2025-12-31-accounts

EROSH

(Registered charity, number 1165109) Financial statements for the year ended 31 December 2025

Page	Contents
2 - 5	Trustees’ annual report
6	Independent examiner’s report
7	Receipts & payments account
8	Statement of assets & liabilities
9	Notes to the accounts

EROSH Trustees’ annual report for the year ended 31 December 2025

Full name EROSH

Organisation type Charitable incorporated organisation

Registered charity number 1165109

Principal address PO Box 127, Pontypridd, CF37 9FF

Trustees

Ainsley Forbes, Chair Emma Quansah, Vice-Chair Emily Lewis, Treasurer Chris Stephens Christine Stephens, from 12/08/25 Jenny Crocker, from 12/08/25 Bridie Doherty, from 24/02/26 Trudy Hawkins, until 14/03/25 Christopher Thomas, until 20/05/25 Ann Karas, until 20/05/25

Independent examiner

Eva Stevens, employee of Community Accounting Plus, Units 1 & 2 North West, 41 Talbot Street, Nottingham, NG1 5GL

Governance and management

The charity is operated under the rules of its constitution CIO – Association registered 8 January 2016.

We advertise for expressions of interest for erosh trustees on our website, LinkedIn, charity jobs, social media channels.

We have a document for all prospective trustees to read "Your guide to being an erosh trustee" which explains about who we are and the role of a trustee. An application is submitted by prospective trustees and applications are discussed at Trustees’ meetings and Trustees are appointed from here for a period of 3 years.

Objectives and activities

Erosh has two overarching objectives:

1. Promoting the education of the public in the provision of older persons housing and services in order to relieve the needs of older people;

2. To relieve the needs of older people by promoting the effective use of resources by charities and non-charitable organisations with the older persons housing and support sector.

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EROSH

Public benefit statement

The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public Benefit'.

Summary of the main activities undertaken for the public benefit

We support members through a variety of resources and networking opportunities to respond to challenges and opportunities. Enhance individual and organisation performance. Raise awareness of the benefits of good quality sheltered and retirement housing. Improve the quality of older people’s lives.

Our Independent Living Standards enable providers to demonstrate quality of services and accommodation against nationally recognised standards and measure positive outcomes for customers.

We champion good quality older people’s housing and support and provide practical resources for those working with older people and their service managers. We have our own Independent Living Standards enabling sheltered and supported housing providers to demonstrate the quality of their services against nationally recognised standards.

We have national and regional networks which give members the opportunity to be more actively involved at a local level. Disseminate good practice. Celebrate housing with support for older people. Offer a range of open and in-house training.

These activities benefit the public by raised awareness of the value and benefits of older people’s housing so that older people and their families are aware of options available to them.

Influence joint working at all levels to ensure the best use of resources, helping to save money for health and social care.

Promoting sheltered and retirement housing schemes as community hubs to make the best use of resources and help reduce social isolation and loneliness. Encouraging providers to proactively involve service users in decisions relating to the design, delivery and development of their services.

Promoting services that are person centred and promote empowerment, independence and choice. Housing for older people is designed to meet older people’s current and future needs. Housing and services for older people is affordable, accessible, inclusive and non-discriminatory. Services comply with nationally recognised quality standards. Staff working with older people are appropriately qualified, formally inducted and regularly trained to ensure they are up to date and comply with professional standards.

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EROSH

Summary of the main achievements during the period

Produce Good Practice Guides and Briefings. Quarterly legal and policy updates. Ezine features, e-shots and social media posts. Developed a training programme and ran 14 training courses during 2025, 11 in-house and 3 open courses, with Dealing with Challenging Behaviour being the most popular. Developed a consultancy offer and ran a benchmarking project with 20 organisations submitting data and a report available on the erosh website.

Ran network events throughout England and Wales on quarterly basis.

Financial review

Management account surplus of £515 and cash balance of £102,705 at the end of 2025. Trustees consider this a healthy financial position.

The charity’s policy on reserves

The trustees approved a reserves policy of holding a minimum of 3 months annual budgeted expenditure.

Financial risks

Fall in susbcription income not offset by cost reduction.

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EROSH EROSH Chalr's Report 2025 Change is the word that best describes 2025 for erosh. During the past year we have welcomed Steve Rafferty as chief executive, Rebecca Mollart has become the lead on Policy and Good Practice and Jenny Crocker, Christine Stephens and Bridle Doherty have become Trustees. We have also sadly bid farewell to Ann Karas and Chris Stephens both of whom stepped down as trustees after many years of service. Kevin Smith has also taken up the role of Director of Independent Living Standards and Tracy James has become the lead on Membership and Training. l am grateful to Emily too for continuing in her role as Treasurer despile a huge change personally in becoming a Mum. Emma has stepped into the role of Vice Chair and I have taken on the role of Chair. In addition to the above, after two years of relentless effort, we have finally managed to clarify our VAT status with HMRC. We are delighted to confirm that we are exempt from Vat Members Fees and Services lo Members. We have also commissioned a redesign and update of our website as well as negotiated an arrangement with Kingdom Academy to provide level 3 and 4 courses relevant to people working in the sector. This will provide a valuable option for staff working in the sector. The network groups continue to function as a forum for professionals in the sector to promote the exchange of ideas, approaches and mutual support focussed on the provision of good quality services. The network groups directly influence the programme of work and events that we undertake on their behalf. Examples of this are the Bitesize Monthly Events and the Heat Networks Webinar. Erosh continues to be financially secure, and we are in the process of regularising the Bank Mandate and authorised signatories for our account. I would like to take this opportunity to express my thanks to those trustees who have left for their hard work over many years. Chris and Ann have both made lasting contributions in helping erosh achieve its aims through their commitment, insight, professionalism and support. I want to acknowledge all the current trustees for their commitment, time and contribution, both in and outside our formal meetings. This is in addition to the support provided to Steve and his team, as well as to me, in the sha￿d roles which every one of us have as custodians of the erosh and the pursuit of its charitable objectives now and in years to come. Signed on behalf of the charity's trustees: Signed Ainsley F Date

Independent examiner’s report to the trustees of EROSH for the year ended 31 December 2025

I report to the trustees on my examination of the accounts of EROSH (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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:

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the accounts do not accord with those records.

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 accounts to be reached.

Signed ____ Date _______ Eva Stevens BSc, CPFA Employee of Community Accounting Plus

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EROSH Receipts & payments account for the year ended 31 December 2025

2024 £ Receipts 55637 Membership subscriptions 33165 ILS income 1500 Sponsorship 1604 Bank interest 1600 Consultancy fees & assessments - Training 93506 Total receipts Payments Direct costs 11295 Marketing, PR & Business Development 20530 Consultancy - policy & projects 25700 ILS expenditure Support costs 7906 Administrator 1905 Website & IT 113 Telephone 424 Printing, postage & stationery 8617 Good Practice Guides 305 Subscriptions 162 Insurance 642 Travel & subsistence 75 Bank charges 1540 Network launch 1558 Sundry expenses Governance costs 840 Independent examiner's fee 1000 Professional fees/consultancy/training 82612 Total payments 10894 Net receipts/(payments) 91296 Cash funds at start of this period 102190 Cash funds at end of this period	2025 £ 57628 21215 - 1307 7985 9312
	97447
	15120 19672 24669 9461 112 123 446 10895 358 162 588 60 - 253 874 14139
	96932
	515 102190
	102705

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EROSH Statement of assets and liabilities at 31 December 2025

2024 £ Cash assets Note 102190 Bank accounts 102190 Other monetary assets 41 Prepayment - Insurance - Debtors 2 41 Liabilities (9112) Creditors 3 (9112)	2025 £ 102705
	102705
	41 2350
	2391
	(5970)
	(5970)

These financial statements are accepted on behalf of the charity by:

Signed _____ Date _____ Emily Lewis, Trustee

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EROSH Notes to the accounts for the year ended 31 December 2025

1. Receipts & payments accounts

Receipts and payments accounts contain a summary of money received and money spent during the period and a list of assets and liabilities at the end of the period. Usually, cash received and cash spent will include transactions through bank accounts and cash in hand.

2. Debtors

Debtors
Membership subscriptions ILS income Training Creditors Independent examination fee Consultancy - policy & projects Administrator Good Practice Guides Professional fees/consultancy/training ILS expenditure	£ 60 1075 1215
	2350 £ 930 1470 800 1260 565 945
	5970

3. Creditors

4. Trustees’ remuneration

Trustees received no expenses, remuneration or benefits in this period.

5. Related party transactions

There were no related party transactions during the period.

6. Glossary of terms

Creditors: These are amounts owed by the charity, but not paid during the accounting period.

Debtors: These are amounts owed to the charity, but not received in the accounting period.

Prepayments: These are services that the charity has paid for in advance, but not used during the accounting period.

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