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2025-03-31-accounts

Registered Charity no. 1088491 / Limited Company no. 4243987

ANNUAL REPORT 1[st] April 2024

To

31[st] March 2025

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Contents

• Agenda Page 3 • Company Administrative Details Page 4 • Minutes of Last Meeting Page 5-7 • Photographs Page 8 • Annual Accounts Page 9-22 • Fundraising Page 23 • Staff Page 24 • Trustees Page 25 • Chief Officers Report Page 26-27

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Agenda

Annual General Meeting

Thursday 2[nd] October 2025 at 2pm

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Company Administrative Details

Charity Name: East Radnorshire Care Limited Charity Registration: 1088491 Company Registration: 4243987 Registered Office: Scottleton Street Presteigne Powys LD8 2BL Trustees: Roger Curtis Chairman Deb Edwards Vice Chairman Dilwyn Price Lynne Owens Beverley Baynham Brian Bridges Angela Yates Andre Van Hauls Treasurer: Beverley Baynham Independent Examiners: Mid Wales Accountants Ltd The Old Town Hall Temple Street Llandrindod Wells Powys LD1 5DL Bankers: HSBC 1 Broad Street Leominster Herefordshire HR6 8BU

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Minutes of the Last Meeting

East Radnorshire Care Registered Charity Number: 1088491

Minutes of Annual General Meeting Thursday 7[th] September 2024

Chairman’s Welcome

Minutes of Last Meeting:

Chairman’s Report

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Treasurer’s Report

The income of the charity is made up of funding from Powys County Council, fundraising, donations and contributions for services received, such as Meals on Wheels, Lunch Club, Bathing, Premises Hire, etc.

Home Support remains free of charge for use as agreed with Powys County Council and as a result they provided £130,000 of funding for the service. This covers most of the annual cost to run the service, with the charity making up the shortfall.

Fundraising was successful throughout the period, and without the support and generosity of the local community we would be unable to continue.

I would like to give special thanks to all those members of the local community who have given donations, local companies, individuals, and Presteigne & Norton Town Council who have supported us throughout the year.

Chief Officer’s Report

Beverley was pleased to announce grant funding had been awarded for £46,000 from PAVO to purchase a new wheelchair accessible electric car and in install an EV charger on the building.

Re-Election of Trustees

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Any Other Business

Roger formally closed the AGM at 7.50pm and invited all for light refreshments.

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East Radnorshire Care" 0154 Y.

Annual Accounts

East Radnorshire Care Limited Report of the Directors and Trustees For the Year Ended 31st March 2025

Organisational Structure

East Radnorshire Care Limited is governed by its Trustee Board which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of East Radnorshire Care and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet as a minimum quarterly and delegate the day-to-day operation of the organisation to senior management. A register of members’ interests is maintained at the registered office and is available to the public.

Related Parties

The charity co-operates and liaises with a number of other services, local charities and social services departments on behalf of clients. Where one of the trustees holds the position of trustee/director of another charity they may be involved in discussions regarding that other charity but not in the ultimate decision-making process.

Major risks

East Radnorshire Care Limited has worked on a Corporate Risk Management exercise. A risk management strategy and risk register were agreed by the Trustee Board. The Trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigate those risks. To that end East Radnorshire Care is continually monitoring and managing its risk, reviewing the corporate risk register and ensuring action plans are in place to mitigate its key risks.

Included in external risks is that of the loss of funding. The effects of this have been minimised by the procedures in place, which have resulted in funding being secured from a variety of sources. The charity continues to seek to diversify its funding sources. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are reviewed annually to ensure that they still meet the needs of the charity.

OBJECTIVES AND ACTIVITIES

Objects

The charity is constituted as a company limited by guarantee and governed by a memorandum and articles of association.

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Aims, Objectives, Strategies and Activities for the Year

The Charity’s objectives remain to support vulnerable adults.

However, the way in which we support people changed and evolved during the pandemic.

Day Care ceased in March 2020 due to it being unsafe to continue due to Covid-19. Day Care has not yet restarted despite the charity’s best efforts to negotiate with Powys County Council for funding. Unfortunately, we were unable to open throughout the accounting period.

However, the service has adapted and evolved to meet the need of the community and provided services that were essential in times of isolation.

Home support was originally set up as a pilot project in January 2018 and was at that time fully funded by Powys County Council. Funding is now received via contracted grant funding agreed on an annual basis and further funds are invested by the charity to run the services. Home Support blended seamlessly into the charity and now forms the core business activity.

The Day Centre service was unable to open, and negotiations are taking place with Powys County Council as to when services can resume. Without the agreed funding we cannot open a day centre.

However, we have continued to grow other services and throughout the year have provided a meals on wheels delivery service, lunch club, bathing service, prescription delivery, telephone monitoring calls, essential/emergency shopping, support with benefits, transport to appointments and general support where we can.

As a charity East Radnorshire Care is able to attract and apply for funding to enhance its activities.

The trustees met regularly to manage the company’s affairs and its fundraising initiatives.

The staff manage the day-to-day activity of the charity.

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ACHIEVEMENTS AND PERFORMANCE

Charitable Activities

The charity provided the Home Support service free of charge. The Day Centre was unable to open.

Fundraising Activities

Total income for the year was £269,254 an increase of £45,674 on 2023/2024.

Factors Affecting the Achievement of Objectives

In order to strengthen the effectiveness of its services, the charity has continued to develop partnerships with other agencies and businesses. East Radnorshire Care Limited works in partnership through referrals with many organisations in the Private, Statutory and Voluntary Sectors.

Over the last year we have continued to deliver outstanding quality services, supporting our vulnerable service users with their range of needs, some complex others simpler.

Funding as always is an issue, and we continue to work closely with Powys County Council to negotiate a longer-term viable contract. As well as continuing to fundraise locally and apply to grant awarding bodies.

East Radnor Home Support was funded by Powys County Council via RIF Grant Funding and top-up funding from charity funds in order to fully fund the service.

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FINANCIAL REVIEW

Financial Position

Incoming resources in the year were £269,254 (2022/2023 £223,580). Of this £113,000 (2023/2024 £113,000) related to project restricted activities.

Reserves Policy

Previously, East Radnorshire Care Limited was required to ensure that free monies are available in each financial year to meet a reasonably foreseeable contingency. During this financial climate, the charity will take all necessary steps to ensure that the charity provides a best value of service. Three months running costs of the charity are allocated reserves if winding up was required. See page 21 – Note 13.

Principle Funding Sources

The Directors extend their gratitude for the many generous donations we have received in the year. Without the generosity of these gifts the centre would not be able to continue its valuable work.

Funds in Deficit

No funds were in deficit at the balance sheet date.

Investment Policy

As required in its Memorandum paragraph 4.15, in furtherance of its objects, and for no other purposes, the Company has the power to invest the monies of the Company not immediately required for its purposes in or upon such investments, securities or property as may be thought fit, subject nevertheless to such conditions and such consents as may for the time being, be imposed or required by law.

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FUTURE PLANS

The most important future plan is to secure funding for Home Support. Ther service has proved its value to the community and its users, and we need to now secure long-term funding in order to plan and improve the offer.

The future is unclear regarding the provision of day care due to a lack of funding from Powys County Council and a lack of clarity as to where the future of day care lies. The charity must look at other care services that may be provided.

Diversifying and responding to current needs in the care sector is a priority for the coming year. Securing long term core funding is a priority for the service, to offer stability for the staff and service users. We will continue to work closely with Powys County Council Social Services Department to establish what services they would like to buy in from us. The Home Support Project has progressed well, and we look to continue to expand and develop this service and to secure long term funding.

DIRECTORS’RESPONSIBILITIES

Company Law and Charity Law require the Directors to prepare financial statements for each financial year, which give a true and fair view of the of East Radnorshire Care Limited and of the surplus or deficit for that period. In preparing those financial statements, the Directors are required to: -

The Directors are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of East Radnorshire Care Limited and to enable them to ensure that the financial statements comply with the Companies Act, 2006.

The Directors are responsible for ensuring that the company maintains an adequate system of internal control designed to provide reasonable assurance that assets are safeguarded against material loss or unauthorised use and to prevent and detect fraud and other irregularities.

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 the Companies Act 2006 relating to small companies.

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Independent Examiners Report to the Directors of East Radnorshire Care Limited

I report on the accounts of East Radnorshire Care Limited for the year ended 31st March 2025 which are set out on pages 11 to 20.

Respective responsibilities of directors and examiner.

The directors of East Radnorshire Care Limited are responsible for the preparation of the accounts. The directors consider that an audit is not required for this year under section 144 of The Charities Act 2011 (“the Charities Act) and that an independent examination is needed. The charity’s gross income does not exceed £250,000.

It is my responsibility to:

Basis of Independent Examiners Report

My examination was carried out in accordance with the general Directions given by the Charity Commissioners.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from you as directors concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out on the statement below.

Independent Examiners Statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mid Wales Accountants Ltd 22[nd] July 2025

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Statement of financial activities for the year ended 31/03/25 Incorporating the Income and Expenditure Account

Note
Unrestricte
d funds
Restricted
funds
Develop
ment
Fund
Total funds
2025
£
£
£
£
Income and Endowments from
1b
Income from donations and legacies
2a
4,775
4,775
Income from other trading activities
2b
1,080
1,080
Income from investments
2c
156
156
Income from charitable activities
3
150,244
113,000
263,244
4
-
Total income and endowments
156,254
113,000
-
269,254
Expenditure on
Expenditure on Raising funds
5
Expenditure on Charitable activities
5
123,044
115,000
238,044
Total Expenditure
5
123,044
115,000
-
238,044
Net income/(expenditure)
6
33,210
(2,000)
-
31,210
Transfers between funds
-
-
-
-
Net movement in funds for the year
33,210
(2,000)
-
31,210
Balances brought forward 2024
12
146,643
30,928
-
177,571
Balances carried forward 2025
12
179,853
28,928
-
208,781
There are no recognised gains or losses in the year, other than those included in the
statement of financial activities.
Total funds
2025
£
4,775
1,080
156
263,244
-
Total funds
2024
£
5,019
1,035
640
216,886
-
269,254 223,580
238,044 228,554
238,044 228,554
31,210
-
(4,974)
-
31,210
177,571
(4,974)
182,545
208,781 177,571

All activities derive from continuing operations.

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Balance Sheet as at 31st March 2025

Note
Fixed Assets
Tangible Fixed Assets
8
Current Assets
Debtors
9
Cash at bank and in hand
Creditors - amounts falling due
within one year
10
Net Current Assets
Net assets
Represented by:
Funds of the Charity
Unrestricted funds
Accumulated fund
Designated funds
Restricted Funds
13
Unrestricted
Restricted
Total
Funds
Funds
2025
£
38,808
-
38,808
1,654
-
1,654
143,438
28,928
172,366
145,092
28,928
174,020
4,047
-
4,047
141,045
28,928
169,973
179,853
28,928
208,781
119,853
119,853
60,000
60,000
28,928
28,928
179,853
28,928
208,781
2024
£
11,751
3,299
167,976
171,275
5,455
165,820
177,571
86,643
60,000
30,928
177,571

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to company’s subject to the small company’s regime.

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section

477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

accordance with section 476; and

to accounting records and the preparation of accounts.

The financial statements were approved by the Board on 22[nd] July 2025 and signed on their behalf by: -

__ B J Baynham_ _____ERC Director & Treasurer

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Notes to the financial statements for the year ended 31st March 2025

2 Income and endowments

a
Donations & legacies
Donations
Fund Raising
Gift Aid
b
Income from Hire Charges
Local Community Groups
c
Income from investments
Bank Interest received
3 Income from Charitable Activities
Income
4 Other Income
Profit on disposal of fixed assets
Unrestricted
£
4,775
-
4,775
1,080
1,080
156
Unrestricted
£
150,244
150,244
Unrestricted
£
-
Restricted
£
-
-
2025 Total
£
4,775
-
-
4,775
1,080
2024
£
5,019
5,019
1,035
-
-
1,080
-
1,035
-
Restricted
£
113,000
113,000
Restricted
£
-
156
2025 Total
£
263,244
263,244
2025 Total
£
-
640
2024
£
216,886
216,886
2024
£
-

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Notes to the financial statements for the year ended 31st March 2025

5 Total expenditure on

Staff Costs
Pension
Premises Costs and Equipment
Transport Costs
Meals & Other Services
Office Costs
Insurance
Staff training
Advertising
Misc staff expenses
P&L on Disposal Mini Bus
Depreciation
Total
Governance costs
Resources Expended
Direct
Charitable
activities
£
164,663
7,866
20,364
8,599
9,003
7,506
3,638
1,186
495
518
9,883
233,722
4,322
238,044
2025
Total
£
164,663
7,866
20,364
8,599
9,003
7,506
3,638
1,186
495
518
-
9,883
233,722
4,322
238,044
2024
Total
£
153,841
6,940
22,234
7,886
16,173
9,543
3,482
913
476
127
3,022
224,637
3,917
228,552

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Notes to the financial statements for the year ended 31st March 2025

6 Net income/(expenditure)

This is stated after charging:
Depreciation
Amortisation
Auditors' remuneration
Audit services
Consultancy work
2025
£
9,883
-
-
2024
£
3,022
-
-

7 Information regarding Directors and Employees

Information regarding Directors and Employees
Wages and salaries
Pension costs
The average number of employees, analysed by function was:
Charitable purposes
Fundraising & publicity
Management and administration of charity
2025
£
164,663
7,866
172,529
2025
11
2024
£
153,841
6,940
160,781
2024
10
11 10

No employee received remuneration of more than £50,000.

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Notes to the financial statements for the year ended 31st March 2025

Equipment Vehicles Building
£
£
Cost
At 01/04/24
21,899
36,980
17,881
Additions
36,940
Disposals
At 31/03/25
21,899
73,920
17,881
Depreciation
At 01/04/24
21718
25,410
17,881
Charge for the year
181
9,702
Disposals
21,899
35,112
17,881
NBV 2025
0
38,808
0
NBV 2024
181
11,570
0
9 Debtors
2025
£
Trade debtors
1,654
1,654
10 Creditors - amounts falling due within one year
2025
£
Trade creditors
3,189
Accruals
858
4,047
Total
£
76,760
36,940
0
113,700
65,009
9,883
0
74,892
38,808
11,751
2024
£
3,299
3,299
2024
£
4,603
852
5,455

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Notes to the financial statements for the year ended 31st March 2025

Analysis of net assets between funds
General
Designated
Funds
Funds
£
£
Tangible Fixed Assets
38,808
Current Assets
85,092
60,000
Current Liabilities
(4,047)
Net Assets
119,853
60,000
Movement in funds
At 1 April
Incoming
2024
Resources
£
£
Restricted Funds
-
-
Powys County Council
30,928
113,000
Total Restricted Funds
30,928
113,000
Unrestricted Funds
Designated fund
60,000
General funds
119,853
Total unrestricted funds
179,853
-
Total funds
210,781
113,000
Restricted
Funds
£
-
28,928
-
28,928
Outgoing
Resources
£
115,000
Total
Funds
38,808
174,020
(4,047)
208,781
At 31 March
2025
£
-
28,928
-
115,000 28,928
-
60,000
119,853
- 179,853
115,000 208,781

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Notes to the financial statements for the year ended 31st March 2025

Purposes of restricted funds

A designated fund for redundancy and winding up costs is in place with a balance of £30,000 .

A designated fund also exists for equipment purchases with a balance of £30,000. This includes items such as replacing an accessible minibus or large pieces of specialist care equipment.

Therefore £60,000 of charity finances are ring-fenced and cannot be seen as free reserves.

East Radnorshire Care Limited is the overarching name of the organisation, incorporating East Radnorshire Day Centre & East Radnor Home Support. In house management accounts are produced to show income & expenditure for each service and any other services it may offer.

Mrs Beverley Baynham – Chief Officer East Radnorshire Day Centre

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Focus on Fundraising

To ensure the charity continues to run we rely on the goodwill of local people, groups & organisations making donations.

There are far too many people to thank individually, and we would probably miss someone, but thank you to everyone who has donated, we really do appreciate it.

There are various ways we are trying to raise funds and below is an example of how you can get involved and support your local Day Centre.

Powys Lotto

Powys Lotto is an exciting weekly lottery that raises money for good causes in Powys. Play the lottery, support East Radnorshire Care - it’s that simple!

Tickets for the lottery cost just £1 per week. Each ticket has a 1 in 50 chance to win a prize each week, with a top prize of £25,000! The draw takes place every Saturday and a 6-digit winning combination will be picked. Match all 6 and you win the JACKPOT! Smaller prizes of £10 & £25 are won each week. From every £1 ticket you buy, 50p will come direct to East Radnorshire Day Centre and 10p to other local good causes in Powys and to improving the community. To sign up please visit www.PowysLotto.com

Printer Ink for Recycling

We are also able to raise funds by recycling printer cartridges, which not only helps us to raise funds but is also good for the environment.

To recycle your ink, you can drop the cartridges into the Day Centre, or we can supply you with prepaid envelopes that you just fill, and post and the money is credited to our account.

Special Occasion Donations

If you are planning a special occasion like a birthday or anniversary but you don’t really want gifts you could consider asking for donations to help the Day Centre instead?

Legacy Gift in Your Will

A legacy gift is a planned future gift that designates some part of an individual's estate as a donation to a charity like East Radnorshire Care.

For further information please speak to Beverley

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Staff Members

As of 31[st] March 2025

Beverley Baynham - Chief Officer Sharon Owen - Home Support Senior & On Call Caroline Williams - Home Support Staff & On Call Sharon Francis - Home Support Staff & On Call Carol Jones - Cook Andrew Edwards - Bus Driver Ron Emmens - Maintenance Hannah Morgan - Bathing Kimberley Coles - Assistant to CO

Margaret Lloyd has been helping on Thursdays at Lunch Club.

We have also welcomed students from Ludlow College who have been a great assistance. Thank you Charlotte & Menna.

Andrew Edwards retired from his position 31[st] August 2025. We thank Andrew for his service.

New Staff:

Currently looking for Minibus Driver.

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Trustees 2024/25

Roger Curtis - has served as a trustee since 2013 and was elected chairman in 2019. Having been a director of a publishing company in Cambridgeshire, a manager of a small IT company and then for fifteen years the manager responsible for fundraising and publicity at a charitable hospice in Bury St Edmunds. He is passionate about charities generally and ERC in particular. He is also involved as a volunteer with other community organisations.

Dilwyn Price – became a Trustee in 2015 to ensure the future of the Day Centre for service users and to enable their family/carers to be able to have respite.

Deborah Edwards - has been involved volunteering one way of another in the East Radnorshire District since a child. Before we had the buses, I worked for the local taxi company transporting everyone to the centre. First-hand over the years through friends & family I've seen what a brilliant place the centre is. We need this amazing facility within East Radnorshire. Now & in the future, and if being a trustee helps this valuable service to keep going for those who need it, then I am delighted to be able to help.

Beverley Baynham – became a Trustee in 2019 and has been employed at the Day Centre since 2001. The future of the Centre is at the forefront of everything Beverley does. She is passionate & committed to ensuring the Centre is adequately funded and is always looking at new services we may be able to offer.

Lynne Owens – became a Trustee in the Autumn of 2020. A retired teacher Lynne has volunteered with many community groups throughout the years.

Brian Bridges – Brian joined in May 2021, after moving to the area. He volunteered at various charities where he lived previously.

Angela Yates – Angela joined the Committee to represent the Old Radnor Community Council area.

Andre Van Hauls – Andre joined as Presteigne & Norton Town Councils representative in May 2022 and became a Trustee in 2024.

Community Representatives 2024/25

Jonathon Prothero – Jonathon joined as Llangunllo Community Councils representative in October 2023. Jonathon is not a Trustee and attends meetings as a community rep.

If you are interested in becoming a Trustee or a Community Representative, please speak to one of our current Trustees.

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Chief Officers Report

It doesn’t seem long since we were holding our last AGM, but twelve months have passed and would like to take this opportunity to let you know what we have been doing over the last year and also to update you on some upcoming exciting plans that we hope to be able to fulfil.

The year has been filled with the usual stresses of contract negotiations and have we got enough money to do all the things we want to! Thankfully Powys County Council were successfully awarded RIF Funding for Home Support. This in turn is awarded to us in the form of a grant. The plan is that this grant covers the cost of the service but for us at East Radnor it does not, and we must find ways of securing further income. We are almost a victim of our own success! With 331 members signed up to Home Support.

During the year East Radnor Home Support delivered 12,298 scheduled interventions.

There were 607 emergency callouts (in and out of hours) throughout the year.

This is on average 51 every month and 12 every week

68% of emergency callouts were out of hours.

52% of all emergency callouts avoided more intensive/specialist interventions

48% meant there was no need to call ambulance services

41% of emergency callouts were due to a fall

7% of emergency callouts were to provide practical assistance

3% required personal care and support

12% of emergency callouts were at the request of the Care line provider who could not speak with or contact a member when their alarm was set off. Most of these callouts were a false alarm.

In total there was £223,340.00 cost avoidances identified. Of these £131,897.00 is social care cost avoidances and £91,391.00 health care cost avoidances.

All this work is delivered by a small, dedicated team of staff.

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Further to all the work Home Support carries out we are also running a very successful meals on wheels lunch delivery service Monday to Friday, lunch club on Mondays & Thursday and a bathing service on Wednesdays.

Delicious home cooked meals are prepared daily and delivered to people at home. A 4-weekly menu is provided, and people can order meals as and when they wish.

Lunch Club is run alongside the meals to provide a social occasion where people can meet and chat over lunch. Transport is provided to those who require it. We have also been on a day trip to the Old Railway Line Garden Centre and a trip to Elan Vally is planned for the Autumn.

If anyone is interested in attending lunch club or having meals delivered at home, please speak to a member of staff.

Unfortunately, our building hasn’t fared as well and we find ourselves in need of some remedial works, namely to the roof and the heating system. Following discussions with statutory providers we are preparing a bid to completely transform the Old School with major renovations to bring the building into a more fit for purpose state of the art facility, obviously respecting the history of the building at the same time. This will only be achievable through grant funding.

We are extremely grateful to all the local organisations and people who have so very kindly made donations throughout the year. Without their support we would not be able to continue offering as many services as we do.

Overall, we have enjoyed much success and we look to the future with positivity.

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East Radnorshire Care Limited

Financial Statements For the year ended 31st March 2025

Registered Charity No. 1088491 Company No. 4243987

East Radnorshire Care Limited

Financial Statements For the year ended 31st March 2025 CONTENTS

Report of the Directors and Trustees 3-10
Independent Examiners’ Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Accounts 14-21

2

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

The Trustees (who are also the Directors for the purpose of Company Law) have pleasure in presenting their annual report and the audited financial statements for the year ended 31st March 2025. The provisions of the Statement of Recommended Practice “Accounting and Reporting by Charities” (Charities SORP (FRS 102)) effective 1 January 2015, have been adopted in preparing the annual report and financial statements of the charity.

1. REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name: East Radnorshire Care Limited Charity Registration: 1088491 Company Registration: 4243987 Registered Office: Scottleton Street Presteigne Powys LD8 2BL Independent Examiners: Mid Wales Accountants Ltd 35 High Street Builth Wells Powys LD2 3DL

3

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

The following people were directors and officers of the charity on the date of approval of the report:

report:
DATE DATE
DIRECTORS/ TRUSTEES ROLE ELECTED BY ELECTED RESIGNED
Dilwyn Price Director 2012
Deborah Edwards Director 2018
Roger Curtis Director 2018
Beverley Baynham
Director
2018
Brian Bridges Director 2019
Lynne Owens Director 2021
Andre Van Hauls Director 2024
Angela Yates Director 2022

2. STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

East Radnorshire Care Limited is a registered charity and a company limited by guarantee. The maximum liability of each member is limited to ten pounds. As of 31st March 2025 the company had 8 members. East Radnorshire Care is governed by its Memorandum and Articles of Association.

The charity offers services to older members of the community of East Radnor. Run under the umbrella of East Radnorshire Care Limited is East Radnor Home Support & East Radnorshire Day Centre.

East Radnor Home Support offers practical low-level assistance on day-to-day matters and provides a 24-hour rapid response to emergencies. This emergency service operates throughout the year with on call staff.

East Radnorshire Day Centre was incorporated as a Company Limited by Guarantee on 18 September 2002. The charity commenced operations in 1996. The Day Centre has been closed throughout the accounting period and has been so; since March 2020 due to the Covid-19 pandemic.

The company name was changed on 24[th] May 2021 from East Radnorshire Day Centre to East Radnorshire Care Limited to reflect the different services offered.

4

Recruitment, Appointment of Trustees

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006.

The trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small company’s regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (2016)

Induction of Trustees

Newly appointed Trustees are provided with a comprehensive induction to East Radnorshire Care through the provision of training courses and mentoring by established trustees.

5

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

Organisational Structure

East Radnorshire Care Limited is governed by its Trustee Board which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of East Radnorshire Care and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet as a minimum quarterly and delegate the day-to-day operation of the organisation to senior management. A register of members’ interests is maintained at the registered office and is available to the public.

Related Parties

The charity co-operates and liaises with a number of other services, local charities and social services departments on behalf of clients. Where one of the trustees holds the position of trustee/director of another charity they may be involved in discussions regarding that other charity but not in the ultimate decision-making process.

Major risks

East Radnorshire Care Limited has worked on a Corporate Risk Management exercise. A risk management strategy and risk register were agreed by the Trustee Board. The Trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigate those risks. To that end East Radnorshire Care is continually monitoring and managing its risk, reviewing the corporate risk register and ensuring action plans are in place to mitigate its key risks.

Included in external risks is that of the loss of funding. The effects of this have been minimised by the procedures in place, which have resulted in funding being secured from a variety of sources. The charity continues to seek to diversify its funding sources. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are reviewed annually to ensure that they still meet the needs of the charity.

3. OBJECTIVES AND ACTIVITIES

Objects

The charity is constituted as a company limited by guarantee and governed by a memorandum and articles of association.

6

East Radnorshire Care Limited Report of the Directors and Trustees

For the Year Ended 31st March 2025

Aims, Objectives, Strategies and Activities for the Year

The Charity’s objectives remain to support vulnerable adults.

However, the way in which we support people changed and evolved during the pandemic.

Day Care ceased in March 2020 due to it being unsafe to continue due to Covid-19. Day Care has not yet restarted despite the charities best efforts to negotiate with Powys County Council for funding. Unfortunately, we were unable to open throughout the accounting period.

However, the service has adapted and evolved to meet the need of the community and provided services that were essential in times of isolation.

Home support was originally set up as a pilot project in January 2018 and was fully funded by Powys County Council. Funding is now received via contracted grant funding agreed on an annual basis. The service blended seamlessly into the charity and now forms the core business activity.

The Day Centre service was unable to open, and negotiations are taking place with Powys County Council as to when services can resume. Without the agreed funding we cannot open a day centre.

However, we have continued to grow other services and throughout the year have provided a meals on wheels delivery service, lunch club, bathing service, prescription delivery, telephone monitoring calls, essential/emergency shopping, support with benefits, transport to appointments and general support where we can.

The trustees met regularly to manage the company’s affairs and its fundraising initiatives.

The staff manage the day-to-day activity of the charity.

7

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

4. ACHIEVEMENTS AND PERFORMANCE

Charitable Activities

The charity provided the Home Support service free of charge. The Day Centre was unable to open.

Fundraising Activities

Total income for the year was £269,254 an increase of £45,674 on 2023/2024.

Factors Affecting the Achievement of Objectives

In order to strengthen the effectiveness of its services, the charity has continued to develop partnerships with other agencies and businesses. East Radnorshire Care Limited works in partnership through referrals with many organisations in the Private, Statutory and Voluntary Sectors.

Over the last year we have continued to deliver outstanding quality services, supporting our vulnerable service users with their range of needs, some complex others simpler.

Funding as always is an issue, and we continue to work closely with Powys County Council to negotiate a longer-term viable contract. As well as continuing to fundraise locally and apply to grant awarding bodies.

East Radnor Home Support was funded by Powys County Council via RIF Grant Funding and top-up funding from charity funds in order to fully fund the service.

8

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

5. FINANCIAL REVIEW

Financial Position

Incoming resources in the year were £269,254 (2022/2023 £223,580). Of this £113,000 (2023/2024 £113,000) related to project restricted activities.

Reserves Policy

Previously, East Radnorshire Care Limited was required to ensure that free monies are available in each financial year to meet a reasonably foreseeable contingency. During this financial climate, the charity will take all necessary steps to ensure that the charity provides a best value of service. Three months running costs of the charity are allocated reserves if winding up was required. See page 21 – Note 13.

Principle Funding Sources

The Directors extend their gratitude for the many generous donations we have received in the year. Without the generosity of these gifts the centre would not be able to continue its valuable work.

Funds in Deficit

No funds were in deficit at the balance sheet date.

Investment Policy

As required in its Memorandum paragraph 4.15, in furtherance of its objects, and for no other purposes, the Company has the power to invest the monies of the Company not immediately required for its purposes in or upon such investments, securities or property as may be thought fit, subject nevertheless to such conditions and such consents as may for the time being, be imposed or required by law.

9

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

6. FUTURE PLANS

The most important future plan is to secure funding for Home Support. Ther service has proved its value to the community and its users, and we need to now secure long-term funding in order to plan and improve the offer.

The future is unclear regarding the provision of day care due to a lack of funding from Powys County Council and a lack of clarity as to where the future of day care lies. The charity must look at other care services that may be provided.

Diversifying and responding to current needs in the care sector is a priority for the coming year. Securing long term core funding is a priority for the service, to offer stability for the staff and service users. We will continue to work closely with Powys County Council Social Services Department to establish what services they would like to buy in from us. The Home Support Project has progressed well, and we look to continue to expand and develop this service and to secure long term funding.

7. DIRECTORS’RESPONSIBILITIES

Company Law and Charity Law require the Directors to prepare financial statements for each financial year, which give a true and fair view of the of East Radnorshire Care Limited and of the surplus or deficit for that period. In preparing those financial statements, the Directors are required to: -

The Directors are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of East Radnorshire Care Limited and to enable them to ensure that the financial statements comply with the Companies Act, 2006.

The Directors are responsible for ensuring that the company maintains an adequate system of internal control designed to provide reasonable assurance that assets are safeguarded against material loss or unauthorised use and to prevent and detect fraud and other irregularities.

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 the Companies Act 2006 relating to small companies.

………………………….ERC Chairman 22[nd] July 2025

10

Independent Examiners Report to the Directors of East Radnorshire Care Limited

I report on the accounts of East Radnorshire Care Limited for the year ended 31st March 2025 which are set out on pages 11 to 20.

Respective responsibilities of directors and examiner.

The directors of East Radnorshire Care Limited are responsible for the preparation of the accounts. The directors consider that an audit is not required for this year under section 144 of The Charities Act 2011 (“the Charities Act) and that an independent examination is needed. The charity’s gross income does not exceed £250,000.

It is my responsibility to:

Basis of Independent Examiners Report

My examination was carried out in accordance with the general Directions given by the Charity Commissioners.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from you as directors concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out on the statement below.

Independent Examiners Statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mid Wales Accountants Ltd 22[nd] July 2025

East Radnorshire Care Limited

11

Statement of financial activities for the year ended 31/03/25

Incorporating the Income and Expenditure Account

Note
Income and Endowments from
1b
Income from donations and legacies
2a
Income from other trading activities
2b
Income from investments
2c
Income from charitable activities
3
4
Total income and endowments
Expenditure on
Expenditure on Raising funds
5
Expenditure on Charitable activities
5
Total Expenditure
5
Net income/(expenditure)
6
Transfers between funds
Net movement in funds for the year
Balances brought forward 2024
12
Balances carried forward 2025
12
Unrestricte
d funds
Restricted
funds
£
£
4,775
1,080
156
150,244
113,000
156,254
113,000
123,044
115,000
123,044
115,000
33,210
(2,000)
-
-
33,210
(2,000)
146,643
30,928
179,853
28,928
Develop
ment
Fund
£
-
-
-
-
-
-
-
Total funds
2025
£
4,775
1,080
156
263,244
-
Total funds
2024
£
5,019
1,035
640
216,886
-
269,254 223,580
238,044 228,554
238,044 228,554
31,210
-
(4,974)
-
31,210
177,571
(4,974)
182,545
208,781 177,571

There are no recognised gains or losses in the year, other than those included in the statement of financial activities.

All activities derive from continuing operations.

12

East Radnorshire Care Limited

Balance Sheet as at 31st March 2025

Note
Fixed Assets
Tangible Fixed Assets
8
Current Assets
Debtors
9
Cash at bank and in hand
Creditors - amounts falling due
within one year
10
Net Current Assets
Net assets
Represented by:
Funds of the Charity
Unrestricted funds
Accumulated fund
Designated funds
Restricted Funds
13
Unrestricted
Restricted
Total
Funds
Funds
2025
£
38,808
-
38,808
1,654
-
1,654
143,438
28,928
172,366
145,092
28,928
174,020
4,047
-
4,047
141,045
28,928
169,973
179,853
28,928
208,781
119,853
119,853
60,000
60,000
28,928
28,928
179,853
28,928
208,781
2024
£
11,751
3,299
167,976
171,275
5,455
165,820
177,571
86,643
60,000
30,928
177,571

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to company’s subject to the small company’s regime.

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements were approved by the Board on 22[nd] July 2025 and signed on their behalf by: -

________ERC Director & Treasurer

13

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

1. Accounting policies

a) Accounting basis

The financial statements have been prepared under the historical cost convention and are in accordance with the Companies Act 2006, applicable accounting standards and the Statement of Recommended Practice “Accounting and Reporting by Charities” (Charities SORP (FRS 102)) effective 1 January 2015. The adoption of the revised SORP has resulted in reclassification of some items and the comparatives have been amended accordingly without any effect on net incoming resources.

b) Incoming resources

i) Grants receivable

Grants made to finance the activities of the charity are credited to the income and expenditure account in the period to which they relate.

ii) Bank interest

Bank interest is included in the income and expenditure account on receipt.

iii) Other income

Sales of services are included in the income and expenditure account in the period to which they relate. Other income, including donations, gifts and covenants are included as they were received.

iv)

Gifts and Intangible income

In addition to the above, the charity also receives help and support in the form of voluntary assistance in advising the public. This help and support is not included in the financial statements. However, its value to the Charity has been estimated and disclosed in the Directors’ report.

v) Deferred income

Grants received in advance of the period in which the funder requires the expenditure to be applied will be reflected in deferred income within the balance sheet.

14

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

1. Accounting policies (continued)

c) Resources expended

All expenditure is accounted for on an accruals basis. All expenditure directly related to the provision of advice services is included within charitable expenditure. Other costs incurred have been allocated between fundraising and publicity and management and administration as appropriate. Where such costs relate to more than one functional cost category they have been split on an estimate of time or floor space basis, as appropriate.

d) Fixed assets and depreciation

Fixed assets are included at cost.

Depreciation is charged on the following basis on the costs of the assets over their estimated useful lives as follows: -

Fixtures, fittings and equipment - 20% reducing balance Motor Vehicles - 20% reducing balance

The depreciation policy has been reviewed in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities” (Charities SORP (FRS 102)) effective 1 January 2015 and no change has been made from the previous year.

e) Restricted funds

Income received for the restricted purposes is included in a separate restricted fund against which appropriate expenditure is allocated.

f) Designated funds

Designated funds are allocated out of unrestricted funds by the Trustees for specific purposes. The use of such funds is at the Trustees’ discretion.

g) Cash Flow

The charity has taken advantage of the exemptions in FRS 102 from the requirement to produce a cash flow statement on the grounds that it is a small company.

15

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

2 Income and endowments

a
Donations & legacies
Donations
Fund Raising
Gift Aid
b
Income from Hire Charges
Local Community Groups
c
Income from investments
Bank Interest received
3 Income from Charitable Activities
Income
4 Other Income
Profit on disposal of fixed assets
Unrestricted
£
4,775
-
4,775
1,080
1,080
156
Unrestricted
£
150,244
150,244
Unrestricted
£
-
Restricted
£
-
-
2025 Total
£
4,775
-
-
4,775
1,080
2024
£
5,019
5,019
1,035
-
-
1,080
-
1,035
-
Restricted
£
113,000
113,000
Restricted
£
-
156
2025 Total
£
263,244
263,244
2025 Total
£
-
640
2024
£
216,886
216,886
2024
£
-

16

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

5 Total expenditure on

Staff Costs
Pension
Premises Costs and Equipment
Transport Costs
Meals & Other Services
Office Costs
Insurance
Staff training
Advertising
Misc staff expenses
P&L on Disposal Mini Bus
Depreciation
Total
Governance costs
Resources Expended
Direct
Charitable
activities
£
164,663
7,866
20,364
8,599
9,003
7,506
3,638
1,186
495
518
9,883
233,722
4,322
238,044
2025
Total
£
164,663
7,866
20,364
8,599
9,003
7,506
3,638
1,186
495
518
-
9,883
233,722
4,322
238,044
2024
Total
£
153,841
6,940
22,234
7,886
16,173
9,543
3,482
913
476
127
3,022
224,637
3,917
228,552

17

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

6 Net income/(expenditure)
This is stated after charging:
Depreciation
Amortisation
Auditors' remuneration
Audit services
Consultancy work
2025
£
9,883
-
-
2024
£
3,022
-
-
7 Information regarding Directors and Employees
Wages and salaries
Pension costs
The average number of employees, analysed by function was:
Charitable purposes
Fundraising & publicity
Management and administration of charity
2025
£
164,663
7,866
172,529
2025
11
2024
£
153,841
6,940
160,781
2024
10
11 10

No employee received remuneration of more than £50,000.

18

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

Equipment Vehicles Building
£
£
Cost
At 01/04/24
21,899
36,980
17,881
Additions
36,940
Disposals
At 31/03/25
21,899
73,920
17,881
Depreciation
At 01/04/24
21718
25,410
17,881
Charge for the year
181
9,702
Disposals
21,899
35,112
17,881
NBV 2025
0
38,808
0
NBV 2024
181
11,570
0
9 Debtors
2025
£
Trade debtors
1,654
1,654
10 Creditors - amounts falling due within one year
2025
£
Trade creditors
3,189
Accruals
858
4,047
Total
£
76,760
36,940
0
113,700
65,009
9,883
0
74,892
38,808
11,751
2024
£
3,299
3,299
2024
£
4,603
852
5,455

19

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

Analysis of net assets between funds
General
Designated
Funds
Funds
£
£
Tangible Fixed Assets
38,808
Current Assets
85,092
60,000
Current Liabilities
(4,047)
Net Assets
119,853
60,000
Movement in funds
At 1 April
Incoming
2024
Resources
£
£
Restricted Funds
-
-
Powys County Council
30,928
113,000
Total Restricted Funds
30,928
113,000
Unrestricted Funds
Designated fund
60,000
General funds
119,853
Total unrestricted funds
179,853
-
Total funds
210,781
113,000
Restricted
Funds
£
-
28,928
-
28,928
Outgoing
Resources
£
115,000
Total
Funds
38,808
174,020
(4,047)
208,781
At 31 March
2025
£
-
28,928
-
115,000 28,928
-
60,000
119,853
- 179,853
115,000 208,781

20

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

13. Purposes of restricted funds

A designated fund for redundancy and winding up costs is in place with a balance of £30,000 .

A designated fund also exists for equipment purchases with a balance of £30,000. This includes items such as replacing an accessible minibus or large pieces of specialist care equipment.

Therefore £60,000 of charity finances are ring-fenced and cannot be seen as free reserves.

East Radnorshire Care Limited is the overarching name of the organisation, incorporating East Radnorshire Day Centre & East Radnor Home Support. In house management accounts are produced to show income & expenditure for each service and any other services it may offer.

Mrs Beverley Baynham – Chief Officer East Radnorshire Day Centre

21

East Radnorshire Care Limited

Financial Statements For the year ended 31st March 2025

Registered Charity No. 1088491 Company No. 4243987

East Radnorshire Care Limited

Financial Statements For the year ended 31st March 2025 CONTENTS

Report of the Directors and Trustees 3-10
Independent Examiners’ Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Accounts 14-21

2

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

The Trustees (who are also the Directors for the purpose of Company Law) have pleasure in presenting their annual report and the audited financial statements for the year ended 31st March 2025. The provisions of the Statement of Recommended Practice “Accounting and Reporting by Charities” (Charities SORP (FRS 102)) effective 1 January 2015, have been adopted in preparing the annual report and financial statements of the charity.

1. REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name: East Radnorshire Care Limited Charity Registration: 1088491 Company Registration: 4243987 Registered Office: Scottleton Street Presteigne Powys LD8 2BL Independent Examiners: Mid Wales Accountants Ltd 35 High Street Builth Wells Powys LD2 3DL

3

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

The following people were directors and officers of the charity on the date of approval of the report:

report:
DATE DATE
DIRECTORS/ TRUSTEES ROLE ELECTED BY ELECTED RESIGNED
Dilwyn Price Director 2012
Deborah Edwards Director 2018
Roger Curtis Director 2018
Beverley Baynham
Director
2018
Brian Bridges Director 2019
Lynne Owens Director 2021
Andre Van Hauls Director 2024
Angela Yates Director 2022

2. STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

East Radnorshire Care Limited is a registered charity and a company limited by guarantee. The maximum liability of each member is limited to ten pounds. As of 31st March 2025 the company had 8 members. East Radnorshire Care is governed by its Memorandum and Articles of Association.

The charity offers services to older members of the community of East Radnor. Run under the umbrella of East Radnorshire Care Limited is East Radnor Home Support & East Radnorshire Day Centre.

East Radnor Home Support offers practical low-level assistance on day-to-day matters and provides a 24-hour rapid response to emergencies. This emergency service operates throughout the year with on call staff.

East Radnorshire Day Centre was incorporated as a Company Limited by Guarantee on 18 September 2002. The charity commenced operations in 1996. The Day Centre has been closed throughout the accounting period and has been so; since March 2020 due to the Covid-19 pandemic.

The company name was changed on 24[th] May 2021 from East Radnorshire Day Centre to East Radnorshire Care Limited to reflect the different services offered.

4

Recruitment, Appointment of Trustees

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006.

The trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small company’s regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (2016)

Induction of Trustees

Newly appointed Trustees are provided with a comprehensive induction to East Radnorshire Care through the provision of training courses and mentoring by established trustees.

5

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

Organisational Structure

East Radnorshire Care Limited is governed by its Trustee Board which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of East Radnorshire Care and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet as a minimum quarterly and delegate the day-to-day operation of the organisation to senior management. A register of members’ interests is maintained at the registered office and is available to the public.

Related Parties

The charity co-operates and liaises with a number of other services, local charities and social services departments on behalf of clients. Where one of the trustees holds the position of trustee/director of another charity they may be involved in discussions regarding that other charity but not in the ultimate decision-making process.

Major risks

East Radnorshire Care Limited has worked on a Corporate Risk Management exercise. A risk management strategy and risk register were agreed by the Trustee Board. The Trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigate those risks. To that end East Radnorshire Care is continually monitoring and managing its risk, reviewing the corporate risk register and ensuring action plans are in place to mitigate its key risks.

Included in external risks is that of the loss of funding. The effects of this have been minimised by the procedures in place, which have resulted in funding being secured from a variety of sources. The charity continues to seek to diversify its funding sources. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are reviewed annually to ensure that they still meet the needs of the charity.

3. OBJECTIVES AND ACTIVITIES

Objects

The charity is constituted as a company limited by guarantee and governed by a memorandum and articles of association.

6

East Radnorshire Care Limited Report of the Directors and Trustees

For the Year Ended 31st March 2025

Aims, Objectives, Strategies and Activities for the Year

The Charity’s objectives remain to support vulnerable adults.

However, the way in which we support people changed and evolved during the pandemic.

Day Care ceased in March 2020 due to it being unsafe to continue due to Covid-19. Day Care has not yet restarted despite the charities best efforts to negotiate with Powys County Council for funding. Unfortunately, we were unable to open throughout the accounting period.

However, the service has adapted and evolved to meet the need of the community and provided services that were essential in times of isolation.

Home support was originally set up as a pilot project in January 2018 and was fully funded by Powys County Council. Funding is now received via contracted grant funding agreed on an annual basis. The service blended seamlessly into the charity and now forms the core business activity.

The Day Centre service was unable to open, and negotiations are taking place with Powys County Council as to when services can resume. Without the agreed funding we cannot open a day centre.

However, we have continued to grow other services and throughout the year have provided a meals on wheels delivery service, lunch club, bathing service, prescription delivery, telephone monitoring calls, essential/emergency shopping, support with benefits, transport to appointments and general support where we can.

The trustees met regularly to manage the company’s affairs and its fundraising initiatives.

The staff manage the day-to-day activity of the charity.

7

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

4. ACHIEVEMENTS AND PERFORMANCE

Charitable Activities

The charity provided the Home Support service free of charge. The Day Centre was unable to open.

Fundraising Activities

Total income for the year was £269,254 an increase of £45,674 on 2023/2024.

Factors Affecting the Achievement of Objectives

In order to strengthen the effectiveness of its services, the charity has continued to develop partnerships with other agencies and businesses. East Radnorshire Care Limited works in partnership through referrals with many organisations in the Private, Statutory and Voluntary Sectors.

Over the last year we have continued to deliver outstanding quality services, supporting our vulnerable service users with their range of needs, some complex others simpler.

Funding as always is an issue, and we continue to work closely with Powys County Council to negotiate a longer-term viable contract. As well as continuing to fundraise locally and apply to grant awarding bodies.

East Radnor Home Support was funded by Powys County Council via RIF Grant Funding and top-up funding from charity funds in order to fully fund the service.

8

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

5. FINANCIAL REVIEW

Financial Position

Incoming resources in the year were £269,254 (2022/2023 £223,580). Of this £113,000 (2023/2024 £113,000) related to project restricted activities.

Reserves Policy

Previously, East Radnorshire Care Limited was required to ensure that free monies are available in each financial year to meet a reasonably foreseeable contingency. During this financial climate, the charity will take all necessary steps to ensure that the charity provides a best value of service. Three months running costs of the charity are allocated reserves if winding up was required. See page 21 – Note 13.

Principle Funding Sources

The Directors extend their gratitude for the many generous donations we have received in the year. Without the generosity of these gifts the centre would not be able to continue its valuable work.

Funds in Deficit

No funds were in deficit at the balance sheet date.

Investment Policy

As required in its Memorandum paragraph 4.15, in furtherance of its objects, and for no other purposes, the Company has the power to invest the monies of the Company not immediately required for its purposes in or upon such investments, securities or property as may be thought fit, subject nevertheless to such conditions and such consents as may for the time being, be imposed or required by law.

9

East Radnorshire Care Limited

Report of the Directors and Trustees

For the Year Ended 31st March 2025

6. FUTURE PLANS

The most important future plan is to secure funding for Home Support. Ther service has proved its value to the community and its users, and we need to now secure long-term funding in order to plan and improve the offer.

The future is unclear regarding the provision of day care due to a lack of funding from Powys County Council and a lack of clarity as to where the future of day care lies. The charity must look at other care services that may be provided.

Diversifying and responding to current needs in the care sector is a priority for the coming year. Securing long term core funding is a priority for the service, to offer stability for the staff and service users. We will continue to work closely with Powys County Council Social Services Department to establish what services they would like to buy in from us. The Home Support Project has progressed well, and we look to continue to expand and develop this service and to secure long term funding.

7. DIRECTORS’RESPONSIBILITIES

Company Law and Charity Law require the Directors to prepare financial statements for each financial year, which give a true and fair view of the of East Radnorshire Care Limited and of the surplus or deficit for that period. In preparing those financial statements, the Directors are required to: -

The Directors are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of East Radnorshire Care Limited and to enable them to ensure that the financial statements comply with the Companies Act, 2006.

The Directors are responsible for ensuring that the company maintains an adequate system of internal control designed to provide reasonable assurance that assets are safeguarded against material loss or unauthorised use and to prevent and detect fraud and other irregularities.

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 the Companies Act 2006 relating to small companies.

………………………….ERC Chairman 22[nd] July 2025

10

Independent Examiners Report to the Directors of East Radnorshire Care Limited

I report on the accounts of East Radnorshire Care Limited for the year ended 31st March 2025 which are set out on pages 11 to 20.

Respective responsibilities of directors and examiner.

The directors of East Radnorshire Care Limited are responsible for the preparation of the accounts. The directors consider that an audit is not required for this year under section 144 of The Charities Act 2011 (“the Charities Act) and that an independent examination is needed. The charity’s gross income does not exceed £250,000.

It is my responsibility to:

Basis of Independent Examiners Report

My examination was carried out in accordance with the general Directions given by the Charity Commissioners.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from you as directors concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out on the statement below.

Independent Examiners Statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mid Wales Accountants Ltd 22[nd] July 2025

East Radnorshire Care Limited

11

Statement of financial activities for the year ended 31/03/25

Incorporating the Income and Expenditure Account

Note
Income and Endowments from
1b
Income from donations and legacies
2a
Income from other trading activities
2b
Income from investments
2c
Income from charitable activities
3
4
Total income and endowments
Expenditure on
Expenditure on Raising funds
5
Expenditure on Charitable activities
5
Total Expenditure
5
Net income/(expenditure)
6
Transfers between funds
Net movement in funds for the year
Balances brought forward 2024
12
Balances carried forward 2025
12
Unrestricte
d funds
Restricted
funds
£
£
4,775
1,080
156
150,244
113,000
156,254
113,000
123,044
115,000
123,044
115,000
33,210
(2,000)
-
-
33,210
(2,000)
146,643
30,928
179,853
28,928
Develop
ment
Fund
£
-
-
-
-
-
-
-
Total funds
2025
£
4,775
1,080
156
263,244
-
Total funds
2024
£
5,019
1,035
640
216,886
-
269,254 223,580
238,044 228,554
238,044 228,554
31,210
-
(4,974)
-
31,210
177,571
(4,974)
182,545
208,781 177,571

There are no recognised gains or losses in the year, other than those included in the statement of financial activities.

All activities derive from continuing operations.

12

East Radnorshire Care Limited

Balance Sheet as at 31st March 2025

Note
Fixed Assets
Tangible Fixed Assets
8
Current Assets
Debtors
9
Cash at bank and in hand
Creditors - amounts falling due
within one year
10
Net Current Assets
Net assets
Represented by:
Funds of the Charity
Unrestricted funds
Accumulated fund
Designated funds
Restricted Funds
13
Unrestricted
Restricted
Total
Funds
Funds
2025
£
38,808
-
38,808
1,654
-
1,654
143,438
28,928
172,366
145,092
28,928
174,020
4,047
-
4,047
141,045
28,928
169,973
179,853
28,928
208,781
119,853
119,853
60,000
60,000
28,928
28,928
179,853
28,928
208,781
2024
£
11,751
3,299
167,976
171,275
5,455
165,820
177,571
86,643
60,000
30,928
177,571

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to company’s subject to the small company’s regime.

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements were approved by the Board on 22[nd] July 2025 and signed on their behalf by: -

________ERC Director & Treasurer

13

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

1. Accounting policies

a) Accounting basis

The financial statements have been prepared under the historical cost convention and are in accordance with the Companies Act 2006, applicable accounting standards and the Statement of Recommended Practice “Accounting and Reporting by Charities” (Charities SORP (FRS 102)) effective 1 January 2015. The adoption of the revised SORP has resulted in reclassification of some items and the comparatives have been amended accordingly without any effect on net incoming resources.

b) Incoming resources

i) Grants receivable

Grants made to finance the activities of the charity are credited to the income and expenditure account in the period to which they relate.

ii) Bank interest

Bank interest is included in the income and expenditure account on receipt.

iii) Other income

Sales of services are included in the income and expenditure account in the period to which they relate. Other income, including donations, gifts and covenants are included as they were received.

iv)

Gifts and Intangible income

In addition to the above, the charity also receives help and support in the form of voluntary assistance in advising the public. This help and support is not included in the financial statements. However, its value to the Charity has been estimated and disclosed in the Directors’ report.

v) Deferred income

Grants received in advance of the period in which the funder requires the expenditure to be applied will be reflected in deferred income within the balance sheet.

14

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

1. Accounting policies (continued)

c) Resources expended

All expenditure is accounted for on an accruals basis. All expenditure directly related to the provision of advice services is included within charitable expenditure. Other costs incurred have been allocated between fundraising and publicity and management and administration as appropriate. Where such costs relate to more than one functional cost category they have been split on an estimate of time or floor space basis, as appropriate.

d) Fixed assets and depreciation

Fixed assets are included at cost.

Depreciation is charged on the following basis on the costs of the assets over their estimated useful lives as follows: -

Fixtures, fittings and equipment - 20% reducing balance Motor Vehicles - 20% reducing balance

The depreciation policy has been reviewed in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities” (Charities SORP (FRS 102)) effective 1 January 2015 and no change has been made from the previous year.

e) Restricted funds

Income received for the restricted purposes is included in a separate restricted fund against which appropriate expenditure is allocated.

f) Designated funds

Designated funds are allocated out of unrestricted funds by the Trustees for specific purposes. The use of such funds is at the Trustees’ discretion.

g) Cash Flow

The charity has taken advantage of the exemptions in FRS 102 from the requirement to produce a cash flow statement on the grounds that it is a small company.

15

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

2 Income and endowments

a
Donations & legacies
Donations
Fund Raising
Gift Aid
b
Income from Hire Charges
Local Community Groups
c
Income from investments
Bank Interest received
3 Income from Charitable Activities
Income
4 Other Income
Profit on disposal of fixed assets
Unrestricted
£
4,775
-
4,775
1,080
1,080
156
Unrestricted
£
150,244
150,244
Unrestricted
£
-
Restricted
£
-
-
2025 Total
£
4,775
-
-
4,775
1,080
2024
£
5,019
5,019
1,035
-
-
1,080
-
1,035
-
Restricted
£
113,000
113,000
Restricted
£
-
156
2025 Total
£
263,244
263,244
2025 Total
£
-
640
2024
£
216,886
216,886
2024
£
-

16

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

5 Total expenditure on

Staff Costs
Pension
Premises Costs and Equipment
Transport Costs
Meals & Other Services
Office Costs
Insurance
Staff training
Advertising
Misc staff expenses
P&L on Disposal Mini Bus
Depreciation
Total
Governance costs
Resources Expended
Direct
Charitable
activities
£
164,663
7,866
20,364
8,599
9,003
7,506
3,638
1,186
495
518
9,883
233,722
4,322
238,044
2025
Total
£
164,663
7,866
20,364
8,599
9,003
7,506
3,638
1,186
495
518
-
9,883
233,722
4,322
238,044
2024
Total
£
153,841
6,940
22,234
7,886
16,173
9,543
3,482
913
476
127
3,022
224,637
3,917
228,552

17

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

6 Net income/(expenditure)
This is stated after charging:
Depreciation
Amortisation
Auditors' remuneration
Audit services
Consultancy work
2025
£
9,883
-
-
2024
£
3,022
-
-
7 Information regarding Directors and Employees
Wages and salaries
Pension costs
The average number of employees, analysed by function was:
Charitable purposes
Fundraising & publicity
Management and administration of charity
2025
£
164,663
7,866
172,529
2025
11
2024
£
153,841
6,940
160,781
2024
10
11 10

No employee received remuneration of more than £50,000.

18

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

Equipment Vehicles Building
£
£
Cost
At 01/04/24
21,899
36,980
17,881
Additions
36,940
Disposals
At 31/03/25
21,899
73,920
17,881
Depreciation
At 01/04/24
21718
25,410
17,881
Charge for the year
181
9,702
Disposals
21,899
35,112
17,881
NBV 2025
0
38,808
0
NBV 2024
181
11,570
0
9 Debtors
2025
£
Trade debtors
1,654
1,654
10 Creditors - amounts falling due within one year
2025
£
Trade creditors
3,189
Accruals
858
4,047
Total
£
76,760
36,940
0
113,700
65,009
9,883
0
74,892
38,808
11,751
2024
£
3,299
3,299
2024
£
4,603
852
5,455

19

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

Analysis of net assets between funds
General
Designated
Funds
Funds
£
£
Tangible Fixed Assets
38,808
Current Assets
85,092
60,000
Current Liabilities
(4,047)
Net Assets
119,853
60,000
Movement in funds
At 1 April
Incoming
2024
Resources
£
£
Restricted Funds
-
-
Powys County Council
30,928
113,000
Total Restricted Funds
30,928
113,000
Unrestricted Funds
Designated fund
60,000
General funds
119,853
Total unrestricted funds
179,853
-
Total funds
210,781
113,000
Restricted
Funds
£
-
28,928
-
28,928
Outgoing
Resources
£
115,000
Total
Funds
38,808
174,020
(4,047)
208,781
At 31 March
2025
£
-
28,928
-
115,000 28,928
-
60,000
119,853
- 179,853
115,000 208,781

20

East Radnorshire Care Limited

Notes to the financial statements for the year ended 31st March 2025

13. Purposes of restricted funds

A designated fund for redundancy and winding up costs is in place with a balance of £30,000 .

A designated fund also exists for equipment purchases with a balance of £30,000. This includes items such as replacing an accessible minibus or large pieces of specialist care equipment.

Therefore £60,000 of charity finances are ring-fenced and cannot be seen as free reserves.

East Radnorshire Care Limited is the overarching name of the organisation, incorporating East Radnorshire Day Centre & East Radnor Home Support. In house management accounts are produced to show income & expenditure for each service and any other services it may offer.

Mrs Beverley Baynham – Chief Officer East Radnorshire Day Centre

21