## **LegaCare (UK) Limited** Company Registration No.: 07287062 Charity Registration No.: 1140040 ## **ANNUAL REPORT** ## **AND** ## **UNAUDITED FINANCIAL STATEMENT** FOR THE YEAR ENDED 30 NOVEMBER 2025 ‘Clarity, care and legal support - when it matters most’ **Legacare (UK) Limited** ## **Trustees’ Annual Report** ## **For the period ended 30 November 2025** ## **1. Structure, Governance and Management** LegaCare is a charitable company limited by guarantee, governed by its Memorandum and Articles of Association. The Trustees are responsible for setting the strategic direction of the charity, overseeing its financial management, and ensuring that it operates in furtherance of its charitable objectives and in accordance with all applicable legal and regulatory requirements. The Board meets regularly to review operational activity, financial performance, risk, and future planning. Day-to-day operations are delegated where appropriate; however, the Trustees retain overall responsibility for governance, strategy, and financial control. ## **2. Objectives and Activities** LegaCare was established in 2011 to provide specialist legal advice and ongoing support to individuals affected by life-threatening or life-limiting illness. Over time, the charity’s understanding of its beneficiaries has evolved significantly. While it was initially assumed that financial hardship existed prior to diagnosis, experience has demonstrated that serious illness is often a key driver of financial instability. Many individuals supported by LegaCare experience a sudden loss of income, leading to housing insecurity, insurance disputes, complex pension issues, and reliance on inconsistent benefits systems. These challenges can quickly overwhelm individuals already coping with serious illness. LegaCare has therefore developed a specialist focus on addressing the intersection between health, financial vulnerability, and legal need. LegaCare is now recognised as a specialist charity supporting critically ill individuals who are unable to access legal advice at a time when they need it most. Over the past 15 years, LegaCare has: - Supported nearly 8,000 individuals - Worked alongside NHS teams, hospices, care homes and charities across the North East - Focused primarily on palliative and terminally ill patients (approximately 85% of those supported) 1 **Legacare (UK) Limited** ## **Trustees’ Annual Report** ## **For the period ended 30 November 2025** The charity provides advice across a wide range of issues, including: - Housing security - Benefits and financial entitlements - Insurance claims - Employment disputes - Pensions and financial protection - Family and relationship matters - Wills and Lasting Powers of Attorney - Post-death matters Through this work, LegaCare has developed deep expertise in the relationship between illness, poverty and legal vulnerability. The charity operates at the intersection of law, medicine, finance and social care, adapting its services to meet the individual needs of each client. Below are examples of how diverse our support is: ## **Jenny’s Story – Protecting a Child’s future** ## ‘ _I just want my little boy protected’_ Jenny was 27 when she was referred to LegaCare. She was living with a terminal diagnosis and was determined to make plans to protect her two-year-old son. During her meeting with a LegaCare solicitor, Jenny explained that she wanted to make a will and explore whether she could appoint her parents as guardians for her son. Although her partner was named on the birth certificate and therefore held parental responsibility, Jenny did not feel he was someone she could trust to care for their child. When gently asked to explain her concerns, Jenny disclosed that her partner was controlling and abusive. She described being pressured into sexual activity, even while she was undergoing treatment and feeling extremely unwell. Our solicitor supported Jenny with sensitivity and care, explaining that what she had experienced was abuse, and that, if she wished, LegaCare could help her report this to the police. This step could also strengthen the case for her parents to seek care arrangements for her son in the future. Jenny was overwhelmed but relieved to know she had support. 2 **Legacare (UK) Limited** ## **Trustees’ Annual Report** ## **For the period ended 30 November 2025** LegaCare acted quickly to put Jenny’s will in place, formally documenting her wishes and appointing her parents as guardians. We then worked closely with the police, supporting Jenny throughout the investigation and ensuring she was never navigating the process alone. Following Jenny’s death, LegaCare continued to stand alongside her family. We supported her parents in making a guardianship application, helping to give effect to Jenny’s wishes and to secure a safe and stable future for her son. ## **Eric’s Story – Protecting the Most Vulnerable** ## **‘** _I don’t want to die alone, but I have nobody’_ Eric, aged 62 was referred to LegaCare to make a will. Living alone without close family or friends. His primary concern was ensuring his beloved cat would be cared for after his death. During the meeting, it became clear that Eric had no one to arrange his funeral or manage his affairs. In his vulnerability, he wanted to give his debit card to the solicitor to check whether he had sufficient funds - an example of the level of trust and risk many people in his position face. LegaCare stepped in to provide holistic support. When drafting his will, he disclosed that ‘I don’t want to die alone, but I have nobody’. The solicitor assured Eric that he definitely would not die alone. Alongside drafting his will, we helped Eric plan his funeral in detail, including choosing flowers, his music and liaising with the hospital chaplain and Eric for words about his life. It is difficult to put into words the difference this made to his last few days of life – other than him saying he felt ‘so at peace and ready’. After Eric’s death, LegaCare ensured his wishes were honoured. His funeral was attended by those who had cared for him - including the Ward sister, the hospital chaplain, and his LegaCare solicitor. After his service, his beautiful wreath was placed on his mother’s grave, and his cat was adopted by a specialist palliative care nurse. Through compassionate, practical support, LegaCare ensured Eric was not alone and that his life, and wishes, were treated with dignity to the end. ## **Audrey’s Story – Securing a Family’s Future** ‘ _If I pop my clogs tomorrow, I’ll die happy’_ 3 ## **Legacare (UK) Limited** ## **Trustees’ Annual Report** ## **For the period ended 30 November 2025** Audrey, aged 54, was referred to LegaCare by a palliative care nurse to make a will. She had four children, including a youngest daughter from a short relationship. Her immediate concern was ensuring that her daughter would be properly cared for, as her other children’s father did not wish to adopt her. LegaCare supported Audrey in exploring guardianship options and worked with social services to progress appropriate arrangements, ensuring her will reflected these plans. During the process of taking instructions, Audrey mentioned a deferred pension from a former employer. LegaCare made enquiries on her behalf and discovered that the pension had been overlooked following a TUPE transfer, with her details having “slipped through the net.” As a result, Audrey received £110,000 that she was unaware she was entitled to. This transformed her ability to plan for her children. LegaCare amended her will to include a trust structure, enabling funds to be managed responsibly for their benefit throughout childhood. Audrey also prepared a detailed letter of wishes, setting out what mattered most to her in how her children should be supported and raised. After signing her final will, Audrey said: _“If I pop my clogs tomorrow, I’ll die happy.”_ She had the comfort of knowing that her children would not only be cared for, but financially secure in the years ahead. ## **Lance – Planning for Security and Choice at the End of Life** ## _‘This is exactly what I need’_ Lance, aged 46, was referred to LegaCare by his hospice. The social worker explained that, rather than referring patients to private practice, the hospice worked in trusted partnership with LegaCare. Lance welcomed this approach and offered to make a donation equivalent to private fees, recognising the value of supporting a service that others in his position rely upon. With a very short life expectancy, Lance initially believed he needed a simple will, leaving everything to his wife, Aida, and then to their t three young daughters. However, during his appointment, it quickly became clear that his circumstances were far more complex. Lance owned his home, remained in employment with a substantial income, held two life insurance policies with a combined value of over £800,000, and had a pension pot of approximately £350,000. 4 ## **Legacare (UK) Limited** ## **Trustees’ Annual Report** ## **For the period ended 30 November 2025** Rather than a straightforward will, Lance needed urgent, joined-up support. He was unaware that he could access terminal illness benefits from his life policies and had not explored how his pension could support him during his lifetime. His priority was clear: he wanted to return home and fund the care and services that would give him the best possible quality of life, while ensuring longterm financial security for Aida and their children. LegaCare advised on the legal aspects of his situation and, recognising the need for specialist financial input, arranged a coordinated meeting with a trusted financial adviser. This brought together Lance, Aida, the solicitor and the adviser in a tripartite discussion, enabling a clear and practical plan to be put in place. Lance described this as “exactly what I need” - a joined-up approach that gave him clarity and control at a critical time. Following this, LegaCare progressed his will and also prepared Aida’s will, ensuring their wishes aligned with the financial arrangements made. Through early intervention and trusted partnership, Lance was able to access the support he needed during his lifetime, while safeguarding financial security for his family in the years ahead. ## **3. Achievements and Performance** During the reporting period, the number of individuals directly supported by the charity reduced. This did not reflect a reduction in demand, but rather a strategic shift in response to increased external engagement and recognition. In 2025, LegaCare’s Founder and Chief Executive, Meg Kirby, was awarded an MBE for services to law and vulnerable people, alongside a Lifetime Achievement Award from the life and disability insurance sector in recognition of her work on financial resilience and advocacy for individuals excluded from financial systems. These awards significantly increased engagement with external organisations, including the NHS, the Financial Conduct Authority, the Association of British Insurers, and life and disability insurance providers. As a result, LegaCare allocated resources to sharing insights and influencing systemic change, particularly in relation to serious vulnerability arising from fe-threatening or life-limiting illness. 5 **Legacare (UK) Limited** ## **Trustees’ Annual Report** ## **For the period ended 30 November 2025** During the year, LegaCare was awarded grant funding by Macmillan Cancer Support for a project focused on dementia-friendly cancer care and improving consistency and best practice in shared decision-making within cancer services. The project is scheduled to commence on 1 July 2026 and its findings are expected to have wider relevance across health and social care settings. Through LegaCare’s work with palliative care clinicians, the charity has identified that some patients are admitted to accident and emergency departments in circumstances where earlier advance care planning may have supported more appropriate care arrangements. This issue can be particularly significant for people living with both dementia and cancer, who may experience additional barriers in communicating their wishes and may be at increased risk of crisis admissions where their preferences have not been documented. The project will therefore seek to support improved approaches to advance care planning, dementia-friendly communication and shared decisionmaking, helping patients to better understand and participate in decisions about the care and treatment they receive, including where that care is provided. ## **Impact and Outcomes** While direct service numbers reduced during the year, Trustees have considered the broader impact achieved through LegaCare’s strategic activity. Outcomes during the period include: - Increased recognition of financial vulnerability linked to serious illness across regulatory and industry bodies - Greater awareness of the role of early legal intervention in preventing financial crisis - Strengthened relationships with key stakeholders, creating pathways for future funded programmes - Contribution to national conversations around vulnerability, inclusion and financial resilience Trustees consider that this work has the potential to extend LegaCare’s impact beyond individual beneficiaries towards systemic change across sectors. ## **Strategic Development Areas** ## **A. Raising Awareness and Enabling Early Intervention** The charity has continued to highlight how timely legal interventions—such as drafting Wills and establishing Lasting Powers of Attorney—can significantly improve financial resilience for individuals and their families. 6 **Legacare (UK) Limited** ## **Trustees’ Annual Report** ## **For the period ended 30 November 2025** ## **B. Developing a Preventative Financial Resilience Model** Serious illness frequently leads to financial instability, including: - Loss of income - Increased living costs - Risk of eviction or repossession - Complex financial disputes - Reduced ability to navigate systems LegaCare is exploring the development of a preventative model embedded within healthcare settings, enabling earlier identification of legal and financial issues. This includes plans to deliver training and masterclasses for health and social care professionals to: - Identify early signs of vulnerability - Recognise legal and financial risk factors - Refer individuals for specialist support at an earlier stage ## **C. Building Strategic Collaborations** The charity has continued to explore partnerships with regulators, funders, insurers and healthcare providers to strengthen financial resilience for people living with serious illness. Trustees consider this work to be central to achieving long-term systemic change, despite its temporary impact on direct service delivery. ## **4. Financial Review** The Trustees have continued to closely monitor the financial position of the charity. For the year ended 30 November 2025, LegaCare reported: - Total income of £260,250 - Total expenditure of £191,470 - Net movement in funds of £68,780 This resulted in unrestricted funds of £29,518 at the year end. 7 **Legacare (UK) Limited** ## **Trustees’ Annual Report** ## **For the period ended 30 November 2025** The charity was grateful to receive a number of legacies during the year, which contributed positively to its financial position. ## **5. Reserves Policy** The Trustees recognise the importance of maintaining an appropriate level of reserves to ensure the charity’s ongoing financial stability and ability to respond to unforeseen circumstances. LegaCare’s policy is to hold sufficient unrestricted reserves to: - Manage short-term income volatility - Meet contractual and operational commitments - Provide a buffer against unexpected expenditure - Enable orderly wind-down of activities if required At the year end, unrestricted reserves stood at £29,518. While this represents progress compared to prior periods, Trustees recognise that reserves remain below an ideal level for a charity of this nature. The Trustees will therefore continue to prioritise: - Strengthening unrestricted income streams - Building a more sustainable funding base - Increasing reserves over time Reserves are reviewed regularly as part of the Trustees’ financial oversight. ## **6. Going Concern** The Trustees have considered the charity’s financial position, forecasts, and principal risks in assessing its ability to continue as a going concern. They note that the financial position has improved compared with the prior year. Trustees continue to review financial forecasts, cash flow projections and funding opportunities regularly and are committed to taking timely action where necessary. 8 **Legacare (UK) Limited** ## **Trustees’ Annual Report** ## **For the period ended 30 November 2025** On this basis, the Trustees consider it appropriate to prepare the financial statements on a going concern basis. ## **7. Principal Risks and Uncertainties** The Trustees have identified the following principal risks: ## **Financial Sustainability Risk** Arising from limited unrestricted reserves and reliance on external funding. _Mitigation:_ Close financial monitoring, prudent cost management, and active diversification of income streams. ## **Operational and Reputational Risk** Linked to increased competition for funding within the charity sector. _Mitigation:_ Clear communication of strategic priorities, transparency, and continued alignment with the charity’s core purpose. ## **Capacity Risk** Resulting from increased demand for LegaCare’s expertise alongside limited organisational resources. _Mitigation:_ Prioritisation of activities and focus on initiatives that support long-term sustainability. The Trustees review risks regularly and are satisfied that appropriate controls are in place. ## **8. Plans for Future Periods** The Trustees’ priorities for the forthcoming period are focused on consolidating the strategic developments achieved during 2025 and translating these into sustainable impact. Key priorities include: - Converting engagement with the financial, insurance and healthcare sectors into funded, scalable programmes - Strengthening financial resilience, including increasing unrestricted reserves - Expanding direct support to patients and families as resources allow - Commencing the Macmillan Cancer Support-funded project on 1 July 2026, focused on dementia-friendly cancer care, advance care planning and improved shared decisionmaking within cancer services 9 Legacare {UKI Limited Truste88'.Annual Roport For the perlod tnded 30 Novomber 2025 Developing 8nd piloting a preventatNe tinancial resilience modelwr**Income from:**
Donations and legacies
**2**
Other income
**Total income**
**Expenditure on:**
Charitable activities
**3**
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Fund balance at 30 November 2025**|**Unrestricted**
**funds**
**2025**
£
194,832
65,418
**260,250**
191,470
**191,470**
**68,780**|Unrestricted
funds
2024
£
211,572
_-_
**211,572**| |---|---|---| |||203,203| |||**203,203**| |||| |||**8,369**| ||(39,262)
68,780
**29,518**|(47,631)
8,369| |||**(39,262)**| The statement of financial activities includes all gains and losses recognised in the year and therefore a statement of comprehensive income has not been prepared. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 2 LEGACARE IUKI LIMITED BALANCE SHEET FOR niE YEAR ENDEO 30 IIOVEIIBER 2025 Curr•Tht4M• ¥h￿bank￿th￿ 16.476 .1￿7 32AJ3 ¢rId￿r0.. •*y•w Tow n•l••M IJ•.2U) JM• 20.318 Tot•1 N￿•. D*• Ok>l61 | 2 ## **LEGACARE (UK) LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS** ## _**FOR THE YEAR ENDED 30 NOVEMBER**_ **2025** ## **1 Accounting policies** ## **Charity information** Legacare (UK) Limited is a private charitable company limited by guarantee incorporated in England and Wales. The registered office is Suite 12 Manor Walks Shopping Centre, Cramlington. Northumberland, NE23 6QW. ## **1.1 Accounting convention** The accounts have been prepared in accordance with the Charites 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 (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The trustees have taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the Monetary amounts in these financial statements are rounded to the nearest pound. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis of accounting in preparing the financial statements. A formal payment arrangement is in place with HMRC, as detailed in note 8. The Trustees are confident that the charitable company has sufficient funds to meet its obligations under this agreement. ## **1.3 Charitable funds.** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. The charity has no restricted funds. ## **1.4 Incoming resources** All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified. with reasonable accuracy. The following specific policies are applied to particular categories of income: voluntary income is received by way of donations and legacies and is included in full in the Statement of Financial Activities when receivable. incoming resources from charitable activities.is recognized as the Charity earns the right to consideration by its, performance of the service. where income is received in advance of performance its recognition is deferred and included in creditors. Where entitlement occurs before income is received the income Is accrued as a debtor. 4 ## **LEGACARE (UK) LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR.ENDED 30NOVEMBER 2025**_ **1 Accounting policies** _**(continued)**_ ## **1.5 Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes irrecoverable VAT, which is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and include the independent examination fees and costs linked to the strategic management of the Charity ## **1.6 Cash and cash equivalents** Cash and cash equivalents include cash in hand and deposits held with banks. ## **1.7 Financial instruments** Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances. are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities are 1nit1ally recognised. at transaction price unless the arrangement constitutes a financing transaction. ## **1.8 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. ## **1.9 Tangible fixed assets** Tangible fixed assets costing £500 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, they are measured at cost less accumulated depreciation and any accumulated impairment losses All costs incurred to bringing a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is provided on the following basis Office equipment - 33% straight line ## **1.10 Retirement benefits** Payments to defined contribution retirement benefit schemes are charged as An expense as they fall due. 5 ## **LEGACARE (UK) LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 NOVEMBER 2025**_ **----- Start of picture text -----**
2 Income from donations and legacies
2025 2024
£ £
Unrestricted funds
Donations and gifts 171,082 123,327
Management Charge 65,418 -
Grants and core activities 23,750 88,245
260,250 211,572
3 Analyses of expenditure by activities
Total funds
Activities directly Support 2025
undertaking costs £
Staff costs 170,520 - 170,520
Other Support costs - 20,950 20,950
Governance costs - - -
170,520 20,950 191,470
Total funds
Activities directly Support 2024
undertaking costs £
Staff costs 174,898 - 174,898
Other Support costs - 28,305 28,305
Governance costs - - -
174,898 28,305 203,203
**----- End of picture text -----**
6 ## **LEGACARE (UK) LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 NOVEMBER 2025**_ ## **4** ## **Trustee** The Trustees received no remuneration or reimbursed expenses in the year which is in accordance with the Charity's governing document. **5** ## **Employees** The average number of employees during the year consisted of: |Solicitors
Admin Staff
Paralegal
**Total**
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2025**
3
2
1
**6**
**2025**
**£**
148,485
16,180
5,855
**170,520**|**2024**
3
2
1
**6**
**2024**
**£**
152,771
14,469
7,658
**174,898**| |---|---|---| There were no employees whose annual emoluments were over £60,000 (2024- Nil). No Trustees received any remuneration or other benefits (2024- Nil). 7 **LEGACARE (UK) LIMITED** **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 NOVEMBER 2025**_ |**6**
**Financial instruments**
Financial Assets
measurement at amortised costs
**7**
**Debtors**
Other debtors
**8**
**Creditors: amount falling due within one year**
Trade creditors
Accruals and deferred income
Pension liability
PAYE
**Creditors: amount falling due after one year**
PAYE|**2025**
**£**
15,476
**2025**
**£**
90,657
**2025**
**£**
1,088
2,500
687
9,880
**14,155**
62,459
**62,459**|**2024**
**£**
5,979
**2024**
**£**
26,454
**2024**
**£**
-
5,408
673
65,614
**71,695**
-
**-**| |---|---|---| The company entered into a formal payment arrangement with HMRC on 10 December 2024. Under the terms of this agreement, repayments of £500 per month are due until 26 February 2041. The arrangement will remain in place provided the company continues to meet its ongoing PAYE liabilities as they fall due. **9 Statement of funds** **----- Start of picture text -----**
Summary of funds - Current year
2025 Income Expenditure 2025
£ £ £ £
General Funds (39,262) 260,250 (191,470) 29,518
Summary of funds - Prior year
2024 Income Expenditure 2024
£ £ £ £
General Funds (47,631) 211,572 (203,203) (39,262)
**----- End of picture text -----**
8 ## **LEGACARE (UK) LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 NOVEMBER 2025**_ ## **10 Analysis of net assets between funds - Current period** |Current assets
Creditors due under one year
Creditors due over one year
**11**
**Analysis of net assets between funds - Prior period**
Current assets
Creditors due under one year|**Unrestricted**
**Funds**
**2025**
**£**
106,132
(14,155)
(62,459)
**29,518**
**Unrestricted**
**Funds**
**2024**
**£**
32,433
(71,695)
**(39,262)**|**Total**
**Funds**
**2025**
**£**
106,132
(14,155)
(62,459)
**29,518**
**Total**
**Funds**
**2024**
**£**
32,433
(71,695)
**(39,262)**| |---|---|---| **12 Pension commitments** The charitable company contributes towards the employee's personal pension schemes. Total contributions payable by the company amounted to £5,855 (2024: £7,658). Contributions outstanding at the year end totalled £687 (2024: £673). ## **13 Client funds** The charity does not hold any client monies. ## **14 Company limited by guarantee** The company is limited by guarantee. At 30 November 2025 there were 4 members each of whom had undertaken to contribute an amount not exceeding £1 in the event of a winding up. The company is under the control of the directors as a body and as such is not controlled by any individual. 9