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← St Helens Carers Centre

2025-03-31-accounts

Charity registration number 1089663 (England and Wales)

Company registration number 04203210

ST HELENS CARERS CENTRE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

EE = St Helens Carers Centre

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ST HELENS CARERS CENTRE LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees E J Dearden MBE DL - Founder Chair
AE
Sisson
Canon G FAlmond B.Ed, D.A.S.E., NPQH - Treasurer
TA Butler
D M Charnock
JB
Sheffield
Secretary AE
Sisson
Seniormanagement AAshton MBE DL LLB(Hons) - Chief Executive
Charity number (England and Wales) 1089663
Company number 04203210
Registered office 31-35 Baldwin Street
St Helens
Merseyside
WA10 2RS
Auditor Xeinadin Audit Limited
46 Hamilton Square
Birkenhead
Wirral
Merseyside
CH41 5AR
Bankers Barclays Bank Plc
9 Bridge Street
St Helens
WA10 1NN
Solicitors Tickle Hall Cross Solicitors
25 Hardshaw Street
St Helens
Merseyside
WA101RP

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ST HELENS CARERS CENTRE LIMITED

CONTENTS

Page
Trustees’ report 1-4
Statement ofTrustees' responsibilities 5
Independent auditor's report 6-8
Statement of financial activities 9
Balance sheet 10
Statement ofcash flows 11
Notestothefinancialstatements 12-25

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ST HELENS CARERS CENTRE LIMITED TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP “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)".

Objectives and activities

Principal activities and objects of the Charity - Benefit to the Public The principal activity of the charity in the year under review was that of the provision of relief and support for Carers of people who are ill, disabled or elderly.

The Charity's objectives are to support Carers living in St Helens and adjoining areas so that they do not reach crisis point. To do this the Charity employs a team of paid staff based at a centrally located ‘one stop’ Carers centre. Paid employees provide information, advice, emotional support and a range of practical support including the provision of Carers Assessments, Respite Breaks, Benefits Advice and Training.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities.

Achievements and performance

General

The 2024/25 year was a successful year for the Charity in regard to long term planning but we continued to see a rise in demand for our services whilst fundraising continued to be more difficult.

Once again, the Chair, on behalf of the board would like to acknowledge the dedication and commitment from the Staff who continued to work with ever increasing demands making it more difficult to ensure we are able to serve the needs of all local Carers.

The Trustees are also extremely grateful to our funders and those who have given donations which allowed us to exercise our charitable objectives.

Adult Carers & Young Carers

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ST HELENS CARERS CENTRE LIMITED TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ceeaeaN TNS « From the work we undertook with Carers, a total of 2,139 unique Carers requested support with their entitlement to Welfare Benefits. From this work, it was identified that 943 were not in receipt of correct benefits and 1,535 claims were made.

As a result of our Income Maximisation work, the total annual amount raised in the year on behalf of Carers and the people they care for was £7,011,101 with an additional £114,386 raised in backdated payments. The average family accessing this service was better off by an average of £143 per week. + We issued a total of £119,450 in personal budget/grants as a result of Statutory Carers Assessments for both Young and Adult Carers. A total of 642 separate carers were able to take a break from this service.

Financial review

The end of the year saw a surplus of £37,374 (2024 - £22,730 deficit).

The principal funding sources were:

« St Helens Council / St Helens CCG « The Big Lottery

The Trustees are extremely grateful to all those who have provided funding either directly or via donations.

The Charity is only able to provide excellent support to Carers thanks to the funding it receives.

At the end of the year, the charity had restricted funds of £4,893 (2024 - £4,695).

The freely available reserves of the Charity increased by £41,133 and totalled £409,960 (2024 - £368,827).

Reserves policy

The Trustees have established a policy that the Charity should aim to retain unrestricted reserves that will cover between three to six months of annual expenditure. The unrestricted reserves as at 31 March 2025 were £603,828 (2024 - £566,652) against unrestricted expenditure of £1,011,204 (2024 - £888,648). The Charity's free reserves as at 31 March 2025 were £409,960 (2024 - £368,827), as shown in note 21 of the audited accounts, and cover over three months of direct charitable expenditure.

Reserves are held to cover any delay in receiving funding income whilst allowing the normal business operation of the Charity to continue. In addition the Charity retains reserves to cover possible redundancy payments should the Charity have to reduce the size of operation.

Investment policy

The Trustees whilst retaining their cautious approach to investments have authorised that any surplus funds can be deposited in a suitable interest bearing bank or building society. This approach is revisited at least annually to ensure that maximum returns are being achieved for the Charity.

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ST HELENS CARERS CENTRE LIMITED TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

TheRiskTrusteesmanagementhave a risk management strategy in place and have established systems and procedures designed; to reduce or eliminate any risks identified.

On an annual basis the Trustees assess the risks to which the Charity is exposed, in particular those related to the operations and finance of the organisation.

Plans for future periods

The Trustees have identified the following plans for the coming year:

Structure, governance and management

The Charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The company was registered as a charity by the Charity Commission for all purposes on 5 December 2001 (Certificate number: 1089663).

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were E J Dearden MBE DL - Founder Chair

AE Sisson Canon G F Almond B.Ed, D.A.S.E., NPQH - Treasurer TA Butler D M Charnock JB Sheffield

Appointment of Trustees

The Trustee Board is made up of between three and nine members. They are elected from members at the Annual General Meeting held each year. The Trustees may at any time co-opt any person duly qualified to be appointed as a Trustee to fill a vacancy in their number or as an additional Trustee, but a co-opted Trustee holds office only until the next AGM.

One third (or the number nearest to one third) of the Trustees must retire each year, those longest in the office retiring first and the choice between and of equal service being made by drawing lots. Those who retire are eligible for re-election at the next Annual General Meeting.

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

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ST HELENS CARERS CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Organisational structure

The Charitable Company is governed by its Memorandum and Articles of Association, and the Board of Trustees administers the Charity. The full Board meets monthly.

The Charity is required to provide monitoring information to its funders including St Helens Council and other grant making bodies. This information comprises fiscal, quality and service standards monitoring information.

The Board employ paid staff including the Chief Executive who is responsible for the day to day management of the Charity and reports direct to the Board of Trustees.

Key management remuneration

The trustees appoint four members to an executive panel - this panel reviews the pay and remuneration of all staff and makes recommendations to the full Board of Trustees. When deciding remuneration of key management, Trustees consider:

Fundraising Strategies

The Trustees are committed to using best practise in fundraising for the organisation and monitor all fundraising to ensure this takes place. The Trustees do not use external fundraising organisations or individuals for fundraising.

Relationship with The Carers Trust

The Charity is a Network Member of the Carers Trust throughout a network agreement. The Carers Trust provide national and regional information, advise, support and publicity. The Charity retains its own identity with regard to policies, procedures, contracts and responsibility for generating income, governance and management. Auditor In accordance with the company's articles, a resolution proposing that Xeinadin Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

a approved by the Board of Trustees.

E J Dearden MBE DL - Founder Chair Trustee

11 December 2025

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ST HELENS CARERS CENTRE LIMITED

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 a _

The Trustees, who are also the directors of St Helens Carers Centre Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP: - make judgements and estimates that are reasonable and prudent: - State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements: and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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ST HELENS CARERS CENTRE LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ST HELENS CARERS CENTRE LIMITED en

Opinion

We have audited the financial statements of St Helens Carers Centre Limited (the ‘Charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity'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.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other 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 misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

ST HELENS CARERS CENTRE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ST HELENS CARERS CENTRE LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees’ report.

Responsibilities of Trustees

As explained more fully in the statement of Trustees’ responsibilities, the Trustees, who are also the directors of the Charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the Charity’s 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.

Auditor's 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 auditor's 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was capable of detecting irregularities, including fraud Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

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ST HELENS CARERS CENTRE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ST HELENS CARERS CENTRE LIMITED We assessed th& SLJs¢eplibility of the company's financial slatements lo material misstatement. including obtaining an understanding of how fraud might occur. by.. making Onquiries of management as lo where they consider6d there was susceplibility lo fraud, Iheir knowledgè of actual, suspected and alleged traud,. and considering the internal controls in place lo rniligate risks of fraud and non<ompliance with laws and regulations. To address the risk of fraud through management bias and override ol controls. we: performed analytical procedures lo identify any unusual or unexpected felalionships.. tested journal entries lo identify unusual Iransaclions., assessed whether judgements and assumptions made in determining the accounting eslimales were indicative of potential bias,. and investigated Ihe rationale behlnd significant or unusual Ir8n$aclions. In response lo the risk of irregularitiès and non￿Ompli8n¢0 with laws and regulations, we iJesigned procedures which included, but were not limited lo.. agreeing financial slalemenl disclosures lo underlying supporting documenlalion.. enquiring of management as lo actual and potential liligalion and claims., and reviewing Gorrespondence with HMRC and relevant regulators. There are inherent limilalion5 in our audil procedures descnbed above. The more rèmoved that laws and regulations are from financial transactions, th6 less lik61y il is Ihal we would become aware of non-compliance. Audillng standards also limit the audit procedures required lo identify non<ompliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstalemenls that ans6 due to fraud can be harder lo delect than those Ihal arise from error as they may involve deliberate concealmenl or colluslon. A fijrther description of our responsibilities Is available on the Financial Reporting Council's websi18 at.. https.'Il www.frc.org.ukJaudilorsreswnsibilities. This description forms part of our audilols report. U8• of our report Thls report is made solely to the ¢harilable company's members, as a bixly, in accordance wilh Chapter 3 of Part 16 ol the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the charitable company's members those mallers we are required lo stale lo them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Helen Furlon9 FCCA ISenl¢r Statbtory Auditor) For and on behalf of Xeinadin Audit Limiled, Sialulory Auditor Chartered Accountants 46 Hamilton Square Bithenhead Wirral Mer5eyside CH41 SAR

ST HELENS CARERS CENTRE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ z £
Income and endowments from:
Donations and legacies 3 20,073 40,983 61,056 22,515 37,152 59,667
Charitable activities 4 1,011,111 363,958 1,375,069 853,804 411,642 1,265,446
Other trading activities 5 10,041 - 10,041 8,842 - 8,842
Investments 6 6,229 - 6,229 1,031 - 1,031
Other income 7 926 - 926 - - -
Total income 1,048,380 404,941 1,453,321 886,192 448,794 1,334,986
Expenditure on:
Raising funds 8 5,256 2,853 8,109 4,907 2,827 7,734
Charitable activities 9 1,005,948 401,890 1,407,838 883,741 466,241 1,349,982
Total expenditure 1,011,204 404,743 1,415,947 888,648 469,068 1,357,716
Net income/(expenditure) 37,176 198 37,374 (2,456) (20,274) (22,730)
Transfers between
funds - . . (12,125) 12;125 -
Net movement in
funds 11 37,176 198 37,374 (14,581) (8,149) (22,730)
Reconciliation of funds:
Fund balances at 1 April 2024 566,652 4,695 571,347 581,233 12,844 594,077
Fund balances at 31 March
2025 603,828 4,893 608,721 566,652 4,695 571,347

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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ST HELENS CARERS CENTRE LIMITED

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ : £
Fixed assets
Tangible assets 15 193,868 197,825
Current assets
Debtors 16 124,709 39,370
Cash at bank and in hand 467,297 419,741
592,006 459,111
Creditors: amounts falling due within 17
one year (177,153) (85,589)
Net current assets 414,853 373,522
Total assets less current liabilities 608,721 571,347
The funds ofthe Charity
Restricted income funds 20 4,893 4,695
Unrestricted funds 21 603,828 566,652
608,721 571,347

The financial statements were approved by the Trustees on 11 December 2025

E J Dearden MBE DL - Founder Chair Trustee

Company registration number 04203210 (England and Wales)

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ST HELENS CARERS CENTRE LIMITED

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Notes|£|£|£|£| |Cash|flows|from|operating|activities| |Cash|generated|from|operations|24|41,327|29,273| |Investing|activities| |Purchase|of tangible|fixed|assets|-|(197,825)| |Investment|income|received|6,229|1,031| |Net|cash|generated|from/(used|in)|investing| |activities|6,229|(196,794)| |Net|cash|generated|from|financing|activities|-|-| |Net|increase/(decrease)|in|cash|and|cash| |equivalents|47,556|(167,521)| |Cash|and|cash|equivalents|at|beginning|of year|419,741|587,262| |Cash|and|cash|equivalents|at end|of year|467,297|419,741|

----- End of picture text -----

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ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Charity information

St Helens Carers Centre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 31-35 Baldwin Street, St Helens, Merseyside, WA10 2RS.

The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Sp merece ern veneer eg

(Continued)

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.

Support costs are those that that assist the work of the charity but are not directly attributable to the charitable activities. Support costs include office costs, administrative payroll costs and governance costs which support the charity's activities. Where the support costs cannot be attributable to a direct activity they have been allocated to the costs of raising funds and charitable activities on a pro-rata basis.

Governance costs represent costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property 2% straight line Plant and equipment 20% straight line Computers 33% straight line

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists,loss (if any).the recoverable amount of the asset is estimated in order to determine the extent of the impairment

1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

(Continued)

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the Charity'’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ 2 £ £ £
Donations 19,848 14,881 34,729 19,381 21,375 40,756
Fundraising 225 26,102 26,327 3,134 15,777 18,911
20,073 40,983 61,056 22,515 37,152 59,667
Income from charitable activities
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Adult Carers
Performance related
grants 991,111 - 991,111 853,804 8,750 862,554
Young Carers
Performance related
grants 20,000 245,190 265,190 - 276,007 276,007
Personal Budgets & Breaks
Performance related
grants - 118,768 118,768 - 126,885 126,885
1,011,111 363,958 1,375,069 853,804 411,642 1,265,446

4 Income from charitable activities

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ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

(Continued)

Performance related grants analysis

AdultCarers Young Carers Personal
Budgets &		 Total
Breaks
2025 2025 2025 2025
£ £ £ =
The Big Lottery - 92,278 - 92,278
St Helens Council 981,111 140,067 118,768 1,239,946
PH Holt - 10,000 - 10,000
Triangle Trust . 15,000 - 15,000
John Moores Foundation . 7,845 - 7,845
Carers Trust 10,000 - . 10,000
991,111 265,190 118,768 1,375,069
Forthe yearended 31 March 2024
Adult Carers Young Carers Personal Total
Budgets&
Breaks
2024 2024 2024 2024
£ £ £ £
The Big Lottery - 103,132 - 103,132
St Helens Council 820,804 125,603 126,885 1,073,292
PH Holt - 10,000 . 10,000
Department of Education 8,750 . - 8,750
Triangle Trust - 29,500 - 29,500
John Moores Foundation - Chl2 - 7,772
Carers Trust 33,000 - . 33,000
862,554 276,007 126,885 1,265,446

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Lottery Income 10,041 8,842

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ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Income from investments

Interest receivable

Unrestricted Unrestricted
funds funds
2025 2024
£ £
6,229 1,031

7 Other income

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 926 -

8 Expenditure on raising funds

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Fundraising and publicity
Lottery costs and prize
money 4,980 - 4,980 4,750 - 4,750
Fundraising costs 276 2,853 3,129 157 2,827 2,984
5,256 2,853 8,109 4,907 2,827 7,734

a AT =

ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Expenditure on charitable activities

Adult Carers Young ' swPersonal Total
Carers Budget&
Breaks
2025 2025 2025 2025
£ £ £ £:
Direct costs
Staff costs 723,956 199,640 - 923,596
Depreciation and impairment 3,957 . . 3,957
Motor and travel costs 1,451 1,427 . 2,878
Premises costs 31,289 16,086 - 47,375
General and administrative costs 152,828 39,131 119,450 311,409
913,481 256,284 119,450 1,289,215
Share ofsupport and governance costs (see note 10)
Support 85,837 24,286 - 110,123
Governance 6,630 1,870 . 8,500
1,005,948 282,440 119,450 1,407,838
Analysis byfund
Unrestricted funds 1,005,948 - - 1,005,948
Restricted funds - 282,440 119,450 401,890
1,005,948 282,440 119,450 1,407,838

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ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

i i i i i i
9
Expenditure on charitable activities
(Continued)
Forthe yearended 31 March 2024
Adult Carers Young Personal Total
Carers Budget&
Breaks
2024 2024 2024 2024
£ £ £ £
Direct costs
Staffcosts 629,141 232,865 - 862,006
Depreciation and impairment . . - -
Motorand travel costs
Premises costs
General and administrative costs		 1,280
51,988
117,565		 1,439
23,345
46,274		 .
-
125,205		 2,719
75,333
289,044
799,974 303,923 125,205 1,229,102
Share ofsupportandgovernance costs (see
Support
Governance		 note 10) 83,449
4,829		 30,770
1,832		 -
.		 114,219
6,661
888,252 336,525 125,205 1,349,982
Analysis byfund
Unrestricted funds
Restrictedfunds		 883,741
4,511		 .
336,525		 .
125,205		 883,741
466,241
888,252 336,525 125,205 1,349,982

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ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

10 Support costs allocated to activities

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Staff|costs|94,702|94,715| |Staff|training|221|600| |Travel|295|299| |Rent|2,204|5,800| |Light|1,543|1,810| |Premises|cleaning|611|570| |Premises|insurance|58|197| |Premises|repairs|441|467| |Equipment|549|555| |General|insurances|491|390| |Postage|1,044|1,295| |IT|1,945|2,052| |Stationery|2,495|1,980| |Subscriptions|823|853| |Sundry|443|542| |Telephone|2,258|2,095| |Governance|costs|8,500|6,660| |118,623|120,880| |Analysed|between:| |Unrestricted|funds|92,467|88,278| |Restricted|funds|26,156|32,602| |118,623|120,880| |2025|2024| |Governance|costs|comprise:|£|£| |Audit|fees|6,500|4,680| |Accountancy|2,000|1,980| |8,500|6,660| |11.|Net|movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|to|the|charity's|auditor:| |-|for|the|audit|of the|charity's|financial|statements|6,500|4,680| |-|for|other|financial|services|2,000|1,980| |Depreciation|of owned|tangible|fixed|assets|3,957|-|

----- End of picture text -----

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ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

There were no reimbursed travel expenses paid for the year ended 31 March 2025. (2024 - None)

13. Employees

The average monthly number of employees during the year was:

The average monthly number of employeesemployees during the year was:was:
2025 2024
Number Number
Management 3 3
Office and administration 4 5
Support workers 25 25
Total 32 33
Employment costs 2025 2024
£ £
Wages and salaries 917,438 865,665
Social security costs 80,859 72,400
Other pension costs 20,001 18,656
1,018,298 956,721
The number ofemployees whose annual remuneration was more than £60,000
is as follows:
2025 2024
Number Number
£60,000 to £70,000 1 -
£70,000 to £80,000 - 1
Remuneration of key management personnel
The remuneration (including employers NI and employers pensions costs) of
key management personnel was as follows:
2025 2024
£ £
Aggregatecompensation 166,468 166,492

The key management personnel of the charity comprise the Chief Executive, Finance Manager and Operations Manager.

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~24%

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

ST HELENS CARERS CENTRE LIMITED

14 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

15 Tangible fixed assets

15 Tangible fixed assets
Freehold
property		 Plantand
equipment		 Computers Total
£ £ £ £
Cost
At 1 April 2024 197,825 199 1,764 199,788
At 31 March 2025 197,825 199 1,764 199,788
Depreciation and impairment
At 1 April 2024 - 199 1,764 1,963
Depreciation charged in the year 3,957 - - 3,957
At 31 March 2025 3,957 199 1,764 5,920
Carrying amount
At 31 March 2025 193,868 - . 193,868
At 31 March 2024 197,825 - - 197,825
16 Debtors
2025 2024
Amounts falling due within one year: £ £
Prepayments and accrued income 124,709 39,370
17 Creditors: amounts falling due within one year
2025 2024
Notes £ £
Other taxation and social security 20,698 18,933
Deferred income 18 128,276 7,845
Trade creditors 7,790 39,319
Other creditors 11,099 12,177
Accruals 9,290 7,315
177,153 85,589
18 Deferred income
2025 2024
£ £
Otherdeferredincome 128,276 7,845

18 Deferred income

ee

ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18 Deferred income

(Continued)

Deferred income is included in the financial statements as follows:
2025 2024
£ £
Deferred income is included within:
Current liabilities 128,276 7,845
Movements in the year:
Deferred income at 1 April 2024 7,845 40,772
Released from previous periods (7,845) (40,772)
Resources deferred in the year 128,276 7,845
Deferred income at 31 March 2025 128,276 7,845
19 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect ofdefined contribution schemes 20,001 18,656
20 ~=Restrictedfunds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
Young Carers Service - 286,173 (285,293) - 880
Carer Breaks 4,695 118,768 (119,450) - 4,013
4,695 404,941 (404,743) - 4,893
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Young Carers Service 8,107 313,159 (339,352) 18,086 -
Carer Breaks 3,017 126,885 (125,207) . 4,695
Parent Participation 1,720 8,750 (4,509) (5,961) -
12,844 448,794 (469,068) 12,125 4,695

ee

ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 _ ~=Restricted funds

(Continued)

Purposes and restrictions in relation to the restricted funds:

Young Carers Service

Young Carers Service is a dedicated young carers centre which offers support, advice and leisure opportunities to young carers between the ages of 8 and 18 to support them in their caring role.

Carer Breaks

The Carer Breaks Fund allows for carers to take a personalised break through a direct payment. The break is usually in the range of £50 to £250 and is awarded based on the impact of the caring role on the carer. The Carer Breaks Fund also allows for group breaks organised by the centre for those carers not eligible for an individual break fund payment.

21. ~Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
General funds 566,652 1,048,380 (1,011,204) - 603,828
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Covid related expenditure 6,430 - - (6,430) -
Carers events 10,136 - . (10,136) -
Holistic therapies 35,000 - - (35,000) -
General funds 529,667 886,192 (888,648) 39,441 566,652
581,233 886,192 (888,648) (12,125) 566,652
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ z
At 31 March 2025:
Tangible assets 193,868 - 193,868
Current assets/(liabilities) 409,960 4,893 414,853
603,828 4,893 608,721

22 Analysis of net assets between funds

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~24<

ST HELENS CARERS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22 ~ Analysis of net assets between funds

(Continued)

Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets 197,825 - 197,825
Current assets/(liabilities) 368,827 4,695 373,522
566,652 4,695 571,347

23 Related party transactions

For the year ended 31st March 2025, a £200 carers grant was awarded to one of the trustees. The value of the grant was conducted at arms length. (2024 - £200)

24 Cash generated from operations

Cash generated from operations 2025 2024
£ 2
Surplus/(deficit) forthe year 37,374 (22,730)
Adjustments for:
Investment income recognised in statement offinancial activities
Depreciation and impairment oftangible fixed assets		 (6,229)
3,957		 (1,031)
.
Movements in working capital:
(Increase)/decrease in debtors
(Decrease)/increaseincreditors		 (85,339)
(28,867)		 72,579
13,382
Increase/(decrease) in deferred income 120,431 (32,927)
Cashgeneratedfromoperations 41,327 29,273

The Charity had no material debt during the year.

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