2025-07-31-accounts - Care All Limited

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Company registration number: 06310849 Charity registration number: 1122819

CARE ALL LIMITED TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Brindley Goldstein Limited 103 High Street Waltham Cross EN8 7AN

Care All Limited Contents

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Balance Sheet	5
Statement of Cash Flows	6
Notes to the Statement of Cash Flows	7
Notes to the Financial Statements	8—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account)	11

Care All Limited Company No. 06310849 Trustees' Report For The Year Ended 31 July 2025

The trustees present their report and the financial statements for the year ended 31 July 2025.

Objectives and Activities

Aims and Objectives

The Charity's aims and objectives are as follows;

To relieve poverty

To relieve sickness and distress of people living with blood borne viruses. To support families, friends and carers of people affected by these conditions. To advance the education of the public on such conditions, their transmission treatment and consequences.

Public Benefit

The trustees confirm that they have given due regard the Charity Commission's guidance on public benefit.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Mr Alan Shelton Mr Stephen Kemelfield Mr Benjamin Levy (resigned 01/12/2025) Mr Simcha Kraushar (appointed 01/12/2025)

Charity Number

1122819

Company Number

06310849

Principal Address

Flat 10 125C Clapton Common London E5 9AB

Registered Office

Flat 10 125C Clapton Common London E5 9AB

Independent Examiner

Brindley Goldstein Limited 103 High Street Waltham Cross EN8 7AN

Page 1

Care All Limited Trustees' Report (continued) For The Year Ended 31 July 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Alan Shelton

Trustee 14th May 2026

Page 2

Care All Limited Independent Examiner's Report to the Trustees of Care All Limited For The Year Ended 31 July 2025

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

Responsibilities and Basis of Report

As the charity 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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Brindley Goldstein Limited 14th May 2026 103 High Street Waltham Cross EN8 7AN

Page 3

Care All Limited Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 July 2025

Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 EXPENDITURE ON: Charitable activities: 4 Charitable activities NET (EXPENDITURE)/INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 10	2025 Unrestricted funds £ 954,166	2024 Unrestricted funds £ 906,687
	(1,060,916)	(883,819)
	(106,750)	22,868
	(106,750) 13,028	22,868 (9,840)
	(93,722)	13,028

The notes on pages 7 to 10 form part of these financial statements.

Page 4

Care All Limited Balance Sheet As At 31 July 2025

Notes CURRENT ASSETS Debtors 8 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 9 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET (LIABILITIES)/ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 10	2025 Unrestricted funds £ 759 12,893	2024 Total funds £ 759 14,069
	13,652 (107,374)	14,828 (1,800)
	(93,722)	13,028
	(93,722)	13,028
	(93,722)	13,028
	(93,722)	13,028
	(93,722)	13,028

For the year ending 31 July 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act 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.

On behalf of the board

Mr Alan Shelton Trustee 14th May 2026

The notes on pages 7 to 10 form part of these financial statements.

Page 5

Care All Limited Statement of Cash Flows For The Year Ended 31 July 2025

Notes Cash flows from operating activities Net cash (used in)/generated from operations 1 Net cash (used in)/generated from operating activities (Decrease)/increase in cash and cash equivalents Cash and cash equivalents at beginning of year 2 Cash and cash equivalents at end of year 2	2025 £ (1,176) (1,176) (1,176) 14,069 12,893	2024 £ 23,909
		23,909

		23,909 -
		23,909

Page 6

Care All Limited Notes to the Statement of Cash Flows For The Year Ended 31 July 2025

1. Reconciliation of (expenditure)/income to cash (used in)/generated from operations

		2025	2024
		£	£
Net (expenditure)/income		(106,750)	22,868
Movements in working capital:
Increase in trade and other debtors		-	(759)
Increase in trade and other creditors		105,574	1,800
Net cash (used in)/generated from operations		(1,176)	23,909
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following		items in the Balance Sheet:
		2025	2024
		£	£
Cash at bank and in hand		12,893	14,069
3. Analysis of changes in net funds
	As at 1	Cash flows	As at 31 July
	August 2024		2025
	£	£	£
Cash at bank and in hand	14,069	(1,176)	12,893

Page 7

Care All Limited Notes to the Financial Statements For The Year Ended 31 July 2025

1. General Information

Care All Limited is a company limited by guarantee, incorporated in England & Wales, registered number 06310849 and registered charity number 1122819. The registered office is Flat 10, 125C Clapton Common, London, E5 9AB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

2.3. Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Page 8

Care All Limited Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

Activities undertaken directly £ 1,017,702	2025 Unrestricted funds £ 954,166	2024 Unrestricted funds £ 906,687
	Support costs (see note 5) £ 43,214	2025 Total £ 1,060,916
Activities undertaken directly £ 879,369	Support costs (see note 5) £ 4,450	2024 Total £ 883,819
	2025 £ 1,440	2025 Charitable activities £ 41,774 1,440
		43,214
		2024 Charitable activities £ 640 3,810
		4,450
		2024 £ 2,160

Page 9

Care All Limited Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

Debtors

As at 1 August 2024 £ 13,028	Income £ 954,166	2025 £ 759 2025 £ 1,800 104,134 1,440 107,374 Expenditure £ (1,060,916)	2024 £ 759
			2024 £ - - 1,800
			1,800
			As at 31 July 2025 £ (93,722)
13,028	954,166	(1,060,916)	(93,722)
As at 1 August 2023 £ (9,840)	Income £ 906,687	Expenditure £ (883,819)	As at 31 July 2024 £ 13,028
(9,840)	906,687	(883,819)	13,028

11. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

12. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

13. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 10

Care All Limited Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 July 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts EXPENDITURE ON: Charitable Activities: Charitable activities Food grants Medical grants School repairs grant Student grants Charity events. Carers support Grants for carers Grants for education Grants for poverty relief Grants for sickness relief Grants to support the disabled Sickness relief Support for the disabled Other costs Donations to connected charities Consultancy fees Other services Bank charges HMRC penalty Office expenses Travel expenses. Storage costs Independent examiner's fees Professional fees NET (EXPENDITURE)/INCOME	2025 Total funds £ 954,166	2024 Total funds £ 906,687
	954,166	906,687
	954,166 (29,650) (154,711) (24,900) (3,500) (112,320) (46,078) - - (420,737) - (225,806) - - - - (27,697) (200) (952) - (125) - (12,800) (1,440) -	906,687 - - - - (10,000) (380,252) (213,590) (5,960) (120,452) (35,795) (6,960) (5,000) (49,900) (14,740) (36,720) - - (108) (100) (272) (160) - (2,160) (1,650)
	(1,060,916)	(883,819)
	(1,060,916)	(883,819)
	(106,750)	22,868

Page 11