**Registered number: 03719101 Charity number: 1084124** 

## **COMMUNITY FOSTER CARE** 

**(A Company Limited by Guarantee)** 

**TRUSTEES' REPORT AND FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 MARCH 2025** 



COMMUNITY FOSTER CARE
IA Company Limited by Guarantee)
CONTENTS
Page
Reference and Administrative Details of the Company, its Trustees and Advisers
Chairfs Statement
Trustees. Report
Independent Auditors. Report on the Financial Statements
4-10
Statement of Financial Activities
15
Ba1￿ce Sheet
16-17
Statement of Cash Flows
Notes to the Financial Ststements
19-34

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
J Dwight (Chair)
Rcwade
M Straton
J Jansen
S Malone
Mcox
J Comerford
H McLaughlin (appointed 13 March 2025)
A Bard (appointed 13 March 2025)
B Shokar (appointed 13 March 20251
D Haydock (appointed 13 March 2025)
Company registered number
03719101
Charity registered number
1084124
Registered office
Unit A
76 Kingsholm Road
Gloucester
Gloucestershire
GL13BD
Company secretary
J Dwight
Chief executive officer
M Kingston
Independent auditors
Byrd Link Audit & Accountancy Services Limited
Jessop Avenue
Cheltenham
Gloucestershire
GL50 3SH
Bankers
Natwest
2nd Floor
The Quadrangle
The Promenade
Cheltenham
Gloucestershire
GL50 1 PX
Page 1

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
(CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
Solicitors
BPE
St James. House
St James, Square
Cheltenham
Gloucestershire
GL50 3PR
Registered Manager
E Weaver
Senior Leadership Team
M Kingston
E Weaver
D Whitson-Jones
Page 2

COMMUNITY FOSTER CARE
IA Company Limited by Guaranteel
CHAIR'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
The chair presents their statement for the year.
This year has been one of both challenge and resilience for Community Foster Care. At a time when the
fostering sector nationally Gontinues to face significant pressures
with fewer households coming fomard to
foster and children presenting wth increasingly complex needs
our charity has remained steadfast in its
commitment to providing safe, nurturing family environments for children and young people.
l am proud to report that, despite these challenges, the number of children and young people cared for by
Community Foster Care rose to 36 at year-end, with 53 supported over the course of the year. This growth
reflects not only the dedication of our staff team and foster carers but also the strength of our values-led
approach. We have focused on recruiting and supporling foster families who Gan provide stability, care, and
hope to some ofthe most vulnerable children in SOGiety.
Our financial results show a modest deficit of £74,761 for the year, primarily reflecting investment in supporting
carers and children during a period of rising living costs. The Board is reassured that reserves remain robust
and close to policy requirements, and we remain confident in the financial sustainability of the organisation.
We were pleased to welcome four new trustees during the year, broadening the skills and perspectives on our
Board, while also continuing to benefit from the invaluable insight of foster carers who participate in Board
meetings. This strengthens our governance and ensures Ihat the voices of those with lived experience are
always present in our decision-making.
Looking ahead, our focus remains clear-. to grow the number of fostering households, to enhance the support
we offer to carers and children, and to ensure the charity continues to thrive as a financially resilient, values-
driven organisation. With a committed team of carers, staff, and trustees, I believe we are well placed to meet
the challenges ahead and to continue making a life-changing difference for children and young people.
On behalf of the Board, l extend heartfelt thanks to our foster carers, stsff, volunteers, supporters, and partners.
It is your collective effort, compassion, and belief in our mission that makes everything we do possible.
Jennie Dwight
Chair of the Board of Directors and Trustees
Page 3

COMMUNITY FOSTER CARE
IA Company Limited by Guarantee}
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their report and audited financial statements for Ihe year ended 31 March 2025. The
Trustees have adopted the provisions of the Statement of Recommended Practice {SORP) 'Accounting and
Reporting by Charities" in preparing the annual report and financial statements of the charity.
The Board of Trustees
Jennie Dwight (Chair)
Joanna Jansen (Trustee)
Mariana Straton (Trustee)
Charles Wade (Trustee)
Stephenie Malone (Trustee)
Mary Cox (Trustee)
Jane Comerford (Trustee)
Hugh McLaughlin (Trustee)
Anne Bard (Trustee)
Bahdar Shokar (Trustee)
David Haydock (Trustee)
Structure, Governance, and Management
Governin
Document
Community Foster Care (CFC) is a charitable company limited by guarantee, incorporated on 24 February 1999
(Company No. 03719101) and registered as a charity on 15 December 2000 (Charity No. 1084124). The Charity
is governed by its Memorandum and Articles of Association, amended by resolutions in 2009, 2012, and 2018 to
incorporate the work of Community Family Care.
Recruitmenl and
ointment of Trustees
The charity's Directors are also Trustees for the purposes of Charity law. Jennie Dwight conkn'nues to act as
Chair, and during the year the board of trustees grew to 10 member$ (4 new appointments and 1 resignation).
In addition to the Trustees, I￿0 Foster Carers (non-voting) regularly attend the Board meetings: one from the
service in the north and one from the service in the south. Their role is primarily to represent the views of the
foster carers.
AJI of the Charity's work focuses upon children, young people and their families and the Board of Trustees has
sought to ensure that the needs of this group are appropriately reflected on the Board.
For example, we have Trustees with professional backgrounds in family law, education, fostering, compliance,
finance and employment law. The Board always seeks to ensure that it has the appropriate skill sets required to
develop the Charity fvrther.
Community Foster Care ensures that any new Trustee is selected and recruited safely in line with expected
practices and regulations.
Trustee Trainin
All Truslees undertake induction training, including responsibilities under charity law. regulatory frameworks
(e.g., Fostering se￿ICe8 Regulations 20111, and the Chariws strategy.
Page 4

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Sub-committee Structure
CFC continues to operate three subgroups reporting to Trustees:
The Fostering Quality Assurance Group
Promoting Good Outcomes, People & Safeguarding Group
Finance and Resources Group
Each of these groups and the Board of Trustees meet thrice yearly. Therefore, the board is formally involved
th the charity on a monthly basis. There is also provision for an extraordinary Trustee's meeting to be called if
necessary. There was one extraordinary meeting held in the period which reviewed the organisations strategy
and focus.
Rlsk Mana
ement
Regular reviews of the Risk Register have been embedded in the organisation's govemance structure and are a
standing item on the agenda of each subgroup, with each subgroup taking ownership of appropriately identified
risks. A log of any change to the risk register is recorded wth justification.
The Charity's policies are regularly reviewed in light of new guidance andlor legislation received from the
Government. CFC strives for excellence in all its work and is committed to ensuring the appropriate regulations
are adhered to, which protect the children living with our families, the Foster Carers, the staff team, and the
Board of Trustees. Furthermore, the organisation works with Tri.X to review policies extemally to ensure they
are held to the highest standard and in line with changes in legislation or recommended best practices.
All major risks are regularly reviewed and systems and procedures have been estsblished to mitigate these risk
as part of the charitys risk management.
Or
anis
tion
ruc
ure
Community Foster Care has a Board of Trustees, which 15 responsible for the charity's strategic direction and
meets as a full Board three times a year. Recruitment of new Trustees is ongoing and continually kept under
review by the Board.
The Chief Executive is responsible for the day-to-day provision of the service, ensuring that the charity delivers
the specified services and meets key performance indicators.
The Chief Executive is supported by a Senior Leadership Team that includes a Registered Manager and a
Business Development Manager.
Salaries for the whole staff, including the senior leadership team, are benchmarked against the wder market.
The HR officer conducts this work, which is then reviewed and approved by the Board of Trustees.
The organisation continues to operate successfully wth one Otsted registration. We were not visited by Otsted
during the year.
The organisation awarded a cost-of-living increment to foster carers and staff in the year. It continues to monitor
the competitiveness of its salaries and undertakes a benchmarking processes.
Public Benefit and Social Im
act
A significant public benefit of Community Foster Care is providing opportunities for local community members to
Page 5

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
TRUSTEES. REPORT ICONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
foster. Community Foster Care believes that good foster carers come from all communities and backgrounds.
We acb'vely seek carers from all communities to strenglhen our ability to meet the diverse needs of the children
in the care population. The work Community Foster Care undertakes is in line with its Memorandum and
Articles of Association, the geographical restriction was amended in 2004. The Trustees amended the
Memorandum and Articles of Association in May 2017 to align with recent guidance.
The Board of Trustees confirms that they have complied with their duty in Section 17 of the Charities Act 2011
to have due regard to public benefit guidance published by the Charity Commission for England and Wales.
The social impact of the work of the charty is deemed significant. Community Foster Care looks after some of
society's most disadvantaged children and young people. The majority will have experienced some form of
abuse and neglect, experienced difficulties with educational attainment, and are commonly isolated from their
peer groups. Through our work, we provide security of family life, encouragement and guidance in education
and develop self-esteem to play a more aGtive and constructive role in society.
At the end of March 2025, we cared for 36 (2023., 32) children and young people on behalf of Local Authorities,
and during the years 2023-24, over 53 (2022-2023; 49) children and young people benefitted from our Care.
This is an increase on the previous year but not at the levels of prior years. This is chiefy due to..
National trend of Foster Carer Resignations
Larger proportion of higher intensity arrangements
Challenges in recruiting Foster Carers
As the organisation develops its fostering model it increases its work wth more complex arrangements there
young people may need more supportthan is set out in the speciffiotions provided by Local Authorities.
Fundraising
The Charity has no fvndraising activities requiring disclosure under S162A of the Charities Act 2011.
Page 6

COMMUNITY FOSTER CARE
IA Company Limited by Guarantee
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Objectives and Activities
The objects ofthe Charty as amended on 30 July 2018 are..
O&JECTS
The Charity's objects, restricted specifically loi the public benefit, are..
(a) To operate a foslercare agency in the United Kingdom regaTding training and
approving Foster Carers in particular but nol exdusively from social and
economically deprived areas.
(b) To prowde relief lo children and young people in need and in parficular those
In the care of: or accommodated by, a local aulhority by:
(i)
providing them with, or othe￿[Se assisllng in the provision of: a
Flacement or placements In suitable accommodation and providing
them Viith, or assisling in the provision of. approtiriate carers with the
aim of providing them a stable family lrfe,. and
(if) providlng for their educalSon and eslabllshment in life_
(c) To promote and protecl the good health of children: young people, adults,
and their familie5 who are in need or who are socSalty and economically
disadvantaged in any way and in particular those who have been in the care
of, or accommodated by: a Local Aulhority by".
providing training, supporl and guidance.:
(li) providing them wiih, or othe￿iSe assisting in the piovislon of, a
placement or placements in suitable accommodation and providing
them with: 01 assisting in the provision of, appropriate carers with Ihe
aim of improving family life- and
(iii) providing for their education and establishment in life
(d) The relief of povety and in particular the assistance of children and aduRs
who have as children been in Local Authorlty care and their famli ies.
A key strand of the Community Foster Care approach is to develop longstanding relationships with communities
often disadvantsged communities. Potential foster carers are tsrgeted from all areas of the community,
induding socially and economically disadvantaged areas. Community Foster Care's approach has been to
develop the skills and social capitsl within these specific neighbourhoods, with a view to enabling families within
these communities to provide warm, stable homes to ¢hildren in need. This approach sees our interventions
building the knowledge and resources wthin these communities. We have introduced an innovative approach
to the recruitment of foster Carers.
Community Foster Care aims to provide..
A commitment to a child-centred approach
High-quality foster care in a family setting for children and young people
Respect for racial, cultural, and religious backgrounds of all children and young people
Care for the disability, gender, and sexuality of foster children during the matching process
24-hour support for foster carers
Carers who will respect ihe children's rights in their homes under the UN Convention on Children's Rights
and not administer corporal punishment to any child
Page 7

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A commitment to the ongoing learning and training of foster carers
A commitment to the ongoing learning and training of all Placement Support Workers and Social Workers
employed by Community Foster Care and all other support staff.
Business Planning
After considerable progress on our previous strategy (2019-2022), SLT, supported by the trustees and wider
staff team reviewed and began to implement a new strategy that was based on the success and leaming of the
previous one. Our new strategy continues to consider six threads. These are:
Fostering Better Outcomes
Talented Inspired People
Empowering Efficient Systems
Connecting Children with Families
Effective Use of Resources
Charty Viability.
Achievements and Perfomiance during 2024-2025
Placement numbers increased slighlly whilst the national picture continues to decline. Recruitment and
retention remain a key priority. At the yearend there were 33 approved families.
CFC delivered a range of activities and events. including Residentials, Christmas meals, activity days,
support groups and training.
Financial Review 2024-25
Total income.. £2,200,087 (2023-24: £2,369,737)
Total expenditure: £2,274,848 (2023-24: £2,429,457)
Deficit.. £74,761 (2023-24- £59,720)
Funds carried forward: £485,303 (2023-24: £560,064)
ves
me
ollc
The organisation doesn't currently have reserves capital to invest for the purposes of capitsl gain. The Trustees,
position is that if there is an excess of reserves this will be invested in furthering the charivs mission. During
the year, the Charity has opened new bank accounts to reap the reward of higher interest rates for the cash it
holds at the bank.
Reserves Poli
The Trustees conts-nue to examine the Charitys requirements for reserves considering the main risks to the
Charity on a yearly basis. We calculate for a combination of adverse events plus the fijnds needed for a
managed closedown. These reseNes are needed to meet the working capital requirements of the Charity, and
the Trustees are confident that at this level, they would be able to continue the current activities of the Charity in
the event of a significant drop in fvnding. Additionally, if Community Foster Care ceases to operate, the
additional reserves will ensure that children and young people enjoy a lengthy transition into their new
placements. This position was reviewed in May 2025.
At the end of the year, the reserves available to the Charty were c.£485k which is 2.40/0 lower than the ￿ndS
required by the reserves policy {£497K). The trustees are not concerned about this and seek to redress this in
the 2025126 year.
Page 8

COMMUNITY FOSTER CARE
IA Company Limited by Guarantee
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for the Future Periods
The charity has been operating within its strategic plan to drive the charity forward over the last three years.
Underpinned by a renewed belief in the charity's purpose and values, this strategy will guide the charity into
period of measured growth. Over the coming three years, the charity will prioritise-.
Carer recruitment
Developing the placement offer
Ensuring the website, marketing and communication strategy remain live and active
Responsibilities of the TNstees
The Trustees (also directors of Community Foster Care for purposes of Company lawl are responsible for
preparing the Trustees, Report and the financial statements per applicable law and the United Kingdom
Generally Accepted Accounting Practice (United Kingdom Accounting Standards).
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 the income and expenditure, of the charitable company for that period. In preparing these
financial statements, the Trustees are required to.
select suitsble accounting policies and then apply them consistently,.
observe the methods and principles in the Charities SORP.,
make judgments and estimates that are reasonable and prudent.,
state ￿ether 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 a going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The Trustees are responsible for ensuring that adequate accounting records are maintained that are sufficient
to show and explain Charity's transactions and disclose. with reasonable accuracy at any time, the financial
position of the Charity and enable them to ensure that the financial ststements comply with the Companies Act
2006. They are also responsible for safeguarding the assets ofthe Charity and ensuring their proper appli¢akn'on
is in accordance with Charity law, and hence, for taking reasonable steps to prevent and detect fraud and other
irregularities.
Members of the Board of Trustees
Members of the Board of Trustees, who are Directors for the purposes of company law and Trustees for the
purposes of Charity law, who served during the year and up to the date of this report are set out on page one of
this report.
In accordance with company law, as the Company's Directors, we certify that..
So far as we are aware, there is no relevant audit information of which the Company's auditors are
unaware; and
As the directors of the Company, we have taken all the steps that we ought to have taken to make
ourselves aware of any relevant audit information and establish that Charity's auditors are aware of this
information.
Auditor
Page 9

**COMMUNITY FOSTER CARE (A Company Limited by Guarantee)** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025** 

Byrd Link Audit & Accountancy Services Limited have expressed their willingness to continue in office as auditor. 

This report has been prepared in accordance with the Statement of Recommended Practice; Accounting and Reporting by Charities and in accordance with the special provisions of Section 415A of the Companies Act 2006 relating to small entities. 

A Truste and signed on its behalf by: 

**J** (Chair of Trustees) Date: \ ct \ \ I \ "2. _S_ 

Page 10 



COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE
Opinion
We have audited the financial statements of Community Foster Care (the 'charitable company,) for the year
ended 31 March 2025 thich comprise the Statement of Financial Activitie5, the Balance Sheet. the Statement
of Cash Flows and the related notes, including a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in Ihe UK
and Republic of Ireland, (United Kingdom GenerallyAccepted 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 2025 and of its
incoming resources and application of resources, including its income and expenditure for the year then
ended.,
have been properly prepared in accordance wth United Kingdom Generally Accepted Accounting
Practice., and
have been prepared in accordance wth the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS (UK)) and applicable
law. Our responsibilities under those standards are fvrther described in the Auditors, responsibilities for the audit
of the financial statements section of our report. We are independent of the charitable company in accordance
th the ethical requirements that are relevant to our audit of the financial statement5 in the United Kingdom,
including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtsined is
sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going Concem
In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not idenkn'fied any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.
Page11

COMMUNITY FOSTER CARE
IA Company Limited by Guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE
ICONTINUED)
Other inf0m￿tion
The other information comprises the information induded in the Annual Report other than the financial
statements and our Auditors, 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 information 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
misststement 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.
Opinion on other matters presGribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees, Report for the financial year for which the financial statements are
prepared is consistent wth the financial ststements.
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 our knowledge and understanding of the charitsble company and its environment obtained in the
course of the audit, we have not identified material misststements in the Trustees, Report.
We have nothing to report in respect of the following matters in relation to ￿lch Companies Act 2006 require5
us to report to you if, in our opinion..
adequate accounting records have not been kept, or retums adequate for our audit have not been
received 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.
Page 12

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE
(CONTINUED)
Responsibilities of tNstees
As explained more fvlly in the Trustees, Responsibilities Ststement, the Trustees (who are also the directors of
the charitable company for the purposes 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 Companls
ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to
cease operations, or have no realistic alternative but to do so.
Auditors. responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an Auditors, Report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line wth our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud is detailed below..
We identified and assessed the risks of material misststement within the financial statements from irregularities,
whether due to fraud or error, at the audit planning stsge and discussed these among the audit engagement
team. Discussions Mth management and those charged with governance around law5, regulations and
compliance were also undertaken at the audit planning stage. We then designed and performed audit
procedures in response to these identified risks. Such audit procedures include obtaining sufficient, appropriate
audit evidence to provide a basis for our audit opinion.
We obtained an understanding of the legal and regulatory frameworks within which the charitable company
operates, focusing on those laws and regulations that have a direct effect on material amount and disclosures
within the financial statements. The laws and regulations considered were the Companies Act 2006, Charities
Act 2011 together ￿th the Charities SORP (FRS102) and Ofsted. We have assessed the impact of any
breaches in these laws and regulations and considered ￿ether any such findings have a material impact on
the financial statements.
We also considered the systems and controls in place and the opportunities and incentives that may exist wthin
the charity for fraud or manipulation of these financial statements. We identified the key risks in relation to fraud
were management override of controls and income recognition. The audit procedures designed to respond to
these risks included sample testing on journals, review of key accounting estimates, discussion with
management, reviewing regulatory correspondence, legal expenditure review, and a review of Trustee meeting
minutes along with sample testing income streams from source documentaiton.
Our audit procedures, together wth our assessment of risks identified at planning, were transparent to the
¢harity and have been communicated to the Trustees throughout the audit as well as within the audit
engagement team.
Page13

## **COMMUNITY FOSTER CARE** 

## **(A Company Limited by Guarantee)** 

## **INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF COMMUNITY FOSTER CARE (CONTINUED)** 

Because of the inherent limitations of an audit, and the fact that audit procedures, whilst planned and performed in line with audit standards, test a sample of financial transacitons, there is an unavoidable risk that we will not detect all irregularities, including those leading to material misstatement in the financial statements, or non­ compliance with regulation. The risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as wel will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occuring du to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission, misrepresentation, or the override of internal controls. Ultimately, it is the responsibility of the Trustees for the prevention and detection of fraud and non-compliance. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: w.frc.org.uk/auditorsresponsiblllties. This description forms part of our Auditors' Report. 

## **Use of our report** 

This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. 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 Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed. 

## **Russel Byrd (Senior Statutory Auditor)** 

for and on behalf of **Byrd Link Audit & Accountancy Services Limited** 

Jessop Avenue 

Cheltenham 

Gloucestershire 

GL50 3SH 

Date: 27 November 2025 

Page 14 



COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUN
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
funds
2025
Total
funds
2025
Total
fvnds
2024
Note
Income from:
Donations and legacies
Charitable activities
16
2,183,046
2,941
14,085
15
2,183,046
2,941
14,085
2, 324,065
1,099
43,573
Investments
Other income
Total income
2,200,087
2,200,087
2, 369, 737
Expenditure on:
Charitable activities
2,274,848
2,274,848
2,429,457
Total expenditure
2,274,848
2,274,848
2, 429,457
Net movement in funds
174,7611
174,761)
(59, 720)
Reconciliation of funds:
Total fijnds brought forward
Net movement in funds
560,064
174,761)
560,064
174,761)
619,784
(59, 720)
Total funds carried fophiard
485,303
485,303
560, 064
The Ststement of Financial Activities indudes all gains and106ses recognised in the year.
The notes on pages 19 to 34 form part of these financial ststements.
Page15

COMMUNITY FOSTER CARE
IA Company Limited by Guarantee)
REGISTERED NUMBER: 03719101
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
Fixed assets
Tangible assets
13
6,240
72,340
6,240
12,340
Current assets
Debtors
Cash at bank and in hand
14
334,997
287,652
361, 719
346,296
622,649
708,015
Creditors: amounts falling due within one
year
15
<143,585)
(134,249)
Net current assets
479,064
573. 766
Total assets less current liabilities
485,304
586, 106
Creditors.. amounts falling due after more
than one year
16
(26,042)
Net assets excluding pension asset
485,304
560, 064
Total net assets
485,304
560, 064
Charity funds
Restricted funds
17
Unrestricted funds
17
485,304
560, 064
Total funds
485,304
560, 064
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the entity to obtain an audit for the year in question in accordance wth section
476 ofthe Companies Act 2006.
However, an audit is required in accordance wth section 144 of the Charities Act 2011.
The Trustees acknowledge their responsibilities for complying wth the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small Companies regime.
Page 16

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
REGISTERED NUMBER: 03719101
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
The fjnancial statements were approved and authorised for issue bythe Trustees and signed on their behalf by:
J Dwight
(Chair of Trustee
The notes on pages 19 to 34 form part of these ffinancial statements.
Page 17

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Cash flows from operating activities
Net cash used in operating activities
(60,541)
(53,200)
Cash flows from investing activities
Interest
Purchase of tangible fixed assets
Proceeds from sale of investments
Impairment of investment
2,941
(1,043)
1,099
(3, 004)
4,061
939
Net cash provided by investing activities
1,898
3,095
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning ofthe year
158,643)
346,295
(60,105)
396,400
Cash and cash equivalents at the end of the year
287,652
346,295
The notes on pages 19 to 34 form part ofthese financial statements
Page18

COMMUNITY FOSTER CARE
IA Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
General information
Community Foster Care is registered with the Charity Commission for England and Wales (registered
number 1084124). The Charity is a private company limited by guarantee registered in England and
Wales (registered number 03719101). Its registered and principal office is Unit A, 76 Kingsholm Road,
Gloucester, GL1 3BD.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Community Foster Care meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwse stated in the
relevant accounting policy.
2.2 Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that
no material uncertainties exist. The Trustees have considered the level of fvnds held and the
expected level of income and expenditure for 12 months from authorising these financial
statements. The budgeted income and expenditure is sufficient with the level of reserves for the
charity to be able to continue as a going concern.
The Charity has cash resources and no requirement for external funding. The Trustees have a
reasonable expectation that the Charity has adequate resources to continue in operational existence
for the foreseeable future.
The budgeted position foi the 2025-26 year is set at a small surplus, the Trustees believe
Community Foster Care's reserves position is strong enough to mitigate any ongoing risk to the
Charity.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its
re¢ognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income 15 received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the service.
Page19

COMMUNITY FOSTER CARE
IA Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (continued)
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic
benefit to a third paty, it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is classified by
activity. The costs of each activity are made up of the total of direct costs and shared costs,
induding support costs involved in undertaking each activty. Direct costs attributable to a single
activity are allocated directly to Ihat activity. Shared costs ￿lch contribute to more than one activity
and support costs which are not attributable to a single activty are apportioned belween those
activities on a basis consistent wth the use of resources. Central staff costs are allocated on the
basis oftime spent, and depreciation charges allocated on Ihe portion of the asset's use.
Expenditure on charitsble activities is incurred on directly undertaking the aclivities which fvrther the
Charty's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest receivable
Interest on ￿TrdS held on deposit is included when re￿1vable and the amount can be measured
reliably by the Charity; this is normally upon notification of the interest paid or payable by the
institution with whom the fvnds are deposited.
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £1,000 or more are capitalised and recognised when fvture economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are inits-ally recognised at cost. After recognrtion, under the cost model,
tangible fixed assets are measured at cost less accumulated depreciation and any accumulated
impairment losses. All costs incurred to bring a tangible fixed asset into its intended wor￿n9
condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tsngible fixed assets less their residual value
over their estimated useful lives.
Depreciation is provided on the following basis:
Office equipment
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
Page 20

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies Icontinued)
2.9 Liabilities and provisions
Liabilities are recognised ￿en there is an obligation at the Balance Sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the
amount ofthe settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value ofthose
amounts, discounted at the pre-tax discount rate that reflects the risks specific lo the liability. The
unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
2.10 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are inikn'ally recognised at transaction value and
subsequently measured at their setuement value with the exception of bank loans which are
subsequently measured at amortised cost using the effedive interest method.
2.11 Operating leases
Rentals paid under operating leases are charged to the Statement of Financial Activities on
straight-line basis over the lease term.
2.12 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Company to the fund in respect of the year.
2.13 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
fvrtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Restricted fvnds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such fvnds are charged against the specific fvnd. The aim and use of each restricted
nd is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 21

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Critical accounting estimates and areas of judgment
Preparation of the financial statements requires management to make significant judgements and
estimates. Estimates and judgments are conts-nually evaluated and are based on historical experience
and other factors. including expectations of fvture events that are believed to be reasonable under the
circumstances.
Critical accounting estimates and assumptions:
Useful economic lives of tangible fixed assets
The annual depreciation charge for the tangible fixed assets is sensitive to changes in the estimated
useful economic lives and residual values of the assets. The usefrjl economic lives and residual values
are amended when necessary to reflect current estimates, economic utilisation and the physical condition
of the assets.
See Note 13 for the carrying amount of tangible assets and Note 2.6 for the useful economic lives for
each class of asset.
Rebate accruals
The Charty has arrangements wth Local Authorities whereby rebates are awarded based on tumover
exceeding certain thresholds.
Any accrual for these rebates are calculated based on turnover using rebate percentages outlined wthin
the contract.
Income from donations and legacies
Unrestricted
funds
2025
Total
funds
2025
Total
fvnds
2024
Donations
15
Grants
15
Page 22

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activities
Unrestricted
funds
2025
Total
funds
2025
Total
fvnds
2024
Provision of foster care
Early Intervention Services
2,183,046
2,183,046
2,249,341
74, 724
2,183,046
2,183,046
2, 324, 065
Investment income
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Bank interest
2,941
2,941
1, 099
Other incoming resources
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Other income
14,085
14,085
43,573
Page 23

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2025
Total
2025
Total
2024
Provision of foster care
Early Intervention Services
2,274,848
2,274048
2,337,301
92,156
2,274,848
2,274048
2,429,457
Analysis of expenditure by activities
Activities
undertaken
directly
2025
Support
costs
2025
Total
funds
2025
Provision of foster care
1,667.013
607,836
2,274,849
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Provision of foster care
Early InteNention Services
1, 745,524
92,156
591.777
2,337,301
92,156
1,837,680
591, 777
2, 429,457
Page 24

COMMUNITY FOSTER CARE
IA Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure by activities Icontinued)
Analysis of direct costs
Early
Provision of Intervention
foster care
Services
Total
funds
2025
2025
2025
Staff costs
Foster carers. costs
487,715
1,027,257
18,517
28,614
4,644
4,250
71,653
2,235
864
487,715
1,027,257
18,517
28,614
4,644
4,250
71,653
2,235
864
624
9,679
1,454
1,484
812
7,211
Children's care and activities
Travel & Subsistence
staff training
Cleaning
Premises expenses
Printing, postage & stationery
Telephone
Social worker
Mis￿lIaneOUS
Subscriptions
Equipment maintenance
Recruitment
Advertising & promotion
624
9,679
1,454
1,484
812
7,211
1,667,013
1,667,013
Page 25

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure by activities (continued)
Analysis of direct COSt5 (continued
Early
Provision of Intervention
foster care
Setvices
2024
2024
Total
funds
2024
Staff costs
Foster carers, costs
Children's care and activities
Travel & Subsistence
staff training
Cleaning
Premises expenses
Printing, postage & stationery
Telephone
Miscellaneous
Subscriptions
Equipment maintenance
Recruitment
Advertising & promotion
479, 192
l.t37, 120
11,767
25,308
944
4,671
70,937
3,277
881
957
81,118
644
8,967
919
240
560,310
t, 737, 764
20.134
28,227
1,184
4,671
70,937
3,460
931
957
66
1, 141
8,678
1,221
189
50
66
1, 141
8,678
1,792
29
1, 745,525
92,156
1, 837,681
Page 26

COMMUNITY FOSTER CARE
IA Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure by activities (continued)
Analysis of support costs
Provision of
foster care
2025
Total
funds
2025
Total
funds
2024
Staff costs
Depreciation
Foster carers. costs
414,877
7,143
20,758
15,466
18,400
4,803
18,930
317
493
414,877
7,143
20,758
15,466
18,400
4,803
18,930
317
493
352,382
9, 525
26,122
14,758
18,201
8,386
25, 493
Insurance
Children's care and activities
Travel & Subsistence
Staff training
Premises Èxpenses
Printing, postage & stationery
Telephone
Legal, professional & accountancy
Mis¢ellaneous
Subscriptions
Equipment maintenance
Recruitment
Advertising & promotion
Accountsncy & Audit
342
11,086
12,081
5,577
47,512
5,004
15,195
10,194
11,086
12,081
5,577
47,512
5,004
15,195
10,194
12,478
13,038
5,255
46.578
2,194
46,564
70,458
607,836
607,836
591, 777
10. Auditors. remuneration
2025
2024
Fees payable to the Companvs auditor for the audit ofthe CoMpan￿S
annual accounts
7,280
7, 000
Fees payable to the Company's auditor in respect of..
All non-audit services not included above
2,075
1,995
Page 27

COMMUNITY FOSTER CARE
IA Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11. Staff costs
2025
2024
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
793,649
74,927
34,016
804,493
72, 989
35,210
902,S92
912,692
Redundancy payments totalling £nil were paid during the year ended 31 March 2025 {2024.' £9,171). This
expenditure is recognised in line with the expenditure accounting policy. £nil was owng at year end
(2024.. £nil).
The average number of persons employed by the Company during the year was as follows:
2025
2024
Senior staff
Other staff members
23
25
26
29
The number of employees whose employee beneffits (excluding employer pension costs) exceeded
£60,000 was:
2025
2024
In the band £60,001- £70,000
In the band £90,001- £100,000
In the band £110,001- £120,000
The remuneration of the key management personnel amounted to £267,791 (2024: £292,735). Key
management personnel are defined as the Chief Executive, Registered Manager, Business Development
Manager and Service Manager (Service Manager in the prior yeai only).
12. Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits f2024- £NIL).
During the year ended 31 March 2025, expenses totslling £NIL, were reimbursed or paid directly to
Trustee (2024- £148, paid to 1 Trustee, in relation to travel expenses)
Page 28

COMMUNITY FOSTER CARE
IA Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 202S
13. Tangible fixed assets
Office
equipment
Cost or valuation
At 1 April 2024
Additions
70.516
1,043
At 31 March 2025
71,559
Depreciation
At 1 April 2024
Charge for the year
58,176
7,143
At 31 March 2025
65,319
Net book value
At 31 March 2025
6,240
At 31 March 2024
12,340
14. Debtors
2025
2024
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
302,249
2,746
30,002
324, 987
9,186
27,546
334,997
361,719
Page 29

COMMUNITY FOSTER CARE
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
15. Creditors: Amounts falling due within one year
2025
2024
Bank overdrafts
Trade creditors
Other taxation and social securty
Pension fund loan payable
Other creditors
Accruals and deferred income
22
71,798
16,787
6,399
16,968
31,611
22
33, 020
19,716
6,075
15,958
59,458
143,585
134, 249
2025
2024
Deferred income at 1 April 2024
Resources deferred during the year
Amounts released from previous periods
135
8, 750
135
(8, 750)
{135)
Deferred income at 31 March 2024
735
Income was deferred in the prior year in respect of work to be Carried out in the 2024-25 financial year.
There is no deferred income at 31 March 2025.
16. Creditors: Amounts falling due after more than one year
2025
2024
Accruals and deferred income
26, 042
Page 30

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. Statement of funds
Statement of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Income Expenditure
Unrestricted funds
General Funds
560,064
2,200,088
12,274,848
485,304
Statement of funds - prior year
Balance at
31 March
2024
Balance at
l April 2023
Income Expenditure
Unrestricted funds
General Funds
619,784
2,369, 737 (2, 429,457)
560, 064
18. Summary of funds
Summary of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Income Expenditure
General funds
560,064
2,200,088
12,274,848)
485,304
Summary of funds - prior year
Balance at
31 March
2024
Balance at
l April 2023
Income Expenditure
General funds
619, 784
2,369, 737 (2, 429,457)
560,064
Page 31

COMMUNITY FOSTER CARE
IA Company Limited by Guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
19. Analysis of net assets between funds
Analysi5 of net asset5 betY￿en funds - current year
Unrestricted
funds
2025
Total
funds
2025
Tangible fixed assets
Current assets
Creditors due within one year
6,240
6,240
622,649
622,649
(143,585) 1143,585)
Total
485,304
485,304
Analysis of net assets between funds - prior year
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
12,340
12,340
708,015
708,075
(134, 249) (134,249)
(26, 042)
(26, 042)
Total
560, 064
560,064
Page 32

COMMUNITY FOSTER CARE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
20. Reconciliation of net movement in fund5 to net cash flow from operating activities
2025
2024
Net expendlture for the year (as per Ststement of Finan¢ial Activities)
<74,761)
(59, 720)
Adjustments for:
Depreciation charges
Interest
7,143
(2,941)
26,722
<16,706)
9,525
(1,099)
35,770
(37,616)
Decrease in debtors
Decrease in creditors
Difference due to rounding
Net cash used in operating activities
(60,641
(53,200)
21. Analysis of cash and cash equivalents
2025
2024
Cash in hand
287,652
346,295
Totsl cash and cash equivalenls
287,652
346, 295
22. Analysis of changes in net debt
At 1 April
2024 Cash flows
At 31 March
2025
Cash at bank and in hand
Bank overdrafts repayable on demand
Debt due wthin 1 year
346,296
(22)
16,075)
(58,644)
287,652
122
16,399)
{324)
340,199
{58,968)
281.231
Page 33

COMMUNI￿ FOSTER CARE
IA Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
23. Pension commitments
The Charity operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the Charity in an independently administered fund. The pension Cost charge
represents contributions payable by the Charity to the defined contribution scheme fund and amounted to
£34,016 (2024: £35,210). Contributions totalling £6,399 (2024: £5,857) were payable to the fvnd at the
balance sheet date and are included within creditors.
24. Operating lease commitments
At 31 March 2025 the Company had commitments to make fvbjre minimum lease payments under non-
cancellable operating leases as follows:
2025
2024
Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years
43,212
143,852
151,143
18,980
8,495
338,207
27,475
The following lease payments have been recognised as an expense in the Statement of Financial
Activities:
2025
2024
Operating lease rentals
46,371
41,070
25. Related party transactions
During the year, Trustee M Straton was paid £6,426 (2024.. £5,901) in relation to her work as Agency
Decision Maker. £Nil12024'. £3,045) remained payable at year end.
During the year, Trustee J Jansen was paid £507 (2024: £617) in relation to her work as an Independent
Panel Member. £Nil (2024.. £Nil) remained payable at year end.
Page 34