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2025-12-31-accounts

Our ref: MS/R0012

Private and Confidential

David Robert Wilks

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families 70 Westgate Hale Altrincham England WA15 9BB

10 March 2026

Dear David

Rescare : The Society For Children And Adults With Learning Disabilities) And Their Families

I attach to this document the following in relation to the year ended 31 December 2025 :

Please review these documents carefully and if you are satisfied that they are correct and complete, please follow the online electronic signature procedure as set out in the recent email you will have received.

Once you have electronically signed these documents, we will then file the full accounts with the HMRC. The accounts will be filed with Companies House and will be available for public inspection.

Please do not hesitate to contact Georgia or myself regarding this or any other matter.

Yours sincerely

Angela Merryweather

a.merryweather@brightpartnership.co.uk g.dodd@brightpartnership.co.uk

Company registration number: 05631419 Charity registration number: 1112766

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 December 2025

Bright Partnership Limited Unit 26 Edward Court Broadheath Altrincham WA14 5GL

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Contents

Chair and Trustees Report 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6 to 7
Statement of Finanicial Position 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16 to 17

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Chair and Trustees Report

Introduction.

As was agreed at the two AGMs of 2024 the entire focus of activity of Rescare over the past year has been on the Our Life Our CHOICE Campaign.

2025 was the year in which we formally launched our campaign in January followed three months later by our Inaugural conference in London.

Our Life Our Choice Campaign Update

To that end we focused on these key priorities:

▪Gathering support and forging relationships with leading organisations in the learning disability and adult social care fields.

▪Launch of Political Campaign - building cross-party political support, and trying to meet the appropriate new government minister - Stephen Kinnock

Building a Coalition

We have been actively engaging with various organisations to build a coalition to support our aims. We have had positive meetings with ARC (Action For Real Change), VODG (Voluntary Organisations Disability Group), The National Care Forum and with Mencap. Discussions with Mencap are continuing.

Conference

Entitled ‘The Law, The Frameworks, The Choice, The Commission’, this conference took place on Thursday April 3rd 2025 at Woburn House Conference Centre in London. It was chaired by our patron Baroness Cass and among the speakers were Professor Luke Clements, Jane Raca MBE, Dr Theresa Joyce (formerly a National Policy Adviser for the CQC), Paul de Savary, Humphrey Hawksley. It was attended by over 190 people and felt to be a notable success.

Research

Paul Collins has led our work on research, and this has involved three key areas:

▪A detailed analysis of all government publications and academic studies to which we were referred by the Care Quality Commission (CQC). These provide, the CQC claimed, the underpinning justification for the guidelines we seek to change. Pauls’ detailed analysis proves the exact opposite.

• An analysis of CQC Inspection reports of all settings rated as outstanding by the CQC in the care of people with a learning disability and / or autism. His research showed that the CQC’s own inspectors rate congregate settings and homes of more than 6 people as outstanding - despite the CQC’s own guidelines saying they are not best practice.

• We also organised a survey of local authorities to ask whether commissioning teams might refuse to place people with a learning disability and / or autism in a congregate setting due to the CQC guidelines. We did this through Freedom of Information requests. A minority of local authorities admitted this to be their policy.

Page 1

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Chair and Trustees Report

Launch of our Political Campaign

The main focus of our work was preparing and organising for the public launch of our campaign in January 2025.

We also started to introduce ourselves to a new set of Parliamentarians following the General Election last year.

Our political purpose is to obtain a meeting with the Rt Hon Stephen Kinnock MP who is the Minister of State in the Department of Health and Social Care. He is the Minister whose accountabilities include those people with learning disabilities and/ or autism.

The launch was attended by over 50 supporters as well as by MPs and Peers from all three main parties, as well as crossbenchers.

We have since had follow up meetings with all these MPs, one of whom, Sir Lindsay Hoyle, The Speaker, committed to arranging a meeting between us, himself and Stephen Kinnock. This we anticipate being in late autumn.

Film

We commissioned Jude Allen to make several short films about our campaign which can be seen on our YouTube Channel.

We want to thank Jude. Jude has produced an outstanding collection of films and video clips for us to use in the campaign. We are enormously in her debt and much appreciate the time and effort that she put into the production of these films, over and above what she charged us.

Legal options

We continue to remain prepared to initiate a judicial review or judicial action if the appropriate circumstances arise. And in this regard, we are grateful for the advice and support of Alex Rook of Rook, Irwin Sweeney.

Generous Donations and Fundraising

As you will read in the financial report, we consciously limit expenditure and ensure that we keep our costs to an absolute minimum. Nonetheless our annual expenditure last year was over £50,000.

We are grateful to all those members of Rescare who donate to us each month or at other frequencies over the year. Thank you!

In addition, we have many supporters who gave generously during our last fundraising campaign. To them we also owe a significant debt of gratitude.

However, we would not have been able to achieve what we did without four very generous donations.

These came from the Postcode Lottery, The Camphill Families and Friends Organisation, Home from Home Care, the Spencer Palmer Family, the Broome Family Charitable Trust and the Harrison Frank Family Foundation. Thank you to all of you for your very special support. It is much appreciated.

Page 2

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Chair and Trustees Report

In Conclusion

None of what the campaign has achieved over the last year would have been possible without the commitment and hard work of the trustees and members of the Action Group. We invariably meet monthly or fortnightly for virtual meetings. We have excellent debates and discussions about how to organise and manage the campaign. And we all roll up our sleeves and take on actions to progress. It’s a great team to be part of!

We are also very grateful for the support from our two patrons Baroness Cass and Dame Philippa Russell. Their advice, wisdom and engagement with the campaign has significantly contributed to what we have achieved.

During the year Robin Jackson retired as a Trustee. He has been an invaluable member of our Action Group. His knowledge, expertise and experience has been valued by us all. He brought to our group not only his knowledge and personal experience as a father, but also the rigour of his academic background and the knowledge he had built up over years of distinguished research and publications in this field. We were very fortunate to have him as part of our team.

And finally, a special thank you to Katie Birch, our Campaign Officer. Without Katie much of this would not have happened.

There are encouraging signs of progress as we take our campaign into its fourth year. But there is still work to do!

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 December 2025.

Reference and Administrative Details

Charity Registration Number: 1112766 Company Registration Number: 05631419 Registered Office: 70 Westgate Hale Altrincham England WA15 9BB Independent Examiner: Michael Senior Bright Partnership Limited Unit 26 Edward Court Broadheath Altrincham WA14 5GL

Page 3

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Chair and Trustees Report

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees:

David Robert Wilks Antonia Elizabeth Field Bridget Ann Bennett Maurice Collins Paul David Collins Dr Robin Nigel Jackson (resigned 1 August 2025) Ronald Anthony Brown Harry Robert Arnott Anderson

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

The annual report was approved by the trustees of the charity on 10 March 2026 and signed on its behalf by:

......................................... David Robert Wilks Trustee

Page 4

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Independent Examiner's Report to the trustees of Rescare : The Society For Children And Adults With Learning Disabilities And Their Families ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Rescare : The Society For Children And Adults With Learning Disabilities And Their Families as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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

...................................... Michael Senior Bright Partnership Limited Unit 26 Edward Court Broadheath Altrincham WA14 5GL

10 March 2026

Page 5

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Statement of Financial Activities for the Year Ended 31 December 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
2
Investment income
3
Other income
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Other expenditure
6
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
11
Note
Income and Endowments from:
Donations and legacies
2
Investment income
3
Other income
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Other expenditure
6
Total expenditure
Net expenditure
Net movement in funds		 Unrestricted
funds
£
38,909
103
14,000
53,012
(10,573)
(52,512)
(75)
(63,160)
(10,148)
(10,148)
36,859
26,711
Unrestricted
funds
£
37,999
408
6,000
44,407
(24,962)
(30,520)
(113)
(55,595)
(11,188)
(11,188)		 Total
2025
£
38,909
103
14,000
53,012
(10,573)
(52,512)
(75)
(63,160)
(10,148)
(10,148)
36,859
26,711
Total
2024
£
37,999
408
6,000
44,407
(24,962)
(30,520)
(113)
(55,595)
(11,188)
(11,188)

Page 6

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Statement of Financial Activities for the Year Ended 31 December 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Reconciliation of funds
Total funds brought forward
Total funds carried forward
11		 Unrestricted
funds
£
48,047
36,859		 Total
2024
£
48,047
36,859

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 11.

Page 7

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

(Registration number: 05631419) Statement of Finanicial Position as at 31 December 2025

Note
Fixed assets
Tangible assets
9
Current assets
Cash at bank and in hand
Creditors: Amounts falling due within one year
10
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
11		 2025
£
151
27,820
(1,260)
26,560
26,711
26,711
26,711		 2024
£
226
38,744
(2,111)
36,633
36,859
36,859
36,859

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

Directors' responsibilities:

The financial statements on pages 6 to 15 were approved by the trustees, and authorised for issue on 10 March 2026 and signed on their behalf by:

......................................... David Robert Wilks Trustee

Page 8

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Notes to the Financial Statements for the Year Ended 31 December 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011

Basis of preparation

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Income and endowments

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 the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity 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 these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Page 9

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Notes to the Financial Statements for the Year Ended 31 December 2025

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Fixtures and Fittings 15% RBM
Computer Equipments 33% RBM

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Page 10

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Notes to the Financial Statements for the Year Ended 31 December 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Page 11

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Notes to the Financial Statements for the Year Ended 31 December 2025

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Regular giving and capital donations
Total for period ended 31 December 2025
Total for period ended 31 December 2024
3
Investment income
Income from interest
Total for period ended 31 December 2025
Total for period ended 31 December 2024
4
Expenditure on raising funds
a) Costs of trading activities
Note
Allocated support costs
Total for period ended 31 December 2025
Total for period ended 31 December 2024		 Unrestricted
funds
General
£
7,233
31,676
38,909
37,999
Unrestricted
funds
General
£
103
103
408
Unrestricted
funds
General
£
10,573
10,573
24,962		 Total
funds
£
7,233
31,676
38,909
37,999
Total
funds
£
103
103
408
Total
funds
£
10,573
10,573
24,962

Page 12

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Notes to the Financial Statements for the Year Ended 31 December 2025

5 Expenditure on charitable activities

Note
Governance costs
Total for period ended 31 December 2025
Total for period ended 31 December 2024		 Unrestricted
funds
General
£
52,512
52,512
30,520		 Total
funds
£
52,512
52,512
30,520

6 Other expenditure

Note
Depreciation, amortisation and other similar costs
Total for period ended 31 December 2025
Total for period ended 31 December 2024		 Unrestricted
funds
General
£
75
75
113		 Total
funds
£
75
75
113

7 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

8 Staff costs

The aggregate payroll costs were as follows:

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents were Nil:

Page 13

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Notes to the Financial Statements for the Year Ended 31 December 2025

2025 No

No employee received emoluments of more than £60,000 during the year.

9 Tangible fixed assets

9
Tangible fixed assets
Cost
At 1 January 2025
At 31 December 2025
Depreciation
At 1 January 2025
Charge for the year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
10 Creditors: amounts falling due within one year
Accruals		 Computer
equipment
£
500
500
274
75
349
151
226
2025
£
1,260		 Total
£
500
500
274
75
349
151
226
2024
£
2,111

Page 14

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Notes to the Financial Statements for the Year Ended 31 December 2025

11 Funds

11 Funds
Unrestricted funds
General
Unrestricted funds
General		 Balance at 1
January 2025
£
36,859
Balance at 1
January 2024
£
48,047		 Incoming
resources
£
53,012
Incoming
resources
£
44,407		 Resources
expended
£
(63,160)
Resources
expended
£
(55,595)		 Balance at 31
December
2025
£
26,711
Balance at 31
December
2024
£
36,859

12 Related party transactions

There were no related party transactions in the year.

Page 15

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Detailed Statement of Financial Activities for the Year Ended 31 December 2025

Income and Endowments from:
Donations and legacies (analysed below)
Investment income (analysed below)
Other income (analysed below)
Total income
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Other expenditure (analysed below)
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
2025
£
38,909
103
14,000
53,012
(10,573)
(52,512)
(75)
(63,160)
(10,148)
(10,148)
36,859
26,711		 Total
2024
£
37,999
408
6,000
44,407
(24,962)
(30,520)
(113)
(55,595)
(11,188)
(11,188)
48,047
36,859

This page does not form part of the statutory financial statements. Page 16

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

Detailed Statement of Financial Activities for the Year Ended 31 December 2025

Donations and legacies
Donations
Other revenue
Subscriptions (Donations)
Investment income
Deposit account interest
Other income
Broome Family Charitable Trust
THE Harrision Frank Family Foundation
Raising funds
Wages
Subscriptions
Marketing and Promotions
Charitable activities
Rent and rates
Insurance
Telephone and internet
Printing, postage and stationery
Sundry expenses
Accountancy fees
Legal and professional fees
Other expenditure
Depreciation of office equipment		 Total
2025
£
31,676
-
7,233
38,909
103
103
6,000
8,000
14,000
-
-
(10,573)
(10,573)
-
(694)
(910)
(128)
(392)
(2,434)
(47,954)
(52,512)
(75)
(75)		 Total
2024
£
32,993
527
4,479
37,999
408
408
6,000
-
6,000
(13,021)
(75)
(11,866)
(24,962)
(2,464)
(863)
(1,947)
(3,844)
(497)
(2,322)
(18,583)
(30,520)
(113)
(113)

This page does not form part of the statutory financial statements. Page 17

Our ref: R0012

Private and Confidential

Bright Partnership Limited Unit 26 Edward Court Broadheath Altrincham WA14 5GL

10 March 2026

Dear Sir,

Rescare : The Society For Children And Adults With Learning Disabilities And Their Families

In connection with your accountant's report on this business's financial statements for the year ended 31/12/2025, we confirm that to the best of our knowledge and belief:

The business is entitled to the exemption from audit and at no time during the year fell into an excluded category.

No members have requested an audit.

We have made available to you all documents necessary for your report and have not withheld any information, the knowledge of which would cause you to take a different view in your report.

We do not know of any substantial liabilities, contingent liabilities or capital commitments of a material amount other than those disclosed in the accounts.

There is no litigation in progress or pending (other than action to recover debts).

No trustee received any remuneration, including benefits-in-kind, during or relating to the year ended 31/12/2025, other than that disclosed in the accounts.

No trustee, shadow partner or their connected persons had any indebtedness (or agreement concerning indebtedness) to the company at 31/12/2025, or at any time during the year other than as disclosed in the accounts.

No officers other than trustee had any indebtedness to the company at 31/12/2025, other than as disclosed in the accounts.

No events or transactions have occurred since the period end, or are pending, which could have a material effect on the accounts or which are of such significance in relation to the business's affairs that they should be mentioned in the accounts, in order to avoid giving a misleading view of the business's financial position.

At 31/12/2025 the following amounts were due to,

£

 David Robert Wilks

Nil

Yours faithfully

____ Trustee

Dated: ____