Charlty reglstratlon number 1043143 {England and Wales) Company reglstratlon number 03002869 CARING FOR COMMUNITIES AND PEOPLE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Caring for Communities and People
CARING FOR COMMUNITIES AND PEOPLE LEGAL AND ADMINISTRATIVE INFORMATION Tru$tges M R Ralcliffe hABE T Czapskl AMLea K J Morgan OBE DL J Salter D M Stevens R Prilchard Senlor Leadershlp Team Cordell Ray M8E Gareth Edwards Amanda McPeake Nigel McPeake CEO Deputy CEO Finance Director Business Development Dir&ctor Chlef Op8raling Officer Director of Environment and Safely Dir@ctor of Communications Director of People Services Max LarGombe Ryan Major Daniel Chun Gillian Wlli8mS Country of Incorporatlon Uniled Kingdom IEngFand anl W81esl 03002869 Charlty roglstratlon England and Wales 1043143 Registerèd offlce Wolseley House Oriel Road Chellenham Gloucesl8rshir8 United Kingdom GL50 1TH Audltor BK Plus Audil L(mil8d 6 Manor Park BusSness Centre M8cKenzie Way Swindon Village Chellenham GIoutershIre United Kingdom GL519TX
CARING FOR COMMUNITIES AND PEOPLE CONTENTS Page Trustees report Independenl autJitor's report 9-11 Statement of financial activlties 12 Statement of financial position 13 Statement of cash flows 14 Notes ltr thè financlal slalements 15-28
CARING FOR COMMUNITIES AND PEOPLE TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPOR FOR THE YEAR ENDED 31 MARCH 2026 The Iru8tee8 present their annual r8port and financial stslements for the year ended 31 March 2026. The financial statement8 have been prepared in accordance with the accounting policies sel out In note I lo the financial statements and comply with the charity's governing do¢iJm6nl, Ihe Companies Act 2006, FRS 102 The Financial Reportiny Standard applicable In the UK and Republic of Ireland" and the Charities SORP 'kcounling and Reporting by Charities.. Statement of Recommended Praclico applicable lo charities preparing their accounts In a¢Gordan¢e wth the Fina[la1 Reportlng Stsndard applicabte in the UK and Republic of Ireland (FRS 1021" Objoctlves and actlvltlgs The principal objectives of the ¢harily as defined In the Memorandum of Associalion ar8 lo aid vulnerable young peopl8,' to provide accommodation for hDmeless peisons.. lo provlde for Ihose in financial need., and to provide carè, support and resetllemenl advic8 ID those In need or al rlsk. In order to achieve the 0*8clives, the charity has sel out a series of statements.. Our Vlslon: Our vision is of a caring, supportive and inclusive society. Our Purpose: Our purp08e is lo prevenl the causes and reduce the effec15 of homelèssness, famlly breakdown and excluslon, Our Mi$slon: Our mission is to support.. safe and stable homes- strong families and communllies., health and wellbeing.. independence and resllience., 80cial and financial inclusion. Our 8ellefs- We believe.. everyone should havo a place they can call home., everyone has the power lo chang8 Ih8ir Iiv8s for the better, bul some may need halp lo do so., pievenlion is better than ¢ure', - volunteering enrich8s lives. Our Value5'. We place communities and peoplè al th@ heart of everything we do. OUT semces are.. based on working in partnèrship., avallable to all who need them., delivered to the highest standards., - compasslonale, personalised and empowering., based on making things happen. Publlc beneflt In planning the charity's actlvlties for the year the trustees kept in mind the Charity Commisslon's guidance on publi¢ benefit. The focus of the charity's activities durlng the yoar, whith explains the delivery by the d)arily of public benefit, is set out above under'objeclives and aims, and below under'achievements and perforFnance'.
CARING FOR COMMUNITIES AND PEOPLE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 OBJECTIVES AND ACTtVlTIES Pay and R8mun8ration of Kèy Management Personnol The charity regards its Key Management Personnel as being the Senior Leadership Team listed on pa l of the financia1 slalemenls. The arrangements for selling the pay and remuneration of Key Management Personnel are in line with key mark81 guidelines lo enable the charity lo remain competitive. Key Management Personnel salary setting is the responsibility of the CEO, wlh the support of the trustees. The CEO is appointed by the Ttustees, who are r8sponsiblo for SFJtting his remun8r81ion. Alignment to tho Real Living Wage, as set out by the Real Living Wage Foundation, is the benchmark againsl which all other pay scalgs are sel. How Trustèes engagé wlth employèès An Annual Service Review is undertaken lo include koy developmgnls, tog8lher with the role and vislbilily of the board within the charity. The Senlor Leadershlp Team attend a Board of Trustees meeting al least quarterty, where all aspects of the charities operation and development are discussed 3nd agreed. Actions adslng from these meetings ar8 then communlcated through a sèriès of intemal meelit)gs lo all staff. Monthly, throughout the year, an all-slaff meeting Is held, to which Iruslee8 are Invlled. Trustees ioutinely attend a range of meetings, wheie their specific roles, for example safeguardlng lead, or subject maller expertise, for example marketing. contribute to the development of the Charity. Rlsk Management- Prlnclpal Rlsks and Uncertalntks The Trustees have considered the prlnclpal risks and uncertainties facing the charity and maintain a ri8k register which is reviewed regularly. The register idenllfies strategic. governance, operational, financial, environmental and compliance risks together with the controls in place lo mitigate them. The Trustees are salisfied Ih812ppropriale 8yslems, policies and procèdures are in place lo manage these risks and to reduce their potential impact on beneficiaiies. staff, volunteers, funders and other stakeholders. The risk register considers the following factors- Governance and Leadershlp Key gov8rnanc8 risks includ8 ineffective governance arrangements. gaps in IrLFStee skills or commitment, conflicts ol interest and the loss of key personnel. Potential impacts include poor strategic decisioTrmaking, regulatory concerns, weakened organisational oversight, loss of corporate knowledge and reduced organisalional effectiveness. Controls include slruclured Iruslee recruitment induction processes. trustee Iralning, declarations of inleresls, formal governance procedures, succession planning, documented poli¢ies and procedures. and active engagement b&een th8 Board and senior leadership team.
CARING FOR COMMUNITIES AND PEOPLE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Servlce Dellvgry and Safeguardlng The charity recognises risks associated with seTvice quality, safeguarding, health and safely, workforce capacity and operational resilience. Failure in these areas could result in harm to service users, complaints. loss of contracts or funding, repulalional damage and legal liabilities. Controls include safeguarding and health and safety policiès, staff training, supervision arrangements, ¢omplainls and feedback mechanisms, servlce reviews, quality assuiance processes, client action planning, contingency arrangements and regular pèrfOMian monitoring. Flnanclal Sustslnablllty Princlpal financial risk5 Telale lo tnaintaining sufficient incom8, managing cash flow, protecting assets and ensuring continued financial viabillly. Potential Consequences include reduced service provision. inability to meet contractual commitments and pressure on organisalional suslainabilily. Miligaling actions indud6 regular financial reporting and oversight, budgeting and forecasting. independent audit, diversified income generation, monitoring of funding opportunltlès and prudent financial management arrangements. Reputatlon and External Envlronment The charity operates within a changing policy, commlssloning ar funding environment and recognis&% the risk of reputational damag6 arising from service failure8, complaints or external factors. Potential impacts include reduced stakeholder confidence. loss ol funding opportunities, dlminlshed Influence and adverse effects on staff and beneficiary confidence. Controls include transparent complaints procedures, stakeholder engagement, commissionèr and funder reporting, performance monilorlng agalnst agreed oulcomes, communications management and the maintenance of key gxternal partnershlps and accreditalioris. Regulatory and Legal Compllance The charity is subject lo a range of legal, regulatory and contractual obligations. Non-compliance could result in regulatory actlon, fines, restrictions on service delivery, reputational damage and adverse impacts on funding. Controls Include compliance policies and procedures, des¢gnaled leads for safeguarding. health and safety and data protection. external specialist advice, statutory reglstralions, indspendfjnl audit arrangements and ongoing monitoring against regulatory requirements. Rlsk Manag8m8nt AsBurance Trustees recognise that no system of internal control can eliminate risk ontirely. Th8 ri8k management framewoik 18 designed ILI identify, assess and manage risk to an acc8plabl8 level while supporting the achievement of thè charity's objectives. The Trustees review th8 principal risks facing the charity and are satisfied that apptopriale mitlgalion measures and controls are in place. Strateglc report The description under the headings"Achievements and perform8nce" and"Flnancial review. meet the company law Tequiremenls for the Iruslees to present a 81r81eg¢c report.
CARING FOR COMMUNITIES AND PEOPLE TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Achlevemgnts and porformancè Charltable actlvlllos Why do we do whatwe do? Caring for Communities and People ICCPI exists to transform Ihe lives of children, young people. families and vulnerable adults by reducing the impact and consequences of homelessness, family breakdown, poverty and wider soclal exclusion. We seek first to pr8venl, then to mitigate the influence of Adverse Childhood Experiences (ACES) which olheM18e conlfibule lo a recurring cycle of soci81 deprivation, Th8 2025126 financial year has been defined by a comblnallon of riding demand, increasing complexity and continued pressure on public services. Agansl this backdrop, CCP has remained locused on what matters most.. delivoring meaninglul outcomes for individwls and familles, whlle bullding a model that is sustainable. evidence led and aligned to long18rm sys18m change. In the last year we have supported 11,326 Indlvldua18 and famllies. Across 811 our seNices, of those who reported a health condition, mental health was Sdantified as being the single mosl prevalent Issu8. With 52DA of our 0p16 reporting varying levels of mental health issues ranging from mlld lo severe. Anxiety and depression accounts for 31% of reported mentsl health issues. Howdo we do it? Rather than pursuing growth for rts own sake, the organlsalion has taken a disclpllned approach, thoosing lo grow wh&r@ il slrenglhens delivery, innovate where il improves outcomes. and maintain a clear focus on qualily. $afrguarding and impact. This has resulted in a year of purposeful progress across all 8eNice areas. underpinned by a consistent belief that prevention delivers better outcomes than crisls inlervenllon, both for Individuals and for the wider system. thin Accomrnodalion Based Support. 2 significant milestone was reached wlh the completion of the Social and Sustainable Housing 2 {SASH21 property programme. Six homes are now fully operational across Swindon, Hereford, Bristol and South Gloucestershlr&, represenllng a total investment of £2.78 million. These hom@s provide stability, dignity, and the opportunity for individuals to rebuild their lives in a safe and supportive envlronmenl. The successful launch of the Willshlre Supported Accommodation service has further strengthened this provision. Designed to support care-experienced and asylum-se&king young poople, the service has already demonslraled encouraging outcomès, with all residents engaging in education and b&ginning to d8v8Iop 8 sense of belonging within their COTnmunilies. This early engagement is a Cfilical factor in supporting long term indepeIence and improved Ilfe chances. During the wtnler month8. CCP continued to deliv8r the Sevore Weather Emergency Protocol ISWEP) a¢Joss multiple counllès, providing immediate, lifesaving shelter lo those al risk of rough s168ping. This work remains a vital componenl of the organisalion'8 response to acute need. ensuring that individuals are protected during the most challenging periods of the year. Alongside these developments, CCP has taken 8 slgnificant step into the children's residential care sector. Progress has been made towards the registratlon of the organisalion's flrst Children's Home, martfing the beginning of a slraleglc expansion into a system currently dominated by private providers. In a national context where a large proportion of provision is delivered on a for profil basis, CCP'S approach is grounded in a commitm1 Ici ethical, not for profil care, which priorilises outcomes for children and young peop18 8bove fin8ncial r8lurn. Across Famlly and Community Support seNices, demand has continued lo increase al pace. In Dorsel, referrals rose by over 100tsk, reflecllng both growing need and increasing recognition of the value of early he services. Despite this pressure, teams have maintsined a strong focu8 on outcomes, particularly in relation to Porenling confidence, famlly stabillty, and child wellbeing. In Glouceslershire. a redesign of Community Bas8d Support services has led to a significant improvement in access, wllh most individuals now expected lo receive support within three months. This shift represents an Important slep towards a more responsive and prevenlalive system, reducing wailing times and enablirg earller Inletventlon.
CARING FOR COMMUNITIES AND PEOPLE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Community engag8menl has also reached record levels during the year. Hamper Scamper 2025 delniered subslanlial social value, supporting Ihousands of households with essential food provision and en$Urng that children experienced a positive and dignified festive period. The Summer Activity Bag appeal expanded ils reach, including provision for younger children, while the Big Sleep Out continued lo demonstrate strong community Support despite a challenging fundraising environment. These inilialives play a crucial role in addressing immediate need while also conlribuling to wid8r pr@v8nlalive outcomes, including reduced isolation and improved wellbeing. The strength of CCP'S delivery continues to be underpinned by ils people. The organisalion rnarked more than 25 years of continuous 3c¢redilalion with Investors in People, reflecting a long-standing commitment lo leadership, developmonl and organisational culture. This is further evidenced by a staff salisfa¢lion rale of 94°h, a nolable Bchi6v8menl within a sector 8XP8ri8ncing SnIfICan1 workforce wessures. During the year, CCP also Bchieved tho Working with Trauma Quality Mark at Bronze level, reinforcing its commitment lo trauma informed pr8¢lice. In parallel, the organisalion 8stablished ils first carbon baseline and developed a slruclured plan lo ieduce its environmental impact, recognising the importance of sustainability as part of ils wder social responsibility, Innovation has been a defining feature of the year. The launch of the Lived Experience Academy represents a significant step forward in recognising and hamessing th8 valve of lived experience within th8 workforce. Following a 15-week pilot programme, the Academy has already demonstrated positive outcomes, with participants progressing into further opportunities, including employmanl wlthin CCP. This SnilialivB reflecls 2 broadar ambition lo create meaningful pathways into work while addressing sector wide recruitment ch8lleng8s. W8 aT8 grateful ID Gloucestershire Enterprise Innov81ions for the seed funding of this inilialive. At the same lime, CCP has begun to lay the foundations for digital transformation. Following trusteè approval, thè organisalion has progressed ils partnership with Wysa Ltd, with a phased rollout planned Ici enhance access lo mental health support. This work has been approached with a clear emphasis on saf@guarding, ethical uso of technology, and ensuring that digital tools complement, ralher than replace human relationships. Safeguarding has remained central throughout all areas of activity. The appointment of a dedicated Designated Saleguarding Lead, alongside the development of a thTee-year Strategic Safeguarding Plan, has slrenylhened oversight and acwunlabilily. Additional work has been undertaken to ensure compllance with evolving fflrè safety requirem8nls, further reinforang the organisalion's commitment lo safely and quality. Overall, the year has been characlerised by clarity of purpose. CCP has eonllnued to demonstrate that prevention is not only more effective for individuals, bul also more sustainable for the system as a whole. This darity provides a slrong foundation for tulure growth and development. Flnanclal revlew ReseNes pollcy The charity's total funds at 31 March 2026 stood at £2.529.680 {2025.. £1,976,481), comprising £2,232.758 in unreslricled funds and £296,931 in reslrtcled funds. Trustees have been prudent In reserving four months, core running costs not associated with contract provisbon, should income streams covering these costs come to an unforeseen hall or reduce lo a level where costs are not covered in full. These figures are shown In notes 20 and 21. Given these considerations, the Trustees consider that the level of unreslrlcled reserves in relatlon to Its running costs is adequat8 for the Charity's conlinu8d operation. Invgstment pollcy The Charity continues to own 340 High Street. valued In these f4nanclal slalemenls al £710.000. The client accommodation portfolio, funded by the Social and Sustainable Capital ISASCI loans 15 valued al £5.680,800, an Increase in value of £89k from 2025.
CARING FOR COMMUNITIES AND PEOPLE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Rlsk management Trustees continue lo maintain c105e assessment and management of risk. In current conditions emphasis has been placed on margins, staff welfare, recruitment, and salary levels. Budgeting and financial forecasting are inbuilt and financial spending aulhoris&tion set al approprlale levels. Income and expèndlture Details of financial perforrnance are set out in the Statement of FinanrAal Posilivn on page 12. Our activities have been reported under two headings Accommodation Based Support and Community Baged Support. These acllvllles are defined in Note 21. in which the purposes of the restricted funds are explalned. Total income for the year was £12.98 mlllion 12025.. £12.14 milllonl represenllng a 7% Increase. Thlg growth was driven by new and renewed contracts, particularly within Accommodalion-Based Support. Total expenditure was £12.43 milllon. reflecting eontlnued investment in staffing, property-rel8lèd eoyts and clienl-f2cing services. Although staff costs increased in response to service demand and inflalionary pressures. operational eificierKies and careful cost conliol enabled the charity to mainlairb service levels without compromising financial resilience. Assets and r888rv6s During the year, the charity continued lo strengthen ils asset base, with fixed assets increasing from £5.85m to £6.73m, primarily duo to further property acquisitions in support of the Independent Living Service. While cash balanc8s r8main8d stable, the ch8rily maintained a balanced porifoSiD of curr8nl and Irkng-temi assets to support both operalional liquidity and future service delivery. Plans for future periods Looking ahead, CCP has sel out a focused and ambitious programme of work Ihal builds on the progress made during tho year, while positioning the organisation lo respond effectlvely to future challenges. A key priority will be the continued development and rollout of digitsl se¢vices. The introduction of the Wysa plalfomi from M8y 2026 wlll èxpand 8ccess lo early help, providing an additional layer of SLJPPDrt that is accessible, flexible and scalable. Alongside this, the implementation of a new case management system will strengthen data capability, enabling improved reporting, better integration across services, and a more robust understanding of outcomes. The organisation will also continue to develop ils approach to measuring impact, with a partictjlar focus on Soclal Return on Investment. By slrenglhening ils ability lo demonslrale both social and economic value, CCP aims lo support ¢ommission8rs in making informed decisions about inv8Strnenl in prev8ntion18d s8Nices. The launch of CCP'S first Children's Home will mark an important milestone in the organisalion's growth. This will be supported by ongoing engagement with SASC and other partners to secure the Inveslmenl required lo expand provision over lime. In parallel. CCP is progressing ils ambition lo become a Registered Soci?1 Landlord, strengthening ils long-16rm position within the housing sector. The first of the children's homes lo open will proudly carry the name Ramona House. in memory of our muGh-loved colleague Ramona Ray, who sadly passed away in August 2025. Naming the home after Ramona feels entirely filling, ngt simply beuse of the role she held. bul because of the values she lived by every single day. RBmona believed deepty in people. She championed Earty Hèlp long before il became fashlonable languagé, holding firmly to the belief that if we support familles early enough, we can prevenl hardship, Iraum? and crisis later. She saw po18nlial wh8r8 others sometimes saw problems, and she undeTsloDd that real change often begins with something very simple, someone taking the time lo sland alongside another human being and refusing to give up on them. Over the 25 years with CCP, Ramona supported thousands of families facin9 difficult circumstances. helping parents rediscover confidence, helping children thrive, and helping people believe that a different future was Possible. Hèr legacy will now live on through Ramona House, a place intended to offer safety. carè, slabillly and hope lo children who need it most.
CARING FOR COMMUNITIES AND PEOPLE TRUSTEES REPORT IINCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Service expansion wll continue across several areas. including provision for separated migrant children, temporary accommodation, and family support servlces. Thls growth will be carefully managed lo ensure that quality and outcomes remain at the forefront. The development of community infraslruclure also remains a priorlly. Plans lo establish a community hub in Tewkesbury will build on existing models, creating spaces that bring people together, rèduce isolatlon and support wellbeing through inlegraled services and community led activity. Thè Lived Experiencè Academy will movè into ils next phase of development, wlth a focus on refin1ng the model, strengthening pathways into employment, and explorir)g OPPOrtunilies for wlder rollout. This work hag the potential to play a significant role in shaping the fulLire WDrkforce, both Mlhin CCP and acioss the wider sector. INhile the external environmenl i¥ likely to remaln challenging. CCP Is well positioned to navigate the p8r¢od ahead. By continuing to combine ambition wth discipline, and innovation with strong govemance, the organisalion wll build on ils progress and continue lo dèliver meaningful impact. CCP will continue to focus on prevenllon, investing in people and communities. and developlng apptriaches that improve oulcornes while reducing long-term demarMS on public servtces. In doing 50, the organisalion remains commltted ltr its vlsion of creating better tomorrows for indwiduals, ommunilies and the wider systems around them. Structure, governance and management The charity is incorporated as a company limited by guarantee and therefore it has no share capital. In the &venl of the company being wound up and the liabilities and winding up expenses being in excess of assets, the liability Df each member is limited lo £1. It is gpvemed by ils Memorandum & Articles ofAssoclalion dated 19 December 1994, as 8mend0d by special resolution on 22 January 1996. The trustees, who are also tho directors for the purpose of company law, and who served during Iheyear and up to the dale of signature of the financial slalements were.. M R Ralcliffe MBE T Czapski AM Lea K J Morgan OBE DL J Salter D M Stevens R Pritchard Rpcrultmont and appolntment of trustees The power lo appoint new Iruslees is vested in surviving and continuing Iruslee8. Appropriate procedures for th& recruitment and training of new tiustee8 are implemented when required. Organlsatlonal structure Th@ charity is controlled by a bDard of trustees, which meets on a iegular basis. Names of the trustee8 are detailed above. No new Iruslees were appointed during thè year. Day-to-day operations are supervised by a Senior L6ad6rship Team, details of which are given on (he Legal and Adminislralive Informallon page. The company is the sole Iwstee of the Ratcllffe Tru81 fThe Trust"), itself a registered charity, using the same registration number as CCP, Thè Ralcliffe Trust is Iherafore rarded as a subsidiary undertaking of CCP. Since October 2022 the Trust has been inactive. The charity has two wholly-owned subsidiaries. CCP Innovations Limlted and CCP Homes Limited, which have always been and remain dormant.
CARING FOR COMMUNITIES AND PEOPLE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORD (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Statempnt of trust99s rosponslbllltlgs The Iru8te&s, who are also the directoTs of Caring lor Gommunilies and Peopte for the puiposg of o)mpany law, are responsible for preparing the Trustees R8POrt and the financial slal8menls in accordance with applicable law and United KingdomAccounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Iruslees to prepare financial statemen18 for each financlal year which give a true and fair view of the slate of affairs of the charity 8nd of th8 incoming re80urces and application of resources, including the income and expenditure, of the charitable company for that year. In preparlng these flnancial slalèmenls. the Iruslees are required to.. select SLEllable accounting policies and then apply them consistently., observe the methods and PTinciples in the Charities SORP; make judgèments and estimates that are rea50nable and wudenl- stale whether applicable UK Accounts'ng Standards have befrn fallowed, subject to any material departures dlsclosed and exp12ined in the financial slalemenls., and prepare the financial slaternenls on the going concern basis unloss il is Inappropriate to presume that the charfty 11 continue in operation. The trustees are responsible for keeping adequate accounting records that disclose Wlth reasonable accuracy al any time the financial position of the charlly and enable them lo ènsure that the financial slalemenls comply with the Companies Act 2006. They are al80 iesponsible for safeguarding the assets of the charity and hence for taking r68sonable steps for the prevention and detection of fraud and other Irregularities. Audltor In accordance with the eompany's articles, a resoltjlion proposing that BK Plus Audil Limited be reappointed as auditor of the company will be pul al a General Meeting. Dlsclosure of Infomiation to audltor Each of the Iruslees has confim)8d that there l¥ no Infom)ation of which they are aware which is relevant lo the aL5dil, but of which the audllor Is unaware. They have further confirmed that they have taken approprlale stéps lo identify such relevant information and 10 68tsblish that the auditor Is aware of such information. The trustees report. including the strategic report, was approved by the Board of Trustees. T Czapski Trustèe 23 July 2028
CARING FOR COMMUNITIES AND PEOPLE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CARING FOR COMMUNITIES AND PEOPLE Oplnlon W@ have audit8d th8 financial slalements of Caring for Communities and People Ilhe 'charity'l for the year ended 31 March 2026 which comprise the slalemenl of financial aclivilies, the slal8menl of financlal posllion, the statèment ol cash flows and notes lo the h'nancial slatemenls, including significant accounting policies. The financial reporting framework that has been applied in th8ir preparation is applicabl8 law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard 8ppliGable in the UK and Republ ol Ireland {Unitsd Kingdom G6nerallyAccepled Accounting Praclicel. In our opinlon, the financial 818lements'. give 8 true and fair view of the sla18 of tha ch8ri18bl@ company's 8ffairs as al 31 March 2026 and Df ils ir0mlng resources and application of resources, including ils income and expenditure, for the year then end8d., have been propwly prepared In accordance with Unlted Kingdom Genorally Accepted Accounting Praclice., and have been Prepared in accordance wlh the requirements of the Companies Act 2006. Basis for oplnlon We conducted our audit in accordance with Inlernalional SlandaTds on Audsting IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Audilorfs responsibililies for Ihe audit ol th8 fjnanci81 sta18m8iFIs 8eclion of our report. We are independent of th8 charity in accordanc8 with the 61hical requirements that are relevant to our audit of the financial slalemenls in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other elhScal responslblliliBS in accordance with these requirements. We believe that the audit evidence we have obtained is suffici&nl and appropriate lo provide a basis for our opinion. Concluslon$ relatlng to golng eoncorn In audlllng the financial stslemenls, we have concluded that the trustees use of the going concern basis ol accounting in the prepar8llon of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating lo events or condition5 that, indivldually or collectively. may cast significant doubl on the charity's ability to continue as a going concem for a period of al least twelve months from when the financial st818ménls are aulhorised for issue. Our responsibllilies and the re8ponsibllS1ies of the trustees wllh respect lo going concern are described in the relevant sections of thi8 report. Othgr Informatlon The other information comprises thè Infomiatlon Includèd in the annual report other than the financial slalements and our auditofs report Ihereon. The Iru51ees are responsible for the other informatlon conlalned within the annual report. Our opinion on thè financial statements does ntsl cover the other informalion and, except to the ext8nl othenNise explicitly slated in our report, we do not tsxpress any fom) of assurance conclusion Ihereon. Our re5ponsibilily is to read the other informaliori and, in doing so, consider whelhei the other Information 15 materially inconsislenl with the financial statements or our knowledge obtained in the course of the audit. or olherwise appears to be materially misslaled. If we identify such material inconsistencles oi apparent material misslatemenls, we are requlred to determine whethèr this gives rise lo a material misstslemenl in the financlal slalemenls themselves. If, based on the work we have performed, we concl¥Jdè that therè is a material misslalement of this other information. we are required lo report that fact. Ve have nothing to report in Ihis regard. Oplnlons on other mattgrs pro$¢rlbed by the Companles Act 2006 In our opinion, based on the work undertaken the course of our audit.. the Information gSven in the Iruslees report for the financial year for whi¢h the financial slalements are prepared, which Includes the d1CtorS, report and the str81ogic roport prepared for the purposes of company law. Is conslslenl with the financial slalemenls,. and the strategic report and the directors, report Included within the Iruslees ieport have been prepared in a¢Idance wilh applicable legal requirements.
CARING FOR COMMUNITIES AND PEOPLE INDEPENDENT AUDITOR'S REPORT (CONTINUED TO THE MEMBERS OF CARING FOR COMMUNITIES AND PEOPLE Matters on whlch we are requlred to report by exceptlon In Ihe light of the knowledge and understanding of the charity and Its environment obtained in the course of the audit, we have not identified material misstalemenls in the strategic report or the directors, report included within the Iruslèes report. We have nothing to r8Wrt in respect of the followng maltsrs in relation to which the Companies Act 2008 requires us to r8port lo you if, in our opinion- adequate a¢¢ounling reCoS have rbot been kept, or returns adequate f our audlt have not been received from branches not visited by us. or the financlal slal8menls are not in agreement with the accounting records and returns., or certain disclosures of trustees, remuneration specifie(I by law are not made. or we have not received all the information and explan81ion$ w8 r8quir8 for our 8udiL Responslbllltles of trustees As explained more fully in thè statement of trustees responsibilities, the Iruslees, who are also the dir$clors Df th8 charity for the purpose of company law, are responslble for the pleparallon of the financial statements and for being satisfied that they give a true and fair view. and for such internal conlrul as the trustees determine Is necessary lo enable the preparation of financlal statements that are free from material misstatement. whether due to fraud or error. In preparing the financial slatemenls, the Iruslees are responsible for assesslng the charity's ability lo continue as a golng concern, disclosing, as applicable, mallers related lo going concem and using the going cOnM basis of accounting unless the trustees elther Intend lo Ilquidale the cl)arilatAe company or lo c8ase operations. or have no realistic allernalive but to do so. Audltor'$ r•sponslbllltl8s for the audlt of the flnanclal statements Our objectives are lo obtain reasonable assurance about whether the financial 81alemenls as a whole are free from material misslalemenl, whether due to fraud or èrror, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assuTance bul is not a guarantee that an audit conducted In accordance with ISAS IUKI will always detect a material misslalement when il exists. Misstatements can arise from fraud or error and are ¢onsidered material if, individually or in the aggregate, thèy could reasonably be expected to influence the economic decisions of users taken on the basis of these financial slalements. The exlent to whlch our procedures are capable of detecting irregularities, including fraud, is delailed below. In Identifying and assossing risks of material misstatement in respect of irregularities, including fraud and non- compliance with laws and iegulaiions, our procedures included the following: enquiries of management Including a pre audit meeting., obtaining and reviewing SUPPOrting documer)lalion of policiès concerning the law8 and regulations applicable to the business., understanding how the company complles th Ils regulatory framework by making enquirfes of mar)agemenl', considering the culture inherent in the company and whether this iepresenls a culture of honesty and ethical behaviour with a strong emphasis of deleelion and prevention of fraud. 10-
CARING FOR COMMUNITIES AND PEOPLE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CARING FOR COMMUNITIES AND PEOPLE We a8sessed the suscepllbillly of the company's financial statements to malèrlal mlsstatemenl and consldered how fraud might occur. The audit ptocedures p8rf0imèd included, but were not limited lo= challenging management assumptions and estlmates. Identifying and lesling unusual journal entries". assessing how the relevant laws and regulallons have bèen complied wlth and noting any inslances of non compliance,, reviewing the financial statements for compliance with relevant Accounting Standards and accounting legislallon applicable to a small company., Considering how those charged with governance have addressed the possibllily of an ovethde of essèntial controls or other influence over the financial reporting processes. In 8ddilion, we a180 eonsldered other non financial laws relevant to the company. These do not ne£sarIlY have a direct Influence on the financial stalements but might affect the company's ability lo oparttte. A further description of our responsibilities is available on the Financial Reporting Council's websile atr. hllps.'Il ww.frc.org.uklaudilDrsrèsponslbÈli1189. This d8scriplion forms part of our 8udilor's report. Use of our report This report is rnade solely lo the charitsble company's members. as 8 body, in accordan with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the charilat4e company's members thos8 matters w8 arè required to stal8 lo them in an auditor's report and lor no other purpose. To the fullest extent permilled by law, we do not accept or assume responsibility lo anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have fom7ed. Rogèr Downes FCA Isènitir Statutory Audltor) For and on behalf of BK Plus Audit Limited. Statutory Audilor Chartered Certified A¢¢ounlanls 6 M8nDr Park Business Centre MacKenzie Way Swindon Village Cheltenham Gloucestershire GL519TX United Kingdom 23 July 2026
CARING FOR COMMUNITIES AND PEOPLE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unrestrlcted Restrlcted nds funds 2026 2026 Total Unrestrlcted Restrlcted funds funds 2026 202S Total 2026 2026 Notes Incomè and endowments from: Donations and legacies Charitable a¢livilies Other charitable a¢tiwties Investment income Other income 57.721 70,518 128,239 32,518 12,659,743 12,692,261 85.051 74,753 159,804 41,066 11,763,693 11,804,759 19.811 19,811 52.006 89.200 11,062 50.783 25.000 58.764 69,826 50.783 59.298 52,006 89,200 34.298 Total Income 142,245 12,839,272 12,981,517 212,962 11,931,508 12.144.470 Expendlture on: Charitable aclivFlies 83,925 12,344,384 12,428,309 249,227 11,881,811 12,131,038 Total expondlture 83,925 12.344,384 12.428.309 249.227 11.881.811 12.131.038 Net Income 58.320 494,888 553,208 (36,2651 49,697 13,432 Transfers between funds 21 363.940 (363,9401 47,019 (47,0191 Net movemgnt In funds 422,260 130,948 553,208 10,754 2,878 13.432 ReconcSllatlon of funds: Fund balances al 1 Awll 2025 1,810.498 165,983 1,976,481 1,799,744 163,305 1,963,049 Fund balanc•8 at 31 March 2026 2,232.758 296,931 2.529,689 1,810,498 165,983 1.976.481 The notes on pages 1510 28 form part of Ih@se financial slatemenls. 12-
CARING FOR COMMUNITIES AND PEOPLE STATEMENT OF FINANCIAL POSITION ASAT31 MARCH 2026 2026 2025 Notes Flx&d assets Tangible assets Investments 14 15 6,731,712 5,845,010 6.731,714 5,845,012 Curr&nt assets Debtors Cash at bank and in hand 16 634,946 2,186,184 580,535 1,493,854 2,821,130 2,074,389 Credltors: amounts falllng du9 wlthln ono year 17 11,072,751) 1897,6291 Net current assets 1,748,379 1,176,760 Total ass&ts less current Ilabllltl8S 8,480,093 7,021,772 Creditors: amounts falllng due after ore than one year 18 15.950,4041 {5,045,291) Ngt assets 2,529,689 1,976,481 The funds of the charfty Reslricled income funds Unreslricled funds 20 21 296,931 2,232,758 165,983 1,810,498 2,529,689 1,976,481 The notes on pages 1510 28 form part of these financial slalemenls. The fina I statements were approved by the trustees on 23 July 2026 M R Ralcliffe-MB Trust98 13-
CARING FOR COMMUNITIES AND PEOPLE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2026 2026 2025 Notes Cash flows from operatlng actlvltles Cash generated froml(absorbed by) operations 25 666,466 1159,3871 Inv8Stlng actlvltles Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets Investment income received (931,6151 12,053,727) 360 52,006 780 50,763 Net cash used In Investlng actlvltles {879.2491 12,002,164) Flnanclng actlvltles New loans in year 905,113 2,110,441 N8t cash genaratad from flnanclng actSvltlos 905,113 2,110,441 Not Increaselldè¢rèa8è) in cash and eash equlyalénts 692.330 {51.1101 Cash and cash equivalents at boginnlng of year 1,493,854 1,544,964 Cash and cash oquivalents at end of year 2,186,184 1,493,854 The notes on pages 15 to 28 form part of these financlal statements. 14
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Accountlng policles Charlty Informatlon Caring for Communities and People is a private company limited by guarantee incorporated In England and Wales. The registered offlce is Wolseley House, Oriel Road, Chellenham. GI0eSte(ShIre, GL50 ITH. United Kingdom. 1.1 Accountlng conventlon The finan¢ial slalemenls hav& bèen prepared in accordance with the charity's goveming document, the Companies Act 200S, FRS 102 "The Financi81 Reporting Standard applicable in the UK and Republic ol Ireland and thè Charities SORP 'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparlng Ihelr accounts in accordance wth the FinanciBI Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" The charlly is a Public Benefrt Entity as defined by FRS 102. The fin8nci81 statements are prepared in sterling, which is the functional currency of the charfty. Monetary amount8 in these financial $18lemenls are rounded lo the nearest £. Th8 financial slalemenls have been prepared under the hislorlcal cost convention, modrfied lo include the revaluation of freehold properties lo fair value. The principal accounting policl8s adopted are sel out below. Preparatlon of consolldated flnanclal statements The financial slal8menls contsin informalign about Caring for Communlties and People as an indivirknal company and do not contain financial information as the parent of a group. The charity is exempt under Section 402 of the Companies Act 2006 from the Fequiremenls lo prepare consolidated flnancial statements. 1.2 Golng concern At tha tlme of apwoving the financial stal8m8nls, the trusteès have a reasonable expectation that the charity has adequate resources lo continue in operational existen for Ihe foreseeable future. Thus the Iruslees continue to adopt the going concern basis of ac¢ounling in preparing the financial stalemenls. 1.3 Charitable funds Unrestricted funds can be used in accordanee wlth the charitable objectives at the discr8lion of the truslees. Designated funds are unrestricted funds that have been sel asid& by the trustees for specific purposes and are not available towards the cor8 running costs of the Charity. Reslricled funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes. Endowment funds are subiect to specEflc condillons by donors that the capital must bo maintained by the charity. 1.4 Income In¢ome is recognised when the charily is legally enlilled lo it aftor any performance conditions have been mel, the amounts Can be measured reliably, and il is probable that inwme will b8 r8ceived. Donations are recognised when the Charity has been nolified in writing of both the amount and selllemenl dale. In the event that a donation is subjèct lo condiliDns Ihat require a level of performance by the Charlty before the Charlly is entitled lo the funds, the incom8 is deferred and not recognised until either th8se conditions are fully met. or tho fulfilmenl of those conéilions is wholly within thè Control of the Charity and il is probable that these conditions will b& fulfilled in the reporting period. Income from legacies is recognised wher& evidence of Ènlillemenl exlsts. the value Is measurable wlh sufficient reliabllily, and on Ihe earlier of the dale of fina1ised estate accouF)Is or the dale of paym8nl. 15-
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Accountlng pollc19$ Icontlnuèd) Grants including government grants are recognised when the Charily 18 entiued to receipt. INhere entitlement occurs before the incom8 is received, the income is accrued. Operation81 rents are recorded as income in respect of the period lo which they relate. 1.6 Expendlture Liabilities are recognised as expenditure as soon as there is a legal or ¢onslrudive obligation committing the Charity to that expenditure, it is probable that a Iransfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under haadings that aggregate all costs related to that category. Where cosls cannot be directly attributed to particular headings they have been allocated lo activities on a basis ¢onsislenl with the use of resources. 1.6 Tanglble flxed assets Tangible fixed assets are inibally m8asured al Gost and Subsequently measured al Gost or valuatign, nel of depreciation and any impaiTment10s5es. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their us6ful Iiv8s on th8 followng bases.. Fixtures and fittings Motor vehlcles at varying Tates on cost at varying rates on cost The gain or loss arising on the disposal of an esset is determined as the diffetence between the sale proceeds and the carrying value of the asset, and is recognised in the slalement of financi81 activities. Individual fixed agsetg Costing £1.000 or more or, al the discretion of the trustees. costing a lower amount are capilalised at cost. Leasehold refurblshments are only capitalised wh&n there Is deemed by the trustees to be any la81ing value to the work. Ffeehold property Is carried al annual valuation and is not d8precialed. 1.7 Flxed asset Investments Fixed asset investments are stat al cost. 1.8 Taxatlon As a recognised charity, the Charity Is exempl from Corporation lax so far as it relates to its charttable objects. it is not, however, exempt from VAT, and irrecoverable VAT is included in the cost of those items ID which il relates. 1.9 Employee benefits The cost of any unused holiday enlillemenl is rQgniSed in the period in which the employee's seTvi¢es aTe r8c8iv8d. Termination b8nefils are rocognlsed immediately as an expense when the charity is demonstrably commilled lo lerminale the employment of an employe8 or lo provid8 termination b8n8fi1s. 1.10 Retlrement beneflts Th8 charitable cornpany 0rat&S a d@fined contribution pension scheme. Contributions payabl8 lo the ¢haTilable companws pension scheme ar8 charged lo the Statement of Financia1 Activities in the period lo which they relate, 16-
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Crltlcal accoufttlng estSmate$ and judgements In the application of the charity's accounting policies, the Iruslees are required lo make judgements, eslimales and a8sumpliDns 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 faclr)rs that are considered to be relevant. Actual results may differ from Ihese estimates. The eslimales and underlying assvmptiorB are reviewed on an ongoing basis. Revisions lo accounting 8slimales are recognis6d in the period in which Ihe estimate is revised where the revision affects only Ihal period, or in the period of the revision and future periods where the ievision affects both current and future periods. Crltlcal Judgements Flxed Asset D&preclatlon DeprecialiDn was calculated based on the eslimaled useful lives of tangible assets. During the year ended 31 March 2026 depTeciation lolalled £132,516 {2025'. £112,884). Property Valuatlon Properties are held at mafk8t value and the valuations ar8 assessed each y8ar to ensur• they remain appropriate. Income from donatlons and legacles Unre5trlcted RestrlGted funds funds 2026 2026 Total Unrestrlcted Restrlcted funds funds 2025 2025 Totsl 2026 2026 Donations and gifts 57,721 70.518 128.239 85.051 74,753 159.804 Income from charltable actlvltles Unrestrlcted Restrlcted funds funds 2026 2026 Total Unrestrlctsd Restrlcted funds nds 2025 2026 Total 2028 2025 Grants Grants Operational rents received 32.518 8.385.497 8.398.015 41.066 8,05QI,206 8,091,272 4,294,246 4,294,246 3,713,487 3,713,487 32,518 12.659,743 12.692,261 41,086 11.763.893 11,804,759 17-
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 In¢ome from charitable actlvltles IC0ntlnuod} Porforman¢g related grants analysi8 GTants 2026 Grants 2025 Gloucesler8hlre County Council Hertsfordshire Council Bristo1 City Council Willshire Council Swindon Borough Councll Worcester Cily Council South Glouceslershire Council Primary Care Network Cheltenham Central Dorsel Council 8oumemoulh, ChrSstchurch and Poole Council Other 3,074.741 1,039,457 703,970 665,590 622,473 499,506 318,250 305,134 215,000 184,898 768,9 3,188,681 991,929 722,008 76,412 458,124 558.758 288.875 303,442 218,612 166,654 1,117.777 8.398.015 8,091,272 Income from other charStable actl¥ltl8s Unrestrlcted Restrlctod funds funds 2028 2026 Total Unrestrlcted Rèstrlcted funds funds 2026 2025 Totsl 2026 2025 Miscellaneous incom8 19,811 19,811 11,062 58,764 69,826 Income from Inv&stment Income Unrestricted Unrestrlcted funds funds 2026 2025 Interest receivable 52,006 50,783 18-
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 other Income Unrestrlctgd Rgstrl¢tod funds funds 2026 2026 Total Unre$trl¢ted Restrlcted funds funds 2026 2026 Total 2026 2025 Gain on properly revaluation 89,200 89,200 25,000 34,298 59,298 Expendlturg on charltable actl¥ltlgs Charltable actlvltles 2026 Charltable actlvltles 202S Dlrect costs Staff costs Depreciation Property costs Direct client costs Equipment costs Adminislialion costs Professional f88S Other staff expenditure Vehide costs {GainllLoss on sale of assets Interest payable and similar charges Bad debts 8.338,554 132,518 1,235,813 154,409 238,492 300,508 1,248,764 531,747 61,330 1,237 5,218 167,573 8,375,427 112,884 1,168,258 219,891 180,979 307,861 1,042,784 544,184 57,423 17801 6,595 102,911 12,414,161 12,118,417 Grant funding of actlvltle$ (see note 9 4,599 8,457 Share of support and governance costs {seo note 101 Governance 9,549 6,164 12,428,309 12,131,038 Analys1$ by fund Unrestricted funds Reslricled funds 83,925 12,344,384 249,227 11,881,811 12.428,309 12,131,038 19-
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Grants payablè Charltable actlvltles 2026 Charltable actlvStles 2025 Grants to Inslitullons.. other 4,599 6.457 10 Support costs allocated to actlv5tles 2026 2025 Governance costs 9.549 6.164 Analysed betweèn: Charitable activities 9.549 8.164 11 Netmovemènt In funds 2026 2025 The nel movement in funds is staled after chargingllcredltingl.. Fee8 payable for tha audit of the charty's financial slalements Depreciation of owned tangible fixed assets Gain on disposal of tangible fixed assets 9.549 132,516 1,237 6,164 112.884 IT801 12 Trust90$ None of the trustees (or any persons connected wtth them) recelved any remuneration or benefts from the charity during the year. 13 Employees The average mDnlhly number of employees during the year was.. 2026 Number 2028 Number Management and admlnlslratlon Charitable activities 38 211 35 236 Total 249 271 -20-
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 13 Employ••s {Contlnugd) Employmgnt costs 2026 2025 Wages and salaries Social security costs Other pensign $1S 7,204,096 837,839 296,620 7,435.299 643.783 296,345 8,338,554 8,375.427 The number of employees whose annual remuneration was more than £60.000 is as follDws'. 2026 Number 2025 NumbeT t60,001- £70,000 £70,001- £80.000 £80,001- £90,000 £90,001- £100,000 Remuneratlon of key managgm•nt personn81 The remuneration of key management personnel was a8 follows.. The key managem8nt P8rsonnel of the charity comprise the trustees, the Chief Executive OffiGer. Dwuty Chief Executive Offir, Chief Operating Officer. Finance Director, Business Development Director, Director ol Environmgnl and Safely, Director of Communications and Director of People Services. The total emplo6 benefits of the key manag8menl p8rsonn61 of the charity were £638,440 (2025.. £671,641). 21
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 q4 Tanglble flxed asset8 Freehold land Flxturos and and bulldlngs flttlngs Motor vehlcl88 Total Cost At 1 April 2025 Additions Disposals Revaluation 5,431,585 870,0( 682.769 81.615 135.8911 So,0 6,q84,714 931.615 135.891) 89.200 89,200 At 31 March 2026 6,390,785 708,493 So.0 7,149,638 Deproclatlon At 1 Aprll 2025 Depreciation charged in the year Eliminated in respect of diglXi8al8 274.034 127,973 134.294) 45.670 4,543 319.704 132.516 134,294) At 31 March 2026 367,713 SO.213 417.926 Carrylng amount At 31 March 2026 6,390,785 340,780 147 6.731,712 At 31 March 2025 5,431,585 408,735 4,690 5,845,010 The property that is used by the charity for ils core operations was valued by ETP Proparty Consullanls in February 2020 and that valuation was adopted as fair valu8 in the financial slalem8nls lo 31 March 2020, 2021, 2022. 2023 and 2024. In the PTior year the Iruslees considered Ihe carrying value and delermingd that, In thelr view. the fair value ol the property had increased by £25,000. This increase in value was recognised in the financial slalements and remains appropriate lor the curr8nl y8ar. Three propertie8 were purchased in the year lo 31 March 2021, eight in the year lo 31 March 2022, fvjo in the year lo 31 March 2023, one property was purchased and one sold in the year lo 31 March 2024, four n the year to 31 March 2025 and two were purchased in the current year, as part of the charity's Independent Living Service provision. The Iruste8s consider that the fair value of these properties has increased above the previous valuation and have therefore determined lo carry these properties in tho financlal statements al 31 March 2026 at a revalued amount that they have aslablish8d by reference lo market research into residential property values in the areas that the properties are located, save for the two properties purchased In the year, which are included al cost in accordance wth the charity's approach to propertles acquiied durin9 a year under report. 16 Flxed ass&t Investments other Investments Cost or valuatlon Al 1 April 2025 & 31 March 2026 Carrylng amount Al 31 March 2026 Al 31 March 2025 22-
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 1S Flxed asset Investments Icontlnuedl 2026 2025 Other investments comprlse.. Notes Investments in subsidiaries 16 Dfrbtors 2026 2026 Amounts falling due wlthln one year: Trade debtors Other debtors Piepaymenls ar7d accrued income 344,680 108,233 182,033 299,509 643 280,383 634,946 580,535 17 Credltors: amounts falllng due wlthln one year 2026 2026 Not8s other taxation and social security Deferred income Trade creditors Other creditors Accruals 158.499 225,991 124,728 189.777 373,756 147,334 113,421 207,719 166,625 262,530 1,072,751 897,629 18 Crèditors: amounts falllng due aftèr morè than onè year 2026 2025 Notes Bank loans Amounts owed to fellow group undertaking8 19 5,865,554 84.850 4,960,441 84,850 5.950,404 5,045,291 19 Loans and overdrafts 2026 2026 Bank loans 5,885,554 4,960,441 Payable aftér one year 5,865,554 4,960,441 -23-
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 19 Loans and overdrafts Icontlnuedl A charge dated 4 January 2020 has bèen granted to The Communty Investment Fund LP. over one of the company's bank accounts. Subsequent charges have been granted individually to The Community Inve51menl Fund L.P. and Soclal and Sustainable Housing 11 Hold¢0 Limltéd oveT the charity's ninÈteen Independent Living servi properties purchased during the years 31 March 2021 to 31 March 2026 Inclusive. The loans are funding from The Community Investment Fund L.P,, a fund of Social and Sustainable Capital LLP, and Social and Sustainab18 Housing 11 Holdco Limited as part of the programm8 for acquisition ol properties for use in the charity's Independent Living Swice. The loans are repayable in 2030 and 2034 and bear interest al a commercial rate. 20 Restrlcted funds The reslricled funds of th8 ch8rily compris8 th8 un&xp8nd8d balanc8s of donations and grants held on trust subj'ect to specific conditions by donors as to how they may be used. At 1 April 2025 Incoming resources Resourcès expended Transfers At 31 March 2026 Resliicted revaluation fund Community Based Support Accommodatlon Based Support 134,854 31,129 89,200 3,610,579 9.139.493 224,054 72,877 (3.688,9041 (8.655,4801 120,073 {484.0131 165,983 12,839,272 112,344,384) 13e3,9401 296,931 Pr8vlou5 year: At 1 Aprll 2024 Incorning resou¢$ Resource5 expended Transfers At 31 March 2025 Reslricled revaluation fund Communlty Based Support Accomodalion Based Support 100,556 62,749 34.298 4.065.632 7,831,578 134,854 31.129 14,164,103) 17.717,7081 66,851 1113,8701 183,305 11,931,508 111,881,811) {47,0191 165,983 -24-
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 21 Unrestrlcted funds The unreslri¢led funds of the charity comprisè the unexpended balances of donations and grants which are not subject lo specific conditions by donors and gianlors as lo how they may be used. These includ6 designated funds which have been sèt asidè out of unrestricted funds by the trustee8 for speclfic purposes. At l Aprll 2025 Incomlng resources R050urcos expended Transfers At 31 March 2026 General Fund Unr8slricted revaluallon fund Property Maintenance Depreciation Running Cost3 System Development 591,320 170,000 57,874 100,000 891,304 142.245 74,518 11,5881 806,497 170.000 59.800 104,000 974,884 117.777 152.5231 1105.920) 54,449 109,920 83,380 117,777 1,81 D,498 142,245 {83.9251 363.940 2.232,758 Prevlous year. At l Aprll 2024 Incomlng resources Resources expended Transfers At 31 March 202S General Fund Unreslricled revaluation fund Property Maintenance Depreciation Running Costs System Development CBS Senior Managers and Volunteer Coordinator Data and Reporting Expert 759,933 145,000 51,000 100,000 629,811 25,000 187,982 25,000 167,7211 1288,854) 591,320 170,000 57,874 100,000 891,304 148.850) 187,894) 55.724 87,894 261,493 (14,660) 110.34JI 68,000 21,000 134,422 (33,5781 (21,0001 1,799,744 212,962 {249,2271 47,019 1,810,498 25-
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 21 Unrestrlcted funds Icontlnuod) The dgslgnatgd funds are in respect OP Property Malntenance Fund for maintenance and refvrbishment of the charlty's properties, Depreclation Allowance for deprecation on h'xed assets. Runnlng Costs To cover four months, core running costs not assoclaled with eonlracl provislon in the event that income streams covering these costs come lo an unforeseen hall or reduce lo a level where costs are not covered in System Development Investment in managed cloud software lo meet buslness need$ retaling to cllenl record management. The restrlcted funds are In respect ol.. Communlty-Based Support Communily-Ba$ed Support aims to improve the quality of people's lives by assisting them lo malnlaln their accommodation, promoting independent living and enGouraging people lo build on their existing strengths and staying well. Incorporated in this is our preventative family support team, providing assistance to children, young people and families facing crises or on-gging struggles that may lead lo youth homelessness. Accommodatlon.Basèd Support Accommodalion~Based Support provldes integrated housing, training, education. employment. aLfvice and support services for vulnerable and homeless people, promoting independent living and encouraging wple to build on their existing strengths and staying well. Transfers between fund5 Transfers are rnade between reslricled and unrestricted funds al the end of every accounting period in cases where.. i) the activity of the reslricled fund has come to an end and there is an unspent balance that is not repgyable to the funderlsl, when the surplus is transferred to Esnreslricled funds. and ill the reslricled fund is in deficit and has either cone lo an end or there is no prospeGt of a surplus in a later period, when the deficit is eliminated by transfer from unrestricted funds. 22 Analysls of net a88ets betw&en funds Unrestrlcted funds 2026 Restrlcted Endowmgnt funds funds 2026 2026 Total 2026 At 31 March 2026.. Intangible fixed assets Tangible assets Inveslmenls Current asselsllliabilitiesl Long term liabilities (6,026,159) 6.731.712 5,940,309 84,850 6.731.712 1,526,203 222,176 15,865,554) 1,748,379 184.8501 15,950,404) 2,232,758 290.931 2,529,689 -26-
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 22 Analysls of net assets bfrtèn funds Icontlnuedl Unrostrlctgd funds 2026 Restrlcted Endowmfrnl funds fund8 2026 2026 Total 2026 At 31 March 2026.. Tangible a88e18 Investments Current assetsllliabililiesl Long term liabilities 743,535 5,016,825 84,850 5,845,010 1.066,961 109,799 I4,0,441) 1,176,760 184,8501 15,045,291) 1,810,498 165,983 1,976,481 23 Contlngent Llabllltles Various funders fetain the right lo claw back grants should the use of the funds not be in accordance with the terms of the grant. In the opinion of th6 trusl8es, no such liabilily exists at th8 year end. 24 Rglatsd party transactlons Transactions with related partles During th8 year, the charity paid motor insurance to an insurance broking company owned and managed by one of the Iru8tees. The premium paid In the year lo 31 March 2026 was £8,97612025.. £10.1811, on which the related party earned commlsslon L)f £382 {2025'. £4321. During the year, the charity paid £417 {2025.' £1,382) for room hire on commercial terms offered to other charities lo a charlty of whlch one of the trustees is also a trustee. 27.
CARING FOR COMMUNITIES AND PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 25 Cash generated froml{absorbed by) operatlons 2026 202S Surplus for the y8ar 553,208 13,432 Adlu5tments for- Investment income recognised In statement of flnancial activilles LDssllg8inl on dispnsal of langibla fixed assets Depreciation of tangible fixed assets {S2,OC61 1,237 132,516 (50,783) 1780) 112,884 Movements In worklng capltal: Property revaluation (Increasel in debtors Increase in cr8dilor5 Increase]Idecreasel in deferred income {89,2001 (54,411) 62,552 112,570 159.298) 49,147) 82,626 {208,3211 Cash generated fromllabsorbed by) operatk>ns e68,466 {159,38n 26 Analysls of changes In nel Idebtlmunds At 1 Aprfl 2025 Cash fltswsAt 31 March 2026 Cash al bank and in hand 1,493.854 e92,330 2.186,184 Loans falling due after more than one yèar 14,960.4411 1905,1131 (5,865,554) 13,466,587) {212,7831 {3,679,370) 28-