REGISTERED COMPANY NUMBER: 02996621 (England and Wales)
REGISTERED CHARITY NUMBER: 1168733
Report of the Trustees and
Flnanclal Statements
for the Year Ended 31 March 2025
for
Natural Breaks Llmlted
SB&P
Chartered Accountants & Statutory Auditors
Oriel House
218 Oriel Road
Bootle
Merseyside
L20 7EP

Natural Breaks Lirnited
Contents of the Financial Ststements
for the Year Ended 31 March 2025
Page
Report of the Trustees
1 to 11
Report of the Independent Auditors
12 to 15
Statement of Flnanclal Actlvltles
16
Statement of Flnanclal Posltlon
17
Statement of Cash Flows
18
Notes to the Statement of Cash Flo￿
19
Notes to the Financial Statsments
20 to 26

Natural Breaks Limited
Report of the Trustees
for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the
financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charib'es preparing their accounts in accordance
th the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (effective 1 January 2019).
Page 1

Natural Breaks Limlted
Report of the Trustees
for the Year Ended 31 March 2025
OBJECTIVES AND ACTIVITIES
Objectlves and aims
To relieve the needs of adults and children with disabilities and their 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 respite.
Misslon
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 setvices.
providing the highest standards of support and care,
and bes+ value for money
so that people with disabilib'es and complex needs and their families can live more 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 atlhe heart of everything we do. We believe in empowering people to develop the skills
and confidence to 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 dedicated to working together to deliver an exceptional service where people are encouraged to achieve their
goals and aspiration5.
Inclusive
We believe every individual has the right to live as a valued member of their community, crealing a sense of
belonging and ability to positively contribute to that community.
Creative
We are imaginative and resourceful in finding solutions which meet individual needs and aspirations, as well as those
of the organisalion.
Our key buslness objeclives for 2024-2025 were as follows:
To continually assess the needs and priorities of people we support, workforce availability and technological solutions
to deliiier services in a safe and secure was.
To provide value for rnoney to the people and organisations who commission our services.
To maintain our position as a preferred supplier with Liverpool Adult Social Setvices and all local authorities in the
areas where we operate as an approved provider on the Liverpool City Region Framework.
To deliver the FinanGial Sustainability Plan to increase income generation and to tightly manage expenditure.
To develop a pathway to prepare to achieve CQC Outstanding status.
To deliver our Workforce Development Strategy and implement changes to our pay and benefits, tenns and
condilions, health and wellbeing support.
To commence 'Natural Breaks 2030, a strategic review of the needs of people we support, Iheir families and
commissioners from 2025 onwards.
To deliver our 'Back to Basics, programme. bringing together staff, senior managers and Trustees in resetting
expectstions and standards using insights and experiences of the people we support.
To develop our Cyber Resilience strategy and Digital Development Plans.
To continually review how the services we provide fit wth the 'a life not a service, concept and identifying how we
could address those needs.
To develop innovative solutions to meet the needs of people with disabilities who fall outside assessed needs
services.
Page 2

Natural Breaks Limlted
Report of the Trustses
for the Year Ended 31 March 2025
OBJECTIVES AND ACTIVITIES
Slgnlflcant activities
Supported Livin9 - 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 co-ordinator who is directly responsible
to a senior manager.
Social and Leaming- we work with 39 people who have been assessed as needing one or more people to support them. This
involves our support staff meeting people at the places where they live or at a pre-arranged place so that they can get out
regularl51 to get involvpd in things that wll enhance their wellbeing i.e. college or other classes., employment or voluntary work,.
sports and exercise.
'The Br8aker5' caravan- our accessible caravan in North Wales. In total 15 people we support and other people with disabilities,
plus their families or carers used the caravan, some more than once.
Newquay Holiday - this is an annual event that takes place in lale Summer. In 2024, 10 people we support went with 3 staff.
The trLlStees are extremely grateful to Liverpool Lions for their financial contribution to costs and Newquay Lions who host the
trip and provide a range of activilies for the people we support to enjoy.
We delivered a number of events in 2024-25. The events held were designed to appeal to different tastes and interests of as
many people 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 with Natural Breaks, fundraising lo make these events accessible to more people. Highlights included:
Excursion) to get'sea airf at Llandudno, Blackpool, and West Kirby.
Trips to Cheshire OaKs (Christmas Shopping) and ITVS Coronation Street set.
Seasonal events to celebrate Easter and a Halloween paty-
Celebrating landmark birthdays for people we support and long service awards for staff.
Christmas Paty. Christmas jumper day and trip to see a local Christmas Panto.
Launching inclusive Bowling Nights which have become particularly nice event for friends and families to join in.
A walking group established by our Have Your Say group - the representatives of people we support- who identify
and lead walks in parks and other places of interest on Merseyside.
A copy of the 2024-25 Impact Report is available on our website https..l￿.natura1breakS.cO.Ukl
Public benefit
In setting our objectives and planning our activities the trustees have considered the Charity Commission's general guidanee
on public benefit
Page 3

Natural Break5 Limlted
Report of the Trustees
forthe Year Ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable actlvities
In the year to 31 March 2025 our key achievements were as follows..
Continuing to provide quality services to the people we support and their families and carers, despite the well
documented challenges Ihe sector faces. The Care Quality Commission's approach to inspections of providers,
se*icee has changed bul our rating remains GOOD. In their July 2023 'off-sile' dynamic monitoring review the
inspectors stated 'we have not found evidence that we need to carry out an inspection or reassess our rating,. The
last fvll inspection in May 2019 focused on the five key areas as to whether the service provided is safe. effective,
caring, responsive and well-led. Natural Breaks was rated as GOOD in all areas. The inspector commented..
'People were positive about the care and support they received from Natural Breaks,
'staff werp cating and always promoted people's dignity and independence,
'People and their relatives were highly complimentary about the seNice. People lold us the service was
"excellenv, and met people's needs,
'People ive 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 was at risk of hami,
Risks which compromised people's health and well-being were appropriately assessed, and conlained a high
level of detailed infonmation,
Two of our senior managers have jointly run the Liverpool Registered Managers forum since March 2024.
Maintaining preferred supplier status with Liverpool Adult Soaal Services. Liverpool City Council Contracts 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.
Holding approved provider status with the local authorities for Wirral. Sefton and Cheshire West and Chester.
Delivering our finanLial sustainability plan, which enabled us to increase income and manage our costs whilst
keeping our 2024-2.5 pay rates at Real Living Wage levels.
Using the Positive 8ehavioural Support skills and knowledge in our senior management team to ensure a further
SJI ccessfvl transition of I￿0 young people wlh multiple complex needs from child to adult social care. Achievements
that have led to us being approached to deliver similar services.
Developing ideas around 'a life not a service,, for example,. future proofing housing models, facilitating volunteering
opportunities in local communities, people we support Co-editing our newsletter and determining the annual events
programme.
Listening to the people we support and their families to understand how well our support services are meeting their
needs and identify what's working well for them and where improvements could be made. In our 2025 annual survey
we focussed on-, safety. effectiveness, caring, responsive and well-led-.- 95 /0 rated our services safe- 98 % rated our
services effective- 97 /0 rated our services as caring- 95 /0 rated our setvices as re5ponsiv& 95 /4 rated our services
as well-led
Delivering our workfor￿ Development Strategy., pulling together iniliatsves around pay, benefits. conditions, training
& development, health and wellbeing ensuring we remain an attractive and competitive employer. In our latest staff
survey (July 2025) employees were asked what they felt aboul their job and overall experience of working al Natural
Breaks, what's working for them and where improvements could be made.'- 93Q/o considered their job responsibilities
were clearly defined- 860/9 felt they were kept up to date with news about our organisation and developments- 880/9
felt Natural Breaks is committed to ensuring the wellbeing of employees- 930/0 considered they're happy in their work-
86 /0 would recommend Natural Breaks a good place to Work- 70 /0 felt our employee benefits scheme suitable
Developing our Cyber Resilience strategy and Digital Development Plan5,. including further implementation of our
care support system, data migration to cloud storage and replacing obsolete hardware to support the upgrade to
Windows 11 across the organisalion.
Delivering our 'Back to Basics, programme - a series of workshops bringing logether staff. senior managers and
TrL15tees with the people we support, to reset expectations, standards and clarity around roles and responsibilrties.
Seeing the Have Your Say group grow in confidence with an increased sense of empowerment. where they have
made important contributions to the 'BaGk to Basics, workshops. staff Welcomellnduclion days, interview panels and
training se55ions.
Kicking off the 'Natural Breaks 2030, strategic review started with a visioning workshop to consider the needs of
people we support, their families and commissioners in five years time. Follow-on strategic work to consider digital
and workforce developments and impacts is part of our 2025-26 plans.
Page 4

Natural Breaks Limited
Report of the Trustees
for the Year Ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE
Fundraising activlties
The Trustees decided to aim for modest fundraising levels in 2024-25 and to continue all fundraising without recourse to an
Internal fundraispr or external support.
The charity successfully raised funds around the theme 'Take a Break with Natural Break5,. This fund is designed to provide
assistance for people with disabilities 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 £6,185 mainly through the following..
A successfrjl bid for £4.000 from Scott Bader
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
Other donations from individuals connected wth our staff, trustees and friends and families of people we support
The easy fundraising scheme when our supporters use this facility for their on-line shopping
Additionally.. one of our senior managers is a BILD (British Institute of Learning Disabililiesl accredited Positive Behavioural
Support Coach IPBSI and olher members ofour senior management team hold PBS practitioner status.
A relative of our Finance Manager and their work colleagues gave their'charity day, to decorate the home of a person
we support,
A relative of our Chief Executive gave their'charity day, to mentor our Communications & Matheting coordinator.
Our website, fully launched in 2018, has excellent, secure fundraising functionality and is the prime method for receivlng
donations.
Natural Breaks has registered with the Fundraising Regulator and follow the Code of Fundraising Practice. We do not use
professional fundraisers or commercial participators. All events are managed by a nominated employee and all funds raised
are maiiaged by our Finance Manager. The very nature of our charity brings us into contact with 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 delighted with the performance of our Chief Executive, Diane Hesketh. Diane is an ideal fit 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 tte profile and importance of Natural Breaks with commissioners. Diane has a real rapport
with the people we support and their families. Due to Diane's leadership Natural Breaks was nominated as a finalist 81 the 2024
National Diversity Awards, whilst at the 2024 Learning Disability & Autism Awards our Have Your Say group was shortli5ted
for 'The Peoples Award, and one of our senior managers was shortlisted for 'The Outstanding Contribution Award,. Diane
herself was shortlisted for a Women Achieving Greatness in Social Care IWAGS} award.
FINANCIAL REVIEW
Flnancial posltlon
The actions in our Financial Sustainability Plan, first introduced by the trustees in 2018-19, conb'nued throu9h 2024-25. Our
income grew by 8 6 /0. reflecting uplifts in rate5 paid by commissioners and increased delivery. Through careful management
of resources {e.g. yet again we delivered our services wlhout recourse to agency staffing) and tight control of costs, we were
able to continue to pay at Real Living Wage levels bul keep our expenditure increase to 13.5Q/o. Overall, the organisation
recorded a surplus of £18,66710.40/0) which was better than forecast in the plan.
The trustees have agreed a further financial sustainability plan for 2025-26 with a number of actions identified, initiatives to
increase overall income and measures to tightly Gontrol costs.
Included within the charity balance sheet at the year-end is an amount of £86,627 being deposits held on behalf of beneficiaries
of the charity (the 'Designated Custodian Fund'}, the amount 15 duly represented by an equal creditor of £86,627.
Page 5

Natural Breaks Limited
Report of the Trustses
for the Year Ended 31 March 2025
FINANCIAL REVIEW
Prlncipal fundlng sources
Our principal funding in 2024-25 came from commissioners in the local authorities of Liverpool and Sefton with some via NHS
Continuing Heal*h Care. Other funding came from direct payments by people we support, their families and carers.
There were restricted grants and funds rèceived in 2024-25 amountsng to £7,906 in respect of the 'Take a Break wth Natural
Breaks, fund and funding for the caravan.
Investment pollcy and obJectlve8
Funds that are surplus to requirements in the short term are kept in fixed temi and notice-based interest-bearing accounts in
accordance with the Charity's Investments Strategy. The trustees consider that the return of 1.81/10 for 2024-25 is acceptable
given the nature of the investsment5. Natural Breaks does not have any other investments.
Reserves pollcy
Natural Breaks is determined to keep a level of reserves commensurate with balancing the need to release funds with the need
to retain suffiaent funds for an ordedy. compliant closure and redundancy costs. The calculation of average monthly operating
costs includes all recurring predictable expenses such as redundancy for office-based staff, salaries, taxlNI and rent. Best- and
worst~case breakdowns are held wlh the organisation's ReseNe Policy.
The level of reseNes at 31 March 2025 increased to £942,564. The trustees acknowledge that this is higher than that required
by the best-case {£310,127} and worst-case (£441,407) costs in the Reserves 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, for example, employers
national irisurance. Tne Reserves Policy is kept under regular review and at the next major review in 2026 trustees will consider
policy robustness and appropriate levels of reserves against emerging threats. for example. cyber.
FUTURE PLANS
The trustees are fully aware of the shortlmediurn term challenges Natural Breaks face in delivering social care. The need to
balanc.e the pressures on income- the expectations of people we support and their families and carers,. the need to excel in
regulatory requirements and to meet the needs to reward and develop our workforce are kept in sharp focus. Looking to the
longer term. the trustees recognise that there will be significant changes to social care provision and, wth our Chief Executive
and all managers, are continuing work to develop our'Natural Breaks 2030, slrategy which will shape our business plans over
the next five years.
Our plans for 2025-26 build on the financial sustainability and the workforce development actions introduced in previous years
that have placed the organisalion in ideal shape to expand the range of Services and activities we can provide. Our plans
include..
Ensuring we continue delivering seNices in a safe and secure way by assessing the needs and priorities of people
we support, workforce availability. technological solutions and HM Government. commissioners and public health
guidance guidance
Delivering the financial su5tsinability plan to increase income generation and tightly manage expenditure
Implementing a pathway to achieve CQC Outstanding status
Delivering our Workforce Development plan, implementing changes to our pay and benefits, terms and conditions,
health and wellbeing support to ensure we remain an attractive and competitive employer
Developing the Strands of the 'Natural Break5 2030, strategic review that commenced in 2024-25, by considering the
digital needs of people we support, dèvelopments with Al and digital tools and the consequent workforce
requirements
Establishing our Digital Transfomiation, Cyber Security & Data Protection plan, encompassing transformation
streams ot, people we 5UPPOrt {induding digital exclusion)., frontline,. communications & digital infrastructure,. back
office. and Cyber security and data protection
Reviewing how the sorvices we provide fit with the 'a life not a service, concept and identifying how we could address
those other need5, in particular. reassessing the housing needs of the people we support with the aim of future
proofing housing models.
Developing innovative solutions to meet the needs of people with disabilities who fall outside assessed needs
services.
Page 6

Natural Breaks Llmlted
Report of the Trustees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charitv is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee,
as defined by the Companies Act 2006.
Charlty constitution
Natural Breaks activities started in 1992 and was incorporated as a not-for-profit company limited by guarantee in 1994. In
August 2016 it became a registered charity.
Recrultment and appointment of new trustees
The Articles allow for up to 9 trustees (minimum 2). As at 31 st March 2025, the Board had 6 trustees.
Natural Breaks has a policy governing conflicts of interest and all trustees must ¢omplete a declaration of interests. A register
Is maintained by thts company secretary.
Trustees are elected by the members of the Gharity and one third. by rolats'on, each year must retire and can stand 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 the charity's development.
Organlsatlonal structure
The oraanisation structure at 31 st March 2025 was as follows:
Trustees
hief Executiva￿..
HR.&Qualty'"
surance.M8r.
elvice Manage
'tommunication
oordinator
Finance Mana8erf.
"Service
Coordinators.
Supportworker
Page 7

Natural Breaks Llmited
Report of the Trustees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Decision making
The boa-, d of trustees meets bi-monthly. The board is supported by the following committees, with defined terms of reference,
and which meet throughout the year..
Govemance and Safeguarding
Finance
Business and Marketing
Recogiising the importance of digital developments and cyber security, the trustees established a new Digital & Cyber
committee in 2025. It has defined terms of reference and is chaired by one of our trustees who has extensive kno￿edge of
digital developments and cyber security particularly in adult social care.
The chief executive and senior managers attend, and provide reports to. regular meeting5 of the board of trustees and the
committees. This enables the business of Natural Breaks. including strategy development and governance, to be undertaken
collaboratively.
The chief executive manages the day to day business within defined authority delegated by the trustees. The delegated
authority is reviewed annually and covers activities that tsn be undertaken without the trustees, specific agreement. for
example..
Size and scopè of services that can be procured.
Fundraising.
Staff policies.
Staff remuneration.
Budget 2nd cxpenditure.
Procurernent of assets.
contra￿Ual cbligations and liabilities.
Inductlon and training of newtrustees
On becoming a trustee, trustees are briefed by the chair on their responsibilities as a trustee. They are briefed by their co-
trustees and chief executive on the history of Natural Breaks, financial position and operational management of the charity,
current objectives and future plans. The trustees are encouraged to attend any courses which they feel are relevant to the
development of their role and keep up lo date on any changes in legislation. All the directors at the lime Natural Breaks became
a charity undertook independent training in Ihe 'roles and responsibilities of trustees, and members of the Finance Committee
undeitook'financial awareness, training.
Page 8

Natural Breaks Llmited
Report of the Tvustees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk.management
The Gove.rnance Committee regularly review the strategic risk register and have identified key risks and determined their
mitigation. These include..
Competitlon from slmllar organisatlons, with an ever-present factor being those paying higher wages and an
emerging factor being use of technology Mitigation - The trustees have agreed to pay the Real Living Wage for
2025-26 and continue lo monitor the local market lo ensure the charity's reward and recognition package is
attractive. Developments in adult social care in the Merseyside area and all requests for new services are logged and
outcomes are reported to the Busine55 & Marketing Committee. Families and carers are surveyed regularfy and their
feedback acted upon.,.
Cyber Security & Data Protectlon. Mitigatlon - Our Cyber Security and Data Protection stralegy was signed ott by
trustees in 2024 and is reviewed annually. Our detailed Cyber Security Plan, Incident Response Policy and Business
Continuity Plans are currently under review. Cyber insurance has been put in force for a number of years, covers and
limits are kept under review and insurers requirements for backups and patch deployments implemented. Windows
11 was implemented across the organisalion in 2024 and servers and equipment were replaced. Our email system
was upgraded in 2025 and multi factor authentication is scheduled for later this year. Cyber Security and Data
Protection .matters are reported through the Digital & Cyber Committee.
Over dependency on one key suppller. Mltlgatlon - Opportunities to develop transition services and services in
boroughs outside Liverpool are monitored. Work will continue to develop additional sources in 2025-26.
Employment issiies. 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 lo
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 with
an ernployment agency to source permanent support workers and middle managers.
Our Ghief 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.
Emi loyee health and well-being is a priority area for the organisation. Individual health and welfare checks
regularly take place and employee support is available through our Employee Benefits Flexcel Platform. Our
Wellbeing Strategy, risks and appropriate mitigation measures was introduced in 2022 and is reviewed
regularly with training including Mental Health Awareness and Mental Health Champions taking place.
Our'Back to Basics, programme for all slaff. managers and trustees introduced in June 2024 reinfOr￿d roles
and responsibilities, policies and procedures and good practices.
Dependency on Income from local authoritles. Mitigation - The trustees are aware of comments made by local
authorities aboilt their funds. Statements from Liverpool City Council on their financial viability and the potential
implications ?f a Section 114 will be monitored. Our Chief Executive. as a member of VODG and through other
forums, has the opportunity to engage wth the commissioners and represent Natural Breaks and SME'S in relation to
iairer fvnding dnd terms and conditions.
Compllance with legislatlon 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
r¥1anager forum.
All regulated services are subject to health checks, an internal audit was conducted in 2023-24 and any
aclions arising completed and reported through the Governance & Safeguarding Committee.
Our Chief Executive and Senior Management team engage with local, regional and national forums and
conferences to keep abreast of compliance. legislalive and regulatory developments.
Compllance with leglslation and regulations specifically arising from Merseyside Fire & Rescue Service extending
regulations to apply to supported living services delivered by all providers. Mltigation A specialist fire risk
assessmeni provide.r has been engaged and a bi-annual survey programme is in operation, with assessments and
actions being reported to the Irustees through the Governance & Safeguarding Committee
8 Staff turnover, our workforce is increasing in size and the overall profile is Changing. Mitigatlon - Recruitment
siandards have not been diluted, our Welcome Day. Induction procedures and training have been adapted. Al staff
received 'Back to Basics, training.
Demographlcs of the people we support. an aging population and a tendency in older people to develop multi-
heaSth issues requiring additional and specific support. Mitigatlon - the management team regularly review care
plans and take a pro-active approach to agreeing changes to support arrangements with Adult Social servi￿s.
Mindful of.the need to consider our social Gare provision to both existing and new people in the future, the trustees
with our C￿,.'ef Executive and all managers, are developing our'Natural Breaks 2030, strategy.
Page 9

Natural Breaks Limlted
Report of the Trustees
for the Year Ended 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02996621 (England and Wales)
Reglstered Charlty number
1168733
Regibtered office
Millennium Resour￿ Centre
Blenheim Stroet
Liverpocl
Merseysid&
L5 8UX
Trustees
K C Lloyd
I P M'eyer {resigned 25.4.24}
Mrs J D Erskine
R Itiokiet
D G O'shaughnessy
P H lQleston
G Flanagan (relired by rotation 8.12.251
Company Secretsry
Mrs K Burke
Auditors
SB&P
Chartered Accryuntants & Statutory Audilors
Oriel House
218 Or'el Road
Boolle
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 Trustees and Ihe financial statements in accordance wlh applicable law and United Kingdom
Accoynting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees lo prepare financial statements for each financial year. Under that law. the Iruslees have
elected to prepare the financial statements in accordance wth United lQ'ngdom Generally Accepted Accounting Practice (United
Kingdom kcountin9 Standards and applicable law).
Under company law the trustees must not approve the financial statements unless Ihey are sakn'sfied that they give a true and
fair view of the state of affairs of Ihe charitable company and of the incoming resources and application of resOur￿s, including
the income and expenditure, of the charitable company for that period. In preparing those flnancial statements, the trustees
are required to
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities 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 charitable
ompany will continue in business.
The trustee5 are resprjnsible for keeping proper accounting records which disclose wth reasonable accuracy at any time the
financial position of '.le charitsble company and to enable thern to ensure that Ihe financial statements comply with the
Companies Act 20Q6. They are also responsible for Safeguarding the assets of the charitable Company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregulafilies.
Page 10

Natural Breaks Limited
Report of the Trustees
for the Year Ended 31 March 2025
STATEMENT OF TRUSTEES, RESPONSIBILITIES - continued
In so far as the trustees are aware..
there is no relevant audit infomalion 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 infomiation
and to establish that the auditors are aware of that 'nform
tion.
Approved by order of the board of trustees on ......
and signed on its behalf by..
K C Lloyd - Trustee
Page 11

Report of the Independent Auditors to the Members of
Natural Breaks Limited
Opinion
We have audited the financial statements of Natural Breaks Limiled {the 'charitable company'l for the year ended
31 March 2025 which comprise the Statement of Financial Activities. the Statement of Financial Position. the Statement of
Cash Flows and notes lo 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 Uniled Kingdom Accounting Standards {United
Kingdom Generally AGcepled Accounting Practs'ce).
In our opinion the financial ststements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of it5 incoming resource5
and application of resources, including its income and expenditure, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and
have been prepared in accordance with the requirements of Ihe Companies Act 20Q6.
Basis for oplnlon
We conducted our audit in accordance with International Stsndards on Auditing IUKI IISAS (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 r#levant lo our audit of the financial statements in the UK, induding the FRC'S Ethical Standard, and we have fulfilled
our other ethical respop,sibililies in accordance with these requirements. We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to golng concem
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the
preparation of the financial statements is appropriate.
Based on the V¥ork 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 to continue as a going concern for a
period of at least iwelve Inonths from when the financial statements are authorised ft)r issue.
Our responsibilities and the rèsponsibilities of the trustees with respect to going concern are described in the relevant sections
of this report.
other Information
The trustees are responsible for the other information. The other information comprises the information included in the Annual
Report, other Ihgn the financial statements and our Report of the Independent Auditors Ihereon.
Our opinion on tte financial statements does not cover the other information and, except to the extent otherwise explicitly
stated in our report. we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to read the other information and, in doing so,
onside.r 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 material incon51Stencies or apparent malerial
misstatements, we are required to determine whether thi5 gives rise to a material misstatement in the financial statements
themselves. If, based on the work we have performed, we conclude that there is a maletial misstatement of this other
infomiation, we are required to report that fact. We have nothing to report in this regard.
Opinions on olher matters prescrfbed by the Companles Act 2006
In our Opiiiion, based on the work undertaken in Ihe course of the audit..
the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is
consistent with the financial statement5', and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Page 12

Report of the Independent Auditors to the Members of
Natural Breaks Limited
Matters on which. we are requlred to report by exceptlon
In the light of the knotwledge and understanding of Ihe charilable company and its environment obtained in the course of the
audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where Ihe Companies Act 2006 requires us to report to you if, in
our opinion..
adequate accounting record5 have not been kept or retums adequate for our audit have not been received from branches
not 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 re￿IVed all the information and explanations we require for our audit.. or
the trustee5 were not entl￿ed to take advantage of the small Companies exemption from the requirement lo prepare a
Strategic Report or in pr&paring the Report of the Trustees.
Responsibilitles of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the charitable
company for the purposes of company lawl are responsible forthe preparation of the financial statements and for being satisfied
that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation
of finan*ial statements that are free from material misstatement. whether due to fraud or error.
In preparing the financial statements. the trustees are responsible for assessing the charitable company's ability to continue as
a going cop.cern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting
unless the truslees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but
to do so.
Page 13

Report of the Independent Audltors to the Members of
Natural Breaks Llmlted
Our responslbllltles for the audlt of the flnanclal statements
Our obiectives are to obtain reasonable assurance about whether the finanaal statements as a whole are free from material
misstatement. whether due to fraud or error, and to 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 accordan￿ with ISAS
(UK) will always detect 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 bas,.s 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 slatemenls due to fraud
or error. to obtain surfir.ipnt appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or
error.. and to respond r1pproprialely to those risks. Owing to the inherent limitab'ons of an audit, there is an unavoidable risk that
material misstatements in the financial statements may not be detected, even Ihough the audit Is properly planned and
performed in accordance with the ISAS (UK).
In identifying a,-,d assessing risk of material misstatement in respect of irregularities, including fraud and non-complian￿ with
laws and regUl?￿LI0nS, our procedures included the following..
We obtained an understanding of the legal and regulatory frameworks applicable to the Company and the sector in
which il operates. V,le determined that the following saws and regulations were most significant..
The Companies Act 2006
Char ties Ar.12008 (accounts and reports regulations)
harities Act 2011
Charities Sorp {FRS 102) 2019
UK corpoiate tax laws
UK employment laws
UK I iealth and safety regulations
Care Quolity Commission
Health and Social Care Act 2008
Health and Care Act 2022
We assessed the susceptibility of the Company's financial statements to matsriality misstatement, including how fraud
might occur. Audit procedures perfomied by the audit engagement team inclvded..
idenkn'fying trie controls that management has in place to prevent and detect fraud.,
challenging assumptions and judgements made by management in its significant accounting eslim8tes',
auditing the risk of management override of Gontrols, including through testing journal entrie5 and other
.adjustmerits for appropriateness. and evaluating the business rationale of significant transactions outside the
norma',.course of busines5',
assessing the pxtent of compliance with the relevant laws and regulations.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting
Council's website at wMw.trc.org.ukJauditorsresponsibilities. This description forms part of our Report of the Independent
Auditors.
Page 14

Report of the Independent Audltors to the Members of
Natural Breaks Llmited
Use of our report
This report is made solely to the charitable company's members, as a body, in accordan￿ with Chapter 3 of Part 16 of the
Compani¥iS Act 2006. Our audil work has been undertaken so that we might state 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 tharitable company's members
as a body,
or our audit work, for this report, or for the opinions we have fomied.
Suzanne Draper FCCA ACA {Senior Ststutory Auditor)
for and on behalf of SB&P
Chartered Accountants & Statutory Auditors
Oriel House
218 Oriel Road
Bootle
Merseyside
L20 7EP
Date..
101(2120Lg
Page 15

Natural Breaks Limited
ststement of Financial Actlvlt]es
Ilncorporatlng an Income and Expenditure Account)
for the Year Ended 31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND CNDOWMENTS FROM
Donations and legacies
17,099
463
17,562
17,943
Charitable actlvltles
Supported Living
4,275,793
7,443
4,283,236
3,945.475
other trading activities
Investment income
663
12,887
663
12,887
852
9,812
Total
4.306 442
7,906
4.314.348
3.974,082
EXPENDITURE ON
Charitable activitie5
Supported Living
4 278 950
4,295 681
3.785.957
NET INCOMEI{EXPENDITURE)
Transfers between funds
27,492
4,164)
(8,825}
18,667
188,125
15
Net movement In funds
23,328
(4,6611
18,667
188.125
RECONCILIATION OF FUNDS
Total funds brought forward
904,991
18,906
923,897
735,772
TOTAL FUNDS CARRIED FORWARD
928,319
14.245
942,564
923,897
The notes form part of these finanaal statements
Page 16

Natural Breaks Lirnited
Statement of Financial Posttion
31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unreslricled
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
11
27,359
7,078
34,437
25,724
CURRENT ASSETS
Debtors
Cash at bank and in hand
12
398.018
841.573
398,018
848,740
404,988
730,088
1,239,591
7,167
1,246,758
1,135,076
CREDITORS
Amounts falling due within one year
13
{338,6311
(338,6311
1236.9031
NEf CURRENT ASSETS
900,960
908,127
898,173
TOTAL ASSETS LESS CURRENT LIABILITIES
928.319
14,245
942,564
923,897
NET ASSETS
928,319
14.245
942,564
923.897
FUNDS
Unrestricted funds
Restricted funds
15
928,319
904,991
18,906
TOTAL FUNDS
942,564
923.897
These financial statements have been prepared in accordance with the provisions applicable lo charitable companies subject
lo the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on .
were signed on its behalf by..
-and
K C Lloyd - Trustee
The notes fomi part of these financial statements
Page 17

Natural Breaks Llmlted
Statement of Cash Flows
for the Year Ended 31 March 2025
31.3.25
31.3.24
Notes
Cash flows frorn operating activltles
Cash generated from operations
122 391
114.681
Net cash provided by operating activities
122 391
114,681
Cash flov￿ from Investlng actlvltles
Purchase of tangible fixed assets
Interest rec
116,626)
{5.856}
9.812
Net cash (used inllprovided by investing activities
3,956
Change in cash and cash equlvalents in
the reporting period
Cash and cash equivalents at the
beginnlng of the reportlng perlod
118,652
118,637
730 088
611.451
Cash and cash equlvalents atthe end of
the reportlng period
848,740
730.088
The note5 fonr part of these financial statements
Page 18

Natural Brgaks Limited
Notes to the Statement of Cash Flows
for the Year Ended 31 March 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.3.25
31.3.24
Net Income for the reportlng perlod (as per the Statement of Financlal
Activitles)
Adjustments for:
Depreciation charges
Loss on disposal of fixed assets
Interes• received
Decreasel(increase) in debtors
Increase in creditors
18,667
188,125
6,211
1,702
112,8871
6,970
101728
5,192
673
(9,812)
179,435}
9.938
Net cash provlded by operatlons
122,391
114,681
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Cash flow
At 31.3.25
Net cash
Lash, at bank and in hand
730,088
118,652
848,740
730,088
118652
848.740
Total
730 088
118,652
848 740
The notes form part of these financial statements
Page 19

Natural Breaks Llmited
Note5 to the Flnancial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basls of preparing the flnanclal statements
The financial statements ofthe 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- Slalemenl of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 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 fijnds, it is
probable that Ihe income wll be received and the amount can be measured reliably.
Expenditure
Liabilities are ￿CogniSed as expenditure as soon as there is a legal or constwclive obligation committing the charity to
that expenditiire, it is probable that a transfer of economic benefits wll be required in settlement and the amount of the
obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under
headings that aggregate all cost related to the category. Vvhere costs cannot be directly attributed lo particular headings
they have been alloGatsd lo activities on a basis consistent with the use 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, governance costs. administrative payroll costs. They are incurred directly in support of expenditure on the
objects of the charity and include project management. Where support costs Gannot be directly attributed lo particular
headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent
th use of the resources. The basis ol the allocation of premises overheads and other overheads is shown in note 5.
Fund-i-aising costs are those incurred in seeking voluntary contribulions and do not include the costs of disseminating
information in support of the tharitsble activities.
The analysis of these costs is included in note 5.
Tangible flxed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated usefijl life.
Improvements to property
Fixtures and fittings
20D/o on reducing balance
Taxatlon
The charity is exempt from corporation tax on its charitable activities.
Fund accountlng
Unrestricted fuiids can be used in accordance with the charitsble objectives at thè discretion of the Irustees.
Restricted fundo can only be used for particular restricled purposes wthin the objects of the Gharity. Reslriclions arise
when speGifierf by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to thè financial statements.
Penslon costs and other post-retlrement benefits
The charitable cotmpany operates a defined contribution pension scheme. Contributions payable to the Charitable
company's pension scheme afft charged to the Statement of Financial Activities in the period to which they relate.
Employee benefits
When emploiioes have rendered service to the company, short-term employee benefits to which the employees are
enlittes are recognised at the undiscounted amount expected to be paid in exchange for that service.
Page 20
continued...

Natural Breaks Llmlted
Notes to the Flnanclal Statements - contlnued
for the Year Ended 31 March 2025
DONATIONS AND LEGACIES
31.3.25
31.3.24
Contributions to Activities
Gift5 and donation5
12,040
12,181
5,762
17.943
OTHER TRADING ACTIVITIES
31.3.25
3fj.3.24
Fundraising events
663
852
INVESTMENT INCOME
31.3.25
31.3.24
Interest receivable
12.887
9,812
INCOME FROM CHARITABLE ACTIVITIES
31.3.25
31.3.24
Activity
Supported Living
Supported Ilving services
Social Leamip.g Oulreach
Income
3,862,283
3,551,145
Supported Living
420 953
394 330
4,283,236
3,945,475
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 71
Direct
Costs
Totals
Supported Living
3,519.994
775,687
4.295.681
SUPPORT COSTS
Human
resources
Office
costs
Premises
costs
Govemanr
costs
Totals
Supported Living
539 186
160.974
66,617
775 687
Page 21
continued...

Natural BrFaks Llmited
Notes to the Financial Statements - contlnued
for the Year Ended 31 March 2025
NET INCOMEIIEXPENDITURE)
Net incomel(expenditure) is stated after chargingl{crediting)'.
31.3.25
31.3.24
Auditor¥ remdneration
Depreaation - owned assets
Deficit Gli disposal of fixed assets
7,795
6,211
1,702
7,560
5,192
673
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Trustses. expenses
There weiE no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
STAFF COSTS
10.
31.3.25
31.3.24
tvages and salaries
Social security costs
Other pension cosls
3,529,013
325,366
92.435
3,122,436
292.478
80,775
3,946,814
3,495,687
The average monthly number of employees during the year was as follows..
31.3.25
130
31.3.24
120
Charitable activity staff
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was=
31.3.25
31.3.24
£60.001- £70,000
Page 22
continued...

Natural Breaks Llmited
Notes to the Flnancial Statements . contlnued
for the Year Ended 31 March 2025
11.
TANGIBLE FIXED ASSETS
Improvements
lo
propety
Fixtures
and
fittings
Totals
COST
At 1 April 2024
Additions
Disposals
75,789
89,191
16,626
12 989)
164,980
16,626
12989)
At 31 March ?.025
92,828
168,617
DEPRECIATION
At 1 April 2024
Charge for year
Eliminated on disposal
75,789
63,467
6,211
11,287)
139,256
6,211
11.2871
At 31 Mare.h 2025
NET BOOK VALUE
At 31 MarcFI 2025
At 31 March 2024
25,724
25,724
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade debtors
Other debtors
Prepayments
347,290
17,285
349,144
33,922
21,922
398.018
404,988
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Pensions
other creditors
Accrua15 and deferred income
15,129
197,211
126,291
12.671
139.363
84.869
338 631
238,903
Page 23
continued...

Natural Breaks Llmited
Notes to the Flnancial Statements - contlnued
for the Year Ended 31 March 2025
14.
LEASING AGREEMENTS
.jr.imum lease payments under non-cancellable operating leases fall due as follows..
31.3.25
31.3.24
Within one year
Be￿een one and five years
58,304
116,854
55,640
166.920
175,158
222,560
15.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.3.25
At 1.4.24
Unrestrlcted funds
Gcaneral fund
904,991
27,492
14,1641
928,319
Restricted funds
Caravan Funw.
Take A Brpak Project
11,510
7,396
18,5961
4,164
7,078
7,167
18,906
8,825
4,164
14,245
TOTAL FUNDS
923,897
18,667
942.564
Net movement in funds, induded in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fur,d
4,306,442
(4,278,950)
27,492
Restricted funds
Caravan Fund
Take A Break Project
3,906
4,000
(12,5021
18,596)
7.906
16.731
8,825
TOTAL FUNDS
4,314,348
4,295,681)
18.667
Page 24
continued...

Natural Breaks Limited
Notes to the Flnancial Ststements - continued
for the Year Ended 31 March 2025
15.
MOVEMENT IN FUNDS- contlnued
Comparatlves for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fijnd
714,751
196.286
(6,046)
904,991
Restrlcted funds
Caravan Fund
Take A Break Project
11,509
9,512
(6,0451
6,046
11,510
7.396
21.021
8,161
18,906
TOTAL FUNDS
735 772
188.125
923.897
Comparative net movement in fvnds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
3,970.021
{3,773,735}
196,286
Restricted funds
Caravan Fund
Take A Break PrGject
1,670
2,391
{7,7151
4.507
16,045)
2.1161
4.061
12.222
TOTAL FUNDS
3.974.082
3,785,957)
188,125
16.
RELATED PARf( DISCLOSURES
There were no related paty transactions for the year ended 31 March 2025.
UNRESTRICTED FUNDS
17.
General fund - This fund may be used at the discretion of the board of trustees In furtherance of the charitsble
company'5 objects.
Page 25
continued...

Natural Breaks Llmited
Notes to the Finanoial Statements - contlnued
for tlie Year Ended 31 March 2025
18.
RESTRICTED FUNDS
Caravan Fund
The fund was set up following consultation with beneficiaries of the charity and their families. The provision of
acossible holidays and short breaks were identified as a valuable service that would benefit many.
Receipt of a restricted donation, together wth general fundraising gave the charity the opportunity to purchase a 8
berth fvlly 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.
The balance of the fund represents the NBV of the caravan included in fixed asset5.
Workforce CaL
aci
Grant receive.d 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 ta enab5e service users to attend without the
additional cost
19.
TRANSFERS
An amount of £6,046 has been transferred from General ￿nd to Caravan fund as a contribution whlch represents
expenses paid towards caravan costs incurred during the year.
This page doe5 not forni part of the statutory financial 5tstements
Page 26