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← Purple Oak Support

2025-03-31-accounts

... supporting, Equipping and Empowering everyone to DO MORE and BE MORE

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ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31*t MARCH 2025

Reg. Charity No. 1040832

Company Registration Number 2962601 (England and Wales)

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||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||TABLE|OF|CONTENTS| |||SECTION|1 -|LEGAL|AND|ADMINSTRATIVE|INFORMATION|—_——-m-e—m--e0r—rvnrvnrevnmnenensnscnoeoreerasncannon|csnennntecnaessante| |:|[SECTION]|[2 -]|[TRUSTEES]|[REPORT]|[(INCLUDING]|[DIRECTORS]|[REPORT)]|[FOR]|[THE]|[YEAR]|[ENDING]|[31°']|[MARCH]|[2023]|[----------------------------nnon—=]|[5]| |||2.|Structure,|Governance|and|Management|----m-—--m-----m-—-nnnnnnnmnnnnnnnn ncn|ccna|coe| |3.|Statement|of Trustees|Responsibilities ----------------------—---------------------------nnoone|nnnnnn|cence nnn|nnn nnmnnnnnnnnnnnnnnnnannnnmnnnnnancns|J| |4.|Aims and Achievements.|----------------------------nnn annem|nenaectererennereeneesennnananenennenenanentannnnnnnnnnnannennnnnansnns|B| ||| |5.|Treasurers|Financial|Review ------------------------------------2nnnn|nnn|nnn nnn nnnnnn|na nnnnnnnnnnnnnnnnnnnnnnnnmnnnnnnannnnnnnnennnennes,|1| |||SECTION|3|-|INDEPENDENT|AUDITORS|REPORT|TO|THE|MEMBERS|OF|PURPLE|OAK|SUPPORT|---------—-----=--=--=--=-n-eowenenonennnnnnannnnm|12| |2.|Basis|for Opinion|----------------------------~----------n2nmanera|nnn nnnnnnnmnnnnnnnnnnnnnnnnnnnnanannnnnnanannannnnncnnananntanncanacnnnnan|1D| |3.|Conclusions|---------------+--n-n---n anna|annnnnenenannnnnnnnnennnnnnnnannnnnnannnmennanancnanannnnannennnnnnnnnnnnnnanannnennnnenzans|12| |4.|Other|Information ---------------------------------------n-nnana nanan|nnn nnn|nnn|nnn|cn nanan canna cnnnannnnnannananannnnennnnnnmnnananemnnnanaznnas|13| |5.|Opinions|on|Other|Matters|Prescribed|by|the|Companies|Act|2006|-——--—-------------=---n-n-enna|nnc|n|nctnnnncnnaa|n|nenn|13| |6.|Matters|on|Which|we|are|Required|to|Report|by|Exception ----------—--—-----—---=---=--n---nnn nn|nn|n|nnmnrnncnnncnwvomern|nn|n|nnnmrr|n|eemenan,nnn|13| |7.|Responsibilities|of the|Trustees -----------—-—-----------m-n-n-——aanna|nen nne|cence ec|nn nc nerenecne coronene nenennnannnnnnnnanennnnnannnnnnnnennnnnnnnen|1h| ||8.|Auditor's|responsibilities|for|the|audit|of|the|financial|statements|---—------—----------—----—---n-nnnnnnnnennnnnnnrnncnnronnnnnnenenenannenennnnn|14||| |SECTICIN|f= TEE|CCU|NTSmeasunsnaenss EF| |STATEMENT|OF|FINANCIAL|ACTIVITIES|INCLUDING|INCOME|AND|EXPENDITURE|ACCOUNT|FOR|THE|YEAR|ENDED|31|MARCH|2024|-|17| |1.|Accounting|Policies|----------------------—--------ne|nnnn center|nre ne|nenene rene nene canna nnennnennnnnnn|n|nenenneaenat-n-|nn|nn|nnnnnnanin-|n|nenena|nn|ne|nnnannnennn|20)| |eeee——————| |1.2|Going|Concern---------—-—-----~~|===~nnn|ae| |1.3|Incoming|Resources|——-———-—--—-—-—-————————---—|aannner|20)||| |]|1.4|Resources|Expemded --—--------—--—--————~~~-~———~nnnn|n|nnn rns, BY| |=|Purple|Oak|Support — Annual|Report and|Financial|Statements|ee|-|Page|2|of 32|

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1.5 Tangible Fixed Assets ---------------------------~~~~---~--——- nnn es Be
1.6 Cash and Cash Equivalents----------------------------~~------~~~~~nnn nnn,DL
1.7 Employee Benefits-------------------------—--—- =n nnn, BD
1.8 Retirement Benefits ---------------------------—-——~~~~~~~-—— nnn nnn De
169 LEASCS ———aman BE
1.10 Fund Accounting ----------------------------—nnn nnn nnn nnn, DD
2. Critical Accounting Estimates and Judgements -----------------------------=----=---------nnnnnn nnn nnn nennennnnnnnnnnmnranennnnnnnnnmmnannnnnan, 22,
3. Donations and Legacies ---------------------------------nennn n nana nanan nnn nnnnnnnnnnnnnnnnnnnnnnannnnnnnnnnnananonnsannaannmmann n nnannnn n annammn n nnmnsn QD
4. — Charity activity income --------------------------------2---n nnn nnn nnnnnn 23
5. Other trading activities-----------------------------------------------nvnnnnnn nnn nnn nn 23
6. Raising Funds-------~-----------------------------------------nanne nn nnn nner cn nnn nnn nnnnnnnnn nnn nena ene 2D
7. Charitable activities ------------------------------------+------------200-nnnnn non nanan nena c enn n nnn nnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnncnnrnnaaanncerennan, 2A
8. Support Costs ------------------------2n2- mene nnn ennnnn nnn nn anne anne nnnnnnnnnnnnmanananaanannnmammmmn nanan eee eet ea RRR 25
9. Taxation -----------~-----------------0-nnnnnnnnnnnnn nn nnnnnnn nnnnennnnnnnnnnnnnnnnnannnnnnnnnnnnnnnannnnanaunnnanananananannaennerernnananannnnmnannnmananaunacaaas 25
10. Tangible Fixed Assets -------------------------------------2n-nnnnnnnnnnnn nnn nnn 26
12. Creditors amounts falling due within one year -----------------------~--------——-------------=n nnnncnnnnnnnnnnnnnnnnnnnnnnnnnnnnmnnnnnnnnnnnnnnmnnnmncns 27
13. Creditors amounts falling due after more than One year ---------~-------------------nnnnnna n nnn nnn nnntncnnnnnnnnmnnnnnmnnnnnnnnnnanmmnnans 27
14. Loans and overdrafts -------------------------------------nnnnnnnnrenner nnn nnn nnmnnnnnnmmnennnnnnnnnnnnanananannnnnnnanaan arene nennnwennnmnnneas, 2 J
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15. Cash generated from operations [------------------------------------2-nnn] nnn n nnn nnn nnn nnn nnn nnn nnn nnnnnnn nn nnnnnnnnnnnnnnnenanneees, 2B
16. Employees-----------------------------n--nnnnenene nnen nnn nanan nnn nnnnnnnnnnnnnnnnnnnnnunnnnnnnnnnnnnnnnnsanannannanananannnmanannnmnnnmnnnnnnamnnnnnnnannnes 2B
17. TrUste@s-------------------------0---no-nnnnnnnnnnnn nnn nnn nnn RR RRR 29
18. Related Party Transactions------------------------------------------22nnnnnner nnn 29 |
19. Retirement Benefit Schemes -------------------------------=-----n-nnnnennnnnace nnn nnn nnn nnn nnn nt 29
20. Restricted Funds ---------------------------------2-2--nnnnnnnnn nnn nnn nnn nnn nnnnnn nnnn nanan nnn 29
21. Designated Funds -----------------------------n2n nnn nn nnnmannerA A 31
22. Analysis of net assets between funds -------------------------------2nnnnnn nnn nnn nnn ae 32
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SECTION 1 - LEGAL AND ADMINSTRATIVE INFORMATION

Trustees Mrs Ann Woods — Chair
Mr David Atkins
Mr Colin Woods — Treasurer
Mrs Katherine Bird
Mrs Amanda Parkin
Mr Jeremy Hollis — appointed 12/11/2024
Company Secretary Mr Andrew Frost— retired 29/08/2024
Mrs Lisa Rogers— appointed 30/08/2024
Honorary President Mrs Iris Andersen — retired 12/11/2024
Ms Zillah Brooks — appointed 12/11/2024
Ambassadors Mrs Iris Andersen— retired 12/11/2024
Ms Vikki Cheshire
Executive Team Mrs Lisa Rogers— Chief Executive Officer
Mr Lee Roberts — Business Support Manager
Mrs Amy Pegg — People Partner
Mr Andrew Frost— Chief Financial Officer— retired 29/08/2024
Mrs Gail Swatton — Finance Manager - appointed 01/09/2024
Ms Ami Turner— Registered Manager Children’s Services
Mr Derek McCarthy—Operations ManagerAdults — resigned
03/09/2024
Ms Jade Hudgell — Registered Manager Adults — appointed
01/09/2024
Charity Number 1040832
Company Number 02962601
Principal Address The Wellington Centre
44 Winchester Road
Andover
Hampshire
SP10 2EG
Bankers
Solicitors
Lloyds
Talbot Walker
High Street
16 Bridge Street
Andover
Andover
Hampshire
Hampshire
SP101NW
SP101BJ

Purple Oak Support —- Annual Report and Financial Statements

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3k Purple @ak “JE Support SECTION 2 - TRUSTEES REPORT (INCLUDING DIRECTORS REPORT) FOR THE 3 YEAR ENDING 31S" MARCH 2025

  1. The Accounts, Objects, Public Benefit and Purpose

The Accounts

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006, and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of lreland(FRS 102)" (effective 1 January 2019)

Objects and Activities Purple Oak Support (POS) is established for the public benefit and for general charitable purposes according to the laws of England and Wales and in particular, but not exclusively, for the promotion of equality, diversity, independence, and health of people with learning disabilities and their families.

Public Benefit Aims

In exercising relevant powers and duties, the Board of Trustees have considered Charity Commission guidance on public benefit. This report outlines how our performance during 2024/25 has benefited the public.

Our Purpose

POS exists to make its area of operation a place where disabled people have the same opportunities as everyone else. We provide support, information and advice to our members and their families every year. We raise awareness of the issues that matter and with your support, we will keep driving positive change. Our services include:

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2. Structure, Governance and Management

POS is a company limited by guarantee governed by its Memorandum and Articles of Association and registered in England and Wales - number 2962601. It is a charity, registered in accordance with the National Assistance Act 1948 and the Charities Act 1960. Its Charity number is 1040832.

Registered office: The Wellington Centre, Winchester Road, Andover, Hampshire, SP10 2EG

Trustees, Treasurer and Company Secretary

The Trustees, who are also the directors for the purpose of company law, and who served during the year were:

Mrs Ann Woods - Chair

Mr David Atkins

Mr Martyn Bullock- Vice Chair - Deceased 21 July 2024 Mr Philip Woods — Resigned 26 August 2025 Mr Colin Woods- Treasurer Mrs Katherine Bird Mrs Amanda Parkin Mr Jeremy Hollis — appointed 12 November 2024

Recruitment and Requirements of Trustees

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Prospective trustees, with the necessary skills or qualifications needed by the organisation e.g. Finance, HR, Legal, Business and Social Care skills, or the family/relative of an individual with learning disabilities will undertake a robust recruitment process, including the completion of a recruitment pack, a face-to-face interview and attending to shadow at a Board meeting. If the individual decides they would like to join the Board, the Board will take the decision on the suitability of the candidate and will vote on whether the candidate should be co-opted onto the Board and then recommended to the members for election at the next AGM.

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Trustees are nominated to serve for two-year periods (which is staggered to ensure continuity) by subscribed members. This includes the Honorary Officers including the role of Chair and Nominations should be submitted a minimum of one week prior to the AGM and if necessary, a ballot is held.

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None of the Trustees have any beneficial interest in the company.

All the Trustees are directors of the company and guarantee to contribute £1 in the event of a winding up.

All the Trustees must be subscribed members of POS.

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3. Statement of Trustees Responsibilities

The Trustees, who are also the directors of Purple Oak Support for the purpose of company law, are responsible for preparing the Trustees Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare accounts for each financial year which give a true 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 accounts, the Trustees are required to:

| The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts 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 irregularities.

In so far as the trustees are aware;

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  1. Aims and Achievements

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2024/2025 Strategic Aims

Following the financial performance of the previous year, the focus for 2025 was:

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Financial Position

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We have been successful in stopping the overspend within our main areas of delivery and have been able to better understand and predict the costs.

Whilst we have had a change to the management within our Finance Team the service has seen little disruption in terms of the reporting, data and support provided to our leadership teams and Board of Trustees. With a small cash surplus achieved, we have a strong foundation for the 2025/26 year ahead.

Negotiations with Local Authority Funders

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We have been successful with negotiations across our main funders in order to reduce any unnecessary strain on our financial position. The sector as a whole continues to have to fight hard to be recognised for the value that providers and charities, such as ourselves bring along with ensuring that funders understand the true cost of delivering such a service. The very high standards required rightly so by our regulators, commissioners, and most importantly the people that we support, must not be undervalued, and we continue to strive to voice the concerns and potential devastating impact that underfunding could lead to.

Care and Support

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This service has had another year with changes across the management team which brought with it a level of disruption and delay to the intended plans. This includes the full functioning and effectiveness of the new electronic care system. Our CQC registration has still not yet had a further inspection therefore there has been no opportunity to improve our rating position.

Staffing levels both at support worker level and across front line management roles have been impacted consistently through the year by the continued challenges of recruitment.

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Those staff working with us through this year have shown tremendous loyalty and dedication to the people we support, with many examples of people going above and beyond.

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Despite the challenges with staffing levels, we have been able to secure a consistent team of agency staff bringing some consistency to those we support where we are having to resort to this option. We have also had many stories and examples of excellent support and opportunities provided to the adults within our care.

Children’s Respite Service

A successful year for our Rainbow Corner team, who, following their annual inspection from Ofsted, received an Outstanding rating and report. The feedback from children, families and commissioners continues to be positive and again, despite some of the restrictions on the local authority spending and the staffing challenges, our children and young people have enjoyed and received a caring, fun, home from home environment.

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Day Service Offering

September saw us launch our new Day Service provision, Purple Oak Day Service (PODS), which is a natural evolution of our previous Leisure Activities Made Accessible (LAMA) service and grew from the changing needs and demand from this group. The service is running 50 weeks of the year and predominantly based at The Wellington Centre where they have had access to our Activity Hall, media equipment and sensory room. The service looks to ‘find your strength’ and find ways to explore people’s interests and skills.

The Wellington Centre

During the year we have had further changes to the use of the building, with increased hire income from our Day Service offering throughout the latter part of this financial year along with the Nursery who have now hired a larger space within the building.

Moving Forward

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This year has provided a steady footing for us to build upon and whilst reliant on successful negotiations with our commissioners for both the level of fee rates achieved and extensions of existing contracts, we have a better and stronger starting point for the 2025/26 year.

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The core aims for this coming year will include:

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5. Treasurers Financial Review

Treasurers Financial Review

2024/25 saw a recovery financially for Purple Oak Support which resulted in a small surplus of £23,805 in cash terms excluding depreciation, a loss of £54,566 including depreciation. This was in contrast to the substantial losses incurred in 2023/24.

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The recovery resulted from the full reopening of Rainbow Corner (our children’s respite care centre) and a thorough review of our Adult care support Services contracts with Hampshire County Council to try and run as cost efficiently as possible.

In addition some of our new activity services such as PODS are making a positive contribution to the bottom line.

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We continued to have many of the same challenges as in previous years including big increases in the National Minimum Wage not matched by increases in fee rates from Hampshire and continuing pressure on staff recruitment resulting in greater use of Agency Staff than anticipated. In addition, it is still a difficult environment for fund raising.

We will continue to face similar significant challenges in 2025/26 including a big increase in employer National Insurance contributions as well as the National Minimum Wage.

The negotiations with Hampshire County Council on fee rates have been robust and initial indications are that we should be able to deliver a surplus budget for 2025/26.

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6. Audit

The Auditor

Each of the directors has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustee’s Report has been prepared in accordance with the special provisions of part 15 of the Companies Act 2006.

The Trustee’s Report was approved by the Board of Trustees.

signed MTL ccrsnssese pated Mei li PE Mrs Ann Woods Chair

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: #884 Purple @ak =JE- Support SECTION 3 —- INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF PURPLE OAK SUPPORT

1. Opinion

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We have audited the accounts of Purple Oak Support (the ‘Charity’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows, and the notes to the accounts, including a summary of 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 of Ireland (United Kingdom Generally Accepted Accounting Practice). > In our opinion the accounts give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; > have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and > have been prepared in accordance with the requirements of the Companies Act 2006. 2. Basis for Opinion

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We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the accounts section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

3. Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

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Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve 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.

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4. Other Information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

5. Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you, in our opinion;

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7. Responsibilities of the Trustees

As explained more fully in the Statement of Trustees Responsibilities, the Trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.

In preparing the accounts, the Trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

  1. Auditor's Responsibilities for the Audit of the Financial Statements

| Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an j auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) | will always detect a material misstatement when it exists. Misstatements can arise from | fraud or error and are considered material if, individually or in the aggregate, they could | reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.

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Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

| Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

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We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

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There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

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Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at: http://www. frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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9. Use of Our Report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors’ 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 charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed.

. lp FZ Stee C.DOE rnd SLL L2> Mr Christopher Joyce FCCA (Senior Statutory Auditor) for and on behalf of Hysons Audit Services Ltd

Chartered Accountants

Statutory Auditor

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SECTION 4-— THE ACCOUNTS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Notes Unrestricted Designated Restricted Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Income and endowments from:
Donations and Legacies 3 21,949 6,720 28,669 24,755
Charitable activitiesincome 4 4,225,139 460,191 4,685,330 4,318,528
OtherTradingActivities 5 76,259 76,259 40,967
Total Income 4,323,347 460,191 6,720 4,790,258 4,384,250
Expenditure on:
Raisingfunds 6 12,278 5,435 17,713 48,653
Charitable activities 7 4,466,399 360,712 4,827,111 4,621,389
Total Resources Expended 4,478,677 360,712 5,435 4,844,824 4,670,042
NetMovement in Funds (155,330) 99,479 1,285 (54,566) (285,792)
Transferbetween funds (42,321) 42,321 - -
Fund Balances 1April 2024 186,992 2,083,929 6,161 2,277,082 2,562,874
FundBalance31March2025 31,662 2,141,087 49,767 2,222,516 2,277,082

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The statement of financial activities includes all gains and losses recognised in the year.

Allincome and expenditure derive from continuing activities.

The statement of financial activities also complies with the requrirements for an income and expenditure account under the Companies Act 2006

Purple Oak Support — Annual Report and Financial Statements

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BALANCE SHEET AS AT 31 MARCH 2025
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2025 2024
Notes £ £ £ £
Fixed Assets
Tangible Assets 10 2,390,232 2,457,620
Current assets
Debtors 11 446,458 512,814
Cash at bank and in hand 55,826 65,414
502,284 578,228
Creditors:Amounts falling
due within oneyear 12 (421,237) (496,109)
NetCurrent Liabilities 81,047 82,119
Total Assets less Current Liabilities 2,471,279 2,539,739
Creditors: amounts falling
dueaftermorethanone year 13 (248,763) (262,657)
NetAssets 2,222,516 2,277,082
Income Funds
Restricted Funds 20 49,767 6,161
Designated Funds 21 2,141,087 2,083,929
General unrestricted funds 31,662 186,992
2,172,749 2,270,921
2,222,516 2,277,082

The accounts were approved by the Trustees on 4-1/2 s

Mrs Ann Woods- Chair Trustee Company Registration No. 02962601

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STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 318" MARCH 2025
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2025 2024
Notes £ £ £. £
Cash Flows from operating activities
Cash absorbed by operations 15 9,370 (75,675)
Investing activities
Purchase of tangible fixed assets (10,984) (6,419)
Proceeds on disposal of tangible
fixed assets 5,200 (e)
Net cash generated from investing
activities (5,784) (6,419)
Financing activities
Repayment of bank loans (13,175) (12,536) ;
Net cash used in financing activities (13,175) (12,536)
Netincrease/ (decrease) in cash
and cash equivalents (9,589) (94,630)
Cash and cash equivalents at the
beginning of the year 65,415 160,045
Cash and cash equivalents at the
end of year 55,826 65,415
Relating to:
Bank balances and short term
deposits 55,826 65,415
Bank Balance/ (overdraft) 0 0
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Purple Oak Support — Annual Report and Financial Statements

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! 3i#e Purple @ak | oJ. Support | NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31S" MARCH 2025

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  1. Accounting Policies

Charity Information Purple Oak Support is a company limited by guarantee governed by its Memorandum and Articles of Association and registered in England and Wales - number 2962601. It is a charity registered in accordance with the National Assistance Act 1948 and the Charities Act 1960. Its Charity number is 1040832.

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1.1. Accounting Convention The accounts have been prepared in accordance with the Charity’s governing document, the Companies Act 2006, the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of lreland (FRS 102) (effective 1 January 2019)' and Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’. The Charity is a Public Benefit Entity as defined by FRS 102.

1.2 Going Concern

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At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3. Incoming Resources Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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33 Purple @ak
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Income resources from charitable activities are measured at the fair value of the consideration received or receivable and represent amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

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1.4 Resources Expended Expenditure is recognised on an accrual basis as a liability is incurred. It includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

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! 1.5 Tangible Fixed Assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or : valuation, net of depreciation and any impairment losses. | Tangible fixed assets are stated at cost less depreciation. The costs of minor additions or those costing below £150 are not capitalised. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

| Freehold land and buildings 2% Straight line (including programme related Fixtures, fittings, and equipment 20% Straight

20% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income/(expenditure) for the year.

1.6 Cash and Cash Equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. Bank overdrafts are shown within borrowings in current liabilities.

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Purple Oak Support — Annual Report and Financial Statements

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38% Purple @ak
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1.7. Employee Benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination 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.

1.8 Retirement Benefits The charity operates a defined contributions pension scheme, the assets of the scheme being held separately from the assets of the company. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme.

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1.9 Leases Rentals payable under operating leases, including any lease incentives received, are charged to income ona straight-line basis over the term of the relevant lease.

1.10 Fund Accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

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Designated funds are unrestricted funds earmarked by the Board of Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor.

  1. Critical Accounting Estimates and Judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results 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.

  1. Donations and Legacies

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2025 2024
£ £
Donations and Gifts 28,669 24,755
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Purple Oak Support — Annual Report and Financial Statements

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ie Purple @ak
“JE. Support
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4 Charitable activity income

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Adult and
childrens Activities and
services Client properties clubs Total Total
2025 2024
£ £ £ £ £
Sales within charitable activities 4,065,058 160,081 460,191 4,685,330 4,318,528
Analysis by fund
Unrestricted funds 4,065,058 160,081 4,225,139
Designated funds 460,191 460,191
4,065,058 160,081 460,191 4,685,330
For the year ended 31 March 2024
Unrestricted funds 3,724,673 174,497 0 3,899,170
Designated funds 419,358 419,358
3,724,673 174,497 419,358 4,318,528
Unrestricted Unrestricted
funds funds
5 Other trading activities
2025 2024
£
Net gain on disposal of tangible fixed assets 5,200 0
Other income ie) 0
Wellington Centre hire 71,059 40,967
76,259 40,967
6 Raising Funds
2025 2024
£ £
Fundraising and Publicity
Staging fundraising events 17,713 48,653
17,713 48,653
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Purple Oak Support — Annual Report and Financial Statements

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8 Support costs

2! Purple @ak =) Support

Support costs
Support
costs Governance costs 2025 2024
£ £ £ £
Administration
expenses 24,427 24,427 25,011
Legal and professional fees 2,046 2,046 0
External Services (IT, H&Sand HR) 126,621 126,621 97,469
Bank Charges 3,881 3,881 (1,391)
Bank Interest 14,967 14,967 14,349
Insurance 30,674 30,674 23,882
Regulatoryfees 4,652 4,652 3,165
OtherCosts 10,635 10,635 (4,449)
Auditfees 6,600 6,600 4,560
217,902 6,600 224,502 162,596

9 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and applied for charitable purposes.

Purple Oak Support —- Annual Report and Financial Statements

Page 25 of 32

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38at Purple @ak
=). Support
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10 Tangible Fixed Assets

Freehold Land Fixtures, fittings Total
and Buildings andequipment
(including
programme related
investments)
£ £ £
Cost
At 1April 2024 3,329,186 237,035 3,566,221
Additions 0 10,984 10,984
Disposals 0 (7,250) (7,250)
At 31 March 2025 3,329,186 240,769 3,569,955
Depreciation and impairment
At 1April 2024 894,899 213,702 1,108,601
Depreciation in the year 66,574 11,798 78,372
Disposals 0 (7,250) (7,250)
At 31 March 2025 961,473 218,250 1,179,723
CarryingAmount
At 31 March 2025 2,367,713 22,519 2,390,232
At31March2024 2,434,287 23,333 2,457,620
11 Debtors
2025 2024
£ £
Amounts fallingdue within one year:
Trade Debtors 194,317 231,465
Other Debtors 0 0)
Prepayments and accrued income 252,141 281,349
446,458 512,814

Purple Oak Support — Annual Report and Financial Statements

Page 26 of 32

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gsabe Purple @ak,
~J€- Support
12 Creditors amounts falling due within one year
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2025 2024
Notes £ £
Bank Loans and overdrafts 14 13,894 13,175
Other taxation and social security 83,607 87,596
Trade creditors 49,029 84,512
Other creditors 158,122 160,893
Accruals and deferred income 116,585 149,933
421,237 496,109
13 Creditorsamounts falling due after morethan one year
2025 2024
Notes £ £
Bank Loans 14 248,763 262,657
14 Loans and overdrafts
2025 2024
£ £
Bank overdrafts 0 0
Bank Loans 262,657 275,832
262,657 275,832
Payable within one year 13,894 132175
Payable after one year 248,763 262,657
Dueafter5years 185,185 202,409

The long-term loans are secured over by fixed charges over the assets of the company.

The loan drawn down in July 2013 has a fixed interest rate of 4.73% and is repayable by monthly instalments until July 2038

Purple Oak Support — Annual Report and Financial Statements

Page 27 of 32

_

sisast Purple @ak ~)E-. Support

15 Cash generated from operations
2025 2024
£ £
Surplus/(deficit) forthe year (54,566) (285,791)
Adjustments for:
Gain on disposal oftangible fixed assets (5,200) 0
Depreciation and impairment oftangible fixed asse 78,371 73,757
Movements in working capital:
Decrease/ (increase) in debtors 66,356 2,845
(Decrease) /increase in creditors (75,591) 133,514
Cash absorbed byoperations 9,370 (75,675)
16 Employees
Numberofemployees
2025 2024
Number Number
Management and administration 31 28
Contracted services 124 132
Client properties 1 1
Activities and clubs 2 2
158 163
Employment Costs
2025 2024
£ £
Wages and salaries 3,099,205 3,087,821
Social security costs 250,020 243,057
Other pension costs 91,901 98,021
3,441,126 3,428,899

There were no employees whose annual remuneration was £60,000 or more

Purple Oak Support — Annual Report and Financial Statements

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3k Purple @ak
=]. Support
17. Trustees
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None of the Trustees (or any persons connected with them) received any remuneration during the year, also no travelling expenses were claimed.

18. Related Party Transactions

Transactions with related parties

During the year, the charity entered into the following transactions with related parties:

During the year Purple Oak Support invoiced service users who were children of the charity's trustees a total of £79,029 (2024: £75,539) for care services, of which £13,340 (2024: £7,308) was outstanding at the balance sheet date and paid April 2025.

19. Retirement Benefit Schemes

Defined Contributions Schemes

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

The charge to profit and loss in respect of defined contribution schemes was £91,951 (2024: £98,021).

20. Restricted Funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds
Balance at 1 Incoming Resources Balance at31
April 2024 resources expended Transfers March2025 2025
£ £ £ £ £
Trustees small grants 5,061 0 0 5,061
Garden furniture fund 1,100 0 0 1,100
AndoverCarnival Carnival 0 3,000 (2,731) 269
PODSgrant
- AndoverComm Church		 0 3,720 (2,704) 1,016
Bequests 42,321 42,321
—__ 61616720 6720(5485) (5485) 42321049,
767

Trustees Small Grants Fund -

Fund to help members and their families requiring emergency funding.

Garden Furniture Fund - Funds raised to provide furniture in the outdoor area at The Wellington Centre.

Purple Oak Support — Annual Report and Financial Statements Page 29 of 32

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28 Purple @ak
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Andover Carnival — funds for Rainbow Corner Garden

PODS Grant Andover Community Church — startup funds for our Purple Oak Day Services which started 1‘ September 2024

Bequest Mrs Grundy — funds to provide benefit support to our members and their families and both client and parent engagement forum. This has been separated out for the first time and last year was classified as designated funds.

Dr Hunt bequest — to support the wellbeing of our clients

Purple Oak Support — Annual Report and Financial Statements

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svag Purple @ak‘ =) Support

21. Designated Funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

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Movement in funds
Transfer
Balance at 1 Between Incoming Resources Balance at 31
April 2024 funds resources expended March 2025
£ £ £ £
Bequests 49,918 (42,321) 0 (7,597) (0)
Club funds 4,752 1,531 (86) 6,197
Property fund 1,612,687 ) (37,226) 1,575,461
Capital fund 416,572 0 458,660 (315,803) 559,429
2,083,929 (42,321) 460,191 (360,712) 2,141,087
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Club Funds-

Funds held for specific clubs run by Purple Oak Support

Property Fund-

This represents the book value of the Wellington centre land and buildings after the deduction of the bank loan.

Capital Fund-

This represents the depreciated value of fixtures and fittings, and equipment at the year end and the net contribution from activities.

Purple Oak Support — Annual Report and Financial Statements

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22asd Purple @ak “J. Support

22. Analysis of Net Assets Between Funds

Unrestricted Designated Restricted
funds funds funds Total
£ £ £ £
Fund balances at 31 March 2025 are
represented by:
Tangible assets 529,592 1,860,640 2,390,232
Currentassets/ (liabilities) (497,930) 529,210 49,767 81,047
Longterm liabilities (248,763) (248, 763)
31,662 2,141,087 49,767 2,222,516

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Purple Oak Support — Annual Report and Financial Statements