Com￿nY i]onn34
1149kntwed Ch411ty Na 23(1899
Ib)mM EnglNnd No. H329S
THE A8BEYFIELD LANCASTER
SOCIEfY UMITED
FINANCIAL STATEMENTS
For the y•ar •nd•d 31 Ma￿h 2025

THE ABBEYFIELD LANCASTER SOCIEfY LIMITED
FINANCIAL STATEMENTS
For the year ended 31 klarch 2026
ONTENTS
Pa9•
TI￿te•8'*nnUll r•port
Ind9￿￿￿1ntaud1t rnwrt
8-10
8t¥l¢m•niof Al￿￿111 A¢UvKN?•
11
12
13
Accourtln9 pplkl•8
14.16
ots• tothefin•nclal *tat¢m•nl*
17.23

THE ABBEYFIELD LANCASTER SOCIEfY LIMITED
Trustee8' annual report for tho purposes of Part 8 of the Charltles Act 2011 and Directors,
report for the purposes of section 417 of the Companies Act 2006
For the ear ended 31 March 2025
The tru¥t¢es kresent thdr annual reF4Ni on thè affairn of the ￿ety, tcgelhor with the finanu81 statements for the year
ended 31 March 2￿25.
The trustees, reFort also r¥preuents the threctors, retth as Tequlrod by Company Law.
Referenc• and Athilnlstratlw Dotall$
The fi￿1 name ofthe charity is The AbbeyfEJd Lancaster Soc*ty Limited.
The socfjety's charity Tegislraoon n￿)ber is 230899 0rn1 it8 company registration numter is IY)737334. 11 also
rwstered social IK*using provider under the Housing AL* t9￿ {no. H3295).
The trustees who seNed durfng the yaarwere".
EX¢¢￿tIve t>)mmlttee'.
Mr B P Thr8Wall
Mrs A K Howson
Mr C P ￿Ytctk
Mr J Berry
MrNGH811
Mr M C Clark9
Mr R N I￿￿Man
Mr A B Mackereth
Miss J M Simpson
Mrs J E ThreKall
Ms H Wlles
Chairman
S￿retary
Treasurer
RespJned 23 May 2024
Reslgned 26 September2￿24
The thr*irs ofthe oynpany thrirvJ tha y•gr wero..
Mrs A K Howson
Mr B P Thretfall
Mr C P Whytock
The 8odety8 8&xetsry Mrs A K How8on
The registered olfice of the sou8ty is..
Chirn$k1e Hou8e
Abbeyfield Close
LaneA$ler
LAf 4NL
The website addre88 of the charity Is.. httyJhpw.atWeldlancaster.o).uk.
Day to day management ofthe 8rtlety is delegated to Mrs A K Howson. tha sooety seo¥etary and Mrs B A Garther, the
bursar.
Bankors
HSBC. 35 Market Street. Lancastw. LA1 1Ja.
lTrJeFendent Authtor
Azets Audit Servlces, Fleet House, New Road, LanLZ8ter. LA1 1EZ.
Soliator8
BSG Soliators. 3 & 4 A81b￿g Place. Lancastsr, LAI IBJ
HarriBon & Pitt Archit8cts Limited, 29 Casle Hill, Lancastsr, LA11YN.
Investment ￿lSer9
Rathbones WeaNh & Invgstsnent Limited, 5 George Squa￿, Gla8gow. G2 1DY.
structur•, Govorr4nc• & Managomont
Governln D0￿ment
The %>rAty is a c4)mp8ny Ilmited by guarantee under the Comp8nres Act 2C(6, ￿thout share capital. Its 0￿dth)n is
govem•l by its M8morandurn & Artides ofA$S￿￿t￿)n datwj 8 October 1552 and amended on 31 October 20C6.

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
Truste88' annual report for the purposes of Part 8 of the Charitles Act 2011 and Dlrectorn.
report for the purposes of section 417 of tha Companies Act 2006
For the
•ar ended 31 Illarch 2025
Struaty￿. Govem•nre & Managem&nt l¢¢nUnugdl
intment of Iruste8s
The appoinlmsnt of Irust8gS 18 govemed by provl8knn8 contained withln the kxiety's Aitid•s of A&so￿a￿n. Th9$0 are
as fc41ow8.'
At eath AGM one thlr¢l of the Membe￿ of the Ex￿ul1Ve Cunmfttee must retire wvJ. rf desired, stand for r
al¢dion. Tho trustsos to retire are tho88 longest in office slnc* their Lqst dedi￿.
The K￿lety, al the AGM, may fill thg POSition8 vacgled by the retiring tnJst•es ty electing any p¢r80ns
thefelo, or by re-decung the retiriNJ mambers.
Tha Executive Committee has Ihe prM&r to appoint any p￿On to be a IFusts8 •th¥r to ffil a v￿r
or in ordef lo increase lh¢ number of trLFStees. Any truslee appolnled In thL8 way must retife al the f01h￿Ing
AGM aNJ 8tsnd for r&electlon, rfdesited. al that mgeting.
Any mèmber ot Ihe soooty. quallffed to attend and vote at the AGM. is entitbl to propos8 th8 appoinlrrtsnt of
a ￿￿on to act as a trustse.
Apk*JÉntments lo the soc*ty's 0)Mmitt￿ ar• made by the Exeartlve Committee.
TbV8te8 induction trainin
Trustees are ￿Ven inductton and IrJnlng by the society 8euet8ry and diredoT8 on a one to orÈ basis. This indudes an
explanation of..
Iho 0th03 of b)th The Abb8yfidd S• nalicnally and of ChiM￿de HtyJ8e
the role ofthe trustse in 8upporfiThJ manag￿tnt lo ensure ts safeguardirvJ of ￿sIdentS 3nd adherenc8 to
8nd fegulations
attendance at tru91ee Meeti￿j$ and Wenti81 fflembership of mll Y￿rk￿lg gTOUPS to monitor firtran￿ a
buiklings.
Pa
liG for sermor skff
Total rprnuneraticffl of £10.44012024: £10,085) was paid lo trustw during the ygar. Thè remuneration pald lo trustees
and olher senior st8ff such as the h￿￿8 manager is revlewed rogularfy by exe(artlve leadership. Th• rate8 of
remuneration are set in fine with the roles c8rried out within th8 0ry8nisalion.
nisBlion
The scoety is govem8d by ils ExeoJtNe Commiitse, consisting of nol ￿88 than three nor rrrtjre than elghteen members,
whtch meets srA tmes per yew. Certain detsiled is de￿g￿ted as follows..
A l￿dget ff￿1￿ng prepares the annu81 budget foi approval by the Executive Committe8.
The Chirnside H(NJse Committee monhor8 the day-to48y 0￿￿110￿ of the registered resklontial ￿re home.
The t￿mmIttee meets on a monthty basts.
The committees 88W3ted In their work by Senior management. namèty the bursar and the manager of Ihe
resKkntial care hJm*.
Connected ch
The sttiety is on• of atound 200 simiLar so¢itties, whkh exist throughoth the United Kingdom lo pro¥Kle asslsled living
for older peopl2. CHI￿ratiOn betsvean lo<al s(xietses is considorable although each retsins its auton¢)my. The￿ [8 also
an umbrella organisation. The Abbeyfield knety, of whKh this socW is 8 member. The Abbeyfield S¢￿ety is divr¢J
into stx admini8tralive reglons. Each has its own regional councAI composed of volunteers from sooelTes in the regton.
The re910n￿ officers have regular rneelings Wth each othèr, so that they can represent the views of their regijn through
national committees.
The central offiix of the Abbeyfieky S￿iety is 17-19 Hampton Lane, Solihull. West MidlaThJs, B91 2QJ. ThB Staff at
Central Office provide 8UPPOrt for membor sorietles. During the yearlhe socw Incurred f888 of£10,70812024- £7,739
In respect of its membership of. and affillallon to The Atthyfield &Giety.
sk mana
ent
The trustees have assess￿ ￿ mapr risks to whth the 80caety Is exposed, in particu￿￿ tt*J8e relatod to the operaticns
and ffinance8 of the $￿ety, and 8re $8tisf*d that Sy8lem$ are in pla￿ to mitigate exFosute to the risks.

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
Trustees. annual report for the purposès of Part 8 of the Charltles Act 2011 and Dlrectors.
report for the purposes of sectlon 417 of the Companies Act 2006
For the ear ended 31 March 2025
struc￿r*. Go¥Ornan￿ & Al•naggm•nt {¢OntIn￿lI
Financial risk mana
ont ob'oclfves and Iic4es
The soaety has various fiwcial a888ts ar*J Itabilit￿$ Suth as trade debtors and trade creditors arising diredly from Iha
lety's coerations.
Tran8actions in ￿nar￿lar instruments re6uIt in the sodety a88uming ry tran8fefflng to another poty ono or Th￿re of Ihe
financial risks d88ultred below.
Pri¢x risk
The socAety ha¥ b)ught and Sold Investments comprisod of BcqKls and EquNfie8 during the current prlor year.
Interest rate risk"
Th8 s￿lety is not exp08ed to faK valu& interest rate risk as tt hokl$ no bank mrdrafts or kians.
Credit risk
I IxJst¢)mers who to trade on e￿drt tem)s are subject to u¥dil Verlficats'￿ procedures. Trade debtors ate rgviewod
on ¥ regular b￿S and prY)vision 1$ madg for doubthjl debts wheneverconshdered necessory.
Liquidty and cash fflow rlsk
The society has ffl(M$ and the cash at bank and in hand 5$ rntyg to sufficient to oJv8rthe ne&J8 ofthe
soriety.
Obhctlv88 &A¢ttvlil•#
Thè 3oc•etl$ prfnclpal obiectNes as sot lxrt in the Memorandum ofAssoriatkin arg:
The rdlef of aged. imwent and poor people of all dasse
The advancement of reli9lon and education
The pursutt of tharitable ￿1¥￿9$ benefic4al lo the commun4ty
The society was e$t*li$heiJ In 1￿ and it has wrnued the foregoing object3 by establishin9, m8nagiNJ 8nd developit
homgs in the Lar￿Stsr distiict that cater for thè rweds of the 8k1&r￿. The supported $heltered hou88s were dosed
S8V8ral years ago thje lo I￿K of demand and the ntywjusl OF￿aleS o reglslered residenti￿ car8 hotY*.
Th& $odety currentty has registered resldentkql ¢8re h¢Mne, Chimskl8 Housè, &gtering for Ihlty ro$ldents. Thk8 hom8
provMJ&s knty f￿r hour care for the frail ￿de￿.
Chimside House 18 registered to ¢at•r fw persons with dem$ntla 88 wdl as the fr8il aw.
The s￿ety ￿￿endS con&derably on tho commltment and enthuw88m of it8 volunt88rs. The day to day management of
Chimside House Is uThXertaken by a manager employed by tho sucigty. The manager reports dir•* to the tw$t￿.
The trustees also provkl$ Signifi￿nt time and effort in assisting whh day to day operalion oflhe lY)me.
Residents and slaff have uTrdertaken LFT tests rf shovring signs gnd symk*oms of covKI ald l••1 genernTry unw8U. Th8
Soclety is extremely grateful for the efforis made by the Manager and al the staff in ensurtng that all possbblo precaut￿n$
have ￿en tsken to safeguard the rewdent8.
A¢hlov¢m•nts and Perfornian¢e
The ¢x¢up8rq level. a key iNlicator. weraged 86.5% (2024- 82.VA} at Chimsth House.
All staff, induding catering & dcqn8sli¢ stsff, have been tralned lo at least NVQ level 2 and most have been trained lo
NVQ level 3 whllst ￿ remainder are ￿Ning tralnlng for NVQ level 3. All Stafl undergo regL￿ar training upyates t*)Ih
online and in h￿S8.
All rnsidents continue to be vacanated ￿ainSt Ihe Covid vinJB.
Those a¢hieverwts meet Ihe ¢)ble¢tive of ￿rIng for eldwty re81dents are no bnger able to m￿age in th•ir own
homes by yo¥•Ying quality cato from wo11 tr8in&l staff.
Off Site storagè tscilrfies are beirvJ rerrted lo enable the s￿8 8IoTage of archiv&J reC￿d$.

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
Trustae8' annual r8POrt for tha purpos05 of Part 8 01 the Charities Act 2011 and DFroctors'
report for the purposes of sectlon 417 of the Companie8 Act 2006
For the
ear endgd 31 March 2025
Valu* for Iloney mglrf
In ￿spOns￿ to the Regulator of Social Houslng Tethnleal note of April 2018 the Sodety now rem$ on Ihe Vdue for
Money metric6. There are 7 meth¢s covered by Ihis tschnic81 note.
Metrlc 1- Relnv•strnent %
This metric loc*s al the irNeslmerrt in properlyes laxistTrNJ 8lock as wefi as New Suppty) a8 a percentage of value of
lotsl properlies l*kl.
The SOc￿ty mfjtr￿ for rèinvestM￿rt 18 0.￿￿.
Mthc 2- New supply deliver•d %
The new supply metric Sets out the numbèr of new socyal houslng and nOn￿oCial hou$ng units that have been acquir•J
¢y develcyed in the year a8 a proFQrtKJn oftotsl sc¢id housing units and noTr8c¥ial housing unlts owmthy at p￿10d end.
No now suppty has been delivered in th& y•OT of either 8ocyal hoU￿ThJ or noD•sodal houslThJ.
Motrt¢ 3- Gearfng %
This m•tric assesses how rnuch of ￿ adjusted 888ets are made up of debt the degreo of depende￿e on debt
non￿.
The Sodety hold8 net cash and cash 64ufva￿nl8 therefore the m&trK is negative at-18.5 %.
Metrlc 4- Earnin￿ Boforo Int•r•81 Ta4 DepreGIatl0￿ Amortlgatlon. M*ior Repolrn Included IEBITDA MRI)
Inter6#t Covw %
The EBrrDA IARI interest ￿Ver measure Is a key iTrJicatorfor liquidty and Investment capachy.
The So• paid tK* int¢r¢st in the year and ther8fore the metric for Irrtewl CAweT is not applieAble.
Motr1¢ 5- H6•dlln• *o¢i•l h￿SIng cost pw unlt
The unh cost metric As8e88e8 th8 headline S￿81 housing o)8t per unit as defined by the Regulator.
The h8adlin¢ sc¢kal hou$lng o)sl per unil is £45.378.
letric 6- Operating Margln %
The Operating Margin demonstrates Ihe profftabthty of operatiny 8s8ets tefore 8xc8p11￿al expenses are l&%gn Into
account.
The SocAety doos r￿1 operate sockal hou¥ing lettirvJ$ th8rofore the operattng margln 18 not 8pplicable. The oper8lthg
margin Of1￿ Soc*ty a8 a whole is O.CE%.
Metr1¢ 7- R•￿rn on capttal employed IROCE) %
Th18 metric compares the operating surplus to total assets less cuThgnl Ilabllthes.
For the So• as a whole Ihl818 0.05%.
Publ1¢ Bènefft
Adnws8ion to Chlmside House is agsesssd a(xoTding to n8ad. Eqval 8 fair acca$6 Is offwgd lo all e￿gible rAder paopl8
regardth$ of ggnder. family, race. colour, rdigion, sexual orientation or finar￿￿81 circumstanc8x - Some residents arè
seif-lund&J whèreas others stat8 fLmded. The SocAety'$ poll¢y is to Provide all residents wllh Supwort, stiML￿at¥Jn and
encouragemerrt to an aFpropriatè levd for their kndfvidual needs.
Residents are encouraged lo follow their indrvidual religious beliefs. $hoult1 they wish to do $0. CEgrgy frc*n vali￿8
d6nominat1c￿S visit Chiinslde Hou86 to offer a shcttt se￿1¢e lor residents to attend rf they wsh.
V8riou8 act6vIl￿$ are arranged in [￿SU1tatiOn with tha rè$denls. However. partiopakn is a matter of choice.
R8&d•nts rw8e money for charitabje rauses. The ¢holeA of d)ariti68 to benefit from th88e rr￿neY raising advlties
deaded by Ihe resldents.
ChimS￿￿o H¢)use has an a¢awe Re$Id￿ts' Circle whth megts on a rggular Lwsis.
The Trustees of Th& Abbtyfidd Lancaster Soc4&ty Umiled believe they have complled wilh the duty In Secti￿ 17 of the
Charfties Act 2011 to have due regartt to the public bonthll guidanrE publlshed by thè Chaiity Commisslon.

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
Trustees, annual report for the purposes of Part 8 of the Charitie8 Act 2011 and Directors.
rnport for the purposes of secllon 417 of tho Companies Act 2006
For the gar ended 31 March 2025
Financlal Reviww
The financial r8sults br the year are as Set out In thg Stalèmenl of financi￿ ad(VIt￿ on page 11 and the position at the
end oflhe yèar Is shown in t￿ balance sh88t on pagè 12. The dglldl for the year and it8 dlocation is as foTrows'.
2025
Unreslrieted operattng surplus
77,637
38.848
Imiostrrnnt ino)me. legaues, donafjoro atMI 8undry income
Investment management costs
Increa$8 Sn market value of Invostments
22,379
13.523)
160
20206
{3,1981
16,346
Unresthctsy surplus fr•r th• ￿3T
96,673
72.21Y2
Allocation..
Transfer from chBritobte capital •xp&nthture Teserve
Transfei to Swalnson Bursary Fund
Transfer to revonu• ty￿rve
16,029)
1,407
103.162
{6.0291
1,478
76.755
72,2
The p)Int8 8(tsing from &c*unts are as fdkxvj..
An urwestricted operating surrAus of £77.657 (2024.. £38.848) oroge In the yaèr from the operalb)n of Chimside
Hou$$.
R8sldential charges r8¢elve<l ro88 to £1,405.33912024: £1.224.023). an InrJe8Be of 14.8%.
Rostrictèd NHS grant re￿1ve￿ of £18.59312024.. £Nill.
Unrestricted h￿j8e opgr81ing costs. exduding prop￿ dep￿alil)n. r08e to £1,253.38212024.. £1,119,021). an
incw$e of 12%.
Th& wenue reserv8$ ofthe 80Cl￿ increa6¢d to £517,791 (2024: £416,4S81.
The prinrApa funding ¥￿Tc8 is incom& frcffn resldentL41 tharg&s.
M0￿mentS in fued assets in the year ￿ Sh￿￿ in nots 8 to the )Irwicial 5t*ments. C4pit81 expen(*ture of £50.845
wa$ Irbxrred durfng Ihg year.
The I(￿lee$ consid8T th• m¥thel value of ¢he sc¢leVs frKed assets lo In 8xc8s8 of their ¢urront ￿)k value
Indemnty In8uran¢e in respè¢t of the trusts8s has begn provklgd by way of a tA¢xk arrangement ¥￿thIn the overall
Abbeyfigld Soaoty membershlp fee artrj no separate preffdum16 identifiable.
Investma
The soaety Is pemitted by its meMor8n￿m of AsBoualicffl to Inve81 any fvnds not Knnwdiatsly required for its puryjoses
any investsnents, se¢urthes or propèrty as may ￿ t￿ght fil. Funds sut4eGt to the jurisdidic￿ of the Charity
commi￿One[S moy On￿ be invested in guth and with $u¢h sanction as may for thtt time ￿ng b8 presLYit*d
by law.
The 8ouW8 Investment pollry 68 a balance batrw8•n km*temi inv8slm•nt and s(xne short-tonn In￿lMent to allow
a￿SIbIlity of som8 fiJnd$.
The socAaty's invèstrnents, as Sh￿ In rnle 11 to lh¢ ￿an(as1¥￿teM&n1s ond ¢xJmprislng of Bonds. Unit Trusts.
Equittes and Money Market der#)sits ¥4tre held durirg the y￿r in 8¢rthance with the s)owets available to Ihg trustee8.

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
Trustees. annual report for the purposes of Part 8 of tha Charities Act 2011 and Dlre¢tors'
report for the purposes of section 417 of thè Companios Act 2006
For the ear ended 31 March 2025
FuThJrwsin Disdosure
The charity'$ main SQLWl* of are fees relating to the c8r8 of residents. As suth they do not C8fry Out s*Jnificant
fundraistng ocbvthe8.
Reseryes Poltc
The current wjicy of th0 8crEty is to maintain freg rwxarvos at a 18V81 Ih8t wJuat88 to betsveen 3 and 6 months of
operating expènditu￿. The reserves pok.cy * reviewed annualty in ordar to lake account of any d)ènges n t
enwronment in which the $¢xiety operales.
Totsl unr8stri¢ted reserves held at the year end amounted to £999.388. Induded in unthlricted feserv8s arn designated
re8erve8 totsulng £481,597 and ftjrther d&tails of theBe are gtven in note 17 to the st8tsrnen￿ The unre8thca
rtvtrnue reserv$s, not committed or investe4J In 18Tralble ￿ed assets fyree resems.) ￿ld by the soc46ty at 31 Marth
2025 amounted to £452,285. This equates lo approximately four m¢yrfhs of expected operating expeni*ture for 2025.28
which is Mthin the level as Set by the trustees. The trustees will lak• measures in fvture wiods to maintain the level of
$orves hekl.
Plans for future pgriods
Th& Sooety is comrth to ensumg Ihat Chlmslde House ￿m41n8 a Covi&l￿tra8 zme.
Amongst the Society's aim8 is to ensure that Ihele 18 conlinuèd ￿mplIanCe in all areas of inspethn vilh the Care
aualty Corrwnl￿0n.
The Soci&ty ts e£rfnFliant ¥￿th the General Dats Proteclon R8gulaJon8.
Chimside Hou¥0 13 conNnitled lo inleracllng wrth the1ocal communlty a8 much as is pr8dlc8ble and to give young peop
the opportunlty lo understand and tecome invofved the eldeily,
The socièty is commltted to *￿rkIng to rn￿t the tha11￿9$8 arising from Il* impacl of the Care Ai#.
Staff training now onwjres that there ar8 Staff members who are speualists in core areas to further imFxove thg caio
prowded to the resident5.
As well 03 providin9 hi9h qualty pgmianent cate. Chimslde House is also o)mm6tted to providirKJ the hi￿ qualty
respite care forwhKh thère is an increasrng demand from tho llxal communlty.
The socO8ty is committsd to ensurirvJ Ilwt ¥Jl staff rocelvg on-gclng training to en8fft Ihal re8ltlent8 0)ntThe to
receNe lh& high qualty of carn ￿[ch the sooety prides itself in pro¥Kling.

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
Trustees. annual report for tho purposes of Part 8 of the Charitia8 Act 2011 and Directors.
report for the purposes of section 417 of the Companies Act 2006
For the
ar ended 31 March 2025
Statement of trust8M' re8ponslblll¥è•
The twslees. throe of whom are afso the dlre¢tors of The Abbeyfield Lancaster SocAety Limited for the purpose of
company law. are respon&ble for preparing the Trustee$, ReF￿rt and thg finanaal stalemonls in accordance wrfh
aPF4irable law Untted KiNJdom AC￿UntIng Stsndards {Untted Kingdom G￿￿ra1￿ AcW8d AC￿urfng Practi￿).
Compgny Law r8quires the trustses to prepare fin8nckg1 statem&nts for each finandal year which giv& 8 true and falr vl8w
of U)e stsle of affairs ofthe charity and of th8 tiILyxning regourc*s and applicats.on of resou￿8, induding Iho income and
gxpgndilure, ofthe tharitable Company for that year.
In prep8rino these flnane4al st*ments, tho trustoe¥ are requkned to."
- select $uttable accounting polra8s and appty thorn c>)n8i8tenty",
observ& Iho meth&Js and principles In the Chariltes SORP,.
mak&Nidgements atvj e￿"MateS thot are rea60nable 8nd sxudent..
state whelher the appllcable UK A(xountlng Stsnd8rds have b8￿ fonowed, subjecl lo ary malgrfal departures
disclosed 8nd expL¥n8d in the financial 8talemenl$" and
- prepare Ihe finanraal statements on the golrg I￿ncern bas1$ unlB88 it Is Inappropriate lo presumè that the charity V•ill
IN)uo in oporation.
The Iruslees are respon8ibl• for kèepiThJ adgquate 8czounting records that disth8 wlh reasonab￿ 8¢￿racY at 8ny
me the financaal position of thè ¢haty and enable them to that the fin￿¢(al statements with
Companies Act 20(￿. They arg also responsiblu for safeguarding Ihe assets of the tharity an(J hen(* ffi)r taking
asonatde steF6 for the prevention arK) detection of frnud 8Th1 other Irregularities.
A￿JItor
A resc4ution wll be propos￿1 al the Annual Genèral Meet1r￿ that A28ts AL#llt Semces bg apkVJinted as audrtor to the
socAety forthe ensuin9 y¢ar.
Oi•clo8urn of InfornHtlon to audltor
Each of the Inlstees ha5 confirmed there 1$ no Information of whith they ar8 aw8Te which is relovant lo the audit, but of
whl¢h the a(Klitor is unawar8. They have fvrth$r confirm&J that they have taken appropriate Ste￿ to pJentify such
retevanl inforniatbn and to establ￿h that the 8uditor 18 aware of such informaticfft.
ApP[Dv￿ by th8 Executive Commmlee on l ?. 6 . 9S
Mr¥ A K H￿0￿
DlroCtorarKI trustse

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
TO THE MEMBERS OF THE ABBEYFIELD LANCA8TER SOCIEfY LIMITED
(LIMITED BY GUARANTEE)
Oplnlo
We haye audlted the financia ststemènrA of Tl* Abwehy L8fsEBsler S)tsety Lin*t8d (th•'th￿table ¢ompgnf) for Ihe en(IEd 31 Marth
2025 compr18e Slater[￿nI of finandal ￿￿10n. the baLqnce sheet, the slatemenl of cash kn and note5 to the thanual stat8monts,
indudlng ¥ fAJffwnary of signrfK¥nt accoyntlng pollrag$. ffnandal reportirtyj framtrbfjrk that h85 been 8pplied In It*r prep8r8tion IB
applicable law W Vnrted ￿r￿jdOM Awunting Stsndards, Inrluding Finanaal Rep)rllro Stsrnlard 102 Th8 Finan￿81 Rewmbnu 6tarhYord
applIGth￿ in Ihg VK 8NI Rewbfjc of Irek8ThJ (United Trtiwdom GeneraItyfA¢Xzp￿JAcCOu￿1lry Pr8cbc£l.
In oUr0￿￿10Ththe 5t*efflent5'.
glye a tm8 #nd falr view of ￿ State of the charitsbb ¢ompatys 8ff•irs as at 31 M8rth 2025. and of the tharItab￿ fA)mp•ny's inL>Jmkny
re#owe*3 aThl akwli¢aiion ofresoww. i￿Ud￿l] th8 ch8rftat* cryrrf$ in￿[￿8 aTrJ expendit￿, forthe Ye4r1￿0Th￿9d,'
hav• b•en prop8rty pWar￿ ￿ att(xd8rte W￿lti United KirWom Genar81tyAtxtk￿AU￿Untiry Prac*￿.
ha¥e been wry¥ed in accordanc*wlth Ihè wuiromerts ofttE A¢12[￿ ar¥J th8 CharlU88Act2011.
BulB lor oplnlon
We con¢kJfaed wr a￿￿rt in acLXfd8n￿ Irrtemational St8ndard$ •n Auditlng Ill￿ IISAS IUKI) a￿1 applf¢able law. Our reSpC￿$1￿1￿ uNJer
Ih05è ststhrd5 am fijthr de5(¥￿d In the Audftorf$ ￿pOnSIbl1rt￿ for Ihe a￿￿rt of lh& finon¢ial ￿tate￿nts 8erton of our report. We are
Independènt of the Charitab￿ company in 8co)rdance wrfh Ihe 8th*al Nuiremenls that are relevant to ow a￿lit of the fin8ncl81 Ètaternents in
ttE UK. incJudiThJ FRC'$ E￿1 Standard. afwj ￿ have fiJN1ed other ethical rewonslblmiles In acwdan¢e *ith the8e re4ulr8mert$.
We bdi?hEth&t the aLtyJit have oblamd aThJ aFvroprf*W wovlde 8 bo￿5 ft*tyJr opirM￿.
Ct>fvGlwlon8 r¢f•UNJ to g0Sng con¢•m
In the finanoal 5tgtsments, have that th8 tr￿1896. tr)hg tsjncem b381& oFattounlrrfJ In PTep8rath)n oftP*
finandol Siaiemonts Lq appropri￿0.
Based on the work we tkqve pwforrned, ary rnatorfal unc•iah)V*s to 6¥ents or Ihat. iThJr4fxlualtyf QT
colleclw, may casl slgnM¢ont t1oubt OTr th8 ￿￿Par￿$ abutyt04>J￿11￿ a5 a gc*YJ ¢ortyn (vra peric#l ofat knst We m¢￿5 from v
the finarrial 8tstements ere aulh0ri8ed for￿s￿e.
OLY respon$lblleg F9$ports￿l￿5 oflhe tN8l8e8￿th respettto trJing oJr*•m ore rdevant sec*oAS 01th￿ [Q￿rL
Olhor hrfom*tKlh
The are respcm$lW9 for the fAher inlomiaoon. The 0￿r InfomiAtith o)mprise$ ts infomiatiDn ￿￿lI]e￿ in the tFU8lees' annual r8POrt.
other than Ihe fin?ndal 8talemen¢s 8rn1 our auditotrs report thereon. Oui upinK>n cfi the financlal $18tements dops not cover otsr
and, excepl talhe othe￿54se expliouy staiod in ¢yJrfeport, ￿ do sThXexprn$8 anyfonll of (￿￿k)n thereon.
In wnnoclloTr of Ihofmandl 81al￿ents. respor￿lIty Is to read the otherinftmalygn and, th doing so, Cons￿￿erVthether Ihe
¢)tlw nifmtlon is ffl8tèri8ty UKonsi8lenl wlh the finan¢y81 statew*nts or our krth¥lÈdye Obtair￿ in tho audlt or appear5 lo be
m8tenally misstal¥J. N we ¢￿Ify such material irKonsSsteThc*s or apparent material m&￿tateMents, ¥e r&]uirod to detemK*
Ihere 45 a materL81 ffMS&trtW￿rrt in the $ta¢ements or a rnatsrial mk8ta1*n￿I olthe other infcrm*ion. If, based ¢n ts ￿rk ￿ have
porformed, ￿l￿dUde thatther01s a miJ8taterrth 0fth￿ olherinformalion, ￿9r* re4th￿l ta itportthat fart
We have nolhlr¥J to rewjrt in this r8gard.

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
TO THE MEMBERS OF THE ABBEYFIELD LANCASTER SOCIEfY LIMrrED
(LIMITED BY GUARAKfEE)
Qplnlorn •n 0thormall•rn pr•sGrlb•J tytho CoftwniM A¢t 2006
ln ouropiwn, based LY* ihe Lmdertaken inthe cour8e of the 8￿j￿..
the infomia11￿ gwen Iruslees, report. inrjuding ttx directors, 18P)rt, lor the finandal yEar for %*thEth f¥w￿l are
pr8p8red is consiytenthvth Ihe finontyal 5ts1ernents.
Ihe In*lees' h88 beEn P¥Epa¥&4 in ac0Ndan￿ •p￿*ab￿ legal reqwrements.
Matt•rn on¥thi¢h wa orn wuir•d to rqport Iy•xt•ptlv
In Ihe l(qhl c4tyJr kno%*dg8 and uTrJw818ndb)g ofll* c(*npony and ita enwromient obts1￿ in trE coJra• ofthe audit, w7 havo not
rnqterial mi8$talements in the truslee8' ry￿t.
We have nrthing to reportth resp8c* fo4N4ng matt8rt li r8Lthn to whld)the Compaiie5 Act 2006. Ihe chwi￿9 Acl 2011
u810 rew¥ttoyou rf, kn wr optr)bon."
a¢kqualfr 8c£thJThtinD rewrds TrJ¢ been kepi by thBritat49 coropany. or ￿b￿n5 adequato for ow audt ho%* nol been rec81wl fr(¥n
brarNth¢$ not ¥￿￿8(1 byus., c
cthariiobk c¥)mwV8 fjnamal are not w agFEewl the attyxJntiryJ rwds and retwns", or
rjJrta￿ thscknL¥es 01¢r￿1805, rFmun8r8tlon spedf¢d bY￿W are TrJt m•10'. or
ha¥6 noi thg Inl(*mabcfi exPLqnAI￿S %4t require lorour athltt.
R￿po￿lI￿lIt[0¥ of trust
A5 explwned more Ihe twst888' respons￿1￿￿$ fjiatemènt Set out on poge 7, t1* ITvslee8 <thr88 of ¥4hom Ihe (*rectors of thè
tharflabk company f￿ th? purposes of wrrpany lawl 8re re8pws1b￿ IOT PTeparation ofthe fmgmc¥al 3t&tsments 8TrJ lor benig sat￿fi￿1 ih3t
they gNe a true antt fair view. aTh1 for 8u(* internal corrtrel 88 the tnJ8tÉes determine is ￿¢￿ary to w)abk pfep8rat.on rrf ￿n8￿￿oI
State￿nts that are fre8 fr￿ m*Èrial mlsstalernent, YiWeriJue lo fraud or error.
preparing thè *nand81 $iatements, the tftjstees a￿ ¢$ponsible for asse8sing the tha11tab￿ comp8nl$ abltty to ¢x)nbnue 98 8 90k¥J
con¢ern. ￿￿￿0$¥￿. as 8pPI*Ab￿. matters relalod to wrYJ and using golng con¢em basls of accounting the twstses efther
twd to *iidate the d)qiit8bkn Djmpanytyto OF¢r8￿c￿, ortsve nty reaI5ticattemBtNe but to do $0.
Audknrfs r••poMlblllll•$f•rth• audltofth•llMn¢lal
We have bEEn opwrrted 45 aLbYitoruTrJer ￿ corrp￿￿sAL￿ 2￿J6 aThJ 151 oflh8 Char￿& Ad 2011 aThJ in accord8rKe
MU￿atIOnS made underthoso kn.
Our objec1￿$ a￿ to obtah reasoTrabk assurarK* %*fieth8r th8 finandBI ￿#t￿y￿nts as a %¥Me are tree Imm rnleri￿ misslatemefit.
Y4heiher du8 lo fraud orerror. 8nd to Sn s￿rt0￿$ reportlhai indudes our oplrNon. Reasonab￿ 4s¥ur8rts is a hvJh kvel of a55urance, bur
V8 not a guarantee that an 8udll r￿n￿￿ted in xccrfdance WFth ISAS IUK) wll akny& d8tec4 0 Mate￿ M￿sta18￿8n1 it exots.
Mk8Statemwis can w fivm fraud or elr￿ and arg tt)ns￿e￿d malerfal If, IndNKluaUy or in the agJregate, IW tyxld rea￿nablY L* a¥￿￿ed
lo Infi￿nI%the econom1¢ ded￿0￿ of (¢ers taken on the bath ofthese finoncial 8ts1?m*tts.

THE ABBEYFIELD LANCASTER SOCIEfY LIMrreD
TO THE MEMBERS OF THE AB8EYFIELD LANCASTER SOCIETY LIM￿ED
ILIMrfED BY GUARANTEE)
Ext•n¢ th•a￿￿•$ con¥id•Md capobf• oldgl•rllng IvrnBularltkn4 In¢Wlffj ff￿￿
lry•Jul&rtkns. induding tra￿1. WE ins18txe& ofnor￿cornOa[￿a L8ws arnl reWla￿c￿8. Wg le$Pdn procfjduw in line OuT￿p￿￿m￿OI.
outkned &bo¥e aThl on Ihe *inan¢yal Reports￿ Cwl'& wffjbsie, lo dete¢lmakn1al ffthstBlemeTht8 in respect of IrWiit%s. indudiryd fr8U
We olrtaln and ukxlate ow L￿der￿ST￿1rffj of entty, 8raiw*es. 48 ¢(thl er￿￿[[￿, IfA*fulurt dwdopmwt8,1Th)WlroJ in rd81ion
the kgal regthatoryframework aFWc*ble the enlty18 ￿th fvl frarnth%￿. Ba8wI th15 ￿taTh￿Ing, kl
nd asses8 thè ri5k5 of rTraterlal m19$18tem8nt of the 1Sn8n(ial stHternents. wh8th8r lue t) fraud or emr, ths4n and perform ¥wJit pr￿ed￿e&
respo￿￿* lo Iho8B rhks. obtak) evidence that is 8rn1 èpproFwf*e lo prov*le a bas￿ IOT ￿ Wr*)n. TN8 Irth￿S
Dfthe of8¢ts bythe entlty Ihat We￿ ctjrthry Io 8pplic4t4e regulatlom, I￿￿￿[n9 fraud.
In r85PJW tothe rmk oftrreguknrthEa ￿ non-ComWl4￿ wilh law8 regulatb)r4 frBud, ￿ ¢*ned pro¢8jm￿ith incknlgd..
of managerr¢rt and thos• th0rg￿ V•ith gDvern8nc* ￿￿81 po￿181 aTrY c18kn8 88 as a¢lu￿.
R8thirvJ ofmeeiKtys oflhose charyed ￿1¢h govemanee.,
AsSe￿r¥j the exient of ￿mplan￿ wlth the a￿1 ￿￿dered to hove a dKect matsrial 6ffoct m the finandal I￿1￿meNts
tl* clthe etyuiry ond Iropecoon..
Reviv￿1¥j fmoTrcial slaterr*rrt dkidosur85 8nd te8lrnd lo 8uppo¢UThJ doartquon wllh appr￿•b* IM and
f8gLllation5'.
PefvTmln9 audit over the risk of management t*as and overrfdg of c¥Jntrd* testSng aljoumol errtries other *Jjustrnonts
fcf 8FVCPD•knes8, ev8lu8th7 bus￿8 rati￿* of svJrrificarl transac&ons 0th5idv tho rKrnal o)urse ol busi￿$ anrf revbwtyq
aco)Ln* e8tim8te5 ofpot•ntiil t4w8.
BecavBg of the itherent Umitati￿ of an there 15 • that ￿ vthl not det￿ all inl￿￿antw, leodbwJ lo a mater*l
misstatement firwthl Btathents or non.compllance regLlatk)rL risk In¢reaw the more that comp1k8r￿? a taw or
f8gLAalk*) is r￿n￿d trom everts aThJ tran$actKy￿ refiected in the stalernents, 88 *ill be kss lknty lo t•CL¥me aw¥e of
inslanc88 of non-e0mpj￿nco. The ri¥k of not det8ctiTrJ 8 ma*ro1 rn$slaloTnert r88ultkng from tra￿* is hlgher than for from erfLY,
#s IraLkl may in¥dve ¢dlJ5iDn. forml. OM￿510￿8. rn*represertslbJ*, orth8 OVe￿￿e of Intwnal e¢ffjtrol.
A fitthÈT d•scriptl)n of Lxff lor ofthe fin8nrg81 slatements b Ioc4ted t￿ FinaNial RepDfbry CMcifs %*Bb&ite
wAw.frc.ory.uklaLKJitoTrreswrtstJllA*s. Tlw'ade#cripbon lomi$ p8rtofour aud#￿8 report.
Ut• of our report
reptht i4 rnad8 80* to ihe (**r*abt8 f*rnF4W$ membero o• a In ar£ord￿￿ wilh 3 of P8rt 16 tyfthe ComparMo8 Act
2006. Our audl ha8 teen ￿dÈrtaken $0 that ￿ ￿ll9ht st8te to the tth•rit8ble cornpanys members 4rKI ihose matt¢rs ￿ arp
T8qUtred to state to th8m h on •wJitol8 report 8nd lor no ottw pu￿. To extent Fffinftt6d by knv, ￿ ¢Jo nol ac£ept or assun
$por*ibHty to anyone olher thon th thaiiiablè o)mpany, ts (J)8Tttable ryJrnparrf8 mmixrs 88 a bo* aTrJ the ch8rStabb (x*mp8nys
tnJ8tee$ ag a bo*. for wr wlmwork, for IN& report. r*lorthe opiThMs we hfi￿ furt￿.
qi
Susor¥)a C4sBoy (S8￿r &aNJl(ry A4hlito¢
for bEhaWof
StaiutoryALtylitor
FÈet HrA￿e
NBW Roa
LAI IEZ
- 16 (44(ok '
10

THE ABBEYFIELD LANCASTER P￿cIETy LIMrrED
ststement of Flnancial Acllvitles (includln9 Inc(xne and EX￿ndituTe Account
For th• yfrar ended 31 March 2025
Tat•l
FuNJ$
2025
Total
FtJrnl$
2024
F￿d8
F￿d8
2026
Incomo and •rtdowm¢nl• fr•m:
Don8tloM and lega¢168
Donatsns and tggoLie8
2.673
1673
878
Charl•ble acttr¥lt
Resklenlal care t)rtrrtfra￿ eklerty
1AOS,639
1AOS,639
1,224,211
Fundr•l8lng aCtfvtti¢$
FundTaisir*J evont8
815
615
11091
11091
18,328
1&593
18,593
Tot•1 Inwrn• and •ndty*m•n
IA24018
1A4I611
1.244.417
Charflabb8
Resklernol carefrf ttwfrafi ddeity
11.327,9371
133,4031
11,361,310>
11,214,997)
FuThJral8ity
Fundr8K8ing events
11541
13,5231
lJ,5231
(3,1961
Talal oxpondWuv•
11.331.5051
133,4031
11,364,908)
11,218,349)
Nat FncDmB I l•xp0ndw￿f•> bBfor• lTh¥•stm•ntod
91513
114.810)
81,703
26.(186
Net gakn$ ￿ investm8nt8
160
t8,346
Nèt ii*om• I l•xp•ndltufvl 4nd movom•th in fvnds for
thg year
96,673
1148101
8IM63
42,414
Rec<>nclllatlon tsf fundB.'
Totsl funds at 1 ADril
902,715
740,198
1.842.913
1,￿,499
Totsl •t 31 hl4rch 2025
989,388
72&388
1.724.776
1,642,913
8totsw*nt offfinarKiol ndude$ JI gaw* and b58e8 in Ihe yeaf.
JI irKunir¥J resum¢￿ aroj resources •xperd8d dthfrom (*rninung

THE ABBEYFIELD LANCASTER SOCIETY LIIAITED
Company number: 0073n34
Charty numbor. 230899
Balance Sheet
As at 31 I￿￿h 2025
2026
2024
F￿ed
Tangl￿ 0$88ts
1.147.343
1,158,546
Curr•ntaw•ts
8.223
74.737
JSO.921
148,540
Debttys
Investrnents
CAsh at bank h haTr
10
47T7
4W8
170,070
12
On.7n
582A15
Cr•dltorn: amounts hlllng wlthln 0￿Yo11
13
I￿,Q48)
577A33
484,367
Totsl aB88ts 1850 curTrnt Ilabll
1.724TIS
1,642,913
Funds olth• charfty:
UnrnstwlGted funds
17
17
481,597
617.791
486.219
416,4
999.388
902,715
Re¥tiictod furKIs
17
n¢388
740,198
Total furKIs
1,724776
1,642.913
The fmanuBI statements ￿en prepared in ¥CCOTdartt ¥silh speclal wowslcns rellltirva to companw to the small compan
regirne Yithin Part 15 of the C¢%npariesAct 2W8.
Theflnano81 st8temBnts on pages 11 to rJwe approfftl by thg Bowd olTr￿te$S on .
and on rts behawty.
8 P Threllall
C P Whytoek
A K HO￿on
Thg [￿te¥ on pwps 14 to28 ffj￿ pyrt oflh•sèfu*ntial
12

THE ABBEYFIELO LANCASTER SOCIEfY LIMrrED
Statement of Cash Flowg
For yoar endod 31 March 2025
125
Ca%h flo*Y% from op•rnUng Ktl¥lil•&
Net Inix)me for thèyear
Adlu8tmenls for..
r*precaatson oftsrtrJi* fix¢d assets
L088 Ilprofitl on dI￿￿Of{¥r￿al* ass•ts
lerest rec8i¥8b
Decthse l (Incr8a8el h 810(Xs
E*uease I lincr8ra8elln debtors
loo￿a8•) I Inrtsase In cleditors
81.703
26.068
SY.959
52,792
119,0911
179
118 J281
16311
(32,9561
17,994
13.7041
Not cath provkhd tyop•rndng •cIMtI
171,179
44,929
Intere51 fO￿Ned
21003
11869
{60,8461
111¢8071
18,0211
1239
IPurdws¢l Id1s￿￿al of ￿rrent asset ￿vestmorrt8
N•t¢￿h {4wd lttl I provid¢d ty bnv¢•bn9 •¢ti¥ibes
1143.8491
9,077
M•t SncroaBO In c•gh and ¢owh wWval•nts
54,QC¢
Cash aThJ cash equNgler5ts 41 the teginning otthe)Ear
148,540
g4.534
Totsl cash •nd ¢ash •qufvalqnts attho •nd ofth&yvar
171070
148,540
13

THE ABBEYFIELD LANCASTER SOCIETY UPIITED
Accountlng Poli¢io8
For the yèar ended 31 Mar¢h 2026
The prtnrapal a{tou￿Tra pc*￿ adupted. judyemerts and key 8ourc8$ 01ostimaOcffj ￿K￿rt￿nty kn th8 pwarouon ofthe
are 88 follrthE.'
Qpnwol informBtlon
The Abwehj Larts81¥ Scxiety ￿rnited is a wvate wrrw*y lThited by guBrontee dornia￿d aTrJ Inr4yporaW in Enulanrl aroj Waes. The
The $Ofiety constitute8 a wblK ber*fft erth a5 defned by FRS 102. The finan0* statements have boen pr8par*J in a¢0¥dan￿
AcCO￿ting and RepMin9 by Ch8rtts5'. Statemarn ol Rev￿mmend& Prac*ce 8pWkable to tharlt*8 wepariffj Ihwr aecourts in accord*
with the Flnanaal Raponing St&ndard th4Kable ￿ Ihe UK and Republ1¢ ol Irel&nd ¢ssued in Octoter 2019, the FEn¥￿￿1 Reporbrrtj Standard
Op￿1¢0b￿ m the United KYgdom 8Th1 RepLI)kc of I￿•r￿1 (FRS 1021, the Char￿"e5 A& 2011, Ihe CotnparTries Act 20[￿ and UK Generalty
Ac￿pt￿l Accounlry Pr&*Lx.
fin8nc¥g18totement8 ar8 presented in str￿ir￿j￿￿￿h Ihe fvncllonal ajrrvw Of￿ tharityand to Ihe n8west£1.
Golng cone•m
Th8 posed by Ihe Cowd-19 ha8 dlminBhed bul Infe(lon tx)ntrd M￿SUre8 wero In $WI for the year10 31 March 2025 to al￿Viale
the possibutyoflhg ￿ruS enteri)g the home. Some cases of Co¥￿19 were rttothd Imongst stsff 8nd reside￿8 during the to 31 March
2025 but tsre are no recorded ¢ase5. The measures appe8r to h8ve been effecty¥e ￿ rnaintaniTrJ r￿￿81 of operation and
ocujpanry K8veh have KKreasod. Th8 trusto88 have C¢￿ed Ihat It 1$ appropdate lo pr8par8 th? a￿rts on a ¢C￿M ba$iw as
there are no maters81 unc4rtalths regartIno g￿rI1 LWLWn.
I￿AMIng r89our￿$
Incor￿ ￿ r8coJrtt￿ vtsn tr* 80¢iety hB8 entitlement to the ffftts, 8rry perfomlonte eondth attac￿ to ￿ tt￿(8) of vK•me have been
mei. ft Is probable that the income 7AiII retewed arrnunt can ￿ m88&fftd reli¥W.
Income from gtwernrnent and olhw grants, knthether'(•kNiaY grants or'rev8nu?' grarrts, b re¢oonW VA￿ the ha8 antsitmenl to th8
funds, any perf0mlan￿ condllbns BItBched to the grants h8¥e been met, it Is pmbable that Ihe irKYJrr￿ will b8 re￿￿ed IhÈ am0￿1 b
measured relk?tty rnl deferr*l.
(rthErtradiTrJ income C4%npri$ing irw• rxaivab￿l8 recogrdsed C￿ a retav¥Jle
otherkn￿me is induded li th8 SOFA In the ￿arIn It Is
ry donalora to Ihe 8ooetyaro Intr* SOFA In th•￿ar in IW are ￿￿￿8b￿.
6oBl•l HwBlTru Grants
Social Housing Gr8rrt ISHGI 1$ pakl ty Hom8$ ErvJL8TrJ lo reduce cost of devekffjmerts. Is Tepayable csrtakn druJmst8kYX,
m8ri1y folkh￿ng Ihe Sa￿ of a propety, bLrt arry wayment *iU no￿31￿ be restricted to th8 r￿* WO￿￿$ gf Sak of kyopety. SHG is P8hl
to Registered Social Housft¥J PTovyJer5 IRSHPSI to rA)sl& ir￿me{l in ProwsK￿ of alford8￿& hDuwrwJ arvj thE ntl
U)Sl is appro¥imatdyequal io tsewnotnicvalue oftlE property in rts de8ign8¢ed tr&e.
The grant Is ro¢oBnW In fijl aB restridgj inwno rAindttion$ de¥￿ted above are 88tisff6d. Folk*Aiw the of * prwty.
swal housing gr8nt s880￿•tÉd TrAith thot prorerty wlich ha8 not trAen reoY*J into a fvrthEr prrpety is rer￿9￿ed fft re8trN*d
time as il i5 recyd8d or becfAnes WOYdblE.
othorornnt#
other gmls ¥8 recagnl8wJ in ful tho CoThI￿On8d8Sc[tsd Ab￿ are satfyfied
Exp￿dIlUrn r•cognltton
AI oXP8r¢lilw8 [8 a0￿Un￿ for fm 8n afxnjjb and ha8 been d8ss(W under ￿eddIng￿ 1h81 all 0x18 rdated lo the rAtegory.
Expend#ure is rewnk%d where there18 8 *gal ￿ constru¢the oblvJation lo make payTnents to Illlrd parbes, tKobablB that ts sellement
YAI be required arKi lh2 atnuunl ofthe obll9aJon can be mea8ur8 rdiably. Itb ¢atswrbwJ Und8rtr￿ f¢adknp.'
Expendtture on tharitabb activths IncI￿J￿9 rtspknlal c4Tp forthe tr*1ghJwty
Investment omis
14

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
Accountlng Pollcleg
For the year endod 31 March 2025
SuP￿rt co•ts allocatlon
SuppDrt wts aFE Ih08e that a$￿ Ilx of the tharity but do not ￿1￿cty rep￿ent charitabk? ACIN￿88 8TrJ indude 8dminislrth• $upport
o)sts aThl govem8tt* Costs. Tlyare incwred directy in supwrt ofw8ndi￿re cn the c*48ds oftha c*arlty.
The ondp's ofllw ts iTKluded in nrte 3.
Flx•d a•8•t•
cost of housrYJ larKI &)d buihging5 indude8 th8 lolluthj..
11 the cost of ac4￿1r￿918nd and bwklyfjs..
111 de¥elOpMante¥￿￿Urts',
i•) intern5t payabl8 on the eXPend￿re ￿01￿*d up to thedats olprW￿l cornpbtlon.
Depr&￿ ha8 all twe fixed 88Èe18 at r8Ées ¢81¢ub￿l tt* YKite off ltr¢ cost less estimated resba￿l v&lJe ofeath •sel
eventyover ils estinated wfijl lfv a$ fokn*.'
F￿ehDld buikling5
FlxturBS, fftlkngs aTrJ ewlpment
Offi* equipment
10% & 33%
15%
Fr8ehold18nd Ls dek¥wi¥t•d.
Inv•styh•rtts
Investments are recog￿￿1 ￿n￿￿]Y at laff ￿ue wlith is Ihe tran88f*on transacbons c05t8. Subyequenly tw are
meo¥ured ¥t v8lu8 thary8 reujwwl In hot gaw*llo8ses on Investrnents, In the SOFA il ts $hare$ ¥e Ir4Y8d or Ihair f￿r
valuo can me4sur8d relabty.
SiLth arev8bA at tt* loww ￿¢))$1 and net realts*1￿ vdL*.
Trad8 aTrJ other debtors are rewis•d ai ts $&th•m￿l affl￿rrt aftor arytradg di•cwM offered. Pfepawnents are valu*J ai
pwah1.
Ca8h at b•nk arfl kn hand
Caoh i¥ rekYes8nted by cash In haTrl dg)o&fb ￿th finanr4wI insblutK)n8 repayab￿ without PEn4ly on n￿re of nDt more thBn 24 hwrs.
ca&￿ eq￿l￿d￿nts are hvjhly liquhd investments that Mat￿ in Th) mor• three rnonths from the date of arnl that arB mthly
con¥ertibleta knovm am￿￿1$ of¢a¥h wth irwnTfKant ri8kof in value.
Oporndng
Rentals r4yaW• ur*lwoFwaOThJ18a&8s or8 tharg￿ lo ts SOFA on a $trAvJht kne b8sl8 Overthe olV* *o89.
The SOC￿ osw8tas a dell￿d eonlrfbutbjn x￿me for of Ms eft￿￿e$. Contrfbubons piid are charged lo the SOFA In
peiiod to whK* Ihey¥eL91&
Credltorn and pM¥knlo
ard pmmsiths 8re rBccgnLqed s(x*ty 1¥5 a WEsent ot4vJalTrJn resullng frcth B PBSt event that ￿11 prd)abty r•suM kn th
Ir8nsfÈr olfund5 to a Ihird pty and th• arnO￿t to sellle the ct4watk)n (•n t* m8asurnd or•stimat8d reliabty. c￿￿0[1 and prov(8lcffjs rAre
normalty wognw atthe* S￿l￿ment after allowkng fc¢ anytrade discounts tluo.
15

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
Accountlng Policiej
For th• yoar ended 31 March 2026
Corporntlon 1•Xar￿ ￿￿J•1dd•d tax
Th8 80o8tyhos thaiitable 5talus and 18 eX￿pt from CtyPtyat￿jn ts¥ on thoritth￿ incorne it hos reL*￿*1.
Tl* 00cietyis n•t rewstered forVAT. A¢￿rdir￿aty no VAT is tharged lo residoDts expen5vs in S￿A are ofVAT.
Fund aGGounttng
FuTrJs htld bythè $0(aety either.-
UNe8tdded general ￿n￿$
. Ilwe 8re fijnds whith caTr ￿ u8*J in accordance Ihe (A)jeds at thscrthn oftho Tr￿1•85.
De8WJrn91ed fithds
- thes8 are lunds Sel ashyo byth? ofunr88lrh*J gprwot lund$ forsp8dfi¢fvttTr purp¢wes orprI￿ts.
. Ih688 8re fvnds thtyt ran only be wed forpartirJJ8fTeBlricted wrpo888 th& cb￿c￿ ofthe ￿. R68trtdons arkne $kx¢ified
the donor orvthen l￿d% are r8is*Itr pa1bc4rtarpu￿rt)$es.
FIn￿¢[al I￿trUm•nI*
The 8oc*ty onty ha$ ftnwthl 8s6ets li#brfities ol ¥ that qualfy as bas￿ kn481 instn￿entS. Ba￿¢ financial instJumnts are
alfyf ret￿gnI￿d al tran5ac*on valuo and Subsequ￿tty mBasured 8ttheirsÈWÈmÈnt value.
Rdltsd partytra4*lon•
The society di5do8es tr￿s8{￿orts r*ted partres. Wfftere appropriate, tra￿saCtionS ol a 5inilar nature ire gggregated unkns5, kn 1
opknion of drredors. ￿par￿le d￿d0￿￿e Is necessaryto understand th8 effect of ts tra￿aCIOnS w Ihe ¢ompanyfinanfial Wtements.
Employ•• bonefft
When ernth*es have WViLx¥Io Ih B￿rt.t￿rn •rnploy8e ber*ffts toth tha wry10￿ ara enthd are te£ognised ai I
undbts)wrted Bmwnt exped8d tr) be p81d In ex(*arvJ8forth8t 8u*lce.
The c*anty oprates a defiwl tay￿rtbuttoTh benefft ofits Conthbut*JrA arn ex￿[￿8￿1 a8tlw teC4Jm8 p8yable.
Judgom•nts •nd k•y •ow¢o• of 081m￿on unc•rtalnty
In Ihts app1'￿tion of the Charila￿9 Company* a(wIr￿N￿ OH>e$, diredorn are required lo make judgements, estimate5 and assumpthjns
atrojl arnowl olas5ets aThY Ihat are nol r•adlty8pparenl frorn other Sour￿. The eslmate& and assoclated assumpt¥Jns
are b*ed on tastorf￿l gxporkrKe and othert8¢m thoigre I>)￿￿10r0d lo ￿ re￿¥8￿1. ALrtual resurts maydifferfrorn Ih858 estknate8.
Th& estim8tes and Mdtrmro as8umptitrA on An orooing ba￿ RevBIc￿8 to 8cuJuntir¥J eslkn8le& a￿ rec¢gnl8ed lth thtt perit*J
in th8 e8ts'm818 18 revl8ed where the rÈvffj*)n alk(As that FWiDd, Dr in tho of Ih re?A8lon and firture p8rfod8 ￿ere lh8 re¥lshJn
affeLts Ix)th IXJ￿ent aTrJ Ferh)d%.
18

THE A8BEYFIELD LANCASTER SOCIETY LIMrrED
NOTES TO THE FINANCIAL STATEMENTS
For the y•ar •nd•d 31 March 2025
l. Inromlng r••our¢o from ¢harltablg oclsvltl•s
To18[
FLnJ$
2024
Fund8
2025
Fund
202
Funds
Resldential ¢ar8 kns
OthersundryincDrre
1805239
1.405,339
3QO
1.T24.023
188
1,404639
1804639
1.224,211
In the priwyoortow incomi19 re8ource8trom th8ritsbla a￿￿e9 h*re £1,224211, 811 olwthichw48 wre6tr5thJ.
2. Inve5trnert I￿orn•
Totsl
TDtsI
FuThJ8
Fund•
Fundo
2015
26
2025
Building interest
Investrnenl ￿te￿OSt and dlvkl8TrJ8
Ba￿ intewt
1Thlere8t tharge5
364
10,328
7.954
456
324
9,959
2,897
5.148
10,328
7,964
19,091
19.091
18.32a
Iv tl* p￿)r>￿rIOt8l1]c%Tr1v￿ res￿r(*S frcffl inyestrnent irKome **re £18,328 811 ofv4tKh was un1estrid￿.
A￿ly8L* on c￿rItabl•¥cthlIO•s
iJnr••trlct•d
Tolal
Tctsl
Funth
Fuhd8
Fund#
Fwd
2035
20
2024
Dlr•¢t ro•ld•nti•l Gwr•
Payroll athl othpr $taff ￿Sts
Fwd and ￿tering
Coun>1 tax, utilthes vL4ur8n(*
R89lstralon th8rg88
Prwn*8$, garden and equlpment rn*ntsTrofK¥
Postage. sla￿Onery, 8￿rh￿Trj and tthphone
Other suT*Jry ey￿e5
Depreriabon 8nd di5PCe81 olfrrted 888ets
1023.8215
1.023,825
44.466
60,109
4.340
59,891
4,853
917.207
41,4eo
46.242
60.109
4340
59.891
4.894
26.121
52,194
34.088
28.039
8lh42
Admlnlstrntlv• #upptsrt cwts
Payroll Costs
Abieyfi8k1 Society afflllaltrjn
Other$undry*xp￿$￿¥
Dwwedatlon aTrJ *6s cn th*posal otfixèj a68ats
Gov•manco ¢00ts
Indewndent exsmirwbw 8￿j acLX)uTtsr
27.561
10,708
13,13
27.561
10,70
13,$38
26.480
7,739
10.e07
1IOt3
16.013
14,6eS
1,327,#37
1.381JlO
1,214,997
Ints priors*¥rtotsl reaoLrn gyndpd %*pre V.214.997, £29,788 reslrthd £1.185,209w8 unr8sknragJ.

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
Forth• Y•arend￿ 31 March 2025
2025
2024
Nat outgc¥MJ resotsrces 1$ 5t•*d 4ftertha￿g:.
reL*orfs wiun8raOon
Auditovs ternuneration.. a8 audTtor
Auditorfs WUnera￿on.. clh8rse￿C£s
Depreaats'on of iaThJible assets
Operat￿￿ laase pabTh8nts- equ(pmert
10,440
10,860
4118
57.951
17.608
10.085
52,PJ2
16,042
St•ff ¢o*ts Ind ThJmbo
2025
2024
oggregate p8yrdl ind agentystaff dwwvj ￿ar arnountsd lo:.
WageB and salarns
Soo81 setsjrity costs
1,9fjQ
61895
14963
157,660
694.579
53,398
13.635
171,247
Agenry 8t8ff
1.037,378
932.859
No emplw let8￿￿ ofmore than £60,OLX¢ rj thlhe ¢ymnt or s*0r.
The socloty depend& comid8r8bty on the c£￿Mitmen1 and enthus18sm of it8 tru8188s, vtho mwge t￿ 80¢iety through Ihe CA)mmittee8
aL80 provide $Tgnifi¢ant time *xl effort in as￿stIng ￿7th Ihe day lo dayoperation offfte home.
Tho m￿thlY ￿L￿berofe￿ptO￿ durfng ts >tarwwe'..
202£
Numbor
2024
Number
rniristslion. yrt lim?
Hostel 8taff -fiJl tme ptrttime
33
18
35
The avwage monthty ofhjll b'mè t4uwaèntgmFty8J tsy¢8rw?'.
Adminwtr•i•
Hostd staff
28
25
28
6. Tru¥t•w' r•rnuner•tlon •nd•xpBn8
Remurthlton of£10,440 P024- £10,085) ih resFe(* of tyecletariil #er¥%%s Yrns p￿d to Mrs A K H(A￿C￿, a direcaor trLkrytee of the aoraety,
s pe￿Ilt￿l ty the m￿nd￿rn and Artkl8s ClAs￿alon.
No remw￿8￿w8s paid tO8ny Olherdirectw ortrustee in eitherof the ￿ar8.
D￿rYa the yearthe 80c* travd eYV￿ 4ncJJFred forwr￿d [￿ng8 to A K How6w. a d*8dor aTrJ trustee, ¥nounth
to £MI12024_£901. AJI 8moiint$ w¥e paky year.
Durfr¥ the ￿ar th8 8ocbtypald £51.89412024-251,7271 in rernuner*on tokrym¥wmgnlpers0nn￿.
The 60¢*ty makes definEd o)MritrAJbDns to emFIDFes personal pen￿on pKgTh8. The assets oflhe Scknes a￿ held in awaratety &lrrtinist8red
Jnds. Th8 pens•)n co&t charge rewesent8 rxJntrfjt*rtk)ns payth ty thÈ •NJ amout)ted to £14,W 12024_ £13,635). kn amwnt of
£2.95212024.. £3,311) w8$ outst*bth'ThJ at Ihe y*arend.
18

THE ABBEYFIELD LANCASTER SOCIETY UMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year •ndgd 31 March 2025
. Tangl￿ Y￿•d
FixtrJm
Fmhdd land
ffttlry84nd
•wlpm•nt
and bulklln
Totsl
At 1 Aw'l 2024
Additk?ns
Disp08als
1.931847
336,6011
50,845
(74.9781
1287.452
174.9781
At 31 MaKh 2028
1,930.847
311472
2,243.319
D•pr•Glwdon
At I A￿￿1 2024
Charge forthe >*Ar
Disp058ls
828,tn
34817
280,736
21142
170,8891
1,11Kg06
57.95
¢70,88YI
At 31 March 2025
88J.•88
231,988
1,09S.976
N•t book ¥alu•
At 31 M•Yth 20
1.066.869
1.147J43
At 31 MaY¢h 2Q24
1.102.878
55,670
1.158,546
9. stocts
2025
2024
Food
otrorswdry slocks
1352
3.692
1,787
8.223
10. Dobtorn
TrndÈdetr*(w5
IX*r debto
IOS1
S7,221
148
16,273
1.089
18.254
2,472
Aryjued
21777
74.731
11. IrN••tm•n
Valu• at
I￿rf1
2024
Addltlon•
Dl8po8al8
Ch*w In
markntvdu•
V•lu*4t
31 Ma￿h
2025
$ted nivestnEnts
MM8yM8rket th¥￿tment&
Ca$h
342,960
126,￿3
1107,7441
361,379
100.000
6.607
350.921
226,IlJ3
1107,7441
46S,8e8
The fair value of li8ted in¥esknÈnts ts deiermil￿l by to thE qUtsl&Y price for ljentrcal as8ets In ￿ acl¥e marfrtet ot ts balanc* $h•81
dale.
19

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
NOTES TO THE FINANCIAL 8TATEMEFirs
For the y•ar ended 31 March 2025
11 Cagh at b•nk and In hllnd
2025
2024
e8nk deposrt 8f*ounts
88nk ojrrent arthunt5
BuildirvJ sooety attount
Cash in h8nO
1S4#6
10,347
9.849
121.154
12271
9,537
6.578
174070
148,$40
13. Crgd*orn: Amounts f•lllng du•vthkn y•Jr
2026
2024
Tr8de uedrt
Otherlax¢$ and swal 8ewrlty
Olher (JÈdilors
12,971
13.420
15,030
17.661
8.502
58,858
14
64.290
The #verage nuntherof days be1W￿ ts recelpt and of pwch8Be irw01￿ is 1412024. 141.
14 D•f•N•d Incc*m
202S
R66KJents' fe8¥ in advance
Deferred in¢c4ne at 1 tlpril 2024
Rebased in wr
Oeferred in year
628
6,8261
5,233
15,2331
6,626
Deferrad in¢omg at 31 ma￿ 21r25
8.628
The Tr￿m• In thè 8bovg rKbts ha$ twn deferréd 48 r(rdate81o fea8 reCe￿d from resK1entskn perK)d3 afkrth¢ yearend 31 Matth 2tr25.
1& Anatysw f>frMI a•••ts 1>6tW•gn fvndj
Totsl
Fund•
Fyfid$
Fun
Fund•
Tan9b￿ fjxgd 088eta
Currwl a$se
Curr￿tIl8￿￿t
65,508
54(62
194,3441
356*9
.148
725,381
1,147.343
671,777
194,3441
017,7•1
481,597
720,a88
1,724.776
2024
Oe&lJnalg
Funds
R¢sthLawJ
FuNJ$
Tot81
Funds
FurKIs
Tarelbkn fix&1 #ssets
Current a5setS
C￿￿eTht llabilhle&
55.870
458,674
198,0481
3V2,478
123.741
740,198
1,158,546
5K2,415
(9B.048)
416.4
486219
740,198
1.642.913

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For th8 y•ar ended 31 March 2025
2028
Nurnb•r
Nurrt
The￿ FS no auth)rMe(15har• caF*al 8Th1 the n￿￿t￿r of mombw8, of
4th08& Ilablty tmlted to£1, 8t Ihe eTrS was:
No ha& o*r811 corlrrt
17. Idov•m•rt In fund
8al•nc•
•t 1 AwS1
Tr*th.
Galn• &
Balart• It
31 Il•rch
2025
Incom• ExpwTrJltur•
Unbwtrfct•d funth
$￿ins0n Burwy Fund
Rep8irs ￿SerVe
Charltabb capit81 expeNJrfurE reseTh*
38.741
lJ5.IXIO
$61478
40.148
8S.000
356,449
Totsl dwlyrnt•d lund•
486.219
14,1221
481,597
GE￿￿lundS
416.498
1N24Q18
11,331.6051
4.782
J17.791
Totsi unrthS¢ted fundB
901715
1A28,018
11.331HIS1
999,381
Restrfctsd tund•
Ftx•d 888at rewithd fiJTrJ
740,191
11.593
13WI
Tthl r•Strk￿ funds
740,198
18,S93
133.4031
725,388
Balan
t1 Aprl
2023
Trnn6krn.
Goin8 &
L¥5se5
BaL9n￿ 01
31 Marca
2024
ome Exp8nditurn
Vnrt¥trictsd fund8
Swainson Bursary
37.265
85.ofpj
368,507
1.47+5
38,741
85,0
362,478
harItab￿ ¢awtal rtwvé
16,0291
roth1 d•¥Ignat￿ funds
Genèr81
490,Tf2
14,5531
486.219
339.741
1,244,417
11.188,5611
20.899
416,496
Tgtsl uDrn¥twktod fvnd•
830,513
1244,417
11,188,561)
16,348
902.715
R••triGtsJ funds
Fued &SBgt rgstrkAed fund
769.986
(29.7881
74Q,198
Total restrkl•d
769,986
(29,788)
740,198
21

THE ABBEYFIELD LANCASTER SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
Forthe year anded 31 March 2025
17. Mov8mont IconLI
Pur
113w•ln•on Burn•ry Fund
Tlws reserve ref*th donations 18gades roLw•J be used to as￿81 ros¥Jwits are Ufta￿e to the fill cost of the
xynmodatkln.
D R•wlrn r•s•ry•
Th"s res*N* r￿res￿t$ 8n amounl $81 a￿dè to cary wt future Mai￿ rep8lr6 on Com￿e￿ hwskn9 propert￿ ￿e1 of th r•8er%* ha&
t%en assessed by lrnslg9$ In ight of th ¢>JrTert r)Jndthon ￿ thE pfoFerty. Ihe rwwed lvg8e￿t* ffi￿re,
d ￿ avallabilty ofwants forsuch
11 CharlW>f• capltsl •xp•ndltsro
The Chgrftabb Ca￿181 EKpendllure Rew%E repre8eTTrts the nal co&t of the sodevs rKopeTty after ￿￿U￿on of grants r8cel¥ed and
p￿All￿n. The transfer of £6,029 from this re8er¥e to Ihe Ro¥enue Re8erve ITr the ￿ar gnded 31 March 2025 represents Ihe depre&8thon
ag￿rtst LmSlrKa8d knds ofchwnslde How propertyfortr* 5¢8r
¢ted fund&
Iv) Flx8d xortrntrktodfvr
Thts ret*s to eNwKIitLTe ty ch0ffjtyfL￿dOd from reLw&J Ic¢that pilip￿d
FIMnclal Irb8trum•n
2024
Fknana￿ assets m88swed at amNti8ed cost
1n.121
205,761
Financial assets atfatrvalu&throu9h prnfftor b)6$
e,886
350,Y21
Fknanl¥￿ I￿lI1￿85 st8mutiÈed Ix)st
1l971
15,030
Financlal asaets me88urerf at amoth&J cosi¢¢mfv.
Trade of£2.05112tr24.. £57,221) TrKymd in the rNJrntal courae oftsehararfs aclvlle& Th& balonc*$ are rewerntlÈwth"n year
Cash baL9Kts of£176.07012024.. £148,540).
na￿al asset5 at faw value Ihrough profft or108&
The fair ¥alu8 Is d￿rmi￿d by retsM(e to Tnarkel of the irwestments ￿sted on thè UK $ifjckexcharyJe, £486,8B812024.. £350,921).
Financ1￿ hth"filbs ma>￿d alar￿1￿0￿ ¢mt r￿prf
Trad¢ crediloTS of£12.97112024." £IS,030I as dotalod In note 13toll* frnrThf slataments. The balanc4$8￿ or* year.

THE ABBEYFIELD LANCASTER SOCIETY LIMrrED
NOTES TO THE FINANCIAL STATEMENTS
For the year fjndgd 31 March 2025
At lh8 reporting oTrJ thte Ih8 8ot• had outstsndltvJ for ftrture mirknurn pah•nethB ur>ts Th>bcanc￿*Ie owatir¥J
188848, as frJnM'.
2025
2024
Equlpm•nt
Wrthin one yoBr
Beh¥een trlo lo five years
Aftor more I￿n fve year8
17.44$
17.086
e7,732
7,Cfj7
91.915
20. Capttal ¢ommiknonts
At the ty8K8n¢e sheet d¥l•th8 8O¢W h88 ¢c¥nmknw)ts amoL*ttin9 to £Nil12024-£Nnl.
21. Op•rnting costs trom lolting
1025
2024
needs acccffjmod*'on. 20 wtt612W24. 30 urltsl
se￿1¢88
an8&*menl
Routine manten8nGe
1,219,439
fj4528
39.972
1,080,953
eii,159
44.097
1.327.937
1.1&fj2(Y3
22. R•K*t•d yrty iMn8QCtions
Tkn ￿ren00]S￿s8t1e rd8ted p8rty Imr￿L￿on8 the swrl2024' mng).