Charlty R8glstratlon No. 1140242
Company Reglstratlon No. 07394756 (England and Wales)
Preston Bethany Care
Annual Report and Financlal
ststements
For the Year Ended
31 March 2025

PRESTON BETHANY CARE
LEGAL AND ADMINISTRATIVE INFORMATION
Operatlng name
Bethany House
Truytees
Mr M R Abbott
Dr J A McLaren
Secretary
Mr J D Hillman
ome manager
Mrs E Kneale
Charlty number
1140242
Company number
07394756
Reglstèred offic9 address
175 Tower Bridge Road
London
SE1 2AL
Operotlon address
Bethany House
Gamull Lane
Ribblelon
Preston
Lancashi
PR2 6TQ
Auditor
A2ets Audit Servi￿5
Floor 1, Capital House
8 Pittman Court. Pittman Way
Fu￿400d
Preslon
Lancashire
PR2 9ZG
Bankers
HSBC Bank PIC Preston
49a Fishergale
Preston
Lancashire
PR1 8BQ
Kingdom Bank
Ruddinglon Fields Business Park
Mere Way
Ruddinglon
Nottingham
NG11 6JS

PRESTON BETHANY CARE
LEGAL AND ADMINISTRATIVE INFORMATION
Furness Buildlng Society
51 55 Duke Street
Barrow in Furnes6
Cumbri•
LA14 1RT
Virgin Money
Jubilee House
Gosforth
Newcastle upon Tyne
NE3 4PL
Unity Trust Bank
Four Brindley Pla¢•
Bimiingham
B12JB
The Charty Bank Ltd
Fosse House 182 High Street
Tonbridge
TN91BE
Cumberland Building Society
90 Fishergate
Preston
Lancashire
PR1 2NJ
SollcFtors
Napthens Solicitors
7 Winckley Squafe
Preston
Lan¢ashire
PR1 3JD

PRESTON BETHANY CARE
CONTENTS
Page
Trustees, report
Statement of trustees. responsibilities
Independent auditor's rerh)rt
Stslemenl of financial activities
10
Balance sheet
11
Slalement of cash flows
12
Notes lo the financial statements

PRESTON BETHANY CARE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Iru5tees present their annual report and finaneial slalements for the year ended 31 March 2025
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial staternenls and comply with the charity's Memorandum ol Association. the Companies Act 2006 and
"Accounting and Reporting by Charities Statement of Recommended Pracliee applicable to charities preparing their
a￿OuntS in accordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 leffective 1 January 20191
Objectives and actlvltles
Preston Bethany Care IPBCI is entirely operated by volunteer direclofltrustees who piovide oversight ol the
charitable and company ￿qUIrementS for the operation of Bethany House residential care home. The directorl
trustees also aim lo widen the reach and care provided to the elderly within the local Christian communty.
Bethany House is a c¢)mprehensively equippeé residential cère home for the elderfy, staffed entirely by professional
management and eare stsff Bethany House objectives are lo provide care 10 811 residents to a standard of
excellence which embraces fundament81 principles ol Good Care Practice, and that this may be wlnessed and
evaluated through the practice, conduct and control of quality care in the home.
Bethany House is a Christian Home that upholds the pnnciples outlined in the Slalement of Faith of the Evangelical
Alliance. Respe¢t and assistanee are given to enable each resident to follow their faith during thgr time living al
Bethany House and to encourage them to continue living and serving their particular local church.
The home is managed by a general manager together wrth care man8gers and administrative support.
Bethany House staff le8m are supported and professionally trained lo..
provi(5e proaclive person cent￿￿ care for all reS￿entS.
provide personal care which assures all residents and their families of the highest possible quality of life
whilst living in Bethany House.
be flexible, attentively. non4Yiscriminalory, and respecrful of individual resident rights to independence.
privacy. dignity, fulfilment, and the right lo make inforrned choices and to lake risks.
ensure that each resident's needs and values are respected ensure that the ¢are setvice as a whole. is
delivered in aceordance with agreed Contracts for Care and the individual personal care plan.
• manage and deliver a formal programme ol staff planning, selection. recruilmenl, tiaining, personal
development and rostering. to enable resident's care needs lo be fully rnet
manage the care service efficiently and effectively to make best use of resources ar￿ to maximise value
for money for the residents.
ensure that all residents and their families receive wrillen information on the Bethany House procedures
for handling complaints. comments and compliments. and how to use it.

PRESTON BETHANY CARE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
• ensure that Bethany House provides a secure, relaxed. and homely environment in which individual ￿re.
well-being and comfort are of prime importance.
preserve and maintsin the dignty, individuality and privacy of all residents within a warm and caring
atmosphere, they are sen511ive lo residents, ever changing need5. Such needs may be medical I
therapeulie Ifor physical and mentsl welfare). cultural, psychological. spiritual. emotional and social, and
residents are encouraged lo participate In the development ol their Individualised care plans in which the
Involvefflenl ol family and friends may be appropr18te and is greatly valued
lo provide programmes of activities designed to encourage menlal alertness. self-esleem. and social
interactlon with other residents, and with recogni110n of the core value5 of Care. which are fundamental lo
the philosophy of Preslon Bethany Care and delivered through Bethany House.
The above objectives are achieved by..
ensuring that all stsff are appropriately trained and qualified lo deliver the highest stsndards of care
delivering a conlinuDUS Staff-training programme which ensure that these high standards are maintained In
line with the lalesl initiatives and developments in care practices a5 may be laid down in appropriate
legislation.
staff working towards PBC ané Bethany House on-going objectives.
the Integration of efficient administrative practices with first class standards ol care in accordance with the
requirements for registration with the Care Quality Commission and appropriate supplementary
regulations
The direclorsllrustees aim lo provide sufficient resources to ensure the Bethany House staff team..
are provided with competitive remuneration package5
are provided with the appropriate equipment and materials to fulfil their roles
are provided with high quality training
work in pleasant, safe working conditions
maintain or improve on the CQC Good Inspection rating
support Lancashire County Council by, providing affordable residential care for elderfy residents from the
local community
The diTe¢lorltrustee5 recognise the importance that the staff team fulfil in terms of delivering high quality resident
care. In recognition ol the staff roles the direclorrtrustees are continually reviewing and improving the environment
and condilions In OTder to enhance staff engagement and satisfaction
Fundamental Etho$ of PBC
PBC'S fundamental ethos are that residents who live in Bethany House should be able lo do so in aceordance with
the P8C's Statement of Values which include the following key requirements, lo.
uphold the principles OLrtlined in the Stslement of Faith of the Evangelical Alliance.
maintain residents, rights with specific focus on helping them to maintain their privacy ancl dKJnily.
support residents to maintsin their independence within a secure Safe environment
provide resident care In accordance PBG 'ctsre values of care" lo help residents live fulfilled lives,
The directorltrustees recognise the significance and value of Charity Commission Icc) guidance and they aim to
incorporate CC guidance and recommendations wrthin their oversight roles.

PRESTON BETHANY CARE
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Publlc benefit
PBC recognise the Importance ol providing benefits to the Communities that the charity serve5. Gvidance provided
by the Charity Commission specifically identifies requirements lo provide public benefit" PBC fulfils this Public
Benefit dirty via a number of concuirenl initiatives, including
financially supporting a number ol local authority residents who would not normally be able lo affDrd the
fee5 al Belhany House PBC delivers this via their fee "lop up" funding which is used lo make up the
shortfall in funding between the Local Authority funding and the accommodation fees.
providing good quality work for local community staff.
The cur￿n1 directorsltruslees (like their predecessors) recognise that".
the original costs of building Bethany HoLtse were largely mel by gifts received via Preston Bethany Trust,
thus redueing operating costs be¢avse there were no repayment or interest Costs.
their on-going voluntary work enables public benefit lo Continue. whilst maintsining competitive rates fof
the care provided
Bethany House residents benefit significantly from the reduced oper81ional Costs ol Bethany House. There
is an insatiable need for local authority care, so the directorllruslees try lo avoid cre81ing 'restyJenl quot8S
which could be perceived as benefitting either priv*e funding or local authority funded residents.
Achlevements and performance
Directorsltrustees are pleased lo have been able lo Continue lo maintain PBC financial stability
Continue to maintain and enhance Bethany Housè, lo provide a homely welcoming environment lor
residents. staff and residents families
Fulfi￿ the aims and objectives in the statement of purpose and consolidate the developments from
preceding years and to maintain business slabilily.
Consolidate PBC current position and develop vision and strategy.
Continue to raise the profile ol the charity In the Christian community and develop links with local churches
Continue to improve the physical environment of Bethany House.
Strengthen the Christian profile DI the organisalion and further develop pastoral care
PBC Oble¢llves for 2025126
Continue to strengthen the charity board of directors to establish a team of individuals who will..
Continue lo maintain PBC financial stability.
Continue to maintain and enhance Bethany House, to provide a homely welcoming environment fty
residents. staff and residents families.
Fulfil the aims and objectives in the statement ol purpose and consolidate the developments from
preceding years and lo maintain business stability.
Consolidate PBC Current position and develop vision and strategy
Continue lo r81se the profile of the charity in the Christian community and develop links with local Churches.
Continue lo improve the physical environment of Bethany House.
Strengthen the Christian profile of the organisalion and further develop pastoral eare.
Embell into The Pilgrims Friend policies and processe$
Financial revlew
The accompanying accounts show a surplus for the year of £88.413. This surplus Is due lo occupancy Levels in the
year boosting IncoTne
The attached accounts show the curyenl slate of the finances which the trustees consider lo be so￿d. The trustees
are satisfied that the asset5 of the charity are available and adequate lo fulfil the obligations of the Charity. They a
also satssfied that the aceounls comply with curienl slalulory requirements and with the Memorandum and Articles
of Ass¢xialion

PRESTON BETHANY CARE
TRUSTEES, REPORT IINCLUDING DIRECTORS. REPORT) (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
Reser49s pollcy
In accordance with guidelines issued by the Charity Commission the level of reserves Is considered and reviewed at
regular intervals by the trustees The Iruslees have previously adopted a policy whereby the unreslrided funds not
committed OT Invested in tangible fixed assets held by the charity, should be broadly equivalent lo 12 months ol
expenditure. This level of reserves has been sel because ol the unknown Impact on future years of COVID-19 and
inftation. For the current year this would be in the region of £1.100,000 and the current free reserves of the charity
are £1,137.260 (Note 161.
Under the Memorandum and Articles of Association, the charity has the power to invest any surplus liquid funds as
the directorsllruslees see fil. The charily has had a policy of keeping such lunds In short 8nd medium term deposts
which allows the chanty lo access the funds rapidly.
Risk Review
The directorsltruslees recognise the crucial role that they fulfil in minimising risks lo the charity and the community
they serve.
The directorllrustees used the Charity Commission ICC) guidance lo Continue with their nsk mitigation of P8C risks..
The review identified a vanety of risks and the associated mrtigalions. the most Slgnificanl findinglconclusions are
sumnarised below..
The director trustees rewgnise that COVID-19 presented a lower risk to the charity
The global Impacts, especially following Russia's invasion of Ukraine in February 2022, and the Palestinian
attacks In Israel during October 2023.
The review did not Identify any major issues which were nol already being mitigated. bul the review diij
highlight some opportunities lo improve processes and these are being progressed as required.
Wnere new specific risks were identified Ihese are be mitigated as required below
Identification and mitigation of major risk5'.
Closure ol Bethany House following a fire or other major trauma This risk Is incredibly diificull lo plan Ihe
precise mitigation measure required, but it is envisaged that the Insurance policy is Sufficient lo provide
some confidence that appropriate alternative accommodation will be provided as required.
Closure of the home by external bodies The direclorllrustee5 closely monitor how Bethany House is
perfotming via a number o13rd party registration bodies. These provide the direetorllruslees with some
ongoing assurance that the current Care Quality Commission requirements are being fulfilled.
Loss of computer helll data - cornputer data Is backed up constantly using an online backup service
Loss of income due to falling occupancy The directorltruslees closely monitor occupancy levels (generally
in excess of 950AI, this helps them lo plan budgets. 5tsffing levels and fLrture developments.
structure, governance and managoment
The organisation is a charitable company limited by guarantee. incorporated on 2nd October 2010 and registered as
a charity in February 2011 The company was established under a Memorandum of Association which established
the objects and powers of the ch8nlable cornpany and Is governed under ils articles of association In the event of
the company being wound up. members are required lo contribute an amount nol exceeding £10.
The eompany was formed lo tske the assets and responsibilty lor rnanagemenl ol the residential care home
Bethany House. This was previously operated for many years by Preston Bethany Trust, a charity founded in March
1981. On 1 sl April 2011 the assets and responsibility for management of Bethany House was transferred from
Preston Bethany Trust to Preston Bethany Care. antl subsequently Preston Bethany Trust was removed from the
Charity Commission register of charities.

PRESTON BETHANY CARE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Iruslees who served during Ihe year were..
Ms J Kay Ichaiiporsonl
MrA Wtighl
Mr S Henderson (Treasurer)
Dr. P Johns
Miss S Eiheringion
Mr M R Abboll
Dr J A McLaren
(Resigned 1 April 2025)
(Resigned 1 April 20251
IResigned l April 20251
(Resigned l April 20251
(Resigned 1 April 20251
(Appointed 1 April 20251
(Appointed 1 Apfil 20251
Subsequent events
On 1st Apiil 2025 Preston Bethany Care joined The Pilgrims Friend Group as a l(X)°k subsldiary of The Pilgrims
Friend Group.
Appointment of Tru$tèes
On 1st April 2025 Preslon Bethany Care i￿ned The Pilgrims Friend Gioup Ès a 100% subsidiary ol The Pilgrims
Frrend Group. Al this poinl Mr M R Abbolt 2nd Dr J A Mclaién, both trustees of The ￿'19¥1m$ Friend Group joined
the Btsard.
The d)aiity by ordin8ry resolulion anLt wilhoul prioi written consent of Ihe Parent, can appoint a trustee and
delerrnine the rotal￿n in which any addilional directors aTe lo retire. The numbèr of trustees shall not be less Ihan
two and not more Ihbn twelve (unless otherwse de18rmined by ordinary resolulionl.
All Irust?es give Iheir time voluntarily and re￿1ve no benefii from the charily.
Trustee induction and tralnlng
On appointment new IIu51ees are inducted in the workings of the charity. Inforrnalion on the role and responsibilities
of a Ifuslee is given by promsion ol appropriaie Charity Commission infortnalion. All trustees rèceive a DBS check
prior l018king up rèsponsibililies.
Auditor
Azets Audit Services were appointed as auditor lo the company. Going forward. a resolulion will be pui loward
proposing Ihal Xeinadin Audit Limiled be aPPCAnled al a General Meeting.
Dlsclosure of infom)ation to auditor
Each ol the Irustees h85 confirmed that there 15 no infoimalion of which they are aware which Is relevant lo the
audit, but of which the auditor is unaware. They have furfher confirmed that they have t8ken appropiiale sleps to
identify such ielevanl infoiThalion and lo e$lab115h that the auditor Is aware of such information.
The Irusiees, report was approved by the Board ol Trustees.
M R Abbott
Trusiee
Date..
l?. D 7.-..z.oZ.g.....

PRESTON BETHANY CARE
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Iruslees, who are a150 the directors of Preston Bethany Care for the purpose of company law, are resp0nsltr￿e
for preparing the Trustees, Report and the aceounls In accordance with applicable law and United Kingdom
Accounting Stsndards (United Kingdom Generally Accepted Accounting Practscel
Gompany Law require5 the Ifuslees to prepare 8¢counts for each financial year which give a true and fair view ol
the slate ol affairs of the charity and ol the Incoming resources and application of resources. incljding the income
and expenditure, of the tharilable company lor that year
In preparing these accounts. the trustees are required lo..
sele¢t suitablè accounting policies and then apply them eonsislently".
observe the methods and principles in the Charities SORP",
make judgements and estimates that are reasonable and prudent., and
prepare the accounts on the going concern basis unless il is inappropriate lo p￿SuMe that the tharily will continue
in operation
The Iruslees are Tesponsible for keeping adequate accounting records that disclose with reasonable aecufacy al
any lime the financial position of the chanly and enable them lo ensure that the accounts comply with the
Companies Act 2006. They are also responsible lor safeguarding the assets of the charity and hence fof tsking
reasonable steps for the prevention and detection ol fraud and other irregularities.
The Iruslees are responsible lor the maintenance and inlegrily of the charty and financi81 information included on
the charity's websile Legislation in the United Kingdom governing the preparation and dissemination ol financial
slalements may differ from legislation in other jurisdictions.

PRESTON BETHANY CARE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PRESTON BETHANY CARE
Oplnion
We have audited the financial slalemenls of Preston Bethany Care Ilhe 'charity'l for the year ended 31 March 2025
which comprise Ihe statement ol financial activities, the balance sheet. the statement of cash flows and notes lo Ihe
financial statements. Including 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 R&porting standa￿ applicable in the UK and RepublK of Ireland (United
Kingdom Generally Accepted Accounting Praclicel.
In our opinion. Ihe financial slalements..
give a true and fair view of the slate of the charitable company's affairs as at 31 March 2025 and ol Ils
incoming resources and application of resources, including its ineome and expenditure, for the year then
ended.
have been properly prepared in awrdance wilh United Kingdom Generally Accepted Accounting Praclit%,'
and
have been Prepared in accordance with the requiTemenls of the Companies Act 2006.
8asls for oplnlon
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those slandards are further described in the lluditorfs ￿SpOnsIbl1111es for the audil ol
Ihe financi81 slalemenls section ol our report. We are Independent of the charity in accordance with the ethical
requirements that are relev3nl lo our audit of the financial statements in the UK. Including the FRC'S Ethical
Standard, and we have lulfilled our other ethical responsibililies In accordance with these requirement5 We believe
that the audit evidence we have obtained is sufficient and appropnale lo provide a basis for our opinion.
Conclusions relatlng to going ¢on¢em
In auditin9 the financial slaternents, we have concluded that the Irustees, use of the going concem basis of
accounting in the preparation ol the financial statements Is appropriate.
Based on the work we have perfomed, we have not identified any material uncertainlies relating to events or
conditions that. individually or collectively, may cast significant doubt on the charity's ability lo continue as a going
concern foi a period ol at least twelve months from when the financial slalemenls are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect lo goin9 concem are described in the
relevant sections of this report.
Other infomiatlon
The olhei information comprises the inforrllalion included In the annual report other than the finarKial statements
and our auditor's report Ihereon. The Iruslees are responsible for the other Inlomalion contained wlhin the annual
report. Our opinion on the financial slalements doe5 not cover the other information and, except lo the extent
otherwise explicitly ststed in our report, we do not express any form of assurance conclusion thereon. Ouf
responsibility Is lo read the other Information and. in doing so. consider whether the other infomiation is materially
inconsistent with the financial slalemenls or oui knowledge obtained in the course ol the audit. or otherwise 8ppears
to be malenally rnisstaled. If we identify such material inconsistencies or apparent material misstalemenls, we are
required lo determine whether this gives rise lo a material misslalement in the financi81 stslemenls themselves If,
based on the work we have performed, we conclude that there Is a material misslalemenl of thi5 other Inlormalion,
we are required lo report that fact.
We have nothing lo report in this regard.
Oplnlons on other matters pre$¢ribed by the Companles Act 2006
In our opinion, based on the work undertaken in the Course ol our audit..
the information given in the Iruslees. report for the finan¢ial year for which the financial statements are
prepared, which indudes the directors, rep¢)rt prepared for the purposes of company law. is consistent with the
financial stslemenls.. and
the directors, report included within the Iruslees. report has been prepared in accordance with applicable legal
fequirements.

PRESTON BETHANY CARE
INDEPENDENT AUDITOR'S REPORT ICONTINUEDI
TO THE MEMBERS OF PRESTON BETHANY CARE
Matters on which we aro required to report by exceptlon
In the light of the kno¥￿edge and understanding of the charity and ils environment obtained in the course of the
audit. we have not identified material misstatements in the directors, report included wrthin the trustees, report.
We have nothing lo report In respect of the followin9 mallers in relation lo which the Companies Acl 2006 requires
us to report lo you il. in our opinion.
adequate accounting records have not been kept. or returns 8dequate for our audit have not been re¢eived
from branches not visited by us.. or
the financial slalemenls are not In agreement wrth the accounting records and returns., or
certain disclosures of Iruslees, remuneration specified by law are not made." or
we have not received a11 the information and explanations we require lor our audit". or
the trustees were not enlrtled lo prepare the financ181 slalemenls In accordance with the small companies
regime and lake advantage ol the small companies, exemptions in preparing the trustees. report and from the
requirement to prepare a strategic report.
Responsibllitles of trustees
As explained more lully in the statement of Iruslees, responsibilrties. the Iruslees, who are also the direetors ol the
charity for the purpose of company law, are responsible for Ihe preparation of the financial statements and for bein9
satisfied that they give a true and lair view. and for such intemal control as the trustees deterniine is necessary to
enable the preparation of financial slalemenls that are free from material misstalemenl. whether due lo Iraud or
error In preparing the financial stalemenls. the trustees are responsible lor assessing the charity's ability to
continue as a goin9 concern, disclosing, as applicable. mallers related to going concern and usin9 the going
concem basis of accounting unless the Iruslees either intend lo liquidate the Charitable company or lo cease
operations. or have no realistic attemalive bul lo do so.
Audltorfs r8sponsibilities for the audit of the financial statements
Our objectives are lo obtain reason8ble assurance about whether Ihe financial statements as a whok are free from
material rnisslalemenl, whether due lo fraud or error, 8nd lo issue an auditor's report th81 includes our opinion
Reasonable assurance Is a high level ol assurance bul is not a guarantee that an audit conducted in accordance
with ISAS IUKI will always delecl a material miss181ement when Il exists. Misstatements can arise trom fraud or
error and a￿ considered material rf. individually or In the aggregate, they could reasonably be expected lo Influence
the economic decisions ol vsers taken on the basis of these financial sl*emenls.
A further description of our ￿sponSibl11t1eS is available on the Financial Reporting Council's website al https.'Il
www.Irc.org.uklauditotsresponsibilities. This descriplion forms part of our auditor's report.

PRESTON BETHANY CARE
INDEPENDENT AUDITOR'S REPORT ICONTINUED)
TO THE MEMBERS OF PRESTON 8ETHANY CARE
Extent to vthlch the audSt was considered capable of detectlng irregularltles, Including fraud
Irregularitie5, including fraud. are instances of non-ctrmpliance with laws and regulalions. We design procedure5 in
line with our responsibilities, outlined above and on the Finan¢ial Reporbng Council's website. to detect material
misslatemenls in respect of irregularities, including fraud.
We obtain and update our underslanding of the entity, ils activities, ils control environment. and likely future
developments, including In relation to the legal and regulatory framework applicable and how the entity Is complying
with Ihal framework Based on this understanding, we identify and assess the risks ol material rnisslalemenl of the
financial statements, whether due to fraud or error, design and perform aLJdit procedures responsive to those risks,
and obtain audit evidence that is sufficient and appropriate lo provide a basis for Oljf opinion. This includes
consideration of the risk of acts by the enlily Ihal were contrary lo applicable laws and regulations. including fraud.
In response lo the risk of iTregularrties and non-compliance bwth laws and regulations. including fraud. we designed
procedures which Included.
Erouiry of management and those charged with govemance around actual and potential lrtigation and
claims as well as actual. suspeded and alleged fraud..
Reviewing minutes of meetings ol those charged with governance".
Assessing the extent of compliance wrth the laws and regulations considered lo have a direct material
effect on the finaneial slalemenls or the operations of the enlrty through enquiry and inspection.,
Reviewing financial slalement disclosures and testing lo supporting documentation to assess compliance
with applicable laws and regulations",
Performing audit work over the risk of management bias and override of controls, including testing of
journal enliies and other adiuslmenls for appropriateness, evaluat1ng the business rationale of significant
transactions outside Ihe norm81 course of business and reviewing accounting estimates for indicators of
potential bias
Because of the inherent limitations of an audit, there is a risk Ihal we will not delecl all irregularities, induding those
leading lo a material misstalemenl in the financial statements or non-compliance wlh regtjlation. This risk
increases the more that complian¢e with a law or regulation is removed from the events and transactions reflected
In the financial statemen15, as we will be less likely to become aware of instances ol noTrcompliance. The risk of
not deleding a material rnisslatemenl resulting from fraud Is higher than for one resulting from error. 8s fraud may
Involve collusion. forgery, intentional omissions, misrepresenlalions. or the override ol Internal control.
Use of our roport
This report Is m8de solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our au(Jil work has been undertaken so that we might state lo the charilatle company's
members those matters we are required to 51ale to them in an auditor's report and for no other purpose. To the
fullest extent permitted by law. we do not accept or assume re5ponsibilily to anyone other than the charitable
cornpany and the charitable company'$ members as a body, for our audit work. for this report. or for the opinions we
have formed.
kvuCQ
Julle Fllntoff BAIHon$l FCA Isenior Statutory Auditor)
for and on behalf of Azets Audlt Servlces
Chartered Accountsnts
Statutory Auditor
Floor 1, Capitsl House
8 Pittman Court, Pittman Way
Fulwood
Preston
Lancashire
Unrted Kingdom
PR2 9ZG

PRESTON BETHANY CARE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted Unrestrlclgd
funds
funds
2026
2024
Notes
Donations. legacies and grants
Chanlable activities
Investments
5.908
1,158,922
30,544
1,220
1.084.338
14.334
Total Incom&
1.195,374
1.099.892
Chanlable activ%ties
1,111,830
1.032.418
Net Income for the yearl
Net movement in funds
63.544
67,474
Fund balances a11 April 2024
1,461,744
1.394,270
Fund balances at 31 March 2025
1.545,288
1.461.744
The slalemenl of financial activities Includes all gains and losses ￿cogniSed in the ye8r.
All income and expenditure éerive from Continuing activities.
The $18lement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
10-

PRESTON BETHANY CARE
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Flxed assets
Intangible ass81s
Tangible assets
10
ql
273
407,755
340
411,685
408.028
412,025
Currènt assets
Dèbiors
Cash at bank and In hand
12
5,479
1,182,032
8,258
1.113,769
1,187.511
1,122.027
Credstors.. amounts fallin9 du6 within
one yoar
13
150,2511
172,3081
Nei eurrenl assets
1,137,260
1.049.719
Total assets lèss current liabllitles
1,545.288
1.461,744
Income funds
Unr
ricte
Designated lund5
General unrestricted funds
er
15
408.028
1,137.260
412.025
1,049,719
1,545,288
1,461,744
1,545,288
1,461.744
The financial st8lemenls were approved fjy Ihe Truslees on
M R Abbott
Trustee
Company registratlon number 07394756

PRESTON BETHANY CARE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flovm from operatlng actlvltlgs
Cash generated from operations
21
49,042
76.364
Investing activities
Purchase of tangible fi'xed assets
Interest received
111,3241
30,544
{23,8391
14,334
Net cash generated fromllused in)
Investing activltles
19,220
19.505)
Net cash used In financlng actlvStles
Net Increase In cash and cash equivalents
68,262
66.859
Cash and cash equivalents al beginning of year
1.113.770
1,046.910
Cash and cash equlvolents at end of year
1.182,032
1.113,769
12

PRESTON BETHANY CARE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcies
Charlty Infomiatlon
Preston Bethany Care is a private company limited by guarantee incorporated in England and Wales The
registered office is 175 Tower Bridge Road, London, SE1 2AL. Unrted Kingdom.
1.1 Accountlng convention
The financial statements have been prepared in accordance with the charity's Memorandum of Associalion,
the Companies Act 2006 and "Accounting and Reporting by Charities. Slalemenl of Recommended Practice
applicable lo charities prepanng their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20t91" The charity is a Publie
Benefit Entity as definecl by FRS 102
The accounts are prepared in Sterfing, which is the functional currency ol the charty Monetary amounts in
these financial slalements afe rounded lo the nearest £.
The financial statements have been prepared under the historical cost convention. Th¢ principal 8ccounting
policies adopted are set out below.
1.2 Golng concern
At the lime of approving the financial stslernents. the Irusl8es have a reasonable expedalion that the charty
has allequate fesource5 to continue in operational existence lor the foreseeable future Thus the trustees
continue lo adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unreslricted funds are available for use al the di5erelion ol the trustees in furtheran￿ of their charitable
objectives.
Designated lunds eompnse funds which have been set aside at the discretion of the trustees for srecific
purposes The PL¢rposes and uses ol the designated funds are sel out in the notes to the financial stslemenls
Restricted funds are subject to specific conditions by donors as lo how they may be used
1.4 Income
Incoming resources ffom charitable activities wmprise resident fees accounted for In the period lo which the
service is provided Fees paid for care after the year end are carried forward as deferred income.
Voluntary income received by way of donation5 is included in incoming iesources on a receivable basis
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution.
the amount is known. and receipt Is expected If the amount is not known, the legacy is treated as a
conlingenl asset.
Grants receivable are recognised on a perfomiance basis when all conditions have been fU￿r11ed.
Investment income In the form of bank interest is credited when receivable.
13-

PRESTON BETHANY CARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policle$
Iconllnuedl
1.6 Expendlture
Expenditure is accounted for on an accruals ba515, Inclusive of VAT which cannot be recovere(I
The expenditure on charitable activities Includes the costs of running the home, support and govemance
costs which have been alloc8led to the only charitable activity which is the provision of care lo residents ot
Bethany House
Governance costs compnse all costs including the public accounlabilily ol the charity 8nd il's compliance wlh
regulation and go¢xl practice. These costs include costs related lo independent examination and Seg81 fees
together with Iru51ee insurance.
1.6 Intangible fixed assets other than goodwlll
Intang1ble assets acquired separately from a business are recognised at cost and are subsequently measured
al cost less accumulated amorti$ation and accumulated impairment k)sses
Amortisation Is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives ¢)n the following basès".
Trade marks
10% Slraighl line
1.7 Tangible flxed assets
Tangible fixed assets are In￿'allY measured al cost and subsequently measured al cost or valuation. net of
depreciation and any impairment losses.
The trustees do not apply a minimum value on items that will be recognised as fixed assets. The trustees
review the fixed assets anLI the general decor of the home on a quartedy basis and Implement a polity of
repairs or replacement as necessary in the best interests of the charity
Depreciation is recognised so as to write off the cost or valuation of assets less their residual volues over their
useful lives on the following bases.
Leasehold land and buildings
Plant and equipment
Fixtures and fillings
Computers
Furniture and equipment
Over the lrfe of the lease
15% Straight Line
20% Reducing Balance
33.30/0 Straight Line
20% Reducing Balance
The gain or loss arisin9 on the disposal of an asset is determined as the difference betsveen the sale
proceeds and the carrying value Df Ihe asset. and is recognised in the stslement of finanei81 activities.
1.8 Impalrmgnt offixtd assets
Al each reporting end date, the charity reviews the caryying amounts of ils tangible and Intangiblè assets to
determine whelher there is any indication that those assets have suffere(l an impairment loss If any such
indication exists. Ihe recoverable amount of the asset is estimated ln order to determine the extent ol the
impairment loss lil any).
1.9 Cash at bank
Cash and cash equivalents Include cash In hanLI, deposits held at call with bank$, other short-term liquid
investments wth original malurilies of three months or less.
14-

PRESTON BETHANY CARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcSes
{Contlnugdl
1.10 Financial Instruments
The charity only has financial 8ssels Idebtors, cash and bank balances) and liabilities (creditors and ac¢rualsl
ol a kind that qualify as basic financial instruments They are initially recognLsed al transaetion value and
subsequently measured at their settlement value.
1.11 Employee beneflts
The cost of any unused holiday enlitlemenl is recognised In the period in whieh the employee's services are
reeeived.
1.12 Retirement bènefits
The company operates a defined conlnbulion scheme for employees The assets of the scheme are held
separalely from those of the charty. The annual conlnbulions are charged as an expense as they fall due.
1.13 Value added tax
VAT is not recove¥able by the Ch8rity. and as such is included in the relevant costs in the Statement of
Financial Activities
Donatlons. legacles and 9rants
Unrestricted Unrestricted
funds
funds
2025
2024
Donations and gift5
5,908
1,220
Charitable activities
Unrestricted
fund$
2025
UnrestrS¢ted
funds
2024
Residenlial fee5
1,158.922
1,084,338
Investments
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Interest receivable
30.544
14,334
15-

PRESTON BETHANY CARE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charltsble ictivities
2025
2024
Staff costs
Depreciation, amortisalion and loss on dispoal ol fixed assets
F¢Jod & consumables
Heal & light
Rates
Re51 home insurance
Regislralion & other fees
Telephone
823.701
15.320
62.009
78.790
7.937
10.695
5.645
878
756.964
11.464
62.598
82.920
6.997
9.606
9.470
811
Fll
Printing. postage, 5talionery & advertising
Repairs & renewals
Motor expenses
Miscellaneous
Gardening
Clinical waste
Quality assuran￿ costs
Training
Bank charges
4,162
45.722
533
963
3.775
5.554
5.004
2.467
200
4,112
44.349
467
2.145
4.079
6.215
5,947
4.656
193
Governance costs".
Accountancy
Independent examinalionlaudit
Legal and professional
Trustee insurance
5.779
8.000
22.167
2.529
5.824
5,000
6.072
2,529
1.111,830
1.032.418
Analysis by fund
Unreslricled funds - general
1.111,830
1.032.418
1.111,830
1.032,418
Trustees
None of the Iruslees lor any persons connected wth them} rèceived any remuneration or benefits from the
harity during the year.
Insurance premiums during the year amounting lo £2,529 12024.. £2.5291 were incurred by the charity in
respect of indemnity Insurance for the trustees
During the year the charity paid Slephenson & ￿gth1 Limrted £2,56712024. £6.4541 for building maintenance
Andrew Wright. a director and Iruslee. is a diredor and shareholder of this company. The expenditure is
shown within ￿pairS. No amounts were outstanding at the year end
16-

PRESTON BETHANY CARE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Employees
Number of employees
The average monthly nLsmber of employees during the year was..
2025
Numb9r
2024
Number
Management and administration
CateTing
Care assistantslnurses
Pastoral care
33
32
42
41
Employment costs
2025
2024
ges and salaries
Other pension cost5
805.312
18,389
739,910
17,054
823.701
756,964
There were no employee5 whose annual remunerab'on was £60,000 or more.
Taxatlon
The Charity Is exempt from tax on Income and gains falling within section 505 01 the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to ils charitable objects.
Audltorfs remungration
Fe•s payable to the charity's audltor and as50clates:
2025
2024
Audit of the charity's annual accounts
5,775
5,250
Non-audit servlcfrs
All other non-audit serviees
4,570
4,320
17-

PRESTON BETHANY CARE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
10 IntanglblÈ fixed assgts
Trade M•￿9
Cost
At 1 April 2024 and 31 Mafch 2025
670
Amortlsatlon and Impalrrnent
Al 1 April 2024
Am0￿'sation charged for the year
330
67
Al 31 March 2025
397
Carylng amount
Al 31 March 2025
273
At 31 Mafch 2024
340
18-

PRESTON BETHANY CARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Debtors
2025
2024
Amounts falllng due wlthin one year:
Prepayments and aCc￿￿d income
5,479
8,258
13 Credllors.. amounts falllng due within ong ygor
2025
2024
Other t8xalion and social security
Accruals and deferred income
9,674
62,634
50.251
50.251
72,308
14 Deferred Income
2025
2024
Residents Fees Received In Advance
20.124
18.011
15 D6slgn3ted funds
Balance at
1 Aprll 2023
Resources
expended
Transfers
Balance at
1 April 2024
R¢$ources
expended
Trar*f¢rs
Balancg at
31 MarGh 2025
Fixed assets
399.650
111.4641
23,839
412.025
115.3211
11,324
408,028
399.850
111.4641
23,839
412.025
115.3211
11,324
408.028
The general reserve is the free reserves of the eharily after allowing for all designated funds.
Thè des1gnaled fixed asset fund is the value ol the unreslricled fun¢Js represented by the tangible and
intangible assets of the charity.
The resources expended represents the annual depreciation charge. amortisalion chafge, and the disposal of
the fixed assets.
The transfer from the free reserves arises when funds are spent on fixed assets.
-20-

PRESTON BETHANY CARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
16 Analysls of net assèts betrNeen funds
Gengral Designated
re$erves
reseNes
2025
2025
General Designated
reseryes
reserves
2024
2024
Fund balances al 31 March 2025 are represented
by
Intangible fixed assets
Tangible assets
Current assetsllliabililiesl
273
407,755
340
411,685
1.137,260
1.049,719
1.137.260
408.028
1.049,719
412,025
17 Related party transactions
Remuneration of kèy management personnel
The remuneration ol key management personnel is as follows.
2025
2024
Aggregate ¢ompensation
63,265
50,398
18 Taxation
The charity is exernpl from lèx on ils charitable 8clivilies
19 Company Ilmlted by guarantee
The charity Is a company limited by guarantee and has no share capital The liability of members in the event
of a winding up is limiled to £10 per member.
20 Analysis of changes In nèt funds
The charity had no debt during the year.
21 Cash generatgd from operatlon$
2025
2024
Surplus for the year
83.544
67,474
Adjustments for.
Investment Income recognised In slalement of financial activities
Depreciats'on and impaimenl of tangible fixed assets
130.5441
15,320
114.3341
11.464
Movements in working eapit81'.
Decreasellincreasel in debtors
IDecreasellincTease in creditors
2.779
122.0571
12.6851
14.445
Cash generated from operations
49.042
76.364
21