Charity reglstratlon number 1014894
Company reglstratlon numbor 02733q45 (England and Wales)
CASTLE SUPPORTED LIVING LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

CASTLE SUPPORTED LIVING LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr P Hopwood
Mrs P Howarth
Mrs L Pafrott
Senior Management
Ms D O'8rien - Règistered Manager
Charlty number
1014894
Company number
02733145
Roglstered office
3 Castlegate
Clitheroe
Lancashire
BB7 1AZ
Auditor
Smith & Goulding Llmited
2 Southport Road
Chorley
Lancashlre
PR7 1LB
Bankers
Lloyds TSB Bank plc
5 Hargreaves Street
Bumley
Lancashire
BB111EN
HSBC pl¢
49a Flshergate
Preston
Lancashire
PR188Q

CASTLE SUPPORTED LIVING LIMITED
CONTENTS
Page
Trustees. report
Statement of trustees, responsibilities
Independent auditor's report
Statement of financial activities
Staternent of cash llows
Statement of financial position
10
Notes to the financial ststements
11-19

CASTLE SUPPORTED LIVING LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The truslees p￿ent their annual report and financial statements for the year ended 31 March 2024.
The accounts have beén prèpared in accordan￿ with the accounting policles set out in note 2 to the accounts and
comply wlth the charitls goveming document. the Companl8s Act 2006 and 'Accounling and Reporting by
Charfti8s: Slatem8nt of Recommended Praetlcè applicable to charities preparing their aecounls in accordance with
the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102) (effective 1 January
2019)"
Objectives and adiviti08
The charity's prlncipal object is to provide domiciliary caro. trainlng and support for petsons vAth learning difficulties
in the district of the Ribble Valley. Theré has bè8n no change in the objectives during the year.
Casue Supported Living provides support workers to assist Clients wlth personal care. household tasks and so¢ial
aclivilies. Support workers are carefully chosen and matched wlth clfents to ensure that there Is good compatlbilty
tween the Iwo and that they have sufficient training and experience to meet the client's specific needs.
Public benefft
The trustees have paid due regard to guidance issued by the Charity CommlssEon in deciding what activities the
charity should undertake.
A¢tlvKles
Castle Supported Living is a Registered Charlty which provides support for adults with leamlng and other disabilities
to enable them to live independently in their own homes. Ca$U8 is r8glslered wlth the Care Qualty Commission.11
manages the funding provlded mainly through the Lancashire County Council Supported Llvlng Framework. The
company operales in Ihe Ribble Valley to arrange. develop and maintsin qualFty person centred support .working in
partnership to enable the best business praclice. Castle Supported Llving Llmlted has rating of outstanding wilh
coc.
Castl8 Supported Living is managed by a board of 3 Trustees who volunteer Ihelr Ilme to sit on the Board of
Directors. attending regular meetings. They work closaly with Management to oversee the strateglc direction, policy
reviews and developmènt, and the security of the business plan of the Charity. They Ilalse frequently wSth staff.
partlclpate in recruitment and offer ongolng support.

CASTLE SUPPORTED LIVING LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievemonts and p•rforman¢g
Significant activities and achievements ag81nst objedives
Events - it has been a pleasure once again to have Qualty, Social and Celebratory events. These have been very
wèll received by the people we support. families and staff. A successful 30 year celebration was held. It was
attended by people connected to Caslle and wider networkslloGal dignitaries
Values - Choice. Adion. Support. Teamwork, Local Involvement and Induding everyone at all timès. are Castles
core values
Recrultment- Castle malntalns a strong workforce. In 2023 Castle V￿)n the RVBA Workforce Development Award
Data- The Data Security and Protection toolkit has been completed and standard5 met
Business Contra¢ts - Casde secured on th8 LCC Supported Houslng Framework and the transltlon to that is
ongoing. An application to LCC for Induslon In the Llvlng Well Framework has been successful. Castle retains 3
privately arranged contracts.
Workforce - An ongoing review of StrUdU￿ is taking place to meet changed income streams. There has been
supported additional training in Business Admlnistrauon. Champlons Roles. Leadership and the Oliver McGowan
training, The team remains strongly committed to Worklorce Development and has signed up to a new Employee
Assistance Scheme
Finance- Adjustments to reduction in income. cosl savlng Ideas have been Implemented: while extemal preSsU￿S
on thè budget (National Minimum Wage, Employment Requirements) continued.
r•chnology- Options for grants have been explored in laun¢hlng digital developments. Also options for the most
suitsblB Digital Records Systems have been researched
Partnershlp Worklng - There are strong partnerships with local businesses whi¢h helps in effective servlce
delivery. The ￿MpanY has featured in 'Skills for Care, natlonal documents.
Arrangements with Housing Support Partners arè belng revlewed. There is parllclpation in a Crisis Support Projed
with a Provlder Partner and extensive multi agency working.
Finally, everyone involved in Castle deserves praise and re¢ognition for their continuing efforts in providing an
Important service for people wl)o are vulnerable in society.
Financial reviow
During the year ended 31 March 2024 Castle Supported Living gènerated income of £1.077.211 (2023: £1.038.218)
primarity from the payment for delivering sèNlces to clients. The largest funding provider 15 Lancashire County
Council. Expenditure durlng the year to 31 March 2024 was £1.118.108 (2023: £1,160.420).
The overall result for the year was a deficit on unr8strided lunds of £40.897 {2023: deficit of £122,202). The
balance of general unrestricted funds at 31 March 2024 was £171.078.
ReseNes policy
h is the policy of the charity that unrestricted funds vthi¢h havé nol been deslgnated for a specific use should be
maintsined at a level equivalent to belween three and six month's expenditure. The trustees consider that reserves
at this level will ensure that, In the event of a significant drop in fundin9. they will be able to continue the ¢harftYs
current activities while consideration is given to ways in whi¢h additional funds may be ralsed. This level of reserves
has be8n maintained Ihroughout the year.
During Ihe year a revlew of the payroll costs and how the company was perfoming promoted Ihe need to make one
ernployee redundant at a cost of £19,290.

CASTLE SUPPORTED LIVING LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Alajorrisks
Rlsk managemènt
The trustees have assessed th8 major risks to which the charity Is exposed, in particular those related lo the
operallons and finances of the organisation, and a￿ satisfied that systems and procèdures are in place to mltlgate
exposure to the majoT risks.
structure. govèrnance and management
The charity is a ¢ompany limited by guarantee, incorporated on 21 July 1992 and registered as a charity on 23
October 1992. The company was established under 8 Memor£ndum of Association whlch estsblished the objects
and powers of the thariiable company and is governed under Its Articles ofAssoclatlon.
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
MrA Clarke
Mr M G Hav￿rth
Mr P Hopwood
Mrs P Howarth
Mrs L Parrolt
{De￿aSed 15 August 2024)
(Retired 9 April 2024)
Recwitment and appointment of Inistees
None of the trustees has any beneficial Interest in the company. All of th8 trustees S￿ members of the company and
guarantee to conlribule £1 In the event of a winding up.
Mèthod of appolntmont of trustee$
The Board of Trustees is responsible for the overall management and control of the charity, working vAth the
Manager and senior staff on strategic and operatlonal development. Trustees are COwOPted from local people who
are sympathetic lo the charivs objedlves. usually after attending Management Committee meetings over a perlod
of time that Is sufficient to provide a full inslghl Into the activities of the chaTity.
Owanisational structu
Organisational slructuro and de¢l$lon maklng
The charlty employed an average of 57 staff during the year. of which all but 5 were employed to provlde direct
support to the charity's cllents. The other 5 provide management and admlnlstrative support In order to meet the
charitable objectives of the charity. Decisions on the day to day operation of the charity aré taken by the Manager
and senior colbagues.
Trustees meet regularly and re￿1ve detsiled reports and financial information for Ihose meetings. The trustees have
regard to the Charity Commission's guidance on public benefit in managlng the tharity.
Audltor
In accordance with the companys articles, a resolutlon proposing that Smlth & Goulding Limlted be reappointed as
auditor of th8 company will be put at a General Meeting.
The trustees. report was approved by th8 Board of Twslees and signed on its behalf by-
Mr P Hopwood
Trustee

CASTLE SUPPORTED LIVING LIMITED
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees. who are also the directors of Castle Supported Living Limited for the purpose of company law, are
responsible for preparing the Trustees. Report and the financial stalements in accordanc8 With applicable law and
Uniled Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a trne and fair
view of the state of affairs of the charity and of the incoming resources and application of resources. including the
income and expenditure, of the Charitable company for that year.
In preparing these financial statements. the trustees are required to:
- select suitable accounting policies and thèn apply them conslst8ntly'
- obseNè the methods and principles in the Charities SORP:
- make judgements and eslimates that are rea￿nable and prudent.
state whether applicable UK Accounting Standards have been followed. subject to any material departures
disclosed and explained in the financial ststements", and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity
will conlinue in operation.
The trustees are responsible for keeping adequate accounting re¢ord$ that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that Ihe financial ststements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other iTregularitie$.

CASTLE SUPPORTED LIVING LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CASTLE SUPPORTED LIVING LIMITED
Oplnlon
We have audited the financial statements of Castle Supported Living Limited (the 'charity') for the year ended 31
March 2024 which comprise the statement of financial activities, the statement of financial position, the staternent of
cash flows and notes to the financial statements, induding significant 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 Reporting Standard applicable in the UK and Republic ol
Ireland (United Kingdom Generally Accepted Accounting Practi￿).
In our opinion, the financial statements..
give a true and fair view of the stste of the tharitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, for the year then ended.,
have been properly prepared in accordance viith United Kingdom Generally Accepted Accounts"ng Practi￿.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for Qplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and applicable
law. Our responsibilities under those standard5 are further described in the Auditoffs responsibilities for the audit ol
the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial ststements in the UK, including the FRC'S Ethical
standard, and we have fulfilled our other ethical responsibilities in accordance with Ihese requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to golng concern
In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material un￿rtaintieS relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
cOn￿M for a period of at least ￿e1ve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other inforniatlon
The other information comprises the information included in the annual report other than the finarcial statements
and our auditor's report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the f5nancial statements does not cover the other infomiation and we do not express any fomi
of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider
whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtained in
the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies
or apparent material misststements, we are required to determine whether this gives rise to a materk91 misstatement
in the financial statements themselves. If, based on the work we have performed, we condude that there is
material misstatement of this other information, we are required to report that fact
We have nothing to report in this regard.
Matters on whlch we are required to report by exceptlon
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 requires us to report to you if. in our opinion-
the infomation given in the financial slatements Is inconsistent in any material respect with the trustees,
report" or
sufficient accounting record5 have not been kept; or
the financial statements are not in agreement with the accounting records. or
we have not received all the information and explanations we require for our audit.

CASTLE SUPPORTED LIVING LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CASTLE SUPPORTED LIVING LIMITED
Responslbllltles of trustees
As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial ststements and for being
satisfied that they give a true and fair view, and for such internal control as the trustees detemiine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concem, disclosing, as applicable, matters related to going concern and using the going
concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Auditorfs responsibilities for the audit of the financlal statements
Vve have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misslatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assuran￿ but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement 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 to influen
the economic decisions of users taken on the basis of these financial statements.
The extent to which our protsdures are capable of detecting irregularities, including fraud, is detailed below.
The engagement partner ensured that the engagement team collectively had th8 appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations,.
We identified the laws and regulations applicable to the company through discussions with Directors and
other management, and from our commercial knowledge and experience of the sector.
IJVe focused on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operations of the company, including the Companies Act 2006, tsxation
legislation and data protection, employment, environmental and health and safety legislalion;
Vve assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting legal correspondence. and
Identified laws and regulations were communicated wtthin the audit team regularly and the team remained
alert to instances of non-compliance throughout the audit.
INe assessed the susceptibility of the company's financial statements to material misstatement, induding obtaining
an understanding of how fraud might occur. by:
• making enquiries of management as to vthere they considered there was susceptibility to fraud, their
knowledge of actU81, suspected and alleged fraud; and
considering the intern81 controls in Pla￿ to mitigate risks of fraud and non-compliance with laws and
regul8ts'ons.

CASTLE SUPPORTED LIVING LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CASTLE SUPPORTED LIVING LIMITED
To address the risk of fraud through management bias and override of controls, we..
perfonned analytical procedures to identify any unusual or unexpected relationships.,
tested journal entries to identify unusual tr8nsactions- and
assessed whether judgements and assumptions made in detennining the accounting estimates were
indicative ol potential bias.
A further description of our responsibilities is available on the Financial Reporting Council's website at= https-11
V4VWW.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charty's Irustees
those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's
trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Kleran Brophy ACA (Senlor Statutory Audltor)
For and on behalf of Smith & Goulding Limited, Statutory Auditor
Chartered Accountants
2 Southport Road
Chorley
Lancashire
PR7 1LB
If, aco
Smith & Goulding Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment
as auditor of a company under section 1212 of the CompaniesAct 2006.

CASTLE SUPPORTED LIVING LIMITED
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestriclod Unrestrlcted
funds
funds
2024
2023
Restri¢ted
fund$
2023
Tolol
2023
Not•s
Income from:
Charitable activities
Investments
1.074.744
2.467
1.027.048
443
10,712
1,037.760
443
Total Income
1.077.211
1,027,491
10,712
1,038,203
Expendlture on:
Charitable activities
1,118.108
1,149,707
10.712
1.160.419
Tolal expenditure
1,118,108
1,149,707
10.712
1.160.419
Net expenditur• and movamont In fund$
{40,897)
(122,216)
(122,216)
Reconclllatlon of fund$:
Fund balances at 1 April 2023
211,975
334.191
334.191
Fund balances at 31 March 2024
171.078
211,975
211.975
The statement of financial activities includes all gains and losses recognised in the year. All Income and expendlture
derive from continuing adivlties.

CASTLE SUPPORTED LIVING LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activities
Cash absorbed by operalions
18
(52,112)
(122,770)
Investing activities
Investment in(x)me received
2,467
443
Net cash generated from Investln9
activltiès
2.467
443
Net cash used In flnanclng actlvltles
Net decrease In cash and cash equlvalents
(49.645)
{122,327)
Cash and cash equivalents at beginning of year
201,944
324,271
Cash and Cash equlvalents at end of year
152,299
201,944

CASTLE SUPPORTED LIVING LIMITED
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH 2024
2024
2023
Notes
Fixéd assets
Tangible assets
12
9.801
13.068
Current assels
Debtors
Cash at bank and in hand
13
47,147
152,299
20.150
201,944
199,446
222,094
Creditors.. amounts falling due wlthin
one year
14
{38.169)
(23,187)
Net current assets
161,277
198.907
Total assèts less current Ilabllltles
171,078
211.975
Net assets oxcludlng ponslon liablllty
171,078
211.975
The funds of the charlty
Unrestricted funds
171,078
211.975
171,078
211.975
The company is entitled to the exemption from the audit requiremant contained in sédlon 477 of the Companles Act
2006, for the year ènded 31 March 2024, af(hough an audit has been carried oul under sedion 144 of th8 Charities
Act2011.
The Irustees acknowledge their responsibillties for ensuring that the chaiity keeps accounting recA)rds whi¢h comply
with section 386 of the Act and for preparing ac¢ounts which gNe a true and fair view of the slate of affairs of the
ompany as al the end of the financial year and of its in￿ming resources and application of resour¢8s, induding its
income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and
which otherwise comply with the r8qulrements of the Companles Act 2006 relallng to accounts. so far as applicable
to the company.
The members have not r8qulred the company to obtaln an audit of Its financial statements under the requirements
of the Companies Act 2006. for the year in questlon in accordance with section 476.
These financlal ststements have been prepared in accordance with the provisions applicable to companies subject
to the small companiès regime.
The finanelal statements were approved by the twstees on ..
Mrs P Ho4varth
Trusteo
Company registration number 02733145 (England and W81es}
10-

CASTLE SUPPORTED LIVING LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
ASAT31 MARCH 2024
Critical ac¢ounting •stlmat•s and Judgements
In the appIl￿tion of Ihe charity's accounting policies. the Irustees are required to make judgements. estimates
and assumptions about the carrying amount of assets and liabilities thal are not readily 8pparent from other
s(yurces. The estimates and associated assumptions are based on historical experience and other factors that
a￿ considered to be relevant. Actual resums may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.
Accounting policies
Company Infomiatlon
Castle Supported Living Limited is a private ¢omp8ny Ilmited by guaranteo incorporated in England and
Wales. The registered office is 43a Moor Lane, Clitheroe. Lancashire. BB7 1BE. 11 is 81$0 reglstered viith the
Charity Commission in England and Wales.
2.1 Accounting conventlon
These 8¢counts have been prepared in accordance with FRS 102 Yh8 Flnancial Reporting Standard
applicable in the UK and Republic of Ireland. <"FRS 102°), 'Accounting and Reporting by Chariti$s' the
Statement of Recommended Practice for charities applying FRS 102. Ihe Companiés Act 2006, the Charities
Act 2011 and UK Generally Accepled Accounting Practice as It appli8s from 1 January 2015. The charity 1$
Public Benefit Entity as defined by FRS 102.
The financlal statements ar8 prepared in sterfing, which is the functlonal CLsrrency of the charity. Monetary
amourbts in these ffinandal statements are rounded to the nearest £.
The financial statements have been prépared under the hlstorical cost convention. The principal accountlng
policies adoptsd are sèt out below.
2.2 Golng concern
Al the time of approving the financial ststements. the trustees have a reasonable expectstion that the charity
has adequate resources lo continue in operational existence for Ihe foreseeable future. Thus Ihe trustees
ontinue to adopt the going concem basis of 8ccounting in preparing the financial statements.
2.3 Charltable funds
Unrestricted funds are available for use at the discretion of the truste05 in furtherance of their charitable
objectives.
Rèstrict8d funds are subject to specific conditions by donor5 or grantors as to how they may be used. The
purposes and uses of the restricted funds are sel out in the notes to the financial statements.
Endowment funds are subject to specific condilions by donors that Ihe capital must be malntained by the
charity.
2.4 Incomlng resources
Income is recognised when the charity is legally entitled to it after any perfomiance ¢onditlons have been met,
the amounts can be measured reliably, and it is probable that Income will be received.
Cash donations are recognised on receipt. Other donations are recognlsed on¢e Ihe charity has been notified
of the donation, unless performance conditions requiré deferral of the amount. Income tax re￿Verable in
relation to donations received under Gift Aid or deeds of covenanl is re¢ognised at the time of the donation.
11

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policl•s
(Contlnued)
2.5 Resources expended
Expenditure Is rectsjnised once Ihere is a legal or constructSve obllgatlon to transfer economic benefit to a
third party. it Is probable that a transfer of economic benefits will be required in setllement. and the amount of
the obligation can be measured rellably.
EXpendilU￿ is ¢lasstfied by activty. The costs of eath activity ara made up of the total of direct costs and
shared ¢osls, includlng support costs involved In undertaking each activity. Direcl costs attributsble to a single
actlvlty are allocated direclly to that activity. Shared costs which contribute to more than one activity and
support costs which arè not attrlbutable to a single activity are apportioned betsveen those activities on a basis
consistent with the use of resources. Central stsff Costs are 8110¢8ted on the basis of time sp8nt, and
deprecialion Charges are allocated on the portlon of th8 assefs use.
Expenditure is recognlsed once there is a legal or constructive obligatlon to make payment lo a third paty. It
IS PTobable that settlement will be required and the amount of the obllgation can be measured rellably.
All expenditure is accounted for on an accruals basis. All expenses induding support costs and govemance
costs are 811ocated to the applicable expenditure headings.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities arKI
services for tts beneficiaries. Fundraising costs are those incurred in seeking voluntary contributions and do
not include the costs of disseminating information in support of the charitable activities. Support c¢)sts are
those costs Incurred directly in support of expenditure on the objects of the charity and include project
management carried at the the registered office. Governan￿ costs are those incurr8d in connection with the
administration of the charity and compliance with constitulional and statutory requirements.
Expendllure includes any VAT which cannot be fully recovered. as part of the expenditure to which it relates.
2.6 Tanglble fixed assets
Tanglble fixed assets a￿ initialFy measured at cost and subsequentty measured at cost or valuation. nel of
depreciation and any impalmenl losses.
Depreciation is recognlsed so as to write off the cost or valuation of 8ssets less their residual values over their
useful lives on the following bases:
Fixtures. fittings and equlpment
25QA reducing balance
The gain or 108s arislng on the disposal of an asset is detem)in8d as the dlfference between the sale
proceeds and the carrying value of the asset, and Is recognlsed in the statement of finan¢ial acllvllles.
2.7 Impairment of fixed assets
At each reporting end date, the charity revl8WS the carrying amounts of its tangible assets to detemilne
whether there is any indication that those assets have suffered an Impairmént loss. If any such indication
exists. the recovèrable amount of the asset Is estlmated In ord8r to detemiine the extent of the Impairment
loss (If any).
12-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢counllng pollcles
(Contlnued)
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use.
the estirnated future cash flows Bre discounted to their present value using a pre-tax discount rate that refiects
current market assessments of the time value of money arKI the risks specific to the asset for whith the
estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset is estimated to be less than its carying amount, the carrying amount of
the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in incomel
(expenditure for the year. unless the relevant asset is carried at a revalued amount, in vthich Case the
impainnent loss is treated as a revaluation decrease.
Recognised impairment losses are reversed rf. and only rf. the reasons for the impainnent bss have ceased
to apply. Vlhere an impaimient loss subsequently reverses. the carrying amount of the asset is increased to
the revised estimate of its recoverable amount. but so that the increased carrying amount does not exceed
the Garying amount that would have been determined had no impairment loss been recognised for the asset
In prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried
In at a revalued amount. in which case the reversal of the impaim)ent loss is treated as a revalualion
increase.
2.8 Cash and cash •qulvalonts
Cash and cash equivalents Includ8 cash in hand. deposFts held at call with banks, other short-t8m liquid
Investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in Qu￿ent liabilities.
2.9 Financial instruments
The charfty has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Se¢tion 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognlsed In the charitys balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there Is a legally enforceable right to set off the ￿cognised amounts and there Is an intention to Settle on a
net basls or to realise the asset and settle the liability simultsneously.
Ba$1¢ financlal assets
BasiG financial assets. which include debtors and cash and bank balances. are initially measured at
transaction price including transaGtion Gosts and are subsequently Ca￿led at amortised cost using the
effective intsrest method unless the arrangement constitutes a financing transaction. where the transaction is
measured at Ihe present value of Ihe future receipts discounted at a market rate of interesl. Financial assets
dassified as recelvable within one year are not amortised.
Basic financial liablllNes
Basic financial liabilities. including creditors and bank k￿n$ are inilially recognised at transaclion price unless
the arrangement constitutes a financing transaction. where the debt instrument is measured at the present
value of the fvture receipts discounted at a market rate of interest. Financial liabilities classrfied as payable
within one year are not amortised.
Debt Instruments are subsequently carried at amortised cost, using the effe￿1ve interest rate method.
Trade creditors are obligations lo pay for goods or servi￿$ that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequendy measured at amortised cost using the effeclive interest method.
13-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ountlng polleles
(Continued)
Derecognthon of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
ancelled.
2.10 Employee beneffts
The cost of any unused holiday entitlement is recognised in the period in whith the employee's s8Nices are
rec8lv8d.
Tennination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
2.11 Retirement benetits
Payments lo defined contribution ￿tirernent benefit schemes ere Charged a$ an expense as they fall due.
Income from charitable actfvltlos
Unrestrfcted Rèstrieted
funds
funds
2024
2024
Total Unrestrlctèd R•strlcted
funds
funds
2023
2023
Total
2024
2023
Provlslon of Domlclllary care
Received from tenants
Housing benefit
LCC support
Grants received
Olher Incomè
10.647
55.491
1.006.355
1.695
556
10,647
55.491
1.006.355
1.695
556
13.402
55.084
956.595
1,967
13.402
55.084
956,595
12,679
10,712
1.074.744
1.074,744
1.027.048
10.712 1,037.760
Inveslment Income
2024
2023
Bank interest
2.467
443
14-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on ¢haritable activltles
2024
2023
Staff Costs
Depreciation and impairment
Agency stsff
Training costs
Rent
Council lax
House expenditure
Insurance
Repairs and maintenanGe
Printing. postage and stationery
Telephone
Compuler running costs
Travelling expenses
Sundry expenses
Bank charges
Covid 19 costs
1.008,567 1,027.257
3.267
4.356
344
7.640
42.990
5.678
22.435
6.164
3.072
2.637
8,370
3.534
224
7.274
320
3,660
3.903
39.234
4.661
25.573
6.589
3.251
3,467
6,738
1,803
31
3,180
288
1.110,552
1.145.955
Share of govemance costs (see note 7)
7,556
14,464
1.118,108 1.160,419
Analysis by fund
Unrestricted funds
Restricted lunds
1,118,108 1.149,707
10,712
For tho year ended 31 Ma￿h 2023
Unrestricted funds
Restrscted funds
1,149.707
10.712
1.160.419
Nel movement In funds
2024
2023
The net movement in funds is stated after chargingl{crediting):
Fees payable to the charity's auditor:
- for the audlt of the chaiitys financial ststements
- for other fjnancial services
Depreciation of owned tsngible fixed assets
3,500
800
3,267
2.520
1.300
4.356
15-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Supporl cost5
Support Governanc•
costs
costs
2024
2023
Audit fees
Ac¢ountancy
Légal and professional
3.500
803
3.253
3.500
803
3,253
2.520
1.323
10.621
7.556
7.556
14.464
Analysed betsveen
Charitsble activities.
7,556
14,464
Audltorfs rgmunoratlon
The analysis of auditor's remuneration is as follows:
Fees payablo to the company's auditor and associates:
2024
2023
Audit of the charitsble ¢ompany'$ annual accounts
3,500
2.520
Non-audit sèrvlcos
Preparation of the ¢haritabEe companls annual accounts
800
1,300
Trustee$
None of Ihe trustees (or any persons connected with them) rac￿1Ved any remuneratlon. benefits or
reimbursement of expenses from the tharity during the current or preceding year.
10 Taxatlon
The charity is exempt from taxation on ts activities because all tts income is applied for charitsble purposes.
11 Employees
The average monthly number of emptoyees during the year was:
2024
Number
2023
Numbor
Management and administration
Support workers
52
57
Total
57
64
16-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
Social security costs
other pension costs
895,998
67,555
19,429
907,911
65,632
19,928
982.982
993,471
Redundancy armd termlnation payments iotalling £19,290 were made in the reportlng period. The payment was
made out of previous years ac¢umulated reserves .No further payments are antlcipated.
The totsl remuneration for key management personnel was £46,793 (2023: £59.368). which Is included within
the employment costs analysed above.
There were no employees whose annual remuneration was more than £60,000.
12 Tanglble flxèd assots
Flxturel,
fittlng$ and
eqvlpm•nt
Cost
At 1 April 2023
30,946
At 31 March 2024
30.946
Depreclatlon and impalrnient
At 1 April 2023
Dépreclation charged in the year
17.878
3.267
At 31 March 2024
21,145
Carylng amount
At 31 Marth 2024
9.801
At 31 March 2023
13.068
13 Debtors
2024
2023
Amounts falllng due wlthin on8 year:
Trade dèbtors
Prepayments and ac¢rued Income
42.516
4.631
16.592
3.558
47,147
20.150
17-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2024
14 Creditors: amount5 falling duo within one year
2024
2023
0th8r taxation and social securlty
Accruals and deferred inGom8
16,914
21,255
16,165
7.022
38,169
23,187
15 RÈtlrÈmènt beneflt schemes
2024
2023
Deflned contrlbutlon schemes
Charge to profft or loss in ￿SpeCt of defined contribution schemes
19,429
19,928
The charlty operales a defined contribution pension scheme for 811 qualrfylng employees. The assets of the
scheme are held separately from thclse of the charity in an ind8P8ndentty administered fund.
16 Unrestrlcted funds
The unrestricted funds of Ihe charity comprise the unexpended balances of donations and grants which are
not subjed to specffic conditions by donors and grantors as to how they may be used. These include
designaled funds which have been set aside out of unrestricted funds by the trustees for speufic purposes.
At 1 Aprll
2023
Incomlng
resourus
Rosourcos At 31 March
expended
2024
G8neral funds
211,975
1,077,211
(1.118.108)
171,078
Prevlous year:
At 1 Aprll
2022
In¢omlng Resourcès At 31 March
resources
expondod
2023
General funds
334,191
1,027,491
11.149.707)
211.975
17 Operating lease commitments
At the reporting end date the charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases. which fall due as follows:
2024
2023
Within one year
Between Iwo and Ilve years
9.51JO
11.875
9,500
21.375
21,375
30,875
18-

CASTLE SUPPORTED LIVING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Cash generat•d from operatlons
2024
2023
Deficit for the year
(40,897)
{122.2171
Adjustments for:
Investment income recognised in statement of financial adlvltles
Depredation and Impairment of tangible fixed assets
{2.467}
3,267
{443>
4.356
Movements in Working capital:
{Increase) In debtors
Increasel{decrease) in creditor8
(26,997)
14,982
{2,283}
{2.183)
Cash absorbed by operatlons
{52,112)
{122,770)
19 Relatod party transactions
There were no disclosable related party transactions during the year (2023 - none).
20 Analysis of changès In not funds
The charity had no malerial debt durlng the year.
19-