TENDER NURSING CARE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Charity regislralion number 1154186
Company registration number 08705807 (England and Wales)

TENDER NURSING CARE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr D J Shetliker
Dr A H Allister
MsHABell
Dr K A Bracewell
Mr D G Clayton
Mr M A Dickinson
Mr J E i+Vareing
Mr D J Bretherton
Secretary
Mr D J Sherliker
Charlty number
1154186
Company number
08705807
Reglstered offlce
Ryan Medical Cenlre
St Mary's Road
Bamber 8rdige
Preston
Lancashire
PR5 6TE
Independent examlner
Champion TLL Limited
7-9 Station Road
Heskelh Bank
Preston
Lancashlre
PR4 6SN

TENDER NURSING CARE
CONTENTS
Page
Trustees report
Independent examlnerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
7-13

TENDER NURSING CARE
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financlal statements have been prepared In accordance ￿￿th the accounting policies set out in note 1 to the
financial statements and comply with the charity's Igoverning documenll, the Companies Act 2006 and "Accounting
and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102)" (effective 1 January 2019).
Objectlves and actlvltles
The object of the Charity, as specified in the Memorandum and Articles of Association, is to promote the relief of
persons within the area of benefil (the City of Preston and the Boroughs of Chorley and South Ribble and
surrounding districts) who are suffering from life-limiting conditions, by providing domiciliary care in addition to that
provided by the NHS or Local aulhorilies. The Charity provides free care at home, typically between the hours of
10.OOpm17.00am, with the object of preventing the relativeslfriends who acl as carers from becoming overtired and
leading to an inability to continue to care for the patient during the day. By enabling more terminally ill patients to be
cared for at home, there is a reduction in demand for hospitallhospice places. We also enable the wishes of so
many terminally ill patients, to be cared for in their last days by their loved ones, to be met. There have been no
changes in policy during the year and due regard has been paid by the Trustees to the guidance issued by the
Charity Commission on public benefit.
Servlc6
TNC is a Domiciliary Care Agency registered with the Charlty Commisslon and regulated by the Care Quality
Commission (CQC). The CQC made their last inspection in JanuarylFebruary 2016 and rated our service as
'Good'. The Trustees and Directors are ultimately responsible for TNC'S services bul the Registered Manager (who
reports to the Chairman) is responsible for the day to day operalion of the Charity's se￿ICe8.
TNC provides care for our service users using a small team of Registered Nurses and Health Care Assistants
qualified to NVQ Level 213 in Care and our staff are allocated based on user's needs. All of our staff undergo
continuous learning to ensure they maintain and enhance their skills as appropriale.
Potential service users are typically referred to TNC via Medical PractitionerslDistricl Nurses or Hospitals or
Hospices and from early 2018 we have also accepted a small number of direct referrals which have been assessed
by our Registered Manager who is also a Registered Nurse. TNC typically provides care through overnight visits.
The level of visits we can deliver is influenced by the number of referrals we receive and is also a)nslrained by our
budget and staffing levels. TNC operates a regime of quality assurance for our service users and their families
which includes regular Quality of Service callslvisils by the Registered Manager and periodic Quality of SeNice
visits by one of the Trustees who Is a retired GP.
Publlc benefit
The Trustees have considered the Charity Commission guidance regarding public benefit and are content that the
Charity has met the requirements as described above.

TENDER NURSING CARE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achlevements and performance
Significant aclivities and achievements against objeclives
Tender Nursing Care (TNC) is a small local Charity founded in 1979 by a local GP to provlde quality
care, mainly overnight, to people in our local community with life limiting conditions in their own
homes, and free at the point of delivery.
TNC is governed by a Board of Trustees, and we deliver our care services through a small team of
experienced and highly professional healthcare staff under the leadership of our Registered Manager,
who reports to the Chairman of Trustees.
Our key objective in 2023124 remained to deliver high quality professional care and to deliver as many
client visits in the year as our finances could support sustainably.
In 2023124, demand for our servlces from the local community continued to be high, and we have
once more been unable to admit potential clients referred to us because we continue lo operate at
or near the limits of our currently fundable staff capacity levels.
Durlng the year, c. 29% of the total budgeted expenditure on our service was funded by grants from
our NHSIICB Grant, a reduction of c.Yo3 from the previous year. The rest of our expenditure was
funded by money we raised through own sources. Despite our efforts and our sound 'value for money,
business case we were unable, yet again. during the year to secure any additional NHSIICB Grant
funding to help us to increase the amount of care we can deliver in the face of the continued demand
we receive. We will continue to seek opportunities to make the case for increased public funding for
TNC when the opportunity arises.
Thanks to the continued generosity of local businesses and individuals, and our other fund-raising
efforts, we were able to maintain our income slightly above our budgeted level and these additional
monies we receive through our fund-raising efforts are used to deliver more visits for our clients,
Thanks to the efforts of our fundraising team of Trustees and dedicated volunteers our fundraising
efforts in the year were extremely healthy. These efforts were also supported by the continued
generosity of local businesses and individuals. As a result, we were able to maintain our income slightly
above our budgeted level and these additional funds were used to deliver more visits for our clients.
On the operational front, our staff have continued to offer and deliver a diverse range of care and
support services to those who have life limiting conditions, and they continue to maintain high levels
of attendance and punctuality, remaining with their Individual client consistently until the end of thelr
serwice with them.
The Trustees remain immensely grateful to all of those in our local community who support our work
financially by raising funds for us, and to our staff for all the dedicated, professional and personal care
they provide for our clients and their families.
Flnanclal revlew
Funding included grants from the local Clinical Commissioning Groups amounting to £111,952, these arrangements
are reviewed annually. In addition, TNC also receives fun(Jing for a specific service user under an arrangement
originated via Social Services. Other funding comes from fund-raising activities, investments and where necessary
from reserves. The investment powers, as specified in the Memorandum and Articles of Association. continue to be
used and the Investment Policylstralegy was revised in accordance with Charity Commission guidelines.

TENDER NURSING CARE
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Reserves pollcy
Charities are required to hold reserves to ensure sustainabilily and that future costs can be met in the event of a
decrease in incoming resources. The Trustees have a reserves policy of holding sufficient funds to cover costs for
eighteen months, in the event thal key funding ceased, allowing sufficient time to seek new income 9Jurces whilst
allowing services and costs to continue. This would equate to around £200,000- £300.000 depending on the level
of activity from year to year. Due to a number of generous donations over the years. the Charity has reserves in line
with the policy (see Balance Sheel funds) and has invested Ihe majority of its funds in lontrterm investments to
ensure a suitable return. The year end balance of cash held in shorter-term accounts amounted to £177.407 at the
year end, jusl below the reserves target level.
The general fund balance is £250,000 after designating amounl for subsidised visits as shown in the note to the
accounts.
Investment policy
Investment pollcy
The Trustees are responsible for the investment of any surplus funds of the Charity. As such funds may be required
for immediate us8 or use in the near future. the Truslees continue to review various interest bearirKJ, instant access
and term deposit accounts in which to place such monies.
Majorrisks
Rlsk management
Major risks to which the Charity is exposed, as identified by the Directors, have been reviewed in accordan¢e with
Charily Commission Guidelines
Policles and systems have been established, where appropriate. to mitigate those risks. There were no serious
incldenls during the year under review.
Structure, governance and management
The charity is a company limited by guarantee as defined by the Companies Act 2006.
Mr D J Sherliker
DrA H Allister
MsHABell
Dr K A Bracewell
Mr D G Clayton
Mr M A Dickinson
Mr J E Wareing
Mr D J Brelherton
The trustees report was approved by the Board of Trustees.
Mr D G Clayton
Trustee
,1,.1204

TENDER NURSING CARE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TENDER NURSING CARE
I report to the trustees on my examination of the financial statements of Tender Nursing Care (the charily) for the
year ended 31 March 2024.
Responslbllltles and basls of report
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the
preparation of the financial statements In accordance with the requirements of the Companies Act 20C6 (Ihe 2006
Act).
Having satisfied myself that the financial siatements of the charity are not required to be audited under Part 16 of
the 2006 Act and are eligible for independenl examination. I report in respect of my examinalion of the charity's
financial statements carried out under section 145 of the Charilies Act 2011 (the 2011 Act). In carrying out my
examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b)
of the 2011 Act.
Independent examlner's statement
I have completed my examination. I confim that no matlers have come to my attention in connection with Ihe
examination giving me cause to believe that in any material respect-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial slalements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of Ihe 2006 Act other
than any requirement that the accounts give a true and fair view which is not a malter considered as part of an
Independent examlnalion: or
the financial statements have nol been prepared in accordance with the methods and principles of the
Slatement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK a￿1
Republic of Ireland (FRS 102).
I have no concerns and have come across no other mallers in connection with the examinalion lo which atlentlon
should be drawn in this report in order to enable a proper understanding of the financial stalements lo be reached.
Champlon TLL Llmlted
P Buck FCA DChA
7-9 Station Road
Hesketh Bank
Preston
Lancashire
PR4 6SN
Dated..

TENDER NURSING CARE
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlcted
funds
2024
Unrestrlcted
funds
2023
Notes
Income from..
Donations and legacies
Charitable activities
Other trading activities
Investments
31,042
111,952
23,581
26,957
36,158
82,006
13,067
25,535
Total Income
193,532
156,764
Expendlture on..
Raising funds
Charitable activities
2.322
205,969
2,400
185.215
Total expendlture
208,291
187,615
Net galnsl(losses) on investments
12
(14.192)
(97,487)
Net expendlture and movement In funds
(28,951)
(128,338)
Reconclllatlon of funds:
Fund balances at 1 April 2023
735,321
863.659
Fund balances at 31 March 2024
706,370
735,321
The stalement of financial activities includes all galns and losses recognised in the year. All income and expenditure
derive from continuing activities.

TENDER NURSING CARE
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Flxed assets
Investments
14
507.235
521,427
Current assets
Debtors
Cash at bank and in hand
16
23,414
177,408
40,000
175.937
200.822
215,937
CredStors: amounts falllng due wlthln
one year
16
(1.687)
(2,043)
Net current assets
199,135
213,894
Total assets1888 current Ilabllltles
706.370
735,321
In¢ome funds
General unrestricted funds
Subsidised visits fund
250.000
456.370
250,000
485,321
706,370
735,321
706,370
735,321
The company Is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006. for the year ended 31 March 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company lo obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance wilh the provisions applicable to companies subject
to the small companies regime.
The financial stalemenls were approved by the Trustees on .
Mr D G Clayt
Trustee
Company reglstratlon number 08705807

TENDER NURSING CARE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
Charlty Informatlon
Tender Nursing Care is a private company limited by guarantee incorporated in England and Wales. The
registered office is Ryan Medical Centre. St Mary's Road, Bamber Brdige. Preston. Lancashire, PR5 6TE.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the charity's governing document, the
Companies Act 2006. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland" ("FRS 102.) and the Charities SORP "Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with Ihe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The chaflty has taken advantage of the provisions In the SORP for charities not to prepare a Statanent of
Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charily. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
value. The principal accounting policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial slatements, the trustees have 8 reasonable expectalion that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the tr￿￿te8$
continue to adopt the going concern basis of accounting in preparing the financial stalements.
1.3 CharStable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charily.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notlfied
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the lime of the donation.
Legacies are recognised on receipi or olherwise 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
contingent asset.

TENDER NURSING CARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
{Contlnued)
1.6 Expendlture
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit lo a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dIr￿t costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to Ihat activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of lime spent, and
depreciation charges are allocated on the portion of the asset's use.
1,6 Flxed asset Investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as Incurred.
Derecognltlon of flnanclal Ilabllltles
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.7 Retlrement beneflts
Payments to defined contributlon retirement benefit schemes are charged as an expense as they fall due.
Crltlcal accounllng estlmates and Judgements
In the application of the charity's accounting policles, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical 8xperience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revislons to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or In the period of the revision and fulure periods where the revision affects both current and future
periods.
Donatlons and legacles
Unrestrlcted Unrestricted
funds
funds
2024
2023
Donations and gifts
31,042
36,156
Donatlons and glfts
Donations and gifts
Gift aid
29,538
1,504
35,164
992
31.042
36,158

TENDER NURSING CARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Donatlons and legacles
(Contlnued)
Income from charltable actlvltles
Unrestrlcted
funds
2024
Unrestrlcted
funds
2023
Provlslon of domlclllary care
Services provlded under contract
111,952
82,006
Income from other tradlng actlvltles
Unr8Strlcted Unrestrlcted
funds
funds
2024
2023
Fundraising events
Sponsorships and social lolteries
18,019
5,562
7,693
5,374
Other trading activities
23.581
13,067
Income from Investments
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Income from listed investments
Interest receivable
24.816
2,141
24,041
1,494
26,957
25.535
Expendlture on ralslng funds
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Fundralslng and publlclty
Membership schemes and social lotteries
Other fundraising costs
2.100
222
2,240
160
2,322
2,400

TENDER NURSING CARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expendlture on charltable actlvltles
Provlslon of Provlslon of
domlclllary domiciliary
care
care
2024
2023
Dlrect costs
Staff costs
Insurance
Telephone
Postage and stalonery
Sundries
Secretarial wages
Uniforms and cleanlng
Tralning
Accountancy
Payroll charges
Legal and professional fees
Bank charges
Repairs
174.501
7.667
72
353
160,832
3,622
36
li
51
1,083
15,023
26
60
1,320
1,766
619
326
452
1,536
14,858
313
2,355
1,386
1,845
600
173
310
205,969
185,215
Analysls by fund
Unrestricted funds
205,969
185,215
10 Trustees
None of the trustees (or any persons connecled with them) received any remuneration or benefits from the
charity during the year.
11 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Nursing services
Management and administration
11
10
Total
12
11
10-

TENDER NURSING CARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Employees
(Contlnued)
Employment costs
2024
2023
Wages and salaries
Other pension costs
168,271
6,230
154,681
6,151
174,501
160,832
There were no employees whose annual remuneration was more than £60.000.
Remuneratlon of key management personnel
The remuneration of key management personnel was as follows..
12 Galns and losses on Investments
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Gain81{losses) arising on:
Sale of Investments
(14,192)
(97,487)
13 Taxatlon
The charity is exempt from taxation on il8 activities because all its Income is applied for ¢harilable purposes.
14 Flxed asset Investments
Unllsted
Investments
Cost or valuatlon
At 1 April 2023 & 31 March 2024
521,427
Impalrment
At 1 April 2023
Impairment losses
14,192
At 31 March 2024
14,192
Carrylng amount
At 31 March 2024
507.235
At 31 March 2023
521,427
11

TENDER NURSING CARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Debtors
2024
2023
Amounts falllng due wlthln one year:
Other debtors
23,414
40.000
16 Credltors". amounts falllng due wlthln one year
2024
2023
Other creditors
Accruals and deferred income
301
1,386
723
1,320
1,687
2,043
17 Retlrement beneflt schemes
2024
2023
D6flned contrlbutlon schemes
Charge to profit or loss in respect of defined contribution schemes
6,230
6,151
The charity operates a defined contribution pension scheme for all quallfying employees. The assets of the
scheme are held separately from those of Ihe charity in an independently adminislered fund.
18 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants whlch are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the Iruslees for specific purposes.
At 1 Aprll
2023
Incomlng
resources
Resou rces
expended
Galns and At 31 March
losses
2024
General funds
Subsidised visits fund
278.951
456.370
193,532
(208,291)
(14,192)
250,000
456,370
735,321
193,532
(208.291)
(14,192)
706.370
Prevlous year:
At 1 Aprll
2022
Incomlng
resources
Resources
expended
Galns and At 31 March
losses
2023
General funds
Subsidised visits fund
863,659
485,321
156.764
(187,615)
(97,487)
735.321
485,321
1,348.980
156.764
{187,615)
(97.487)
1.220,642
12-

TENDER NURSING CARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Related party transactlons
There were no disclosable related party transactions during Ihe year (2023 - none).
13-