SOCIAL CARE IN ACTION
CONSOLIDATED
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
A COMPANY LIMITED BY GUARANTEE
COMPANY REGISTRATION NUMBER: 04526806
REGISTERED CHARITY NUMBER: 1096903

Pagye 12
SOCIAL CARE IN ACTION
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Contents
REPORT OF THE TRUSTEES...............................................................
INDEPENDENT AUDITOR'S REPORT.........................................................
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES....,................... ..........
CONSOLIDATED AND PARENT BALANCE SHEET........
.10
.13
.14
CONSOLIDATED STATEMENT OF CASH FLOWS........................
.15
NOTES TO THE CASH FLOW STATEMENT.......................
.16
NOTES TO THE FINANCIAL STATEMENTS.................
.17

SOCIAL CARE IN ACTION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The trustees are pleased to present their annual report and audited consolidated Financial Ststements of the charitable
company and its subsidiaries for the year ended 30 September 2024, which are also prepared to meet the requirements for a
Directors, Report and Financial Statements for Companies Act purposes.
The Financial Statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of
Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their Financia5 Statements in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102) (effective 1 January 2015).
REFERENCE AND ADMINISTRATIVE INFORMATION
Charlty Name
Social Care in Action
Reglster8d Office
1 Paynes Road
Southampton
S015 3DL
Charity Registration Number
1096903
Company Registration Number
04526806
DIRECTORS AND TRUSTEES
The directors of the charitable company, for the purposes of company law, are also its trustees for the purpose of charity law.
The trustees who served during the year and since the year end are as follows..
L Judd
E Hickman
D Lodge
D Corben
R Dickenson
B Aarons
N Kohn
A Tonkin
D Ball
SAII
T Yendell
D Curtis
R Dries
N Ward
Resigned 5 July 2024
Chair
Resigned 26 March 2024
Resigned 21 January 2025
Treasurer
Resigned 23 April 2024
Resigned 23 April 2024
Appointed 23 September 2023, resigned 18 November 2024
Appointed 10 December 2024
Appointed 10 December 2024
GROUP REGISTERED SOCIETIES AND CHARITABLE COMPANIES
SCA Care
SCA Tran5POrt Services
Options Wellbeing Trust
The Steven James Practice (Disso￿ed)
Flat Spaces Foundation
Flat Spaces (Ropleyl Limited
Southampton Healthy Living (Dissofved)
Registered Society No.. 27461 R
Registered Society No.. 29035R
Charitable Company No.. 4699108
Charitable Company No.. 5278016
Charitable Company No.. 9098286
Company No.. 8560255
Company No.. 10627689
SENIOR MANAGEMENT TEAM
R Rossiter
K Mccarthy
R Dickenson
Group Chief Executive OffI￿r
M Wrycraft
Head of Human Resources
D Wearn
Interim Head of Finance.. appointed 21 January 2025
Head of Facilities
Head of operations
D Freshwater
B Allen-Hutin
WLee
N Evans
Group Chief Executive Officer= resigned 31 July 2024
Head of Finance.. resigned 4 October 2024
Head of Health and Wellbeing: resigned 31 December 2024
Interim Head of Finance.. appointed 3 September 2024, resigned 31 January 2025

REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
OUR ADVISORS
Auditor
Saffery LLP
Midland House
2 Poole Road
Boumemouth
8H2 5QY
Bankers
Lloyds Bank
30 Commercial Road
Totton
S040 3TH
STRATEGIC REPORT
The charitable company presents its Report and Strategic Report.
AIMS AND OBJECTIVES
The charitable company's aims and objectives a￿..
the advancemenl of health and the relief of those in need by reason of youth, age, ill-health, disability, financial
hardship or other disadvantage for the public benefit in particular, but not limited to the practice and provision of health,
education, care or community SerVi￿s., and
to provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time
occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financi81
hardship or social circumstances with the object of improving their conditions of life.
Public Beneflt Statement
Our main activities and who we try lo benefit are described above.
Our charitable activities focus on care in the community, transport, training, counselling Services and operating a wellbeing
centre.
All of our activities are undertaken to further our charitable purpose5 for the public benefit. In shaping our objectives and
planning our activities, the trustees have considered the Charity Commission's guidance on public beneffl including the
guidanGe'Public Benefit.. Running a Charity {PB2)'.
ACHIEVEMENTS AND PERFORMANCE
SCA Care has demonstrated resilience and adaptability in the face of various challenges, particularly in the home care
and specialist care sectors. While financial deficits were evident, the growth in client numbers and consistent service
delivery reflect a commitment to excellence. The success in extra care and day care services suggests a solid foundation
for potential recovery and growth, positioning SCA Care favourably for the upcoming year. A focus on financial
management and leveraging strengths in service delivery will be crucial for future stability and 8xpansion.
Hom• Care
The SCA Home Care team has made notable strides in adapting to the evolving landscape of home care services over the
past financial year. Despite facing challenges, we successfully pivoted our focus towards self-funding customers, which
initially yielded positive financial results until May 2024. Our commitment lo maintaining highquality care has been evident,
even as we navigate a competitive environment. The SCA Home Care team achieved the highest ranking of all providers
delivering to Southampton City Council {SCC) in 2024 as audiled in their Provider assessment market management toolkit
(PAMMS)
However, the overall financial performance reflects a reduction in Income, particularly from local authorities. Southampton
City Council remains our largest customer, but due to the recent recommissioning of the care framework, SCA Care has
fallen outside the top 10 providers. This change has significantly hindered our ability to secure new care packages, leading
to a decline in overall income.
Moreover, the Ios5 of several substantial packages to local authority-funded provisions has negatively impacted our budget
position for 2024. This decline occurs against a backdrop of significant shortfalls in social care funding at a national level.
Notably, Southampton City Council has narrowly avoided Section 114 bankruptcy and is currently undergoing substantial
restructuring alongside that of the Hampshire and Isle of Wight Integrated Care Board, another significant funder of SCIA.
Whilst we have achieved important milestones in adapting our service offerings, our financial oullook remains challenged,
necessitating continued strategic adjustments in ￿SpOnSe to the shifting funding landscape.

P<ige 15
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
ACHIEVEMENTS AND PERFORMANCE - continued
During the financial year, SCA Home Care reached a peak of 3.741 hours of care delivered in a single month, a decrease
from the previous year's high of 5,038 hours. This decline can be primarily attributed to the loss of a few significant care
packages, which has impacted our overall serviGe delivery.
Despite this reduction in total hours, we have seen a positive trend in our client base. The number of clients has increased
from 42 in October 2023 to 53 in September 2024, indicating a growing demand for our services. This growth has also been
reflected in our staffing levels, with an increase in personnel to support the expanding Glient roster.
These operational highlights demonstrate our resilience and ability to adapt to changing circumstances while still striving to
meetthe needs ofourgrowing client communily. Moving forward, we will continue tofocus on enhancing ourservice delivery
and exploring opportunities to regain lost Income through new client acquisitions.
The overall financial income for the home care service forthe year amounted to £933,856, significantly below the budgeted
income of £1,328,734. This shortfall resulted in an expected budgeted contribution to core of £242,741. Despite these
challenges, the service successfully achieved a contribution of £125,514 towards centralised costs. However, the overall
performance of the home care service reflects a deficit of £117,227. This outcorne underscores the financial pressures we
have faced throughout the year, primarily due to the reduction in income and 105s of significant care packages. Moving
forward, addressing this deficit will be a key priority as we seek to stabilise and enhance the financial viability of our home
care services.
Specialist Care
The specialistcare service has focused on aligning with key frameworks and is now a member offrameworks for Hampshire
County Council, Southampton City Council, and Portsmouth City Council, as well as being a preferred provider for
Hampshire and Isle of Wight ICB. Despite this strategic positioning, the number of customers has not increased.
In February 2024, the service delivered 6,051 hours. while December 2023 saw a lower delivery of 5,010 hours, influenced
by individuals spending more time with family during the Christmas period. Overall, the service has seen minimal growth in
hours delivered, averaging around 5,400 hours per month. The strategy over the past year has been to gain entry on
relevant frameworks and prepare for bidding opportunities for potential work through mini competitions.
There has been consideration of purchasing a supported living service, although this idea received mixed feedback from
commissioning managers who prefer a separation belween support and accommodation providers. However, service level
agreements with registered housing providers have been signed to act swiftly if suitable accommodation for individuals with
increased needs becomes available.
In temis of financial performance, the budgeted income for the financial year was £1 .9 million but only achieved £1.5 million,
resulting in a shortfall of £426,761. Conversely, the contribution to core activities exceeded expectations, reaching £329.529
against an anticipated contribution of £280,068. The focus for the coming year will be on promoting independence among
individuals to reduce rellance on seNices.
Extra Care
This year, our organisation has made significant strides in delivering extra care services within the New Forest area, while
also facing some operational challenges. We successfully retained our extra care contract with Hampshire County
Council. Athough we had aspirations to expand our portfolio into new geographical areas. we take pride in the
exceptional service5 we continue to provide from Barfields Court, Winfrid House, Gore Grange, and now Wooldridge
View.
The mobilisation of our new extra care service in New Milton experienced a four-month delay, with the anticipated launch
set for January 2024 not being achieved until April 2024. However, through our partnership with Hampshire County
Council and People for Places, we were able to ensure a smooth transition. Once operational, the service quickly became
fully occupied, with positive feedback from commissioners and key stakeholders.
During this period, we have seen a remarkable increase in Service delivery hours, rising from 4,875 in October 2023 to
7,604 in September 2024. Additionally, our customer portfolio expanded from 64 to 117 individuals, reflecling significant
success for our operational team. This growth necessitated a 500/0 increase in staffing levels, a testament lo our effective
recruitment and retention strategies within the extra care services and the exceptional work of the Management team.

REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
ACHIEVEMENTS AND PERFORMANCE - continued
The anticipated income for this financial year was budgeted at £1,508,482,. however, we achieved an actual income of
£1,504,507. In terms of our contribution to core activities, we initially projected a contribution of £172,371, but the actual
contribulion was £104,807, resulting in a deficit of £67,564. This shortfall was primarily attributed to an additional £34,000
in staffing costs for the mobilisation. induction, and training of the new staff team at Wooldridge View, alongside increased
agency recruitment fees.
While we faced financial challenges. our operational successes and the high-quality care we provide to our clients remain
commendable. We look forward to building on these achievements in the Goming year.
SCA Care - Day Care (Southampton Living WelllSLW)
Over the past 12 months, the Southampton Living Well Service has undergone significant changes and achieved notable
successes. Following the request from our commissioning authority, Southampton City Council, we have concluded our
parlnership with Age UK Southampton (then Age UK Wiltshire} due to low occupancy levels in their hub. As a result, we
are now the sole provider of the Southampton Living Well SeNice, entering the final year of our contract, which has been
extended until July 2025 while the service is recommissioned.
The Southampton Living Well Service currently operates from INO service areas: Freemantle Community Centre and
Chamberlain Leisure Centre. We are pleased to report that occupancy levels have consistently remained at or above
90°/o, demonstrating strong demand for our services. Additionally, we have seen a positive trend in self-funding
customers, with a consistent month-on-month increase, reflecting the community's growing reliance on our service.
Our seNice provides essentl81 support and day respite for older individuals with current support needs, fostering an
inclusive, active, and supportive environment. The management team has effectively promoted the seNi¢e among
commissioners and strategic social work teams, ensuring good visibility within the community.
In the last financial year, the expected budget for the Southampton Living Well Service was £496,374. We are pleased to
report that we achieved a total income of £586,200, resulting in a positive variance of £89,826. Furthermore, the overall
contribution to the core activities of our charity was anticipated to be £108,264., however, we exceeded this expectation,
achieving a contribution of £138,179, some £29,915 ahead of our forecast.
The achievements over the past year highlight our commitment to providing invaluable service5 to the community while
maintaining financial sustainability. We look fomard to continuing our efforts in the coming year and to the successful
recommissioning of the service.

PaLse 17
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
FINANCIAL REVIEW
These Financial Statements reflect the financial activity of Social Care in Action as a group of social enterprises and
individually. whose activities are primarily training, employment enabling and consultancy work. These consolidated Financial
Statements for the SCIA group of social enterprises reflect Ihe combined income and expenditure of the businesses, its
activities and impacts. The sc￿ group of social enterprises recorded a deficit of £737,105 in the year to 30 September 2024
(2023- deficit of £555,795).
The group income in the year ended 30 September 2024 was £5,398,876 compared to £4,918,364 in Ihe previous year.
Expenditure for the year was £6,135,981 compared to £5,404,159 in the previous year. The group now has a tolal reserve of
£2,687,170 at 30 September 2024 compared to £3,424.275 at 30 September 2023.The trustees are satisfied wilh the financial
stability of the group.
Principal Funding Sourcos
The prinGipal funding sources for the Individual charitable company are currently by way of training sales to SCA Care.
Investment Powors and Policy
The trustges do not consider it prudent, at this stage, to invest income in stocks, shares or bonds for the longer term. The
policy for investrnent is, therefore, to retain funds as cash and place them on bank deposit at the best rate obtainable.
Reserves Policy and Going Concern
It is the policy of the charitable company to aim towards maintaining unrestricted funds, which are the free reserves of the
charitable company, at a level where unrestricted funds will be sufficient to meet its outgoing expenses.
The level of reserves is part of the charitable company's business planning, budgeting and forecasting process. It takes
into account:
risks associated with each stream of income and expenditure being different from that budgeted;
planned activity levels., and
organisational commitments.
It 15 the trustees policy to hold approximately three months running costs as free res8rves. As at 30 September 2024 that
would equate to a maximum of £1,533,996. The actual free reserves held al that date was £2,226,587. The trustees are
of the view that the charitable company and group are a going concern.
The auditorfs opinion on page 10 states that, based on the work they have performed. they have not identified any
material uncertainties relating to event5 or conditions that, individually or collectively, rnay cast significant doubt on the
group or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from
when the financial statements are authorised for issue.
PLANS FOR FUTURE YEARS
Plans for SCA care concentrat8 on several significant areas over the next three years, prioritising sustainabS1ity, workforce
development, operational resilience, and partnerships within the community.
SCA Home Care- the organisation aspires to broaden its self-funded portfolio while educating the workforce on the
creation of sales funnels and customer relationship management systems. Additionally, there is an objective to expand
geographical Coverage and enhance the customer base.
SCA Specialist Care - SCA intends to strengthen its relationships with commissioning managers and conlinue engaging
with the appropriate frameworks. The organisalion will pursue opportunities for supported living service5 through tenders,
ensuring that growth does not come at the expense of quality.
SCA Extra Care - SCA plans to maintain the advancements achieved over the past year whilst assessing upcoming
tenders and introducing a self-funded offering within this service area for individuals whom want to gain more
independence within the community.
SCA Daycare - The organisation aims to retain current contracts and Collaborate with new partners for Gonsortiums that
align with the new commissioning requirements. The primary focus remains on mitigating social isolation and loneliness
while delivering high-quality respite for older individuals within the Southampton community.

REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PLANS FOR FUTURE YEARS - contlnuad
Options - We will continue to promote the charity to stakeholders wthin our local authorities and the NHS. and work wth
them lo identify gaps in piovision that Options can support wth. To ensure the ongoing financial sustainability of the charity
we will also focus on Ihe growth of our counselling offer with a keen eye on what is most impactful. Furthemiore, Options will
continue to pursue grant funding when available to tackle unwmet needs in our communities.
Transport- Looking ahead to the upcoming financial year. our plan is to prioritise a strategy for financial viability, ensuring
that il remains a key focus for our operations. A critical component of this strategy involves Ihe continued provision of the
Southampton Living Well service, which facilitates transport for individuals attending SCA Cares day services provision.
which is subject to retendering in July 2025.
Should the contract for this service be renewed, it will be essential to consider the fleet renewal strategy to enhance our
operational efficiency and service delivery. This will involve evaluating our current fleet and identifying opportunities for
upgrades or replacements to better meelthe needs of our users while also ensuring sustsinability. By taking these proactive
steps, we aim to secure the future of our services and conlinue supporting our community effectively.
Govemlng Document
The company is a charitable company limited by guarantee, incorporated on 5 September 2002 and registered as a charity on
8 April 2003. The charitsble company was established under a Memorandum of Association whlch established the objectives
and powers of the charitable company and is govemed under ils Articles of Association. In the event of the charitable
company being wound up, members are required to contribute an amount not exceeding £10.
Recruitment and Appolntment of Trustees
The directors of the company are also chartty trustees for the purposes of charity law and, under the charitable company's
Article5, are known as member5 of the Board. The director5 are reappointed in accordance wth the Memorandum and
Articles of Association
Trustee Inductlon and Training
A programme is employed for the induction of new trustees. This includes visiting the offices. meeting staff and observing
how the charitable company operates. 11 also encompasses a full induction in the charitable company's policies and
procedures and involves examining the business plan.
Organisational Structure
Day to day operations and responsibilities are delegated to the Senior Management Team, who are responsible for ensuring
the charitable company delivers the services specified, meets key perfomiance targets and stays within the agreed budgets.
Risk Management
The trustees have conducted a review of the major risk5 to which the charitable cornpany is exposed. Where appropriate,
systems or procedures have been estsblished to mitigate the risks the charitable company face5. Significant external risks
have led to the development of a strategic plan. Intemal control risks are minimised by the implementation of procedures for
aulhorisation of all transactions and projects. The Injstees have identified reputational risk, financial risk, IT risk and health
and safety risk as being the major risks they are exposed to. To mitigale these, the charilable company have controls which
include partnership working, upgrading electronic ne￿orkS and introducing technology to record events as and when they
occur. In addition, all staff are provided with handbooks detailing the organisations expectations when they join.
Related Partles
Social Care in Action is a member of the SCIA group of social enterprises. The other members of the group. who are all
Registered Societies under the Co-operative and Community Benefit Societies Act 2014. are SCA Care, SCA Transport
Services, along with Options Wellbeing Trust. Steven James Pract¢Ge and Flat Spaces Foundation, companies limiied by
guarantee and Registered Charities, Southampton Healthy Living, a company limited by guarantee. and Flat Spaces (Ropley)
Ltd a company limited by shares.
The charitable companies and registered societies are all operated and managed on a untfied basis with Social Care in Action
acting as the parent body.

Pagye 19
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Key Management and Personnel Remuneration
The directors consider the board of directors, who are the charitable company's trustees and the senior management team,
comprise the key management personnel of the charitable company in charge of directing and Controlling, running and
operating the charitable company on a day to day basis. All directors give their time freely as trustees in the year.
Pay Policy for Senior Staff
The trustees review the remuneration of senior staff periodically on the basis of the performance of the individual Gon￿rned
and the charitable company and group as a whole.
RESPONSIBILITIES OF TRUSTEES
The Injstees {who are also directors of Social Care in Action for the purposes ofcompany law) are responsible for preparing
the Annual Report of the Trustees 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. Under company law the trustees
must not approve the Financlal Statements unless they are satisfied that they give a true and fair view of the state of affairs of
the charitable company and of the incoming resources and application of resources, Including the income and expenditure, of
the charitable company for that period.
In preparing these Financial Statements the trustees are required to..
select SLfjitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP (FRS 1021.
make judgements and estimates that are reasonable and prudent.,
slate whether applicable UK accounting Standards have been followed. subject to any material departures disclosed and
explained in the Financial Statements.,
-and prepare the Financial Statements on the going concern basis, unless it is inappropriate to presume that the charitable
company w(11 continue in business.
The trustees are responsible for Tnaintaining proper accounting records which disclose with reasonable accuracy, at any time,
the financial position of the charitable company and to enable them to ensure that the Financial Statements comply wilh the
Companies Act 2006.
They are also responsible for safeguarding the assets of the charitsble company and hence taklng r8asonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the
charitable company's website. Legislation in the United Kingdom goveming the preparation and dissemination of the
Financial Statements may differ from legislation in other jurisdictions.
Statement as to Dlsclosure to our Auditors
In so far as the trustees are aware, at the time of approving our Report of the Trustees..
there is no relevant information, being information needed by the auditor in connectlon with preparing their report, of
which the charitable company's and group's auditor is unaware,. and
the Iru5tees, having made enquiries of fellow directors and the group's auditor that they ought to have individually
taken, have each taken all steps that helshe is obliged to tske as a director in order to make themselves aware of any
relevant audit information and to establish that the charitable company's and group's auditor is aware of that
information.
AUDITOR
A resolution to re-appoint Saffery LLP will be submitted to the annual general meeting.
Approved by the trustees on 4 April 2025 and signed on their behalf by:
E HICKMAN
CHAIR

110
INDEPENDENT AUDITOR'S REPORT
TOTHE MEMBERS OF
SOCIAL CARE IN ACTION
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Opinlon
We have audited the financial statements of Social Care in Action (the 'parent charitable company,) and its subsidiaries
{the 'group'} for the year ended 30th September 2024 which comprise the Consolidated Statement of Financial Activities,
the Consolidated and Parent Balance Sheet, the Consolidated 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).
In our opinion the financial statements:
give a true and fair view of the state of the affairs of the group and the parent charitable company as al 30th
September 2024 and of the group's incoming resources and application of resources, including its income and
expenditure, for the year then ended.,
have been properly prepared in accordance wlth United Kingdom Generally Accepted Accounting Praclice., and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS (UKI) 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 group and parent charitable company in accordance with the
ethical requirements that are relevant to our audil 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 sufficlenl and appropriate to provide a basis for our opinion.
Conclusions relatlng to golng 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 evenls or conditions
that. individually or Gollectively, may cast significant doubt on the group or the parent charitable company's ability to
continue as a going concern for a period of at least ￿e1ve months from when the financial statements are aulhorised 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 infomiation
The other information comprises the information included in the annual ￿pOrt, other than the financial statements and our
auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements
does nol 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 inconsislent with the financial statements or our knowledge obtained in the
course of the audit or otherwise appears to be materially mi55tated. 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 perfomied, 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.

INDEPENDENT AUDITOR'S REPORT (Continued)
For the year ended 30 September 2024
Other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees, Annual Report which includes the Directors, Report and the Strategic Report
for the financial year for which the financial statements are prepared is Gonsistent with the financial statements; and
the Trustees, Annual Report which includes the Directors, Report and the Strategic Report has been prepared in
accordance with applicable legal requirements.
Matter8 on which we are requlred to report by exc•ptlon
In the light of the knowledge and understanding of the group and the parent charitable company and their envlronment
obtained in the course of the audit, we have not identrfied material misstatement5 in the Trustees, Annual Report and
Strategic Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 require us to report to you if,
in our opinion:
adequate accounting records have not been kept by the parent charitable company, or returns adequate for our
audit have not been received from branches not visited by us; or
the parent charitable company financial statements are not in agreement with the accounting records and returns., or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the infomiation and explanations we require for our audit. or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime
and to take advantage of the small companies exemplion in preparing the Trustees, Annual Report and the Strategic
Report.
Responsibilities of trustees
As explained more fully in th8 Statement of Trustees, Responsibilities set out on page 8, the trustees {who are also the
directors of the parent charitable company for the purposes of company law} are responsible for the preparation of the
financial statements and for being satisfied that they give a true and fair view. and for such internal control as the trustees
determine is necessary to enable the preparation of the financial statements that are free from material misstatement,
whether due to fraud or e￿Or.
In preparing the fi'nancial statements, the trustees are responsible for assessing the group and the parent charitable
company's ability to continue as a going concern, disclosin9, as applicable, matters related to going concem and using
the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable
company or to cease operations, or have no realistic alternative but to do so.
Auditorfs responsibilities for the audit of the financial statements
We have been appointed as auditors under the Companies Act 2006 and report in accordance with regulations made
under that Act.
Our objectives are to obtain reasonable assurance about whether the group and parent financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditorfs 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.

INDEPENDENT AUDITOR'S REPORT (Continued)
For the year ended 30 September 2024
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line
with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The
specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including
fraud are detailed below.
Identifying and assessing risks related to irregularities-
We assessed the susceptibility of the group and parent charitable company's financial statements to material
misstatement and how fraud might occur, including through discussions with the trustees, discussions within our audit
team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We
evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements. We identified
laws and regulations that are of significance in the context of the group and parent charitable company by discussions
with trustees and updating our understanding of the sector in which the group and parent charitable company operate.
Laws and regulations of direct significance in the context of the group and parent charitable company include The
Companies Act 2006 and guidanGe issued by the Charity Commission for England and Wales.
Audit response to risks identified:
We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related
financial statement items includin9 a review of financial statement disclosures. We reviewed the parent charitable
company's records of breaches of laws and regulations, minutes of meetings and correspondence with relevant
authorities to identify potential material misstatements arising. We discussed the parent charitable company's policies and
procedures for compliance with laws and regulations with members of management responsible for compliance.
During the planning meeting with the audit team, the engagement partner drew attention to the key areas which might
involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any
instances of non-compliance with laws and regulations or knowledge of any actual, suspected or alleged fraud. We
addressed the risk of fraud through management override of controls by testing the appropnatenes5 ofjournal entries and
identifying any significant transactions that were unusual or outside the normal course of business. We assessed whether
judgements made in making accounting estimates gave rise to a possible indication of management bias. At the
completion stage of the audit, the engagement partner's review included ensuring that the team had approached their
work with appropriate professional 5cepticism and thus the capacity to identify non-compliance with laws and regulations
and fraud.
Use of our report
This report is made solely to the parent charitable company's members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the parent charitable
company's members those matters we are required to 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 to anyone other than the parent charitable
company and th8 parent charitable company's members as a body, for our audit work, for Ihis report, or for the opinions
we have formed.
Casidhe Baleri (Senior Statutory Auditor)
for and on behalf of Saffery LLP
Bournemouth Office
Midland House
2 Poole Road
Bournemouth
BH2 5QY
Statutory Auditors
Date:
Saffery LLP is eligible to act as an auditor in terms of section 1212 of the Companie5 Act 2006.

SOCIAL CARE IN ACTION
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING INCOME AND EXPENDITURE ACCOUNTS)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unrestricted Restrlcted
Funds
Funds
2024
2024
Totsl
Funds
2024
Total
Funds
2023
Note
INCOME
Donations and legacies
Charitable activities
Investment income
Community benefit trading
Other Income
Gain on disposal offixed assets
104,180
5,165,394
54,475
74,244
104,180
504
5,165,394 4,796,259
54,475
54,993
74,244
64,847
583
583
1,761
TOTAL
5,398,876
5,398.876 4,918,364
EXPENDITURE
Charitable activities
Community benefit trading
Costs of fundraising
6,091,620
44,361
6.091,620 5,359,754
44,361
39,205
5,200
TOTAL
8,135,981
6,135,981 5,404.15g
NET EXPENDITURE FOR THE YEAR
(737,105)
{737.105) (485,795)
OTHER RECOGNISED GAINS
Losses on revaluation of fixed assets
(70,000)
MOVEMENT IN FUNDS FOR THE YEAR BEFORE TAX
{737,105)
(737,105) (555,795)
TAX
NET MOVEMENT IN FUNDS FOR THE YEAR
{737,105)
(737.105) (555,795)
TRANSFER OF UNRESTRICTED FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward
3.424,275
3,424,275 3,980,070
TOTAL FUNDS CARRIED FORWARD
2,687,170
2,687.170 3,424,275
The net expenditure for the purposes of the Companies Act 2006 comprises the net expenditure before
other recognised gains or losses for the year of £737,105 (2023.. Net Expenditure £485,795).

| 14
SOCIAL CARE IN ACTION
CONSOLIDATED AND PARENT BALANCE SHEET
AS AT 30 SEPTEMBER2024
Consolidated
Charitable Company
Note
2024
2023
2024
2023
FIXED ASSETS
Tangible fixed assets
Investment property
Investments
TOTAL FIXED ASSETS
CURRENT ASSETS
Debtors
Cash at bank and in hand
TOTAL CURRENT ASSETS
LIABILITIES
Creditors: Amounts falling due within
one year
12 1,960,859 2.2g3,451
13
190,000
190,000
14
1,074,558
1,064,501
2,150,859 2,483,451
1,074,560
1,064,503
15
820,697
800,339
260,780
663,435
1,081,477 1,463,774
290,407
29
290,436
300,844
215.529
516,373
18 (545,166) (522,9501 {829,071) {175,514)
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
536,311
940,824
1538,635)
340,859
2,887,170 3,424,275
18 2,687,170 3,424,275
535,925
535,925
1,405.362
1,405,362
GROUP I CHARITABLE COMPANY FUNDS
Unrestricted Income Funds..
General funds
Revaluation reserve
19
2,256,719 2,963,692
430,451
430.451
535,925
1,375,230
Total Unrestricted Income Funds
2,687,170 3,394,143
535,925
1,375,230
Deslgnated Funds
19
30,132
30,132
Restricted income funds
GROUP I CHARITABLE COMPANY FUNDS
19
2,687,170 3,424,275
535,925
1,405,362
The trustees have prepa￿￿ group Financial Statements in accordance with section 398 of the Companies Act 2006 and
section 138 of the Charities Act 2011. These Financial Stslements constitute the annual Financial Statements required by the
Companies Act 2006 and are for circulation to members oflhe Charitable company.
The consolidated Balance Sheet incorporates all the charitable companies and regISte￿d societies within the SCIA group.
The notes on pages 17 to 32 form part of these Financial Statements.
Approved by the trustees on 4 April 2025 and signed on their behalf by:
io
E HICKMAN
CHAIR
A TONKIN
TREASURER
COMPANY REGISTRATION NUMBER: 04526806

Page 115
SOCIAL CARE IN ACTION
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Note
2024
2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash used in operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
(716,592)
(388,834)
Interest income
Proceeds from sale of property, plant and equipment
Proceeds from sale of investment
Purchase of property, plant and equipment
NET CASH PROVIDED BY I (USED IN) INVESTING ACTIVITIES
5,087
330,075
10,542
2,198
{21,225)
313,937
1174,165)
1161.425)
(550.259)
1,213,694
663.435
Change in cash and cash equivalants in the year
Cash and cash equivalent5 at the beginning of the year
Cash and cash equlvalonts at the end of the year
{402,655)
663,435
260,780

SOCIAL CARE IN ACTION
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1 RECONCILIATION OF NET (EXPENDITURE)I INCOME TO NEf CASH FLOW FROM OPERATING ACTIVITIES
Consolidated
2024
2023
Net (expenditure)fincome for the year as per
the Statement of Financial Activities
(737,105)
(555,795)
Adjustments for:
Interest income shown in Investlng actlvltles
Depreciation charges
Revaluation of fixed assets
Lossl(Gain) on disposal of fsxed assets
{Increase)IDecrease in debtors
Increasel(Decrease} in creditors
Net cash used in operating activities
(5,087)
16,317
{10,542)
22,127
70,000
(1,761)
113,408
(26,2711
{388,834)
7,425
(20.358)
22,216
{716,592)
ANALYSIS OF CASH AND CASH EQUIVALENTS
Consolldated
2024
2023
Cash at bank and In hand
Bank overdraft
Total cash and cash equivalents
280,713
(19,933)
260,780
663,435
663,435

SOCIAL CARE IN ACTION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
ACCOUNTING POLICIES
Charity Information
Social Care in Action is a charitable company established under its Memorandum and Articles ofAssociation and
registered with the Charity Commission and Companies House in England and Wales. The principal address is 1
Paynes Road. Southampton S015 3DL. The charitable company is a public benefit company.
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of
the Financial Statements are as follows:
(a) Basis of Preparation
The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their Financial Statements in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1
January 20151- (Charities SORP IFRS 1021, the Financial Reporting Standard applicable to the UK and
Republic of Ireland (FRS 102) and the Companies Act 2006.
The Financial Statements are prepared in sterling, which is the functional currency of the charitable company.
Monetary amounts are rounded to the nearest £.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwlse slated in the
relevant accaunting po5icy note.
(b) Group Flnancial Statements
The Gonsolidated Financial Statements incorporate the results of Social Care in Action and its related
Registered Societies and charitable companies on a line by line basis.
The consolidated entity is referred to as Ihe SCIA group of social enterprises (group).
The Charity has taken advantage of the exemption, under sectson 408 of the Companies Act 2006, not to
publish its own Statement of Financial Activities. The charitable company's total income for the year was
£250,742 (2023..£562,102) and its total expenditure was £1,120,178 {2023'. £964,190) resulting in a net deficit of
£869,438 (2023..defiGil £402,088).
(c) Income
All income is included in the Statement of Financial Activities when the charitable company is entitled to the
income and the amount can be quantified with reasonable accuracy. The following specific policies are applied
to particular categories of income..
Donations and legacies are included in full in the Statement of Financial Activilies when receivabl8.
Income from charitable activities is accounted for when earned.
Income from government and other grants, whether"capilal" grants or revenue" grants, is recognised
when the charity has enlillement to the funds, any performance conditions attached to the grants have
been met, it is probable that the income will be received and the amount can be measured reliably and
is not deferred.
Investment income is included when receivable.
Donated servlces and facilities are included at the value to the charitable company. The valu8 of
services provlded by volunteers has not been included in these Financial Statemenls. Volunteers are
used to provide driving seNices assist in the operation of day centres.
(d) Exponditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure Sncludes any VAT
which cannot be fully recovered and is reported as part of the expenditure to which it relates.
Expenditure on charitsble activities comprises those costs incurred by the charitable company in Ihe delivery
of its activities and services for its beneficiaries. It includes both Costs that can be allocated directly to such
activities and those costs of an indirect nature necessary to support them.
Support costs are allocated be￿een the expenditure categories of the Statement of Financial Activities on a
basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly.
others are apportioned on an appropriate basis, eg floor areas, per capita or estimated usage as set out in
Note 7.
Governance costs include those Gosts associated with meeting the constitutional and statutory requirements
of the charitable Gompany and include the audit fees and costs linked to the strategic management of the
charitable company.

| 18
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 Saptember 2024
ACCOUNTING POLICIES (CONTINUED)
{el Tangibl8 Fixed Assets
Tangible fixed assets are stated at cost, less accumulated depreciation and any accumulated impairment
losses. The costs of additions below £1,000 are not capitalised.
Depreciation is provided at rates calculated lo write off the cost of each asset over its expected useful life as
follows..
Buses and motor vehicles
Office equipment
Computer equipment
Training equipment
Furniture, fixtures and fittings
Freehold building5 and propety
Propety irnprovemenls
2 to 6 years
2 to 7 years
3 to 4 years
4 years
3 to 4 years
50 years
5to15years
The related entities. Options Wellbeing Trust and Flat Spaces Foundation, measures freehold property at
their fair value and are to be revalued every 5 years.
(Q Investment Property
Investment properties are initially measured al cost and subsequently at fair value, with the change
recognised in the Statement of financlal activities.
(gl Debtors
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the
amount prepaid net of any trade discounts due.
(h) Cash at Bank and in Hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of
three rnonths or less from the date of acquisition or opening of the deposit or similar account.
Creditors and Provisions
Creditors and provisions are recognised where the charitable company has a present obligation resulting
from a past event that will probably result in the transfer of funds to a third party and the amount due lo settle
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.
Finance Lease Agreements
Assets held under finance leases where substantially all ofthe b8nefits and risks of ownership arLrue to the
lessee, are ¢apitalised and disclosed under tangible fixed assets at their fair value. The assets are depreciated
over the shorter of the lease term or their useful economi¢ life. The capital element of the future payments is
treated a5 a liability. The total finance charge for each lease is charged to the Statement of Financial Activities
so as to produce a constant periodic rate of charge for each accounting period.
(k) Operating Lease Agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with
the lessor are charged to the Statement of Financial Activities as incurred.
Pension Costs
The parent company, SCIA participates in the Hampshire County Council (HCCI pension scheme which is a
Defined Benefit Pension Scheme within a multi-employer plan.
HCC have provided details of the deficit relating to each entity. The registered society and the charitable
company have entered into an agreement with the multi-employer plan provider that determines how the deficit
is to be funded and this has been recognised as a liability in the consolidated Financial Statements.
The charitable company and related enlilies also operate a defined contribution pension scheme. Payments to
the scheme are charged as an expense as they fall due.
(m) Taxation
The activities of the charitable company and its related societies and charitable companies are exempt from
Corporation Tax on their charitable activities. With the ex￿ptIOn of Flat Spaces Ropley as this is a limited
mpany, limited by shares and subject to Corporation l ax.
(n) Termination Benefits
Termination benefits are recognised as an expense when the entity is demonstrably Committed to terminating
the employment of an employee or group of employees before the normal retirement date. The entity is
demonstrably committed when it has a detailed fomial plan for the termination and is without realistic possibility
of withdrawal. Termination benefits are measured at the best estimate of the expenditure required to setue the
obligation at the reporting date.
ti)

Pagye 119
NOTES TO THE FINANCIAL STATEMENTS {Continued)
For the year ended 30 September 2024
ACCOUNTING POLICIES (CONTINUED)
(o) Fund Accounting
Unrestricted funds consist of the general purposes fund and designated funds.
Designated funds are funds established by the trustees from time to time for specific projects or purposes,
are not in any way restricted and any surplus or deficit will be transferred tolfrom the general purposes fund
when the designated fund is closed.
Restricted Funds are funds subject to specific restrictions imposed by donors or by the purpose of the
appeal.
(p) Significant Judgements and Estlmates
Preparation of the Financial Statements may require management to make significantjudgements and
estimates. There are no items in the Financial Statements wherejudgements and estimates would have a
significant effect on amounts recognised in the Financial Statements.
(q) F5nancial Instruments
The charitable company only has financial assets and financial liabilities of a kind that qualify as basic
financial inslrumenls. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value with the exception of bank loans. which are subsequently
measured at amortised cost using the effective interest method.

120
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
2 DONATIONS AND LEGACIES
Consolidated
Unrestricted
Funds
2024
Total
Funds
2024
Total
Funds
2023
Donations
104,180
104.180
504
Total
104 180
104,180
504
The donations and legacles Income for the year to 30 September 2023 of £504 was unrestricted.
3 CHARITABLE ACTIVITIES
Consolidated
Unrestrlcted
Total
Funds
Funds
2024
2024
Total
Funds
2023
Local Authority l NHS contracts
Customer contributions
Private counselling
Sundry income
Use of buses
Dial-a-ride
Grants received
4,475,704 4.475,704 4,288,650
416,042
416,042
258,079
179,734
179,734
117,257
5,600
5,600
40,521
4,070
4,070
4,765
78,123
78,123
6,466
Total
5 165 394 5,165 394 4 796,259
Th8 group has entered Inlo servic8 agr88ment contracts with govemment bodies and local authorities to provlde
the various servlces and specific deliverables that the group provides. There were no unfulfilled Gonditions andlor
other contingencies attaching to the grants that have been recognised in income.
The income received from charitable activities is split across the group's key activities as follows:
Consolidated
2024
2023
Care
Transport
Infomiation and counsellin
4,511,461 4.152,205
468,599
475,314
185,334
168,740
Total
5 165 394 4,796.259
The consolidated income from charitable activities in the year to 30 September 2023 of £4,796,259 was
unrestricted.

NOTES TO THE FINANCIAL STATEMENTS (Continued)
For th6 year ended 30 September 2024
4 INVESTMENT INCOME
121
Consolldatad
Unrestricted
Total
Funds
Funds
2024
2024
Total
Funds
2023
Bank interest
Rent received
5,087
5,087 10,542
49,388 49,388 44,451
Total
54,475 54,475 54,993
The consolidated income from investment activities in the year to 30 September 2023 of £54,993 was unrestricted.
5 TRADING INCOME
Consolldated
Unrestrlct8d
Total
Funds
Funds
2024
2024
Total
Funds
2023
Disabled Pro
ert Lets
74,244 74,244 64,847
Total
74 244 74 244 64 847
The consolidated income from trading activities in the year to 30 September 2023 of £64,847 was unrestricted.
6 ANALYSIS OF TOTAL EXPENDITURE
Consolldated
Informatlon
& Adapted
Care Transport Coungelling Holidays
3,392,130
276,068
243,198
Central
2024
Total
2023
Total
Direct staff costs
Agency staff
Transport costs
Other direct costs
Daycare club
amenities
Motor and travel
Bad debts
written-off
Support costs
(note 7)
Govemance
{note 7)
Community
Benefit Trading
Fundraising
830,821
355,683
4,854,680 4.208,820
256,448
283.882
68,836
84,118
24,287
24,776
13.250
68,836
5.127
19,160
73,351
80.625
73,351
80,625
42.776
36,384
430
23,022
23,452
1,391
227,096
275,669
58.231
116,620
3,780
681,396
643.988
6,545
10,000
4.000
5,500
2,500
28,545
33,619
44,361
44.361
39,205
5.200
Total
1,083 622
4,075.403
412,260
500 805
63,891 6 135,981 5 404 159
The ¢onsolidated expenditure on charitable activities in the year to 30 September 2023 of £5,404,159 was
unrestricted.

Page 122
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
7 ANALYSIS OF SUPPORT AND GOVERNANCE COSTS
The group identifies the costs of its support functions. It then identifies those costs which relate to the governance
function. Having identified its governance costs, the remaining support costs, together with the governance costs,
are applied to the charitable and fundraising activities undertaken (see note 6) in the year. Refer to the table below
for the basis of apportionment and the analysis of support, fundraising and governance costs.
Consolldated
Total
Governance
Basls of
Funds Apportionment
2023
Support
2024
Support staff costs and
expenses
Establishment costs
Administration expenses
Equipment arbd maintenance
Advertising and publicity
Recruitment expenses
Trustee expenses
Legal and professional fees
Audit fees
Bank charges and interest
Depreciation of fixed
assets
99,010
297,029
94,888
35,207
68,730
42,540
99.010
297,029
94.888
35,207
68.730
42,540
1,045
20.420
27,500
7.255
89,926
264,474
119,999
33,206
27,332
46,797
1,323
35.202
26,950
9,052
Time
Usage
Usage
Usage
Usage
Usage
Governance
Usage
Governance
Usage
1.045
20,420
27.500
7,255
16,317
Usa
Total
681.396
28,545
709,941
677,607
8 NET EXPENDITURE FOR THE YEAR
This is stated after charging..
Charitable
Company
2024
2023
Consolidated
2024
2023
Depreciation
Operatlng lease charges
Auditorfs remuneratlon- Audlt fee
Tax services
Other advice
Accountanc
16,317 22,127
41,225 51,173
27,500 26,950
750
3,000
725
150
1,601
8.059
7.749
4.000
3.920
Services

Pagye 123
NOTES TO THE FINANCIAL STATEMENTS {Continued)
For the year ended 30 September 2024
ANALYSIS OF STAFF COSTS, TRUSTEE EXPENSES AND THE COST OF KEY MANAGEMENT
PERSONNEL
Consolldated
2024
2023
Salaries and other costs
Social Security costs
Pension costs
4,746,809 3,666,800
76,879
298,779
37,698
90,411
Total
4,861.386 4,055,990
Employees, emoluments
be￿een
£60,000 - £70,000
£70,000 - £80,000
£80,000 - £90,000
£90,000 - £100,000
£100,000- £110,000
£110,000- £120,000
£120,000- £130,000
£130 000 - £140,000
2024
2023
The average number of employees during the year was as follows..
2024
169
15
27
2023
139
15
39
Carers
Drivers
Administration
Total
211
193
During the year £619 was paid to 2 trustees for expenses in carrying out their duties (2023: £719, 3 trustees)
Certain members of the Management Committees of related entities within the SCIA group of social enterprises,
who are not trustees of Social Care in Action, have received remuneration and expenses in those entities. These
detsils are disclosed in the relevant entities Financial Statements.
The Senior Management Team received total employee benefits for the year of £519,913 (2023.. £470,614}.
During the year, the Group incurred termination payments amounting to £78,179 (2023.. £Nil) These payments
were made in accordance with the Group's redundancy policy and were recognised as expenses in the period in
which the charity became committed to the termination plan.
10 OPERATING LEASE COMMITMENTS
Consolidated
2024
2023
Less than 1 Year
2-5 Years
More than 5
42.098 41,225
67,909 86,530
444,293 456,618
ears
Total
554,300 584.373

Pabre 124
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year Onded 30 September 2024
11 TAXATION
Social Care in Action is a charitable company registered with The Charity Commission in England &
Wales (charity number 1096903).
The charitable company is exempl from Corporation Tax on its charitable activities. reference XR86896.
The following societies had charitable status..
SCA Care
(Reference X 01428191)
SCA Transport Services
(Reference XR 37023)
Options Wellbeing Trust and Southampton Healthy Living are also exempt from Corporation Tax on their
charitable activities.
Provision has been made for taxation arising in the year to 30 September 2024 as follows:
Consolidated
2024 2023
Corporation Tax provision for the year at 25 %
Cor
oration tax on Prior Year
Total
12 TANGIBLE FIXED ASSETS
Consolidated
Buses &
Motor
Vehicles
Freehold
Land &
Property
Furniture,
Fixtures &
Fittings
IT
Equipment
Office
Equipment
Total
CostNaluation
At 1 October
2023
Additions
Disposals
2,250,631
3,583
<330,000}
17,117
1,190
470,391
107.329
12,667
(7,500)
55,228 2.900,696
3,785
21,225
(394,441 }
(56,941)
At30
tember 2024
Depreclation
At 1 October
2023
Charge for the
period
Eliminated on
disposal
1,924,214
413,450
112,496
59 013 2,527,480
6,409
470,391
94,921
35,524
607.245
3,227
8,019
7.071
16,317
(56,941)
(58,941)
At30
tember 2024
Net Book
Values
9,636
413,450
100,940
42,595
566,621
At30
tember 2024
1.924 214
11,556
16.418 1,960,859
At 1 October
2023
2.250,631
10,708
12.408
19,704 2.293,451

Pag>e 125
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
The properties at Southampton were valued by Primer Olds in the prior year and agreed by the trustees based on
relevant market information.
All properties are unencumbered, with the exception of the property in Southampton where Southampton Cily Council
has a legal charge over the property representing a 20°/0 interest in the property. The property's revaluation included in
the group Financial Statements incorporates 800/0 of the total value of Ihe propety.
Charltable Company
Freehold
Property
IT
Equipment
Office
Equlpment
Total
Cost
At 1 October 2023
Additions
At30Se
1,049,414
3,582
1,052 996
72,900
12,667
85,567
11,372
1,133,686
16,249
1 149 935
tember 2024
Depreciatlon
At 1 October 2023
Charge for the year
67,111
4,072
2,074
2,120
69,185
6,192
At30Se
tember 2024
71,183
Net Book Values
At30Se
tembar 2023
1052 997
14.384
1074,558
At 1 October 2023
1049 414
1064 501
13 INVESTMENT PROPERTY
Consolldated Charitabla
Company
Costlvaluation
At 1 October 2023 and 30 Se
tomber 2024
190,000
Net Book Values
At30Se
tember 2023 and 30 Se
tember 2024
190,000
The propety at Eastleigh was valued by Primer Olds, this revaluation took place in 2019. (The trustees believe
the valuation has not materially changed).

Paue 126
NOTES TO THE FINANCIAL STATEMENTS (Continuéd)
For the year endad 30 September 2024
14 INVESTMENTS
Consolidated Charitable Company
2024 2023
2024
2023
Members, shares of £1 each
urchased at 1 October 2023
Total Shares at 30
tember 2024
During the year ended 31 March 2012, Social Care in Action invested £1 to become a member of each of the
following Registered Societies..
SCA Care
SCA Transport Services
During the year 8nded 31 March 2017, Social Care in Action became members of Options Wellbeing Trust and
Southampton Healthy Living, both companies limited by guarantee. The guarantee is limited to £10 and £1
respectively per member for each of these companies, payable on the winding-up of the company.
During the period ended September 2020 Social Care in Action became the member of The Steven James Practice,
a company limited by guarantee of £10.
During the period ended September 2022 Social Care In Action became the member of Flat Spaces Foundation, a
company limited by guarantee of £10
The charity has 100 /0 Voting rights in the following subsidiaries:
Gross
Income
Surplus I
(Dafi¢lt)
Subsldiary
Entlty Status
Prlnclpal Activity
Interest Held
SCA Care
Reglstered Society Provislon of care
services
Registered Society Provision of transport
services
Charitable private
Provision of gambling
company limited by awareness and
guarantee
counselling services
The Steven James Practice Charitable private
Provision of gambling
company limited by awareness and
guarantee
counselling services
Charitable private
Provision of adapted
company limited by holidays
guarantee
Company limited
by shares
Company limited
by guarantee
Member
4,511,481
210,399
SCA Transport
Member
472,423
60,163
Options Wellbeing Trust
Registered
legal entity
341,368 (136,4151
Registered
legal entity
(8,983}
Flat Spaces Foundation
Registered
legal entity
26,904
3.784
Flat Spaces (Ropley) Ltd
Operator of adapted
holiday let
Domiant
Registered
legal entity
Registered
legal entity
74,244
3.383
Southampton Healthy
Living

NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
15 DEBTORS
Pa￿e 127
Consolidated
2024
2023
Charitable
Company
2023
2024
Trade debtors
Other debtors
VAT
Prepayments and accrued
income
Amounts du• from Related Socl6tles:
SCA Care
SCA Transport Services
Flat Spaces Ropley
Flat S
aces Foundation
596,029 520,537
4,665
14.871
5,531
19,033
45,547
13,847
214,472 245,898
19.353
26,288
12,199
2,770
233
245,507
225.507
Total
820697 800,339 290407 300844
16 CREDITORS: Amounts falllng due wlthin one year
Consolldated
2024
2023
Charltable
Company
2023
2024
Trade creditors
Other creditors
Social Security and other taxes
Accruals
Deferred income (Note 17)
Bank overdraft
Amounts du6 to Related Socletlès..
SCA Care
Flat Spaces Foundation
SCA Transport
O tions Wellbein
76,635 101.417 32,933 25,444
85.613 44,498
8,530
84.836 76,635 24.305 18.768
166,408 220,711
131,674 79,689
9,455 24.851
19.933
175,945
31,500
190,000
345,000 99,921
Trust
Total
545.166 522950 829071 175514

NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
17 MOVEMENTS IN DEFERRED INCOME
Consolidated
2024
2023
Charitable
Company
2022
2023
Deferred income at 1 October
2023
Income released during the year
Income deferred in the
ear
79,689
26,091
(144,852)
198,450
51,985
Deferred income at 30
Se
tember 2024
131,674
79,689
18 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Designated
Funds
Funds
2024
2024
Consolidated
Restricted
Funds
2024
Total
Funds
2024
Total
Funds
2023
Tangible fixed assets
Investment Properties
Current assets
Bank overdraft
Current Ilabllities
1,960,859
190,000
1,101,410
(19,933)
1,960,859 2,293,451
190,000
190,000
1,101,410 1,463,774
(19,933)
545 166
Net assets at 30
Se
tember 2024
522,950
2,687,170
2,687,170 3 424,275
Unrestrlcted Designated
Funds
Funds
2024
2024
Restrlcted
Funds
2024
Charitable Company
Total
Total
Funds
Funds
2024
2023
Tangible fixed assets
Investments
Current assets
Current liabilities
1,074,558
1,074,558 1,064,501
290,436
829,071
290,436
829,071
516,373
175.514
Net assets at 30
Se
tember 2024
535,925
535,925 1,405 362

NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
19 ANALYSIS OF CHARITABLE FUNDS
Consolidated
At
Incoming
Outgolng
01.10.23 Resources Resources
At
30.09.24
Analysis of Movements in
Unrestricted Funds
General Fund
Revaluation reserve
2,963,692
430,451
5,398,878 (6,105,849) 2,256,719
430,451
Totsl Unrestrlcted Funds
3 394 143
5,398 876
6 105 849
Analysls of Movamants in
Designated Funds
Action Fund
2.687 170
30,132
30,132
Total Desl
nated Funds
30,132
30,132
Total Restrlcted Funds
Total Funds
3 424 275
5,398 876
6 135 981
2.687 170
At
Charitable Company
Incomlng Outgoing
01.10.23 Rosources Resources
At
30.09.24
Analysls of Movements in
Unrestricted Funds
General Fund
1,375 230
250,742
1.090,047
535,925
Total Unrestricted Funds
1375 230
250,742
1,090 047
Analysis of Movements in
Designated Funds
Action Fund
30,132
30,132
Total Desi
nated Funds
Total Restrlcted Funds
Total Funds
1 405,362
250,742
1 120 179
535 925

NOTES TO THE FINANCIAL STATEMENTS (Contlnued)
For the year ended 30 September 2024
Page130
Unrestrlcted Funds
Unrestricted Funds comprise of :.
General Fund~ Those funds which the Trustees are free to use in accordance with the Charity's objects and to fund
the Charity's net fixed assets.
Revaluation Reserve- relates to investment property and freehold property revaluations in Options Wellbeing Trust and
Flat Spaces Foundation.
Designated Funds
Action Fund-A fund created from the proceed5 arlsing on the disposal of SCA Trafalgar Ltd to fund charitable projects
both internal and external to SCIA and within the objectives of the charity.
Restrlcted Funds
Restricted Funds are funds which have been given for particular purposes and projects. The Restricted Funds must be
used for the specific purpose as laid down by the donor.
Consolldated
At
Incomlng
Outgoing
01.10.22 Resources Resources
Prlor year
At
30.09.23
Analysls of Movements In
Unrestricted Funds
General Fund
Revaluation reserve
3,397,352 4,917,784 (5,351,444) 2,983,692
500,451
70,000
430,451
Total Unrestricted Funds
Analysls of Movements in
Designated Funds
Action Fund
3 897 803 4,917 784
3 394 143
81,687
580
Total Desi
52,135
30,132
nated Funds
580
Anatysis of Movements In
Restrlcted Funds
Hardshi
fund
580
580
Total Restrlcted Funds
580
580
Total Funds
3 980,070
4 918,364
5474 159
3 424 275

NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 30 September 2024
P<i&>e131
Prlor year
At
Charltable Company
Incoming Outgoing
01.10.22 Resources Resources
At
30.09.23
Analysis of Movements In
Unrestricted Funds
General Fund
1,725,183
561,522
Total Unrestricted Funds
911,475
1.375.230
1725 183
Analysis of Movements in
Desjgnated Funds
Action Fund
561,522
911,475
1375 230
81,687
580
Total Desi
52,135
nated Funds
30,132
580
Hardshi
fund
580
Total Restricted Funds
580
580
Total Funds
580
1,807 450
562 102
20 PENSION COSTS
Defined benefit pension
scheme
SCA Care operates a defined benefil pension scheme within a multi-employer plan, operated by Hampshire
County Council.
964 190
1405 362
Social Care in Actlon participates in the Hampshire County Councll pension scheme, which is a multi-employer
defined benefit scheme. Social Care in Action contributes to their scheme for current employees.
Total cost relating to the defined benefit plans is recognised in the statement of financial activities as an expense,
Defined contrlbution penslon
The group also operates a defined contribution scheme. The pension cost charged for the year represents
contributions payable by the group to the scheme amounted to £42,478 (2023.. £44,327).
21 FINANCIAL INSTRUMENTS
Financial instruments, measured
at amortised cost, comprise the
following..
Consolldated
2024
2023
Charitable
Company
2023
Financial assets that are debt
instruments
Financial liabilitie5 that are
debt instruments..
Other
2024
596,029 520,537 271,054 260,709
22 CAPITAL COMMITMENTS
As at 30 September 2024 there was a capital commitment of £0 (2023- £Nil).
243.043 322,128 784,832 150,218

NOTES TO THE FINANCIAL STATEMENTS {Continu&d)
For the year ended 30 September 2024
23 RELATED PARTIES
Social Care in Action is a member of the SCIA group of social enterprises. The other members of the SCIA group
of social enterprises are SCA Care. SCA Transport Services, Options Wellbeing Trust, The Steven James
Practice, Flat Spaces Foundation, Flat Spaces {Ropley) and Southampton Healthy Living. All charitable
companies and registered societies of the SCIA group of social enterprises are operated and managed on a
unified basis.
Pa￿e 132
During the year Social Care in Action undertook transactions with the related societies in the normal course of
activities. This amounted to £258, 706 (2023.. £282,408).
As al 30 September 2024. Social Care in Action (parent) had a number of outstanding balances with related
societies as disclosed in notes 15 and 16.
24 LEGAL STATUS OF THE CHARITABLE COMPANY
The charitable company, Social Care in Action, is limited by guarantee and has no share capit81. The liability of
each member, in the event of winding-up, is limited to £10.
25 ULTIMATE CONTROL
Social Care In Action is controlled by the trustees, acting as Dlrectors of the Charitable Company.