**REGISTERED CHARITY NUMBER: 1183041** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **FOR** **Absolute Support Leading Light** MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ **Absolute Support Leading Light** ## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025** |||**Page**|| |---|---|---|---| |**Reference and Administrative Details**||1|| |**Report of the Trustees**|2|to|3| |**Independent Examiner's Report**||4|| |**Statement of Financial Activities**||5|| |**Balance Sheet**||6|| |**Cash Flow Statement**||7|| |**Notes to the Cash Flow Statement**||8|| |**Notes to the Financial Statements**|9|to|12| |**Detailed Statement of Financial Activities**||13|| **Absolute Support Leading Light** **REFERENCE AND ADMINISTRATIVE DETAILS for the Year Ended 31 March 2025** **TRUSTEES** Ms A Reed Ms L H Pelier Ms S K Morris (resigned 19.9.25) E Boyd (appointed 17.4.24) H M Kemball (appointed 1.9.25) **PRINCIPAL ADDRESS** Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ **REGISTERED CHARITY NUMBER** 1183041 **INDEPENDENT EXAMINER** MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ Page 1 **Absolute Support Leading Light** **REPORT OF THE TRUSTEES** ## **for the Year Ended 31 March 2025** The trustees 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 charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The charity, Absolute Support Leading Light, was incorporated as a Charitable Incorporated Organisation ("CIO") on the 18th April 2019 with the Charities Commission of England and Wales. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** Absolute Support Leading Light ("ASLL") took over the services of Absolute Support London Limited in May 2019, and duly registered as a CIO with the Charities Commission. ASLL was set up to support adults with learning disabilities or mental health issues, living in the London Borough of Richmond upon Thames and surrounding areas to live independently. ASLL supports them to develop the capacity and skills needed to enable them to identify and meet their own needs and to participate more fully in society. ASLL seeks to do this by 1. providing support and supervision with an independent living philosophy in a homestyle environment. 2. providing focused 1:1 time with our clients to support them to realise their existing skills and develop their potential, including using bespoke training to fit their individual needs. The overall purpose of the organisation is for our clients to have the appropriate level of support to equip them to live as independently as they are able ## **ACHIEVEMENTS AND PERFORMANCE** ## **Charitable activities** In 2024-2025 ASLL provided integrated support for 9 clients in two fixed home environments, as well as outreach for 2 clients in their own residential properties. In continuation from last year, we have been focussing on reorganisation and strengthening our systems, to further improve efficiency, consistency and communication, and to ensure the best of standards and CQC compliance. Our investment in a new digital record-keeping system, Nourish has improved efficiency and communication within the organisation and helped to streamline systems. Recruitment in current conditions remains difficult but we were able to strengthen our bank staff with three new members. We continue to invest in training, and this year held a training day for all staff to attend an Oliver McGowan training session on Learning Disability and Autism Most of our care staff are long serving, supplying consistent and experienced support. Staff are focussed on enabling our clients to lead full and happy lives, to observe and listen to clients, enabling them to make their own choices and are responsive to their requests, wants and needs. Clients are encouraged to do as much for themselves as they are able and are given every opportunity to take control of their own lives . Staff network with local community groups and take full advantage of the many opportunities provided by local organisations. This year we were able to support clients on two holidays. Several clients flew to Crete in September for a week of all-inclusive holiday, with an additional break over Halloween at a UK-based resort. ## **FINANCIAL REVIEW** ## **Financial position** The results for 2024-25 show a surplus of £44,391, providing us with reserves that we expect to draw on in 2025-2026, for the temporary expense of the provision of personal care until CQC registration is formalised, for recruitment, and to further enrich staff training. ## **FUTURE PLANS** We have strengthened our systems with our new digital system, Nourish, and our new management structure, and are confident of achieving CQC registration during 2025. Recruitment has been an area of difficulty, and our focus will be on attracting new staff to the service. Once we are CQC registered and fully staffed, we will be ready to take on new clients. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **Recruitment and appointment of new trustees** Trustees are recruited by election to the board after a vote by current Trustees. Currently two Trustees are family members of clients the Charity supports. The Trustees have been actively looking to recruit further trustees with no prior link to ASLL, and this year were delighted to welcome Mrs. Eva Boyd to the board, who has experience of the sector with Choice Care Group. ## **Organisational structure** The Trustees meet monthly, with at least two Trustees needing to be present to make the meeting quorate. Decisions are voted upon by the Trustees. Reporting into the Trustees and taking responsibility for the day to day running of the organisation is the Service Manager, Chinwe Feyisitan Soares Page 2 **Absolute Support Leading Light** **REPORT OF THE TRUSTEES for the Year Ended 31 March 2025** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Organisational Change** We have strengthened our management team, welcoming Mrs. Leonie da Silva, formerly our professional consultant, as a part-time CEO at the end of the year, to spearhead our CQC application. We have also taken on extra administrative help to replace voluntary services. Organisational structure The Trustees meet monthly, with at least two Trustees needing to be present to make the meeting quorate. Decisions are voted upon by the Trustees. Reporting to the Trustees and taking responsibility for the day-to-day running of the organisation is the Service Manager, Chinwe Feyisitan Soares, and aforementioned CEO, Leonie Da Silva. Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Recruitment and appointment of new trustees Trustees are recruited by election to the board after a vote by current Trustees. Currently two Trustees are family members of clients the Charity supports. The Trustees have been actively looking to recruit further trustees with no prior link to ASLL, and this year were delighted to welcome Mrs. Eva Boyd to the board, who has experience of the sector with Choice Care Group. ## **COMMENCEMENT OF ACTIVITIES** The charity commenced activities on the 1st September 2019 Approved by order of the board of trustees on 9 October 2025 and signed on its behalf by: H M Kemball - Trustee Page 3 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABSOLUTE SUPPORT LEADING LIGHT** ## **Independent examiner's report to the trustees of Absolute Support Leading Light** I report to the charity trustees on my examination of the accounts of Absolute Support Leading Light (the Trust) for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mark Blackwell The Chartered Institute of Management Accountants MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough Hampshire GU14 6DQ 9 October 2025 Page 4 **Absolute Support Leading Light** **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025** |||31.3.25|31.3.24| |---|---|---|---| |||Unrestricted|Total| |||fund|funds| ||Notes|£|£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies|2|651|1,007| |**Charitable activities**|3||| |Supported Living||501,258|468,686| |**Total**||501,909|469,693| |**EXPENDITURE ON**|||| |**Charitable activities**|4||| |Supported Living||457,518|443,902| |**NET INCOME**||44,391|25,791| |**RECONCILIATION OF FUNDS**|||| |Total funds brought forward||121,577|95,786| |**TOTAL FUNDS CARRIED FORWARD**||165,968|121,577| The notes form part of these financial statements Page 5 **Absolute Support Leading Light** ## **BALANCE SHEET 31 March 2025** |31.3.25
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Debtors
9
23,094
Cash at bank
170,444
193,538
**CREDITORS**
Amounts falling due within one year
10
(27,570)
**NET CURRENT ASSETS**
165,968
**TOTAL ASSETS LESS CURRENT LIABILITIES**
165,968
**NET ASSETS**
165,968
**FUNDS**
11
Unrestricted funds
165,968
**TOTAL FUNDS**
165,968|31.3.24
Total
funds
£
4,789
134,120
138,909
(17,332)
121,577
121,577
121,577
121,577
121,577| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 9 October 2025 and were signed on its behalf by: A Reed - Trustee H M Kemball - Trustee The notes form part of these financial statements Page 6 **Absolute Support Leading Light** ## **CASH FLOW STATEMENT for the Year Ended 31 March 2025** |Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by operating activities
**Change in cash and cash equivalents in the**
**reporting period**
**Cash and cash equivalents at the beginning of the**
**reporting period**
**Cash and cash equivalents at the end of the**
**reporting period**|31.3.25
£
36,324
36,324
36,324
134,120
170,444|31.3.24
£
45,371| |---|---|---| |||45,371| |||| |||45,371
88,749| |||134,120| The notes form part of these financial statements Page 7 **Absolute Support Leading Light** ## **NOTES TO THE CASH FLOW STATEMENT for the Year Ended 31 March 2025** ## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** ||31.3.25|31.3.24| |---|---|---| ||£|£| |**Net income for the reporting period (as per the Statement of Financial Activities)**|44,391|25,791| |**Adjustments for:**||| |(Increase)/decrease in debtors|(18,305)|27,862| |Increase/(decrease) in creditors|10,238|(8,282)| |**Net cash provided by operations**|36,324|45,371| ## **2.** ## **ANALYSIS OF CHANGES IN NET FUNDS** ||At 1.4.24|Cash flow|At 31.3.25| |---|---|---|---| ||£|£|£| |**Net cash**|||| |Cash at bank|134,120|36,324|170,444| ||134,120|36,324|170,444| |**Total**|134,120|36,324|170,444| The notes form part of these financial statements Page 8 **Absolute Support Leading Light** **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, 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: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. 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 the income will be received and the amount can be measured reliably. ## **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 basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds 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 particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **DONATIONS AND LEGACIES** ## **2.** ||||31.3.25|31.3.24| |---|---|---|---|---| ||||£|£| |Donations|||651|1,007| |**INCOME FROM CHARITABLE ACTIVITIES**||||| ||||31.3.25|31.3.24| ||Activity||£|£| |Residential Care Income|Supported Living||501,258|468,686| |**CHARITABLE ACTIVITIES COSTS**||||| ||||Support|| |||Direct|costs (see|| |||Costs|note 5)|Totals| |||£|£|£| |Supported Living||444,332|13,186|457,518| ## **3.** ## **4. CHARITABLE ACTIVITIES COSTS** continued... Page 9 **Absolute Support Leading Light** **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025** ## **5. SUPPORT COSTS** |**SUPPORT COSTS**||||| |---|---|---|---|---| ||||Governance|| ||Management|Finance|costs|Totals| ||£|£|£|£| |Supported Living|2,382|240|10,564|13,186| ## **6. 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. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **7. STAFF COSTS** |Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:|31.3.25
£
368,885
27,601
7,753
404,239
31.3.25|31.3.24
£
357,382
24,780
6,992| |---|---|---| |||389,154| |||31.3.24| No employees received emoluments in excess of £60,000. ## **8.** ## **COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|| |---|---| ||Unrestricted| ||fund| ||£| |**INCOME AND ENDOWMENTS FROM**|| |Donations and legacies|1,007| |**Charitable activities**|| |Supported Living|468,686| |**Total**|469,693| |**EXPENDITURE ON**|| |**Charitable activities**|| |Supported Living|443,902| |**NET INCOME**|25,791| |**RECONCILIATION OF FUNDS**|| |Total funds brought forward|95,786| |**TOTAL FUNDS CARRIED FORWARD**|121,577| continued... Page 10 **Absolute Support Leading Light** **NOTES TO THE FINANCIAL STATEMENTS - continued** **for the Year Ended 31 March 2025** ## **9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade debtors
Prepayments and accrued income
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Taxation and social security
Other creditors
**11.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|31.3.25
31.3.24
£
£
18,904
2,909
4,190
1,880
23,094
4,789
31.3.25
31.3.24
£
£
2,902
687
11,296
11,429
13,372
5,216
27,570
17,332
Net
movement
At
At 1.4.24
in funds
31.3.25
£
£
£
121,577
44,391
165,968
121,577
44,391
165,968
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
501,909
(457,518)
44,391
501,909
(457,518)
44,391
Net
movement
At
At 1.4.23
in funds
31.3.24
£
£
£
95,786
25,791
121,577
95,786
25,791
121,577
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
469,693
(443,902)
25,791
469,693
(443,902)
25,791|31.3.24
£
2,909
1,880
4,789
31.3.24
£
687
11,429
5,216
17,332
At
31.3.25
£
165,968| |---|---|---| |||165,968| |||25,791| continued... Page 11 **Absolute Support Leading Light** **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025** ## **11. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
movement
At 1.4.23
in funds
£
£
95,786
70,182
95,786
70,182|At
31.3.25
£
165,968| |---|---|---| |||165,968| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
971,602
(901,420)
70,182
971,602
(901,420)
70,182|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
971,602
(901,420)
70,182
971,602
(901,420)
70,182| |---|---|---| |||70,182| ## **12. RELATED PARTY DISCLOSURES** Three Trustees, A Reed & S K Morris all have relatives who are users of the services provided by the organisation. All transactions are on the same basis as other users of the service and the relevant Trustee abstains from voting if the discussion affect their individual relative. Page 12 **Absolute Support Leading Light** **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025** |**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**for the Year Ended 31 March 2025**||| |---|---|---| ||31.3.25|31.3.24| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|651|1,007| |**Charitable activities**||| |Residential Care Income|501,258|468,686| |**Total incoming resources**|501,909|469,693| |**EXPENDITURE**||| |**Charitable activities**||| |Wages|368,885|357,382| |Social security|27,601|24,780| |Pensions|7,753|6,992| |Insurance|5,355|5,639| |Travel and subsistence|262|136| |Computer & IT|2,053|1,405| |Subscriptions|2,801|1,321| |Staff Training|3,967|240| |Professional Fees|22,625|30,736| |Subcontractor|2,730|480| |Staff Entertainment|300|957| ||444,332|430,068| |**Support costs**||| |**Management**||| |Telephone|475|370| |Postage and stationery|30|-| |Sundries|1,877|323| ||2,382|693| |**Finance**||| |Bank charges|240|240| |**Governance costs**||| |HR Consultancy Fees|4,435|4,435| |Accountancy Fees|4,329|4,980| |Consultancy and Legal Fees|1,800|3,486| ||10,564|12,901| |Total resources expended|457,518|443,902| |**Net income**|44,391|25,791| This page does not form part of the statutory financial statements Page 13