Company registration number: 3414027 Charity registration number: 1064715 Salcare Ltd (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025 Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Salcare Ltd Contents Reference and Administrative Details Trustees' Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 1 2 to 10 11 12 to 13 14 15 to 24
Trustees Senior Management Team Charity Registration Number Company Registration Number Registered Office Independent Examiner Salcare Ltd Reference and Administrative Details Shelley Scott Jamie Bird Tony Blockley Simon Reed Paul Jones Yassine Lamine Abdourahman Mohamed Irene Eagle Mariah Tompkins Tara Walker Jacqueline Bell, Director of Services Elizabeth Nugent Don Davis Odette Andre 1064715 3414027 59 Ray Street Heanor Derbyshire DE75 7GF Eva Stevens, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL Page 1
Salcare Ltd Trustees' Report The trustees, who are directors for the purposes of company law, present the annual report together with th financial statements of the charitable company for the year ended 31 March 2025 Trustees and officers The trustees and officers serving during the year and since the year end were as follows: Trustees: Shelley Scott (appointed 19 September 2025) Jamie Bird Tony Blockley Simon Reed Paul Jones Yassine Lamine Abdourahman Mohamed (appointed 16 July 2024) Jodie Cook (appointed 16 July 2024 and resigned 22 January 2025) Sonia Richardson (appointed 16 July 2024 and resigned 22 January 2025) Irene Eagle (appointed 19 September 2025) Mariah Tompkins (appointed 19 September 2025) Tara Walker (appointed 19 September 2025) Structure, governance and management Nature of governing document The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 04/08/1997 and most recently amended 25/01/2018. It has no share capital and the liability of each member in the event of winding-up is limited to £1. Recruitment and appointment of trustees networks and our membership. Objectives and activities Objects and aims To privil ofed, hard persan resides, patric barty by of persia loy fad the adin inuses who are int food and provisions which are calculated to relieve their needs, hardship or distress. Objectives, strategies and activities MISSION Our constitutional purpose is to provide relief to residents Amber Valley (and adjoining areas) who are need due to hardship and distress, particularly by the provision of furniture packages, food and counselling & advice and support. Thanks to our supporters, volunteers, Trustees, staff teams and funders & donors, Salcare has grown to support more people than ever during unprecedented need due to the pandemic and its impact. Page 2
Salcare Ltd Trustees' Report Our Purpose To help create safer & stronger communities where people who are moving away from hardship or abuse, feel empowered to build a new future. We do this through the provision of practical & emotional support for the whole family. Our Impact As part of our commitment to putting the people we serve front and centre of our work we are doing more to measure our impact on their lives, including developing our procedures to measure what we do, how much we do and how well we do it. We do this by: - gathering timely feedback on the quality of our work and the outcomes our clients see as a result. - safely gathering & sharing our clients' stories, with their permission, to improve the services they get from us, and other agencies, as well as part of our campaigning work. FAMILY SUPPORT Wrap-around family support services for families experiencing Domestic Abuse, including: - Independent advocacy - Family support - Therapy for victims in Amber Valley & surrounding areas - Specialist DV support for women with children, children & young people, older people, LGBT+ victims and - Art Therapy Service for children & young people who have experienced Domestic Violence in the home. - McKenzie Friend Service providing support for families facing Family Court PRACTICAL SUPPORT Practical assistance to families, including food, furniture packages, information, and signposting to welfare services. COMMUNITY HUB Provision of a community café & shop, offering good value, nutritious food, warmth & company, to local families and older people. Page 3
Salcare Ltd Trustees' Report Charity Annual Report 2024-2025 Introduction The past year has been a transformative yet challenging period for our charity. Alongside a change in leadership our programmes. Key Achievements Domestic Abuse and Emotional Support Services Over the past year, the Family Support Team has continued to deliver a combination of group and one-to-one sessions for adults who have experienced domestic abuse. The team's trauma-informed approach focuses on helping individuals rebuild confidence, develop coping strategies, and regain independence. Demand for children's support has remained consistently high, with many young people on the waiting list; however, with the appointment of new staff, it is anticipated that these waiting times will begin to reduce. Encouragingly, there has already been a noticeable decrease in the number of adults waiting for support. The ongoing commitment of the team to deliver high-quality, person-centred interventions continues to make a tangible difference in the lives of those affected by domestic abuse. Independent Domestic & Sexual Violence Advocate (IDVA/ISVA) Services The IDVA and ISVA services have continued to provide comprehensive, specialist support for individuals affected by domestic and sexual violence. Service users this year were predominantly white, heterosexual women aged between 25 and 44, with similar proportions of clients with and without disabilities. The service remains committed to accessibility for all and works closely with partner agencies to ensure that those from underrepresented communities, including LGBTQ+ groups, can access appropriate support. During 2024/25, the service recorded 160 referrals and achieved an engagement rate of 86.25%, with a further 87 referrals between April and September 2025. Professional development has remained a strong focus, with two advocates qualifying as specialist IDVAs and completing their ISVA training, while we have also undertaken Deaf IDVA specialist training to strengthen accessibility for clients with hearing impairments. The introduction of The Survivors Programme, delivered by Broxtowe Women's Project, has replaced The Freedom Programme and offers a more modern and relevant intervention, particularly around coercive control and post-separation abuse within the court system. Page 4
Salcare Ltd Trustees' Report Feedback from clients continues to highlight the impact of the service's compassionate, non-judgemental approach. Many report increased self-worth, confidence, and independence as a result of tailored and empowering support. Flexibility has been key in ensuring accessibility for those who struggle with group work due to anxiety or trauma, with options such as one-to-one sessions, online meetings, and telephone support readily available. For those with complex needs requiring longer-term engagement, strong exit planning and partnership working ensure continuity of care. The quality of this work is reflected in the feedback received. One client shared, "Salcare didn't judge me. They helped me with more than just domestic violence - mental health, my children, getting back on my feet." Similarly, a social worker commented, "Salcare went above and beyond supporting with mental health, court, safety, and rebuilding her life. Without them, this family wouldn't be back together. These testimonials reflect the deep and lasting impact of the IDVA and ISVA services on survivors' recovery and wellbeing. McKenzie Friend Legal Service The McKenzie Friend Service continues to offer vital practical and emotional support to individuals navigating the family court system, empowering them to make informed decisions and feel confident in representing themselves. During 2024/25, the service supported 124 clients, with 47 referrals received between April and September 2025. Many of those accessing support were female, aged between 35 and 44, heterosexual, white, and living with a disability. We continue to represent the service as a member of the Derbyshire Local Family Justice Board, ensuring that the experiences of clients inform local decision-making. Progress continues on the mediation portfolio, working under the supervision of a Professional Practice Consultant (PPC). Although there have been some contact issues over the past year, this arrangement will be reviewed in the new year to ensure continued professional progression. The service plays an active role in multi-agency Family Court collaboration meetings, advocating for clients, highlighting systemic gaps, and contributing to the development of a more trauma-informed court environment. Across all measured outcomes, most service users reported positive improvements in safety, wellbeing, and understanding of their legal rights. This demonstrates the service's significant impact in supporting individuals to navigate what can be an overwhelming and isolating process. Clients and professionals alike have praised the support provided One client commented, "I'm incredibly grateful for the support I received from your service. You were a lifeline during a really difficult time, but the long waits between court hearings and support meetings were very difficult." A professional partner similarly noted that "The service provides invaluable support to our clients." Looking ahead, two student placements will join the service in February 2026 for a ten-week period, providing valuable learning opportunities and additional capacity to meet demand. Page 5
Salcare Ltd Trustees' Report Children and Young People's Independent Domestic Violence Advocate (C& YP IDVA) The CYP IDVA service continues to deliver dedicated support to children and young people who have experienced domestic abuse, helping them to process their experiences, strengthen emotional resilience, and develop healthy coping mechanisms. During 2024/25, the service recorded 32 referrals, achieving an engagement rate of 96.97%, with an additional 32 referrals between April and September 2025. The majority of young people supported were male, aged 12 and under, white, and without a disability. Referrals tend to decrease during school holidays, reflecting reduced contact with education settings. Feedback from service users and professionals has been exceptionally positive, with an average satisfaction score of 4.89 out of 5, and most respondents stating they would be "very likely" to seek future support. Teachers have reported visible improvements in children's emotional expression and classroom behaviour following engagement with the service. To strengthen accessibility and efficiency, discussions are underway with schools to explore the delivery of group sessions on-site, supported by an increased CYP IDVA presence in the office to reduce travel time. This will be closely monitored to ensure that accessibility for children and young people remains a priority. In some cases, parental consent has presented a challenge, particularly where the perpetrator of abuse has denied access to support for the child. To ensure each child receives the most appropriate intervention, a new triage process is being introduced to determine whether CYP IDVA or Art Therapy is the best fit for their needs. These developments mark an exciting step forward in our ability to offer holistic, creative, and child-centred support. Children's Art Psychotherapy Over the past year, our Art Therapy service has supported 116 children and young people affected by domestic abuse, helping them to explore their thoughts, feelings, and behaviours in a safe, non-threatening environment. Each participant received weekly sessions, including individual therapy, group work, and follow-up 'Move-On' express trauma through art, enabling them to externalise emotions, build self-understanding, and develop coping strategies. The dedicated Art Space provided a safe environment to experiment, play, and process both conscious and unconscious material, supporting creativity as a pathway to emotional growth. The impact of the service has been significant. All children who completed therapy showed measurable improvements in self-worth and self-esteem, while the majority demonstrated enhanced cognitive and problem-solving skills through creative engagement. Many also experienced strengthened relationships with family, peers, and school staff, with improved communication and reduced behavioural challenges. Parents and schools reported observable changes in confidence, participation, and emotional regulation, including children taking more active roles in class, advocating for themselves, and engaging positively in family life. Group activities fostered collaboration, social learning, and resilience, while bio-social-psychoeducation enabled children and adults to better understand trauma and its effects. Overall, the project has provided a vital, creative space for children to heal, gain self-awareness, and develop practical skills to manage the impact of domestic abuse on their lives. We continue to support the next generation of Art Therapists through our relationship with local Universities of Derby and Sheffield Hallam in providing placement for qualifying trainees. The project, which concluded its BBC Children in Need funding in February 2025, has demonstrated clear, positive outcomes for those involved. Recognising the ongoing need for this vital support, we are now actively seeking alternative funding from other supporters to ensure the service can continue, so that children who have experienced trauma can keep accessing the specialist help they need to heal and thrive. Page 6
Salcare Ltd Trustees' Report Practical Support Community Pantry Now in its third year, our Community Pantry, part of the Feeding Derbyshire project, has continued to provide a facing hardship. Foodbank Our foodbank supported more than 1,500 adults and over 400 children during the year, including individuals experiencing homelessness, those living in temporary accommodation, and people facing delays or interruptions in income. We remain proud to be the only foodbank in the area that offers self-referral, ensuring accessible support for all, while also working closely with social services, housing providers, and local partners to assist families and individuals in crisis. Local Food Donations We have been fortunate to receive ongoing support from local supermarkets and businesses, who regularly donate surplus food. In addition, schools, churches, local enterprises, and many individual supporters have contributed generously to our food poverty initiatives, helping us make a meaningful and lasting impact across the community. Furniture Warehouse and Shop Our Furniture Warehouse and Shop has continued to play a vital role in helping individuals and families create comfortable homes, particularly for those escaping domestic abuse or experiencing homelessness. Working closely with local authorities, housing providers, homeless teams, and social workers, we have provided tailored furniture packages to those in need, ensuring safe and welcoming living spaces. In addition, we have supported planned escape arrangements and ongoing support for survivors of domestic abuse, helping them to rebuild their lives with dignity and security. Community Support Project Throughout the year, we delivered a range of community projects addressing key issues such as warmth, isolation, food poverty, and cooking skills. Thanks to dedicated funding, our Craft & Chat project was able to run all year, providing a creative and social space for people to connect, share skills, and combat loneliness. Even after the conclusion of other project funding, we continued to operate our Warm Hub, offering a welcoming environment where anyone could come to rest, enjoy free food, and connect with others. Both initiatives have had a significant positive impact, reducing isolation, fostering community connections, and providing comfort and support to those most in need. Page 7
Salcare Ltd Trustees' Report Challenges and Barriers to Service This year, we continued to face significant challenges across our services. Demand for support has increased steadily, placing additional pressure on our teams and resources. At the same time, uncertainty around project funding has created barriers to long-term planning and the sustainability of some services, particularly those supporting vulnerable individuals and families. These pressures have highlighted the need for even stronger partnership working, especially with other domestic abuse services across the county. Closer collaboration will be essential in ensuring that people receive consistent, coordinated support and that limited resources are used as effectively as possible. Partnerships Partnership working remains central to our approach and has been instrumental in strengthening the support we provide across Derbyshire. Throughout the year, we have worked closely with a wide range of agencies, including social workers, the police, Citizens Advice, and local housing providers such as Futures, See We Are Here, Deventio, Rise Housing, and Spectrum Housing. Our collaboration with Amber Valley Borough Council's housing and homelessness teams, the P3 project, and LGBT+ Derby has ensured that individuals and families facing crisis receive coordinated, timely, and holistic support. These partnerships enable us to respond more effectively to issues such as homelessness, domestic abuse, food and furniture poverty, and financial hardship. By sharing knowledge, resources, and expertise, we have been able to improve outcomes, reduce duplication, and make sure people receive the right help at the right time. Volunteer Engagement Volunteers remain key to providing services in the community. While recruitment can be challenging, this year we welcomed ten new regular volunteers, bringing our total team to 18. We also worked closely with Time Swap Derbyshire and Amber Valley CVS, generating over 40 volunteer enquiries, of which more than 20 joined our team over the year. Additionally, we benefited from local businesses Syensquo and DHU, who provided enthusiastic staff during their annual volunteering days. Our volunteers have been essential in delivering services across the pantry, café, and warehouse, contributing nearly 9,000 hours and greatly enhancing both service delivery and program sustainability. We celebrated their dedication with a special lunch during National Volunteering Awareness Week, recognising the vital role they play in our work. Senior Team In December 2024, our Director of Services, Jacqui Bell left Salcare after 4 Years at the lead. Jacqui came into Salcare at a very challenging time and we record our thanks to her for work and wish her well for the future. We appointed Don Davis our Business Development lead as Interim Director at that point. Don Davis was subsequently appointed to the role of Chief Executive of Salcare in April 2025. Looking Ahead In 2025/26, we will continue to strengthen and expand our services, focusing particularly on addressing the gaps identified through our work this year. This includes exploring opportunities to provide additional legal support for victims of domestic abuse, such as mediation around family disputes and child arrangements, while maintaining our commitment to delivering holistic, trauma-informed care for survivors and their children. We will also continue to build and deepen partnerships with local authorities and partner organisations to enhance service delivery and extend our reach and impact across the community. Page 8
Salcare Ltd Trustees' Report A Thank You We extend our sincere thanks to our volunteers, staff, funders, and partners, whose commitment has enabled us to support thousands of individuals and families over the past year. Your dedication, generosity, and belief in our work ensure that our community continues to find strength, safety, and hope despite the challenges we face. Public benefit We help create safer & stronger communities where families who are moving away from abuse, feel empowered to build a new future. We do this through the provision of practical & emotional support for the whole family including reducing the risk of vulnerable people facing serious harm, rehabilitation of perpetrators, prevention of victims & families becoming homeless, reducing food & fuel poverty, reducing bed (furniture) poverty and increased access to welfare rights. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Financial review In this financial year, Salcare reported a deficit of £16,210. The Trustees had anticipated this outcome during the budgeting process and were confident that existing reserves would be sufficient to maintain essential services. However, the Board recognises that continued deficits are not sustainable in the long term. As a result, the organisation is actively developing a range of initiatives to strengthen financial stability, all aligned with our charitable objectives. During 2025/26, our priorities will focus on developing services with a sustainable income stream, ensuring that income generation complements our core activities while continuing to meet identified needs within the community. Policy on reserves Trustees are to develop a written reserve policy that considers the stability of the mission, services employment and on-going operations of the charity. At this time our stated policy is that reserves should be maintained with cover for at least 3 months of core costs not including directly funded projects. Page 9
Salcare Ltd Trustees' Report Statement of Responsibilities The trustees (who are also the directors of Salcare Ltd for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies. Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: • select suitable accounting policies and apply them consistently; • observe the methods and principles in the Charities SORP; • make judgements and estimates that are reasonable and prudent; • state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companics Act 2006. They are also responsible for safoguarding the asscts of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Small companies provision statement This report has been prepared in accordance with the small companies regime under the Companies Act 2006. The annual report was approved by the trustees of the charity on 19/12/25 and signed on its behalf by: I.M.N. Simon Reed Trustee Page 10
Salcare Ltd Independent Examiner's Report to the trustees of Salcare Ltd ('the Company') Independent examiner's report to the trustees of Salcare Ltd ('the Company') I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Public Finance and Accountancy (CIPFA), which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of ar independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. stevens Eva Stevens, BSc, CPFA, employee of Community Accounting Plus member of the Chartered Institute of Public Finance and Accountancy (CIPFA) Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL Date:_19/12/2025 Page 11
Salcare Ltd Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted Restricted funds funds Total 2025 Total 2024 Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net (expenditure)/income Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 14 86,841 91,858 344 179,043 271,849 271,849 (211,772) (2111,772) (32,729) (18,054) (50,783) (255,330) (255,330) 16,519 18,054 34,573 94,099 43,316 132,639 167,212 86,841 363,707 344 450,892 (467,102) (467,102) (16,210) (16,210) 226,738 210,528 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 14. 61,692 360,534 320 422,546 (455,862) (455,862) (33,316) (33,316) 260.054 226,738 The notes on pages 15 to 24 form an integral part of these financial statements. Page 12
Salcare Ltd Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) These are the figures for the previous accounting period and are included for comparative purposes Unrestricted Restricted funds funds Total 2024 Income and Endowments from: Donations and legacies Charitable activities Investment income Total income Expenditure on: Charitable activities Total expenditure Net (expenditure/income Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward Note 2 3 5 6 14 61,692 80,656 320 142,668 (272,893) (272,893) (130,225) 12,448 (117,777) 211,876 94,099 279,878 279,878 (182,969) (182,969) 96,909 (12,448) 84,461 48,178 132,639 61,692 360,534 320 422,546 (455,862) (455,862) (33316) (33,316) 260.054 226,738 The notes on pages 15 to 24 form an integral part of these financial statements. Page 13
Salcare Ltd (Registration number: 3414027) Balance Sheet as at 31 March 2025 Note 2025 2024 Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand 110,273 99,616 10 Creditors: Amounts falling due within one year Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 12 7,399 97,466 104,865 (4,610) 100,255 210,528 19,402 114,158 133,560 (6,438) 127,122 226,738 167,212 132,639 14 43,316 210,528 94,099 226,738 For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: • The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and • The directors acknowledge their responsibilities for complying with the requirements of the Act with respec o accounting records and the preparation of account. These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The financial statements on pages 12 to 24 were approved by the trustees, and authorised for issue on 19/12/2025 and signed on their behalf by: Yassine Lamine Abdourahman Mohamed Trustee The notes on pages 15 to 24 form an integral part of these financial statements. Page 14
Salcare Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 1 Accounting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below These policies have been consistently applied to all the years presented, unless otherwise state Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019 - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland Basis of preparation Salcare Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern The financial statements have been prepared on a going concern basis. The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements. Exemption from preparing a cash flow statement Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements. Income and endowments Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. Donations and legacies Donations are recognised when the charity has been notified in writing of both the amount and settlement date In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are full met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that thes conditions will be fulfilled in the reporting period. Grants receivable Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Page 15
Salcare Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 Investment income Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Government grants Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income. Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows Asset class Land and buildings Furniture and equipment Computer equipment Fixtures & fittings Depreciation method and rate 2% straight line 25% reducing balance 25% reducing balance 25% reducing balance Page 16
Salcare Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. according to the original terms of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Fund structure Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity. Restricted income funds are those grants for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. 2 Income from donations and legacies Donations and legacies; Donations from companies, trusts and similar proceeds Donations from individuals Grants, including capital grants; Government grants Grants from other charities Unrestricted funds General 660 19,081 6,600 60,500 86,841 Total 2025 Total 2024 660 19,081 6,600 60,500 86,841 10,428 11,800 23,862 15,602 61,692 3 Income from charitable activities Sales & fees Grants and donations Room hire Sundry income Unrestricted funds General 89,898 1,960 91,858 Page 17 Restricted funds 271,849 : 271,849 Total 2025 89,898 271,849 1,960 363,707 Total 2024 79,383 279,878 1.273 360,534
Salcare Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 4 Grants & donations Unrestricted funds The Police and Crime Commissioner for Derbyshire BBC Children In Need Awards for All Amber Valley CVS St James's Place Foundation National Grid Department for Work and Pensions Erewash Voluntary Action The Hedley Foundation Derbyshire Voluntary Action Mary Robertson Trust Safelives Ltd Rural Action Derbyshire Garfield Weston Lloyds Bank Foundation Heanor and Loscoe Town Council Derbyshire Community Foundation The Coalfields Regeneration Trust ASDA Foundation Sundry grants & donations 3.150 : 660 - 30,000 25,000 3,450 2,500 2,000 1,000 19,081 86,841 Restricted funds 180,287 28,899 19,723 11,914 10,000 4,996 4,872 3,150 3,000 2,150 1,000 550 458 271,849 Total 180,287 28,899 19,723 11,914 10,000 4,996 8,022 3,150 3,000 2,810 1,000 550 458 30,000 25,000 3,450 2,500 2,000 1,000 19,931 358,690 5 Investment income Unrestricted funds General Total 2025 Total 2024 € Interest receivable and similar income; Interest receivable on bank deposits 344 344 320 Page 18
Salcare Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 6I Expenditure on charitable activities Advertising & promotion Bank charges Cafe stock Card fees Dues & subscriptions Employee expenses Equipment Food bank expenses Insurance Telephone & internet Legal & professional Wages, NI & Pension Office & general administrative expenses Pantry inventory Printing & stationery Purchases Rent & rates Repairs & maintenance Security Sundry expenses Supervision Tech support Training Utilities Vehicle costs Volunteer expenses Depreciation Unrestricted funds General 7,444 131 - 350 1,316 - 312 - 4,307 1,222 13,642 154,861 326 - 505 533 584 838 - 676 1,678 1,558 4,342 6,880 2,053 8,214 211,772 Restricted funds 138 199 814 3.882 : 24,689 6,540 1,855 327 183,851 165 - 31 3,000 886 1,328 - 5,555 2,250 5,066 11,966 2,036 752 255,330 Total 2025 7,582 330 814 350 5,198 - 312 24,689 10,847 3,077 13,969 338,712 491 - 536 3,533 1,470 2,166 - 6,231 2,250 6,744 13,524 6,378 6,880 2,805 8,214 467,102 Total 2024 452 248 2,539 444 568 16,681 1,962 4,691 8,254 3,163 19,152 327,336 4,782 18,425 998 282 780 - 455,862 Page 19
Salcare Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 7 Net incoming/outgoing resources Net outgoing resources for the year include: 2025 8,214 2024 2,459 Depreciation of fixed assets 8 Staff costs The aggregate payroll costs were as follows: 2025 2024 Staff costs during the year were: Wages and salaries Social security costs Pension costs 303,925 17,254 17,533 338,712 291,066 21,126 15,144 327,336 The monthly average number of persons (including senior management team) employed by the charity during the year was as follows: 2025 No 2024 No Average number of employees 16 14 (2024 - 10) of the above employees participated in the Defined Contribution Pension Schemes. Contributions to the employee pension schemes for the year totalled £17,533 (2024 - £15,144). No employee received emoluments of more than £60,000 during the year. The total employee benefits of the key management personnel of the charity were £135,433 (2024 - £146,247). 17 Page 20
Salcare Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 • Tangible fixed assets Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 10 Debtors Trade debtors Prepayments Land and buildings 148,413 18,871 167,284 68,269 3,346 71,615 95,669 80,144 Furniture and equipment 28,909 28,909 24,226 1,171 25,397 3,512 4,683 Computer equipment 9,590 9,590 8,797 198 8,995 595 793 Fixtures & fittings 18,902 18,902 4,906 3,499 8,405 10,497 13,996 11 Cash and cash equivalents Cash on hand Cash at bank 12 Creditors: amounts falling due within one year Other taxation and social security Other creditors 2025 2,915 4,484 7,399 2025 704 96,762 97,466 2025 2,474 2,136 4,610 Total 205,814 18,871 224,685 106,198 8.214 114,412 110,273 99,616 2024 1,063 18,339 19,402 2024 271 113,887 114,158 2024 f 4,353 2,085 6,438 Page 21
Salcare Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 13 Charity status The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding f1 towards the assets of the charity in the event of liquidation. 14 Funds Balance at 1 April 2024 Incoming resources Resources expended Transfers Balance at 31 March 2025 Unrestricted funds General General Restricted funds Food Bank & Pantry Art Therapy Capital Project Salcare Escape Hub Cafe Total restricted funds 94,099 179,043 (211,772) (18,054) 43,316 Total funds 13,309 232 108,974 7,244 2,880 132,639 226,738 7,458 38,899 188,859 36,633 - 271,849 450,892 (25,512) (26,404) (232) (194,394) (7,974) (814) (255,330) (467,102) 18,054 : 18,054 25,804 103,439 35,903 2,066 167,212 210,528 The specific purposes for which the funds are to be applied are as follows: Food Bank & Pantry - contributes towards the costs associated with providing our food bank and pantry service. Art Therapy - contributes towards the costs associated with providing our art therapy service. Capital Project - contributes toward the purchase and installation of solar energy fixtures. Salcare Escape - contributes towards the costs associated with providing our family support service. Hub - project led, warm hub activities include provision for community including refreshments, support and a warm space. Cafe - project led, often a specific project as part of warm hub, community cafe activities include provision low cost food & volunteer expenses. The transfer from the General fund to the Food Bank & Pantry fund is to cover the deficit on this activity. Page 22
Salcare Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 Balance at 1 April 2023 Incoming resources Resources expended Transfers Balance at 31 March 2024 Unrestricted funds General General Restricted Food Bank & Pantry Art Therapy Capital Project Salcare Escape Hub Cafe Warehouse Equipment Total restricted funds Total funds 211,876 5,176 10,136 26,811 1,989 4,033 48,178 260,054 15 Analysis of net assets between funds 142,668 9,042 20,929 18,174 221,240 9,993 500 279,878 422,546 (272,893) (20,212) (17,756) (19,110) (4,738) (1,153) (182,969) (455,862) 12,448 5,994 (17,942) . (500) (12,448) 94,099 13,309 232 108,974 7,244 2,880 132,639 226,738 Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets Unrestricted General 110,273 (62,347) (4,610) 43,316 Unrestricted General 99,616 921 (6,438) 94,099 Restricted 167,212 167,212 Restricted 132,639 132,639 2025 Total funds 110,273 104,865 (4,610) 210,528 2024 Total funds 99,616 133,560 (6,438) 226,738 Page 23
Salcare Ltd Notes to the Financial Statements for the Year Ended 31 March 2025 16 Fees payable to independent examiner During the period, the fees payable (excluding VAT) to the charity's independent examiner Community Accounting Plus are analysed as follows: 2025 Independent examination Other financial services 1,780 978 2,758 2024 1,700 1,404 3,104 17 Taxation The charity is a registered charity and is therefore exempt from corporation taxation. 18 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 19 Related party transactions There were no related party transactions in the year. Page 24