Stockport Car Scheme
The Heatons Centre
Thornfield Road
Heaton Moor
SK4 3LD
0161476 2812
Hilton Jones LTd
Tla Community Accountancy Serqice
Hollinwood Business Centre
Albert Street
Oldham
OL8 3QL
Dear Sirs,
We confinn to the best of our knowledge and belief and having made appropriate enquiries of
other Trustees and Officials of the Charity, the following representations given to you in
connection with your examination of the Charity's Accounts, for the Year Ended 31st March
2025.
1. We acknowledge as Trustees our responsibility for the accounts, which you have prepared
for the Charity. All the accounting records have been made available to you for the purpose
of the examination, and all the transactions undertaken by the Charity have been properly
reflected and recorded in the accounting records. All other records and related information
including minutes of all management meetings have been made available to you.
2. Provision has been made in the Accounts for:
all liabilities that exist at the balance sheet date (other than contingent events in respect of
which no liability is expected to arise);
all losses expected to arise from events, which had occurred by the balance sheet date.
3. At the balance sheet date, none of the liabilities were secured on any assets of the Charity.
The assets in the balance sheet at that date were owned by the Charity free of any charge in
favour of third parties.
4. At the balance sheet date there were:

no material contingent or potential liabilities under claim or pending or threatened litigation,
no other material contingent liabilities,
no material commitments under contracts placed for capital expenditure.
5. The net book values at which fixed assets are stated in the balance sheet were arrived at:
after taking into account as additions all capital (not revenue) expenditure during the year,
after writing off all amounts relating to items which had been scrapped or sold during the
year.
after providing for depreciation on a scale sufficient to cover obsolescence and wear and
tear so as to redu￿ the assets to nil or their residual value by the time the assets are no
longer economically useful to the Charity.
6. Other current assets included in the balance sheet are expected to realize at least the
amounts at which they stated.
7. All income that arose up to the date of the balance sheet has been brought into account.
8. Except as disclosed in the Accounts, the results for the year were not materially affected by
transactions of a nature not usually undertaken by the Charity, by exceptional circumstances
or by transactions relating to a previous year.
9. Events since the balance sheet date have been taken into account so far as they have a
bearing on the balance sheet. Apart from changes in the ordinary course of business the
financial position is not substantially different to that at the balance sheet date.
10.The Chaiity has at no time during the year made any arrangement, transaction or
agreement to provide credit facilities for Trustees. nor to guarantee or provide security for
such matters.
11. The Trustees know of no events that are likely to affect the adequacy of working capital to
meet foreseeable requirernents in the year following the adoption of the Accounts.
12. Other than disclosed in the accounts there have been no transactions between the Charity
and other organisations in which any of the Trustees or any persons connected with them
have an interest.
Yours faithfully,
Chair-
Committee Member-
On Behalf ofthe Management Committee
Date:
22 May 2024

STOCKPORT CARE SCHEMES
(operating as Stockport Car Scheme
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Registered Charity No.1091546
HILTON JONES LTD Tla Communty Accountancy S8Nice
Hollinw)od Busine33 Centra
bert st￿t, Oldham
Lancashire, OL8 3QL

STOCKPORT CARE SCHEMES
INDEX
PAGE NUMBER
Trustees Annual Report
Independent Examiners Report
statement Of Financial Activities
Balance Sheet
statement Of Cash Flows
9-14
Notes To The Accounts
For Management Purposes Only
15
Income & Expenditure Account

STOCKPORT CARE SCHEMES
Report of the trustees for the year ended 31ST March 2025
The trustees present their annual report and financial statements of the charity for the year ended 31st
March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in
note 1 to the accounts and Comply with the charity's constitution, the Charities Act 2011 and
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK
and Republic of Ireland published (FRS 102) (January 2019)-
Reference and administrative infomiation
Charity Name: Stockport Care Schemes
Charity Number. 1091546
Trustees
The trustees and offi￿r$ seNing during the year and Sin￿ the year end were as follows:
Ms Helen O'sullivan
Chair
Mr George Berry
Mr John Wilson
Treasurer
(resigned 24 October 2024)
(appointed 16 January 2025)
Treasurer
MrAndrew Wardle
Miss Claire Bakewell
Ms Theresa Rogers
Mr Michael Faragher
Ms Barbara Cunliffe
Cllr Shantini Alexander
Mr Colin Birtles
Key management personnel: Trustees and Dlrectors
Ms Helen O'sullivan
Chair of Trustees
Senior managers
Mrs Susan Peck
Reglstered Office
The Heatons Centre. Thomfield Road, Heaton Moor, Stockport, Cheshire, SK4 3LD
Independent Examlners
Hilton Jones Ltd trading as Community Accountancy Service
HollInv￿0d Business Centre
Albert street
Oldham
OL8 3QL

STOCKPORTCARE SCHEMES
Bankers
The Cooperative Bank plc, 1 Balloon Street, Manchester, M60 4EP
Objectives and activities
The purposes of the charity are to promote the relief of persons who are aged, sick or who have
disabilities and are in need of care and support, by provision of support services and infomiation to
such persons and their carers in Stockport,. to carry out such other charitable purpose or purposes as
the Trustees in their absolute discretion shall from time to time detemine.
The trustees confirm that they have referred to the Charity Commission's guidance on public benefit
when reviewing the Charity's aims and objectives, in planning future activities, and setting the policies
for the year.
The charity furthers its charitsble purposes for the public benefit through using volunteer drivers who
use their own cars to take people who struggle with public transport to social groups, day centres,
medical appointments visiting friends and family and shopping to reduce social isolation and help
people stay well and independent in their own homes.
Structure, governance and management
Stockport Care Schemes is registered as a charty with the Charty Commission (dated 5th April
2002).
Appointment of trustees
As set out in the constitution trustees are elected annualty by the members of the charity attending the
Annual General meeting and serve for a period of 1 year, following which they may offer themselves
for r8-election. The Executive Committee shall consist of not less than 3 members not more than 12
members.
Trustee induction and training
New trustees are given a Trustee Training and Guidance Pack which covers..
The obligations of the Board of Trustees
The current financial position
Future plans and objectives
Organisation
The board of trustees administers the charty. The board normally meets formally four times a year. A
manager is appointed by the trustees to manage the day-to-day operations of the charty.
Related parties and CO•operation with other organisations
None of our trustees receive remuneration or other benefit from their work as trustees with the charity.
Any ¢onne¢tion be￿een a trustee or senior manager with any service providers must be disclosed to
the full board of trustees in the same way as any other contractual relationship with a related party. In
the Current year remuneration and re-imbursement for other roles and related party transactions are
reported in Note 6.

STOCKPORT CARE SCHEMES
A review of our achievements and performance
The main achievements during the year were:
Continuing the contract with Stockport MBC
Providing transportation to over 4,000 clients
Using over 80 volunteers to drive and assist with the administrative fundions of the
organisation
Developing the service offered by the accessible minibus to take people in wheelchairs and
also multiple people to groups, shopping and days out using a paid driver and volunteer
drivers.
Taking people for their covidfflu vaccination
Financlal review
Total incoming resources were £310,250 (2024 £297,622).
Total resources expended were £270,487 (2024 £249,429).
Overall the net movement in funds was £39,763 (2024 48,192), before actuarial gains and losses
reL3ting to the pension scheme.
Restricted Funds balance at 31st March 2025 was £81,526 (2024 - £54,560) relating to the new
vehicle.
Investment powers and policy
The trustees, having regard to the liquidty requirements of operating the charty and because it only
secured long term funding during the year, have kept available funds in a Current account. It is
currently exploring the options to deposit funds into a longer-term higher interest account.
Reserves pollcy and golng concern
The balance held in unrestricted resetves at 3181 March 2025 was £163,103, £158,046 of which is free
reserves, after allowing for funds tied up in tangible f￿ed assets.
The trustees aim to maintain free reserves in unrestricted funds at a level which equates to
approximately six months of running costs (currently £135,000). The trustees consider that this level
will provide sufficient funds to respond to applications for grants and ensure that support and
governance costs are covered.
Having considered financial forecasts and the current level of reserves the trustees consider that the
charity is a going concern.
Rlsk management
The trustees have conducted a review of the major risks to which the charty is exposed and systems
have been estsblished to mitigate those risks.
The main risk will a￿ayS be the need to maintain grant and other funding. The organisation is
continually monitored by Stockport MBC to ensure it meets its requirements. Additionally, it seeks
other sources of grant funding to help maintain its services.

STOCKPORT CARE SCHEMES
Plans for Future Periods
To continue to recruit volunteer drivers to meet the demand from clients and partners
To maintain an innovative approach for providing transport to our clients. These Clients may
have multiple disabilities or through deterioration of health need aC￿sSible supportive
transport.
To further develop the service we offer using the new aGcessible minibus
To continue ne￿orkIng and collaborating with organisations to get people out and about to
prevent isolation and keep them included and active in the community.
Trustees ￿sponSibl11t1es in relation to the financial statements
The charity trustees are responsible for preparing a trustees, annual report and financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requifes the charity trustees to prepare financial
statements for each 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, of the charity for that period. In preparing the
financial statements, the trustees are required to:
Select suitsble accounting principles and then apply them consistentty.,
ObseNe the methods and principles in the applicable Charities SORP;
Make judgments and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any
material departures that must be disclosed and explained in the financial statements.,
Prepare the financial statements on a going concern basis unless it is appropriate to
presume that the charty will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial posrtion of the charity and to enable them to ensure that the
financial ststements comply with the Charities Act 2011, the applicable Charities (Accounts and
Reports) Regulations, and the provision of the Twst deed. They are also responsible for safeguarding
the assets of the charity and taking reasonable steps for the prevention and detection of fraud and
other irregularities.
By order of the board of trustees
Ms Helen O'sullivan
Chair
Date:
2210512025

STOCKPORT CARE SCHEMES
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES
REGISTERED CHARtrY NO. 1091546
I report on the a¢¢ounts of the charity, for the Year Ended 31st March 2025 which are set out on pages 6 to 14
Respective Responsibllltles of Trustees and Examiner
The Gharity's trustees are responsible for the preparation of the accounts. The charity trustees Gonsider Ihat an
audit is not required for Ihis year under section 144{2) of the Charilies Acl 2011 (the 2011 Act) and that an
independenl examination is needed. The charty is preparing accrued accounts and l am qualified to undertake
Ihe examination by being a qualified member of the Association of Chartered Certified Accountants.
It is my responsibility to..
examine the accounts under section 145 of the 2011 Act:
follow the procedures laid down in the general Directions given by the Charity Commission under section
145{5)(b) of the 2011 Act., and
state whether particular matters have come to my attention.
Basls of Indopendont Examiners Report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An
examination includes a review of the accounting records kepl by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disdosures in the accounts,
and seeking explanations from you as trustees con¢erning 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 in the statement
below.
Independent ExaMine￿S Statement
In connection with my examination, except as disclosed below, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements..
to keep accounting records have in accordance with section 130 of the 2011 Act-, and
to prepare accounts which accord with the accounting records and to comply with the accounting
requirements of the 2011 Act.
have nol been met.. or
{2) to which. in my opinion. attention should be drawn in orderto enable a proper understanding of the
accounts to be reached.
Signed..
JM Hilton-Jones FCCA
Date:
2210512025
Hilton Jones Ltd trading as
Community A¢countscy Servlce
Hollinwood Business Centre
Albort Street
Oldham
OL8 3QL

STOCKPORT CARE SCHEMES
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
Totsl
Funds
2025
Total
Fund$
2024
Unrestrictsd Restricted
Funds
Funds
Not9$
INCOME FROM:
Donations
Charitable Activities
Other income
81.463
160,160
228
81.463
228,560
228
83,562
209,060
68,400
TOTAL
241,851
68,41)0
310,251
297,622
EXPENDrruRE ON:
Charitable Activibes
(229,054}
(41,434)
{270,488) (249,4291
TOTAL
{229.054}
{41.434)
1270.4881 (249,4291
NET INCOME (EXPENDITURE)
12,797
26.966
39.763
48,193
Actuarial Gains{Losses) on defined benefit
pension schemes
10
(12)
(12)
NET MOVEMENT IN FUNDS
12.785
26.966
39,751
48.192
Reconciliation of Funds
Totsl Funds Brought FO￿rd
150,318
54.560
204,878
156.686
TOTAL FUNDS CARRIED FORWARD
11
163,103
81,526
244,629
204,878
The statement of financial activities includes all gains and losses in the year. All incoming resources and
resources expendéd derive from conts'nuing activities.
The notes on pages 9 to 14 fom) part of these accounts.

STOCKPORT CARE SCHEMES
BALANCE SHEET AS AT 31 MARCH 2025
2025
2024
FIXED ASSETS
42,529
60.917
CURRENT ASSETS
Debtors and Prepayments
Cash at Bank & in Hand
3,791
241.472
18,612
225,076
245,263
243.688
LIABILITIES
Amounts falling due Y￿thin one year
141,247)
98,873
Net Currant Assets
204,016
144,815
PROVISIONS FOR LIABILITIES
Defined benéfft Pension Scheme
10
(1.916)
{854)
NET (LIABILITIES) I ASSETS
244,629
204,878
THE FUNDS OF THE CHARrrY
Restricted Funds
Unrestricted Income Funds
81.526
163,103
54,560
150,318
12
244,629
204,878
Approved on b8half of the Trustees Management Committee
Tnjstse
Helen O'sullivan
Chair
Truslee
John Wilson
Treasurer
Date..
2210512025
Th8 notes on pages 9 to 14 fom part of these accounts.

STOCKPORT CARE SCHEMES
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025
2.025
2,024
Net movement in funds
Add.. depreciation
Le$s.' profit on disposal of fixed asset
De¢reasel(in¢reasel in debtors
Increasel(decreas8) in credito
39,751
17,705
(901)
14,821
156,564)
48.192
7.182
{2,649)
64,963
Net cash used In operatin8 artivities
14,812
117,688
Cash flows from Investment activiti•s:
Purchasel{Disposal) of Fixed Assets
1,585
152.001)
Net ¢a$h provlded by Investlng acllvltles
1,585
152.001
Increasel(de¢reasel in ￿$h and cash equivalents during the y6ar
16,397
65,687
Cash and cash equivalents brought foThvard
225.076
159,389
Cash and Cash equivalents ¢arriod forward
241,473
225,076
The notes on pages 9 to 14 fom part of these accounts.

STOCKPORT CARE SCHEMES
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
l. Accounting policies
(a) Basis of preparatlon and assessment of golng concern
The accounts (financial slatemènts) have bèen prepared under the historical cost convention with
items f8￿gniSed at cost or transaction value unless otherwise stsled in thé relevant notes to Ihesé
accounts. The financial ststements have been prepared in accordance with the Statement of
Recommended Practice: A¢￿Unting and Reporting by Charities preparing their a¢¢ounts in
accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102}
January 2019 and the Financial Reporting Stsndard applicable in the United lQngdom and
Republic of Ireland {FRS 102} and the Charities Act 2011.
The charity constitutes a public benefft entity as defined by FRS 102.
The trustees consider that there are no material uncortainties about the charity's abilty to continue as
a going Con￿rn.
Ibl Funds structure
Restricted funds are fvnds which are to be used in accordance wth specific re$tri¢tions imposed by the
donor.
Unrestricted income ￿ndS comprise those funds which the truste8s are free to use for any purpose in
fvrtherance of the charitable objects. Unréstrided funds include designated funds where the trusteés.
at their discretion. have created a fund for a sp&cifi¢ purposè.
Further details of éach fund are disclosed in note 11.
{() Income recognitio
All income is recognised once the charity has entitlement to the income, it 1$ probable that the income
will be received and the amount of income receivable ¢an be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amounl and
selllement date. In the event that a donation is subject to conditions that require a16vel of perfomiance
before the charity 1$ entilled to the fvnds. the income is deferréd and not recognised until either thos8
conditions are fijlly mét. or the fulfilment of Ih¢)se conditions is wholly within the control of the
charity and il is probable that those conditions will be fulfilled in the reporting period.
Interest on fvnds held on deposit is included when receivable and the amount can be measured reliably
by the charity,. this is normally upon notification of the intsrest paid or payable by the bank.
Id} Expendlture Recognltion
Liabilities aré r8cognised as expenditure as soon as th6r6 is a legal or construclive obligation committing
the charity to that expenditure, it is probable that settlement will be required and the amount of the
obligation can be measured reliably.
All expénditure is accounted for on an a¢cruals basis. All éxpenses including support ¢osls and
governance costs are allocatèd or apportioned to Ihe applicable expenditure headings. For morè
information on this attribution refér to note (g) below.
(e) Irrecoverable VAT
Irrecoverable VAT is charged against the 8xpendItU￿ heading for which it was incurred.
(fj Allocatlon of support and governance costs
Support costs have been allocated between governance costs and othér support costs. Governance
costs comprise all costs involving the public accountability of the charity and its compliance with
regulation and good practice. These costs includè costs related to independent examinalion and legal
fees together an apportionment of ovérhead and support costs.
Govemants Costs and support ¢o$ts relating to ¢haritable activities have been apportioned based on
staff time and thé usage of facilities and services for management purposes.
The tharity has thé fr88 use of a room for management meetings and increasingly uses teleconferencing
facilities.
The allocation of support and govemance costs is analysed in nots 4.
Ig) Charltable Actlvltles
Costs of charitab18 activities includ8 governanc8 Costs and an apportionment of support costs as shown
in note 3.
{h) Tanglble fixed assets and depreclation
All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged
on thè following basis:
Motor Vehicles
Furniture & offi￿ Equipment
25Vo on cost
250/0 on cost

STOCKPORT CARE SCHEMES
io
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026
11> Debtor8
Trade and other debtors are reco9nised at setuément amount due after any trade discount offéred.
Prepayments are valued at the amounl prepaid net of any tradé discounts due.
li) Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting trom a past
event that will probably result in the transfer of funds to a third paty and the amount due to setue the obligation
can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement
amount after allowing for any trade discounts due.
(k) Realised gains and losses
All gains and losses are taken to the Statem8nt of Financial Activities as they arisé. Realised gains and
losses on inveslments are cal¢ulated as the differènce betsveen sales proceeds and théir opening
carrying values or their purchase value if acquired subs8quent to the first day of the financial year.
Unrealised gains and losses are calculated as the difference betsveen the fair value at th8 year end
and their varying value. Realised and unrealised investment gains and Ioss8s are combined in
the Statement of Financial Activities.
(l) Penslons
The charity recognises a liability measured a$ the present value of the contributions payable that
arise from the deficit recovéry agreement and the resulting expense in thè income and expenditure account
i.e. the unwinding discount rate as a finance cost in the petiod in which it arises.
A provision is made for liabilities beyond the stsndard contributions Note 10.
(m) Contingent liabilities
There were no contingent liabilities al 31st March 2025 {2024 £nil.I
(n) Taxation
The chanty NMII appty for an exemption to tax on income and gains. due to its charitable status therefore
no provision for taxation has been made in the accounts.
The charity is not registered for Value Added ts
o) Finan¢lal Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic
financial instruments are initially recognised on a transaction value and subsequently measured at their settlement
vaSue with the exception of pensions {see l above).

STOCKPORT CARE SCHEMES
11
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
2. INCOME FROM CHARITABLE ACTIVITIES
Total
Funds
2025
Tolal
Funds
2024
Unreslrlctsd Rèstrlctsd
202S
2026
Unrestricted
2024
Restricted
2024
Grants & Contracts
SMBC
Motability Foundation
Didsbury OSC
160.160
160,160
68.400
154.000
154.000
68,400
54.560
500
154.500
160,160
68,400
228.560
54,560
209,060
3. EXPENDITURE ON CHARITABLE ACTIVITIES
Total
Funds
2025
Total
Funds
2024
Unr•strlctgd Rèstrl¢tod
Funds
Funds
Unrestrided Restricted
Funds
Funds
Rent
Staff Salaries and NIC
Staff Pensions
Récruitment Cost$
Staff Travel Expenses
Training & Conferences
Volunteer Expenses
Vehicle Expenses
DBS Ghecks
Advertising & Publicity
Room Hire
Activity Costs & Refreshments
Sundries
Interest Charges
Support Costs
Govemance Costs
10,156
129,337
5,577
10,156
153,337
5,577
9.325
140,614
5,124
199
192
293
65,033
5,408
130
9,325
140,614
5.124
199
192
293
65.033
5,408
130
24,000
3,737
4,331
604
59,738
3,002
186
225
604
59,738
1,796
1.206
225
331
331
1,466
316
70
20.220
708
249,429
1.903
1,903
318
70
20,220
708
249,429
23
18.182
732
229,054
23
30,673
732
270,488
12,491
41,434
4. ALLOCATION OF GOVERNANCE AND SUPPORT COSTS
The breakdown of support costs and how these were allocated be￿een govemance and other support
costs is shown below..
General
Support Govornanc• Total 2025
General
Support
Governance Total 2024
Computèr System Maintenanc
& Minor Equipment
Telephone & Inlemet
Insurance
Post, Printin9 & Stationery
Subscriptions
IProfit)ILoss on asset disposals
Depreciation
Professional Fees
Pension Scheme Charges
Payroll Costs
Accountancy Feès
1,748
4.064
1,526
3,280
294
{901)
17,705
1,748
4,064
1,526
3,280
294
{901)
17,705
2,198
3,119
1.393
2,452
299
2,198
3,119
1,393
2,452
299
7,182
1,226
1,203
1.148
7.182
1.226
1,203
1,148
708
20,928
1,762
1,195
1,762
1,195
732
31,405
732
732
708
708
30,673
20,220

STOCKPORT CARE SCHEMES
12
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
5. STAFF COSTS
2025
2024
Stsff Costs..
Wages and Salaries
Pension Costs
Employers NIC
149,483
5,577
3,854
158,914
137,142
5.124
3,472
145,738
The charity employed 9 staff during the year {average number ofemployees during the yearwas 9)
a fijll time equivalent of 512024.. 5). The charity considers its key management personnel
comprises the trustees. Manager and Senior Transport Organiser.
The toial employment benefits, including employer pension contributions of the key management
personnel were £50,725 (2024 £48,109). No employee has benefits in excess of £60,000 .
6. TRUSTEES. REMUNERATION AND EXPENSES
No remuneration dire¢tly or indire¢Uy out of the funds of the charity was paid or payable
during thé year, to any trustè8 or to any pèrsons known to be connected with any of them.
No trustees were paid expenses in their role as trustees.
Some trustees also volunteer as driversladmin support and are reimbursed mileage in their role as such.
Mileage- SIX trustses
£5.723
7. TANGIBLE FIXED ASSETS
Furniturè &
Offlce
MotorVohl¢li Equipment
Totsl
COST at 1st April 2024
Additions
Disposals
At 31st March 2025
55,957
26,689
815
82.646
815
15,995
77,466
{5,9951
49,962
27,504
DEPRECIATION at 1st April 2024
Charge for Year
Disposals
At 31st March 2025
4,496
12,491
(4,4961
12,491
17,232
5.214
21.728
17.705
(4,4961
34,937
22,446
NET BOOK VALUE
At 31st March 2025
37,471
5,058
42,529
At 31 st March 2024
51,461
9,457
60,918
8. DEBTORS
2025
2024
Other debtors
Prepayments & Acctued In¢ome
14,057
4,555
18,612
3.791
3,791
All p￿payMentS and accrued income in 2025 and 2024 relatsd to unrestricted funds.
9. LIABILITIES: Amounts Falling Due Within One Year
2025
2024
Other Creditors
Deferred Income
Accruals
39,683
62.014
34,200
2.659
98.873
1,564
41,247
In 2025 £0 related to restrictèd funds. In 2024 £34,200 related to restricted funds.
Deferred In¢omo
Income deferred during the year
34,200

STOCKPORT CARE SCHEMES
13
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
10. PROVISION FOR LIABILITIES
Stockport Care Schemes partlGipates in The Pensions Trusys Gro￿ Plan {the Plan}, a mulkn'_employer scheme
which provides benefits to same 638 non-associated participating employers. The scheme is a defined benefit
scheme in the UK.
It is not possiblè for th8 charity to obtain sufficiént information to enable it to account for the scheme as
defined benefit scheme. It therefore accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on
30 December 2005. This together with the d0￿ments issued by the Pension Regulator and Technical Actuarial
Standards issued by the Financial Reporting Council, Sel out the framework for funding defined beneffit
occupational pension schemes in the UIQ
The schem6 is dassified as a 'l8St-man' stsnding arrangement. Therefore the charity is potentially liablè for
other parbcipating employers, obligations if those employers are unable to meet their shgre of the scheme
deficit following withdrawal from the scheme. Participating employers are legally required to meet their share
of the scheme deficil on an annuity purchase basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out at 30 September 2023. This actuarial valuation showed
assets of £514.9m. liabiliti8s of £531.Om and a defi'cit of £18.1m.
To eliminate this funding shortfall, the Trustee has asked th6 participating employers to pay additional
contributions will be paid to the scheme as follows..
Doficit Contrlbutlon$
From 1 April 2025 to 31 March 2028
£2.100,000 per annum
Unless a ￿nCeSsiOn has been agreed with thé Trustee thé temi to 31 March 2028 applies.
Note that the $¢heme's prèvious valuation statement was carried out wth an effectiv8 dale of 30
September 2020. This valuation showed assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m.
To eliminate this funding shortfall, the Trust8é has asked the participating employers to pay additional
contributions to the schem8 as follows..
Thé recovery plan contributions are allocated to éach participating employer in linè with their estimated share
of the Series 1 and Series 2 scheme liabilities.
Where the ￿herne is in deficit and where the charity has agreed to a deficit funding arrang8m8nt the
charity re¢ognises a liability for this obligation. The amount recognised is the net present value of the
deficit reduction Contributions payable under the agreement that relatss to the deficit. The pr8s8nt value is
calculated using th8 discount rats detailéd in these disclosures. The unwinding of the discount rate is
recognised as a finance cost.
31 Ma￿h
2025
31 March
2024
Present Value of Provlslon
Present Value of Provision
1.916
854
Rgconclllallon of Opening and Closing Provislons
Provision at stsrt of the Period
Unwinding of the Discount Factor
Defficit Contribution Paid
Re-measuremènts - impact of any change in assumptions
Re-measuréments - amendm6nts to the contribution schedule
Provision at End of the Period
854
23
1870)
12
1,897
1,916
1,828
70
11,045)
854
Assumptions
Rate of DiS￿Unt
5.31
The discount rates shown above are the equivalent single discount rates which, when used to discount the futur8
recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to
discount the same recovery plan contributions.

STOCKPORT CARE SCHEMES
14
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
10. PROVISIONS (cont...)
Deficit Contributions
The proposed recovery plan for the Growth Plan aims to eliminate thè dèficit via a combination of
additional Contributions from employers and investment returns over a period of 6 years from 1 April 2019.
Additional contributions are ￿qUired from 1 April 2025 at a rate of £684 per annum at 3.5¥o
A provision lo cover these amounts, as discounted, has been made in the accounts.
The charity must recognise a liability measured as the present value of the contributions payable that
arise from the deficit recovery agreement and the resulting expense in the income and expenditure account
i.e. the unwinding discount rate as a finance cost in the period in which it arises.
It is these contributions that have been used to derive the charivs balance sheet liability.
11. MOVEMENT IN FUNDS
Balan¢•
al
0110412024 Incoming
Outgolng
Balance
Incl. actuarlal
at
revaluations 3110312025
Resource8:
Transfers
Restrl¢ted Funds..
Motability Foundation
Unrnstrl¢ted Funds..
Genèral
Total Funds
54,560
68,400
{41,4341
81.526
150,318
204,878
241,851
310,251
1229,066
270.500
163.103
244.629
Previous Year
Balance
at
0110412023 Incoming
Outgoing
Balance
incl. actuarial
at
revaluations 3110312024
Resources..
Transfers
Restslcted Funds."
Unrestricted Funds..
General
Total Funds
54,560
54.560
156.686
156.686
243,062
297.622
1249,4301
249,430
150,318
204.878
12. ANALYSIS OF NEf ASSETS BETWEEN FUNDS
Fixed
A88ets
Not Current Provision for
Assgts
Liabilities
Total
2025
Restrleted Funds."
Unrestricted Funds."
TOTAL FUNDS
37.471
5.058
42,529
44.055
159,961
204,016
81,526
163,103
244,629
1.9161
1,9161
Previous Year
Fixed
Assets
Net Current Provision for
Assets
Liabilities
Total
2024
Restricted Funds..
Unréstricted Funds=
TOTAL FUNDS
49,962
10,955
60,917
4,598
140,217
144,815
54,560
150,318
204,878
1854
8541
13. CAPITAL COMMITMENTS
2025
2024
Contracted but not provided for
£nil
£nil

STOCKPORT CARE SCHEMES
15
INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025
(for management purposes only)
INCOME
Grants & Contracts:
SMBC
Motability Foundation (£34,200 deferred)
Didsbury OSC
2026
2024
160,160
68,400
154,000
51JO
209,060
5,000
228,560
HMR Circle Voluntéer Drivers Service - Partner Payment
Interest Received
Donations
228
81,463
310,251
83.562
297,622
EXPENDITURE..
Rent
Staff Salaries and NIC
Staff Pensions
Recruilment Costs
Staff Travel Expenses
Training & Conferencés
Volunteer Expenses
Vehicle Expenses
Room Hire
Activity Costs & Refreshments
Advertising & Publicity
Computer System Maintenanc6 & Minor Eqpt
Telephone & Internet
Insurance
Post, Printing & Stationery
Subscrlptions
Miscellaneous
Depreciation
Profit on Disposal of Asset
Accountancy Fees
DBS Checks
Payroll Costs
Professional Fees
Pension Scheme Charges
Interest Charges
10,156
153,337
5,577
9,325
140.614
5,124
199
192
293
65,033
5,408
331
1,466
4,331
604
59,738
3,002
1,903
225
1,748
4,064
1,526
3,280
2,198
3,119
1,393
2,452
299
316
7.182
17.705
{901}
732
186
1,195
708
130
1.148
1,226
1,203
70
1,762
23
270,488
39,763
249.429
48.193
Surplus {Defi¢itl for Year
Actuarial Gains (Losses) on Pension Scheme
Net Surplus (Deficit) for thé Year
112}
39,751
48,192

CAR.t
Stockport Car Scheme
The Heatons Centre
Thornfield Road
Heaton Moor
SK4 3LD
0161476 2812
Hilton Jones LTd
Tla Community Accountancy Service
Hollinwood Business Centre
Albert Street
Oldham
OL8 3QL
Dear Sirs,
We confirm to the best of our knowledge and belief and having made appropriate enquiries of
other Trustees and Officials of the Charity, the following representations given to you in
connection with your examination of the Charity's Accounts, for the Year Ended 31st March
2025.
1. We acknowledge as Trustees our responsibility for the accounts, which you have prepared
for the Charity. All the accounting records have been made available to you for the purpose
of the examination, and all the transactions undertaken by the Charity have been properly
reflected and recorded in the accounting records. All other records and related information
including minutes of all management meetings have been made available to you.
2. Provision has been made in the Accounts for:
all liabilities that exist at the balance sheet date (other than contingent events in respect of
which no liability is expected to arise);
all losses expected to arise from events, which had occurred by the balance sheet date.
3. At the balance sheet date, none of the liabilities were secured on any assets of the Charity.
The assets in the balance sheet at that date were owned by the Charity free of any charge in
favour of third parties.
4. At the balance sheet date there were:

no material contingent or potential liabilities under claim or pending or threatened litigation,
no other material contingent liabilities,
no material commitments under contracts pla￿d for capital expenditure.
5. The net book values at which fixed assets are stated in the balan￿ sheet were arrived at:
after taking into account as additions all capital (not revenue) expenditure during the year,
after writing off all amounts relating to items which had been scrapped or sold during the
year,
after providing for depreciation on a scale sufficient to cover obsolescence and wear and
tear so as to reduce the assets to nil or their residual value by the time the assets are no
longer economically useful to the Charity.
6. Other current assets included in the balance sheet are expected to realize at least the
amounts at which they stated.
7. All income that arose up to the date of the balance sheet has been brought into account.
8. Except as disclosed in the Accounts, the results for the year were not materially affected by
transactions of a nature not usually undertaken by the Charity, by exceptional circumstances
or by transactions relating to a previous year.
9. Events since the balance sheet date have been taken into account so far as they have a
bearing on the balance sheet. Apart from changes in the ordinary course of business the
financial position is not substantially different to that at the balance sheet date.
10.The Charity has at no time during the year made any arrangement, transaction or
agreement to provide credit facilities for Trustees, nor to guarantee or provide security for
such matters.
11 .The Trustees know of no events that are likely to affect the adequacy of working capital to
meet foreseeable requirements in the year following the adoption of the Accounts.
12. Other than disclosed in the accounts there have been no transactions between the Charity
and other organisations in which any of the Trustees or any persons connected with them
have an interest.
Yours faithfully,
Committee Member ------.--------------
On Behalf of the Management Committee
Date:
22 May 2024