Charity Commission number-. 1111988 Companies House number: 5204243 THE CARE LEAVERS. ASSOCIATION TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
The Care Leavers. Association Contents Page Trustees Annual Report Independent Examinerfs Report Staternent of Financial Activities Balance Sheet 10 Statement of Cash Flows Notes to the Financial Statements 12-21
The Care Leavers, Association Report of the Trustees For the Year Ended 31 March 2025 Report of the Trustees for the year ended 31ST March 2025 The Trustees present their annual Directors, Report and financial statements of the charity for the year ended 31 st March 2025. These are also prepared to meet the requirements for a DireGtors' Report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011. the Companies Act 2006. and the Memorandum and Articles of Association of the charity. They also comply with the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 2019). Reference and administrative inforniation Charity Name.. The Care Leavers, Association Charity Number.. 1111988 Company No.. 5204243 Directors and Trustees The Directors of the charitable company (the charity) are its Trustees for the purpose of tharity law. The Trustees and officers serving during the year and since the year end were as follows= James Goddard Claire Haymonds Rebecca Senior Alexa Thompson Deborah Bhati Peter McParlin Hiwet Berhe Carla Cordner Yasmine Khan {resigned May 25) Khes Nasim {resigned May 251 Susan Myhan (resigned May 25) Teresa Fitzgerald (resigned May 25) Kerri Moore (appointed May 251 Melanie Metcalf lappoinled May 25) Daniel Bennison (appointed May 25) Chair Key management personnel". Trustees and Directors James Goddard Chair of Trustees Senior managers David Graham Registered Office 3rd Floor Swan Buildings 20 Swan Street Manchester M4 5JW Page 1
The Care Leavers, Association Report of the Trustees For the Year Ended 31 March 2025 Independenl Examiners Hilton Jones Ltd Hollinwood Business Centre Albert Street Oldham OL8 3QL Bankers Co-operative Bank plc PO Box 101 Balloon Street Manchester M60 4EP Objectives and Activities The purposes of the charity are for the relief of adults who have spent some or all of their childhood in care by associating together said persons, local authorities. statLrtory agencies and other organisations by: Providing advice, guidance and support so that care leavers may fulfil their potential as individuals and members of society and that their conditions of life may be improved. Advancing education of the public service providers and the media by providing information, training and advice on the issues affecting care leavers with the object of ending negative stereolyping and social inclusion. Improving care services for care leavers and those still in care. 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 in setting the policies for the year. The charity furthers its charitable purposes for the public benefit through: User Led Support- local group support meetings across the country and care leaver led support from our national office. Projects - young person-led projects, access to care records, development of independent living skills, crTminal justice policy and support, health. Training and Assessment- work with a wide range of organisations to improve service delivery to care leavers through training and qualty assessment. Advice, infomiation and signposting - informing care leavers about rights and signposling to additional support servIs, developing our guides and providing some individual casework. Research, Policy and Campaigns - conduct. collate and promote research about care leavers and produce policy guides to raise awareness of care leaver issues. We campaign on issues to both improve the quality of life of adult care leavers and change the existing care syslem. Contributing to national and local policy and practi Slructure. govemance and management The Care Leavers, Association is a company limited by guarantee governed by its Memorandum and Articles ofAssociation dated 12th August 2004. It is registered as a charity with the Charity Commission (dated 9th November 2005). Page 2
The Care Leavers, Association Report of the Trustees For the Year Ended 31 March 2025 Appointment of Trustees As set out in the Articles of Association, the number of Trustees shall not be less than 3 or more than 16. Up to 13 people can be elected from the membership and up to 3 people may be Go-opted by the Executive for their particular skills. Trustee induction and training Trustees receive a copy of the Trustee Handbook outlining the organisation and its work. Trustees attend a training day and are given a more experienced Trustee as a mentor. A skills audit is taken every year and training arranged as appropriate. Organisation The Board of Trustees administers the charty. The Board nomially meets every months. A Chief Executive (National Director) is appointed by the Trustees to manage the day-to-day operations of the Gharity- Related parties and COPeratIon with other organisations None of our Trustees receive remuneration or other benefit from their work with the charity. Any onnection between 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, no such related party transactions were reported. A review of our achievements and perfomiance Our main focus for the year was implemenling the Care Leavers Connected project which aims to improve outcomes forcare leavers overthe age of25. We also had a new govemment part way through the year who published a policy paper Keeping Children Safe, Helping Families Thrive, which set out its plans for reforms to children's social care. Whilst we welcomed some of the initiatives supporting care leavers, we were disappointed overall with the lack of ambition and understanding of the needs of care leavers. Over the year we direclly supported 600 care leavers of all ages with many more interaGting with our guides and resources online. We made some improvements to the content of our website and over the year increased the numbers of individuals staying on the site for more than 30 minutes by 220/0, to 5,000 individuals. Our health resources were downloaded 2,800 times and our Access To Records Guide downloaded 2.424 times. The Board of Trustees held a strategic planning session in September which culminated in the development of a new 3-year strategic plan. We formally implemented a framework to ensure our activities were trauma informed. This included specific training for the staff team and the provision of therapeutic support for the Care Leavers Connect team. In March 2025 we said goodbye to our Criminal Justice Support worker Sam. He had been with the organisation since 2015. when he engaged with one of our prison peersupportgroups. He then became a volunteer and eventually a valued member of the staff team. Polic Work We conlinued to contribute to the Keep Caring to 18 campaign group, which aims lo change the government approach to supported accommodation for 16117-year-olds to ensure that the young people Page 3
The Care Leavers, Association Report of the Trustees For the Year Ended 31 March 2025 receive care and nol just support. It was exlremely disaptK)inting that the new government did nothing to change this position. despite supporting the campaign whilst in opposition. We were members of the working group established by the Department for Education to renew the statutory guidance on improving the health of children in care and care leavers. Despite good intentions from all participants this work was hindered by the govemment's lack of imagination and resources for any new innovative work. Through our Cambridge University partnership we were able to contribute to the work of a number of leading researchers which led to recommendations on Increasing access to evidence-informed mental health service provision for children in care in England. Pro ects Care Leavers Connected This was the first full year of delivering the Care Leavers Connected Project. It focuses on care leavers over the age of 25. It has 3 parts-. 11 Connecting. both online and in person- 2) Identity. through social are files,. 3) Support, through resources. advice and programs. We officially launched the project at our AGM in March 2024. Key highlights were that we= Developed a digital platfomi for care leavers to support each other Produced 3 editions of 'Connect' magazine, read by 1,368 individuals. The magazine is produced by an editorial board of care leavers and all artides are written by care leavers Established a series of online zoom support sessions attended by 199 care leavers Held in-person meet ups in Manchester, Bristol and London attended by 46 care leavers Supported 200 oldercare leavers with advice and guidance on a range of issues such as mental healthlwellbeing and financelcost of living. We provided an advocacy Servi for 22 older care leavers Continued to build followers on all social media platforms. We have had 7,600 social media views in one month and we now have 2.6 k followers on Facebook. 505 followers on Instagram and 10.1kon X Since starting the project we have had an additional 1,060 individuals sign up to the project's monthly bullelin. Established care leaver advisory groups for an Identity program and an Older Care Leavers program The Connected Team now lead on our Access To Records support as this is a key part of the Identity strand of the project. We supported 260 care leavers to access their social care files. We produced an online video guide to help people apply for access. Aongside this we continued to work with the Access To Records Campaign Group to improve the practice of local aLrthorities in relation to subject access requests and social care files. Young Persons Project (YPP) We continued to support our YP Coordinator to undertake a PhD. including hosting focus groups for the research. Through work with Ofsted we aimed to increase the care leaver voice when improving policy and practice. We provided support to 56 young care leavers. Page 4
The Care Leavers, Association Report of the Trustees For the Year Ended 31 March 2025 Criminal Justice With limited resources we continued to ty to ensure that outcomes and support for care leavers in the Criminal Justice System were improved. We contributed to Ihe development of new guidance supporting care leavers in prison and contributed to the development of a new strategy by the Ministry of Justice. We engaged with 18 prisons over the year to support them to improve their practice. And we continued to support a small number of prisons with their care leaver peer support groups. We were able to run 2 cohorts of Ihe'clear Approach, program in Weatherby YOI and provided financial to support to the families of care leavers so that they could visit the care leavers more often. University Research Last year, as part of our partnership with Warwick Universty we undertook research investigating innovations in mental health and wellbeing work with care leavers. This year we spent time analysing the data and produced a report with recommendations in May 24. As part of the COACHES research with Cambridge University we provided support lo the care leavers on the qualitative research group. We helped wtlh the recruilment. interviewing and analysis of 40 young people with social work involvement who had an interactvjn wtth the Child & Adolescent Mental Health Service. We also contributed to 2 joumal articles written by the qualitative research group and 3 other papers written by the wider COACHES research team. Zoom Social Support During the covid pandemic we established a monthly online social session. As this proved to be popular we continued to offer this as part of our core work. During the year, we had 223 care leavers attend the sessions. Many did so multiple times, building up a core of regular attenders. The sessions are a mix of open and topic-based discussion. They are run by care leavers for care leavers and provide a safe and supportive space. Other Work We received a donation from an individual to help to improve the experien of care leavers applying lo St Johns College Oxford. We have met with key staff at the college and current care leaver students and hope to implement a support program next year. Financial review Over the course of this year we received a range of unsolicited and planned donations. We are particularly grateful to several individuals who undertook physical exerbon to raise funds for the organisation. Trustees recognised our Overrellan on a small number of funders. Using the newly developed strategic plan it will be our goal to increase independent income generation to ensure thal we are in a more stable position in fvture years. Investment powers and policy The Trustees. having regard to the liquidity requirements of operating the charity, will keep available funds in an interesl-bearing deposit account. Reserves policy and going concern The balance held in unreslricted reserves at 31st March 2025 was £22,563 of which £21,737 are free reserves after allowing for funds tied up in tangible fixed assets. Page 5
The Care Leavers, Association Report of the Trustees For the Year Ended 31 March 2025 The Trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately 3 months of unrestricted charitsble expenditure, wilh a long-term aim of 6 months. Risk Management The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Plans for Future Periods We will continue to develop the Care Leavers Connected project, providing new programs and extending our reach. Our campaigning and research focus will be.. Mental Health & Wellbeing Improve mental health and wellbeing outcomes for care leavers of all ages. Campaign for a specialist trauma informed mental health service for care leavers. Ensure adult care leavers receive timely and effective support from adult mental health services. Advocate for children's social care to place greater focus on mentsl health and wellbeing. Care Leavers Over 25 Expand support activities for care leavers aged 25+ Build collaborations with organisations to increase supFM)rt availability- Focus on spectFic issues. particularly parenting. Accommodation & Housing Improve the quality and quantity of accommodation for care leavers. Provide stable, affordable housing for those aged 21+ Improve care and support for young people aged 16-18 in semi-independent or supported settings. We will ensure we have a focus on Trauma Awareness & Trauma Responsive Practice to.. increase public and sector understanding of trauma and its impacts on care leavers. Develop and promote trauma responsive services. And we will seek to amplifying the Care Leaver vol by Strengthening user-led approaches and increasing care leaver influence on policy and practi. Promoting understanding of the 'ltved experience" and how it can shape services. Expanding existing work with organisalions such as Ofsted to increase lived*xperience involvement. Increasing digital engagement, induding through podcasts. to reach more care leavers. Organisational Sustainability & Development is also important to our success. Over the next year we will seek to build a more sustainable funding model and reduce relian on grants and invest in our fundraising capacity- We will Implement a new CRM system to track outcomes and measure impact and then strengthen our communications to better demonstrate the impact of the charity's work. Page 6
The Care Leavers, Association Report of the Trustees For the Year Ended 31 March 2025 Trustees responsibilities in relation to the financial stalements The Gharity Trustees (who are also the Directors of The Care Leavers. Association, for the purposes of company law) are responsible for preparing a Trustees, Annual Report and financial statements in accordance wth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which 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 the financial ststements, the truslees are required to- Select suitable accounting principles and then apply them consistently., Observe 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 concem basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial positson of the charity and to enable them to ensure that the financial ststernents comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Gharity and taking reasonable steps for the prevention and detection of fraud and other irregularities. 7 o.J¥.-I James Goddard Chair Date.. 27 January 2026 Page 7
The Care Leavers. Association Independent Examiner's Report For The Year Ended 31 March 2025 I report on the accounts of the company for the year ended 31 March 2025. which have are set out on pages 9t021. Respective responsibilities of trustees and examiner The trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144{2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and l am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants. Having satisified myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145 of the 2011 Act., follow the procedures laid down in general Directions given by the Charity Commission under section 145(b} of the 2011 Act- and to stste whether particular matters have come to my attention. Basis of independent examinerfs 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 kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the eviden 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 examinerfs statement In connection with my examination. 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 in accordance with section 386 of the Companies Act 2006" and to prepare accounts which accord with the accounting records. comply with the accounting requirements of section 396 of the Companies Act 2006" and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. JM Hilton-Jones Hilton Jones Ltd Hollinwood Business Centre Albert Street Oldham OL8 3QL 27 January 2026 Page 8
The Care Leavers. Association Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 Unrestricted Funds Restricted Funds 2025 2024 Notes INCOME FROM Donations and legacies Charitable activities Other income 5.716 14.980 678 5.716 118,980 678 53,651 131,127 104,000 TOTAL INCOME 21.374 104,000 125,374 184,778 EXPENDITURE ON Charitable activities 69,606 127,088 196,694 157,338 TOTAL EXPENDITURE 69,606 127,088 196,694 157,338 NET INCOMEI(EXPENDITURE) (48,232) (23,088) (71,320) 27,440 NET MOVEMENT IN FUNDS {48.232) (23,088) (71.320) 27,440 RECONCILIATION OF FUNDS Total funds brought forward 13 70.795 87,287 158,082 130,642 TOTAL FUNDS CARRIED FORWARD 13 22.563 64,199 86.762 158,082 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 12 to 21 form part of these accounts. Page 9
The Care Leavers. Association Balance Sheet As At 31 March 2025 Companies House number.. 5204243 Unrestricted Funds Restricted Funds 2025 2024 Notes FIXED ASSETS Tangible Assets 10 826 826 1,317 826 826 1,317 CURRENT ASSETS Debtors Cash at bank and in hand 1.415 31.796 16,796 48,552 18.211 80,348 34,079 127,006 33,211 65,348 98,559 161,085 Creditors: Amounts falling due within one year 12 11.474 1,149 12.623 4,320 NET CURRENT ASSETS 21,737 64,199 85,936 156,765 TOTAL ASSETS LESS CURRENT LIABILITIES 22,563 64,199 86,762 158,082 NET ASSETS 22.563 64,199 86,762 158,082 THE FUNDS OF THE CHARITY Restricted income funds Unrestricted income funds 13 13 64,199 64,199 22,563 87,287 70,795 22.563 TOTAL CHARITY FUNDS 22.563 64,199 86,762 158,082 For the period in question the company was entitled to the exemption conferred by section 477 of the Companies Act 2006, and that no notice has been deposited under section 476 in relation to its accounts for the financial year. The directors acknowledge their responsibilities for complyng with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. Ar)nrnvpd h th triJqtp.p.8 nn 27 January 2026 James Goddard - Chair The notes on pages 12 to 21 form parl of these accounts. Page 10
The Care Leavers. Association Statement of Cash Flows For The Year Ended 31 March 2025 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net movement in funds Add back depreciation Decreasel{increase) in debtors Increasel(decrease) in creditors (71,320) 491 15,868 8.303 27,440 1,034 (23,781) 619 NET CASH USED IN OPERATING ACTIVITIES (46,658) 5,312 CASH FLOWS FROM INVESTMENT ACTIVITIES: Purchase of fixed assets (1,965) NET CASH PROVIDED BY INVESTING ACTIVITIES (1,965) INCREASEI{DECREASE) IN CASH AND CASH EQUIVALENTS DURING THE YEAR (46,6581 3,347 CASH AND CASH EQUIVALENTS BROUGHT FORWARD 127,006 123,659 CASH AND CASH EQUIVALENTS CARRIED FORWARD 80,348 127,006 Page11
The Care Leavers. Association Notes to the Financial Statements For The Year Ended 31 March 2025 1 Accounting Policies 1.1 Basis of preparation and assessment of going concern The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordan with the Statement of Recommended Practice= Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). effective 1st January 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material UnrtaintIeS about the charitys ability to continue as a going concern. 1.2 Funds structure Restricted funds are funds which are to be used in accordan with specific restrictions imposed by the donor or trust deed. There are 5 restricted funds. Unreslricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose. Further details of each fund are disclosed in note 13. 1.3 Income recognition All income is recognised once the charity has entitlement to the income. it is probable that the income will be received and the amount of income receivable can be measured reliably. Donations are recognised when the charity has been notified in writs.ng of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds. the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporbng period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. 1.4 Expenditure Recognition Liabilities are recognised as expenditure as soon as there is a legal or conslructive obligation committing the charity to that expenditure, it is probable that setuement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note 1.6. 1.5 Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred. Page 12
The Care Leavers. Association Notes to the Financial Statements For The Year Ended 31 March 2025 1.6 Allocation of support and governance costs Support costs have been allocated between govemance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs. Governance costs and support costs relating to charitable activities have been apportioned based on type of expense. The allocation of support and governance costs is analysed in note 7. 1.7 Costs of raising funds The costs of raising funds consists of activities, marketing and DBS costs. 1.8 Charitable Activities Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 6. 1.9 Tangible fixed assets and depreciation All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis- Fixtures, fittings and equipment Website Computers 1.10 Realised gains and losses 33.330/0 on cost 25 % on cost 250/0 on cost All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference beeen sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference belween the fair value al the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial 1.11 Pensions The charity does not have any employees and, therefore, does not have a pension scheme. 1.12 Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 1.13 Creditors and provisions Creditors and provisions are recognised where the charity 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 to 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. Page 13
The Care Leavers. Association Notes to the Financial Statements For The Year Ended 31 March 2025 2 Related party transactions and trustees. expenses and remuneration The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind {2023: £nil). Expenses paid to the trustees in the year totalled £nil (2023.. £nil). 3 Donations and Legacies Unrestricted 2025 Restricled Total Funds Total Funds 2025 2025 2024 Donations 5.716 5.716 5.716 5.716 53,651 53,651 Previous reporting period Unrestricted 2024 Restricted Total Funds 2024 2024 Donations 53,651 53,651 53,651 53,651 4 Income from charitable activities Unrestricted 2025 Restricted Total Funds Total Funds 2025 2025 2024 Nalional Lottery Mace Foundation Tudor Trust 2020 Contribution towards travel expenses Research Training and presentstions 104,000 104,000 59,383 10,000 17,500 868 41,040 2,336 131,127 14,980 14.980 14.980 104,000 118,980 Previous reporting period Unrestricted 2024 Restricted Total Funds 2024 2024 Nalional Lottery Mace Foundation Tudor Trust 2020 Contribution towards travel expenses Research Training and presentations 59,383 10,000 17,500 59,383 10,000 17,500 868 41,040 2,336 131,127 868 41,040 2,336 44,244 86,883 Page 14
The Care Leavers. Association Notes to the Financial Statements For The Year Ended 31 March 2025 5 Net income 2025 2024 Net income is stated after charging: Depreciation - owned assets Accountancy 491 853 1,034 910 6 Expenditure Services 2025 2024 Expenditure on charitable activities Employment costs Website and publicity Project resources Project mentoring and training Travel expenses Volunteer and focus group participation expenses Governance costs Support costs 124,762 1,250 124,762 1.250 92,750 1,147 10,750 750 2,006 2,234 3,197 44,504 157,338 1,755 12,757 1.049 8,364 46,757 196,694 1.755 12.757 1.049 8.364 46,757 196,694 2025 2024 Restricted funds Unrestricted funds 127,088 69,606 196,694 112,891 44,447 157,338 Page 15
The Care Leavers. Association Notes to the Financial Statements For The Year Ended 31 March 2025 7 Allocation of governance and support costs The breakdown of support costs and how these were allocated between govemance and other support costs is shown below. General Support Basis of apportionment Governance 2025 Employment costs Accountancy Trustee travel and meeting expense,. Rent, rates and services Telephone and internet Minor computer equipment Depreciation Computer software Staff training Minor equipment Printing, post and stationery Insurance Publications and subscriptions Miscellaneous Payroll Bank charges Legal fees Staff time Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities 13,862 13,862 853 7,511 18,702 1,808 347 491 4,704 361 979 2,067 1,083 328 447 1,008 26 544 853 7,511 18,702 1,808 347 491 4,704 361 979 2,067 1,083 328 447 1,008 26 544 46,757 8,364 55,121 Previous reporting period General Support Basis of apportionment Governance 2024 Employment costs Accountancy Trustee travel and meeting expense., Recruitment costs Rent, rates and seNices Telephone and internet Depreciation Computer software Staff travel and subsistence Staff training Minor equipment Printing, post and stationery Insurance Publications and subscriptions Miscellaneous Payroll Bank charges Staff time Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities Use of facilities 10,306 10,306 910 2,287 749 17,561 1,279 1,034 3,091 5,453 359 690 908 774 1,058 277 910 2.287 749 17,561 1,279 1,034 3,091 5,453 359 690 908 774 1,058 277 941 24 24 44,504 3.197 47,701 Page 16
The Care Leavers. Association Notes to the Financial Statements For The Year Ended 31 March 2025 8 Analysis of staff costs 2025 2024 Wages and salaries Employers NIC Pension costs 131,570 5,145 1.909 138,624 98,879 2,549 1,628 103,056 Charitable activities Support costs 124.762 13,862 138,624 92,750 10,306 103,056 2025 2024 Average number of employees Number of employees with benefits in excess of £60,000 2025 2024 Total employment benefits, including employer pension contributions of the key management personnel 43,766 43,199 The charity considers its key management personnel comprises the trustees. 9 Independent Examiner Fees 2025 2024 Independent examination fees 853 910 853 910 Page 17
The Care Leavers. Association Notes to the Financial Statements For The Year Ended 31 March 2025 10 Tangible Fixed Assets Fixtures, fittings and equipment Computers Website Total Cost At 1 April 2024 At 31 March 2025 7,101 7.101 3,000 3,000 2,064 2,064 12,165 12,165 Depreciation At 1 April 2024 Charge for Year At 31 March 2025 6.059 389 3,000 1.789 102 10,848 491 6.448 3,000 1,891 11,339 Net Book Value At 31 March 2025 653 173 826 At 1 April 2024 1,042 275 1,317 11 Debtors 2025 2024 Other debtors Accrued income PrepayTnents 541 32,483 1,055 34,079 16,796 1,415 18,211 2025 2024 Restricted Unrestricted 16,796 1.415 18,211 32,483 1,596 34,079 Page 18
The Care Leavers. Association Notes to the Financial Statements For The Year Ended 31 March 2025 12 Creditors: amounts falling due within one year 2025 2024 Creditors Accruals Other creditors 1,236 3,084 1,101 11,522 12,623 4,320 2025 2024 Restricted Unrestricted 1,149 11.474 12,623 243 4,077 4,320 13 Analysis of charitable funds Analysis of movements in unrestricted funds Asat 1 April 2024 Asat 31 March 2025 Incoming Resources Resources Expended Transfers General fund Designated funds - training 68.500 2,295 70,795 21.374 (69,606) 20,268 2,295 22,563 21.374 (69,606) Previous reporting period Asat 1 April 2023 Asal 31 March 2024 Incoming Resources Resources Expended Transfers General fund Designated funds - training Designated funds - capital fund 14,666 2,295 386 97.895 (44,061) 68,500 2,295 {386) (44,447) 17,347 97,895 70,795 Name of unrestricted fund: General fund Designated funds - training Description. nature and purpose of the fund The unrestricted funds of the charity Towards staff training Page 19
The Care Leavers. Association Notes to the Financial Statements For The Year Ended 31 March 2025 13 Analysis of movements in restricted funds Asat 1 April 2024 Asat 31 March 2025 Incoming Resources Resources Expended Transfers Nalional Lottery Mace Foundation Lloyds Foundation Barrow Cadbury Trust 2020 J Leon Tudor Trust 2020 Pure Insights Donations - Jersey 23,618 7.385 10,176 7.259 2.211 28,065 8.290 283 104,000 (77,309) (4,123) (10,176) (7,259) (156) (28,065) 50,309 3,262 2,055 8,290 283 87,287 104,000 (127,088) 64,199 Previous reporting period Asat 1 April 2023 Asal 31 March 2024 Incoming Resources Resources Expended Transfers National Lottery Mace Foundation Lloyds Foundation Barrow Cadbury Trust 2020 J Leon Tudor Trust 2020 Pure Insights Donations - Jersey 59,383 10,000 (35,765) (2,615) (53,628) (3,653) 23,618 7,385 10,176 7,259 2,211 28,065 8,290 283 63.804 10,912 2,211 27.795 8,290 283 17,500 (17,230) 113.295 86.883 (112,891) 87,287 National Lottery towards Care Leavers Connected project towards supporting care leavers over 25 to support young care leavers in Wetherby YOI towards Access to Records work & ATR Campaign Group towards project costs for work in Jersey. Mace Foundation J Leon Pure Insights Donations - Jersey Page 20
The Care Leavers. Association Notes to the Financial Statements For The Year Ended 31 March 2025 14 Analysis of net assets between funds Unrestricted Restricted 2025 Tangible fixed assets Cash at bank and in hand Other net current assetsl{liabilities) Total 826 31,796 10,059 22,563 826 80,348 5,588 86,762 48,552 15,647 64,199 Previous reporting period Unreslricted Restricted 2024 Tangible fixed assets Cash at bank and in hand Other net current assetsl{liabilities) Total 1.317 71,959 2,481 70,795 1,317 127,006 29,759 158,082 55,047 32,240 87,287 15 Going Concern The charitys main Sour of income is grant funding and investment income. The trustees consider, having regard to reserves that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if the funding income should aSe. 16 Post Balance Sheet Events The Trustees do not consider that there have been any events since the balance sheet date that significantly impact on the financial statements. 17 Financial Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial Page 21