ESK MOORS CARING LIMITED TRUSTEES, REPORT AND STATEMENT OF ACCOUNTS YEAR ENDED 314t MARCH 2025 COMPANY LIMITED BY GUARANTEE (rhe Company d< not havo a sharn capitsl) REGISTERED CHARITY NUMBER 1113392 COMPANY NUMBER: 5433218
ESK MOORS CARING LIMITED YEAR ENDED 31st MARCH 2025 Contents Pages Report of the Trustees 2-6 Independent Examiner's Report Statement of financial activities Balance Sheet Notes forming part of the financial statements 10-14
ESK MOORS CARING LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025 The trustees, who are also directors of the company for Ihe purposes of Charity and Company law, present their annual report and financial statements of the charity for the year ended 31ST March 2025. The trustees have adopted the provisions of 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 (FRS 102). REFERENCE & ADMINISTRATIVE DETAILS Charity number 1113392 Company number 5433218 Registered Offlco: 20 High Street Castleton Whitby Y0212DA Trustees: The trustees are directors of the Company for the purpose of Company law. Delia Elizabeth Liddle ts'oint lead trustee.) Yvonne Rhona Chadwick ts'oint lead trustee.) Rev Sally Jayne Wilson Bryan Cross Ann Elizabeth Collier Watson Stephen Alexander John Butt rustees have not appointed a chair, 5eadership responsibilities are shared between the joint lead tnjstees. Trustee meetings are held bi-monthly. Trustees monitor and oversee the budget and spending at gUlar intervals. they comply with statutory reporting duties to Companies House and The Charity Commission.
ESK MOORS CARING LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Structure, Governance and Management The charity is govemed by its Memorandum and Articles of Association and is constituted as a company limited by guarantee as defined by the Companies Act 2006. Esk Moors Caring Ltd is registered as a charity with the Charities Commission. The board members are all volunteers, and each has an agreed portfolio of responsibilities. Appointment to the Board of Trustees is by nomination from Ihe members at the AnnL1 General Meeting with casual vacancies being co-opted by Ihe Board until the next Annual General Meeting. Employed staff are a full time Business & Operations Manager, a part time administrator, and ten carers. Statement of Purpose To respond to the needs of local older people by providing someone to care for them and something to do. Guiding Principle8 Identify and meet the real needs of those, primarily older, people for whom we provide services To deal with each indlvidual in such a way as to - Enable them to live life as independently as possible, Manage risk, Encourage them to engage with the wider community as their circumstances pemiit, To provide a service which is assessed and then tailored to meet need giving ownership to the userlclient. To provide services in partnership with NYCC and other funders. To ensure all s8rvices meet or exceed the requirements of funders and requlators. To deliver our services in a cost-effective way, ensuring the ongoing viability of the business. To assess all future development opportunities against the Guiding Principles and Statement of Purpose.
ESK MOORS CARING LIMITED REPORT OF THE TRUSTEES (CONTINUED) Achievements and performance - general We have continued to consolidate our services as a well*stablished and trusted provider of domiciliary care and activities relaled to physical and mental wellbeing and the relief of isolation. Esk Moors Caring is based in office premises in the High Street, Castleton, from where we continue to provide an ever-increasing range of support services and activities. Our premises are suitable for all our needs, providing a separate meeting room ideal for confidential client and staff meetings. Our location in the centre of the village makes us visible and accessible to the community. Throughout the year we have continued building and maintaining relationships with partners including NYCC, the local health practice, the Clinical Commissioning group {CCG), to provide services directed towards th8 independence and well-being of older peop18 as well as people of all ages in our community. Activttles for the Communty Armchair exercise classes are ongoing. Future activities will be undertaken as and when an appropriate need is identified. Domiciliary Care Services The domiciliary care client base has continued to thrive in parallel with an ongoing, developing relationship with North Yorkshire County Council {NYCC) and local GPS. We continue to provide domiciliary care services on a private basis. not involving NYCC, to residents in flats in Esk Moors Lodge, an Abbeyfield establishment in Castleton. The last CQC inspection on 301h October 2017 rated all standards as good, with no recommendations. Since the striCtl0nS imposed as a response to Covid-19, CQC have not carried out in-person inspections, but their latest review was 71h July 2022 with no need to reassess our rating. Communlty Car Our Gornmunity vehicle is a wheelchair accessible Gar and is driven by volunteers. It is now funded by FMC We are investigating a replacement vehicle and future funding. Our users can request it for journeys to hospital and other appointments, social. shopping and leisure events. Grant sources of fundlng Big Lottery funding has now ended. Grant from North Yorkshire Community Transport was used to produce new leaflets to promote the community vehicle. Employment We employ the following personnel: Registered care manager Domiciliary care assistants 10 Office admin assistant
ESK MOORS CARING LIMITED REPORT OF THE TRUSTEES (CONTINUED) Recruitment and retention of care staff As is common throughout the sector. we struggle to recruit care staff, although we manage to retain most of our staff long term. Esk Moors Caring is now a Real Living Wage Employer. We also pay carers for travelling between calls. In some cases. we have been unable to provide care for prospective new clients because of lack of care staff hours and inability to recruit. We have put in place incentive schemes for existing carers to recommend a friend for employment. Volunteers We have a team of volunteers, some of whom drive our community car; others help with the provision of activities. Future Developments We are continually assessing the need for provision of activities in the area. We are aware that other agencies are providing activities and events particularly for older residents. We plan strategically lo ensure the future of the business, especially in the areas of improving recruilment and retention and professional developmenl of both staff and trustees. We have successfully bid for the conlract to provide 24 hour cover at Esk Moors Lodge in Castleton. This will commence from 1$1 October 2025. Thanks We, the trustees, would like to express our sincerest thanks to care staff. administrators. activity co-ordinators, volunteers, and managers. All play a pivotal role in helping bring services and life-enhancing activities to isolated individuals in remote communities. We would especially like to record our thanks to the late Peter Knapp and his family for their support from the very beginning of EMC and their generous bequest.
ESK MOORS CARING LIMITED REPORT OF THE TRUSTEES (CONTINUED) statement of Trustse8 Responsibilities for Preparlng Accounts The Trustees (who are also Directors of the Esk Moors Caring Limited. for the purposes of Charity and Company law) are responsible for preparing the Trustees Report and financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practi. Company and Charity law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Institution and of the incoming resources and application of the same, including income and expenditure, of the Inslitution for that period. In preparing those financial statements the Trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are asOnable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going corKem basis unless it is inappropriate to assume thal the Institution will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Institution and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Institution and hence for taking reasonable steps for the prevention of fraud and other irregularities. The trustees have reviewed the charity's need for resorv8s in lin8 With Cliarity Coinmission guid8lii1gs 1 i(J IidVIJ agreed unrestricted reserves need to equate to nine months operating costs. Based on these accounts that target is £311,805. We will seek to bring unrestricted reser¥8s up to the target through increased activity. This report has been prepared in accordance with the Slalement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) and in accordance with the special provisions for small companies under part 15 of the Companies Act 2006. Approved by the Trustees and signed on their behalf by:_ Trustee Stephen A J Butt 21 st November 2025
INDEPENDENT EXAhllNER'S REPORT TO THE TRUSTEES OF ESK MOORS CARING UMITED I report the accounts of the company for the year erKled 31•1 March 2025 whith ¥e set out on pages 8 to 14. R•8Prttlva r••pon8lbllllles of trust•o8 and ex•mlner Tha trustees (who are alp•O the directors of the c(¥npany for the purp)888 of company law) ara responsibl8 for the preparation of the accounts. The tru8te88 consKlar that an autht is nc required for this year urxder section 144(2) of the Chariti88 Act 2011 (the 2011 Act) arxl that an independent examination 18 needed. Having satiSfd myself that the charfty Is not subject to audit under company law is dlgible for independenl examination, it 18 my re8pon8ibiltty to.. examln• the accounts urvjer 88cknn 145 of the 2011 Act: follow the procedures laid dNn In Ihe general DireLions given by the Charity Commi58ion under section 145(5){b) of the 2011 Ad, and 8tate wh8th•r particular mattero have come to my nOon. Ba•1• of Ind•p•nd•nt •xarnln•rfs statoMt My 8xamln8llon w88 carrled out In acc(Ydance wth general Dwe(ion8 given by the Chwtty Commi88lon. An examination indudes a rovkny of the accounthvj records kept by the charty a comparlson of the account• pre8ented wlth th088 r8¢J)rd8. It akn indude8 c(YMkleratian of any unusual item8 or di8closure8 in the aCcots and seeklng explanatlons frorn a8 trustees conceming any such Matters. The procedures undertaken do not provlde all the evldence thal would be requlrnd In an audft, and con8equently no opinion 18 given a8 to whether the accounts present a 1nJe and fair vrf and the rep(xl is limited to those matter8 Set out in th 8t8tem8nt bèlow. Ind•p•nd•nt •xamln•f• •tal•m•rt In conn8don my •xaminalion, no matter ha8 (¥)mo to my attention: wtiich gives me reasonable caule to btheve tha( m any matenal r•8pect, the reqiMrem8nt8: to koep race*d8 In acccrfdarK• with 388 of tho Companles AGI 2008,, and to wBpar8 accounts whith accord with accountiffj r8cord8, c¢Jmply wlth tho accounting requirements of 8ectlon 396 of the Companle8 Act 20C6 WKI In accordanc• the Charltle8 SORP {FRS 102) have nol been met; or to vthth, in my opinion. attention sIukI be thawn In rKder to enable a woper under8tandlng of accounts to be reached. rJ Slg IL5 f51Lt
ESK MOORS CARING LIMITED STATEMENT OF FINANCIAL ACTIVITIES {including Income & Expenditure Account) YEAR ENDED 31st MARCH 2025 Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Note INCOME AND ENDOWMENTS FROM: Donations Charitable Actlvities: Grants Receivable Activities Investment Income Domiciliary care Vehicle Income Sundry Income 1150 1150 2500 2500 525 4174 323386 404 60 2207 3379 3638 325561 1749 20 525 4174 323386 404 60 TOTAL INCOME 329699 2500 332199 336554 EXPENDITURE ON Charltable activities: Direct Care and Activity costs Governance costs 311448 3171 2500 313948 3171 290436 3171 TOTAL EXPENDITURE 3 314619 2500 313119 293607 NET INCOMEI{EXPENDITURE) and not movoment in funds for the year 15080 15080 42947 RECONCILATION OF FUNDS: Total funds brought forward 204267 204267 161320 TOTAL FUNDS CARRIED FORWARD 219347 219347 204267 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The comparative figures for each fund are shown in the notes lo the accounts. The notes on pages 10 to 14 form part of these accounts.
ESK MOORS CARING UMITED BALANCE SHEET AS AT 31st MARCH 2025 2025 2024 Note FIXED ASSETS Tangible Assets 1833 3128 CURRENT ASSETS Debtors Cash at bank and in hand 16094 233831 19322 210936 10 249925 230258 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR (32412) (29119) NET CURRENT ASSErs 217514 201139 NET ASSETS 219347 204267 FUNDS Restricted Unrestricted 12 13 219347 204267 219347 204267 For the financial year stated above the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company lo oblain an audit of its accounts for the year ended 31 March 2025 in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibility for complying with the requirements of the Act wth respect to accounting records and for the preparation of accounts. These financial stslements are prepared in aCrdance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS 102 SORP. fb L+- Stephen A J Butt (Trustee) 21st November 2025 The notes on pages 10 to 14 fomi part of these accounts.
ESK MOORS CARING LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025 ACCOUNTING POLICIES a) Basis of accounting The financial slalements have been prepared under the historical cost convention with items recognised at cost. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with FRS 102 and with Ihe Charities Act 2011. b) Incomlng resources All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy for legacies. Entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. Incoming resources from charitable activities where related to perfonnance and specific deliverables are accounted for as the charity eams the right lo consideration by its performance. Where income is received in advance of its recognition it is deferred and included in creditors. Where entitlement occurs before income being received the income is accrued. c) Resources expended Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. Resources expended are allocated to the particular activity where Ihe cost relates directly to that activity. However, expenses such as r8nt and rates, and energy are apportioned as to floor space. Administration costs are split equally. d) Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment- 20 % on cost Vehicles 250A on cost o) Unrestricted funds Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purposes and are available as general funds. GRANTS RECEIVABLE 2025 Total 2024 Total Big Lottery Fund North Yorks Community Transport Grant 2207 2500 2500 2207 10
ESK MOORS CARING LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31$¢ MARCH 2025 TOTAL EXPENDITURE Basis Charitable Governance activities costs allocation 2025 2024 Staff Costs Stsff time Establishment Costs Direct Motorfrravel Expenses Direct Accountancy Fees Direct Recruitment Direct Training Direct Mgmt & Accounts Direct Legal and Professional Direct Communications and IT Direct Computer 8xpenses Direct Other Office Expenses Direct Activities Direct Advertising Direct Subscriptions Direct Bank Charges Direct Depreciation Direct Sundry Direct 245767 12331 20482 245767 12331 20482 300 236398 11279 19769 300 300 876 9500 876 9500 2871 974 7147 1155 1136 8606 2871 805 1248 1025 3350 2871 974 7147 1155 4262 200 1296 9959 4262 200 1296 9959 3456 240 1695 1429 TOTAL EXPENDITURE 313948 3171 317119 293607 NET INCOMEI(EXPENDITURE) This is stated after charging.. 2025 2024 Accountancy Donations 300 300 300 300 TRUSTEES REMUNERATION. EXPENSES AND TRANSACTIONS The trustees neither received nor waived any emoluments during the year (2024: £ nil). There were no trustee expenses paid (2024". £ nil). Nil transactions with trustees or connected parties took place during the year (2024: 0).
ESK MOORS CARING LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31$t MARCH 2024 STAFF COSTS Staff costs were as follows: _ 2025 2024 Wages and Salaries Pensions Training Uniforms 242461 2812 876 495 231991 3816 1136 591 246644 237534 No employee received emoluments of more than £60.000. The total amount paid to key management personnel was £75.363. The average number of persons employed during the year. Fulltlme Equivalents 2025 2024 Staff 13 13 13 13 TAXATION Esk Moors Caring Limited is a registered charity and as such is exempt from Income Tax, Corporation Tax or Capitsl Gains Tax on its charitable activities. FIXED ASSETS Computer Motor Equipment Vehicl08 Total Cost At 1 April 2024 Additions Disposals 10618 13495 24113 (7103) (7103) At 31 March 2025 3515 13495 17010 Depreciation At 1 April 2024 Charge for year Disposals 7490 1295 (7103) 13495 20985 1295 (7103) At 31 March 2025 1682 13495 15177 Net Book Value At 31 March 2025 1833 1833 At 31 March 2024 3128 3128 12
ESK MOORS CARING LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 DEBTORS 2025 2024 Trade Debtors Prepayments & Accrued Income 11345 4749 14934 4388 16094 19322 10. BANKAND CASH 2025 2024 Bank Cash 233630 201 210720 215 223831 210936 11. CREDITORS Amounts falling due within one year Trade Creditors Social Security and Other Taxes Accruals & Deferred Income 2025 2024 2061 4549 25082 1241 4821 23057 32412 29119 12. RESTRICTED FUNDS 2025 2024 At beginning of Year Transfer from income and expenditure account 13. UNRESTRICTED FUNDS 2025 2024 At beginning of Year Transfer from income and expenditure ac(x)unt 204267 15080 161320 42947 219347 204267 14. ANALYSIS OF NET ASSETS BETWEN FUNDS Unrestrlcted Funds Restrfcted Funds Total Fixed Assets Current Assets Currenl Liabilities 1833 249926 (32412) 1833 250115 (32601) 189 (189) 219347 219347 13
ESK MOORS CARING LIMITED NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 15. STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVE FIGURES Unrestricted Restrlcted Funds Funds 2024 2024 Total Funds 2024 INCOME AND ENDOWMENTS FROM: Donations Charitable Activltlas: Grants receivable Activities Investment Income Domiciliary care Vehicle Income Sundry Income 2207 2207 3379 3638 325561 1749 20 3379 3638 325561 1749 20 TOTAL INCOME 334347 2207 336554 EXPENDITURE ON Charitsble activitles: Direct Care and Activities costs Governance costs 288229 3171 2207 290436 3171 TOTAL EXPENDITURE 291400 2207 293607 NET INCOMEI(EXPENDITURE) and net movement In funds f¢x the year 42947 42947 RECONCILATION OF FUNDS: Total funds brought forward 161320 161320 TOTAL FUNDS CARRIED FORWARD 204267 204267 14
ESK MOORS CARING LIMITED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31st MARCH 2025 2025 2024 INCOMING RESOURCES Incoming Resources from Generatlng Funds Voluntary Income Donations Big Lottery Fund North Yorkshire Community Transport Grant 1150 2207 2500 3650 2207 Activities for Genèrating Funds Activities 525 3379 525 3379 Investment Income Bank Interest Recelvablo 4174 3638 Total Incomlng Resources from Generating Fund8 8349 9224 Incoming Resource8 from Charitable Actlvhles Domiciliary Care Vehicle Income 323386 404 325561 1749 332139 327310 Other Incomlng Resources Sundry Income 20 TOTAL INCOMING RESOURCES 332199 336554 This page does not form part of the statutory financial statements 15
ESK MOORS CARING LIMITED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 3181 MARCH 2025 2025 2024 CHARITABLE ACTIVITIES Carlng in the Communty Activltles Undertaken Directly Wages and Salaries Pensions Uniforms Staff Training Establishment Costs Vehicle Costs Travel Expenses Accountancy RecwitmenUAgency Stsff Legal Fees Management & Accounting Services DBS Fees Telephone & Internet Fees Stationery, printing & postsge IT costs Activities Advertising Subscriptions & registration fees Bank Charges Depreciation Donations Made General Expenses 242461 2812 495 876 12331 1882 18600 300 231991 3816 591 1136 11279 2407 17362 300 2871 9500 116 974 1155 7147 2871 8606 97 805 1025 1248 3350 4145 200 1296 3359 240 1695 9959 1429 Total Charitable Activty Exp8nditure 317119 293607 NET INCOMING RESOURCES 15080 42947 This page does not form part of the statutory financial statements 16