Charity registration number 1014894
Company registsation number 02733145 (England and Walesl
CASTLE SUPPORTED LIVING LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
'ACVFZLKA*
25101r2024
COklPANIES H(KJSE
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2211212023
COIAPANIES HCLISE
214
A18

CASTLE SUPPORTED LIVING LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
MrA ClaTke
Mr M G Haworth
Mr P Hopwood
Mrs P Howarth
Mrs L Parrott
Senlor Management
Ms D 0'8rien- Registered Manager
Charity number
1014894
Company number
02733145
Registered office
3 Casuegate
Clitheroe
Lancashire
BB7 1AZ
Auditor
Smith & Goulding Limited
2 Southport Road
Chortey
Lancashire
PR7 1LB
Bankers
Lloyds TSB Bank pk
5 Hargreaves Street
Burnley
Lancashire
BB11 1EN
HSBC plc
49a Fishergate
Preston
Lancashire
PR1 8BQ

CASTLE SUPPORTED LIVING LIMITED
CONTENTS
Page
Trustees. report
Slalement of Iru5tees' responsibilities
Independent audilorfs rerx)rt
Slalement of financi81 actmkn.es
Slalement of financial position
11
Stslement of cash fk)ws
10
Notes to the financial stslemenls
12-20

CASTLE SUPPORTED LIVING LIMITED
TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The Iruslees present their annual report and financial statements for the year ended 31 March 2023.
The ac¢ounls have been prepared in accordance with the accounling poliaes sel cth in note 2 to the accounts and
comply with the charity's goveming document, the Companies Act 2006 and 'Accounting and Reporting by
Charities.. Statement of Recommended PTactu applicable to chanties preparing their accounts in accordance with
the Finanaal Reporting Standard applicable in the UK arKI Republic of Ireland IFRS 1021 (effective 1 January
20191"
Objectives ind activities
The Charit￿S principal object 15 to provide domiuliary care. training and suppx)rt f(¥ persons wilh leaming difficulties
in the district of the Ribble Valley. There has been no change in the oty'eclives during the year.
Casfje Supported Liwng provides support workets to asgst clients wilh personal care, household tssks and social
activits'es. Support workers are ¢areftJlly chosen and matched wrth ¢I￿nts tr) ensure that there is gc*)d compatibility
behween the br40 and that they have sufficient training and experience to meet the client's specific needs.
The iTUStees have paid due ￿ard to guidance issued by the Charty Commission in deciding what activities the
charrty should undertake.
Castle Supported Living is a Registered Charity which provides support for adutts with leamin9 aTrJ other disabilities
to enable them to live independently in their own homes. It manages Ihe fvnding provided mainly through the
Lancashire County Council Supported Living Framework lo arrange. develop and maintain personal care plans for
those we sUPPOrt.
Castle Supported Living is man8ged by a board of 5 Trustees who volunteer their lime lo sit on the Board ol
Directors. attending regular meetings They work closely wlh Mana9ement to oversee the strategic direction, policy
reviews and development, and the security of Ihe business rAan of the Charity. They liaise frequently with staff,
participate in recruitment and offei ongoing support.

CASTLE SUPPORTED LIVING LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Achievements and perforniance
Award
Castle Supported Living Limited was proud to be nominated for the RVBA 2023. and win the Woikforce
DevelopmentAward.
Recruitment
Casue Supported Livin9 Limited have maintsined a slroThJ workfrxce arKI wntinue to have a steady flow of job
applicants without the need to adverbse.
Events
Post Covid il has been a pleasure once again lo have Quality, Social and Celebratory events. These have been
very well r￿1Ved by the people vo supwrt. familEes and staff.
Values
We have refreshed our cornpany values. strengthening the indusifj) of £HOICE. ACTION. £UPPORT,
TEAMWORK LOCAL. EVERYONE...in everyday wa¢b￿.
Covid pandemic
The continued pandemic and governmenl guidance has meant different ways of wothing wtt)in social care.
There has been a strong emphasi5 ￿ rebuilding w￿k wactices. ctsffidence. and opportunities for dl connecte(I
th Castle.
Office move
In June 2021 the company moved to larger office PTemises that weie needed lo maintsin safe and effective working
as a consequence of the pandemic and to support future use of the Offi￿ space as a In"endly productive hub.
strategic Review
A review t¢)ok place lo determine the fiJture scopè of business aff8￿MentS for the organisation. There was an
agreement lo focus on the Ribble Valley area and to concentrate predominantly on Supported Living seNices and
person-cenlred support.
Bu$lne$s Contracts
Decisions were taken lo change some of the existing wtrads al Castte Supported Living.
Castle was successful in secunng a place on the sUp￿ted Housing Framework with Lancashire County Council.
Work is underway lo submtt an application for the new Living Well Framework with Lancashire County Council.
Castle retains 3 privately arranged contracts wrth individuals.
Castle's plan is lo look lo small scale expan￿On wthhin the Ribble Valley. and secure new contrac*s which
compliment the business model.

CASTLE SUPPORTED LIVING LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
Workforce
Following on from the rewew and business changes a period of cons01￿latiOn took place. This involved redeplowng
slaff affeeted by the ¢hanges and organising person centre¢J matching arrangements wth people we support.
The team has continued to commit strongly to V￿rkfOrCe development in the period. Key Initiatives include:
Moving & Handling 'train the trainer. wnpleled.
Values Based Recrurtment has bwi completed by key managersladministralors
Leadership Training is underway, lo strengthen succe55ion plann1r￿.
A new and imwoved on-c811 system has been developed.
In-house basic life support training 15 being imF4emented.
Flnance
Adhering lo the guidance for safe piaclice within U)e pandemic affected the finarrial platlom for the organisation.
Several staff were furloughed. wages were met re Covid related abse￿eS and there were several adéilional costs
lo maintain business arrangements.
Government rdaled funds were accessed lo help offset the ffnanci81 pressures.
There have been extemal pressures on the financial bL￿et.
Maintaining employment rights and upholding best work practicelstaff wellbeing has been a signfficant financial
issue during the year.
Upholding government requirements for COVID and holiday arrangements have also had implications fc* budgetary
management.
Technology
This period saw a huge shift in the use of lechndDJy ano digrtal development for a range of slaff and people we
supp¢yt
Examples include inueased digital training. also recrurtmenl and indudion processes.
Accessing meeting5 digilalty for staff and people we support
RevIe￿n9 the use of technology-based equipment lo enctyjrage independence for people we support
Updats'ng office systems wrfh a more digilal focus.
Castle has identified a Digital Champion.
Systems and processes were updated for shared arrangements.
Partnershlp Worklng
Castle has throughout this period m8inlained strong partnerships local businesses lo be effective in service
delivery. The company was very proud lo feature twice in a Skills For Care nab.onal document 'An introduction to
working with Partnets- a Pfaclical guide for Social Care managers,.

CASTLE SUPPORTED LIVING LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Financial review
During the year endeé 31 March 2023 Caslle Supported Lwing generated I￿rne of £1.038.21812022.' £1.219.655}
primarily from Ihe payment for delivering services to ¢lienls. The largest funding provider is Lan¢ashire Cgunty
Council Income includes £10,712 in infection control grants fiom Lancashire County Council. Expenditure during
Ihg year lo 31 March 2023 was £1,160,420 {2022.' £1.207.1871.
The overall result for the year was a deficit on unrestricted funds of £122,202 12022.. surplus of £18.4681. The
balanee of general unrestrided fijnds at 31 March 2023 was £211.989.
Restricted funding of £10.712 was received in the year lo 31 March 20223 This fundinws fully applied ¢Yuring the
year.
It is the policy of the charty that unrestricted funds which have not been designated for a specific use should be
maintained at a level eqvivalenl lo between three and six rnonth's expenditure. The Iruslees consider that reserves
al this level will ensure thal. in the event of a significant drop in funding, they will be able to continue the charity's
current activities while consideralion is given to ways in whi¢h add(b"onal fvnds may be raise<l. This level of reserves
has been maintained throughoLrt the year.
Ouring the prevrous year a review of the payroll and how employees were paid revealed an ar￿malY regarding
holiday pay which required the charity to make an additional payment lo several staff members.The amount paid
was £32,339.
Risk management
The Iruslees have assessed the major risks to which the charity is expose(l. in particular those related lo the
operations and finances of the organisation, and are satisfied that systems and procedures are in plxe to mitigate
exposure to the major risks.
Structure, governance and management
The charity is a company limited by guarantee, incorwrated on 21 July 1992 and registered as a ch8rity on 23
October 1992. The company was established under a Memorandum of Association which established th? obj'ects
and powers of the ¢haritstde company an(J is governed under ils Articles ofAssouabon.
The trustees. who are also the directors for the purpose of company law, and who served Ouring the year were..
MrA Clarke
Mr M G Haworth
Mr P Hopwood
Mrs P Howarth
Mrs L Parrott
Mrs S Wallis
(Resigned 31 October 20221
None of the trustees has any beneficial intefest in the company. Al of the trustees are members of the company and
guarantee to conlribute £1 in the event of a winding up.
Method of appointment of trustees
The Bo8id of Trustees is responsib￿ for the overall management and control of the charity, workin9 Wth the
Manager and senior staff on slralegic and operational development. Tnjstees are COTrOPted from local people whL)
are sympathetic to the charity's objectives- usually after attending Management Committee meetings over a period
of time that is SLrfieienl lo provide a fvll insight into the activities of the charity.

CASTLE SUPPORTED LIVING LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Oryanisational structure and declslon maklng
The charity em￿oyed an average of 64 staff during the year. of whi¢h all bul 7 were employed to provide direct
support lo the chanty's clients. The olher 7 prowde management and administrative SUPFK)rt in order lo meet the
charitable objectNes of the charty. Decisions on the (lay to day operation of the charity are taken by the Manager
and senior colleagues.
Trustees meet regularly and receive detailed rep￿ts aThJ financ¢al information for those Tneelings. The trustees have
regard to the Chanty Commission's guidance on pU￿1C benefft in rnanaging the charity.
Audltor
In accordance with the companYs articles, a resolulion proposing that Smith & Goulding Limrted be reappointed as
auditor of the Company will be pul at a General Meeb"ng.
The trustees. report was approved ty the Board of Truslees and signed on its behalf by..
Mrs P Howarth
Trustee

CASTLE SUPPORTED LIVING LIMITED
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2023
The trustees. who are also the directors of Castte Supported LiviThJ Limrted lor the purpose of company law, are
responsible for preparing the Trustees. Report and the finan￿al statements in accordance wth applicable law and
United Kingdom Accountj'ng Standards {United Kingdom General1yA￿pte4 Accwntsng Praclicel.
Company Law requires the Irustees to prepare financial statements for eath finanaal year which give a true and fair
view of the slate of affairs of the charity and of the incoming resources and applicats.on of resources. including the
income and expenditure, of the chanlable company foi that year.
In preparing these financial slalemenls, the trustees are required to..
- select suitable accountiThJ polictes and then appty them consistentl￿.
- observe the melhods and prinaples in the Charities SORP-.
make judgements and estimates that are reasonable and prudent.,
slate whether applicable UK Accounting Slandar(ls have been followed. subject lo any material departures
¢Jisclosed and explained in the financial statements". and
prepare the financial statements on the gow concern basis Lmtess it is inappropriate to presurrE that thè charity
ill continue in operation.
The trustees a￿ responsible for keepng &lequate accountsng records that disdose with reason8ble accuracy at
any time the financial position of the Charity and enable them lo ensure that the financial ststemenls ¢omply with the
Companies Acl 2006. They are also responsible for safeguarding the assets of Ihe Charity and hence for taking
reasonable steps for the prevention and detectiorb of traud and other irregularib"8s.

CASTLE SUPPORTED LIVING LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CASTLE SUPPORTED LIVING LIMITED
Opinion
We have audited the finartual statements of Castle Supported Living Limrted (the 'charily'l for the year ended 31
March 2023 which comprise the slalement of financial ath"vrties, the ststemenl of financial position, the stslemenl ol
cash flows an¢ notes to the financial slalements. including signrficant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including Financial Reporting Standard 102 The Financial Reportin9 Slandard applicablg in the UK and Republic ol
Ireland (Uniled Kingdom Generally AC￿pted Accounts'ng Practice).
In our opinion. the financial statements..
give 8 true and fair view of the state of the ch8ritable company's affairs as at 31 March 2023 and of ils
incoming resource5 and applKalion of ￿sourCes. for Ihe year then en¢Jed".
have been properly prepared in a¢coidance with United Kingdom Generally Accepted Accounting Practi￿..
and
have been prepared in accordance writh the requirements of the Companies Act 2006.
Basls for opinion
We conducted our audit in accordance with Intemational Slandards on Auditing IUKI {ISAs IUKII and appliCa￿e
law. Our responsibilities under those standards are fiJrther described in the Auditorfs Trsponsibilrfies for the audit ol
the financi81 statements section of our report. We are independent of the charity in accordance with the ethical
requirements Ihal are relevant to ¢JJf 8udit of the financial statements in the UK. including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilrtie5 in aeeoroance wlh these requirements. We believe
that the audit evidence we have oblained is sufficienl and appropnate lo provide a basis for our opinion.
oneiu41Oil* relating to golng concern
In audrting the financial statefflents, we have conduded that the trustees. use of the going concem basis of
accounting in the preparation of the financial ststemenls is appropriate.
Based on the work we have performed. we have not identffied any material uncertainties relating to events or
conditions that, individually or collectively, may cast signfficant doubt on the charity's ability to continue as a 90ing
concern fof a ￿riDd of at least tsvelve months from when the financial ststemenls are authorised for issue.
Our responsibilities 8nLY the responsibilibes of the trustees vAth ￿SpeCI to going con¢ern are described in the
relevant sections of this report.
other information
The other infomalion comprises the infomiation induded in the annual report other than the final￿la1 slalemenls
8nd our auditor's report the￿on. The Iruslees are responsible for the other infom)ation contained within the annual
report. Our opinion on the financial slalemenls does not cover the olher infomalion and we do not express any form
of assurance conclusion thereon. Our responsibility is to read the olher information and, in doing so. consider
whether the other information is materially inconsislenl wth the financial stalemenls or our knowledge obtained in
the course of the audit, or othewse appears to be materially misstated. If we idenb.fy such material inconsistencies
or apparent malefial mis5talernents. we are required lo determine whether this gives rise to 8 material rnisslalemenl
in the financial statements themselves. If. based on the work we have performed, we conclude that there is a
material misslalemenl of thi5 other informab"on. we are required to report that fact.
have nothing lo report in this regar(J.
Matters on whlch we are required to report by exception
We have nothing lo report in respect of the follwng matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you rf. in our opinion".
the infomiation given in the finanaal statements is inconwslenl in any material respect wth the trustees.
port," or
sufficient accounting records have not been kept." or
the financial slalements a￿ not in agreement wrth the accounting records., or
we have nol re￿IVed all Ihe infomiation and explanations we require for our audit

CASTLE SUPPORTED LIVING LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CASTLE SUPPORTED LIVING LIMITED
Responsibilitiey of trustees
As explaine(J mofe fulty in the slalement of Iruslees. fesponsibilrties. Ihe trustees, who are also the direciors of the
charity for the purpose of company law, are responsible for the preparation of the financial slalemenls and for being
satisfied that they give a true and fair view. and for such internal ¢onliol as the truslees determine is necessary lo
enable the preparation of financial stalements Ihal are free from material misstatement, whelher due to fraud or
error. In preparing the financial statements. the trustees are responsible for assessing the charity's ability lo
continue as a going concem. disclosing, as applicable. matters related to going concem and using the going
concern basis of accounting unless the trustees either intend to liquidate the charitsble company or to cease
operats"ons. or have no realists"c aMem8bve bul lo do so.
Auditor's responslbllifjes for the audit of the financial statements
We have been appointed as auditor under secb'on 144 of the Charrties Acl 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
Our objectives are lo oblain reasonable assurance about whether the financial statements as a whole are free from
material misst8tement, whether due lo fraud or error, and to issue an audilorfs ￿port that Indudes our opinion.
Re850nable assurance is a high level of assurance but is not a guarantee that an audil condu¢led in accordance
with ISAS IUKI will always detect a material misst*ement when it exists. Misstatements can arise from fraud or
error and are considered material if. individually or in the aggregate, they could reasonably be expected lo influence
the economic decisions of users taken on the b￿S of these finanaal statements.
The extent lo which our procedures are ¢8pable of detecting irregulafilies, indLbJing fraud. is detailed below.
A further descripti￿ of c*Jr responsibilrties is av8i18ble on the Finanual Rep(Nting Counul's webstte at.. https'.11
www.frc.org.uklauditorsresponsibilities. I his aescripllon form5 Pdil ul uui 4LBJilui') re¥Jvrt.
Use of our report
This report is made solely lo the charitls trustees. as a trx)dy, in accordance th part 4 of the Charities IA¢counts
and Reports) Regulations 2008. Our audil work has been undertaken so that we might state lo the charity's Iru51ees
those matters we are required to state to them in an avditorfs report and for no other purpose. To the fulle51 extent
permitted by law, we do not accept or assume re5pon5ibility lo anyone other than the charty and the charity's
trustees as a body, for our audit work, for this report. or for the opinions we have fomied.
Kieran Brophy ACA (Senior Statutory Auditor)
for and on behalf of Srni¢h & Goulding Limited
J9 beLMkn
Chartered Accountants
Statutory Auditor
2 Southport Road
Chorley
Lancashire
PR7 1LB
Smith & Goulding Limited Is digible for appointment as auditor of the charity by virtue of its eligibility for appointment
as auditor of a company under seth.on 1212 of the CompaniesAct 20C6.

CASTLE SUPPORTED LIVING LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestrlcted Restricted
funds
funds
2023
2023
Total Unre5trlcted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Charitable aclivilies
Investments
1.027.048
443
10.712 1.037.760
443
1,193.220
30
26.405 1,219,625
30
Total income
1.027.491
10.712 1.038,203
1.193.250
26.405 1,219,655
Charitable aclivitses
1.149.707
10,712 1.160,419
1,174,782
32.405 1,207,187
Net incomellexpenditurel and
movement in funds
1122.2161
1122,216)
18.468
{6.0001
12,468
Reconciliation of funds:
Fund balan￿$ at 1 April 2022
334.191
334,191
315.723
6,000
321.723
Fund balan¢es at 31 Mar¢h
2023
211.975
211.975
334.191
334,191
The slalement of fin8nci81 activrties includes all gains arKI losses wognised in the year. All inwme and expenditure
derive from continuing actiwbes.

CASTLE SUPPORTED LIVING LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Notes
Cash flows from operating •ctivibes
Cash (absorbed byllgeneraled from
operations
16
1122,770)
30,539
Investing activities
Purchase of tangible fixed assets
Investment income iecewe(J
119.1631
443
Ngt ¢ash generated fromllused in)
investing activities
443
{19,1331
Net cash used in financing actfvI￿es
Net {de¢rease)fincrease in ¢a$h and Cash
equivalents
1122,327)
11,406
Cash and cash equNalents al beginning of year
324,271
312,865
Cash and cash equivalents at end of year
201,944
324,271
10-

CASTLE SUPPORTED LIVING LIMITED
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH2023
2023
2022
Flxed assets
Tangible assets
11
13,068
17,423
Current assets
Deblo
Cash at bank and in hand
12
20.150
201.944
17,867
324,271
222,094
342,138
Creditors: amounts falling due within
one year
13
(23.187}
125,3701
Nel ¢urrenl assets
198.907
316,768
Total assets les$ current liabilities
211,975
334,191
Income funds
Unreslncted funds
211.975
334.191
211.975
334,191
The company is entslled lo the exeMPtic￿ from the audit requirement conlainecj in seclion 477 of the Companies Act
2006, for the year ended 31 March 2023, although an audrt has been ¢xrried out sectr)n 144 ofthe Charities
Act 2031.
The Irustees acknowledge their responsibilities for ensuring th* the charity keeps a¢￿UntIng records which comply
with section 386 of the Act and for prepanng accounts which give a true and fair view of Ihe slate of affairs of the
company as al the end of the financial year and of ils incoming resources and applicats.on of resources, including its
income and expenditure, foi the firbancial year in accordance with the requirements of 5eclion5 394 and 395 an¢J
which otherwise Comply wlh the ￿qUIrementS of the Companies Act 2006 relating to accounts. so far as applicable
to the ¢ompany.
These finanaal slalemenls have been prepared in a¢￿[dance wth the provisions applicable lo companies subje
lo Ihe small ¢ompanies regime.
The financial slalements were approved by the Trustees on .
Mrs P Howarth
Trustee
Company Registration No. 02733145
11

CASTLE SUPPORTED LIVING LIMITED
STATEMENT OF FINANCIAL POSITION ICONTINUED)
ASAT31 MARCH2023
Criti¢al accounting estimates and judgements
In the application of the charity's accountsng poliaes, the trustees are required lo make judgements, estimates
and assumptions about the carying amount of assets and liabilits.es that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical ex￿rienCe and other factors that
are considered to be relevant. Actual results may dfftei from these esbmales.
The estimates and undertying assumpts.ons are reviewed on an ongoing basis. Revisions lo accounting
estimates are recogni5ed in the period in which the esb.mate is ￿ViSed where the revision affects txly that
period, or in Ihe period of the fewsion a￿1 futu￿ periods where the revision affects both CLJrrent and ftjlure
periods.
Accounting policie$
Company information
Castle Supported Living Limited is a piivale company lirnited by guarantee incorporated in England and
Wales. The ￿gIstered office is 43a Moor Lane. Clitheroe. Lancashire, 887 IBE. 11 is also registeied with the
Charity Commission in England and Vwdles.
2.1 Accounting convention
These accounts have been prepared in accordan￿ with FRS 102 "The Finanaal Reporting Standard
applicable in the UK and Republic of Ireland" fFRS 102.1. 'Accounling and Reporting by Charities. the
Statement of Recommended Practice for chpntses applying FR8 ln? Ihp f.nmpanig5 Aci 2006., tho Choriti"e
Act 2011 and UK Generally Accepted Accounting Prxtice as rt applies from 1 January 2015. The charity is a
Public Benefit Entity as defined by FRS 102.
The financial statements are piepared in sleding, whTrch is the fvnclional Curren￿ of Ihe charity. Monetary
amounts in these financial ststemenls are rounded to the nearest £.
The financial slalements have been prepared under the historical cost convention, Imodified lo include the
revaluation of freehold properties and to include inveslment properties and certain financial instruments al lair
Valuel. The prinapal accounting poliaes adopted are set out below.
2.2 Golng concern
Al the ts'me of approving the financial statements. the trustees have a reasonable expectslion that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus Ihe trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
2.3 Charitable funds
Unrestricted funds are availatrAe for use at the dtscretion of the trustees in furtherance of their charitable
objedives.
Restricted funds are subjecl to specific conditions by donors or grantors as to how they may k used. The
purposes and uses of the restricted funds are set out in the rKJtes to the finaneial slalements.
Endowment fvnds are subject lo speciffic conditions by donors that the eapitsl musl be maintained by the
charity.
2.4 Incomlng resources
Income is recognised when the charty is legally enb'tled lo il after any perfomiance conditions have been mel,
the amounts can be measured ￿lIablY, and il is probable th* income will be received.
Cash donations are recognised on receipt. Olher donations are recognised once the charTty has been notified
of the donation, unless perfomance conditions requFre deferral of the amount. Income tsx ￿¢c1verable in
relation to donations received under Gift Aid or deeds of covenant is recognised al the time of the donation.
12-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
{Conllnuedl
2.5 Resource5 expended
Expenditure is recognised once there is a legal or constructtve obligation to transfer economic benefit to
third paty, it is probable that a transfer of econofflic benefits wll be required in settlement, and the amount of
the obligation can be measured reliabty.
Expenditu￿ is classified by acbvity. The Costs of each activty are made up of the lotsl of direct cost5 and
shared Costs. including support costs involved in undertaking each acts'vrty. Direct cost5 attnbutatr￿e to a single
activity are allocated directly to that activity. Shared cost5 %thich contribute to more than one actwty and
Support costs which are not attributable to a single actiwty a￿ apportioned behveen those activities on a b8S1S
consistent with the use of resources. Central stsff costs a￿ allocate(J on the basis of tsme spent, and
depreciation charges are allocated on the portion of the asseys use.
Expenditure is recognised ￿ce there is a legal or construcbve obligation to make payment lo a third party. il
is probable that settlement wll bg ￿Uired and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an a¢cruals basis. All expenses irKluding support costs and governance
costs are allocated to the applicable expenditure headings.
Charitable expenditu￿ Comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. Fundraising costs are Ihose incurred in seèking voluntary contributions and do
not indude the cos15 of di55emin81ing informalion in support of the eharilable actTVrties. Support costs are
Ih05e costs incurred directly in support of expenditu￿ on the objects of the Charity and include project
management Carried at the the regislere<l office. Govemance costs are those incurred in connection wth the
administration of Ihe charity and compliance with conststutional and statuw requirements.
Expenditure includes any VAT whith cannot be lully recovwed. as part of the expenditure lo which it relates.
2.6 Tangible fix8d assets
Tangible fixed assets ace inrtially measured al cost and SubSequen￿Y measufed at cost or valuation, net of
depreciation and any impaimienl losses.
Depreciation is recognised so as to write off the Cost or valuaty.on of assets less their residual values over their
useful lives on the following bases..
Fixtures. fittings and equipment
25% red￿NIg balance
The gain or loss arising on the ¢Jisposal of an asset is detemined as Ihe difference befv￿en the sale
proceeds and the caryin9 value of the asset, and is Tecognised in the statement of financial activitie8.
2.7 Impairment of fixed a55ets
Al each reporting end date. the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such Ind￿atIOn
exists, the ￿e0Verable amtyjnt of the asset is estimated in cfder to detemiine the extent of the impairment
loss lif 8nyl.
13-

44
CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
(Continuedl
Recove¥able amount is the higher of fair value less ￿$t$ to sell and value in use. In a55e5sing value in use,
the estimated future cash Ilows are discounted to their present value using a pre-tsx discount rale that reflects
cufrenl market assessments of the b.me value of money and the risks specifi¢ lo the asset for whKh the
eslimale5 of future cash flows have not teen adjusted.
If the recoverable amount of an asset is estimated to be less than ils caryng amount. the carrying amount of
the asset is reduced lo its recoverable amount An impaimient loss is recognised imnediately in incomel
(expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the
impairment loss is Irealed as a ievalualion decrease.
Recognised impaim)ent losses are reversed if. and only rf, the ￿aSOnS lor the impairment loss have ¢eased
lo apply. VWere an impaimient loss subsequently reverses. the carrying amount of the assel is increased lo
the revised estimate of its recoverable amount, bul so that the increased carrying amount does not ex￿ed
the carrying amount that would have been delem)ined had no impairrnent 1055 been recognised for the a5sel
in PfiDr years. A reversal of an Impairment loss is recogrbiseLI imme(Jialely, unless the ielevanl asset is carrièd
in at a revalued amount, in which case ￿ rewsal of the impairment loss is treated as a revaluatDn
increase.
2.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposrts held at call vthh banks. other shOr￿leYM liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilrties.
2.9 Financial instruments
The ¢hafity has elected lo awy the pyovisions of Seetion 11 '88sic Financial Instruments. and Section 12
'Olher Financial Instruments Issues. of FRS 102 to all of rts financial instruments.
Financial instruments are recogni5ed in the chant￿$ balance sheet when the charity becomes party to the
¢ontra¢lual provisK)ns of the instrument.
Financial assets and liabilities are offset, wth the nel amounts presented in the financial slatemenls, ¥then
there is a legally enforceable nght lo set off the recognised amounts and there Is an intents.on lo settle on a
net b8$i5 or lo realise the asset and settle the liabilrty simultaneously.
Basic financial assets
Basic financial assets. vthich indude debtors a￿1 cash and bank balances, are initially measured at
Ir8nsaction price including transaction cosls and are subsequently carried at amort15ed cost using the
effective interest method unle55 the arrangement constitutes a financing transaction. where the transaction is
measured 81 the present value of the futuie receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amoits"sed.
Basi¢ financial liabilities
Basic financial liabilib'es. including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a frnancing transaction. where the debt instrufflent is measured at the present
value of the future r￿IPtS discounted at a market rate of interest. Financial liabilities dassified as payable
within one year are not amort¢'sed.
Debt instrumènts are subsequently earned at amoth.sed cost. using the effective interest rale method.
Trade creditors are obligations lo pay for goods or servi￿5 that have been acquired in the ordinary course of
operalions from 5upplier5. Amounts payable are classthed as current liabilrties rf payment is due within one
year or less. If not, they are p￿sented as non-current liabilities. Trade creditors are recognised initially al
transaction price and subsequendy measured al amorti5ed cost using the effects.ve interest method.
14-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
Icontlnuedl
Derecognition of financial liabilities
Financial liabilities are derecognised ￿en the charity's contrathwl otligations expire cf are distharged or
cancelled.
2.10 Employee benofits
The cost of any unused holi¢J8y entrfement is reeognised in the period in which the employee's services are
rèc*ved.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committe
lo terminate the employment of an employee or to provide temiinalion beneffts.
Income frorn charitable activitles
2023
2022
Re￿iVed from tenants
Housing benefit
LCC support
Grants received
Other income
13.402
55.084
956.595
12.679
3,984
5D.134
1.090,918
54.802
19.787
1.037.760
1,219,625
Analysis by lund
Unrestricted funds
Restricted funds
1,027,048
10,712
1,037,760
For the year ended 31 March 2022
Unrestricted funds
Restricted funds
1.193,220
26,405
1,219,625
Investment income
2023
2022
Bank inlerest
443
30
15-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
ExpendI￿¥e on charttable activities
2023
2D22
staff costs
Depreciation and impaimienl
Agenw staff
Training costs
Rent
Council tax
House expenditu
Insurance
Repairs and maintenance
Printing, poslage and stationery
Telephone
Compuler running costs
Travelling expenses
Sundry expenses
Bank charges
Covid 19 ¢osls
1.027,257
4,356
344
7,640
42,990
5,676
22.435
6,164
3,072
2,S37
8,370
3,534
224
7,274
320
3.680
1,C62,564
5,807
4S,679
5.020
31.312
6.136
14.794
6.033
3.879
4.303
8,124
2,472
293
2,458
247
1,053
1.145,955 1,201,176
Share of govemance costs (see note 6}
14.464
6,011
1,160,419 1,207,187
Analysis by fund
Unrestricled funds
Restricted funds
1,149.707 1.174.782
10,712
32.40S
1,160,419
1,207.187
For the yeai ended 31 MaTch 2022
Unreslricled funds
Restricted funds
1.174,782
32,405
1.207,187
16-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Support costs
Support Govemance
Costs
¢o$ts
2023
2022
Audrt fees
Aecountancy
Legal and wofessional
2.520
1,323
10,621
2.520
1.323
10.621
2,394
1,260
2,357
14.464
14,464
8,011
Analysed t*N¥een
Charitable aclivilies
14.464
14,464
6,011
AudStor's remunerntlon
The anatysis of auditorfs remuneration is as follows=
Fees payabl• to the company's auditor and associatss:
2023
2022
Audit of the charitsble compan￿$ annual accounts
2,520
2,394
Non-audit seNlces
Preparab'on of the charitable compan￿5 annual accounts
1,300
1,260
Trustees
None of the Irustees lor any persons connected wrth them) received any ￿MUneration, benefits or
reimbursement of expenses from the charity during the ojrrent Of Preceding year.
17-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Employees
Mumber of employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
Management and administfation
Support workers
57
57
64
Employmgnt costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
907,911
65,632
19,928
973,353
67.559
21,652
993,471
1,062,564
The total remuneration foi key managemenl perscfinel was £59.368 {2022.' £55.5761. which is included
within the employment costs analysed above.
There were no employees whose annual remuneration was £60.OCKI or more.
10 Taxation
The charity is exempl from laxalion on ils actsvities because all ts income 15 ap￿led for charitable purwses.
11 Tangible f•xed a55ets
Fixtures, fittings and
equipment
Cost
At 1 April 2022
30,946
At 31 March 2023
30,946
Depreciation and impaimient
At 1 April 2022
Depreciation charged in the year
13,522
4,356
At 31 March 2023
17,878
Carrying amount
At 31 Ma￿h 2023
13,068
At 31 March 2022
17,423
18-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
12 Debtors
2023
2022
Amounts falling due withln one year.
Trade debtors
Prepayments and accrued income
16,592
3,558
12,801
5,068
20,150
17,867
13 Credftors: amounts falllng duo Within one year
2023
2022
Other laxats.on and sctial security
Accruals and deferred income
16,165
7.022
16,252
9.118
23.187
25,370
14 Unrestricted funds
The unrestricted fiJnds of the chaiity comprise the unexpended balances of donatK•ns and grants which are
not subject to specific condition5 by donors and gianlors as to how they may be used. These include
desi9naled funds whith have been set aside out of unrestricted funds by the Iruslees for Sp￿lf1¢ purposes.
At 1 April
2022
Incoming
resouKe$
Resources At 31 March
expendod
2023
General ftjnds
334.191
1.027.491
{1,149,7071
211,975
Previous year:
At 1 April
2021
Incoming
resources
Resources At 31 March
expended
2022
General funds
315.723
1.193,250
(1,174,782)
334,191
15 Related party transactions
No guarantees have been given or received.
19-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
15 Related party transactions
(Continued)
There have been disclosable related party trdnsactions duriThJ the year ended 31 March 2023 12022..
one).
16 Cash generated from oporalions
2023
2022
IDeficilllsurpus for the year
(122.217)
12,468
Adjuslments for.
Investment income recognised in statement of financial actsvrties
Depreciali(In a￿1 impaimienl of tangible fixed assets
1443)
4.356
130)
5,807
Movements in working caprtal..
{Increaselldec￿a5e in debtors
{Decreasel in creditors
12.2831
12,1831
14,761
12,467)
Cash (absorbed byllgenerated from operations
(122,770)
30,539
17 Analysis of changes in net fvnds
The charity had no materi81 debt during the year.