Charity Registration No. 1070891
Company Registration No. 3580252 {England and Wales)
BERNHARD BARON CARE HOME
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
GROUP
BUSINESS
ADVISORS
One Bell Lane
Lewes
East Sussex
BN7 IJU

BERNHARD BARON CARE HOME
CONTENTS
Page
Trustees, report
Statement of Trustees, responsibilities
Independent auditor's report
8-11
Statement of financial activities
12-13
Balance Sheet
14
Statement of cash flows
18
Notes to the financial statements
15-34

BERNHARD BARON CARE HOME
LEGAL AND ADMif41sfRATIVE INFORMATION
Trustees
Mr P A Appleton
Ms S Coles
Ms K Gibbs
Mrs S N Hallett
Mrs PASear
Mrj Stock
Mrs J E Stock
Mrj Thurley
Ms S Walton
MrA West
(Appointed 21 April 2023}
(Appointed 3 November 20231
Treasurer
Ms S Walton
Charity number
1070891
Company number
3580252
Principal address
Eastbourne Road
Polegate
East Sussex
BN26 5HB
Registered office
Eastbourne Road
Polegate
East Sussex
BN26 5HB
Auditors
TC Group
One Bell Lane
Lewes
East Sussex
BN7 IJU
Bankers
Barclays Bank PIC
63167 Terminus Road
Eastbourne
East Sussex
BN213NE
Sollcitors
Gaby Hardwicke
33 The Avenue
Eastbourne
East Sussex
BN213YD

BERNHARD BARON CARE HOME
LEGAL AND ADMINISTRATIVE INFORMATION
Investment advisors
Rathbone Investment Management Limited
1 Northgate
Chichesler
Wesl Sussex
P019 1AT

BERNHARD BARON CARE HOME
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees are pleased to present their report together with the financial statements for the year ended 31
March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the
fi'nancial statements and comply with the charitable company's Memorandum and Articles of Association, the
Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable
to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102) (effective l January 2019}.
Bernhard Baron Care Home
Bernhard Baron Care Home {referred to as BBCH or the Homel is a residential facility located in Pdegate, East
Sussex. dedicated to providing excepiional care for older individuals. Registered for up to 60 male and female
Residents, BBCH is administered by the Religious Society of Friends (Quakers). We warmly welcome individuals of
all ￿ligiouS and political beliefs who seek the care and spirit of community that our Home offers.
Strurture. governance and management
Corporate Structure. Governing Documents, and Charity Registration
Bernhard Baron Care Home IBBCHI was established as a charity in 1945 and is now a company limited by
guarantee. incorporated on 12th June 1998. It is a registered charity with the Charity Commission. The governing
documents that guide BBCH'S operations are its Memorandum and Articles of Association. The Home regstered a
change in name in October 2022 from Bernhard Baron Cottage Homes to Bernhard Baron Care Home to more
accurately reflect the nature of the charity.
Appointment of Trustees
The majority of Trustees. who also serve as directo￿ of BBCH, are nominated by Area Quaker Meetings of the
Religious Society of Friends and if accepted are subsequently appointed at a General Meeting of BBCH. Trustees
have a150 agreed to the appointment of up to two non-Quaker Trustees The first of these was co-opted to the
Board in April 2023. To ensure continuity, Trustees are appointed for a rolling three-year period, with a change-
over or reappointment of at least four trustees every year. The articles allow for 12 Trustees. At wesent we are
fortunate to have 10 Trustees and, led by our skills audit. we are actively recruiting to ensure that we have all the
experbse that we require on the Board.
Trustee Involvement in the Home
Trustees attend at least four meetings per year, in addition to the Annual General Meeting IAGMI. The Board ha5
constituted committees as follows; the Management and Development Committee, the Premises Committee and
the Finance and Investment Committee. Each of the Committees has three Trustee member5. There are a&0 two
support groups as follows. the ITC Group and the Marketing Group.
Whenever possible. Trustee5 join Residents for lunch on meeting days to foster an open exchange of information
about life in the Home.
Trustees also conduct regular inspections of the Home, meeting with staff and Residents. Reports from these
inspections are used to facilitate continuous improvements in care.
Once a year, the Trustees gather off-site for a strategy day, providing an opportunity to develop the strategic
future of the Home and determine priorities for busines5 planning purposes.

BERNHARD BARON CARE HOME
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees, who are also the directors for the purpose of company law, and who served during theyear and up
to the date of signature of the financial statements were:
Mr P A Appleton
Ms S Coles
Ms K Gibbs
Mrs S N Hallett
Mr D H Hitchin
Mrs P Asear
Mrj Stock
Mrs J E Stock
Mrj Thurley
Ms S Walton
MrA West
(Resigned 7 July 20231
(Appointed 21 April 20231
{Appointed 3 November 20231
Organisation and Management
th
BBCH is managed by Trudi Knight, the Principal Care Manager, who celebrated her 35 year of service with BBCH
this year and Janice Andrews. the Business Manager. Both individuals bring With them extensive experience, not
only within BBCH but also in various management and care positions in other organisations.
They are supported by a team of senior managers and department heads, all of whom have been with the Home
for many years. Accounting support is provided by Jacqui Webster and Trish Durbridge, our dedicated accounts
team.
The Trustees would like to express their gratitude to all the staff for their unwavering dedication throughout the
year. They also extend their appreciation to the Senior Management Team for their continued hard woth in
ensuring the care and safety of our Residents and staff.
Objectives and activities
The Charity's objects are the relief of poverty in particular through the provision of accommodatw)n to elderly
people in need who are of limited means and who are of British nationality or domiciled in the United Kingdom of
Great Britain and Northern Ireland.
The Home has 24 cottages and a main building with 34 residential room5 With ensuite facilities. Several rooms in
the main building have been arranged in such a way that couples can be offered their own bedroom and sitting
room. The main building also houses the dining room, the main kitchen, the reception and administrative facilities,
a library/quiet room and three lounges.
We provide a full caring service 24/7 for our Residents. This includes accommodation and all aspects of care from
nutrition, hydration and personal care to cleaning and laundry.
To ensure continued comprehensive support for our Residents, we have increased our average number of monthly
employees from 71 to 72. This headcount equates to 57.26 Full Time Equivalents {"FTE"I compared to 55.26 FTE
the previous year. Some of this is because we have taken the accounting function fully inhouse. At BBCH, we strive
to be an exemplary employer, offering an exceptional work environment. fostering staff engagement and loyalty.
providing a competitive compensation and benefits package and excellent training opportunities.

BERNHARD BARON CARE HOME
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
We maintain our affiliation with the Living Wage Foundation with great pride, aligning with the principles inherent
in the Quaker ethos.
While it should be noted that certain health conditions may ￿quire specialised support beyond our registration
scope, BBCH always tries to provide a true home for life. We are not a nursing home, yet we extend our services to
accommodate Residents who exhibit extreme frai5ty. Moreover, we offer en&of-life care, enabling Residents to
peacefully transition in the comfort of their own rooms, surrounded by familiar faces.
Achievements and performance
Our website and our Facebook page serve as key information resources for new Residents and their families, as
well as a recruitment tool for potential staff members, volunteer5 and Trustees. Interested individuals can apply
online.
The Marketing Group continues to assist in the development and improvement of our onSine presence and our
marketing materials. Our Facebook and Instagram accounts remain a popular way to stay in touch, with many
families and friends following updates from the Home. Our venture into radio advertising continues and has
helped us towards our objective of achieving a maximum 6% vacancy rate.
The quality of service provided to our Residents remains our utmost priority, and we consistently receive positive
and supportive feedback from them. Their comments, as well as those from relatives and other visitors. often
highlight the warm and nurturing atmosphere within the Home. along with the dedication and care exhibited by
our staff. We value constructive critical feedback as it helps us maintain our focus, rectify any e￿OrS promptly and
continuously enhance our performance.
Throughout the year we offer a diverse and extensive progrdmme of actFvitie5 and events. These include craft
groups, ballroom and Latin American dancing, exercise classes, bible study, music for pleasure, scrabble and
gardening. There is a quarterly Art Exhibition to showcase the Residents, creative skills. Residents are encouraged
to suggest areas of interest and actively participate in their organization.
We provide access to Amazon Video and NetFlix for a wide range of film choices. A group of Residents and
activities assistants curate the films, which are then streamed in the main lounge.
We have two full-time Care Activities Assistants who facilitate group activities as well as one-to-one engagements
tailored to individual needs. We also have a mobile shop to cater to those who are unable to go out.
Our minibus outings are as popular as ever. We offer a wide range of destinations from visits to Raystede, the Long
Man Brewery or outings to the Eastbourne Bandstand for shows as varied as an ABBA Tribute Band and the Proms
experience which ended with a magnificent fireworks display.
Back at BBCH special occasions such as the Coronation and landmark birthdays are opportunities for celebration.
Visits by Zoolab's snakes. spiders and snails are well liked as is the arrival of the Pet Pals Therapy rabbits and
guinea pigs. The Summer Fayre is always a great success and this year raised nearly £2,000 which wil contribute
to outings and activities.
We continue to provide Residents with a free Wi-Fi service throughout the Home. As a result, approximately 70%
of our Residents are now connected to the internet via computers, laptops, iPads and tablets. Many new Residents
arrive with their own technology but we also have a designated laptop in one of our lounges for gen￿al use. The
activities team supports those using computers and tablets by conducting monthly "computer group" sessions.
We have also ventured into facilitating virtual reality adventures for Residents including deep sea experiences.

BERNHARD BARON CARE HOME
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORTI ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Our volunteers are integral to providing companionship and a varied range of activities to Residents. The Trustees
would like to express their thanks and gratitude to them for their valued contributions to the BBCH community, in
parkncularjanet and Tony who have been giving their time to BBCH Residents for 25 years.
All new Residents are offered the opportunity to join our Home's telephone system, In most cases this allows
them to retain their previous home number. Call rates can be lower than those offered by commercial providers.
We have continued our ongoing programme of maintenance and refurbishment of the Home. We have taken
advantage of the fact that we have had a few more vacancies than planned to get ahead of our usua
refurbishment schedule.
We actÉvely encourage all staff members to pursue further training. Some are currently working towards Health
and Social Care Diplomas, and all managers have attended relevant training courses. Training opportunities are
also offered to Trustees to ensure high standards of governance are maintained.
The personalisation of care for our Residents encompasses all aspects of a Resident's life at BBCH including care
and support staff. Personalisation focuse5 on individual preferences, which may include:
Allowing Residents to bring personal items and their own furniture to the Home.
Accommodating colour scheme changes in rooms or cottage5:
Enabling Residents to prepare their own refreshments. such as tea, coffee, hot chocolate, or juic6, at any
time, or providing assistance if needed; and
Offering flexibility in dining arrangements, allowing meals to be enjoyed in rooms or the dining room
based on individual preferences.
Sadly every year there are a number of deaths among the Residents. We continue to hold an annual
Remembrance Day to commemorate them. Family and friends of those who have left are invited to attend.
Financial review
The financial performance of the Home in the current year has continued to be influenced by escalaiing inflation
but has been somewhat offset by higher occupancy rates. However, unforeseen and unpredictable vacancies
occasionally occur and despite our robust marketing strategy it is not always possible to fill these rooms promptlv.
In anticipation of Residents potentially encountering financial challenges the Trustees established a bursary fund
several years ago. The Trustees determined that the fund should be maintained at £250,000.
As a Quaker-led organisation BBCH is proud to be a member of the Living Wage Foundation and as such we
increase salaries each year in line with the rise in the Real Living Wage. This commitment will result in an increase
in our salary expenditure.
The significant proportion of staff costs relative to total costs can be attributed to several fadors:
BBCH operates without any debt or financing costs, a5 we own our properknes outright,,
Our utility costs have been fixed at favourable levels, providing some protection against the rising
expenses associated with heating and lighting. When each fix ends we seek to source competitive rates to
minimise cost5; and
Over the years, we have made substantial investments in energy-saving measures such as double glazing,
LED lighting, and solar panels.

BERNHARD BARON CARE HOME
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
We had formulated plans for a designated activities space for which we have outline planning permission.
Following a recent thorough review of the suitability of the project Trustees have agreed that we should not
proceed with it. Alternatives to an activity centre are to be researched and feasibility studies undertaken during
the fi'nancial year 2024125. The funds that had been designated for the purposes of the activities centre have been
re-designated as a property improvements reserve.
Reserves Policy
To effectively respond to unforeseen circumstances that might result in the closure of the Home, for example a
recurrence of the Covid pandemic or a significant change in the political, legal or regulatory enVI￿nMent
adversely affecting our costs, we endeavour to maintain a reserve equivalent to between two and thr￿ months,
expenditure in easily accessible funds. Three month's expenditure currently amounts to £659,000. Following the
de-designation of the property improvements reserve and the other care improvement5 reserve last year we hold
£669,OQKI in f￿e reserves. The Trustees consider this to be appropriate in light of continued political and economic
uncertainties.
To ensure ongoing relevance and adequacy the reserves policy undergoes an annLFal review informed by the Risk
Register. This allows the Trustees to adopt prudent financial practices and enact proactive adjustments as
necessary.
Investment Powers and Policy
The powers of investment granted to the charity are outlined in the Memorandum and Articles of Association,
providing the Trustees With the discretion to invest in any manner they deem appropriate. The performance and
investment Options are closely monitored by the Trustees who serve on the Finance and Investment Committee.
Rathbone Investment Management Limited is entrusted with the management of the investments. The Finance
and Investment Committee conducts annual reviews of our investments and ethical investment policy.
The Trustees have adopted a Medium Risk Profile. as defined in the Rathbone Client
Agreement, along with specifi-c Investment Restrictions. These restrictions include-
No direct overseas investment
No direct investment in Aerospace or Defence
No dirett investment in Breweries. Alcohol. or Tobacco
No investment in unregulated investment vehicles
Preference for environmentally responsible companies
The Trustees are exploring the impacts of removing the direct qualilier for investments connected to Aerospace,
Defence, Breweries, Alcohol, Tobacco and overseas investments to bring this more in line with the Quaker ethos.
Public benefit
In making decisions regarding our artivities, the Trustees have diligently considered the guidance provided by the
Charity Commission, ensuring that our endeavours align with our charitable status and that we carry out our
activities for the public benefi't.
The Trustees confirm that we have complied with our duty to have due regard to the Charity Commission's public
benefit guidance when exercising those powers and duties to which the guidance is relevant.
Key Management Personnel
The two senior managers are line-managed by nominated Trustees. The determination of remuneration for our
senior managers rest5 With the discerning discretion of the Trustees and is based upon appropriate market rates.

BERNHARD BARON CARE HOME
TRusfEES' REPORT (INCkUDING DIRECTORS, REpoirf) (CONYINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Audltor
In compllance with the company's artlcles, a comprehensive evaluation was conducted In early 2023 regarding the
appointment of auditors. It was agreed by the Trustees that TC Group, previously known 35 Knill James LLP, be
reappointed as the auditor of the company for the following threevyear period.
Disclosure of Informadon to auditor
Each of the Trustees has contlrmed that there Is no Inforniatlon of which they are aware which is relevant to the
audit, but of which the auditor Is unaware. They have fvrther confirmed that they have taken appropriate steps to
identify such relevant inft)rmation and to establish that the auditor Is aware of such information.
The Trustees, report was approved by the Board of Trustees.
Ms S Walton
Trustee
Date:(K: 10 2¥.................. . .

BERNHARD BARON CARE HOME
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees, who are also the directors of Bernhard Baron Care Home for the purpose 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}.
Company Law requires the Tnjstees to prepare financial statements for each financial year which g￿e a true and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure, of the charitable company forthat year.
In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently.
- observe the methods and principles in the Charitie5 SORP;
make judgements and estimates that are reasonable and prudent..
state whether applicable UK Accounting Standards 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 operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charitable company and enable them to ensure that the financial statement5
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable
company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BERNHARD BARON CARE HOME
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BERNHARD BARON CARE HOME
Opinion
We have audited the financial statements of Bernhard Baron Care Home (the 'charitable company'l for the year
ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of
cash flows and the notes to the financial statements. including a summary of significant accounting policies. The
financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Financial Reporting Standard 102 The Financial ReportFng Standard applicable in
the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI {ISAs IUKII and applicable
law. Our responsibilities under those standards are further described in the Auditor's responsibilitiesfor the oudit
of the financial stotements section of our report. We are independent of the charitable company in accordance
with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relatinE to event5 or
conditions that, individually or collectively, may cast significant doubt on the charitable companyÈ ability to
continue as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.

BERNHARD BARON CARE HOME
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BERNHARD BARON CARE HOME
Other infomiation
The other information comprises the information included in the annual report other than the financial
statements and our auditor's report thereon. The Trustees are responsible for the other information contained
within the annual report. Our opinion on the financial statements does not cover the other information and,
except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion
thereon. Our responsibility is to read the other information and, in doing so. consider whether the other
nformation is materially inconsistent with the financial statements or our knowledge obtained in the course of
the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent
material misstatements, we are required to determine whether this gives rise to a material misstatement in the
financial statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this Other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the Trustees, report for the financial year for which the financial statements are
prepared. which includes the directors, report prepared for the purposes of company law, is consistent with
the financial statements- and
the directors, report included within the Trustees, report has been prepared in accordance with applicable
legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstatements in the director5, report included within the
Trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006
requires us to report to you if. in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been rereived
from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees, remuneration specified by law are not made,. or
we have not received all the information and explanations we require for our audit; or
the Trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the Trustees, report and from
the requirement to prepare a strategic report.
Responsibilities of Trustees
As explained more fully in the statement of Trustees, responsibilities, the Trustees, who are also the directors of
the charitable company for the purpose of company law, are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees
determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible
for assessing the charitable company's ability to continue as a going concern, disclosing, as appli(2ble, matters
related to going concern and using the going concern basis of accounting unless the Trustees either intend to
liquidate the charitable company or to cease operation5, or have no realistic alternative but to do so.

BERNHARD BARON CARE HOME
INDEPENDENT AUDITOR'S REPORT {CONTINUEDI
TO THE MEMBERS OF BERNHARD BARON CARE HOME
Auditor's responslbilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a Who￿ are free
from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit con(thJcted in
accordance with ISAS {UKI will always detect a material misstatement when it exists. Misstatements on arise from
fraud or error and are considered material if, individually or in the aggregate, they could reasonaLly be expected
to influence the economic decisions of users taken on the basis of these financial statements.
Our approach was as follows:
We identified areas of laws and regulations that could reasonably be expected to have a material ayect
on the financial statements from our general commercial and sector experience, and through discussion
with the directors and other management la5 required by auditing standards), and discussed with the
directors and other management the policies and procedures regarding compliance with laws and
regulations;
We considered the legal and regulatory frameworks directly applicable to the financial statement¢
reporting framework IFRS 102 and the Companies Act 20061 and the relevant tax compliance regulations
in the UK:
We considered the nature of the industry, the control environment and business performance, including
the key drivers for management's remuneration:
We communicated identified laws and regulations throughout our team and remained alert to any
indications of non-compliance throughout the audit;
We considered the procedure5 and controls that the company has established to address risks identified,
or that otherwise prevent, deter and deted fraud." and how senior management monitors those
programmes and controls.
As a result of these procedures we consider the m05t significant laws and regulations that have a direct impact on
the financial statements are FRS 102, Charities SORP IFRS 102), Companies Act 2006. Charities Act 2011, the
charitable company's governing document, tax legislation and Charities {Protection and Social Investment) Act
2016. We performed audit procedures to detect non-compliances which may have a material impact on the
linancial statements which included reviewing the financial statement5, including the Trustees. report, and
remaining alert to new or unusual transactions which may not be in accordance with the governing document.
The most significant laws and regulations that have an indirect impact on the financial statements are
employment law, health and safety regulations and the UK General Data Protection Regulation (UK GDPRI. We
performed audit procedures to inquire of management and those charged with governance whether the
charitable company is in compliance with these laws and regulations and inspected correspondence with
regulatory authorities.
We identified the risk of management override of controls as the area where the financial statemerts were most
susceptible to material misstatement due to fraud, Audit procedures performed included, but were not limited to,
testing manual journal entries and other adjustments, evaluating the business rationale in relation to significant,
unusual transactions and transactions entered into outside the normal course of business and challenging
judgments and estimates.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irrewlarities, including
those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The
risk is also greater regarding irregularities occuring due to fraud rather than error, as fraud involves intentional
concealment, forgery, collusion, omission or misrepresentation.

BERNHARD BARON CARE HOME
INDEPENDENT AUDITOR'5 REPORT {CONTINUED)
TO THE MEMBERS OF BERNHARD BARON CARE HOME
A further description of our responsibilities is available on the Financial Reportlng Council's website at: https:l/
www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use ol report
This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to
the charitable company's trustees those matters we are required to state to them in an auditor's rep)rt and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other
than the charitable company and the charitable company's trustees as a body, for our audit work, for this report,
or for the opinions we have formed.
Nicholas Raw50n FCA (Senior Statutory Auditorl
for and on behalf of TC Grovp
Chartered Accountants
Statutory Auditor
One Bell Lane
Lewes
East Sussex
BN7 IJU

BERNHARD BARON CARE HOME
STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current financial year
Unrestricted Unrestricted Restricted
funds
funds
funds
general Designated
2024
2024
Total
Total
2024
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
5,858
2,695,802
21,284
9,003
250
2,350
8,458
106,489
2.695,802 2,391,334
21,284
15,523
9,003
7,029
Total income
2,731,947
250
2,350 2,734,547 2,520,375
enditure on:
Raising funds
4.472
4,472
4,418
Charitable activities
2,623.992
54.059
3,654 2,681,705
2,490,705
Total expenditure
2,628,464
54.059
3,654
2,686,177 2,495,123
Net IIOs5esl/gains on investments
14
23,450
23.450
128,780)
Net incoming/(outgoingl resources befo
transfers
126.933
{53,8091
{1,3041
71,820
{3,528)
Gross transfers between funds
(44,7111
54,009
{9,2981
Net movement In funds
82,222
110,6021
71,820
13,5281
Fund balances at l April 2023
3,127,853
361,070
49,911
3,538,834 3,542,362
Fund balances at 31 March 2024
3,210,075
361,270
39,309 3,610,654 3,538,834
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and
expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

BERNHARD BARON CARE HOME
STATEMENT OF FINANCIAL AcfiviTIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prior financ5al year
Unrestrirted Unrestricted Restricted
funds
funds
funds
general Designated
2023
2023
Total
2023
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
106,219
2,391,334
15,523
7,029
270
106,489
2,391,334
15,523
7,029
Total income
2,520,105
270
2.520,375
enditure on:
Raising funds
4,418
4.418
Charitable activities
2,410.749
73,867
6,089
2,490,705
Total expenditure
2,415,167
73.867
6,089 2,495,123
Net gains/llossesl on investments
14
{28,7801
{28,7801
Net incoming/(outgoing) resources before transfers
76,158
{73,5971
(6,0891
13,5281
Gross transfers between funds
309,333
1365,3331
56,000
Net movement in funds
385,491
1438,930)
49.911
13,5281
Fund balances at l April 2022
2,742.362
800,IJ)O
3,542,362
Fund balances at 31 March 2023
3,127,853
361.070
49,911 3,538,834

BERNHARD BARON CARE HOME
BALANCE SHEEr
AS AT31 MARCH 2024
2024
2023
Flxed assets
Tangible assets
Investments
15
16
2,541,551
747,743
2.647,837
710,593
3,289,294
3,358,430
Current assets
Stocks
Debtors
Cash at bank and in hand
17
18
7,363
37.944
585,944
7,308
112,441
342,136
631,251
461,885
Credltors: amounts falling due wlthin
one year
19
1309,891)
1281,4811
Net current assets
321.360
180,404
Total assets1￿5 current Ilabllltles
3,610,654
3,538,834
Income funds
Restricted ftjnds
Unrestritted funds- Designated
Unrestricted funds - general
21
39,309
361,270
3,210,075
49.911
361,070
3,127,853
3,610,654
3.538,834
The financial ststements were approved by the Trustees on .Q..4.., 1.0. ..2..
Mr P A Appleton
Trustee
Ms S Walton
Trustee
Company registralfon number 3580252
14-

BERNHARD BARON CARE HOME
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policles
Charity inlormation
Bernhard Baron Care Home is a private company limited by guarantee incorporated in England and wa￿$.
The registered oftice is Eastbourne Road, Polegate, East Sussex. BN26 5HB.
1.1 Accounting convention
These accounts have been prepared in accordance with FRS 102 "The Financial Reporting Standarrj
applicable in the UK and Republic of Ireland" I'FRS 102,1, "Accounting and Reporting by Charities" the
Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK
Generally Accepted Accounting Practice as it applies from l January 2019. The charitable company is a Public
Benefit Entity as defined by FRS 102.
The h'nancial statements are prepared in sterling, which is the functional currency of the charitable
company. Monetary amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared on the historical cost convention. modified to include the revaluation of
certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the accounts, there is still the possibility that the pandemic created by Covid-19
may affect the future occupation rate for the foreseeable future. The Trustees have prepared a Covid-19
Risk Assessment and Idepending on the level of reduced income) have discussed various financial optK)ns to
ensure that there will be adequate funds to continue in operational existence for the next financial
year. Thus the Trustees, continue to adopt the going concern basis of accounting in preparing the Accounts.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objettives, unless the funds have been designated for other purposes.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific
purposes. The purposes and uses of the designated funds are set out in the notes to the accounts.
Restricted funds are subject to specific condition5 by donors as to how they may be used. The purp)5es and
uses of the restricted funds are set out in the notes to the accounts.
1.4 Income
Income is recognised when the charitable company is legally entitled to it after any performance conditions
have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt, Other donations are recognised once the charitable company has
been notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of
the donation.

BERNHARD BARON CARE HOME
NOTES TO THE FINANCIAL StATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continued)
Legacies are recognised on receipt or otherwise if the charitable company has been notified of an impending
distribution, the amount is known, and receipt is expected, If the amount is not known, the legacy s treated
as a contingent asset.
Income from charitable activities are all accounted for in the period in which the service is provided.
1.5 Expendlture
Expenditure is recognised when a liability is incurred. Resources expended are accounted for on an accruals
basis and includes irrecoverable VAT where appropriate.
Costs of generating funds are the costs relating to investment management fees.
Charitable activity expenditure comprises all costs incurred in the pursuit of the charitable objErts of the
charity. These costs comprise direct costs and an appropriate proportion of overhead and support costs.
Governance costs include those costs associated with the governance of the charity and are primarly
associated with constitutional and statutory requirements.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at Cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over
their useful lives on the following bases:
Land and buildings - Freehold
Fixtures, fittings & equipment
Motor vehicles
2% straight line
IO% or 20% straight line
25% reducing balance
Freehold land is not depreciated.
1.7 Fixed asset tnvestments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
income/lexpenditurel for the year. Transaction costs are expensed as incurred.
1.8 Stocks
Stocks are stated at the lower of cost and net realisable value.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with bank5, Other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.

BERNHARD BARON CARE HOME
NOTES TO THE FINANCIAL sfATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcies
(Continued)
1.10 Financlal instruments
The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments, and SÈrtion 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments,
Financial instruments are recognised when the charitable company becomes party to the contractual
provisions of the instrument.
Basicfinoncial u55ets
Basic financial assets, which include trade and other receivables and cash and bank balances. are initially
measured at transaction price including transaction costs and are subsequently carried at amortised cost
using the effective interest method unless the arrangement constitutes a fi'nancing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Bo5icfinancial liabilities
Basic financial liabilities, including trade and other payables, are initially recognised at transaction price
unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the
present value of the future receipts discounted at a market rate of interest. Debt instruments are
subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilitie5. Trade payables are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
The charity contributes to the Pensions Trust's Growth Plan at rates set by the Scheme Actuary and advised
to the Trustees by the Scheme Administrator. The scheme is a defined benefit, multi employer pension
scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the
charity. In accordance with FRS102 therefore, the scheme is accounted for as a defined contribution scheme.
Contributions to the scheme are charged in the Statement of Financial Activities as they become payable in
accordance with the rules of the scheme.

BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated from operations
27
317,578
167,139
Investing activities
Purchase of tangible fixed assets
Proceeds on disposa5 of tangible fixed assets
Cash account movements
Purchase of investments
Proceeds on disposal of investments
Investment income received
184,214}
2,860
142,793)
1164,019)
193,112
21,284
137,3421
130,0631
{289,2131
307,990
15,523
Net cash used in investing activities
(73,7701
133,105}
Net cash used in financing activities
Net increase in cash and cash equivalents
243,808
134,034
Cash and cash equivalents at beginning of year
342,136
208,102
Cash and cash equivalents at end of year
585,944
342,136

BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Crltical accounting estimates and judgements
In the application of the charitable company's accounting policies, the Trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not
readily apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from the
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects cnly that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Key sources of estimation uncertainty
Depreciation
The charity exercises judgements to determine useful lives and residual values of property, plant and
equipment. The assets are depreciated down to their residual value5 over their estimated useful lives.
Income from investments
Unrestricted Unrestricted
funds
fund5
2024
2023
Income from listed investments
Interest receivable
18,174
3,110
15,326
197
21,284
15,523
?n.

o) >t5 en
oc >0

BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other income
Unrestricted Unrestricted
funds
funds
2024
2023
Net gain on disposal of tangible fixed assets
Other income
2,189
6,814
7,029
9,003
7,029
Raising funds
Unrestricted Unrestricted
funds
funds
general
general
2024
2023
Investment management
4.472
4,418
4,472
4,418

BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charitable activities
2024
2023
Direct costs
Staff costs
Depreciation and impairment
Provisions
Training and conference expenses
Fee subsidy
Medical expenses
Electricity
Gas
Water
Council tax
Cleaning and consumables
Insurance
Garden expenses
Repairs
Decorations
Travel expense5
Welfare expenses
Other charitable expenditure
1,729,463
189,829
218,612
28,621
57,663
1,532,966
187,391
213,919
25,236
61,498
6,089
37,667
52,578
20,809
3,755
18,217
14,564
16,317
126,071
5,149
5,881
12,551
64,757
50,991
43,940
23,160
3,933
20,356
14,249
14,671
98.775
4,115
5,274
15,163
72,061
2,590,876
2,405,415
Share of support and governance costs (see note 101
Support
Governance
56,420
34.409
43,439
41,851
2.681,705
2,490.705
Analysis by fund
Unrestritted funds- general
Unrestricted funds- designated
Restricted funds
2,623,992
54,059
3,654
2,410,749
73,867
6,089
2,681.705
2,490,705

BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
Net movement in funds
2024
2023
The net movement in funds is stated after charging/lcreditingl:
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Profit on disposal of tangible fixed assets
11,380
189,829
{2,189)
9.500
187,391
10 Support costs
Support Governance
costs
costs
20245upport costs Governance
costs
2023
Registration fees
Stationery, advertising
and software
Postage and telephone
8.352
8,352
8,792
8,792
31,758
16,310
31,758
16,310
21,642
13.005
21,642
13,005
Audit fees
Legal and professional
Bank charges and
interest
11,380
20,891
11,380
20,891
9.500
29,813
9,500
29,813
1,918
220
1,918
220
2,338
200
2,338
200
Committee expenses
56,420
34,409
90.829
43,439
41,851
85,290
Analysed to
Charitable activities
56,420
34,409
90,829
43,439
41,851
85.290
11 Trustees
None of the Trustees lor any persons connected with them) received any remuneration during the year. The
trustee5 were reimbursed £nil for travelling and subsistence expenses in the year (2023 - £nill.
?A

BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Housing care for residents
Administration
66
67
Total
72
71
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
1,508.339
113,485
107,639
1,340,588
97,487
94,891
1,729,463
1,532,966
The number of employees whose annual remuneration was more than
£60,000 is as follows=
2024
Number
2023
Number
£60,000 to £70,000
Remuneration of key management personnel
The remuneration of the three key management personnel is as follows.
2024
2023
Aggregate compensation
198,733
167,530
13 Taxatfon
The Company is a registered charity and under section 50511) of the Income and Corporation Taxes Act 1988
is exempt from taxation.

BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
14 Net (lossesl/gains on investments
Unrestricted Unrestrlcted
funds
funds
general
general
2024
2023
Revaluation of investments
(Lossl/gain on sale of investments
27.098
13,6481
122,4421
16,3381
23,450
128,7801
15 Tangible fixed assets
Land and
Fixtures,
buildings -
fitting5 &
Freehold equipment
Motor
vehicles
Total
Cost
At l April 2023
Additions
Disposals
3,450,585 1,151,835
38,903
31,211
49,751
14,100
16,700}
4,652,171
84,214
16,7001
At 31 March 2024
3,489,488 1,183,046
57,151
4,729.685
Depreciation and impairment
At l April 2023
Depreciation charged in the year
Eliminated in respect of disposals
1,112,558
69.528
843,803
116,499
47.973
3.802
{6,0291
2,004,334
189,829
16,0291
At 31 March 2024
1,182,086
960.302
45,746
2.188,134
Carrying amount
At 31 March 2024
2,307,402
222,744
11,405
2,541,551
At 31 March 2023
2,338,027
308,032
1,778
2,647,837

BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Fixed asset investments
Listed
investments
Cash in
portFolio
Total
Cost or valuation
At l April 2023
Additions
Valuation changes
Cash account movement
Disposals
654,054
164,019
27,098
56,539
710,593
164,019
27.098
142,7931
{111,1741
142,7931
1111,1741
At 31 March 2024
733,997
13,746
747,743
Carrying amount
At 31 March 2024
733,997
13,746
747,743
At 31 March 2023
654,054
56,539
710,593
17 Stocks
2024
2023
Finished goods and goods for resale
7,363
7,308
18 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
1,119
8,741
28,084
9.269
8,406
94,766
37,944
112,441

BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2024
19 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
23,863
58.085
13,267
214,676
25.260
12,563
243,658
309,891
281.481
20 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respert of defined contribution schemes
107,639
94,891
The charity partÈcipates in a personal pension scheme operated by the Pensions Trust which is a defined
contribution scheme.
An amount of £13,267 was outstanding at the balance sheet date12023 - £12.563}.

BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 Restrlcted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
Movement in funds
Incoming
Resourt
resources
expended
Resource5
expended
Trnnsfers
8alance at
l April 2023
Transfèrs
Balantè at
31 March 2024
Fee support
fund
Named
resident fund
New vehicle
Activities
16,089)
50,000
43,911
{7,2981
36,613
6,000
6,000
13,654)
2.346
{2,0001
350
350
(6,0891
56,(X)O
49,911
2.350
13,6541
19,2981
39,309
Fee Support Fund
To provide a fund to assist those residents whose funds are depleted within the first three years of residence
in the Main Building or within the first five years of residence in a Cottage and where there is a shortfall in
the funding available. Anonymous Donation.
Named Resident Fund
Funds to assist an individual resident with payment of their fees.
New vehicle
Funds to assist the purchase of a new vehicle during the year.
Artivities
Funds to assist the running of activities for the residents.
22 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At l April 2023
Incoming
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2024
General funds
3.127,853
2,731,947
{2,628,4641
144,7111
23,450
3,210,075

BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Unrestricted funds
(Continued)
Previous year: At l April 2022
Incoming
resources
Resources
expended
TransfeTS
Gains and At 31 March
losses
2023
General funds
2,742,362
2,520,105
{2,415,167)
309,333
{28.780)
3,127,853
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BERNHARD BARON CARE HOME
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
25 Operating lease commitments
Lessee
At the reporting end date the charitable company had outstanding commitments for future minimum lease
payments under non-cancellable operating leases, which fall due as follows:
2024
2023
Within one year
Between two and five years
In over five years
24,703
79,791
8,273
24,703
87,948
24,818
112,767
137,469
26 Related party transa¢ttons
There have been no disclosable related party transactions in the year.
27 Cash generated from operations
2024
2023
Surplus/ldeficit} for the year
71,820
13,5271
Adjustments for:
Investment income recognised in statement of linancial activities
Gain on disposal of tangible fixed assets
Loss on disposal of investments
Fair value gains and losses on investments
Depreciation and impairment of tangible fixed assets
{21,2841
12,1891
3,648
(27,0981
189,829
{15.523}
6,338
22,442
187,391
Movements in working capital:
Ilncreaselldecrease in stock5
Decrease/{increase} in debtor5
Increase in creditors
155}
74,497
28,410
129
(71,1561
41.045
Cash generdted from operatlons
317,578
167,139
28 Analysis of changes in net funds
The charitable company had no material debt during the year.