Chwny Y•gl•lr411on 11861091Engl•nd and W44s) rnglstralkm numlKv 02933526 BROOKFIELD HOMECARE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ~) xeinadin
BROOKFIELD HOMECARE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION MrGCw Mr S Hajwood S•¢r•tsry Charlty numb•r 1186109 Cmp•ny nunknr R•gl•i•r•d offlc• 35 Bwk8nh8al Road CH47 &4Q Audltr X•nadin Awjit Linit CH41 W¢ Sollcltorn L2 3YL
BROOKFIELD HOMECARE LIMrrED CONTENTS Trust808' rnPLYt statement of trustges. respJ16ibilities dependent audrtrf8 rep(#t ststomont of finanryal acknfjbos Balan statement ol cash11ows 10 Notss lo thè lknancial statsm8nts
BROOKFIELD HOMECARE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORn FOR THE YEAR ENDED 31 AIARCH 2025 The tru8lees wesent the1rnUal rwirt •rKI finw¢d stst•n•ts tsthe 31 202S. ffinantial statements and compty with th8 charitys tsThmirwJ d(urnent, the Cryles Act 2006, FRS 102 Yh• Finanaal ReportiThJ Standard appli¢able in th UK and ReIC of IrelaThJ" th8 Chathbs SORP 'Accounllng and Reporting by Charities.. Slatement of PThce applicablo to th8rits8s pwaring th8ir acoyjnts In acia)rdance lIh tha Fin8na8J R•FKMthg Sl•thrd applKable Yb th8 UK and ol Ird8nd {FRS 1021". ObJ•CtIv and actfvhl•• .1. Objécts of Ihe Charity are the rthf. w and 8wtsnc6 ol pw50ns. ¥r8sp8cti of ¢rAour, race or ueod ffering frcrfn any form of sickness or Incapadty in (but wthout wjudti to thè generality of th8 fMg0¥).' 2.1.1. thè r8li81 of Ihos8 in b$¢ of•J8. hèalth, thsatifty 0th•r dlsadvantage by Ibul wthout 11¢• to tho generality of Iho foregoirKJl the provision irf domicili .. 2.1.2. to kyeswve and tect the haalth of those carry for pp16 wth physic, mantal or sensory impawmont Ihin Ihe family OT home by (but without pr8pidr lo tho gTalty of the fng) prokn9 support lo carers through the provision of domldlw w0." The charltJl8 otIs that rthtrflxrte to alle crf thosg rt18¢ti'¥es are provishTh of a 24h)ur domlclll car• swvk• to Ihosè In th8 lthxl cQ¥nThnty wts) suffor fr(#n knfimihs whith r8thJc8 tha ablltty to ¢are lor Ihomsel¥es but wefer lo remain in rathw Itw entsr kng tonn rasidontial earn. The Charity provides car8 S8rviS to al1¥A 80 cents sfftj xross Ilthal but wlth capacty to womde hlghor numbers as domand for Ihose services. a ILUI gmMent Frfkty. exce&ts suprty al wosonl. How oui a¢llvllle# d•llv•r publle b•n•fft Our aim is to prowde high quallty affordabb irespeckn of fmarrial resour, so otx services aro op8n b) all who need them. Wo alm to manago cr expwws as offici8nty as poss•lè. ccryatible with meeting legal and rogatOry roqurYem8nts. We incroased our 199$ during Ihe year to bToady rofiect the kveased rale of WfflatTr in Gov8mmènt-sèt pay levo18 so that we vffjre awe to continuo to offer a rea%ynabla sthry to attract rff•V Staff lo gnablg US to mBel demand for our serwces. Fundfaising has Th)t b90n a pthxy as effort has bwi ConI1 d•vdopkng the Ise$S and managing It recovery after the pemSc. As tho tAjsin in FWak• CW wèmraes. caw eXp0nditu 1$ unllk8ty to be a malor requirem1. Th? Tnwteg5 hav8 pakl ¢kn rngArd to guSd•K8 ty the Chwity kn deciding what aleS the charity should undertake. A¢hl•v•m•nts and pwfonnanc• Servic8 fee incoma was 4% than the pKov)us (les Inug9s0s In fetrs for di8nts prtmarity du• to contlnuing recruthenl Tather Ihan lack of damand for saryicas remained higherlhan wo able to delvar despfto the management team suptKrfL A Lwful surplus of Some £12,OINI was athi0¥gd before t to Hoake Cottag• for Ihe offices used. Thatloft small nel deficit vthiL was cc*Tr)fortabty absoktéd by the accuThKHaknJ r9$0r¥es. Flnanclal r•vl•w The results for the year and the Charivs f•)arn¥al at th• af lh• yw aro Shown on th8 alta¢hed finanaol statemenis. Tho strat&3ic aim i8 to reo)ver ihe full cost of sw¥K¢s ¢yr•tiig ino)me. It Is o¢e8Prted that this may not aws otr witlyn a $ryle fmancial year.
BROOKFIELD HOMECARE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The CharflS balance shogt Shovrtd UNestrided of £87.074 ar• fre•ly 8v8l8blè to b& spent on the Charitys purposes (bew. for tho rrtwposes olthb secbon of the Trustees ReFLrt its'RèseTh8s'). Thé Trusta•s rngdarty the Ch&itl$ newj for Resep••S in kne with guhlanc• Issu8d ty th• Chaiity C(wnmission and are of the crfjlnion that tha h•kl (kthj the y8ar and al ts yrnd aro adoquate Fundlng sour¢o$ Majorrfsks The prnciMI rfsks facing Iho busin8ss. ofmthkh th• Tr4tO88 we wdl rn arn: . A chango Gry¥8mm•nt priorilies in fund¥wJ cwe for Ihos8 neod 61. At pre8en( domhiliary eAr• tinug$ to bg seen •$ a Lvsl4offective and cwing way to prod8 Lwjt that could d98 and fundlTrJ F¥[ty be ¢Jtrected elsewhere R8slri¢tion in It1 g)vemment fundlng a¥aKablty. 190d9 to in¥ufficwl f88 inc¥eases desplte much higher wage levels. Thi5 has b8come a more nificant risk dwing tho year and In tha 202&26 finarrial year and appears lknly io be a thallorw for fvtwe . Increas8d rngulatory rnquirem&nts wlhout addth I12 to W o>iyliw Local comwtititin for domi¢Ai•ry care crealing strong compgtitsrm. ng5wJe th8 NHS. for staff further rtIng our ¥bility to reuurt. Skff rocrullment and r6tontk)n are th8 main barrlèr trj fvrther developing Ihe buBin8ss . A nation shortago of pgrsons wAlir•J to Trnk lli tho ¢ar• ¥tctor due to the lUr ral¢s of pay SIng from past underfunding. Recent initwlhos have bj to htfv pay bevels but ihoLrt any great imwovement In Plan• forfuiur• p•rlod• Al the hav yeor $tagB. dient lee income has inmsed by 1VA. staff w)ense5 have inu8ased ¢omm8n3uratsty folwIng Iho National Wag8 and National Irtsurnrth kmases. Ihe latter being parf¢ularfy expensive as many ytaff work part.knme nwnt relativdy low wnpbyw tThal irance cost In th& pmous year5 bul the reduced gros5 pay level for that producod muth hiqherdwges. Arwi8w of th8 busin8ss pwrom was Initiated to ty to identify w to ryrm profit•blllty as inueaslng cllant s8Me8s has r8maNi•d diffiojt du6 to rxbntinuiTr3 problwY. Wongside that. now sofarn 1$ b•kng impl8m8nlgd to allow wpa14ime care data caplure. Although Ihs yr has led to d8fiuts during tha fst haw of thè year, expect that 8ffi¢>wcy should Impr as mY pap¥-based w0ce wil bg 81imirtated in future. At this stage it is not Possibl• to SJr8cast &th•r thè 7A41 btr a swphts at the year-and but Ihg cumulalrve resourc of the t)usiness arejudggd to be sUffidt lo ab8orb a defMxL Stru¢tUVo, gov•rn•n¢o and manag•m•nt The Charity was in¢typ)r¥led on 27th May 1994. The iss1 sharg * was at¥wed by Hoylak• Cottag• c 111h March 2019 whoreupon new Artid8s of Associabon wera adopted sellmig its oblodfvgs ond ptyww¥ and how it 58 govemed. The cunpany was regist8r8d as a chwity on 1$1 Novwnber 2019. There ar6 no aCt[tieS outsldg ErwJlaThJ. It 1$ managed by a Board of OY8cJrs thosa mwbets are the dIr for the purposes of Company Law and ¢arity trustees kn the pUoseS dchaiity Law. Thè tNst••s. $ts the ¢TeLN5 fortho pwpose of c¢xrpany Iv. who 80r¥ad thKlng Iho and up b) the dale of SNatUre of Ihe finanL¥al statrnts w. Mr G Cooper Mr S HeYd
BROOKFIELD HOMECARE LIMITED
TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Board currently cijmprises 2 Twsle8S are 8lso Tn of Hoylake Cottay. Tr Artidés of Assodallon
P8miil Nfirlual" Board maetings. faellity has be used o¢¢as•J•.
TfUSto8s se1o¢tod lo ¢rwr¥ that th•y hw8 Its rncesS sklls aThJ gwiencè and aro WIng to att•nd rngLlar
Board and other moeting5. New Trustees are trfiefed on th•r obmgatbns, the derasion-maknng Pro and Ihe
I$85s plan and finan(xal pthar of th8 Trt
One thlrd {or Ihe number no¥ost om thirdl of the TnJ5tees aFvinl•J nwst ratir• In •a¢h yw. those k)ngesl in
Ice rollrfng ffirst the Choke battn any ofequal servu madè by drxvAng lots.
Day.104ay operational manag1 is LWKler the o)rdrrA d th• Offic IAanw reports to tho Hoylake Coltag8
management tean" the latter ro¥MyKth lo the Bowd olTrUst.
Board meeungs are held quartorfy or as dKlated by busIsS WKI rnvxrtas and •ry 8urv)rtW docum8nts we
distrlbutad to Hoylaka Cctyo Truste8s.
oTatiOnal dectsion-maklNJ is delegated by Tnthes to the Olke Manag8r and to thè Cottage
management team, induding financial trans#lons that we will¥n the ld99ts akv¢ed by the 8oard and
Jnllcred In both fomial and moolhy by ollh8 8owd.
Remtmernlm policy
Th8 directo ex>nsidw thé SInr mw8gemont team oryise the key Managet peTronno1 of the Chorfty of
Hoylako Cottage in tharye of o)nlrollirrfJ. Nnning and opeTatlng tho (Jwty a day-to4ay basis. pay of th&
senity stsff is reviBwed wnuayly and nonnaty wu•as•d to th• samo extent a5 the rest of th& $18ff. Al the dlrectt
£ive ol their time freety aThJ no dire¢lty in Iys ¢wacity as a dlroctc In Iho ye
Au
BROOKFIELD HOMECARE UMITED STATEMENT OF TRUSTEES. RESPONSIBILMES FOR THE YEAR ENDED 31 AIARCH 2025 The twslees. wtho are also the dirwth of Brookfiokj Lwnited trjr th8 purySe of (x)mpany law, are resp$)[¥ f¢y prnwlng the Trust$. Report and finan(aa S&ements in acrdanc appll¢8bl8 law and Unlt•d Klngdom AcntIng Stsrnl8rds (Unitsd lfjngkn Generaltyh£c8d Aco)unt)g Pr•rtice). Cryny law requires the Irustees to IhMr¢bl stateMts tr eath final yoar vthKth 9Ivo o Iruo and fair ew of tho stato of affairs of thè tharity and of InMIlg I61CeS and ap[lat1]n of 19$rC5. including the Ino)me and exp1118. of tho ¢wlable kthat year. In prepariThJ Ihose financi statements. the trustO9S to: - Select sultsbl8 accounknng pJlici9$ and thon appty them ecThistr. - rtjsorvg thg malhods and prkn¢lpl6s in the Chaiits SORP, - makeludgoments and e8tlmates that e and [ent. . stste whether applicable UK Acoyjnting Stsndwds have b•en fr&7Ad, xiecl kn any matsrial d•partur•s discloB8d and •xplained in the fin(la1 slatThnts: - propare lh8 financia statgm&nls on tho going it wprKoprts to pwume that the tharity wlll Conlnue In Iyration. any time the fanCIal positKxi of the charity anat40 to answe thal the financial statements c)mpty wtth th8 Comp18$ Act 26. They also rosponsknk saleguarding the assets of thg tharity and h•n¢o for tsklng r•asonats steps for th• provanllon and doled offrthwj wre&IarltIO$.
BROOKFIELD HOMECARE LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BROOKFIELD HOMECARE uMifED Oplnlon We have audited the financial statements o18rc1r Homocarn Llmw Ilhe 'chariV) for Ihe year ended 31 March 2025 wfiich rnryriso th8 slatemenl d finan(¥al acbvtss. the balanL sh•ot. tho 8t8temonl ol cash lknvs and notes to th8 financial stat8m8nts. induddng significant aecthinting pollo•s. The finanual reportwig framowork that has begn oppliad In Ih8ir prnpar4tft 1$ 8pp4i¢aWg Iw United lfjrwm AcCjnting Standards. Indudlng Fknancl Reporting Stsndard 102 Fin•ntr81 Re&KNtiry Stan applicable in lh• UK and Rawblk of lrnland Iunitsd Klngdom G8nerallyPwtsdpunIr In ow oplnlon. ffinandal tonts. give a Inje and fair view of stat8 of th• Comp affalrs 8S 8t 31 Mar¢h 2025 and of Its Incoming IOlc•S a1 wli¢ation of resour. its aNI ondite. for the year then endgd: have bean properfy w•parad In aLdan lth Lknlled Kkykjn Genèth knewed A¢counlng Prad¢•: and 8•$18 for oplnlon Wo condurJ¢d our audlt In a¢L)ydwc• vrilh Intemaknal st8 on (UK) (ISAS (UKI) end 8pplI¢b1Q law. Our responsibilities under those standards we fvrther de5crib8d in tho Auditorfs msponsibllllios lor Ihtr audlt of the finan.81 &tst8monl$ Secti of our repL We are Thjapondont of tho tharity in ac(thance wilh the ethical Tequiremts that are relevant to ow audil of the fin ststgnwts in fv UK. Includi tho FRC'S Eihical Stsndard. and we have fulfilled our othèr ethkal rnsponsthlitles In aCrdarth wth these r8quirom8nts. W• 18 that tha audit evld•nag ha (taln8d Is suffident and apprwiats to pTowd8 a basi5 for our oplwrt. C1clusIo w•hllng to golng coThc•rn In audlung the finanda ststem8nts. have Conra Ihat tho trust89S' Uso of 1hg basls of 8cfAiunliro In the prq)aral1C ofth8 stat5 is wottsie. Basod on the work have p8rfoffnad. klenlthj any m8terial uncertasnties f91ating to evenl$ or CLdItIonS that. indNidualty or may ¢881 sb3rtificanl doubt on Ihe abilty lo o)nfjnu$ as a goirKJ ¢¢£M for a pwod of at1g051 months from the fir11 slatements are aLthortsed for issue. Our re8pKfvibililiBS and the re5wlbpjll9S of tho ¢nJsta•s ith i•sp•¢t to gc4ng corwn descr In the relevant sedons ol this ryrt. ¢)tlw Inlomi•tlon The oth8r infom)ation com$¥$ thè infamwtitin li tho report cthr than the finawal statements aNJ our audrt$ reptyt ¢hsreon. The Irustees are rownblO for th8 0th8r inkirmalon con1ald wthin the anmal rey)rt. Our oplnion on the fman(aal statements do05 rM)t o)v8r t olh8r nlomatitin aThJ. oXCOPt to the exienl oth8rwL8e explityuy stsled in our repcrft. we do Th)t 8xpr8S$ ony fcrfm of a55urm conthJ5ion thereon. Our responsibility is to read the other information and. in doing so. ¢orts#J&r whether the other inf¢mtion is matèrfally inConStent with the fina4 statfjmwts or our obtained in the oftho aJ11. or oth•M appèars lo bo materialy mlsstatsd. If we Identify such malwial incmsisteDcs apparent matsril mi4tstsrrents. we are rewired to d8tèrmkn• vth¢lh•i this gNes riso to a rnatertd misslatsment in the ffinandal statements mselVes. If, bas on the wryk we have p8rform8d. we 0)ude that thwe is a material mls$latgmenl ol thi$ other information, w• aTe fBquired to report that f. We nothing to roport kn Ihls regard. In our opin)n. based on th¢ wtyk urthrtaken in the ¢¢)wso ofw the infoTmatx gNen in Ihe trustaes. rewi fin¢181 ye¥ kjf 7thich the flnwKlal statemènts are propar8d. vthich i1•S lh• dlractors, r•pei wred for the purpo805 of cxjrryany law. is con$ist&nt with tho Ilnanoal statgmants". aTh the diTectOTS' report indudad trusto8s' reptyt been Fxepared in a¢xthance with applcabl• b8gal requir8m8nts.
BROOKFIELD HOMECARE LIMITED INDEPENDENT AUDrroR'S REPORT (COPrnNUED) TO THE MEMBERS OF BROOKFIELD HOMECARE UMITED M•il•r• on whlch w• •r• r•qulv•d to r•port ty •x0 In the light of the knowledge and derstal of the drity and lis onvkonmwl cthined the cowse of thè audit. we have not identifiod malw1 misstatoments in tho diT8dcYs' roFth knduded ¥Aihln tho trustees. report. W• nothlng to rowt in r¢sF4¢t of the Matt in r•lalion the comp3 Act 2006 rgqulTes UB to report to you rf. in our OPTnp.. ade(wato &untIng reoyds have not been kepL re¢um5 thwate fLY ¢)ur audSt hawe r#)t been receiv8d frcKn brand$ not WSIt by us" or the ffina4al statemwts are not li agreomtnl TAth thg accowtsN rocords aThJ T•twns: or crtakn di%dosurns of1rUst, r•mLrnratk)n Spec8d by law are n¢X mwje; or we have not reCVed all the infomiadon and gxtdanatnS for ¢)w audtt,. r th8 trustses were not •ntiUed to prepwe the fda1 slatomants kn a)Ye8 with Ihe smal companlos regimo tak8 advanta99 of the smal (xxyil•s' •X•mp1h in thè truste8s' rem aThl from the rgquirgmont to pr8par8 a stratwJic ffjpryL R•spon•lbllltkn of tru•ts As explained mL)re fully in tho statwwl ol InL$t9. r05pMsknlttss, the t¢08s. vtho ¥e also th8 dir¢ctoTr of the charity for the Pu0$8 of rL)mpany law. are res[> Ihe of finandal ststsments and being sati5fi8d that they give a true and Ir for such intemal (xintrol a8 tho bv81008 dèt8rThne is necessary to enable the prepafation of finanual statom8nts that ar8 frag from matsrial m]tAl#M•n( whether due to fraud 9mx. In prepariThJ the financial statWn the In05 ¥¢ rpsponsi9 a858ssing tho tharttys abillty to c(Mtlnuo as a golng con¢om. d1$dos9. as apph'¢abltr. mattw5 related to ping concom and using th• golng cceM bas18 of a¢counllng unl8s8 trust wther intend to 1wdate th& dritab ¢IpanY or to ceas9 coer8tion$, or hava no wlisthc olt8mativ8 tr1 to do so. AudlloVs r•sponslbllltlM f•rth• wdlt af th•lkwKW stal¢m•nts Our objectives are to obtain reasonabl8 assura )out Mthgthor thg fin¥tti statements a5 a ¥thole aro free from materfal misstatement. wh6th8r dug to fraud or error. and to tswe an audilorfs report that indudes ow opinion. Reasonablo assuwco Is a hkjh level of assuranca lyjt i8 rnt a guaree that an wdil coThJuctad in accordan¢o th ISAS (UK) 11 dete¢t 8 matsrial nysstatsment when it exists. Misstaiomgnts Can artso frDm fraud or arror and ar• ¢onsKlered materi rf. individually or the aggregate. th6y could w$onatrAy be expècted to influence Th? oxtsnt ¢0 whl¢h our wJc¢durts aro ¢apth of d•t8cting vregulares. frd. L8 d•tslbgd b8k)w. Ir apwoach to Idenlrfwrvj and ass8ssKw rks d mat•id misststwwt •) reyct ol wregLdaritie5. Includlng fraud and non4)Jryliance la¥ts oTh1 r$gl$. was gs f. . th8 engag8m8n¢ partnw ensur1 that Ihe tean oJkctNety had ts apFryriale ComWan. eapabilrfi•s and Sklls trj identify or rwise nonoNrWancé with appllcablg laws and r¢wlalvJn3: . W¢ tdentffied Ihe laws and wulatv)ns aFyIi kn the c(ryny through thswssions directors arKI other managent. and from our commerckal and •xP&rf0 olthe induyty sectcr. • we fo¢xsed on sp8cific laws arwj r8gulaticts which wé oJnsid•rnd may h•v8 a direL1 malerbal effact on the fmncial stat8mgnts or ths ¢¥>eraths of the company. inchjding the coMleS Act 21X)8. taxatlc IlS14¢)n data kwol¢¢lb)n. l1-bry, ernnL enwronmental and h8allh and sal•ty leglslation; • wg assessed the extent of c¥ryliance vliih the laws aThJ r•aatiCS idthltifd atM through maklng enqutr&e8 of management arJ inspectw legal oJwndonc•'. id&nbfd lawF and r8gLlalion5 were mmunicated within the audit tsam regulty toam remailod alert to instances of noncompliance tlyoughout the audiL Wg 0s$9s$8d tho su$¢opth'lity of Ille CryTPon5 fffian¢k¥ stat6mts to Ma1 ffl1s5tat8ml. 1j obtalnlng an understandlNJ how fraLwJ ocox. ty. • makry ènquiries of management as to vthero c(mshJw8d th•ro was swtNty to frd, I1r kntsedge ofactual. aThJ aknged frthl: . con8ideriry the internal ctrolS kn place to rjsks of fr1 rnnrycornpllaa laws and r8gulations.
BROOKFIELD HOMECARE UMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO ThE MEMBERS OF BROOKFIELD HOMECARE UMITED tested loum81 entrs lo idenlfy unuwal Iransxtions: . a8Bessed kthether ents arKI assummlorts mad8 kn d•tormilw the arXtyJntW estlmat8s indicative of potential bias: and . invastigated the rationa b•hlnd uNuo1 tran8&#h)ns. response to tha iisk of irregularities aTKI 7Ailh la and rngulatKffis. w• dèslgnod procedures vthith inc4udod, but wert not Itted to: enquiring of managem8nt as to and p0tential1kn9ali daiThKs: . revithving with HMRC and re98t(¥ There are hrent IwThlations in our audii FoceduS d•scb8d abov&. Tho mLV8 r*noved that laws and r8gulations ar• from fmancial trAnsactions. I loss likety it 15 that W8 lL&J become aware of I)n-Comlance. Auditlng $tsndard$ also h'mit1he audh procedures rpquired lo identify non-o)mplianc• ¥wlh laws royul8tion$ to gnquSry oflhe dIr0¢to olher rnanagl and ofr•gLFLatory and legal CAyr•swnd•rKa, ifany. M818ri81 ml$8latsments Ihat due to fraud (xn bo haffdor dotecl Ihan Ily)so that arise from as thoy may involve doliberale cCOalmonE or lus. A furth8r of our reSpS)be9 is avaHaiqe on the F¥wKlal RopJlng Cwncl's website at. https'.11 whvw.fr¢.oTg.uUaLrdrt¢xsrespsblliIle$. This d8sc¥iptKffi foffl ofour auditoVs rnport. U•• ol ¢)ur r•port Thls rowrt ts madg sdely to th8 th8ritable conyanls mern. as a a¢oydanc• with Chaptsr 3 of Part 16 of th6 Compantes Act 2006. Our audil WO has been Lythrtakgn $0 that we mi1 State to the charitabla c4)mpanYs members those matters are required kn state 10 tham kn an a#JitLY'S roport and for no other purF#)s•. To th• 118s1 eXtt P8miitt•d by law. we do not wpt or assum& MSn$Ilty to anyon8 Othgr than the tharttable company and lh8 chaitAtAè rfjmwy's mthnbern 8$ 8 audrt wcffk. for thls ram or fty the opinions we havo fotTnod. Hghn Furfong FCCA (S• For and on b8half of Xoinadn Audit Lnrt•d. stabjwAJIlor Chartered Acwuntants 46 HamltM Squwe Blrk8nh•ad IMThal Mers18 CH415AR Date: ..11.:.l.X.:..I
BROOKFIELD HOMECARE UMITED STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR ThIE YEAR ENDED 31 MARCH 2025 nd$ 2025 fund• 2024 l•Kom• and •ndovffli•nts from: Charitabl8 ac1fv•S Olher i( 549.254 572.762 1.872 Yot•l Incom• 549.254 574,434 Exp•ndltw• on.. Charitabb adv 557.254 Tol*l w•ndltuv• 550.882 557,254 Nol Incom•ll•xp•ndftur•) •nd m¢v•m•fit In funds 11.8281 17.180 R•conclllalk•n lunds. Fund balances at 1 April 2024 88254 71,074 Fund b•lan¢M •t 31 2025 88.254 Thè statement Offfinaal activibes inclth al ga and h)s$0s in >wr. AU in¢xJme and •xp8ndltur• derT¥e from continuing actMtie&
BROOKFIELD HOMECARE UMITED BALANCE SHEEr ASAT31 MARCH 2025 2025 Flx•d a•$•l• Tangible assets 11 314 Currnnt u••ts DeblLWS Cash at bonk and in harml 36.021 105.230 57,548 78,473 141251 136.021 Cr610. wnounts falllng duo wllhln on• y•r {54.f25) 148.081) Not ¢uff•nt ¥s••ts 87,940 Total •M•l¥ l•# cwr•nt Ilabllttl 88.254 Th• fvnd$ oftt ¢h•rty Sharo ¢apltal Lknffjstricted lunds 15 16 86.624 88.252 88.254 The statements were approv•J by the Injsteos on .... . Mr G Coop8r c(panY reg6slralin number 02933526 {&ul8ThJ arNJ Wabèsl
BROOKFIELD HOMECARE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 IIARCH 2025 2025 2024 rA•h flow• from op•r•llng acllvlll•• Cash generated from op8ra1th5 18 26,757 20.386 Not ¢h n•14t0 from Inv•stlng •ctlvlll•s N•t Incr•aB• In cash and •qul¥*•nl• 26.757 20.386 Cash and wh awlvalonts at beg ofj 78.4n $8,087 ash and ¢uh •qul¥al•nts at •nd of 105.230 78.473 10-
BROOKFIELD HOMECARE UMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Aceountlng pollcl Charlty Inlovmatlon Br(101 Homocare Llmltod is a CVanY liimlod by hK¥ywated Eryland and W819s. The regIStw Offi 18 slIrth 35 Ro•J. Hojrfake. Wwral, Pknrseysmle. CH47 5AQ. 1.1 B•sls ol pr•parntlon The ffinandal statermnts have begn prepar9d kn ¥o>)ryJance Ihe charitys gov•mkng document, the Companies Act )6. FRS 102 The Fkw)¢ial Reporting Standard applcablè in th• UK and Republic of Irelgnd" and th• chtio8 SORP 'Accountvig Rep1 by Ch¥it$. Ststoml of Rw)mmended Praciie• 8ppli¢•ble to th¥ibts8 woparing their acc(nts in acccffdan the Finanoal R8porhng Standard applicable in lh• UK #nd Rowb1 d ITolarKI {FRS 102r. dwty Is a PU1C Beneffil Entity &s d•ffft•d by FRS 102. The nanci81 slaternents wepared in sted¥¥J. 7hthich is Ihe rAwrw of Ihe tharity. fv%)nolary amounts in these fjnanclal statsments aro round8d to the IareSt £. The financtal statements ha bw) Fw¥•d thg N8torKal rxAt Convention. Th• tMlnLal accounting Fxiliaes adopted are sot oui bg1(N. 1.2 Golng COnM At thg tKn& of apF¥oMng th? firwcid atwr• th8 In¢• have a 1•aS(Th expadabon that thg charSty has adequate resources to continue in op8rational w$nc ftr tha ftr0886ablè future. Thu$ Iho truste rntinue to adopt the going C(cM bag$ of in weparing the financral siatements. 1.3 Charltsbl• fund¥ Unrèslri¢ted funds wè avawe fL¥ use al tho thsLYgkn 01 tho trustses M fwth8ranc• d thak charftatrA• Restricted funds e sutlect to speufk CryKllkns by dcms or Tt01 as to thoy may be used. Tho rJ0S•S uses oftho restr1 fuFThts we set lxrt in the no3 to th8 T01 sts¢ts. EThdtyMnt funds are su¥g¢t to spodfic rAx#frti¢Th by dor¥x5 that tho c must malntainod by the 1A Incom• Income is rec4)gni8ed wthon th8 dmrity is W •ntthd to it after cond6Oorts have been me( the amounts can b8 mgaswed reliabty. MJ it 15 that income VAI be recelved. Cash donallons 8rn on lpt. Othar donatnS r•e4YMsad ¢xKe tho tharity has b•w notlfied f th• dty)allon. unle55 perf0rnw condltions rgryro dTraI ol the QunL Irbcome tax recoverablo In relation lo dMaticffls received uThJer Akt ty d8ed$ clO)Ven is recognis• at the tim• ofth• donatlon. Inm8 from Irng actrlhles. Inolmles knpyre frw tr•dvw •thilM to raiso ffijnds for the thadty. kncome 18 r•cogni8¢d when eamed th8 charfty 1$ wtiU8d to the recei)L 11
BROOKFIELD HOMECARE UMITED NOTES TO THE FINANCIAL STATEthIEKfs (COPrnNUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounllng polkl•¥ {Contlnu•d 1.5 Exp•ndltuv• EXndItUrn is rwik8th1 orbce Ihere 15 a lryal or rtllgation to transfw 8conoThic bonafft to 8 trmrd pwty, it is probable 1hat a transfer of 8c(XKx be required in 8ettt8mant. and tha amount crf the obligation C be m&8sur8d rnliaW. Exp¢ndrtLWg 1$ dgssrfi¢d by a¢livlty. Th• ¢osts ol xtrthy we made up of th& Icéal of diroct >Sts and sharad C4%ts. Induthng supwrt clts In@d in und•rtaknng each aclivity. Chrect costs attrbutatlo to a single acaivity are allctaled diredy to that activity. Shared ctsls vthbth cJntriiwlo to more than ong athlty and support costs vknith are not attributablg to a single •¢tMty #Tr apwthjned b8fv+Ben those xbvlties on a basis D)nslstent vrilh the uso ol resources. Cwtral staff costs are alhxted on th• bas1$ ol fjme S1. and d8preclatkJn tharges are allocated on Iho of the assefs use. Ralslng ft#3 trthde8 811 expenditu NKU¥Ted by the dwlty to fid$ for Its ¢h¥itsblè purposes Inelud8s ol all furKJr$ing acti1, evenls nwhwitsblo 0¢bvtli&$. Lkblllles wo re¢>)wisod as ew¥Jlure as as th8rn is a 18g81 ar obligaiion corrffikllng the ¢harKy to that expenditure, il is probable that a transfgr of gconomic benefils wll be Tequired in settlomenl and thé amount of Ihe otdigation be measurwj reliAy. Expenthture i5 accounted for an gLVLwJs b88is and h85 been dassffied under headkngs that aggrogate all Cost relaled to tho catogrry. wr• costs ¢annol be dirodty atlribut8d to p¥ll18r baen athxated to xtr4lts on 4 bBsFs crmsistent wth th8 US8 of rnstyjrtss. Support costs ar• those that that asstst the th of Ihe tharfty but arg t altrbutabla lo th8 charllabl 4¢t1o5. Support u)sts indude office o)sls. administrakn Pa1 $ts govemanc o)sts ¥4ch suppthl the acthth. Vthere Ihe suppcxt Lytsts eAnTh)t b• attrlbutabkn to a dwect athilly tsy havo bo allorated to the costs of raising funds ard tharilabl• Athbes a wfrrala basis. the charlty and tho ¥lil fees aThl costs link8d b) th8 Strateg manth¥m6nt ofthe carfty. 1.6 T•nglbl• flx•d a•••t• Tanglblè fixed assets arè inilialty rneasw at cost and subseqU11Y wwwsurod al cost or vAlualon, nel ol deprKiatMJn arHJ any wryairment k)sses. D•precaalion is recognised so as to wrfto dltho (Xsst (Y ¥#kl ofassets l•ss th•r rnshlual values over thelr Useful IN88 on the folloWN bases: Fixtu and rrttings Computers 25% Straight line 33% 20% stra1 Ine The galn or hxs arising on the thsposal ofan assel Is detomknd as fv drffererKe b8iwogn the $810 wocoads and the Carwng va• of th8 asseL and is r•ctsJntsad in Ih• slalom1 of financial acvit. 1.7 Imp•lrnwnt of Ilx•d •s••t• At &a¢h rewtiNJ end date, the cjwty thg ¢offyirwJ •Munts ol 8 twJbl8 assets to detemkne thèth•r thaffj is any iThJlcatJn that thoso assets have $4rfwed an inpainnont b)ss. If any SLth Indicat exists. the TOverable amoutt Lrf ts oSS•t is estIna wi cffder to detennin9 the extent of the Impairment lo (Y). 1.8 and •qul¥thnts Cash and ¢ash equpialents include cash in hand. dèposits hald at 11 with banks. other short-temi liquld Inveslm•nts wilh ¢Mginal matsJrili8s of Ihroe rrKmlts I. and bk overdrnts. ovardrafts Ihln borrowings n ojnent liabArtbas. 12-
BROOKFIELD HOMECARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 IAARCH 2025 Accountlng polkl• (Contlnu 1.9 Flnancl•l Inslrum•nts The tharity has 818Cted to ap Ihg rm0 of Sg¢1kn1 11 %ac FThnci£l Instnwn8nls' and Sadon 12 'Other Fknanaal InslnThnts Iss, of FRS 102 10 41 of its irtrn1& Flnancial instrunnts #ro re¢cJni¥ed in lh8 bkn(x sheet tho <4 becrxnes paty lo the LyJntracbJal provisions inslnJmenL Financial assets artd liabilOS arn offsot. rfth rt8t wo8•nt•J Ni the financial statements, when thorg1$ a legally enforceablo ri1 to set off Ihe rewgnised amourrts and thorn is an IntenflDn to solde on a nel ba$ orto rea#se Ihe s8set and selde the liabilty Bask flnanGl•lass•ts 8asic financial a868ts. whk detrtors and cash arKI bank bal8nc8s, are initialty measurgd al transactJn pric4 ir#gudw¥J trSaLon o)sts and 8ro SLthequènty tAffi•d al #MtiSed o)st 5g thg effedlve Interest rneth( tmloss thg arrdngmnt ca>"tUteS a an9 transa(on. where tho tr8nsa¢tk)n 18 measured at the presgnt of the future recwpts th5c(xmtsd al a market rate of intarnst. Flnandal assèts dassffièd 08 roceN8ble wthii om we not an¥)rti. 8•sk IlnanclalR•lrfl Bas¢ fnancial liablthes. indudiThJ uo(tors and bank k)ans are kihbally roco9nis8d at transaction wice unless Iht arraThJemenl ccffistitutes a ancIng trarWi. tAm the debt wBtrwnont is measured at the we$ont value of Ihe ftrture paym¥nts disg)wtsd at a Ma¢1 rate of inlere5L FinanrAal babilitios clasSffi as payablo wilhkn one yow ara not amtysod. Trade cr8dilcrfs are obligations to pay fLY or sèp4w Ihol have be6n ac4wired in th8 ordln¥y ¢ourse of cyerations from $UFvliers. Aftnts payatdg aro da588 as current atsrt rf pant Is duo vthin onè or or less. If not, presented as non¥119n1 liablities. Trade creditors ar• re¢ognised initiamy at trans¥lon prlc• and subsequentty rneas at amcfftbs•J o)st USI éffècti Intèrest methc#J. Dw•cognltlon olfln•nelal Ilablllll•s Finanoyal liat are d8rerws8d th8 dwws rthtracttd OY11¥19 wyre or are dWi¥god or cancelled. 1.10 Employ•• b•rnfits Tho cost ol any u$•d hollday 1111ntI8 rwnis&l in tho in tho 9ry)10,3 arg recoived. Teminalp)n benth are recognised immerfiat8ty as an 8xp8nsè the (4wity is demonstratly wnmthd to leminate the 8mployThent of om0Y80 or to b8n8fts. 1.11 R•llr•m•nt b•n•fft• Payments to dofm8d contrJuth)n b¢rfft sdwrns wè diarg8d as eynse as they fall due. 13-
BROOKFIELD HOMECARE LIMITED NOTES TO THE FINANCIAL STATEMEprrs (coKnNUED) FOR THE YEAR ENDED 31 AIARCH 2025 Crfll¢•l •ccountlrvJ ••tlmal•s Judg•nw In the application oflhè tharitys accolg pckns. th? Irustg9s arn rewved to make luthjements. estimat•s and assumptions atJut the •ng amwnt of assgts and liabilitlos that are rt readity apwnt Irom oth8r sourcs. The •sllmates and 4sso¢i&tsd as8unylkyi$ are based on histo1 experw¢e and otherlactOTS that are consKlorgd to b& rg1gw•nL Adu¥l rgsults may thffer fr(wn Ih88e eBtimates. Tha èstimates and Und1 are on an rxwikVJ basls. Revisicffls to accountlThJ estsmates are reccJnsed in the poliod in thg o$1imate Is rowtsed where the revision affeets only Ihat period. or Sn Ihe period of tho rovisk)n and fulur• In0 vhwa Ihe rews)n affocts bolh CunI And future Inm• from charltabl• •cllvllO•s Unrn8trlc14d Unr••trletsd fund5 funds 2(125 2024 Doml¢lllary Domialiary care Se•S 549.254 572.762 Olh•r Incom• Unff•*trlci•d Unr••trl¢t•d funds funds 2025 2024 olhor Irwn• 1.672 14-
BROOKFIELD HOMECARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR ThIE YEAR EhlDED 31 MARCH 2025 Exp•ndltur• on charltabl• actlvltl•s Domldllary Domlclll ¢•r• car• 2025 2024 DIr¥ ¢osts Staff costs Depredation and imprnnt Insuran Tdophon 4Jvertksng. prinknTVJ. Fge wvj stattiwy G•n8fdl 8xpens•s Medlcal gXP9nses R8cNitsneDt and other slaff c4>sts 368,850 314 4.123 388.932 783 4,469 1.734 8.932 467 3.740 13.200 2.730 3.278 Donation$ to f3yyny 14.000 411242 428.657 Shar• of •uppart and g0v•rnW co•ts (w not• $1 8pOrt 129,555 10.085 122,086 6,511 550,862 SS7254 An•lysls by fubKI Unrestricted furwjs 557.254 Supwt ¢ts 4l•cat•d to acll¥ltl•s 2025 2024 125,352 3,1rMI 118.224 2.800 1,062 6,511 F¥ole88ional fee8 Bank tharyes 10.085 139.640 128.597 AnalyJ•d b•t*wn: Domlciliary tsre 139.040 128,597 15-
BROOKFIELD HOMECARE LIMITED NOTES TO THE FINANCIAL STATEMENTS {COPrnNUED) FOR ThIE YEAR ENDED 31 MARCH 2025 Support ¢o•ts allo¢•t•d to a¢tlvlll•• IC•nllnu•d) 2025 2024 Audit fees A¢¢ountsr L•gal and profess)nal 4.190 2.308 13 3.601 10.085 6.511 N•1 moY•mDnt In fund• 2024 The ng1 mov9ftl In fu Is slated after ¢h¥gW{LYedlthw).' Fees payable to the tharitys audilcr. -for the 8udil of the (aritys ffinancial statwnw . %y othor $¢ryth8 D$wedatlon of ¢)wrnd lang118 Ilxod assels 6,450 3,601 314 4.190 2.2PJ) 783 None of the trust8 {ty 8ny peisthis wilh them) rewed reThrtm•ratbn ry bongfits from th? diarity during the year. Employo 2025 Numb•r 2024 Numb•r Ad OornirAlw care 25 Total 28 Employm•nt 2025 2024 Waw and gakiitss al security costs Other pnslon casts 455.616 31.184 7.402 464.425 32,869 7.882 494,202 505,156 There no •nwkny•8S •¥xtyl rminwalm Twas nkyo lh £fy).000.
BROOKFIELD HOMECARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (coKnNUED) FOR THE YEAR EhlDED 31 AIARCH 2025 Empl¢)y••• {ContInd) Th& r0mun9rati of key managomenl perncThel was as folrydty: 2025 2024 Aggrng8te ¢¢Mynsation 83.259 42,430 Kgy managgnwnt of ts tharfty (Thsistod ol tho offic• WKI uty maMg8r {2(Y24 . offi manager ontyl. 10 TaxatloTh Is exeiryt from on its ackn¥1 botau88 dl its irKom& i8 apFli8d fvxchgrflabl& PufFX)$88. 11 T•ngbbl• flx•d aM•ts Fl¥lwM •nd Comput•r¥ At 1 Aprd 2024 11.880 5.976 17.856 Al 31 Mh 2025 11.880 5.976 17,856 D•pr•cl•tlon and Imp•knnl At 1 April 2024 Deprnuabon ctsrygd li tho yr 17.542 314 314 At 31 IAarth 2025 11.880 5.976 17.856 Carrylng amount At 31 March 2024 314 314 12 Ihbtorn 2025 2024 Amounts f•lllng du• TlthlTh on• y•ar. Tradè d8btors 29.177 2273 $4,123 other debtors 300 2.318 4,271 36.021 57,$48 17-
BROOKFIELD HOMECARE UMITED NOTES TO THE FINANCIAL STATEMENTS (COPMNUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Cr•dltov•: amounts falHng du• wllhln on• y•w 2025 2024 Othertsxation and sodal securfty Trade Lyeditors Othartte1lOrs Amuals and d•f8nd h0 7,114 37.670 9.789 35,117 5,850 54.625 48.081 14 Rollr•mont b•n•fit Kh•m•8 2024 D•ffin•d ¢onlrlbullon Kh•ffl 7.402 7,862 The charity operatss a d8frnd ctsitritryjbm for dl qu81fyw emFAoyees. The assets of the gème are held separatety from those of the ¢arity n an indwrKlenty admini8teTed fund. 15 Sh•r• upltsl 2024 OrdlThary shar• capltal Issued Ind fully pald 2 &dinwy 01 £1 oath 18 Unr•strlct•d funds The wnstrictsd lunds oltré ¢W tiywi8¢ tho old¢815 and grants aro not BubJ'ect10 8peofic by donors grantorB as to Ixyw Ihey rnay be us•d. Those indude designated fuThJs which have been set asmle oui of eStri¢ed fund5 bythe trusto0$ $pocific pwposes. At 1 Aprll In¢omlng RDuTc At 31 March r•sourc•s •xp•Thd•d 2025 Generd funds 549.254 (550.8821 86.624 Pr•vlou• y•ar. At 1 Awll knCOng R•8ourc•s At 31 M•r¢h 2024 General funds 71,072 574.434 1557254) 88.252
BROOKFIELD HOMECARE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 17 R•l•t•d party tr•M•¢tlo Dur1 the year Brookf Hom8car8 Lwnited pakl r•nt of £13.2(M) (2ff24: £nill to rb porgnt undertaking, HoOake Cottage. for thg of office spacfj. Tho parnnt tharty is a related paty by Artu8 of its LX)ntrol of the jr end (2024: £nl). Th¢re re rK other rdatod party ypar12024. rKme) 18 Ca•h g•n(rfat•d from 2024 {DtYsUrpIuS forlhg year (1,628) 17,180 AdJu¥kn•nts tr. Deprgaalion WKI kryaim¢nt of tsngth fry•d •ssets 314 782 M¢)v•fflonts In worklThg capltal: D8cr8W Nl dèbtth¥ Inueawlldocroasel kn tr8ditors 21.527 7.254 {4.8301 26.757 20.386 19 Analy¥l• of ¢h9 In n•t fund• Thg tharlty h•J r) m•twtsl debt during tr yw. P•r•Trt Compary Howako Cott8 1$ roganlBd by tho trustoos as tivJ Iho C1S uttkn818 paront tharital>l8 comFqny. Its regL8lwod office and place H. 35 Bwkènhe•J Ro*J. Hake. Wlrr81. Mars8yslde CH47 5AQ. 19-