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← The Alex Group

2025-03-31-accounts

Charity registration number 1159263

THE ALEX GROUP

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

THE ALEX GROUP

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J A Livesey
D Cain
S Walsh
S Edwards
A M Tuohey
J Cain
C Chaplow
E Newell (Appointed 20 February 2025)
S Gaughan (Appointed 20 February 2025)
Charity number (England and Wales) 1159263
Company number CE003284
Principal address Rough Lee Home
Rough Lee Road
Accrington
Lancashire
BB5 2LR
Registered office Rough Lee Home
Rough Lee Road
Accrington
Lancashire
BB5 2LR
Independent examiner PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB

THE ALEX GROUP

CONTENTS

Page
Trustees report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Statement of cash flows 7
Notes to the financial statements 8 - 14

THE ALEX GROUP

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements 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 statements and comply with the charity's governing document, 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).

Objectives and activities

In setting objectives and planning for activities, the Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities.

The principal objective of the charity is to provide 24-hour support to residents with physical disabilities. To this end, the charity has established a family type home consisting of suitable residential accommodation available for life, or if appropriate, respite care, giving the residents such facilities as to enable them to engage in fruitful activities to enhance their individual potential.

Strategies for achieving objectives

The Trustees place great emphasis upon ensuring the accommodation provided is of such a quality as to make the residents feel they are at home living in a family environment whilst having all the necessary facilities to support their particular physical needs and receiving a high standard of care. A full programme of social and intellectual activities is provided to ensure the residents feel fulfilled and content.

We continue to seek to recruit members to the Trustee team who can add value and in addition seek suitable volunteers to support the team and residents.

The Trustees are continually committed to ensuring the highest level of regulatory compliance and work closely with the Home Manager to improve systems and procedures in this regard.

Achievements and performance

Charitable activities

The home is an active and vibrant facility for our disabled adult residents many of which have been in the home for many years. The philosophy is very much a home from home and our energies are directed at making it the best it can be and a stable and loving environment. Eight of the rooms now have en-suite facilities and both shared rooms have been adapted to individual bedrooms.

The Staff under the leadership of Andrea Logan and her Deputy Lisa McNally are qualified and experienced. The team ensure a secure and supportive care environment for our residents and we have achieved and maintained a "Good" Care Quality Commission rating in all five areas.

Investment performance

The investment policy of the charity is to invest the available funds to maximise the return to the charity while at the same time keeping the funds as safe and secure as possible. Interest received for the year was £9,679 (2024 - £9,896).

Factors relevant to achieve objectives

The charity continues to be dependent upon the continued placing of residents in the home by the local authority and the Trustees and Management continue their efforts to seek fees which reflect the quality of care and the increasingly complex demands of residents.

The Trustees continue the tough task of balancing the books in a very challenging environment with an increasing cost base, an extremely tough regulatory and compliance regime and the ongoing need to invest in the Homes infrastructure.

THE ALEX GROUP

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

The Trustees aim to maintain free reserves at current levels to provide financial protection in the increasingly uncertain commercial environment. It is also necessary to retain funds for the ongoing renovation, modernisation and improvement of facilities to ensure that the Charity can continue to provide excellent standards of care to the residents of the home. The potential under occupation which may occur as a result of the increasing time lag in filling resident vacancies continues to give cause for concern in that home expenses costs will continue to rise whilst income may remain relatively static. In view of these circumstances the Trustees feel that reserves of £210,000 must be held as a minimum. This is the expected outgoings for a period of 3 months should the home be unoccupied. The Trustees feel that this length of time would be sufficient to fill any vacancies.

General trustee and management plans

The long-term benefit of the residents and the long term future of Rough Lee Home are, and will be, the focus in all of our meetings.

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and constitutes a charitable incorporated organisation.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

J A Livesey D Cain S Walsh T O'Kane (Resigned 20 February 2025) A Anderson (Resigned 20 February 2025) S Edwards A M Tuohey J Holt (Resigned 20 February 2025) J Cain C Chaplow E Newell (Appointed 20 February 2025) S Gaughan (Appointed 20 February 2025)

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust Deed. The charity is always ready to welcome new trustees who have the experience, empathy and knowledge of the charity and are willing to play an active role in promoting its success and development.

A council made up of appointed Trustees and elected members meet four times a year to administer the charity. The chief executive officer during the year ended 31 March 2025, and on the date this report was approved, was Mr J A Livesey.

The Trustees take responsibility for ensuring that they have skills and knowledge required to fulfil their roles efficiently and effectively. Wherever appropriate they will be supported by encouragement, guidance and training.

The Trustee Committee holds regular meetings and annually reviews pay and remuneration fro staff including performance issues and review of the Home Manager and Deputy.

THE ALEX GROUP

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The Trustees regularly assess the major risks to which the charity is exposed, have reviewed those risks and established systems and procedures to manage those risks and are satisfied that the current systems in place mitigate exposure to the major risks albeit they are constantly under review.The primary risks identified are as follows:

  1. To ensure that the home remains financially sound and robust systems and procedures are in place to maintain strong financial control.

  2. To ensure that the home is fully compliant with all relevant legislation and provides the highest levels of care.

The trustees report was approved by the Board of Trustees.

James Livesey

J A Livesey

Trustee

11 November 2025

THE ALEX GROUP

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ALEX GROUP

I report to the trustees on my examination of the financial statements of The Alex Group (the charity) for the year ended 31 March 2025.

Responsibilities and basis 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 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Dean Rodgers ACA PM+M Solutions for Business LLP Chartered Accountants New Century House Greenbank Technology Park Challenge Way Blackburn Lancashire BB1 5QB

28/11/2025 Dated: .........................

THE ALEX GROUP

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income and endowments from:
Donations and legacies 2 9,307 3,152
Charitable activities 3 907,331 820,742
Other trading activities 4 7,544 7,366
Investments 5 9,679 9,896
Other income 6 100 15,319
Total income 933,961 856,475
Expenditure on:
Charitable activities 7 898,178 891,117
Other expenditure 12 524 297
Total expenditure 898,702 891,414
Net income/(expenditure) and movement in funds 35,259 (34,939)
Reconciliation of funds:
Fund balances at 1 April 2024 719,860 754,799
Fund balances at 31 March 2025 755,119 719,860

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE ALEX GROUP

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
18		 2025
£
48,459
208,656
257,115
(62,242)		 £
560,246
194,873
755,119
755,119
755,119		 2024
£
24,859
180,504
205,363
(50,148)		 £
564,645
155,215
719,860
719,860
719,860

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 2025.

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 to 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 with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 11 November 2025

James Livesey

J A Livesey

Trustee

Company registration number CE003284 (England and Wales)

THE ALEX GROUP

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
21
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
Net cash used in investing activities
Net cash generated from financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(12,614)
-
9,679		 £
31,087
(2,935)
-
28,152
180,504
208,656		 2024
£
(60,967)
4,200
9,896		 £
(42,991)
(46,871)
-
(89,862)
270,366
180,504

THE ALEX GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

The Alex Group is a private company limited by guarantee incorporated in England and Wales. The registered office is Rough Lee Home, Rough Lee Road, Accrington, Lancashire, BB5 2LR.

1.1 Accounting convention

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 the 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.3 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.

Grants of a revenue nature are recognised in profit or loss as and when they are received. Grants of a revenue nature for which there are no future performance-related conditions and costs are recognised as income in the period in which they become receivable.

1.4 Expenditure

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

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% to 20% on cost
Fixtures and fittings 20% on reducing balance
Computers 20% on reducing balance
Motor vehicles 20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

THE ALEX GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.7 Taxation

The charity is exempt from tax on its charitable activities.

1.8 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 9,307 3,152

3 Charitable activities

Caring for Caring for
Residents Residents
2025 2024
£ £
Services provided under contract 899,531 808,742
Sales of services by beneficiaries - 4,200
Charitable rental income 7,800 7,800
907,331 820,742

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events - 255
Letting and licensing arrangements 7,544 7,111
Other trading activities 7,544 7,366

THE ALEX GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 9,679 9,896

6 Other income

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net gain on disposal of tangible fixed assets - 1,368
Other income 100 13,951
100 13,951

THE ALEX GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Expenditure on charitable activities

Charitable Charitable
activites activites
2025 2024
£ £
Direct costs
Staff costs 536,479 458,870
Depreciation and impairment 16,826 17,638
Equipment leasing 5,984 5,970
Rates and water 9,204 8,548
Insurance 14,494 14,267
Light and heat 43,563 39,410
Telephone 2,141 2,229
Print, postage, stationery and advertising 1,585 919
Sundries 16,400 17,933
Subscriptions 1,994 4,558
Food and household 73,052 68,404
Gardening 1,428 244
Staff training 1,441 2,450
Repairs and maintenance 35,193 113,674
Motor expenses 4,219 6,862
Computer costs 10,979 4,487
774,982 766,463
Share of support and governance costs (see note 8)
Support 89,970 99,399
Governance 33,226 25,255
898,178 891,117
Analysis by fund
Unrestricted funds 898,178 891,117
8 Support costs allocated to activities
2025 2024
£ £
Staff costs 89,970 99,399
Governance costs 33,226 25,255
123,196 124,654
Analysed between:
Charitable activites 123,196 124,654

THE ALEX GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements - -
Depreciation of owned tangible fixed assets 16,826 17,638
Loss/(profit) on disposal of tangible fixed assets 188 (1,368)

10 Trustees

None of the trustees or any persons connected 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:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
20
2025
£
578,947
40,018
7,484
626,449		 2024
Number
20
2024
£
515,101
36,232
6,936
558,269

There were no employees whose annual remuneration was more than £60,000.

12 Other

Unrestricted Unrestricted
funds funds
2025 2024
Net loss on disposal of tamgible fixed assets 188 -
Financing costs 336 297
524 297

THE ALEX GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Tangible fixed assets

Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 April 2024
887,210
126,894
Additions
11,715
899
Disposals
-
(2,738)
At 31 March 2025
898,925
125,055
Depreciation and impairment
At 1 April 2024
336,645
118,116
Depreciation charged in the year
14,085
1,455
Eliminated in respect of disposals
-
(2,550)
At 31 March 2025
350,730
117,021
Carrying amount
At 31 March 2025
548,195
8,034
At 31 March 2024
550,565
8,777
15
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 Computers
£
3,907
-
-		 Motor
vehicles
£
34,495
-
-
34,495
30,061
1,108
-
31,169
3,326
4,434
2025
£
2,875
25,670
19,914
48,459
2025
£
10,525
20,040
2,218
29,459
62,242		 Total
£
1,052,506
12,614
(2,738)
1,062,382
487,860
16,826
(2,550)
502,136
560,246
564,645
2024
£
-
14,148
10,711
24,859
2024
£
11,890
9,056
1,738
27,464
50,148
3,907
3,038
178
-
3,216
691
869

THE ALEX GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Retirement benefit schemes

Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 7,484 6,936

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

18 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which 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 trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 719,860 933,961 (898,702) 755,119
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 754,799 856,475 (891,414) 719,860

19 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

20 Analysis of changes in net funds

The charity had no material debt during the year.

21
Cash generated from operations
Surplus/(deficit) for the year
Adjustments for:
Investment income recognised in statement of financial activities
Loss/(gain) on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase) in debtors
Increase/(decrease) in creditors
Cash generated from/(absorbed by) operations		 2025
£
35,259
(9,679)
188
16,825
(23,600)
12,094
31,087		 2024
£
(34,939)
(9,896)
(1,368)
17,639
(5,630)
(8,797)
(42,991)