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← Carers' Support East Kent

2025-03-31-accounts

Registered number: 07213672 Charity number: 1136904

Carers' Support East Kent (A company limited by guarantee)

Trustees' report and financial statements for the year ended 31 March 2025

Carers' Support East Kent

(A company limited by guarantee)

Contents

Page
Reference and administrative details of the Charity, its Trustees and Advisers 1 - 2
Trustees' report 3 - 15
Independent auditors' report on the financial statements 16 - 19
Statement of financial activities 20
Balance sheet 21
Statement of cash flows 22
Notes to the financial statements 23 - 38

Carers' Support East Kent

(A company limited by guarantee)

Reference and administrative details of the Charity, its Trustees and Advisers for the year ended 31 March 2025

Trustees

Ms C D Ramsay Mr A Blackman Mr M D Frier Mr C W Traylen, Chair Mrs E K Draper Ms B J Frean (resigned 22 April 2024) Mr A Ullman Ms H Stanley (appointed 31 July 2024)

Company registered number

07213672

Charity registered number

1136904

Registered office

Innovation House Discovery Park Ramsgate Road Sandwich Kent CT13 9ND

Chief executive officer

Ms J Attwell

Page 1

Carers' Support East Kent

(A company limited by guarantee)

Reference and administrative details of the Charity, its Trustees and Advisers (continued) for the year ended 31 March 2025

Independent auditors

Kreston Reeves Audit LLP Statutory Auditor Maritime Place Quayside Chatham Maritime Chatham Kent ME4 4QZ

Bankers

HSBC Bank PLC 41 Sandgate Road Folkestone Kent CT20 1SA

Flagstone 1st Floor, Clareville House 26 - 27 Oxenden Street London SW1Y 4EL

Page 2

Carers' Support East Kent

(A company limited by guarantee)

Trustees' report for the year ended 31 March 2025

The Trustees present their annual report together with the audited financial statements of the Charity for the year from 1 April 2024 to 31 March 2025. The Annual report serves the purposes of both a Trustees' report and a Directors' report under company law. The Trustees confirm that the Annual report and financial statements of the Charitable Company comply with the current statutory requirements, the requirements of the Charitable Company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charitable Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The principal activity of the Charity is to provide Carers with the information and support they need. Our services are available to people looking after a relative or friend, who, due to physical or mental illness, age-related difficulties, disability or addiction, cannot manage without their support.

The company’s objects, as stated in its Articles of Association, are as follows:

To raise awareness of and provide information and support to meet the needs of Carers. A Carer being someone who cares for a family member or friend who is ill, disabled or who has mental health or addiction problems and, to provide support services to meet the needs of those who are ill, disabled or who have mental health or addiction problems.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Achievements and performance

a. Review of activities

Carers' Support East Kent’s mission is to raise awareness of Carers and provide them with the information and support they need.

We promote the needs of Carers to statutory agencies, voluntary organisations and the wider public and aim to ensure Carers are consulted on issues that matter to them locally and nationally.

Our services are available to people looking after a relative or friend, who, due to physical or mental illness, agerelated difficulties, disability, or an addiction, cannot manage without their support.

Our team consider each individual Carer’s needs, strengths and aspirations and work with Carers towards the outcomes that matter to them.

We provide information about rights, entitlements and support available, support groups and social/wellbeing activities, access to equipment, individual grants and practical support for Carers. We also carry out statutory Carer Assessments and reviews on behalf of Kent County Council and, where eligible, administer Carer Direct Payments. During this period:

100% of Carers completing a Personal Outcome Questionnaire reported they would be likely or extremely likely to recommend our service to friends or family.

Page 3

Carers' Support East Kent

(A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance (continued)

100% of Carers completing a Personal Outcome Questionnaire reported that the service supported them to meet their personal goals. This mirrors the 100% achievement in the previous year.

We are a network partner of Carers Trust, and an affiliate member of Carers UK, both influential national charities working and campaigning to improve the lives of Carers. Carers’ Support East Kent actively engages in research and supports national campaigns.

Campaigns in 2024 - 2025

We are a member of The Carer Poverty Coalition, made up of over 130 national and local organisations collectively campaigning to:

The Carer Poverty Coalition is calling on the Government to take urgent steps to improve support to unpaid carers, including raising carer-related means-tested benefits and reviewing Carer’s Allowance to increase and improve the level of support provided to unpaid carers in a variety of different situations.

Carers’ Support East Kent has supported campaigns around Carer’s Allowance overpayments, review & reform of Carer’s Allowance, and Carer’s Trust’s “Three asks” campaign ahead of the general election and post-election around making Carer’s Leave paid and bringing in a National Carer’s Strategy.

We will continue to support campaigns around these important issues for Carers.

Carers Week (10th to 16th June) 2024

“No Choice but to care” – Carers Week Report 2024 estimates the value of care provided by unpaid Carers in the UK is £162bn every year – equivalent to the cost of the NHS. Yet, too often, without adequate support, caring comes at a significant personal cost to the unpaid Carer, drastically affecting their finances, health, ability to work, and to live fulfilling lives.

We organised awareness and fundraising activities throughout Carer’s Week to celebrate the important contribution Carers make to our communities and raise awareness of their needs.

The week consisted of activities for Carers, awareness stands at supermarkets, fundraising collections and quizzes and was topped off by Jill Attwell, our CEO, and Sue Thompson, Chair of our Carer Advisory Group, speaking live on the BBC Radio Kent breakfast show and the Jeremy Vine show on BBC Radio 2.

It was wonderful to see so many people at the two Carer Connection days at Turner Contemporary in Margate and at Westgate Hall in Canterbury, where we were joined by the Lord Mayor, Cllr. Mrs Jean Butcher, and Lady Mayoress, Mrs. Di Baldock. Both events were great ways to celebrate Carers Week and brought local Carers together with service providers of East Kent who give our communities so much and helped to put Carers in East Kent on the map.

Carer’s Right’s Day - 21st November 2024

The Theme of Carer’s Right’s Day 2024 was Recognising Your Rights. In addition to promoting Carer’s Rights Day and Carer’s rights through our networks and at our support groups, we delivered online webinars for Carers about their rights which included rights in the workplace and sessions about looking after yourself as a Carer and Lasting Power of Attorney.

Page 4

Carers' Support East Kent

(A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance (continued)

Supporting Carers in the workplace

Throughout the year we continued to promote the importance of recognising and supporting Carers in the workplace.

At Carers’ Support East Kent we introduced paid Carer’s Leave (up to a week) and revised our Carer’s Policy. We also revised and improved our employee assistance programme, giving our employees access to a wide range of health and wellbeing support.

We worked in partnership with East Kent University Foundation Hospital Trust and Kent Community Health Foundation Trust to support the development of a range of workplace support for employees who are Carers. 1 in 3 NHS employees are Carers, according to NHS England.

We delivered focused workshops for Kent Community Health Foundation Trust and Kent Adult Social Services.

Working as part of the Integrated Care System in East Kent

The Kent and Medway Integrated Care System is a partnership of organisations that come together to plan and deliver joined-up health and care services to improve the lives of people across Kent and Medway.

The integrated care system is a broad partnership including the NHS, council and voluntary sector organisations working together at different levels of the system.

Working together, our aim is to:

Alongside leaders of NHS Kent and Medway, Kent County Council and Medway Council and other partners, CSEK have pledged to work together to reduce inequalities and improve outcomes for citizens of Kent, with our focus on Carers and the people they support in East Kent.

Our CEO is an active member of the East Kent VCSE Alliance and a representative on the East Kent Health and Care Partnership Population Health Management Group, raising awareness of Carers and working collaboratively with system partners to improve outcomes for Carers.

We work as part of Integrated Neighbourhood Teams and Primary Care Networks (focused on local health priorities) across East Kent to highlight needs of Carers and improve identification of and support for Carers.

“Our partnership with Carers' Support East Kent is a valuable part of our team’s ability to support patients across both the East and West PCNs of Folkestone and Dover, for individuals aged 18 and above.

CSEK provides support that can truly change lives—from helping individuals identify the care they need, to offering emotional support by connecting them with others in similar situations and guiding them through the complex aspects of benefits and Carers’ rights.

Their ongoing commitment strengthens the care we provide.”

Sally Simkiss, Total Health and Care Team/ Total Health Excellence PCN (West and East)

Page 5

Carers' Support East Kent

(A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance (continued)

Carer Advisory Group

CSEK have a Carer Involvement Strategy, co-designed with Carers, which sets out our commitment to involving Carers. A recommendation from the strategy was to set up a Carers Advisory Group (CAG).

The strategy identifies fivelevels of involvement: Individual Service, Monitoring & Evaluation of ongoing services, Development of New Services, Strategic Development and Working with partners.

The CAG provides advice to our Senior Leadership team and Board; it is a functional and representative forum for developing steps towards increased co-production, participation, and change.

Members are recruited with a variety of caring and life experiences and provide input and feedback on existing and new/planned services and raise awareness of both the CAG and Charity and our services for Carers.

In 2024-2025 the group focused on:

Members also engaged in Carer involvement activities with external stakeholders e.g.:

The Chair of our Carer Advisory Group took part in a debate on Radio 2’s “Jeremy Vine” programme and an interview with BBC Radio Kent in Carers Week. They also raised funds for CSEK by holding an Open Garden event.

Our thanks to all the members of our Carer Advisory Group for their commitment and dedication to working with us to improve the lives of Carers in East Kent.

Community Navigation for Carers

Community Navigation for Carers is a service commissioned by Kent County Council to support Carers aged 16 and over caring for an adult. The service provides information and support (including signposting and referral to other services and support) for Carers, Statutory Carer Assessment (including reviews) and a Carers Hospital Service. We have dedicated team members supporting Young Adult Carers and those caring for someone living with a mental health condition.

5026 Carers benefited from Community Navigation for Carers in the year 2024-2025.

“I was totally unaware of the Carer's Support agency. I did not really acknowledge myself as a "carer" because mum's needs are not physical, but more general support. I now can see that I do more than I realised. It is refreshing to know that I am not alone in this role and that there is help and support available if I require it. Thank you.”

Page 6

Carers' Support East Kent (A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance (continued)

“Throughout the few years talking to CSEK, they have given me a feeling of being heard and seen. This has made me feel far more than just supported, and this has helped me cope with massive life experiences. Very grateful to have someone I trust to confide in when I need to talk. CSEK has made a positive difference to my life.”

“Having CSEK come round and talk to us has made a huge impact on our lives going forward. They explained everything, and it has had a huge impact on me both personally and mentally going forward and has really helped us all as a family unit. Thank you.”

Feedback following a Carer Assessment:

“It has led to help for me, both in the form of someone who will sit with my husband and also with the arrangement of financial help to put towards relaxation. This has helped enormously with coping with my caring role. [Carer Support Coordinator] has been a mine of information and both [Carer Support Coordinators] sat and listened to me and my daughter; proffered suggestions and signposted to assistance that we didn't know about. A brilliant service and thank you so much. You have had a huge positive impact on my life."

Carer Money Matters:

Carers are finding it increasingly difficult to afford day-to day living costs, with the worry and anxiety of this further affecting their mental health and wellbeing. (State of Caring 2024, Carers UK)

In Autumn 2024, we launched the Carers Money Matters service in East Kent and are one of 24 Carers Trust Network Partners delivering this service (funded by four Gas Distribution Networks) across England, Scotland and Wales.

Many carers are experiencing real financial difficulties because of their caring responsibilities. This is often due to having to give up paid work or significantly reduce their paid working hours so they can care for a family member at home.

Sometimes difficulties arise unexpectedly, like when expensive adaptations need to be made at home for the person being cared for. These pressures have been made worse in recent years due to the ongoing cost-ofliving crisis and higher energy bills.

Whatever the cause, many exhausted carers drift into financial difficulties and then lack the time and energy to address the problem.

Carer Money Matters provides information, support and guidance for Carers on household income and reducing energy bills with targeted support around:

From January 2025, Micro Grants of up to £100 were made available through Carer Money Matters to support Carers to keep their homes warm, for example, by purchasing small heating appliances, electric blankets, draught excluders, insulation tape, etc.

Page 7

Carers' Support East Kent

(A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance (continued)

In addition, the service applies for individual grants from a variety of funders to meet the needs of Carers:

Key Highlights (Autumn 2024 and 31st March 2025)

“You have no idea what your support means to me just to be able to talk to someone whose understanding is wonderful”

Recipient of a grant (issued to purchase a new mattress):

“It is truly life-changing for me, thank you so much. The support and new knowledge around my finances have changed so much for us already. We are now able to sleep at night, very well, so not tired all the time and now also being in receipt of the Universal Credit element of Carers Allowance and full Council Tax reduction has made such a huge difference to everything we are dealing with”.

Time for Me

Research has consistently found that having regular, reliable access to a variety of breaks is essential for Carers’ mental and physical health and wellbeing. Without breaks, Carers frequently struggle to continue caring while maintaining their own health and wellbeing.

Carers UK’s State of Caring 2024 survey found that:

Our Time for Me programme offers a variety of breaks, wellbeing activities, and social opportunities for Carers in East Kent. Thanks to generous support from several Charitable Trusts, alongside our dedicated team of staff and volunteers, these activities are provided free of charge and include travel and replacement care where needed to ensure inclusivity.

Page 8

Carers' Support East Kent (A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance (continued)

In 2024–25, the Time for Me programme benefited over 514 Carers through:

Why It Matters

Even small interventions have a big impact. A modest grant or short break can:

“Having the chance to ‘escape’ for a short while and immerse myself in an activity that brings joy is heaven-sent. Thank you.”

“This activity was essential for my mental health… it gave me a much-needed break and helped me manage my worries and stresses better.”

“I went on my own and met new people each week. It’s recharged my batteries and helped me cope better.”

“The grant enabled me to swim again. It’s good for my physical and mental health.”

“Being a Carer for someone you love is a 24/7 commitment. It’s mentally and physically demanding, so having the opportunity to ‘escape’ for a short while and immerse myself in an enjoyable activity is heaven-sent. Thank you.”

"It’s made a great difference. Caring is hard and a full-time job. When I get some spare time, I can relax, be creative, and do something for myself. I can then say YES, I did that!”

Grants for Carers

In the year 2024 – 2025, we secured just under £29,000 of individual grants for Carers from charitable sources to support financial hardship, household expenses, equipment & furniture, driving lessons, wellbeing, educational & employment support and breaks.

Social Enterprise Kent/ National Lottery Health Equalities Community Fund

This project starting in November 2024, aims to reduce health inequalities and improve the health and wellbeing of under-represented Carer communities. It aims to improve access to, and engagement with Carer support and primary healthcare services.

This work builds on existing relationships with Primary Care Networks and aims to develop work with community organisations. Our focus area is Mid-Kent PCN (Ashford) whose data shows this is an area with diverse communities who are not accessing Carer support.

The project is in place until June 2025, and our aim is to use the learning from this work to understand barriers Carers from underrepresented communities face and ways to reduce health inequalities to inform our approach across East Kent.

Carer Awareness Training is offered to all practices in the PCN to encourage practice staff to identify Carers and include on practice Carer Registers and connect Carers with our services.

Page 9

Carers' Support East Kent (A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance (continued)

We are:

We are identifying Carers at risk of being missed due to barriers such as language, mobility, and cultural factors. Refugee and migrant communities, for example, often face challenges accessing health services due to frequent relocation and language barriers, which we mitigate through translation services.

Carers are being connected to both our services and other services in their local communities.

The outcomes of this work will be evaluated at the end of the programme and used to inform future work.

Parent Carer Service

In November 2024 thanks to funding from Colyer Ferguson we commenced the development of a Parent Carer Service with the aim of providing helpline support and a programme of targeted workshops with the aims of increasing knowledge, building resilience and reducing the impact of caring responsibilities on families.

A Parent Carer is a Parent/Guardian who is caring for someone under 18 who is ill, has a disability or experiences mental health or substance misuse issues.

Through a dedicated Parent Carer Support Coordinator, Parent Carers are able to access personalised individual support and access group workshops and peer support.

We are helping Parent Carers understand their rights, access benefits, improve wellbeing and connect with others.

Workshops are co-designed with Parent Carers based on their needs and we will use data and learning from this service to further develop our support to those looking after someone under 18.

Live In Care Service

The Live in Care Service is an innovative approach to hospital discharge, supporting patients to return home from hospital with the support of Live In Care for up to two weeks (subject to needs and eligibility).

From February 2025, working with Kent Community Health Foundation Trust, East Kent Hospitals University Trust, Kent Adult Social Care and Live In Care providers, this multi-agency approach aims to:

It is anticipated that the number of patients discharged on this pathway will be small initially, whilst in the learning phase, with robust evaluation and analysis to determine if a scalable model for the future.

Page 10

Carers' Support East Kent (A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance (continued)

This model is also part of a wider piece of work to explore the potential for more flexible working arrangements with the Voluntary, Community and Social Enterprise Sector.

“In close partnership with the Health and Care Partnership (HCP), CSEK developed an innovative and bespoke contracting model designed to enable more flexible sub-contracting of services to the Voluntary, Community, and Social Enterprise (VCSE) sector. As the Lead Provider, CSEK collaborated with live-in care providers, who took on sub-contracted roles within the framework. By working together from the outset, across statutory and voluntary sectors, CSEK co-designed and introduced a new service in East Kent. The service, underpinned by the contracting model, stands as a strong example of what CSEK can do to support collaboration and deliver flexible, person-centred services across the health and social care system.”

Programme Manager, East Kent Health and Care Partnership

Community Engagement and Fundraising Activity

Each year, fundraising plays a vital role in enabling us to deliver and expand our services for Carers. The income generated through these efforts makes a significant contribution, allowing us to go beyond statutory provision, enhance existing support, and begin developing new services.

We continue to successfully diversify our income streams through trust fundraising and by building an engaged supporter base. Strengthening connections across East Kent remains a priority, and we are proud to have secured community support and partnerships with local businesses.

Highlights from our Community Fundraising include two Charity of the Year partnerships and nearly £9,000 raised through a Fire-walk event. During Carers Week, we also launched a weekly lottery to further engage supporters.

Despite a challenging environment, fundraising has enabled us to launch three new services this year: Carer Money Matters, Parent Carer Service, and a Health Equalities project focused on reaching under-represented Carers—each made possible through the generosity of our funders and donors. Without their support, we could not deliver the depth, diversity, or scale of services that Carers across East Kent rely on.

We extend our heartfelt thanks to all our funders, donors, and fundraisers, including the following whose contributions have been instrumental in our success.

Page 11

Carers' Support East Kent

(A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Financial review

a. Going concern

The financial results for the year ended 31 March 2025 showed a surplus of £3,216, comprising an unrestricted deficit of £5,248 and a restricted surplus of £8,464, both after transfers.

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The Trustees review the reserves policy annually. The Trustees wish to maintain unrestricted reserves equal to between 3 and 6 months’ core expenditure. This is to ensure adequate funds are available for the delivery of services, financial commitments and cashflow purposes and to provide for costs that might be incurred in the event of a cessation or the charity being unsuccessful in securing future contract funding.

Three to six months’ core expenditure represents between approximately £450,000 and £900,000. This is covered by the general funds of £793,746. Two separately designated funds cover, respectively, the value of fixed assets, and a fund for activities to promote and support Carer health and wellbeing.

c. Principal funding

We are primarily funded through a contract with Kent County Council, which includes investment from NHS Kent and Medway, supplemented by grants from other funders, fundraising activity by CSEK and others and by generous individual donations.

Structure, governance and management

a. Constitution

Carers’ Support East Kent is a company limited by guarantee, governed by its Memorandum and Articles of Association as amended by Special Resolution on 16th March 2017. It is registered as a charity with the Charity Commission.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Board of Trustees who are appointed and co-opted under the terms of the Articles of Association and are recruited from a wide range of backgrounds to ensure an appropriate mix of skills and experience.

c. Organisational structure and decision-making policies

The role of the Board of Trustees is to set the Charity’s strategic direction, monitor the delivery of its objectives, uphold its values and governance and guide, advise and support the CEO, who is responsible for the day-to-day management decisions and leads the team towards achieving the Charity’s vision and purpose.

Page 12

Carers' Support East Kent (A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Structure, governance and management (continued)

d. Arrangements and Policies for the pay and remuneration of key management personnel

Carers’ Support East Kent is committed to ensuring a proper balance between (i) paying our staff fairly, so that we attract and retain the best people for the job and (ii) careful management of our charity funds.

The Board of Trustees oversees proper administration of our pay policy, evaluates CEO/executive performance, and decides on any changes to pay of key personnel.

In determining its pay and remuneration levels, Trustees take account of the need to ensure value for money in respect of the use of public expenditure. This is balanced against the need to recruit and retain employees who are able to deliver high-quality services to Carers and the need to comply with pay-related legislation in relation to equal pay, national minimum wage and the national living wage.

e. Risk management

The Board of Trustees has in place a Risk Management Policy and a risk register to identify and manage the major risks to which the Charity is exposed: governance, regulatory, financial, external and operational. The review of the risks is undertaken by the Risk, Quality and Governance Committee and reported to the Board.

Where appropriate, systems or procedures have been established to mitigate the risks the Charity faces. Internal control risks are minimised by the implementation of procedures for the authorisation of all transactions and projects. Procedures are in place to ensure compliance with the health and safety of staff, volunteers, Carers and visitors. These procedures are periodically reviewed to ensure that they continue to meet the needs of the Charity.

A major risk to the Charity’s longer-term financial sustainability has been the reliance on the Charity’s main income source, a contract with Kent County Council. This is reflected in the Reserves Policy, referred to above, and a key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due, regular liaison with the bank and active management of trade debtors and creditors' balances to ensure sufficient working capital by the Charity. The Charity has increased its fundraising and development activities.

Attention has also been focused on non-financial risks arising from the safeguarding of Carers and the people they care for, and the processing of information about those who use our services. These risks are managed by ensuring robust policies and procedures are in place, supported by regular training for staff, volunteers, and Trustees.

Safeguarding remains a priority, with clear reporting mechanisms and compliance checks to ensure adherence to statutory requirements and best practice standards.

In addition, fundraising activities present reputational and compliance risks, which are mitigated through adherence to the Fundraising Regulator’s Code of Practice, transparent financial controls, and ethical fundraising practices. All fundraising initiatives are monitored to ensure they align with the charity’s values and legal obligations, and Trustees receive regular updates on fundraising performance and associated risks.

Page 13

Carers' Support East Kent

(A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Plans for future periods

Our strategic themes continue to underpin our plans for the coming years. These themes guide our priorities and ensure we deliver meaningful impact for Carers and the wider community. The Board and Senior Leadership Team will focus on the following in 2024-2025

Quality

Development

Working in Partnership

Advocacy

Staff and Volunteers

• A review of our employee benefits and pension provision, and consider a change of pension provision and the implementation of a salary exchange scheme in 2024-2025.

Sustainability

Infrastructure

Of specific note was the Board decision in July 2024, following significant market opportunity research, to move towards opening and operating a charity shop. The charity shop will generate income for the charity (unrestricted) and increase awareness of both the Charity and Carers, and deliver Social Value benefits within the local community. Completion on a leasehold property is imminent, the shop is due to open later in 2025 and the building will provide us with an additional office location in the northern part of East Kent.

Members' liability

The Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in the event of winding up.

Page 14

Carers' Support East Kent

(A company limited by guarantee)

Trustees' report (continued) for the year ended 31 March 2025

Statement of Trustees' responsibilities

The Trustees (who are also the Directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its income and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Auditors

The auditor, Kreston Reeves Audit LLP, has indicated his willingness to continue in office. The designated Trustees will propose a motion reappointing the auditor at a meeting of the Trustees. The audit registration of Kreston Reeves LLP was transferred to Kreston Reeves Audit LLP on 6 October 2025. Kreston Reeves Audit LLP were formally appointed as auditor to the company on 6 October 2025.

Approved by order of the members of the board of Trustees and signed on their behalf by:

SIGN

Mr C W Traylen Chair of Trustees Date: 16/12/25

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Carers' Support East Kent (A company limited by guarantee)

Independent auditors' report to the Members of Carers' Support East Kent

Opinion

We have audited the financial statements of Carers' Support East Kent (the 'Charity') for the year ended 31 March 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

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Carers' Support East Kent (A company limited by guarantee)

Independent auditors' report to the Members of Carers' Support East Kent (continued)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Page 17

Carers' Support East Kent (A company limited by guarantee)

Independent auditors' report to the Members of Carers' Support East Kent (continued)

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the Directors of the Charity for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Capability of the audit in detecting irregularities, including fraud

Based on our understanding of the charity and sector, and through discussion with the trustees and other management (as required by auditing standards), we identified that the principal risks of non-compliance with laws and regulations related to health and safety, data protection, safeguarding and employment law. We considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charity Statement of Recommended Practice and other charity regulation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated Trustees’ and management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined the principal risks related to posting inappropriate journal entries and management bias in accounting estimates and judgemental areas of the financial statements. Audit procedures performed by the engagement team included:

Page 18

Carers' Support East Kent

(A company limited by guarantee)

Independent auditors' report to the Members of Carers' Support East Kent (continued)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the Charity's Trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charity's Trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and its Trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

Kreston Reeves Audit LLP

Samantha Rouse FCCA DChA (Senior statutory auditor)

for and on behalf of Kreston Reeves Audit LLP

Statutory Auditor Chatham Maritime

Date: 17 December 2025

Page 19

Carers' Support East Kent

(A company limited by guarantee)

Statement of financial activities (incorporating income and expenditure account) for the year ended 31 March 2025

Note
Income from:
Donations and legacies
4
Charitable activities
5
Investments
6
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net (expenditure)/income
Transfers between funds
15
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
4,613
1,882,288
50,843
1,937,744
1,944,505
1,944,505
(6,761)
1,513
(5,248)
1,117,231
(5,248)
1,111,983		 Restricted
funds
2025
£
139,765
-
-
139,765
129,788
129,788
9,977
(1,513)
8,464
31,975
8,464
40,439		 Total
funds
2025
£
144,378
1,882,288
50,843
2,077,509
2,074,293
2,074,293
3,216
-
3,216
1,149,206
3,216
1,152,422		 Total
funds
2024
£
121,923
1,663,138
41,981
1,827,042
1,840,226
1,840,226
(13,184)
-
(13,184)
1,162,390
(13,184)
1,149,206

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 23 to 38 form part of these financial statements.

Page 20

Carers' Support East Kent (A company limited by guarantee) Registered number: 07213672

Balance sheet as at 31 March 2025

2025 2024
Note £ £
Fixed assets
Tangible assets 11 - 2,081
Current assets
Debtors 12 192,715 68,265
Investments 13 989,319 1,227,980
Cash at bank and in hand 224,333 305,956
1,406,367 1,602,201
Creditors: amounts falling due within one
year 14 (253,945) (455,076)
Net current assets 1,152,422 1,147,125
Total net assets 1,152,422 1,149,206
Charity funds
Restricted funds 15 40,439 31,975
Unrestricted funds 15 1,111,983 1,117,231
Total funds 1,152,422 1,149,206

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

SIGN

Mr C W Traylen Chair of Trustees Date: 16/12/25

The notes on pages 23 to 38 form part of these financial statements.

Page 21

Carers' Support East Kent (A company limited by guarantee)

Statement of cash flows
for the year ended 31 March 2025
Cash flows from operating activities
Net cash used in operating activities (see note 17)
Cash flows from investing activities
Dividends, interests and rents from investments
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year (see note 19)
The notes on pages 23 to 38 form part of these financial statements		 2025
£
(371,127)
50,843
50,843
(320,284)
1,533,936
1,213,652		 2024
£
230,351
41,981
41,981
272,332
1,261,604
1,533,936

Page 22

Carers' Support East Kent

(A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

1. General information

Carers Support East Kent is a Charitable Company incorporated in England and Wales. The registered office is Innovation House, Discovery Park, Ramsgate Road, Sandwich, Kent, CT13 9ND. The principal activities of the Charity are to provide information and support to people caring for relatives or friends due to a physical or mental illness, disability, frailty or addiction.

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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Carers' Support East Kent 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.

The financial statements are presented in UK sterling, which is the Charily's functional currency, and rounded to the nearest pound.

2.2 Going concern

The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3 Income

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.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 23

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

2. Accounting policies (continued)

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

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 institution with whom the funds are deposited.

2.6 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.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives on the following bases:

2.8 Current asset investments

Current asset investments include cash or other short-term liquid investments with a short maturity of more than three months but less than one year, held for investment purposes.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Page 24

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

2. Accounting policies (continued)

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.12 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.13 Operating leases

Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the lease term.

2.14 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.15 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 25

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

3. Critical accounting estimates and areas of judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity does not currently have any significant accounting estimates or areas of judgement.

4. Income from donations and legacies

Unrestricted
funds
2025
£
Donations
1,613
Grants
3,000
4,613
Total 2024
16,775		 Restricted
funds
2025
£
1,625
138,140
139,765
105,148		 Total
funds
2025
£
3,238
141,140
144,378
121,923		 Total
funds
2024
£
10,675
111,248
121,923

5. Income from charitable activities

Unrestricted
funds
2025
£
Contract income
1,882,288
Total 2024
1,663,138
Investment income
Unrestricted
funds
2025
£
Deposit account interest
50,843
Total 2024
41,981		 Total
funds
2025
£
1,882,288
1,663,138
Total
funds
2025
£
50,843
41,981		 Total
funds
2024
£
1,663,138
Total
funds
2024
£
41,981

6. Investment income

Page 26

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

7. Analysis of expenditure by activities

Charitable activities
Total 2024		 Direct
costs
2025
£
1,974,990
1,756,091		 Grants
payable
2025
£
36,872
27,712		 Support
costs
2025
£
62,431
56,423		 Total
funds
2025
£
2,074,293
1,840,226		 Total
funds
2024
£
1,840,226

Analysis of direct costs

Staff costs
Depreciation
Marketing
Premises expenses
Insurance
Office expenses
Sundry expenses
Loss on disposal of tangible fixed assets
Professional fees
Service delivery costs
Return of unspent funding
Total 2024		 Activities
2025
£
1,156,716
2,081
5,827
39,230
6,986
66,075
4,857
-
24,320
668,898
-
1,974,990
1,756,091		 Total
funds
2025
£
1,156,716
2,081
5,827
39,230
6,986
66,075
4,857
-
24,320
668,898
-
1,974,990
1,756,091		 Total
funds
2024
£
1,093,726
3,635
5,735
34,419
6,416
75,030
5,241
1,565
18,049
487,607
24,668
1,756,091

Page 27

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

7. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Auditors' remuneration
Total 2024
Analysis of grants
Grants payable
Total 2024		 Activities
2025
£
54,431
8,000
62,431
56,423
Grants to
Individuals
2025
£
36,872
27,712		 Total
funds
2025
£
54,431
8,000
62,431
56,423
Total
funds
2025
£
36,872
27,712		 Total
funds
2024
£
49,183
7,240
56,423
Total
funds
2024
£
27,712

8. Analysis of grants

Page 28

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

9. Staff costs

Wages and salaries
Social security costs
Pension costs		 2025
£
1,099,089
87,988
24,070
1,211,147		 2024
£
1,039,292
84,376
19,241
1,142,909

The average number of persons employed by the Charity during the year was as follows:

2025 2024
No. No.
45 42

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2025 2024
No. No.
In the band £60,001 - £70,000 1 1

During the year the Charity's key senior management personnel received remuneration and benefits, including employer's national insurance contributions, amounting to £131,610 (2024: £139,595).

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 March 2025, no expenses were reimbursed or paid directly to any Trustee (2024: £61 to 1 Trustee).

Page 29

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

11.
Tangible fixed assets
Cost or valuation
At 1 April 2024
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
12.
Debtors
Due within one year
Trade debtors
Security deposits
Prepayments and accrued income
13.
Current asset investments
Unlisted investments (liquid)		 2025
£
177,588
3,865
11,262
192,715
2025
£
989,319		 Fixtures and
fittings
£
14,539
14,539
12,458
2,081
14,539
-
2,081
2024
£
15,835
3,413
49,017
68,265
2024
£
1,227,980

Page 30

Carers' Support East Kent

(A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

14. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals		 2025
£
23,457
73,246
-
157,242
253,945		 2024
£
52,325
81,049
24,668
297,034
455,076

Page 31

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

15. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Fixed Asset Fund
Carer Health & Wellbeing
General funds
Unrestricted Funds
Total Unrestricted funds
Restricted funds
Grants to Individuals
Time for Me
Other Immaterial Restricted
Funds
Employment and Support
Grants
Carer Money Matters
Parent Carer Service
SEK Health Equalities
Community Fund
Total of funds		 Balance at 1
April 2024
£
2,081
360,736
362,817
754,414
1,117,231
Balance at 1
April 2024
£
4,676
18,511
8,788
-
-
-
-
31,975
1,149,206		 Income
£
-
-
-
1,937,744
1,937,744
Income
£
28,971
4,625
25,612
653
50,000
20,000
9,904
139,765
2,077,509		 Expenditure
£
-
(42,499)
(42,499)
(1,902,006)
(1,944,505)
Expenditure
£
(29,018)
(20,567)
(27,010)
(2,911)
(42,675)
(1,997)
(5,610)
(129,788)
(2,074,293)		 Transfers
in/out
£
(2,081)
-
(2,081)
3,594
1,513
Transfers
in/out
£
(3,771)
-
-
2,258
-
-
-
(1,513)
-		 Balance at
31 March
2025
£
-
318,237
318,237
793,746
1,111,983
Balance at
31 March
2025
£
858
2,569
7,390
-
7,325
18,003
4,294
40,439
1,152,422

Page 32

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

15. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Fixed Asset Fund
Carer Health & Wellbeing
General funds
Unrestricted Funds
Total Unrestricted funds
Restricted funds
Grants to Individuals
Time for Me
Employment and Support
Grants
Other Immaterial Restricted
Funds
Total of funds		 Balance at
1 April 2023
£
7,281
397,234
404,515
744,833
1,149,348
Balance at
1 April 2023
£
4,629
3,569
-
4,844
13,042
1,162,390		 Income
£
-
-
-
1,721,894
1,721,894
Income
£
28,324
22,500
11,717
42,607
105,148
1,827,042		 Expenditure
£
(3,635)
(36,498)
(40,133)
(1,713,739)
(1,753,872)
Expenditure
£
(27,712)
(7,558)
(13,678)
(37,406)
(86,354)
(1,840,226)		 Transfers
in/out
£
(1,565)
-
(1,565)
1,426
(139)
Transfers
in/out
£
(565)
-
1,961
(1,257)
139
-		 Balance at
31 March
2024
£
2,081
360,736
362,817
754,414
1,117,231
Balance at
31 March
2024
£
4,676
18,511
-
8,788
31,975
1,149,206

Page 33

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

15. Statement of funds (continued)

Designated funds

Fixed asset fund - the fixed asset designated fund reflects the net book value of fixed assets and is updated annually.

Carer Health and Wellbeing - Funding for activity to promote and support Carer’s health and wellbeing including practical support where a Carers' health and wellbeing is impacted by their caring role.

Restricted funds

Grants to Individuals - CSEK applies for grants to assist individual Carers where a need presents. Grants are provided for a specific purpose and paid either directly to the Carer for this purpose or in some cases are used to directly purchase the item/service identified in the grant application for the Carer.

Time for Me – funds to provide breaks, activities and replacement care for Carers. The grants included: Carers' Trust Carer Respite Support and Development Fund, The Lawson Trust, Kent Community Foundation Grassroots Carers, CSEK’s Time for Me Fund 20th anniversary appeal; the Chapman Charitable Trust, D'Oyly Carte Charitable Trust, and the Colyer-Fergusson Charitable Trust. The funds were spent on activity provision, replacement care and staff support costs.

Employment and Support Grants - Government funds to provide support for employees. The grants included Access to Work, government grants to provide additional support for employees who have a health condition or disability. Funds were spent on equipment and training.

Parent Carer Service - A new two-year pilot programme funded by Colyer-Fergusson Charitable Trust for Parent Carers to increase knowledge, build resilience and reduce the impact of caring on East Kent families. Funds were spent on staff costs and project running costs and the project continues into 2025/2026.

Carer Money Matters - The Carer Money Matters programme is a national fuel poverty alleviation programme developed by the Carers Trust. The programme helps alleviate the financial pressures facing unpaid carers through energy safeguarding, energy efficiency advice and financial resilience support. CSEK are a local delivery partner for the programme and the funding is part of the Vulnerability and Carbon Monoxide Allowance (VCMA) from the UK's four Gas Distribution Networks. Funds were spent on staff costs and project running costs and the project continues into 2025/2026.

SEK Health Equalities Community Fund - Funding from Social Enterprise Kent's Health Equalities Community Fund to improve the health and wellbeing of Carers from underrepresented communities in Mid-Kent. Funds were spent on staff costs and project running costs and the project concludes in 2025/2026.

Other Immaterial Restricted Funds – a range of restricted grants to provide support consistent with the charity’s objects.

Page 34

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

16. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
April 2024
£
362,817
754,414
31,975
1,149,206
Balance at
1 April 2023
£
404,515
744,833
13,042
1,162,390		 Income
£
-
1,937,744
139,765
2,077,509
Income
£
-
1,721,894
105,148
1,827,042		 Expenditure
£
(42,499)
(1,902,006)
(129,788)
(2,074,293)
Expenditure
£
(40,133)
(1,713,739)
(86,354)
(1,840,226)		 Transfers
in/out
£
(2,081)
3,594
(1,513)
-
Transfers
in/out
£
(1,565)
1,426
139
-		 Balance at
31 March
2025
£
318,237
793,746
40,439
1,152,422
Balance at
31 March
2024
£
362,817
754,414
31,975
Summary of funds - prior year
Designated funds
General funds
Restricted funds
1,149,206

Page 35

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Current assets
1,365,928
Creditors due within one year
(253,945)
Total
1,111,983
Analysis of net assets between funds - prior year
Unrestricted
funds
2024
£
Tangible fixed assets
2,081
Current assets
1,570,226
Creditors due within one year
(455,076)
Total
1,117,231		 Restricted
funds
2025
£
40,439
-
40,439
Restricted
funds
2024
£
-
31,975
-
31,975		 Total
funds
2025
£
1,406,367
(253,945)
1,152,422
Total
funds
2024
£
2,081
1,602,201
(455,076)
1,149,206

Page 36

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

18. Reconciliation of net movement in funds to net cash flow from operating activities

Net income/expenditure for the year (as per Statement
Activities)
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Loss on the disposal of tangible fixed assets
Increase in debtors
(Decrease)/Increase in creditors
Net cash provided by/(used in) operating activities
19.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
20.
Analysis of changes in net debt
Cash at bank and in hand
Short-term cash deposits		 of Financial
At 1 April
2024
£
305,956
1,227,980
1,533,936		 2025
£
3,216
2,081
(50,843)
-
(124,450)
(201,131)
(371,127)
2025
£
1,213,652
1,213,652
Cash flows
£
(81,623)
(238,661)
(320,284)		 2024
£
(13,184)
3,635
(41,981)
1,565
(45,546)
325,862
230,351
2024
£
1,533,936
1,533,936
At 31 March
2025
£
224,333
989,319
1,213,652

Page 37

Carers' Support East Kent (A company limited by guarantee)

Notes to the financial statements for the year ended 31 March 2025

21. Pension commitments

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £24,070 (2024: £19,241) in the financial year. There were no contributions payable at the year end (2024: £NIL).

22. Operating lease commitments

At 31 March 2025 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2025
£
40,203
98,000
138,203		 2024
£
34,125
-
34,125

23. Related party transactions

The Charity has not entered into any related party transactions (2024: £Nil) and has no balances outstanding with any related parties at the Balance sheet date (2024: £Nil).

Page 38