REGISTERED COMPANY NUMBER." 02996621 {England and Wales)
REGISTERED CHARITY NUMBER: 1168733
Report of tho Truslees and
Flnancial Statements
for the Year Ended 31 March 2024
for
Natural Breaks Limlted
SB&P
Chartered Accountants & Statutory Audilors
Oriel House
218 Oriel Road
Bootle
Merseyside
L20 7EP

Natural Breaks Limited
Contents of Ihe Financial Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
1 to 8
Report of the Independent Auditors
9 to 11
Statement of Financial Activities
12
Statement of Flnancial Position
13
statemenl of Cash Flows
14
Notes to the Slatement of Cash Flows
15
Notes to the Financlal Statements
16 to 21

Natural Breaks Limited
Report of the Trustees
for the Year Ended 31 March 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report with
the finanaal statements of the charity for the year ended 31 March 2024. The tmstees have adopted the provisions of
Accounting and Reporting by Charities: Stalement of Recomrnended Practi¢e 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
Objectives and aims
To relieve the needs of adults and children with disabilities and Iheir carers residing in the North West of England by:
Providing help. support and guidance.
Promoting health and well being through supporting individuals to lead full and active lives.
Providing supported holidays.
Providing opportunities for r8SPite.
Mission
We believe living an ordinary life can be extraordinary. Our mission is to work with people with disabilities. their families.
commissioners and our strategic partners
to develop and deliver excellent personalised seNices.
providing the highest standards of support and care,
and best value for money
so that people with disabilities and complex needs and theiryamilies can live rnore fulfilling and inclusive lives.
Values
Our mission is underpinned through 'The Natural Breaks Way,; our values being:
Person cente￿dnesS
The people we support are at the heart of everything we do. W8 believe in empowering people to develop the
skills and confidence lo fulfil their aspirations and dreams.
Respect
We believe in paying due regard and consideration for the feelings, abilities and rights of others. Natural Breaks
is a place where everyone feels valued and contributes to making a difference.
Kind
We believe in the importance of being caring and considerate in providing support that empowers people to live
their best life.
Commitment
We are dedicatÈd to working together to deliver an exceptional service where people are encouraged to achieve
their goals and aspirations.
Inclusive
We believe every individual has the right to live as a valued member of their community. creating a sense of
belonging and ability to positively contribute to that Community.
Creative
We are imaglnative and resourceful in finding solutions which meet individual needs and aspirations. as well as
those of the or9anisation.
Our key business obJ8ctives for 2023-2024 were as follows:
To continually ass85s the need5 and priorities of people we support, workforce availability and technological
solulions to deliver services in a safe and secure way
To provide value for money to the people and organisations who commission our services.
To maintain our position as a preferred supplier with Liverpool Adult Social Services and all local authorities in
the areas where we operate as an approved provider on the Liverpool City Region Framework
To deliv8r the Financial Sustainability Plan to increase income generation and lo tightly manage expenditure
To develop a pathway to prepare lo achieve CQC Outstanding status
To deliver our workf0￿e Development strategy and implement changes to our pay and benefits. tsrms and
conditions, h&alth and wellbeing support
To rollout our digital care and support system on a phased basis and review digital rota management solutions
To continually review how the services we provide fit with Ihe 'a life not a service, concept and identifying how we
could address those other needs
To develop innovative solutions to meet Ihe needs of people with disabiliti8s who fall outside assessed needs
services
Page 1

Natural Breaks Llmited
Report of the Trustees
for the Year Ended 31 March 2024
OBJECTIVES AND ACTIVITIES
Significant activities
Supported Living - we support 25 people providing support at the right level that enables people to live their lives in their
own homes. Support is provided by teams who are dedicated to each person. Teams have a Cowordinator who is directly
responsible to a senior manager.
Social and Learning - we work with 36 people who have been assessed as needing one or more people to support them.
This involves our support staff meeting peopla at the places where they live or at a pre-arranged place so that they can
get out regularly to get involved in things that will enhance their wellbeing i.e. college or olher classes. employment or
voluntary work. sports and exercise.
The Breakers, caravan our accessible caravan in North Wales. In tolal 11 people we support and other peoplè with
disabilities, plus their families or carers used the caravan. some more than on￿.
Newquay Holiday- this is an annual event that takes place in August. In 2023, 11 people we support went with 3 staff. The
trustees are extremely grateful to Liverpool Lions for their financial contribution to costs and Newquay Lions who host the
lrip and provide a range of activities for the people we support to enjoy.
We delivered a number of events in 2023-24. The events held were designed to appeal to different tastes and interest5 of
as many peopl& we support as possible. Where possible the events were opened up to people with needs who are not
supported by Natural Breaks and in some cases. the local community. We were able to ulilise some of the funds raised
through 'Take a Break wilh Natural Breaks, fundraising to make Ihese events accessible to more people. Highlights
included:
Excursions to Llandudno. Blackpool Illurninations. Manchester Christmas market. Cadbury's World. Chester Zoo
and ITV'S Emmerdale set
Warm Hub days during the winter where people we 5UPPOrt could pop in for lunch and watch an aftemoon film
Celebrating landmark birthdays for people we support and long service awards for staff
Holding an aftemoon tea to celebrate the Coronation of King Charles111
Christmas Paty, Christmas jumper day and trip to see a Chrislmas Panto
A copy of the 2023-24 Impact Report is available on our website https.'Ilwww.naturalbreaks.co.ukl
Public benefit
In setting our objectives and planning our activities the tnjstees have considered the Charity Commission's general
guidance on public benefit.
Page 2

Natural Breaks Limited
Report of the Trustees
for the Year Ended 31 March 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In the year to 31 March 2024 our key achievements were as follows:
Continuing to provide quality services to the peopl& we support and théir families and carers. despite the well
documentèd challenges the sector fa¢es. The Care Quality Commission's approach to inspections of providers,
services has changed but our rating rèmains GOOD. In their July 2023 'off-site' dynamic monitoring review the
inspectors stated 'we have not found evidence that we need to carry oul an inspection or reassess our rating,.
The last full inspection in May 2019 focused on the five key areas as to whether the service provided is safe.
effective. caring. responsiv6 and well-led. Natural Breaks was rated as GOOD in all a￿as. The inspecloT
commented:
'People were positive about Ihè care and support they received from Natural Breaks,
'staff wer6 caring and always promoted people's dignity and independence,
'People and their relatives were highly complimentary about the service. Pèople told us the setvice was
'excellenV' and met people's needs,
'People we spoke with told us they felt safe being supported by the staff, and staff were able to describe the
course of action they would take if they felt someone was being harmed or wa5 at risk of harm,
Risks which comprornised people's health and well-being were appropriately assessed, and ¢ontained a high
level of detailed information.
The Trustees were particularly pleased whèn. in recognition of their expertise and experience. of our senior
managers were asked to take up joint running of the Liverpool Registered Managers forum in March 2024.
Maintaining preferred supplier slatus with Liverpool Adult Social Services. Liverpool City Council Conlracis and
Commissioning meetings with providers have now resumed and cover,. safeguarding, quality assurance, use of
voids and topical matters. No issues were raised in respect of Natural Breaks. and only positive verbal feedback
was received about the Charity's excellent reputation. and its strong engagement with Commissioners. who
stated ' We only hear good things about Natural Breaks,.
Holding approved provider status with the local authorities for Wirral, Sefton and Cheshire West and Chester.
Delivering our financial sustainability plan. which enabled us to increase income and manage our costs whilst
keeping our 2023-24 pay rates above Real Living Wage levels.
Using the Positive Behavioural Support skills and knowledge in our senior management tearn to ensure a further
successful transition of two young people with multiple complex needs from child to adult social care.
Achievements that have led to us being approached to deliver similar seFvices in 2024.
Developing ideas around 'a life not a service,, for example. facilitating volunteering opportunities in local
cornmunilies. people we support ¢O-editing our newsletter and determining the annual events programme.
Ensuring that the people we support, through their Have Your Say group, design the events programme and are
able to voice their views on all support matters directly to senior management. Recent quotes from the HYS
group are..
'Natural Brèaks have boss staff that encourage you to do the thing5 you want,
'My Dad always told rne he was glad l joined Natural Breaks, since being her61 can budget my own money,
and:
'Before Natural Breaks I was supported sornewhere else where l always had to be in by a certain lime,.
Delivering our Workforce Development strategy., pulling together initiatives around pay. benefits, conditions,
training & development. health and wellbeing ensuring we ￿maIn an attractive and cornpetitive employer. In our
latest staff survey (June 2024) employees were asked what they love about working at Natural Breaks,.
'Meeting People - able to learn new skills. build relationships with others and enhance the lives of people we
support to live a good. quality life,
Making a difference - helping people live their life to the full. making an individual smil8, supporting an
individual to achieve their goals. encouraging an individual's confidence and helping an individual overcome
a challenge,
Tearn - working alongside respecttul, understanding teams and having approachable frtendly manager5.
Fe81ing part of a family,
Flexibility - having the ability to work and to fit in everyday or personal tasks such as going to the doctor or
attending appointments,
Commencing roll-out of our integrated care sUPPOrt and rota management system enabling us to transfomi our
care plans and support arrangements from paper to digilal. The system was in operation at 25 /0 of Supported
Living services by the end of year 1.
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Page 3

Natural Breaks Limltod
Report of the Trustees
for the Year Ended 31 March 2024
ACHIEVEMENT AND PERFORMANCE
Fundraislng activities
The Trustees decided to aim for modest fundraising levels in 2023-24 and to continue all fundraising without recourse to
an intemal fundraiser or extemal support.
The charity successfully raised funds around the theme'Take a Break with Natural Breaks,. This fund is designed to provide
assistance for people with disabilitiès to be able to access subsidised trips, events etc. Our Chief Executive led on bids
and other funds were raised through our staff and trustees, their families and friends. and families and friends of people
we support.
We raised £6,614 mainly through the following..
a successful bid for £1,500 from the Liverpool Community and Voluntary Service Community Impad Fund
a donation from an employee of Scott Bader, related to a person we support, using their allocation of the Scott
Bader Employees charity support scheme
a member of our staff arranging a Halloween event in collaboration with The Yacht Club, Liverpool
other donations frorn individuals connected with our staff. trustees and friends and families of people we support
the easytundraising scheme when our supporters use this facility for their on-line shopping
Our website, fully launched in 2018, has excellent, secure fundraising functionality and is the prime method for receiving
donations.
Natural Breaks has registered with the Fundraising Regulalor and follow the Code of Fundraising Practice. We do not use
professional fundraisers or commercial parlicipators. All events are managed by a nominated employee and all funds
raised are Managed by our Finance Manager. The very nature of our charity bring5 us into contact wilh vulnerable people
and we have robust safeguarding and professional boundaries policies. We have had no complaints about fundraising by
our charity.
Internal and external factors
The trustees are delighled with th6 performance of our Chief Executive, Diane Hesketh. Diane is an ideal fil for Natural
Breaks. she always brings great enthusiasm to the role. her leadership has transformed the senior management team,
motivated and developed our workforce, raised the profile and importance of Natural Breaks with commissionèrs. Diane
has a real rapport with the people we support and their families.
During Ihe last year three new trustees joined the charity enhancing the Board's overall skill set, knowledge and expertise.
One existing trustee, lan Meyer, subsequently resigned in April 2024 and the Board are grateful for the lime, effort and
experience he brought whilst with Natural Breaks.
FINANCIAL REVIEW
Financial position
The actions in our Financial Sustainability Plan. first introduced by the trustees in 2018-19. continued through 2023-24.
Our income grew by 18.OYll, reflecting significant improvements in rates paid by commissioners and inC￿aSed delivery.
Through careful management of resources {e.g. yet again we delivered our services without recourse to agency staffing)
and tight control of costs. we were able to continue to pay above Real Living Wage levels from April 2023 but keep our
expenditure increase to 12.50/0. Overall. the organisation recorded a surplus of 4.74/0 which was better than forecast in the
plan.
The truslees have agreed a further financial sustainability plan for 2024-25 with a number of 8Qtions identified, initiatives
to increase overall income and measLJres to tightly ¢ontrol costs.
Included wllhln the charity balance sheet at the year-end is an amount of £79,812 being deposits held on behalf of
beneficiaries of the charity .{the 'Designated Custodian Fund,). th8 amount is duly represented by an equal creditor of
£79.812.
Prlncipal funding sources
Our principal funding in 2023-24 came from commissioners in the local authorities of Liverpool and Sefton with sorne via
NHS Continuing Health Care. Other funding came from direct paymonts by people we support. their families and carers.
There were restricted grants and fvnds received in 2023-24 arnounting to £4.061 in respect of the 'Take a Break with
Natural Breaks, fund and funding for the caravan.
Inveslment policy and objectives
Funds that are surplus to requirements in the Short term are kept in fixed term and nolice-based int8rest-bearing accounts
in accordance with the charity's Investments Strategy. Natural Breaks does not have any other investments.
Page 4

Natural Breaks Llmited
Report of the Trustees
for the Year Ended 31 March 2024
FINANCIAL REVIEW
ReseNes policy
Natural Breaks is determined to keep a level of reserves commensurate with balancing the need to release funds with the
need to retsin sufficient funds for an orderly, compliant closure and redundancy costs. The calculation of average monthly
operaling costs includes all recurring predictable expenses such as redundancy for office-based staff, salari85, taxlNI and
rent. Best- and worst-case breakdowns are held with the organisation's Reserve Policy.
The level of re5eryes at 31 March 2024 increased to £923,897. The trustees acknowledge that this is higher than that
required by the best- and worst-case costs in the Resetves Policy but they believe that it is appropriate in view of the
general economic uncertainty in the sector. pressures on income and increasing staff costs. The Reserves Poli¢y is kept
under regular review.
FUTURE PLANS
The tNslees recognise the immediate shortlmediurn term ¢hallÈnges Natural Breaks face delivéring social care: wilh the
need to balance the pressures on income, with the expectations of people we support and their families and carers. with
the need lo excel in regulatory requirements and meet the needs to reward and develop our workforce. LoDking to the
longer term, the trustees foresee that there will be significant changes lo social care provision and, with our Chief Executive
and all managers. are developing our'Natural Breaks 2030. strategy.
Our plans for 2024-25 build on the financial 5UStainability and the workforce development actions introduced in previous
years that have placed the organisation in ideal shape to expand the range of servicès and activities we can provide. Our
plans include..
Ensuring we continue delivering services in a safe and secure way by assessing the needs and priorities of
people we support, workfor¢e availability, technological solutions and HM Government, commissioners and
publi¢ health guidance guidance
Delivering the financial sustainability plan to increase income generation and lightly manage expenditure
Implementing a pathway to achieve CQC Outstanding status
Delivering our Workforce Development plan, irnplementing changes to our pay and benefits. terms and
conditions. health and wellbeing support to ensure we remain an attractive and competitive employer
Designing and delivering a 'Back to Basics, programme for all stsff. managers and trustees that will reinforce the
values and behaviours of Natural Breaks
Developing our Cyber Resilience strategy
Continuing rollout of our digital care and support plan across our $8rvices. introduction of a digital rota
rnanagement system along with investigating integration with our 'back office, systems
Reviewing how the services we provide fit with the 'a life not a service, concept and identifying how we could
address those other needs. in particular. reassessing the housing needs of the people we support with the aim of
future proofing housing models
Developing innovative solutions to rneet the needs of people with disabilities who fall outside assessed needs
service5
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust. and constitutes a lirnited company, limited by
guarantee, as defined by the Companies Act 2006.
Charity constitution
Natural Breaks activities started in 1992 and was incorporated as a not-for-profit company limited by guarantee in 1994. In
Augusl 2016 it became a registered charity.
Recruitment and appointment of new trustees
The Articles allow for up to 9 Irustees {rninimum 2). As at 31st Ma￿h 2024, Ihe Board had 6 trustees following the
recruilment of thr8e trustees during 2023-24.
Natural Breaks has a policy governing conflicts of interest and all trustees must Complete a declaration of inleresls. A
register is maintained by the company secretary.
Trustees are el8Cted by the members of the charity and one third, by rotation, each year must retire and can sland for re-
election. The trustees have discretion to admit into membership of the charity individuals who support the objects of Natural
Breaks. Constant regard is paid to the skills mix of the trustees to ensure they all have the necessary skills to contribute
fully to Ihe charity's development.
Page 5

Natural Breaks Limited
Report of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The organisation structure at 31st March 2024 was as follows:
Trustees
Chief Executlve
HR & Quality
Assurance Mgr
Service Managers!
Communications,
Coordinator
1x31
Finance Manager,
Service
Coordinators
Support Workers,.
Decision making
The board of trustees meets bi-monthly. The board is supported by the following committees. with defined terms of
reference, and which meet throughout the year:
Governance and Safeguarding
Finance
Busin&ss and Marketing
The chief executive and senior managers attend, and provide reports to, regular meetings of the board of truste85 and the
committees. This enables the business of Natural Breaks. including strategy development and govemance, to be
undertaken collaboratively.
The chief executive manages the day to day business wilhln defined authority delegated by the trustees. The delegated
authority is reviewed annually and covers activities that can be undertaken without the trustees, specifio agreement, for
example..
Size and scope of services that can b8 procured.
Fundraising.
staff policies.
Staff remuneration.
Budget and expenditure.
Procurement ofassets.
Contraotual obligations and liabillties.
Induction and training of new trustees
On becoming a trustee, trustees are briefed by the chair on their responsibilities as a trustee. They are briefed by their ¢o-
trustees and chief executive on the history of Nalural Breaks, financial position and operational management of the charrty,
current objectives and fijture plans. The trustees are encouraged to attend any courses which they feel are relevant to the
development of their role and keep up to date on any changes in legislation. All the directors at th& time Natural Breaks
became a charity undertook independent training in Ihe'roles and responsibililies of trustees, and members of the Finance
Committee undertook 'financial awareness, training.
Page 6

Natural Breaks Limited
Report of the Truste85
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The Governance Committee regularly review thè strategic risk register and have identified key risks and determined their
mitigation. These include-
Compètition from simllar organisations, with an ever-present factor being those paying higher wages and an
emerging factor being use of technology. Mitigation - The Irustees have agreed to pay the Real Living Wage for
2024-25 and continue lo monitor the local market trj ensure the charity's reward and recognilion package is
attractive. Developments in adult social care in the Mers6yside area and all requests for new s&rvi¢es are logged
and outcomes are reported to the Business & Marketing Committee. Families and carers are surveyèd regularly
and their feedback acted upon..
Inforniation Technology. particularly digilisation of the sector and cyber security. Mitigation - To transform our
care plans and support arrangements from paper to digital, we procured an integrated care support and rola
management system in 2022. This is being rolled out across all our seNices. Mindfvl of the change in risk profile
in moving from an essentially paper-based operation, our cyber security strategy and business continuity plans
are being reviewed and the Data Protection & Security Toolkit assessment is being updated.
3 Over dependency on one key supplier. Mitigation - Opportunities to develop transition services and sejvices
in boroughs outside Liverpool are monitored. Work will conlinue to develop additional sources in 2024-25.
4 Employment issues. which we perceive could emerge across the sector through the post Covid employment
market. such as: recruitment and retention, wellbeing and mental health. Mitigation -
Quite unique to Natural Breaks. we have maintained our standard of not using temporary agency staff to
provide direct support. A number of factors have made this possible and sustainable including effective rota
management. targeted recruitment campaigns, our'Refer a Friend, initiative and successful engagement
wilh an employment agency to source permanent support workers and middle managers.
Our Chief Executive hosts a quarterly CEOISupport Worker Forum enabling direct communication and an
opportunity for our support workers to inform and influence operational and organisational practice.
Employee health and well-being is a priority area for the organisalion. Individual hoalth and Welfa￿ checks
regularly lake pla¢e and employee support is available Ihrough our Employee Benefits Flexcel Platfomi.
Our Wellbeing Slrategy, risks and appropriate mitigation measures was introduced in 2022 and is reviewed
regularly with training including Mental Health Awareness and Mental Health Champion5 taking place.
Our'Back to Basics, programme for all staff. managers and trustees introduced in June 2024 reinforced
roles and responsibilities. policies and procedures and good practices.
Dependency on income from local authorities. Mitigation - The Irustees are aware of commenls made by
local authorities about their funds. Statements from Liverpool City Council on their financial viability and the
potential implications of a Section 114 will be monitored. Our Chief Executive, as a member of VODG and
through other forums. has Ihe opportunity to engage with the commissionèrs and represent Natural Break5 and
SME'S in relation to fairer funding and term5 and conditions.
6 Compliance with legislation and regulations specifically ensuring highest quality care and support. Mitigation
Two of our senior managers hold CQC Registered Manager status and chair the Liverpool Registered
Manager forurn.
All regulated services are subject to health checks. an intsrnal audit was conducted in 2023-24 and any
actions arising completed and reported through the Govemance & Safeguarding Committée.
Our Chief Executive and Senior Management team engage with local, regional and national forums and
confèrences to keep abreast of compliance, legislative and regulatory developments.
Our Chief Executive is a member of Liverpool Adult Safeguarding Board ILSAB} represènting Supported
Living and Community Support service.
7 Compliance with legislation and regulations specifically arising from Merseyside Fire & Rescue Service
extending regulations to apply to supported living services delivered by all providers. Mitigation - A specialist fire
risk assessrnent provider has been engaged and a bi-annual survey programme is in operalion. with
assessments and acttons being reported to the trustees Ihrough the Governance & Safeguarding Committee
8 Slaff turnover. our workforce is increasing in size and the overall profile is changing. Mitigation - Recruitment
standards have not been diluted, our Welcome Day, Induction procedures and training have been adapted. All
staff received 'Back to Basics, training.
Demographics of the people we support. an aging population and a tendency in older people to develop multi-
health issues requiring additional and specific support. Mitigation - the management team regularly review care
plans and take a pro-aotive approach to agreeing changes to support arrangements with Adult Social SeNices.
Mindful of the need to consider our social care provision to both existing and new people in the future, the
trustees with our Chief Executive and all managers, are developing our'Natural Breaks 2030, strategy.
REFERENCE AND ADMINISTRATIVE DETAILS
Rogistered Company number
02996621 (England and Wales)
Page 7

Natural Breaks Limited
Report of tho Trustees
for the Year Ended 31 March 2024
Registered Charity number
1168733
Registered offlce
Millennium Resource Centre
Blenheim Street
Liverpool
Merseyside
L5 8UX
Trustees
K C Lloyd
I P Meyer (resigned 25.4.24)
Mrs J Erskine
R Itiokiet
D G O'shaughnessy (appointed 19.6.23)
P H Weston (appointed 19.6.23)
G Flanagan (appointed 15.8.23)
Company Secretary
Mrs K Burke
Auditors
SB&P
Chartered Accountants & Statutory Auditors
Oriel House
218 Oriel Road
Booue
Merseyside
L20 7EP
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees (who are also the directors of Natural Breaks Limited for the purposes of company law) are responsible for
preparing the Report of the Trustee5 and Ihe financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial yèar which give a true and fair view
of the state of affairs of the charitable company and of the incoming resources and application of resources, including the
income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees
are ￿qUired to
select suitable accounting policies and then apply them consistently:
observe the methods and principles in the Charity SORP.
make judgements and estimates that are reasonable and prudent,.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitabl8
company will continue in business.
The trustees are responsible for keeping proper a￿OUnting records which disclose with reasonable accuracy al any time
the financial position of the charitable cornpany and to enable thern to ensure that the financial Statements comply wilh the
Companies Act 2006. They are also responsible for safeguardin9 thè assets of the charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
there is no relevant audit infomiation of which the charitable company's auditors are unaware: and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit
information and to establish that the auditors are awa
of that infomation.
Approved by order of t
7d of trustees on ......... ...........
and signed on its behalf by-
K C Lloyd - Trustee
Page 8

Report of the Independent Auditors to the Members of
Natural Breaks Limited
Opinion
We havé audited the financial statements of Natural Breaks Limited (the 'charttable company.) for the year ended
31 March 2024 which comprise the Statement of Financial Activities, the Statement of Financial Position. the Statement of
Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accèpted Accounting Practice).
In our opinion the financial statements=
give a true and fair view of Ihe state of the charitable company's affairs as at 31 March 2024 and of its incorning
resources and application of resources, including its income and expénditure, for the year then ended.,
have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and
have been prepared in accordance with the requirements of the Companiés Act 2006.
Basls for oplnlon
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS {UK}} and applicable law. Our
responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial
statements section of our report. We are independent of the charitable company in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and
we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit
evidence we have obtained is sufficient and appropriats to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statemenls. we have concluded that the trustees, use of the going concem basis of accounting in
the preparalion of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions
that, individually or collectively, may cast significant doubt on the charitable company's ability lo continue as a going
concem for a period of at least ￿e1ve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are descrtbed in the relevant
sections of this report.
Other inforniation
The trustees are responsible for the other infomiation. The other information comprises the information included in the
Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on Ihe financial statements does not cover the other information and, except to the extent otherwise explicitiy
stated In our report, we do not expres5 any form of assurance Conclusion Ihereon.
In connection wilh our audit of the financial statements, our responsibility is to read the other information and. in doing so
consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained
in the audit or otherwise appears to be materially misstated. If we identify such rnaterial inconsistencies or apparent material
mis5talements, we are required to detemine whether this gives rise to a material misstatement in the financial statements
themselves. If. based on the work we have performed, we conclude Ihat there is a material misstatement of this other
information, we are required to report that fact. We have nothing lo report in thi5 regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on Ihe work undertaken in the course of Ihe audit..
the inforrnation given in the Report of the Trustees for the financial year for which the financial statements are prepared
is consistent with the financial statements-, and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of tho knowledge and understanding ot the charitable company and ils environment obtained in the course of
the audit. we have not identified material misstatements in Ihe Report of the Trustees.
We have nothing to report in respect of the following matters where the Compani85 Act 2006 requires US to report to you
if. in our opinion-
adequate accounting records have not been kept or retums adequate for our audit have not been ￿Cerved from
branches nol visited by us. or
the financial statements are not in agreement with the accounting records and returns.. or
certain disclosures of trustees, remuneration specified by law are not made- or
we have not received all the infomiation and explanations we require for our audit-, or
the trustees were not entitled to take advantage of the small companies exemption from the requirement lo prepare a
Strategic Report or in preparing the Report of tho Trustees.
Page 9

Report of the Independent Auditors to the Members of
Natural Breaks Llmited
Responslbilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the Irustees (who are also the directors of the
charitable company for the purposes of cornpany lawl are responsible for the preparation of the financial statements and
for being satisfied that they give a true and fair view, and for such intemal control as the trustees detemiine is necessary
to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, Ihe trustees are responsible for assessing Ihe charitable company's abiltyto continue
as a going concem. disclosing, as applicable. matters relaled to going concem and using the going concem basis of
accounting unless the trustees either intend to liquidate Ihe charitable company or to cease operations, or have no realistic
alternative but to do so.
Our responsibilltles for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material
mi5Stalemenl. whelher due to fraud or error, and lo issue a Report of the Independent Auditors that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with
ISAS (UK) will always dete¢t a material misstatement when it exists. Misstatements can arise from fraud or error and are
considered material if. individually or in the aggregate. they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
The objectives of our audit are to identify and assess the risks of material misstatement of the financial stalemenls due to
fraud or error,. lo obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to
fraud or emr., and to respond appropriately to those risks. Owing to the inherent limitations of an audit there is an
unavoidable risk Ihat material misstatements in the financial statements may not be detected. even though the audit is
properly planned and performed in accordance with the ISAS (UK).
In identifying and assessing risk of material misstatement in respect of irregularities, including fraud and non-compliance
with laws and regulations, our procedures included the following:
We obtained an understanding of the legal and regulatory frameworks applicable to the Company and the sector
in which it operates. We detemined that the following laws and regulations were most significant..
The Companies Acl 2006
UK corporate tax laws
UK employment laws
UK heallh and safety regulations
Care Quality Commission
Health and Social Care Act 2008
Heallh and Care Act 2022
We assessed the susceptibility of the Company's financial statsrnents to materiality misstaternent. including how
fraud might occur. Audit procedures performed by the audit engagement team included..
identifying Ihe controls that management has in place to prevent and detect fraud-
challenging assumptions and judgements made by management in its significant accounting estimates.,
auditing the rrsk of management override of controls. including through testing joumal entries and other
adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the
normal course of business-
assessing the extent of compliance with the relevant laws and regulations.
A further description of our responsibilities for the audit of the financial statsments is located on the Financial Reporting
Council's website at www.frc.org.uklauditorsresponsibilities. This description foms part of our Rèport of the Independent
Auditors.
Page 10

Report of the Independent Auditors to the Members of
Natural Breaks Limited
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might stale to the charitable company's members
those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted
by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable
company.
mernbers as a body. for our audit work. for this report, or for Ihe opinions we have fomied.
Suzanne Draper FCCA ACA {Senior Statutory Auditor)
for and on behalf of SB&P
Chartered Accountants & Statutory Auditors
Oriel House
218 Oriel Road
Bootle
Merseyside
L20 7EP
Date..
Page 11

Natural Breaks Llmited
Statement of Flnancial Activities
for the Year Endod 31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
funds
Restricted
funds
Noles
INCOME AND ENDOWMENTS FROM
Donations and legacies
16,109
1,834
17,943
27,015
Charitable activitles
Supported Living
3,943,805
1,670
3,945,475
3,337,323
other trading activities
Investment incorne
295
557
852
9,812
675
2,983
Total
3,970,021
3,974,082
3.367,996
EXPENDITURE ON
Charitable activities
Supported Living
3,773,735
12,222
3 785,957
3,365,381
NET INCOMEI(EXPENDITURE)
Transfers between funds
196,286
6,046
{8,161)
188,125
2,615
15
Net movement in funds
190.240
(2,115)
188,125
2,615
RECONCILIATION OF FUNDS
Total funds brought foMard
714,751
21,021
735,772
733,157
TOTAL FUNDS CARRIED FORWARD
904,991
923,897
735.772
The notes form part of these financial statements
Page 12

Natural Breaks Limited
statement of Financial Position
31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
funds
Restricted
fvnds
Notes
FIXED ASSETS
Tangible assets
11
14,664
11,060
25,724
25.733
CURRENT ASSETS
Debtors
Cash at bank and in hand
12
404,538
722,692
450
7,396
404,988
730,088
325,553
611,451
1,127,230
7.846
1.135,076
937.004
CREDITORS
Amounts falling due within one year
13
(236,903)
(236,903)
{226.965)
NET CURRENT ASSETS
890 327
7,846
898 173
710.039
TOTAL ASSETS LESS CURRENT LIABILITIES
904,991
18,906
923,897
735,772
NET ASSETS
904 991
18,906
923,897
735.772
FUNDS
Unrestricted funds
Restricted funds
15
904,991
714,751
21.021
TOTAL FUNDS
923,897
735,772
These financial statements have been prepared in accordance wilh the provisions applicable to charitable cornpanies
subject to the small ¢ompanies regime.
The financial statements were approved by the Board ofTrustees and authorised for issue on ...
and were signed on its behal
K C Lloyd - Trustee
The notes form part of these financial statements
Page 13

Natural Breaks Limited
ststement of Cash Flows
for the Year Ended 31 March 2024
31.3.24
31.3.23
Notes
Cash flows from operaling activities
Cash generated from operations
114,681
12.660}
Net cash provided byl(used in) operating activities
114,681
12,660)
Cash flows from investing activities
Purchase of tangible fixèd assets
Interest received
(5,856)
9,812
(2,596)
2.983
Net cash provided by investing activities
3,956
387
Change in cash and cash equivalents In
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
118,637
112,273)
611451
623,724
Cash and cash equivalents at the end of
the reporting period
730 088
611.451
The notes form part of these financial statements
Page 14

Natural Breaks Llmited
Notes to the Statement of Cash Flows
for the Year Ended 31 March 2024
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.3.24
31.3.23
Net income for the reporting perlod (as per thè Statement of Financial
Activities)
Adjustmènts for:
Depreciation charges
Loss on disposal of fixed assets
Interest received
Increase in debtors
Increasel(decrease) in creditors
188,125
2,615
5,192
673
{9,812)
(79,435)
9,938
5,955
(2.983)
12,772)
15,475
Net cash providad byl(used in) operatlons
114,681
12,6601
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23
Cash Itow
At 31.3.24
Net cash
Cash at bank and in hand
611,451
118,637
730 088
611,451
118 637
730.088
Total
611,451
118,637
730,088
The notes fO￿n part of these financial statements
Page 15

Natural Breaks Limited
Notes to the Financial Staternenls
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities= Slalement of
Recornmended 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),. Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies
Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is
probable that Ihe income will be received and the amount can be measured réliably.
Expenditure
Liabilities 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 benefits will be required in settlement and the amount
of the obligation can be measured reliably. Expenditure is accounted for on an accruals basi5 and has been
classified under headings that aggregate all cost related to Ihe category. Where costs cannot be direcuy attrtbuted
to particular headings they have been allocated to activities on a basis consistent with the usè of resources.
Allocation and apportionment of costs
Support costs are those that assist the work of the charity but do not directly represent charitable activities and
include office costs. govemance costs, administrative payroll costs. They are incurred direcuy in support of
expenditure on the objects of the charity and include projecl management. Where support costs cannot be directly
attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable
activities on a basis Consistent with use of the ￿SourCes. The basis of the allocation of premises overheads and
olher overheads is shown in note 5.
Fund-raising costs are those incurred in seeking volLsntary contributions and do not include the costs of
disseminating infomiation in support of the charitable activities.
The analysis of these costs is included in note 5.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful lifv.
Improvements to propety
Fixtures and fittings
20 % on cost
200/0 on reducing balance
Taxatlon
The charity Is exempt from corporation tax on its Gharttable aGtivities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discrelion of the trustees.
Restricted fijnds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for parttcular restricted purposes.
Further explanation of the nature and purpose of each fvnd is included in the notes to the financial statements.
Pension costs and other pOSt￿et1reM¢nt benefits
The charitable cornpany operates a defined contribution pension scheme. Contributions payable lo the charitable
company's pension scheme are charged to the Statement of Financial Activities in Ihe period to which they relate.
Employee benefits
When employees have rendered service to the company, short-term employee benefit5 to which the employees
are entitles are recognised at the undiscounted amount expected to be paid in exchange for that service.
Page 16
continued...

Natural Break5 Lirnitad
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
DONATIONS AND LEGACIES
31.3.24
31.3.23
Contributions to Activities
Gifts and donations
Grants
12,181
5,762
11.738
9,974
5.303
17,943
27.015
Grants received, included in the above, are as follows:
31.3.24
31.3.23
Job Rétention Schem6 Grant
5.303
OTHER TRADING ACTIVITIES
31.3.24
31.3.23
Fundraising events
852
675
INVESTMENT INCOME
31.3.24
31.3.23
Interèst receivable
2.983
INCOME FROM CHARITABLE ACTIVITIES
31.3.24
31.3.23
Supported living servi￿$
Social Leaming Outreach
Income
Activity
Supported Living
3,551,145
2.972.288
Supported ￿VIng
394,330
365 035
3,945 475
3,337.323
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 7)
Direct
Costs
Totals
Supported Living
3 103,892
682,065
3 785,957
Page 17
continued...

Natural Broaks Limltod
Notes to the Financial Statsments - continued
for the Year Ended 31 March 2024
SUPPORT COSTS
Human
resources
Office
costs
Premis8S
costs
Supported Living
466,388
136,115
70,729
Governance
costs
Other 3
Totals
Supported Living
673
8,160
682,065
NET INCOMEI(EXPENDITURE}
Net incomel(expenditure) is stated after chargingl(crediting):
31.3.24
31.3.23
Auditors, remuneration
Depreciation - owned assets
Deficit on disposal of fixed assets
7.560
5,192
673
5,799
5,955
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
STAFF COSTS
10.
31.3.24
31.3.23
Wages and salaries
Social security costs
Other pension costs
3,122A37
292,476
80,775
2.741,049
264.352
71,007
3,495 688
3.076,408
The average monthly number of employees during the year was as follows:
31.3.24
120
Charitable activity staff
31.3.23
108
No employees received emolumenls in excess of £60.000.
Page 18
continued...

Natural Breaks Limited
Notes to the Flnanclal Statements - conllnued
for the Year Ended 31 March 2024
11.
TANGIBLE FIXED ASSETS
Improvements
Fixtures
and
fittings
property
Totals
COST
At 1 April 2023
Additions
Disposals
75,789
96,967
5,856
13,6321
172.756
5,856
13.6321
At 31 March 2024
75,789
89,191
164 980
DEPRECIATION
At 1 April 2023
Charge for year
Eliminated on disposal
75,789
71.234
5,192
12,959)
147,023
5,192
12 959)
At 31 March 2024
75,789
63.467
139.256
NET BOOK VALUE
At 31 March 2024
25,724
25.724
At 31 March 2023
25.733
25,733
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade debtors
other debtors
Prepayments
349,144
33,922
21,922
297.698
9,088
18.767
404,988
325.553
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Pensions
Other creditors
Accruals and deferred incom&
12,671
139,363
12.671
119,105
95.189
236,903
226.965
14.
LEASING AGREEMENTS
Minimum lease payments under non-cancellablè operating leases fall due as follows:
31.3.24
31.3.23
Within one year
Between on8 and five years
55,640
166.920
54,768
222,560
109.536
Page 19
continued...

Natural Breaks Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
15.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.3.24
Al 1.4.23
Unrestricted funds
General fund
714,751
196,286
(6,046)
904,991
Restricted funds
Caravan Fund
Take A Break Project
11,509
9,512
(6,045)
6,046
11,510
8,161
6,046
18,906
TOTAL FUNDS
735.772
188,125
923,897
Net movement in funds, included in the above are as follows..
Incoming
r8s0urces
Resources
expended
Movement
in funds
Unrestricted funds
General fvnd
3,970,021
(3,773,735)
196,286
Restricted funds
Caravan Fund
Take A Break Project
1,670
2.391
{7,715)
(6,0451
2,116
4,061
12,222
8,161
TOTAL FUNDS
3,974.082
3.785,957)
188,125
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
675,539
7,117
32,095
714,751
Restricted funds
Caravan Fund
Workforce Retention Fund
Take A Break Project
16,357
38,275
4.986
(9,868)
840
4.528
5,020
(37.115)
11.509
9.512
57,618
4.502
32,095
21,021
TOTAL FUNDS
733,157
2.615
735,772
Page 20
continued...

Natural Broaks Limlted
Notes to the Financial Statements - contlnued
for the Year Ended 31 March 2024
15.
MOVEMENT IN FUNDS . continued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
3.356,295
13.349,178)
7.117
Restricted funds
Caravan Fund
Workforce Retention Fund
Take A Break Project
1,621
{11,489)
19.868)
840
4.526
9,240
11.701
16,203
4,502
TOTAL FUNDS
3,367,996
3,365,381)
2,615
16.
RELATED PARf( DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
UNRESTRICTED FUNDS
17.
General fund This fund may be used at the discretion of the board of trustees in fijrtherance of the charitable
company's objects.
18.
RESTRICTED FUNDS
Caravan Fund
The fund was set up following consultation with beneficiaries of the charity and their families. The provision of
accessible holidays and short breaks were identified as a valuable service that would benefit many.
Receipt of a restricted donation, together with general fundraising gave the charity the opportunity to purchase a 6
berth fully accessible caravan at Lyons Holiday Parks in Toywn, North Wales. It has been a hugely successful
acquisition. giving well deserved opportunity and benefit to those we support.
Thè balance of the fund represents the NBV of th8 caravan included in fixed assets.
Workforce Ca
aci
Grant received to enable local authorities to deliver measures to supplement and strengthen adult social care staff
capacity.
Take a Break Pro
ect
To subsidize the cost of holidays. day trips and other centre activities to enable service users to attend without the
additional cost.
19.
TRANSFERS
An amount of £6,046 has been transferred from General fund lo Caravan fund as a contribution which r8presents
expenses paid towards caravan costs incurred during the year.
Page 21