REGIsfEReD COMPANY NUMBER: 07533260 (England and Wales) REGIsfERED CHAIUTY NUMBER: 1143325 EPORT FTHE RU DI NA IAL TEME EYEA DED MAR H202 CH Charity Commission 0 6 JAN 2026 Received AndW Cross & Co. Chartered Certified Accountants 6 Green Lane Busine55 Park 238 Green Lane New Eltham London SE9 yfL
TENT FOR FIN EN TEME EYE Page Report of the Trustees I to 3 Independent Examinerfs Reijort Statement of Flnancial Activlties ststement of Financial Position 6 to 7 Notes to the Financial Statements 8 to 14
RS CHOI EDGS RE REDN RE FTHETR E YEAR END ARCH The trustees who are also directOf5 of the charity for the purposes of the Companies Att 2006, present thelr rep)rt with the financlal statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practtce applicable to chartues preparing their accounts in accordan with the Financial RerM)thng Standartf applicable in the UK and Republrc of Ireland (FRS 102) (effertlve l January 2019). OBJEcfivES AND AcfivITIES Objectives and aims: The purpose of the charlty is as set out in the goveming document. The organisation was established for charitsble purpses to make a positive dtfference to the Ilves of adu with leaming disabilities and their carers through flexible and individualised support. The charlty rec(Jnises that, historically, adults with learning disabiliti and their carers have often been excluded from community participation. A8 an organization, we are commltted to both enabling and promoting community pIeSen and we wor wlth other health professionals to raise awareness and undersLanding of the implications of being a carer. Slgnificant activitles: To fulfill the ststed aims of the charlty we tdentify staff to mt the individual needs of the carers and those they SUPPDrt. This enables communty presence and prevents social isolation for those being cared for in addition to providing respite for the carers, The Trusts have referred to the guidance in the Charity Commission's general guidan on public benefft when reviewing their aims and objectives and in planning future attiwties. In particular, the Trustees regularly consider how planned activities wlll contribute to the aims and obj'ettives that have been in pla whilst considering the ne8J5 of their familleslcarers. Volunteers- The charity beneffts from a small group of highly skilled and motivated volunteers and are hugely imFQrtant. It is our ethos to have the highest standards of Ca which everyone within the charity is working towards. Some of the Trustee5 themselves are also Voltsntee and offer their Servic voluntsrily. Without these people, who continue to give thdr time so willing, Carers choi would not be able to deliver their seNi so the charity would be at a massive disadvantsge. ACHIEVEMENTS AND PERFORMANCE Charitable activities: The charity takes great pride in the difference our support has made to people's lives. and we believe that our role is as relevant taY as it was when the charity was first established. Over the years, Ca Choice has become an established SeN1 provider with a well-deseNed reputation for delivering quality care to our clients. Fundraislng actlvlties: The charity is truly grateful to those few people and organisatiOn5 who have contiibuted to the charity throughout the st years, with their donations as well as those that help to raise funds on a continuous basis throughout the yeaJ5. FINANCIAL REVIEW Flnancial position: The Trustees recognise the financlal perf0rrnan by the charity during the year. fftrall. financial year has bn satisfactory given the ongoing limits of COVID as well as other losses to the charlty due to unforeseen circumstances. The level of reseNes meets the Charty ReseNes Policy. Page I
ERS EDGS RE IST RE MBE RT FTHETR STEES R ENDED IMAR R THEY FINANCIAL REVIEW Reserves policy: It is the Trustees view that it is prudent to ensure that there are Sufficient free reseNes to provide financial flexibilty and to enable the Charity to meet its commitments as they fall due. Golng concem: pite the deficits during the last few years, the financial statements have been prepared on a going COnrn, which the Trustees believe to be appropriate as the Charty will able to meet its future liabil*eS as they fall due for payments. Funds in deficit: The Trustees are fully aware of the running deficits for last few years. This is largely because of long term impatt of the COVID and a lo of a numkr of dients. The Trustees are working hard to remedy these 155ues and have recenuy tsken on few clients. In addition, this year, after consultations, the Trustees t¢))k the decision to increase the hourly rate charges. The trustees are confidert these new measu$ will help to tx)05t the Chartty's revenue. FUrthern. It was also agreed by the Board of Trustees that the office staff should du their worklng ttours, which would also help to reduce the Charity's oveTall expenditu. As such, the office manager reduced the working days from five days a week down to four days. The other two office staff have gone from working 5 days a w&k down to 3 days a week. In January 2025 the charity is also embarking on a new projett which should eventually increase the venue of the Charity and 5ub5equenUy will have an impact on the profitsbility of the Charity. srRucfuRE, GOVERNANCE AND MANAGEMENT Governlng document The charity is contmlled by its governing document, a deed of trust, and constitutss a lim'tsd company, limited by guarantee. as defined by the Companies Att 2006. The Charity is controlled by its governlng dccument, Deed of Trust, and constibjtes a limited company, limitèj by guar7ntee as defined by the Companies Act 2006. The legal name of the charity is Carers Choice Limited. The chatity is also known by its operating name Carers Choice CGS The charity is wistered in England and Wales with the Charity Commission in England and Wales (CCEW) with charty number 1143325 The governing d¢xument of the charity Is the Memorandum and Articles of A$slatIOn estsblishing the company under the company legislation. By operalon of law all trustees are directors under the Companies Act 2006 and all d1ctOrS are trustees nder Charities legislation and have responsibilities as such under both company and charity leglslation. Recrultment and appointment of new trustees: The governance of the Charlty is provided by liktrminded individuals who are deemed to have the required experience, expertise, and compassion. Prospective Trustee5 are vetted, which include5 refen5 and an enhan D8S check kfore teing elected to the Board. Oryanlsational structure The Board of Trustee5 includ&s at least four carer5 of adults with learnlng disabilities. Ml executlve decisions of the Charity are made by the Trustees by a majortty vots. Page 2
RE DG RE ERED N MBER.. 07 60 PORT OF TH OR THE YEAR ENDED TRUSTEES IMA CH REFERENCE AND ADMINIsfRATiVE DETAILS Registered Company number 07533260 (England and Wal) Reglstsred Charity number 1143325 Reglstered offlce The Riverside Centre C¢ickens Road Gravesend DA12 2JY Trus Ms L Parker Director Mrs K E Ruby Director Mrs J Francis DIttOr Ms A L Eastman Ms T A Gibson (res1gFd 25.4.2024) Ms A M Newstead Independent Examlner Charlotte Cross FCCA Bsc IMA Andrew Cross & Co. Chartered Certified Accountants 6 Green Lane Business Park 238 Green Lane New Eltham London SE9 3fL Approved by order of the board of trustees on 23 LÈcember 2025 and signed on Its behalf by: Mrs K E Ruby- Trustee Page 3
NDEPE ENT EXA THE EES RERS Independent examiner's report to the trustees of Carers Choice Dgs ('the Company,) I reFA)rt to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basls of report As the charity's trustees of the Company (and also Its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordan with the requirements of the Companies Att 2006 ('the 2006 ACV). Havlng satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for indeFendent examination, I report in of my examination of your charfty's accounts as carried out under Section 145 of the Charities Att 2011 ('the 2011 ACV). In carrying out my examination I have followed the D1ctionS given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examIne$ ststement Since your charitys gross income exceeded £250,000 your examiner must be a member of a listed F))dy. I can confimi that I am qualified to undertake the examination because l am a member of the Association of Chartered Cerknfled Accountsnts, which is one of the listed LlieS. I have completed my examlnation. I confimi that no matters have come to my attention in connertion with the examinatlon giving me cause to belleve: accounting records were not kept In respect of the Company as required by Section 386 of the 2006 the accounts do not accord with those rrds. or the accounts do not comply with the accounting requlrements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance wrth the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordan with the Firtancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no COnrnS and have come across no other Matte in connection with the examination to which attention should te drawn in this repjrt in order to enable a prokEr understanding of the accounts to be reached. Charl¢)tte Cross FCCA BSC IMA Al)dW Cross & Co. Chartered Certified Accountsnts 6 Green Lane Buslrtess Park 238 Green Lane New Eltham London SE9 >fL 23 Cecember 2025 Page 4
RERS CHOI TEMENT R THE F FINAN IALA R ENDED 31 MARCH 2025 2025 Unrestricted fund 2024 Total funds INCOME AND ENDOWMENTS FROM Donations and legacie 165 578 Charltsble attlvlties Income from Chartitsble attivities - Tr7ding Activltles ExpendibJre on charitsble activit¢es 431,993 346,683 9,010 Investment income Other income 905 1,283 2,025 10,492 Totsl 434,346 368,788 EXPENDThURE ON Raislng funds 80 7,130 Charltable activities ExperFditure on charitable actlvities Support Cost for charitsble actsvities 448,20) 461,026 3,000 2,400 Depreciation and amortisation 590 1,213 Totsl 451,879 471,769 NEf INCOMEI{EXPENDITURE) (17,533) (102,981) RECONCILIATION OF FUNDS T¢)tsl funds brought forward 11)0,717 203,698 TOTAL FUNDS CARRIED FORWARD 83,184 100,717 The notes fomi part of these flnanclal statements Page 5
ATEMEKf OF FI IMAR IAL POSThI H20 2025 Unr*ricted fund 2024 Total funds Notes FIXED ASSETS Tangible assets 1,356 1,946 CURRENT ASSETS Debtors Cash at bank io 44,250 76,455 57,445 82,258 120,705 139,703 CREDITORS Amounts falling due wtthin one year li (38,877) (40,932) NEf CURRENT ASSETS 81,828 98,771 TOTAL ASSEfs LESS CURREKr LIABILITIES 83,184 IC(),717 NEf ASSErs 83.184 100,717 FUNDS Unrestricted fvnds 12 83,184 100,717 TOTAL FUNDS 83,184 100,717 The charitable company 15 entitled to exemption from audit under Section 477 of the Companies Art 2CI)6 for the year ended 31 March 2025. The nEmbers have not required the company to obtain an audit of its financial ststements for the year ended 31 March 2025 in accordance with Section 476 of the Compani&% Act 2006. The trustees acknowledge their reswnsibilities for (al ensuring that the charitsble company keeps accounting records that comply wlth Secknons 386 and 387 of the Companies Art 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitsble company as at the end of each financial year and of its surplus or deficit for each financial year In accordance with the requirements of Sections 394 and 395 and which otherwise comply with the reqU1ments of the Companies Att 20(% relating to finanaal statements, so far as applicable to the charthble company. The notes form part of these financial statements Page 6 continued...
CARERS CH ICE RED NUMBER: 07 srATEMEKr FFIN IMAR These financial statements have been prepared In accordance with the provisions applicable to charitable companies subjert to the small companies regime. The financial st*ments We appned by the Board of Trustees and outhorised for issue on 23 December 2025 and were sign&1 on tis half by: K E Ruby- Trustee The notes form part of these financial statements Page 7
ER HOICE TOTHE FI AL ATEM R ENDED 31 MAR H 2025 FO ACCOUNTING POLICIES Basls of preparlng the flnandal statements The financial statements of the charitsble company, which is a public tenefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accountlng ané Reporting by Charib'es: Ststement of Recommended Prattice applicable to Chariti preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effectNe l January 2019),, Financial Reporting Standard 102 The Financial RertIng Stsndard applicable in the UK and Republic of Iland, and the Companies Att 2006. The financial Statements have bn prepared under the historical cost convention. Income All income is recognised in the Ststement of Financial Attivities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Llabllities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefrts will be required in Settlement and the amount of the obligation can be measUd reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that agggate all cost related to the category. Where costs cannot be directly attributed to particular headings they have bn allttated to activities on a basis consistent wlth the use of rurceS. Tangible fixed assets DepCIation is provided at the following annual ratss in order to write off each asset over its estimated useful lift. Plant and machinery Computer equipment IO¥o on cost 250/0 on cost Taxation The charity is exempt from corwratI tsx on Its charltable attivities. Fund accountlng unrtrICt funds can be used in accordan with the charitable objertivag at the dlscrtlon of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when sFecified by the donor or when fund5 are raised for particular restricted purposes. Further explanation of the nature and puwe of each fund is included in the noteq to the flnandal statements. Hlre purchase and leasing commitments Rentsls paid under operating leases are charged to the Statement of Financial Actiwts'es on a strnight line basis over the period of the lease. Pension costs and other post-retlrement benefits The charitable company operates a defined contribution Fension scheme. Contributions payable to the charitable companvs pension scheme are chaNJed to the Ststement of Financial Activfties in the Feriod to which they relats. Page 8 continued...
FINANCIA FOR THE YEAR ENDED TEMENTS- co In ACCOUNTING POUCIES- continued Winding up or dissolution of the charity If upon winding up or dissolution of the Charity there remain any assets, after the satisfacbon of all debts and liabilities, the assets represented by the accumulated fund shall transferred to some or other charltable bciiy or b(xites having similar objecis of the Charity. DONATIONS AND LEGACXES 2025 2024 t)onations 165 578 INVEsfMENT INCOME 2025 2024 Deposit account interest 905 2,025 NET INCOMEI{&XPENDrruRE) Net incOme/(exnditUre) is ststed after charglng/(Credng). 2025 2024 DepciatiOn - own&J assets Hlre of plant and machinery Surplus on disposal of fixed assets 1,213 10,961 (10,492) 18,445 (1,283) TRusfEES' REMUNERATION AND BENEFITS There We no trust, remuneration or other benefrts for the year ended 31 Mah 2025 nor for the year ended 31 March 2024. Trustees, expenses There We no trust, expenses paid for the year ended 31 March 2025 nor frjr the year ended 31 March 2024, srAFF COSTS The average monthly number of employees during the year was as follows.. 2025 2024 Administration Carers 20 16 23 20 No employets received emoluments in excess of £60,C(IO. Page 9 contlnlted...
RERS C THE HEY IAL ATEMENT I MARCH 2 Inued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIvrriES Unrestricted fund INCOME AND ENDOWMErirs FROM Donations and legacies 578 Charfiable artivitles Income from Chartitsble activiti - Trading Activities Expenditure on charitsble artivities 346,683 9.010 Inveslment income other income 2,025 10,492 Totsl 368,788 EXPENDITURE ON Raising funds 7,130 Charitsble activities Eypenditure on charitsble activitie5 Support Cost for charitable activities 461,026 2,400 Deprttiatlon and anrtSatIOn 1,213 Totsl 471,769 NET INCOMEI(EXPENDrnIRE) {102,981) RECONCILIATIOt4 OF FUNDS Total funds brought forward 203,698 TOTAL FUNDS CAIiRIED FORWARD 100,717 Page 10 cofttinued...
ERS CHOICE NOTES TO THE FI L sfATEMErir R THE YEAR END MAR 02 GOING CONCERN The financial statements have been ppared on a going concern basis. In doing so, the Trustees have prepaid budget projections for the foresable futu, considering the unrts1n environment. The tnjstees klieve the Chartty will be in existence in the futu, at least 12 months from approval of these financial statemen¢ and will be In a position to meet its liabilities as they fall due for payments On this basis, the Tru5tee5 believe that it MaInS appropriate to ppare the financial statements on a going conrn basis,, TANGIBLE FIXED ASSErs Plant and machinery CompLrter equipment Totsls At l April 2024 and 31 March 2025 2,621 4,697 7218 DEPRECIATION At l April 2024 Charge for year 4,386 129 5,372 590 461 At 31 March 2025 1,+17 4,515 5,962 NET BOOK VALUE At 31 March 2025 1,174 182 1,356 At 31 March 2024 1,635 311 1.946 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Tyade debtors Prepayments 43,941 309 56,849 596 44,250 57.445 Page 11 contlnued..,
RE TE TO THE IAL R THE YEAR E ATEMEN I MARCH 2 in 11. cREDORS. AMOUNTS FALUNG Due THIN ONE YEAR 2025 2024 Trade creditor5 Social security and other taxe5 Other credrtors Accruals and deferred Income Accru&l expenses 2,984 4,052 765 28,676 2,400 3,575 6,271 28,686 2,400 38,877 40,932 12. MOVEMENT IN FUNDS movement in fund5 At 31.3,25 At 1.4.24 Unrestricted funds General fund 100,717 (17,533) 83,184 TOTAL FUNDS 100.717 (17,533) 83,184 Net movement in funds, intluded in the above a as follows.. Incoming resour Re50urce5 expended Movemert in funds Unrestrlcted funds General fund 434,346 (451,879) (17,533) TOTAL FUNDS 434,346 (451,879) (17,533) Comparatlves for rnovernent in funds movement in funds At 31.3.24 At 1.4,23 Unrestricted funds General fund 203,698 (102,981) 100,717 TOTAL FUNDS 203,698 (102,981) 100,717 Page 12 continued...
RE CH E FINANCIAL sfATEME FOR THE Y NDED 31 MARCH 2 inu 12. MOVEMENT IN FUNDS- continued Comparatfve net movement in funds, included in the alJ)ve a as follows: Incoming Resour Movement resOurS expended in funds Unrestricted funds General fund 368,788 (471,769) (102,981) TOTAL FUNDS 368,788 (471,769) (102,981) A current year 12 months and prior year 12 months combined position is as follow5: Net movement In fvnds At 31.3.25 At 1.4.23 Unrestricted funds General fttnd 203,698 (120,514) 83,184 TOTAL FUNDS 203,698 (120,514) 83,184 A current year 12 months and prior year 12 th5 combined net movement In funds, included In the above are as follows., Incoming resources Resources exFended Movement in funds Unrestrlcted funds General fund 803,134 (923,648) (120,514) TOTAL FUNDS 803,134 {923.648) {120,514) 13. RELATED PARTY DISCLOSURES The wwe no ated party transartions for the year end& 31 March 2025. Page 13 conb'nued,.,
THE FINAN YEAR ENDED TEMEN 14. ULTIMATE CONTROLUNG PARTY The Charlty is under control of its legal memter5. Page 14