
Supported Livln8- Dlrect payments Income was £677.125 (2023 - £655.6411.
A payment of £40.92712022 - £55,967) for Intenslve houslng management for servios users who Ilve In propertles of
one Housln8 Assoclatlon. The payment wa5 funded through Houslng Benefit.
Investment powers and pollcy
The Memorandum & Artlcles of Associatlon state that the charfty has the power to invest moneys of the company not
Immediately required for the furtherance of Its objects In or upon such Investments, securitles, or property as may be
thought fit, subject nevertheless to such condltlons Ilf any) and such consents Ilf any) as may for the tlme beln8 be
Imposed or requlred by law.
Tiustsè Indemnlty
Indemnlty Insurance In respert of the trustees has been provlded at a cost of £4,352 (2023- £3.727} for the year.
Ptsns for Future Perlods
The prlorlty Is to contlnue to do what we do well In an area where there are more compank5 offerln8 SUPPOrt to
Indlvlduals wlth varyln8 dlfflcultles and dlsabllltles. Thls Is at tlmes a challen8e, especlallywlth the cost-of-lfvlng crlsls and
the expense of fundln8 tralnln8 for our dedlrated support staff, and payln8 a decent Wa8e, along wlth thelr travel
expenses,
On a contlnued ba515 we are lookln8 at the cornpany expendlture, and have made great headway In reduclng thaL
urrently 51tting at around 30K savlngs over the year 2024125.
We no longer have the storage faclllty, norroom 25 atThe Courtyard and have made a $18nlflcant savlng on our Insurance
of around 16K per annurn.
However. wlth tralnlnB of support staff becomlng more expenslve, and many tralnlng courses belng compulsory, thls
savlng may well not show on the proflt and loss account. But by constantly revlewlng our accounts we feel we can be
successful.
We have had a fairly virtorlous year In recruitlng more support staff, and we appear to be on a pathway of malntalnlng
5tsff. Comco have been successful Sn havln8 open dlalogue wSth all staff from meetln85 Such as workers commlttee
meetSng5, to annual surveys belng sent out-all met wlth positivty. En8a8lng wSth staff on our companV5 short- and lon8-
term 8oa15 has shown Incluslvity.
SIK•rt term 8oals'.
Darren Court currently ha5 5 re51dents, due to a death of one servlce user In March 2024 {dernentia). It look5 promlsln8
that the 6th flat wlll be filled by the end of the year. Our current hours at DC are 257.75 (they were 303). We do not
know what the 6th tenant's hours wlll be- thls Is decided by a panel at Bolton Councll. Our outreach Is currently slttln8
at 314, and our smart goal for 2024 was to get outreach to 320- we hope to achieve thls by the end of the year.
Lon8 term goals:
The plan whSch contlnues from last year Is to have meetlngs wlth housing assoclatlons regarding havlng rented propertle5
avallable for referrèls that requlre the 5ervlce provkler to secure property. Comco would like rnore than one property on
site, it would potentially require a new development. It appears Bolton at Home have many developments in the
plpeline or In progres5, and we have Intemally decided that we may have more success worklng wlth St.
VlncentslM05scare. who are currently the owners of Darren CourL Again, thi5 15 a long-tenn goal, and we feel
investment. using some of the reserves would be nece55ary to be able to pay the rents on such property, un￿1 they were
filled, which considerin8 the 5y5tem may take anythin8 from one to twelve month5.
All in all, a good year, under difficult circumstance5 and council welfare budgets being cut by around 4 rnillion.

COMMUNITY CARE OPTIONS
Directors, Report for the purposes of sectlon 417 of the Companies Act 2006 and Trustees, Annual Report for
the purposes of part 8 of the Charitles Art 2011.
For the year ended 31 March 2024
Trustees. res
nslbllltles
The trustees (wl)o are also dlrectors of Communlty Care Options for the purpose5 of company law) are responsible for
preparing the Tru5tee5' Annual Report and the financial statements in accordance with applicable law and United
Klngdom Accountlng Standards (United Klngdom Generdlly Accepted Accounting Practlce).
Company law requlres the trustees to prepare financial statements for each flnanclal year thich give a true and falr view
of the state of affairs of the charltable company and of the Income and expendlture of the charltable company for that
perlod. In preparlng these financial statements, the trustees are requlred to:
select sultable accountlng pollcles and then apply them conslstently;
• observe the methods and prlnciples In the Charltles SORP.
make Judgements and accountln8 estlmates that are reasonable and prudent.
• stste whether applicable UK Accounting Stsndards have been followed, subjert to any materlal departures
dlsclosed and explalned In the financlal statements; and
prepare the financlal ststements on the golng concern ba515 unless It Is Inapproprlate to presume that the
charltable company wlll contlnue In buslness.
The trustees are respon51ble for keeplng adequate accountln8 records that dlsclose wlth reasonable accuracy at any tlme
the flnanclal p051tlon of the charltable company and enable them to ensure that the flnanclal statements comply wlth
the Companles Act 2006. They are also responsSble for safeguardlng the assets of the charltable company and hence for
takln8 reasonable steps for the preventlon and detertlon of fraud and other Irregularltles.
In so far as the trustees are aware:
there Is no relevant Informatlon of whlch the charltable companls Independent examlner Is unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
Infom)atlon and to establlsh that the Independent examlner15 aware of that Inforrnatlon.
uto
com
The trustees conflm) that the flnanclal statements comply wlth current Statutory requlrements, the requlrements of the
Mernorandum and Artlcles of Assoclatlon and the requlrements of the ChaTltle5 SORP.
In weparln8 thls report. the Trustees have tsken advantsge of the small companies exemptlons provkled by sectlon 415A
of the Companles Act 2006.
ende
The trustees have reappolnted Mlke Garrett of Xelnadin North West Llmlted to undertake the Independent Examlnation.
The Trustees report was approved and was sl8ned on behalf of the Trustees bv:
A Connell
Trustee Dlrector
Date .

INDEPENDENT EXAMINER'S REPORT
To the Trustees of Communlty Care Options
Forthe yearended 31 March 2024
I report to the trustees on my examinatlon of the financial statements of Communlty Care Optlons I'the charw) for the
year ended 31 March 2024 which compr5se the Statement of Flnanclal Actlvltles, the Balance SheeL the Statement of
Cash Flows and related notes.
Respmslbiiiiles and bJsls of report
As the trustees of the charlty you are re5ponsSble for the preparatlon of the flnanclal statements In accordance wlth the
requlrernents of the Charltles A¢t 20111'the ACY).
Havlng satlsfied rnyself that the flnanclal statements of the charltsble company are not requlred to be audlted under
Part 16 of the Act and are ellglble tor Independent examlnatlon, I report In respect of ry examlnatlon of the charltable
companvs flnanclal statements carrled out under sectlon 145 of the Charltles Act 20111'the 2011 A¢VI and In ¢arrylng
out my examlnatlon I have followed all the appllcable Dlrectlons 8lven by the Charlty Commlsslon under sectlon
145{Sllbl of the 2011 Act.
An Independent examlnatlon does not Involve 8atherlng all the evldence that would be requlred In an audlt and
consequently does not cover all the matter5 that an audltor conslder5 In 8lvlng thelr oplnlon on the flnanclal
statements. The plannlng and Conduct of an audlt goes beyond the IlmSted assurance that an Independent examlnatlon
Can provlde. Consequently l express no oplnlon as to whether the financlal statements present a 'true and falrf vlew
and my report Is Ilmlted to those speclflc malters set out In the Independent examlnerfs statement.
Ind¢p•nd•nt ex•mln•rfi itatement
I have completed my examlnatlon. I conflrm that no rnaterlal matters have come to my attentlon In connertlon wSth the
examlnatlon 8lvlng me cause to belleve that In any materlal respect:
accountlna records were not kept Sn respect of the ¢harlty as requlred by sectlon 130 of the Act,. or
the financlal statements do not accord wbth those records; or
the flnandal statements do not comply wlth the appllcable requlrements concernln8 the form and content of
accounts set out In the Charltles (Accounts and Reports) Regulatlon5 21x18 other than any requlrement that the
accounts 8lve a 'true and fèlr vlev/ whlch Is not a matter consldered as part of an Independent examlnatlon.
I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to whlch attentlon
should be drawn In thls report In order to enable 8 proper understandln8 of the flnan¢lal statements to be reached.
Use of my r•port
Th15 report15 made solely to the chadvs trustees. as a body, In accordance wlth sectlon 145 of the Chèr6tle$ Aet 2011.
My work has been undertaken so that I mlght state to the charltys trustees those matter5 1 arn requlred to state to
them In th15 report and for no other purpose. To the fullest extent pem)ltted by law, I do not accept or assume
responslblllty to anyone other than the charlty and the charltVs trustees as a body, for my work, for thls report, or for
the oplnions I have formed.
MQlaL
MIC￿e1 Garr•tt FCA
For and on behalf of
Xelnadln North West
I￿ Barbirolli Square
Manchester
M2 3BD
Dale.. 4 December 2024

COMMUNITY CARE OPTIONS
Statement of Financial Activltles (includlng an Income and Expendlture kcount)
Forthe year ended 31 March 2024
Unrestrfded Restrkted
Funds
Funds
2024
Total
Funds
2024
Totsl
Funds
2023
INCOME
Incomefrom chorlfvble activltles
Supported Llvln8
718.n5
718.725
713,111
Supported Uvln8
2,666
Totsl Incame ind endowm¢nts
718,725
718,725
715,777
EXPENDITURE
Exptndlture on charltable ortlvltlej
Supported Uvlng
Governance costs
719048
7,200
719.048
689,213
7,520
Totsl Expendlture
726.248
726,248
696.733
N•t Incom•l(•xp•ndltur•) and
net movement In lunds
17.523)
(7,521)
19,044
Trnn8l•n betwe•n fundi
Total funds broutht forward
2.374
454OYI
435,810
Totsl fvnds ¢arrled forwird
15
444,957
2.374
447,331
454,854

COMMUNITY CARE OPTIONS
Balance Sheet
As at 31 March 2024
Company number.. 02642512
Churlty number.. 1013819
Note
2024
2023
Flxed assets
Tanglble assets
io
7.151
2,317
Current assets
Debtors
Cash at bank and In hand
li
106.772
361298
113.410
370,636
469.070
484,046
Credltors: am0untsfa1ll￿ the
wlthln on• year
128,891)
{31,509)
N•tcurrnnt asmts
440.179
452,537
N¢t assets
447331
454,854
R•pr•s•ntod by:
Unrestrlrted 1Th￿me funds
General funds
Desl8nated funds
13
13
425A75
19882
432.181
20,299
Total unrestrlcted funds
444.957
452,480
Restrlrt•d In¢am• lund$
1374
2,374
Totsl ¢harfty funds
447.331
454,854
The dlrectors conslder that the company 15 entltled to exemptlon from the requlrement to have an audlt under the
provlslons of sectlon 477 the Companles Act 2(K16 {"the Act") and members have not requlred the company to obtaln
an audlt for the year In questlon In accordance wlth sectlon 476 of the Act. The dlrectors acknowledge thelr
responslblllty for ensurtng that the company keep5 accountlng records whlth comply wlth sectlon 386 of the Act and for
preparlng flnanclal statements whlch glve a true and falr vlew of the state of affalrs of the company as at 31 March
2024 and of It5 net Incorne for the year then ended In accordance wlth the requlrements of 5ertlons 394 and 395 of the
Act and whlth otherwlse comply wlth the requlrements of the Companles Act 2￿6 relatlng to the flnanclal statements
50 far as appllcable to the companv.
These accounts are prepared In accordance wlth the speclal provlslons of Part 15 of the Companle5 Act relatSn8 to srnall
companies and constltute the annual account5 requlred by the Cornpanle5 Act 2006 and are for Clrculation to members
of the companv.
The flnanclal statements on pages 7 to 15 We￿ approved by the Board of Tntstees on and slgned on bts behalf by:
A Connell
Trustee Dlrertor
Date .
14

COMMUNITY CARE OPTIONS
ststement of Cash Flows
Forthe year ended 31 March 2024
2024
2023
Cash fl¢M7 from operatlna artl¥ltl*s
{9201
112,478)
sh from lThv•stlnq l¢tI￿leS
Payments to acquire tan8lble flxed assets
17N191
1449)
IDe(fease) Incrnise In osh •nd ¢ash equl¥alents
18339)
112,927)
Cash and Cash equlvalents it l Aprll 2023
370,636
383563
Cash and ush equlvalents at 31 M•r¢h 2024
361298
370,636
Caih and ash •qulvalents Mnslsts ofr.
Cash at bank and In hand
361298
370,636
Re¢¢ndll•tlon ol net Incorne {expendltur•) to n•t c•ih flow froffl
opèrntlni artl¥ltles
Net Income {expendlturel for year
Depreclatlon
Ilncreasel decrease In debtors
IDecrea5el Increase In credltors
2024
2023
17,5231
1583
6.638
(16181
19,044
1,277
{25,982)
16,817}
Net cash flow from operatln8 actlvltles
19201
{ 12,478)

COMMUNITY CARE OPTIONS
Note5 to the financial statements
For the year ended 31 March 2024
General Inforniatlon
Communlty Care Optlons 15 a company IlmFted by guarantee and not hèvlng a share eapltal. 8overnÈd by Its
Memorandum and Articles of Assoclatlon dated 3 September 1991. It Ss registered as a charlty with the Charlty
Commlsslon.
The member5 have 8uaranteed the Ilabllltles of the Company In the event of a wlndlng-up, to the Sum not exceedlng
one pound each.
The prlnclpal actlvlty ol the Company Is the proVI￿on of care and the welfare of people wlth dlsabllltles. The address of
the re8lstered Off1￿ can be found on the Trustees Report
The charlty constltute5 a publlc benefit entlty as defined by FRS 102. The flnanclal statements have been prepared In
accordance wlth the Statement of Recommended Practlce . Accountlng and Reportlng by Charltles preparln8 accounts
In accordance wlth the Flnan¢lal Reportln8 Standard appllcable In the UK and Republ1¢ of Ireland IFRS 1021 Sssued In
October 2019, the Charltles Art 2011, the Companles Act 2006 and UK Generally Accepted Accountln8 Practlce as It
applles from l January 2019.
Ac¢ountln8 pc4lld•i
l. B•sls of pr•paratl¢)n
The flnanclal 5tstements are prepared on a 8oln8 concern basls under the hlstorlcal Cost ¢onventlon, modlfled to
Include certaln Item5 at falr value. The flnanclal statements are prepared In sterlln8 whlch Is the functlonal currency of
the charlty.
The slgnlficant accountlng pollcle5 applled In the preparatlon of these flnanclal statements are set out bel(w. These
pollcles have been con515tently applled to all years presented unless Otherwlse stated.
11. Flxed assets
Scooters, computer equlpment. and fixtures and equlpment purcha5e5 COStlng More than £250 have been capltallsed
and Included at Cost on the Balance Sheet as Tan8lble Flxed Assets. Any related grants are sht)wn as restrlcted or
deslgnated fixed asset funds whlch fund future depreclatlon of the assets.
Depredatlon Is provlded at rates calculated to wrfte off the Cost of each asset over Its expected useful Ilfe as follovts:
Flxtures & equlpment
Computer software
Computer equlpment
25% Str?18ht Ilne
50% Stralght Ilne
25% Stralght Ilne
HI. Income
All Income15 Included In the SOFA when the charltyls legally entltled to the Income and the amount can be quantlfted
vAth reasonable accuracy.
Grants for use In speclftc projects are Included In the SOFA on a recefvable basls. Includlng 8rants for flxed assets. and
are credlted to the varlous actlvltles In furtherance of the Charlty's obJe¢tlves.
Government grants In conne¢tlon to the lob retentlon stheme have been recognlsed In the perlod to whlch the
underlyln8 furlouihed staff costs relate lo.
Other Income Is Included In the SOFA on a recelvable basls and Is allotated to Income from generated funds or Income
from charltable actlvlty accordlng to the nature of the In¢ome.
Investment Income Is Included In the SOFA In the year In whlth It Is recelvable.
Income received In advance of the perlod in which the funder require5 the expenditure to be applied wlll be reflected In
deferred income within the balance sheet.
Income 15 apportioned to the SOFA based upon the actlvitie5 on whlch the in¢ome Is derlved.
io

COMMUNITY CARE OPTIONS
Notes to the financial statements {contlnued)
For the year ended 31 March 2024
Iv. Expenditure
Expenditure is recognised on an accrua15 bas15 as soon as there 1$ a legal or construrtNe obligatlon committing the
charity to the expendlture. Expendlture Includes any VAT whlrh connot be fully rec¢)vered. and Is reported a5 Part of
the expendlture to which It relate5.
Llabilltles are recognlsed as expendlture. All expendlture15 accounted for on in axruals basls and has been classffied
under headln8S that aggregate all costs related to the category.
Costs of 8eneratln8 funds comprlse the costs assoclated with attrartlng voluntary Income.
Charftsble expendlture compr15es those ¢osts in¢urred by the tharlty In the dellvery of Its actlvltles. It Indudes both
cost5 that can be allocated dlrettly to such actlvltles and those costs of an Indirect nature necessary to support them.
Governance costs comprlse those costs Involvlng the accountsblllty of the charlty and Its compllance wlth re8ulatlon
and good practlce. These costs Include costs related to the statutory audlt and legal fees logether wlth an
apportlonment of overheads and support costs.
All costs are allocated between the expendSture cate8orles In the Ststement of Flnanclal Actlvltles on a basls to refflert
the use of the resource. Costs relatln8 to a partlcular actl¥lty are allocated dlrectly, others are apportloned on an
approprlate basls as set out In Note 6,
v. D•btor8 and ¢r•dlton r•c•lvable/p4yable vAthln one y••r
Debtors and credltors wlth no stated Interest rate and recelvable or payable wlthln one year are recorded at transact1¢
prlce. Any losses arlsln8 from Irnpalrrnent are recognlsed In expendlture.
vl. Tu•tlon
Communlty Care Optlons Is a reg15tered charlty and has no Ilabllltles to taxatlon.
vll. OWrat1￿ l•ai•i
Rents15 appllcable to operatlng lea5e5 where 5ubstantlally all of the beneflts and rlsks of ownershlp remaln wlth the
lessor are tharyed agalnst net Incomlng resources on a stral8ht Ilne basls over the perlod of the lea58.
vlll. Hn•nd•l Instrurn•nts
Flnanclal Ilabllltles and equlty Instruments are classlfled accordlng to the substance of the contractual arrangement
entered Into. as elther flnanclal assets, flnanclal1Sabllltles or equlty Instruments, An equlty Instrument Is any contract
that evldenres a resldual Interest In the assets of the company after deductln8 all of its flnanclal Ilabllltle5.
Ix. Fund •¢¢ountln8
Unrestrfcted funds comprlse accumulated surpluses and deflclts that are avallable for use at the dlscretlon of the
trustees In furtherance of the 8eneral objectlves of the charlty and whlth have not been de518nated for other purposes.
Des18nated funds comprlse unrestrlcted funds that have been set aslde by the trustees for partlcular purposes. The alm
and use of each deslgnated fund Is set out Sn note 13 to the financlal statements.
Restrlrted funds are funds whlch are to be used In accordance wlth speclfic re5trlctlons Imposed by the donors or whlch
have been ralsed by the charlty for particular purposes. The alm and use of each restrlcted fund15 set out In note 14 to
the flnandal statement5.
GolnK concern
The flnanclal statements have been prepared on a going concern basis as the trustees believe that no materlal
uncertainties exist. The trustees have consldered the level of funds held and the expected level of income and
expenditure for 12 rnonths from authorising these flnanclal statements. The budgeted Income and expendlture Is
sufflclent with the level of re5eNes for the charlty to be able to contlnue as a golng wncern.
li

COMMUNITY CARE OPTIONS
Note5 to the financlal statements (continued}
For the year ended 31 March 2024
Income from d￿rftable actlvllles
Unrestricted
nds
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Supported Uvlng
Outreach Dlrect Payments
Your Ilfe your way
Intenslve housln8
Sundry Income
319AIO
357?13
40.928
1074
319AIO
357.313
40,928
1,074
331.841
323,8(Kl
55.967
I￿03
7￿,￿5
718,725
713.111
Total In¢ome from charltibla actlvltl•s
718.725
718.725
713.111
Oth•r Incom•
Unrestrlded
funds
Restrlct•d
funds
2024
Total
funds
Total
funds
2023
SupportedLlvlnq
Workforce retentlon 8rants
2,666
2,666
Supwt and 8overnince costs
Support costs, whlch are prlnclpally the Head Office admlnlstratlve expenses are apportloned to the actlvltles of the
Charlty as set out In note 6. Governance costs are separately recorded on the Statement of Flnanclal Artlvttles as any
apportlonment In consldered meanln8less.
Total resour¢es expended
Supported
U¥lw Go%*minc•
2023
Costs dlrottly allocated to a¢thiltl•s
Wages and salarles
Personnel seNlces
stsff and tralnee expense5
Offlce supplles* prlntln8 and posta8e
Bank charges
Accountancy fee5 & Independent examination
Travel expenses and stsff parkln8
Offlce and workshop rent
Telephone
Insurance
Malntenance and repalrs
Sundry expenses
Equlpment depreciatlon
Bad debts
619,788
4.132
6,324
10,033
991
619.788
4.132
6,324
IOJ133
991
7,21Xl
5.947
30.027
4,619
23M94
3.385
5,589
2.583
1,736
593,908
4578
3,172
10.288
1,357
7,520
7,057
32.561
7,200
5,947
30,027
4,619
23,894
3,385
5,589
2.583
1,736
22,463
3,290
3,453
1,277
719,048
7,200
726.248
696,733
Iz

COMMUNITY CARE OPTIONS
Notes to the financial statements Icontlnued)
Forthe year ended 31 March 2024
Net Income lexpendlturel and net rnovement In fvnds
2024
2023
Net Incomlng {expendlturel Is stated after char81ry8:
Independent examlner's remuneratSon
Depreclatlon
Operating leases
7.200
2,583
a0￿27
7,520
1,277
32,561
Taxatlon
The charltable cornpany Is exempt from corporatlon tax on Its charftable actlvltles.
St•ff costs
2024
2023
Wa8es and salarles
Soclal securlty costs
Penslon corts
565,178
44.695
9,915
542.105
42,294
619,788
593,908
The average monthly nurnber of employees, analysed byfunctlon, were:
2024
Number
2023
Number
Supported Llvlng
Management
21
27
26
No employee recelved emoluments In excess of £60.000 In elther year.
The tru5tee5 dld not recelve any remuneratlon nor relmbursement of expenses durlnB ebther year.
10 T1￿1ble flmed •ssets
Flxtures &
equlwent
Computsr
equlpm•nt
Totsl
Cost
At l Aprfl 2022
Addltlons
Dlsposals
939
40,385
7,419
41,324
7,419
At 31 March 2023
939
47,804
48,743
At l Aprll 2022
Depreclatlon
Disposals
939
39,008
2,583
2,583
At 31 March 2023
939
40.652
41,591
Net book values
At 31 March 2023
7,152
7.152
At l April 2022
2,316
2,316

COMMUNITY CARE OPTIONS
Notes to the flnandal statements {contlnued)
Forthe year ended 31 March 2024
11 Debto
2024
2023
Trade debtors
Other debtor5
Prepayments and accrued Incorne
90.875
7.14J
8.754
23.853
80,220
9,337
106.772
113,410
12 Crndltor&' amoynts hllln8 du• wlthln on• y￿r
2023
Trade credltors
Taxatlon and so¢lal securlty
Other credltors
Accruals
2.963
9,996
2,338
13.S94
6,21KI
8.453
2,277
14,579
28.891
31,509
Umestrlrted funds
nce at
B•liMe •t
31 M•rth
Incoml
R•sourc•s
•xp•nded
2023
rmourcei
Tr•nsfers
D•sl8nat•d fundi
Darren Court
20299
1817)
19882
20299
{817)
817
19A82
General fiinds
432J81
718.725
1726.248)
425A75
7￿,n5
(726.248)
444,957
Restrlrted funds
Balance at
i Aprfl
BDlance •t
31 March
2024
lft¢oMl￿1
ResouT(e5
Trin$fern
Resldents fund
2374
2374
2.374
2￿74
11) Funds to be used towards Resldents attlvltles.
Analysls of net assets
Unrestrlcted Funds
G•ner•l
D•slonat•d
Restricted
Funds
Total
Total
2023
Flxed assets
Current asset5
Current liabilities
7.152
447,214
128.891)
7.152
469.070
2,317
484,046
131,5091
2.374
Net assets ot 31 Marth 2023
4Z5A75
2374
447331
454,854
14

COMMUNITY CARE oiYfioNS
Notes to the flnancial statements (continued)
For the year ended 31 March 2024
16 Commltments under operatlng leases
At 31 March 202 the Company had aggregate annual commltments under non-rancellable operatlng lease5 a5 Set Out
below:
2024
2023
Operatin8 leases whlch explre:
Wtthln l year
Land and bulldlngs
25890
27,862
17 Indemnlty Insurance
The charlty has purchased Insurance for the trustees and offlcers of the charlty agalnst Ilablllty arlsln8 for wrongfvl acts
In relatlon to the charlty. The Cost of th1$ Insurance arnounted to £4,35212023- £3,727).
18 Control
There Is no ￿ltImate ¢ontrollln8 party.
15