REGisfsiED COMPANY NUMBER:02951827 (Enaland and Wales) REGISTERED CHARITY NUMBER: 1043321 e Year l Marth 202 E15by & Co Isywelll Ltd Statutory Audltors 155 Welllngborough Road Rushden Northamptonshire NN109TB forthe 31 Reference and Adminlstr•ii¥e DEtalls Report ofthe Trurtee$ fteF￿OfthQ Independent Auditors 8 to li StstementolFihan¢ial Activities Bolance Sheet 13 Cash FlowStst•ment 14 Notes to theCa$h Flowststement rk+te5 to the FIna￿la1 5tstements 16 to 27 DethUÈd Staternertof Fln•nclal ActhAtlÈs 28 to 29 Referefice a Z E ￿nlIffe Dem thair Pw50n Tjrn Dlrector P Core Oirertor Kjako￿trIa Director S H PartrOge DlrfftL A A Harvty ￿rectOr RAV141son Di￿Or RElaS¥ERED OFFIC£ 8We5t Street Rushd N0rthaMpt￿bire NNIOIJRT REGisfERED COMPANY NiJM8ER 02951827 IErWrtd and Wales) RE&sfEAU) CIIAAITY NUMBER 1043321 Els￿ & Co l&fftlll Ltd ststutw Audltor5 155 Wellir%boro¥th Itoad Rushd•n Northamp￿tsh NNIO 9T8 11 Church Street Rwthd Northants NNIO 9YU of theTrustees eare ed31M 202 The trustees who are also direttors of th* charity for ihe purposes of the CompaniÈ8 Act 2006, present thelr report with the fit)oncial statements of the charlty for the year endeil 31 Marth 2025. The trustee5 have adopted the provlslons of Accountlng and Reporting by tharitle5= Statement of Recommended PraLtlce appllcable to chariti pieporin8 their accounts in accordance wSth the Financlal Aeportln8 Standard applicable In the UK and Republlc of Ireland IFRS 1021 leffe£tlve l J8nuary 20191. Refere￿e andAdml*lstr•iiv• Deta115 Charfty Natne: Charlty wlstratTon number.. Company Fesistratlon number.. Regbtered Offlce and Operatlonal addre$5: SERVE 1043321 2951827 8 Wèst Street, Rushden, Northamptonshlre, NNIO ORT DIr￿tOrs&T￿￿5t*éI la50131 M4r¢h 20151 AA HaNey Z E Cunlllfe S H Partrld8e R A Wllson T James Kjakovleva Mpcore Dlrector and Chalr of Trustees Dlrector and Doputy Chalrper50n Dlrector and Trustee Dlrector and Trustee Director and Trustee Dlrecior and Trustee Dlrector and Trustee The Tru51e8s conllrm that they have complled ￿th thalr dutles under the Ch8rftles Act 2011 Ind hève had due regard to Charlty Commlulon 8uldanceon publlc beneflt. The choriEy operates wlthln a robust 1gvèrn?nce framework, Includlng 8oaTd rneetln8s bl-monthlyl sub. Although not a n￿jOr¢ontribvt0f. IrNestment inton)e dweased from £3235 kn 2014 to£2202 In 2025. P4e5 krthe rerKled 31 March IOZS FIP4ANaAL REVIEW Investhiertt polty D￿e¢l￿•S All funds that are not requlred for Imn*di8te ￿ we held on interest bearlNJ detmmit and revlewed on a ￿￿)nth1V basis. Reserv•spoD(y SFRVE maintains re5er¥e5 equfvalent rJJ three opwatlDnal c051S to ensure IlThandal stablllty. At the bakrKe sheet date, the chaflty had unre5tri(ted reserve5 01 £547.75512024.. £n7,9171, ol which £2S4.87812024.. £414,315) was Net Qtrrent Asset& 8ased on 2025 expenélture. thts thj of unre5trKted funds sufficient w to¥er appmxlmately 1.8 months of0pera1knn￿ tosts1£243.4751. The Trustees have consldered the need io M￿ntart ￿ monitor the le￿1 of unrestrlrted resrn and ￿Ve bu1￿ rhls requlrement into the current risk registw agaIn￿ wtertial txposure from arry sknificart lom of iKome. The rfsk re8lster Is n￿nItOr¢￿ throuth r4ularllnancesub- cornnuttee rneetlngs. PLANS FOR THE FUTURE iookln8 ahead, SERVE wll loc￿on'. . Strengthenbw Ilnanclal ￿[TrabIllty 4nd cost control . Growlng core ser¥*e5where domaThJ and c3pacltyallow . In¥estln8 in WO￿lor¢¢ devdcymern and voluntetr tr4¥eme , OeepènlTr8 partnershlps ocrou C4we and ¢¢nwnunty Governlni document The charrty is (Dlllrd￿ by Its 8cNernin8 a deed of li￿L and constItu￿ a Ilmlted compony. Ilmlted bv 8uarante4 Os deflned by the Comp•nles Att 21x6. Reryubtrneni and appothtsrnnt OIn￿lnUte•s The artlcles of assoclatton of the company 8overn thé apontsnert of TwMee5 and mthnbers of the Mana8emÈnt Committeeand In this regard provi& ihEcorryMny to: El￿tthe Managem￿t Committéè atthe General mee￿n&01 the Company SUbl￿t to the artwes of assodatvJn. an IndbAdual rnoy stand lordect￿n p￿ded that he15he Is ? memberof the or8anlsatlon Have a minlmum ofsi¥ persons•s a Man4èmem Co￿¥￿1rtee Permit the m￿a￿ernent Committee th elect one ofthejrnurnberasc￿rPer￿ and to C04JPt no more th tvJ persons toihe ManagemEntCommlttee. Indurtlon and tr￿nth¢ of new Trumees New TrusteLs are elected ai the AGM and partklpate In ￿ Ind￿lon prnya￿ ￿1￿ling obser¥atbn of serwce dellm and regular e￿48&}￿nt with Staff and benefficl¥les. R15k rnona8ement Tht Trustees regularly rewew the organisatlonal risk rry5ter, with partkular fcw on w)rkfov¢e tapaclty. fundln8 Sustalnatrllity, volurtw recrultment and rovjatcry compli3rKe. Mts8atiw att￿Tr5 are rnTritored through Board and 5ub-commitiee structure& The Board underst*ds and ￿kn￿edge5 that the spendir% ol the tharlry's flnanclal reserves has wKreosed WrfIn8r￿tsÉ risk •KI ha5 t*en mitWIr￿ meaw oftheT Trustees oversee SERVES thr(wh a framewori I￿￿lIng finandal o¥wy8ht. pe1forma￿e MoThtOfi￿ ar￿ adhererKtto health and safery Sta￿¥￿ The Trustee5 ektend their heartFelt thanks to SERVE'5 $￿ff, and partners for their continued support and de(fiTrtion in delNering essertial service5 tothec0rnrn￿Fty. sTATEMEI￿oFTRusfEE* RESpON￿B￿mE$ The trustees Iwho a￿ aLw the direttors of Ser¥* for ts purposes of company kw) are re5ponsl>le for preparin8 the Reportofthe T*ustees and the flnanciJ statwnenr5 in wyda￿e with applkable law and Unlted ￿ngdOM Accounting Strnd￿dS Iunited Kingdom GefternUyAccepted Arcwntine PrdCtKel. Cornpany law requires the tTUStees to p￿￿*re financial Statem￿ for each finandat year. Undei that law. the trustees have elected to prepare the firÈafx￿I staternents in ￿Corda￿e wilh United ￿n8dL￿ G¥￿raNY Accepted untSFW Prartke Iunlwl Klngdorn knLVrtln8 Stsndards and applicable lawl. Under company law the trustee5 must not 4JFYtht the finartrdl stateTh￿ urdess thw I￿ satlsfied that they glve a true and fair view of the state of affairs of the dwri￿l￿e company and of the ir￿Ming resources and application of resources, includlng the income and eX￿dIf￿r￿ of the d)arfjiatAe comparty lor that perfjod. In p￿parirÉ those financial stateMen￿thetr￿Stees are retyiFred to 5dect suit&leaccourtthg polcles ar￿ then app￿ them coft%stentty' otsservethe methods and p￿At￿pIeS ill Chartties SORP: make judgeM￿ts and estimatesthat are rÈèsonable and on￿￿E prepare the financh?I stat*Thnts on the goi￿ col￿n basis unlw It 6 Inapproprl*e to presurne that the charitable company wlll contlnue In buslness. The trustees are responslble for keepln8 prw ￿lUntI￿ re￿rtts t•thlth ditr with ￿Sonable 8Ctuw at ary timè the finarKial po%tion of the thèritabje cornpary and to enable them to ensure that the finartial statements tompfy with the Comwies Art 2￿. T￿ are a150 re5pjns&￿e for s*eguardtng the assets of the charitable tompanv and hente lortakire reaSona￿e Aeps forthè preb*ntb)n and detettion of fvaud ar￿ oth￿l[￿Ularitl In 50 f¥ asthetrusteESaFe awarp: there is no rderdnt audit information ofwhich the tharTtable ¢￿S atMlltors are ￿wa￿. and the trustees have taken all steps that they OUBht to ￿e taken to make thernSe￿ aware of any rdèwant audlt Inforn)atlon and to eyablish thattheauthtors are a￿￿ofth* Infornmtkn. AuorroRS The ¥vditor% Elsby & Co Isywejll Ltd. be pioKwd for rtrapw)intm&)t èt the fordxomlre Annual General Meetin ThSs report has beo) wepared In xcordaTKe wth ￿ spxtsl pro￿$￿5 of Part ￿ olthe coM￿nieS Act 2Q)6 relatlng tosrnall tompanie Approved by order ofthe board of trustees on.. . sand swed on its behalf by: AA Harvey-Trustee embets of Oplnion We have audited the flnancSal statement$ of Serve Ithe'charitable company? for the year eAded 31 March 2025 whlch compr15e the Sratement of Flnanclal ActNitle5, the Balance SheeL the Cash Flow StateM￿t and notes to the fonantial statemet)ts, includsD8 a s￿nrnary of slgnlflcant accountSn8 policies. The fina￿181 reportlng framework that has been ppfied in their preparatlgn 15 applkable law antl United Klngdom Accountln8 Standards (United ￿ngdorn Generally Acwted Accounting Practicel. In Dur opinion the tlnanclal ststements: 8lve a true and falr viaw of the state of the charStable company's affair5 as at 31 Mwch 2025 and of its incomlng resources and applthtion of resources. Including its Income and expenditure. forthe yeèrthen ended,. have been properly prepared in accordancewth United Kingdorn Geneially Accepted AcCo￿ntIng Practice.. anE6 have been prepared In aCCordan￿WIth the requlrementsof the Companies Act 2006. Basis for oplnlon We condutted our audit in Xcofdante with Intematlonal star￿ards on Auditln8 IUKI115As IUKII and appllcabl¢ law. Our re5ponslbilltles under those standards are fvrther d￿(ribed in the Audltors. respo￿lbIlItieS for the aud￿ of the fInaTrclal Statern￿ts 5ectton of our report. We are independent of the charitable company in accardante with the ethlcal feouirements that are ￿levant to our audit of the financial statement5 in the UK includln8 the FRC'S Ethic Standard. and we have fulfilled our other ethical ￿pOnsIbIlitieS In accordance wlth these requirements. We believe that the autht eviéencewe have obtained is sufficient and appropriate to provlde a ba515 for our opSnion. MatsTrrfd ￿Certaknfy rèlatlnKtoKoir•B ￿ncern We draw atterstlon to Note 21 In the financlal statements, whlch explalns that the Charity incurred a net loss ol £181.377 for the year ended 31 March 2025. A5 Outlilled In that note, these ev¢nts or conditions are beine c105ely monitored. The abillty to continue as a going concern Is dependent upon sKurhig on8oin8 financlal support from it5 banL through the pro¥Asion of an overdraft facilitysetured agalnst property owned by the Charlty. Durin8 our audiL we have concluded that the Trusteeg use of the going concem basis of accouThting in the preparatlon of the financial statements 15 3pproprlare. However, thls conclu51on is wblett to a material uncertainty relating to the ayeement of an appropriate overdraft f￿llItY the successfvl inplementation of a cost reduction programme. Whlle there are indt£atk)nsthat these matters will be resolved. tjncertainty remains. OUT respgnsibilitles and those of the TnJ51ee5, In relatlon to Boln8 concem are described in the relewant sections of this re￿)rr. Other inf0M￿lI0n The trustees are responslble for the other Informatitsn. The other Information comprises the ivforrnation included In the Annual Report. other than the financlal statements and our Report of the Independent Auditors thereon. Our opinion on the financial ststemerits does not cover the other Informarlon and, except to the vKtent ￿herWIse expllcSUy stated in our reporE, we do express any form of assurance conclusion thereon. In wnnection wlth our audlt of the financ￿1 Statements oui responybility is to read the other informatlon and, In doing so, conskler whether the other Informatlon ￿ materlally Inconsisrent with the financial statement5 or our kno￿￿edEe obtsined in the audlt or otheThv15e appear5 to be materially misstated. If we identlfy such rnaterlal Intonslsteniie5 or apparent fflaterlal misst£ternents, we are reqUI￿d to derermlne whether this gfves ru8e to a materlal ffli55taternent In the financial statements themselve5. If, based on the work we have performe(t we conclude that there is a matsrial mlsstaternent of this other infomiation, we are required to report that fact. We have nothlng to report in thls reBard. Optnionson other matters pr•5crSbed bythe CompanlesA(t Z006 In ouroplnion, based on the work undertaken ITr the course of the avdlt.. the Inforrnatbn wvert in the Report of the Trustees for the finarKlal yeaf f￿ %thlch the flnaftclal statements are prepared15 COn51stent ￿th the financial staternEnt5,' and the Report of theTrustees has been prepared in accordance wlth applicable legal requIreMe￿ts. Pgge 8 IA•tter5 on whkhwt art to rewt Iwexep In the 118ht of the knowl* and understandir8 of the tharirable company and tts en￿ronMent obta1[￿ in the course of the audit, we have oot Identified material misst&en*rts in the Rwrt ofthèTrust@Ès. We h￿e notling to reF>Nt in re5pe¢t oftrft matters whwe the Cornpanies Act 2L￿6 require5 US to rewrt to Y(￿11. in our oplnttii= adequate ocmntin8 records hwe rKX kept ¢Y retums adequate for our ¥Jdit have not been receSved from branthe5 w￿t viytd by us; or thEfinantial statÈmwts a￿ not In agreement with the ￿COuntI1¥r￿S and returns or certain ￿￿￿?$￿[e$ of trustees. renwjneration specified b¥ laware Dot m*; or we ha%E not recdved all the infomatlon and expl￿ath￿ we r￿U￿re for our wJdlL' or the trustees wtre entitled to tske of the CoMpa￿e5 exemokm frorn the requlrernent to prepare a Strate8K RepM)rt or in pryirE the ftepKYiofthETrustee5. A5 *ined ￿￿)re fulty in the Statement of Trustet¢ ReSpOn￿bil￿￿ the trustees Iwtr*J are also the dlrectots of the charitable company for the purpos￿ of comp3Ery lawl are respons1b￿ for the prepar3rk>n of the flnallctal StatErn￿ts and for belng sattsned thai they a tyue and fair bieAT, aTrJ for gxh internl cortrol as the trLStees deterrniA¢ Is neceswy to enabk the prepaiatkn offin￿l S*￿$that a￿ freefrom materfal m￿$￿tem￿l whether due to fraud or error. In preparfng fifi8￿￿1 sratrnts. the tnL5tee5 ￿ r&8>onthle for thafftable (￿parry,5 abillty cOn￿nUe as a g01r￿ co￿ern. as app¥cabk. matters related to g01r￿ concern and usirvd the 80ing concern basis of accounting unless the tnAste￿ ekher Intend to Ilquidate ￿ ch¥ltable or to cease operatbns. or have no realistit 4ternati¥e butto do so. Qur respon$lbffttye$forthe •udlt of the fI￿nCIal ststements Our oblec15ves are to obtain r44sonible assurance about whether the flnanclal statements as a whole are free from material misstatemenl whether due to fraud or error, and to15sue a Report of the Independent Audltors that includes our opinlon. Reasonable assurarKe is a hSgh level of assurance. but is not a guarantee that an audlt conéu¢ted in ccordance wlth LSAS IUKI wi11 alway5 detect a materlal mlsstatement when it exists. M155taternents can arlse from fraud or error and are considered maieri81 If, Indlvldualty or in the aggregate, they could reasonably be e¥petted to Influencethe e¢onornlc declslons of ￿ser$ taken on the bas15 olthese flnanclal statements. The extent to whith our procedures are capabl*ol dgtryclTn8 Irre8ularltles. InLludln8 fraud is detalled below.. As part of an audlt In aEcortlance with ISAS IUKI, we exertlst professbnal judgment 8nd m8lntbir* profe5slon81 sceptlcth throu8hout the audit. We also.. Identlfy and assess the rlsks of materlal mi55t8tement of the ftnancial Statements, whether due to fraud or error de518n and perform audlt procedures re5pons5veto those risks, and obtain audlr evidence that Is sufflclent and 8pproprl)te to provlde a bBSiS fo¥ ouroplnlon. The rlsk of not detectlng 8 mèterlal mi55tatement resultlng from Iraud Is h48her than for one resuhlng frorn error, asfraud may Involve colluslon. lorgwy, Intentlonal omlsslons, mi5representatSons, orthe overrldeof Internal control. Obtaln an under5tarsdln8of internal control relevant to the audli In ordtr to design audlt proceduresthat are opproprlate In the £lrcurn5tarKes. but K*t for the purpose ol eKpr¢sslng an opinion on the elfectlveness ol the charltable tompany's Internal control. Evaluate the èpprOprIaten￿ of accountln# polltles used and th• reasonablen8550f ?￿OUntIn8 estimate$ and related disc105ure5 rnade by the rru5tee5. Conclude on the approprfatene55 of the trusrees, use of the 8o1ngc0n￿rn basls of ac£ountlng and. ￿Sed on thè èudFt ovldence obtalned, whether a materlal uncertalThty exists rdated to events or condit4ons that may 43t 518nlficant doubt on the charltable company's ablllty to coTrtsTrue ps a 8olns c¢Jncern. 11 we conclude that mattrlal urKertalnty exlsts, we are requlred to draw attentlon Sn our audltor's report tothe related dlsclosures In the flnanclal st*tement$ or, If such dlsclo$ures are Inadequate. to modlfy our opinlon. Our concluslons are based on the audlt e¥Adence obtained up to the date of our audltor's report. However, luture events or ondltlons may cause the charitable cOm￿nY to cease to continue ès a 8tsins concern. E¥aluate the overall presentatlon, structure ènd contènt of the linanclal statements, includlng the dlsclosures, and whether the flnanclal statements reprèsentlhe Un(JerI￿n6 transartions and events In a manner that achleves falr presentatlon Ile. 8fves a true and falr vlew. We tornmunlcjte wsth those char8ed wlth governance regardin& arTh)n8 oiher matters, the planned Scope and tlmSn8 of the audlt and Ignlllcant a￿lIt Ilndlngs, I￿lUdIn8 any 518n115cant defklencle5 In Intemal control that we Identlfy durln8 our audlt. A further de5crlptknn of our responslbllitles lor the audlt of the Ilnanclal Matements Is locatsd on the Financlal Reportln8 Councll's webslte at W¥￿v.fr¢.Org.tskl3￿d1torSre$pons1b1l1t1e$. ThLs descrtptloTh forms part ol our Report ol the Independent Auditors. Page 10 deni A￿￿0￿$10 the membe￿01 Use of our rep)rt This report is made solety to the charltable companrf5 members, as a body, in accOrdar￿e wth Chapter 3 of Part 16 of the Companiu Act 2006. Our aud*t work has been undertaken so that we mlght statÈ to the charltable cortyany's metnbers those rnatters we are required to Mate to them In an auditors, report and for no oiher purposè. To the fullest exteni peTmltted by law, we do not 3￿pt or assume responslblllty to arryone gtheT than the charitable cornpany and the charitable company'5 membersas a bi>dyi for our audltwork for this report, or for the oplntons we have formEd. Carl Elsby ACA ISeniorStstutoryAuditorl for8￿1 on behalf of Elsby & Co Isywelll Ltd Statutory Auditors 155 Welllrworough Eioad Rushden NorthamptorLshire NNIO 9T8 Page 11 Ststem ordtln an Inco for the fFI nclal Artlvltles ure or 2025 Total fvnds 2024 Totsl funds Unrestrkted fund Re5trlcted funds Notes INCOME AND E14DOWMEMfs FROM Donatlons and legacles 54,683 193.063 247,746 391,296 Ch&rltsbl• actlvltI•5 Service Level Contracts Care Charge5 238,408 238,408 859,301 268.896 790,328 859,301 Other tradlng a¢tlvltle$ Irwestment Incorne 94,129 2,202 94,129 2,202 105,323 3,235 Tot•l 1.010,315 431,471 1,441,786 1.559.078 ExpeNDITURE ON Ralslng funds 7,448 6,184 13,632 IL375 Charlt•ble act￿lI￿e¥ SeMce Level Contracts Care ChaT8e5 260 1,007,805 414,187 414,447 1,007,805 531,257 908.808 Othèr 187.279 187,279 125,598 Total L202,792 420,371 1,623,163 1,577,038 NEf INCQMEI{EXPENDITUAe) Tr•D•f•r5 b•h¥•en funds 1192,477) 12.315 11,100 112,3151 11813771 117,9601 18 Net movement 1180,162) 11,2151 1181,3771 117.9601 ft£CONCIUAIION OF FUNDS Total funds brou8ht forward 727,917 4,860 732,777 750,737 TOTAL FUNDS CAAWEOFORWARD 547,755 3,64S 551,4 732.777 The notesform part ofthe5e flnanciol 5tatement5 Pw12 mber. OZ951817 20 2025 Total luNts . 2024 Total fvnds Urwestrkted fvnd Restrlcted funds FIXED ASSErs Tanwble assers 292.877 45,538 338,415 338,333 LiIRRENT ASSEts Debtors Cash at bank and In hand Is 156,920 359.201 IS6,920 372,562 178,536 450,288 13,361 516,121 13,361 529A82 628,B24 CREDITORS Amounts lalllns due withlTr one year 16 1261,2431 155.2541 1316.4971 1234,3801 NE[ CURIIENT ASSETS 254.878 14L8931 212,985 394,444 TOTAL ASSETS LESS CURRENT LIABIUTIES 547,755 55L41X) 732.777 r4EfASSErs 547,755 3,645 551400 732,777 FVN Unrestrlct•d lunds Restr5ct•d funds 18 547,755 727.917 4,860 TOTAL FUNDS 551.40Q 732,777 ThL4e flnanclal statements have been prepared In accordance wlth the provlslons ￿P￿Icabl• to ch•ritabbe companles subleLt to the small cornpanles re8lme. The hnancjal statements were approvèd by the Board of Trustees •uthorlsed for Issue . and were 518ned on Its behalf bv.. Harvey-Tru$tee The notesform part ofthese fina￿la1 staiemÈnts Page 13 Cash Flow nded 31 March 2025 forth 2025 2024 Cttsh 1104vsfrom 0peratlfi¥act￿tieS Cash generated from operations 145.0641 97.283 Net cash lused inllprovlded byoperatlng actlvltles 145,0641 97,283 Cash fknws from hwestlhia¢t￿1tIes Purchase of tan8ible fixed assets sole of taTEible fixed a55ets Interest recEive 141,2261 6,362 2,202 131,0971 7,996 3,235 Net cash usèd in inve5tin8 ¥t¢Vit￿5 132.6621 119,8661 Change in tash and cash equlvalerbts In the reportlng period Cash and ¢ash e4uwalentsatthe begh￿Ing olthe reponlnB PE¢lod 177,7261 77,417 450.288 372,871 Cash and cash £qu￿alEntS *the end of the reportlng p*riad 372.562 450,288 The notes foTm partofthesefinancial st*ements Page 14 Notes to the Cash Fk+w Stattment RECONauATK>N OF EXPENDFniRETO NEf CASH FLOW FR<)M OPERATINGAcnvmES 2025 2024 Netexpendlknre forthe reportkn8 period las ptrtht Stit•mint Flnènclal Acthiltlesl Adlu5tments for: Depreclation charges Profit on dlsposal of fixed a￿ets Interest ￿e1Ved Decrease/llnueasel in detrtor5 Increase ID credltors 1181,377) 117,9601 39.9J9 15,1271 12,2021 21,616 81117 37,638 16,897) 13,2351 125J17) 113,254 Netush (used Invprovkled byoperatlon5 145.0641 97.283 ANALy￿OF CTrL4NGES IN NET FVND5 At 1.4.24 Cash ftow At313.25 Nèttash Cash * bank and In hand 450.288 177,7261 372,562 (77,7261 372￿fi2 450,288 (77,720 372,562 The notesform partofthese financial st*ements W14nd41 nded Imar forthe ACCOUNfiNG PQUCIE5 General Infomiatlon The charity is a prlvate cornpany limited by guarantee, re8lstered In England and Wales and a reEi8tered charity in England ond Wale5. The 8ddre55 of the re￿$re￿d office 15 8 West Street. Rushden. Northamptonshlre. England, NNIO ORT. Bajls of prep•rfn#thefinandal statem•nts The fin8rKial st8tement5 of the charltablÈ company* whlch is a wbllc benefft entlry under FRS 102, have been prepared In accordance ￿rfth the Charftles SORP IFRS 1021 'Accountln8 and Report5nB by Charltles.. Statemant of Recornmended Practlce appllcable to charltle5 preparlng thelr accounts in accordance with the Nnanci Reportln8 Standard applkable sn the UK and RepuNlc ol Ireland IFHS 1021 (effective l January 20191,, Flnancial Reportlng stsndard 102 The Flnanclal Reportln8 Standard appllcable In rhe UK and Republlc of Ireland, and the Companles Act 2006. The Ilnancial ststernents have been prepared und•rthe historlcal cost convention. Th¢ presentatlonal currency of ServE Is considered to be k￿)undS st8rtln8 and the flnanclal statements are rounded to the nearest pound. Income I Income 1$ recognlsed In the Statement of Flnancl81 Actlvltlés once the charlty ha5 ent￿￿ment to the fund It 55 probable that the Income wlll be recelved and the amwnt can be measured rellabty. Income recelved lor a 5peclflc restrltted purpose Is credSted to a sepafate restr*ttÈé fund whlch 1$ shown In a note to the flnanclal 5taternents. Total incomlTr8 resources tredlted to restrlcted funds are dlsclosed on thè ststement of finarKlal actlvltSe5 whSch also shows Incomln8 resources In rwecr ol unrestr5tted fvnds. Don&tions and 8T8nts rece5ved are credited on the statement of flnanclal att￿ttle5 ITr the ¥8ar to whlch they latq. Oonatlons and Glfts.. All mDnetary donatlons and 81fts are Included In ftjll In the sratement of financlal aCt￿ltIeS when rffelvable. provlded that there are no donor Imposed restrktlons to the t5mln8 of the related expèndSture, In whlch case raco8nltk>n 55 deferred untll thé pre-condltlon ha5 been rnet, Legacles ale Included when the chartyls ad￿sed bythe personal fepresentatlve ol an estate thar payrnent wlll b• Made, property transferred and tho amount Invofved can be quantlfied. They are Included In the stateroept of financlal activltles. Glfts In-klnd are accounted for as theiru￿ees, estlmote of lalrvalue to the charlty or $alewBlue a5 follow5.. - Assets recelved for dlstrfbL¢tlon by the Charity are recognised On￿ when dlstdbuted. . Assets recelved lor re￿Ie are reco8nlsed, where practlcable, when receivablè or otherwlse 501d. - Glfts of flxed a￿et$ for charlty use or funds for acqulrln8 flxed a55ets for charty use are accounted for la5 restricted funds) Immedlatdy on recelpt. Donated se￿(e$ and Incorne Is 5ncluded at a valuadon which Is an estimate of the flnancial c05l bome by the donor where such a cost Is quantiflable and measurable. An equlvalent amount is charged a5 expendItu￿. No ncome15 recognlsed when there 5s no financla1 ttsst bor￿ by a third party. Voluntary help is Mt Included ès Incomè. Donatk¥n5 under Glft Aid to8ether w￿h the assotlated Income tax recovertes are credited as Ir￿orne when th• drJn8tion are recelved and tax clalmed. Grants R￿￿Vable.. Revenue grants are C￿d[[ed as incornlng resources when they are recelvable provided condklons for rete have been ¢ompiled with, unless donor imposed conditiorfj Ilmit the charity's abllSty to spend rnoney to a specifi¢ timeframe, In whKh 5nstances the Incorne is deferred In Ilne with theguldelinesof the Charity SORP. Page 16 31 2025 ACCOUNTING POLiaES- ¢Mtlnued Grants for the Pufthase of fixed assets are credtted to restricted Incomln8 resoiir¢es when Tecelvable. Depre£iatlon on the fixed assets purchased with such 8r3nts is char8ed a8ain5t the restrttted fund, Un￿$$ it Is detemined thatthe xqursitlon ofthe assetsdlgchar8esthe restrftted fund. Investment Income.. Investment Incorr*, It*ludln6 asstsdated Intome tax récovèrfes, Is reco8n[s￿ whèn recelvable. Empendlture Uabllltles are re￿nISed 85 expendlture 85 soon as there Is a legal or construcd¥t obll8atlon commlttln8 the charlty to th* expendlture. It Is pmbable that a transfer of economle btsnEfits wlll be requlréd In settlement and the arnount ol the obll8Otlon can be measured rellably. EX￿ndIt￿le )$ attounted for on an actruals bas nd has been classlfied under headSn85 that a88re8ate all cost related to the category. Where costs canrsot be dlrectly attributed to partlcular headln85 they h?vt been allocated to actlyltles on a basls conslstent wlth th8 use of resources. Expendlture Éxpendlture Is recognS$ed once there Is a leyl or constructlvt oblliation to make ¥ pèyment to a thlrd party, It Is probablethat settlemeni wlll be re4ulred and the amount of the obllgatlon can be measured rellabty, Expendlture is 8llocaiEd on an 8rtual use basis on the st•tem¢nt of fInanc￿l artfvltles between restTlcted and uThresrrttted funds, and Is further analy5ed between: . Cost of raisln8 lundscomprlse all fvndralslng costj Expendlture on charltable actl¥ltles Indudes the costs Incurrnd dlrbyws durire the year wa$ 7312024.. 731. These were employed *ttsrdrne to the lolkr•Jing.- 2025 2025 2024 Number 2024 FTE Ralsln8 fuwKIs Charitsble actkntyes 27 33 ements-con STAFF com OTHER EMPLOYEE BV4EFITS.wnllnued No employee earned £60,OOOormore durin8 the￿rreTrt OT precedlnBy. Iwluded vAthln wage5 and sal*ies is E36,578 pald respett tsf étfined cofttrlbutlon penslon scheme payments12024: É40.834lTherewas £NILoutstsndiryat 31 Mar¢h 2Q2512024: £NILI COMPARATIVES FOR THE STATEMM OF FINANCWACTNMES Unrestrftted fund Restricted fvThds Total funds INCOME AND ENDOWM&175 FROM lknnations Ènd legacles 59,291 332.005 391296 Charltable a¢flvltle5 Service level Contracts Care Cthar8e5 268￿96 I68￿96 790,328 790328 Other tradlng attMtle5 Investment income 105323 3,235 105.323 3.235 Totsl 958,177 600.901 15S9,078 EMPENLIITLIRE I)N sln8 fu￿1$ 120 11,255 IL375 Ch*rftsbl•actl¥ldes 5er¥(te Level Contrxts Care charges 3,154 8J)8 528,103 531,257 12S,598 125,598 Total 1.037,680 S39,3S8 1,577,038 NET INCOME1(￿[PEND1TvAEj Trar&tsrs b8tw8en fund$ 179,5031 63,163 61543 163,1631 117,9601 let rn0ven￿rt Infunds 116,3401 11,6201 {17,9601 RECONCILIATION OF FUIAIS Total funds brou8htforw4rd 744,257 750,737 TOTALFUNOS CARRIED FORWARD 727,917 732,777 The abovafigurès relate to the ple￿OUS financlal yearAprll 2024- March 2025 Page 23 for the r*)ded 31 Marth 2025 T￿￿GIBlE FIYED A55Ers Imwowemtsts Fixture5 Motor vehides property operty fittin85 Totals At l April 2024 dtt￿n5 DlsFxJsats 70J78 5L962 14,236 156.135 26.9 {s2￿c￿l 572,629 41.226 152.(M)01 At 31 March 2025 293.654 70.878 131.125 1.855 DEPAECIAT]ON At l April 2024 Charge for year Ellrninated on dispos IL746 5A73 $1,447 lo￿95 505 120.584 15.635 150.7651 234.296 39. 150,7651 At 31 March 2025 17.619 62￿2 58.325 85.454 223.440 NEf BOOK VALUE At 31 March 2025 276.035 7￿r 45ffjn 338,415 At 31 March 2024 281J)8 19A31 1,443 35551 338.333 DEBTORS.. AMOU1175 FALUNG DUE IIITIIIN ¢X4EYEAR 2024 Trade éebtors Prepayments Other debtors 146,396 8.774 1.750 169,274 9.262 IS6.920 17&536 l& a1EDJT(I￿. AMOUPItSFALiING OUEWttMIN 014EYEAI 202S 2024 Trade credllors Soclal security and othertaxes (Xher cred￿OrS tjeferred incorne Accrued experse5 26,469 .251 160,786 55.254 55.737 13,143 19.053 28,798 124,172 49,214 31Q497 234.380 Pw24 2024 Deferred income at l Awil 2024 Resourc&sdelerred durlng the year Anwvnts released from fvyear 124,172 55,254 1124,1721 52,057 124.172 152,0571 Deferred incomeat31 Marth 2024 124,172 Deferred Sncome relate5 to incoft* ￿￿ve￿ kn tho rdat{r￿ to perfom)arKe conthons to be met In ihe future perlod5 17. Mlnlmum lease unts n￿oI￿￿k￿ble cwatiry knesfrdll thje asfolb•th" 2025 2024 IKrthin one Between oneand ffive year5 3,470 11611 16,081 MOVEMElff IN FUNDS et Transfers At L4.24 frJnd5 fvnd5 31.3.2S General fund 727?17 1192,4771 123 547.755 Restrlcted ILI 112.3151 3.645 TOTAi FUNDS 74777 118L377) 551,4¢Y) Page 25 ep eFI ts. ¢ofithiu forthe ea¥ended 31 March 1015 MOVEMENYIN FUNDS- contlnued Net rnvement In fund5, Included In the above are a5 follows: Incotnina resources Resources expendèd M(vement in funds Unrnstrkted fundi General fun 1,010,315 11,202,792) 1192A771 R41tr1rt8d funds Re5trkted 431,471 1420,3711 ILI TOTAL FUNDS 1,441,786 11,623,163) 1181,3771 C¢mp•rntknfor mov•mènt Sn fundi Net movement In funds Transfers between funds At 31.3.24 At IA.23 Unrestrlcted lunds General fund 744,257 179,5031 63,163 727.917 R•strktèd funds Restrlcted 6,480 61,543 163,1631 4,860 TOTAL FUNDS 750,737 117,9601 732,777 C¢)mparatlve net movement In Funds, Intludqd Sn the above are as lolk)ws'. Incomlng resources Resoufces expended Movement In fu￿1$ Unf•Mrkt•dlunds General fvnd 958.177 11,037,680) 179,503 Restrltted lunds Restrlcted 600,901 1539,3581 6LS43 TOTAL FUNDS l559.078 11,577,0381 117.9fA)I At the end of the accountln8 perlod, the balance wthln the re5tritted fund is ell8lble to be tranSfer￿d to the unre5trlcted fund In accordance wlth the fundln£ agreement. R¢stritted funds that have been wt on the followlng areas dvrfnB theyear - Befrlendir - Carer days out Page 26 to th Flnanclal Statement5- contknu MOVEMENT IN FLV4DS. ￿ntInUed . Transport and Infrastnjcwre Furtherdetsttsare Induded In thetrustees report about the different area& 19. RELATED PARIY DISCLOSURES Durlng the year. the tharlty loaned the CEO £352. The amount outstandlng at the year end was £252. Thls hès been cleared aftertheyear end. Durlng theyear. aft indlvldual related to a trustee recewed employment related remunefatlon totalllnB É1,121 12024 £13.237k FUIIDS HELD ASA6ENT The tharity receNed thefollowing funds as a8enL' North NorthamptoTrshlre Coundl Community Transport: £1,677{2024.. £7,194) Northampton5hire Carers Befrlendlng He￿th ICAN gra￿. £103A2312024'. £96,9371 Motablllty- £156,18212024: £149.9891 As at the Balanresheet date £159.73312024.. £55,200) was hdd by SERVÈ 05 agent and not distrbi uted. zi. GOIN6 CONCERN The flnanclal statements have been prepared on the goln8 concem basss. The thaflty made iosw for the years ended 31 March 2(r24 and 31 March 2025. Management actaunts for the perlod to Au8USt 2025 show further losse5 of £163,000 and a reduttlon In ¢ash of approximate￿ £300,000 since the bal￿e sheet date. Further inf0m￿tIon receNed for the perlod to Marth 2026 show further losses. These resutts reftect tontinued challer￿Ing tradirrf condltlons and p￿Sure on tssh flow. ThÈ tntstéÈs have prepared detalled folecasts coverinB at least 12 rnwths from the dale of approval of these finartial ststements. The forecasts indicate that the company wlll requlre Implementation of planned cost ￿duCtIOnS and the gjpport of an overdraft limit of £150.000 in order to malntsln suffioent liquidity throughout thi5 period. However. the achlevabllliy of the forecasts ts sublect to a number of a55umptlons ryardlng futu￿ tradSng performance3nd the successful execurlon ofthe planned meaxwes. These conditions indicate the exlstence of a matwial unEertalnty tha* may cast slgnlflcant doubt on the company's al41￿V to continue as 3 gotng concem. Despite thls ￿tertainty. trust￿$ belSeve the goln8 concem basis of PfeparatioTr ￿MaInS approprlate because they are cb5ety rnonitoring the costs exploring additk)nal grant opportuntties. The financTal statement5 do not inc1￿￿e adjustments that woufd be requlred if company were unable to contSnue as a gOing￿nCern. Pa8e 27 Serve ofFI anchl rended31M h2 forth 2025 2024 INCOMEAND ENDOWMENTS Donatlons and kg8d Dorsatlon5 Le8acles Donated servlce5 and facllltles Other grants 19,584 3.IB2 175.748 49,232 25,3?$ 4,38D 173,977 187,564 247,746 391296 Oth¢r tradln8 1tthAtlqs DBS Tiansport reg15tratk)n Other d)arges 27,704 31,971 34.454 25.476 25,083 54.764 94,129 105,323 lTrvestm•nt In¢¢>n Deposlt account Interest 2,202 3,235 char￿ble •rtlvllkn Councll Northamptonshlre NHS Contributlons 8nd char8es 59,790 178,618 859,301 98,743 170,153 790,328 L097,709 1.059,224 Totsl Snwrnlng 1,441,786 1,559.078 EXPENDITURE Rllisk¥don•tlon$4nd le8¥19s FUndraI￿n8 4nd expenses 13,632 11.375 Ch•rStsble •rtlvlllas Care staff costs Cartcosts Depreclatlon of tanwble flxed a55ets Proht on saleol taniible f a 497,812 12,820 39,909 15,1271 497,867 9,294 31,638 16,8971 545,414 537,902 Support costs M¥n?8em•nt Wages Advert151n8 769,3g6 32,449 757,947 7,108 801,845 765,055 This paBe Ifoes not form part of thestatutory finarKlal st•tements Pa8è 28 2025 2024 Finn 8ankchar8es s￿78 6.798 Other Hire of premi3e5 Rates and water In5urarKe t and heat Telephone P05taBe and stathjnery General offKe costs Travel and nxjtor expth Bad debts Impairment kisses lor hwlt¥t assets 12,389 .691 8,772 7,￿19 28,386 25,849 120,944 24,656 16,0471 17.239 25,385 130A56 25,915 1471 227.886 Audltors. remu4Watknn 28,>)8 Totsl resowces •xpended L623,163 77,038 •¥p•ndttur• 1181,377) 117,9601