Company regbtratlon number 00784499 (England and Wales)
THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
COMPANY INFORMATION
Directrlrn
Mr N J Farmer {Chairfflanl
Ms L Hilchcox
Ms S Laech
Ms K Pike
MrA Burgess
MrAHughes
IAppoSnled 1 July 2025)
Company number
00784499
Charity numbwr
2￿269
Registored offKe
Lear House
17 DaTmonds Green
Wesl Kirby
Wwral
CH48 SDT
Audttor
Lonsdale & Marsh
509- 510 Cotton Exchange
Blxlgth Slre&l
Liverpool
L3 9LQ

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
CONTENTS
Pag•
Report ofthe execLrtwe committee
Independènt auditors report
statement of income and retained earnings
Balance sheet
Nots8 to the fin8nual statements
10-17

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
REPORT OF THE EXECUTIVE COMMirrEE
FOR THE YEAR ENDED 31 MARCH 2025
The Executive Committee, the members of which atE al80 directors for the purposes of company law. submits ils
61st annLJal r8port together wfiih the audited financial statements forlhe year ended 31 March 2025.
OblectlveB and actlvltlos for publlc benefit
The piincipal actNity of th8 Society, 8$ delemined by ils memorandutll of association, is to provide
a￿0Mm0daI1on. care and comp8nionship for lonely frail elderly people in accordan￿ with the aims and principles
of Abbeyfield England. There has been no change in the activities of the Society during the y8ar.
The Executive Commitlee refer to the Charity Commission'8 general guidance on public benefit when reviewing the
Society's aims and objectives and in plannlng future aclivilies. In particular the Committee consider planned
activities will contribute to the aitns and objectives they have set and how these will benefit the recipients in
accordan￿ with the aims and principleB of the Society.
Status
The Society is a oompany limited by guarantee (nurnber ￿7844991. having no share capital, and with solely
charttable obiectivg5 and is registered a5 a chadly {numb@r 2332691.
It Is reglstered with Homes England (formerly tho Homes and Comwnunilies Agency) a8 a registered provider of
80cAal hou8ing Inumb6r H28541.
The Sooety Ss governed by a Mefflorandurn and Artidos of Association and w88 incorporaled on 13th December
1963.
Oryanlsatlon
The ArtS¢les of Association govern the appointment of th8 8X8CUtivé committee, which is charged wrfh the
management of the so￿ety in furtheran¢e of its princip81 aclivrty, fund managernenl and financial affairs gen&rally,
The executive comrnittee shall consist of not less than thre8 and not more than twenty six members. The executive
committee has th8 POW8r to appoint exeeullve e4)mmTttee members lo fill a casual vacancy. One third of the
executive wrntniitee mernbe￿ must retire by rotation @ach year but arg aligible for re-election. There 3r@ sub-
commlttees relating to Operations and Finance and at least onè mambar of the executive committee 18 a member of
each SU￿¢0mMIttee. Sub-committees re￿rt to Ihe execulnfe committee where decisions are made
The Soa?ly is a momber of Abbeyfieid England to which it pays an annual affiliation fee.
Executive commltte
The members who held officè during the year and up to the dale of signature of the financial stalemenls were as
follows..
Mr N J Farmer IChaSmianl
Ms LHitchcox
Ms S Leech
MT A Yarwood
Ms K Pike
MrA 8urgess
MrA Hughes
(Resigned 18 August 2025)
(Appointed 1 Juty 2025)
In accordance with the Society's Article5 of Association Mr A Burgess and Ms K Pike retire by rotation and Mr A
Hughes in his capacity as a n@w membor. All membèrs, being eligible, oflèr themselves for re*lection al thè
forthcoming annual general meetlng,

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
REPORT OF THE EXECUTIVE COMMirrEE (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Rgvlow of actlvltles and achlevernents during tho year
Lear Hous8 continues to be very popular with occupancy levèls of around 95%. Respite care has become much
sought after and CDntinues lo provide a steady source of additional income whilst also giving potential residents the
opportunity to experience living here before committing themselves to permanent residence. Many ￿Spite
cuslorners do go on to become welcomed residents al Lear House, enjoying the wami atsnosph8r8 and the many
and varied activities provided by Helen, our v8ry popular Actiwlies Coordinator. A look al our Facebook pagg will
show the rang8 of acllvllles enjoyed by residents. Thè dir8ciors 8re. onca again, extremely grateful to all our staff
for ¢rè8ting a caring and fri8ndly home which is o)mmenled on regularly by relatives and resldenls alike.
In April 2025, the Society was inspected by the Care Qualty Cofflmission ICQCI. The full report has now been
received with an overall rating of "requires improvement In addition, the Society has received a fomial w8ming
from CQC for breach of rtsgulalion 17, good governance. The directors were very surprised and disappointed to
receive this, having had the positive re5uII of an infection control InS￿et10n by CQC in 2022. 11 should also be noted
that in the currént inspection report th8 Society was rated as °good" in both the caring and respDnsiven¢ss
domains. The last full CQC inspection was conduoted in 2019. The directors are comrnitted lo making th8
n@cessary improvements and have immediately put in place an action plan lo ensure that areas of concem are fully
addie55ed, A subgroup of the diredors will closely monitor the Progress of IhS8 action plan, assisted by an
eXperien￿d consultant who has been retained to provide expert guidance. Following the outcomè ol the CQC
inspection. the care manager has resigT)ed, and an Snlerim care m8n2ger is currandy in place whilst a recruitment
pr0¢e8s 18 ongoing for a full-time r8plac8m8nt.
Th8 plan to link Lear House and Elliot House continues lo progress with full costs now established and planning
pemiission achievgd. Nogolialions with a lender continue and have resulted in a provisional offer being rnade.
However, the offer of funding 15 Significantly mora oxpensive than had originally been anticipated and for this reason
and in view of the outstanding issues wtth CQC the directors have decided to pause any further action to allow
them to focus ￿nti￿lY on improving the service offered to our residents. The orfginal buslness rallona58 for the
develL)pmenl remains valid and thè dirèctors intènd to review this again in the future.
On 1st July 2025 WÉ w8lcom8d Andrèw Hughes as a director and Iru5tee. Andrew has considarable financial
management experience as well as chatity work. and in addilion Andrew's father was a resident al Lear House
where Andrew visited regularfy. giving him a valuable perspe¢live as a user of our sarvicès.
The financial results for the yeai show the Socièty incurred 8 deficit of £26.445, however, thi5 is after writing off
sls of £114,158 in connection with the disconlinued capital project as mentioned abov8. Excludlng these costs
the Soclety produc￿1 a surplu8 of £87,71312024 surplus £90,948). The surplus includes an increa8e in the value ol
inv8Stm8nts at the year end of £3.07312024 increase in value £34,658).
The directors believ8 that, notwithstanding the Burrenl issu￿. the Society is strongly placèd to continue lo grow and
provide a high standard of care lo our resiLlenls in th& futu￿.
Rese￿E8 and investmont poliGies
The Society has always used its surplu5 free re5etves
being funds not comprised of ffixed assets or other
d85ignaled resBrvos - to help fund the cost ol improvements to the Sem￿ and support provid8d to rasidents
nduding helping lo fund, in the past, the implementation and ¢ompletlDn of housing property projects.
The aim of the Society is lo h8va day to day njnning costs which will be funded by amounts r8ceived in respect of
residents, charges.
The Executive Committee continues lo review ils reserves policy and has concluded that a level of free reserves of
£370.000 12024 - £370.OOQI} is appropriate. This amount equates to approximately four months Of normal
xpenditure requirements. The Committee considers that the level of free reserves is satisfactory.

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
REPORT OF THE EXECUTIVE COMMITTEE (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Internal financial control
The Executive CoTnmittee acknowledges that f( is ￿Sponsible for the Society's system of internal financial control.
which can onty provid& reasonable and not absolute assurance against material misstalemenl or loss.
All expenditure is controlled by the Generdl Manager with the exceptron of sp@cialist h8alth care supplies which ar8
aulhorised by the Cgre Managei. The General Manger, with the help of the bookkeoper, wnsolidal?s all the
expenditure into monthly reports to produc8 intemal management informallon. The management information and
underlying data are reviewed regutarly by th8 Executive Committee al their meetings and ¢ompaied to budgets
prepared at the beginning of each financial year.
Before the ènd of each year the management information is ulilised to provide updated prDjeEtBd figures for tho
year and al80 lo provide projected figuras for th& following year. These projections are prepared by rnanagernent
and reviewed by the ExecutlV8 Committee. The Executive Committee monitors the actual expenditure and
compares this to the l￿dgeted expenditure. All major items Df expenditur8. wh8th8r or not anticipated by th8
Society's budgets. are approved by the Executive Committee and d￿a￿t wlth by the Society's He8d Office. The
Executive Cornmittee meets at least quarterty lo manage the running of the Society and lo ensure that we wrsue
dev8lopm@nts in our services which will continue to meet the needs of older people. both now and in the future.
The Executive Committee reviews its proc8dur8s on an annual basis.
Rlsk management
The Executive Commlttee has overall respon5ibilty for ensuring that the Soaely has approprlale systems ol
controls, finanaal and olherwisa. The systerns of fi￿ar￿la1 controls are designed to provlde reasonable, but not
absolute, assurdnce against material misstatement or Ioss. They include an annual budget, approved by the
Executive Committee, monlhly r¥views of actual results and variance8 from budget, and delegation of aulhoTrrity and
segregation of duties as far as possible given staffing levels.
The Exe¢utiv¢ Cotnmittee has a55e8sed the major risks to which the Society is exposed. in partI￿lar those related
lo the operallons, finances and strategies of the Society. and Is satisfied that systems are in place to mitigate
exposu￿ to the major risks.
Statgm9nt of Exe¢utlve Commlttee regponsibilitios
The Executi￿ Committee are responsible for preparing the annual report and th? financial statements in
accordance wllh applicable law and regulations.
Company law rgquires the Executive Committee to prepare financial statements for each financial year. Under that
law the Executive Gommittee have elected lo prepar8 th8 fin8ncial statemgnts in 8ccord8nce with United Kingdom
Generally Accepted Accounting PTactice Iunited Kingdom Accounting Standards and applicable lawl. Undei
company law the Executive Comffltttee musl nol approve the financial statements unless they are satisfied Ihal they
glve a true and fair view Df the st2te of affairs of the Society and of the surplus or deficit of the So¢Sety for that
period. In preparing these financ#81 stslemenls, the Executive Committee ar6 required lo..
select suitable accounting polici8s and than apply them CDnsistèntly',
make judgements and accounting estirnales that are reasonable and prudent..
prepaie the financial stalements on the going concom basis unless il is inappropriate lo prosumo that Ihg
company will continue in business.
The Executive Committee are responsible for keeping adequate a¢￿untIng records that are sufficient to show and
explain the Swely's transactions 8nd disclose with reasonable a¢curacy al any tlme the financial posllion of thè
Souety and enablB them to ensure that the financial slalemen15 comply with the Companies Act 2006 and the
Housing and Regeneration Act 2008. They are also responsible for safeguarding the assols ol the Society and
hence for taking reasonable steps for the prevention and detection of fraud and olh8r irtegularities.
Audltor
In accordance with the Society's artides. a resolutSon woposlTrJ that Lonsdale & Marsh bo reappolnled as audllor of
the Society will be put at a General Meeting.

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
REPORT OF THE EXECUTIVE COMMITTEE (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Statement of disclosu￿ to audltor
SD far as each person who was a Trustee 81 the dale of approving this report is aware, th8r8 is no relevant audit
infornialion of which th8 Society's auditOT is unawaro. Additionally. the Trustees individually have taken all the
nècèssary steps that they ought ID have taken as Trustees in order tr) mak8 themselves aware of all relevant auéil
Infom)alion and to establish that the Society's 8udttor is awar8 of that information.
This r8PUrt has been prepared in accordance with th8 provisions applicable to companies entitled to the small
companies exemption.
On behalf of th8 board
tAre¢tor
3 Soplember 2025

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY
LIMITED
Oplnlon
We have aud51ed the financial statements of The Abbeyfield Hoylake & West lfjrby Society Limited (the 'company'l
for thè year énded 31 March 2025 which comprise the ststement of incoffle and retained eamings, the balan
she81 and notes lo the financial statements. induding signtn¢anl a￿oUnting policies. The financial reporting
framework that has been applied in thèir pr8p8r8tion 18 applicable law and United Kingdom AccoLJnting Standards,
including Financial Reporting Standard 102 The Financial Reporting Standard applie8bl8 in tha UK 8nd R&publlc of
Ireland (United JQngdom Generally Accepted Accounting Pra¢tiGol.
In our opinion the financial st8temenl8.'
give a true and fail view of the slate of the company's affairs as at 31 Mar¢h 2025 and of its deficit for the year
then ended.,
have beèn properly prepared In accordance wlh United Kingdorn Generally Acc8Pt8d Accounting PractiC8', and
have b6&n prepared in accordance with the requirements of the CompanifysAct 2006.
Basls for oplnion
We conducted our audit in accordance with Inlgmalional Starvjards on Auditing IUKI IISAS IUIQI and applicable
law. Our responsibiliti&s under those Standards are further described in the Audilorfs ￿SponSibl11¢10s for theTr audit of
the financial statsffjpnls section of our report. We are independent of the company in a¢¢ordance with the ethical
requirements that ate relevant lo our audit of the fin3noi81 statemènts in IhÈ UK, including thg FRC'S Ethical
St8ndard, and we have fulfilled our other ethical responsibilili8s in accDTdance with these requirements. We believe
that the audit evidence we hav8 obt8in8d is suffi¢ient and appropriate lo provide a basis forour opinion.
Concluslong rolating to golng concern
In auditing the financial statements, wè have concluded thal the direciors, use of the going ¢onwn ba8is of
accounting in the preparation of the financial slalernents is appropriata.
B8sed on the work we have perforrned, we havo WlQt identified any material uncertainlles relating to events or
conditions that, indimdually or collectively, may cast significant doubt on the company's ablllly to continue as a going
concern for a perlou of at least Iwelve months frorn whèn the ffnanci81 ststem8nls ar8 authorised foi i8sU&.
Our responsibilities and the responsibililigs of the directors with respect lo going eK)ncern are dBscrib8d in th8
relevant sections of this report.
Other infomiatlon
The Executive Committee are responsible for the other information. The othar infomialiDn eA)mprisès thè infomiation
included in the annual report, other than the financial $18teThenls and our 8udilor's report Ihereon. OUT opinion on
the financial slalem8nts does not cover the other information and. except lo the extent otherwise explicitly stsled in
our repDrt, we do not exprèss any form of assurance condusion Ihereon.
In ¢xJnnection with our audit of the finawal stslemenls, our r8sponsibility is to read the other inf0m￿t￿n and, in
doing so, consider whether the other information is Mat￿l311Y inconsistent with the financial slalemenls or our
knowledge obtained in the audit or otherwise appears to be materially rnisslaled. If we identify such material
ncon$islencies or apparent material misststewnenls, we are required lo delenMin8 wh8th8r thare is a material
misstat8m8nt in thè financial slalemellts or a material rnisslalement of the olhei inlormalion. If, based on the work
we have performed, we condude that there is a material mi55talement of this other information. we are required lo
report that frdct.
We have nothing to report in Ihls regar¢J.
Oplnlons on othèr matters prescrlbed by tho Compan1￿ Act 2006
In our opinion, ba8ed on the work undertaken in the txurse of our audit..
the information given in thg Executive CornrnrfLtee's report for the finaneAal year for which the financial
stslemenls are prepared is consistent with the financial stataments; and
the Executive Committee's report has been Prepared in accoTdaFice with applicable legal requirements.

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY
LIMITED (CONTINUED)
Matters on whlch we are requirgd to report by èxception
In the light of the knowledge and understanding of the company and ils environmenl obtsined in the course of the
audit, we have not Identffied material misstalern8nts in the Ex8CUtiv@ Committee's report.
We hav8 nothing to report in respect of the follwng matt￿S where the Companies Acl 20[￿ requires us to report to
you if, in our opinlon..
adequat8 accounting records have n(rt be8n kept, or retums adequate for our audit have not been received
from branches not Visilod by us.. QT
the financial slalemenls are not in agreement wilh the accounting records and retums- or
certain disclosures of Trustees, remunef81ion specifi8d by law are not made., or
we have not received all the information and explanatiDns we require for our audit., or
the Executive Committee were not 8ntitlad to prepare the financial statements in accordance wlth the sm811
companies regime and lake advanlaye of the small companies, exémption in preparing the Executive
Commlll89's roport and tske advantage of thts small ¢ompani85 8xemplion frotn th8 requirement to prepare a
strategic report.
Responsibilitse¥ of dlre¢tor8
As 8xplaineé more fully in the Execulive Committee's responsibilities st8temenl, the Trustees arB responsible for the
prÈp8ralion Df the financial statements and for being sabsfi8d that they give a trug and fair wew. and for such
inlemal control as the Trustees determine is necessary ID enable the preparation of financt81 slalements that are
free from material misslalemènt, whéth8r due to fraud or error.
In preparing thè financial stalemenls, the Trusle8s are respons￿Le for assessing the companys ability 19 wnlinue
as a going Con￿￿, di8cIo8ing. as appli¢able. mallers related lo going conc8m using the going concorn basis of
accounting unless the Trustee8 either intends lo liquidate the eompany or to ceaso operations, or have no realisllc
allemative but lo ￿ so.
Auditorfs ro$ponslbllitles for the audit of the flnanclal statoments
Our obj801ives are to obtain reasonable assurance about wh8ther the financial statements as a whole are free from
mateTial misstatomenl. whether due to fraud or error, and to issue an audilorfs report that includes our opinion.
Reasonable assuiance is a high level of assurance but is not a guarantee that an audit conducted in accord8nce
ISAS (UK) will always detect a material misslalemenl when it exists. Misslatemsnts can arise from fraud or
error and are considÉr8d m31erial if, indwidually or in the aggregate. they could reasonably be axpecied lo influence
th8 8conomlG decislons Cbf users tsken on Ihe basis of Ihe5e finanry81 st8taments.
The extent to whith our procedures are ¢apable of delecthng ir￿guIar1lk9S, including fraud, is detailed below.

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY
LIMITED {CONTINUED)
Wo oblaingd an understanding of thè lègal and r8gulalory frameworks thal are appllcable to the Soaèty and
delerrnined that the most significant are those that relate to the Care Quality Cotllrni5sion requirements and those
laws and regulations that have a direct irnpact on the financial statom8nts such as the Companies Act 2006.
Our approach lo Idenltylng and assessing the risks of material mi88talemenl in resp8cl ol irregularitses, induding
fraud and non-compliance with laws and regulallons, in¢luded the following..
the 8ng8gemenl partner ensured the engagement team collectively had the approprlale Compelgncg.
cap8bililie$ and skills to idenlify or recognise nonwcompliance with applicable laws and regulations-
discussions with senior Management,.
identified laws and regulations were cornmunicalecl wiihin the audit learn who rernained alert to instances
of non-¢tsmpliance throughout th8 Budit.
We evaluated rnanagoment's in¢&ntives and opportunities for fraudulent manipulation of the financial statemenls
(including override of contmlsl 8nd addressed the risk through..
m8king enquires of thosg Charged wllh govemance as to th8ir knowledge of actual, suspected and alleged
Instances of fraud.,
onsidering th8 intérnal ¢ontrols in place lo mitigate tho risks of fraud.
In response lo the risk of irregularitles and non-compliance wrth laws and regulats'ons, we designpd our audit
proc8dures whith induded. bul was not limited to..
agr88ing financwl statoment di8dosure$ lo underlying supporting documentation.,
reviewing the minulBS of meeting5 of those chargèd with governance-
reviewing corresponcfence with prolesskjnal advisors.,
reviewing for any transactions undertaken with related parties such as those ch8rged with yovemance andl
Dr directors,.
checknng exponses are bona fide transactions of the Soaety.
Becaus8 of thè inherent limitations of an audit, there is a risk that W8 will not det8et 811 irregul8rille8, Induding those
leading to a material misstatement in the financAal slalemenls or non-compliance with regulations. Th8 risk is also
greater ￿gardIng irregularitiès occurring due to fraud rathtsr than error, as fraud involves intentior￿1 concealmènt,
f￿ery. collusion, otni5sion or misrepr&sentalion.
A further description of our respgnsibilitl8s is available on the Financial ReprM1ing Counol's website at.. http5',11
www.frc.org.uklauditorsresponsibililies. This description fonns part of our 8LJdito¢$ report.
Usg ofour report
This report is made solely lo the SoThety's rnernbers, as a body. in accordance wllh ChaplEr 3 of Part 18 of the
Compan￿$ Act 2006. Our audit work has been und@rtak8n so th81 wo might stsl& to the Society's members those
rnallers w8 are required to slate to them in an audilorfs ieport and for no other purpose. To the lullesl exlenl
permitted by law, we do not ac￿pt or assume responsibility tr) anyone othèr than the Sodety and the SocAety's
rll8mbers. as a body, for our audit work, for this report, or foT th8 opinion5 we have fonned.
Elalne Frances McElroy
S&nlor Statutory Auditor
For and on bghalf of Lonsdafg & Marsh
4 Seplember 2025
Chartered A¢¢ountants
statutory Auditor
509- 510 Cotton Exchange
Bixteth Street
Liverpool
L3 9LQ

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Incomè
1,269.336
1,253,290
Distribution Go$ts
Adtninislrative expenses
Other operating incornellexpenses
Exception81 itém
11,025,521)
(217,1771
16,508
(114,1581
{908,016)
{249,9581
180,1111
Opèratlng {daficitllsurplus
171,012)
15,205
Interest r￿1Vable and similar incom&
IncreBs8lldecreasel in fair value of investments
41,494
3.073
36,449
39,294
IDgficit>15urplus before taxation
126,4451
90.948
Tax on {defjcitl18urplus
(Deficitvsurplug for thè flnancial yaar
126.445)
),948
Retsined èarnings brought forward
3,669,643
3,578.695
Retsined earnings carried forward
3,643,198
3.669.643
The incom8 8nd 8xpendilure account has been prepared on the basi¥ that all operations are Gontinuing operation8.

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notes
Fixed a85ets
Tangible assets
Inv08tmenls
2,060,224
1,038,627
2.071.162
1,013.751
3,098,851
3.084.913
Current assots
Debtors
Cash al bank and in hand
46,838
853.997
135,735
7e1.213
900.835
8S6,948
Creditors: amounts falllng dug wlthln
one year
10
(356.488)
(312.2181
Net Current asBets
544,347
584,730
Net assets
3.843.198
3,669,643
Ro$grveB
In￿me and expenditure account
3.643,198
3,669,643
Total members. fund8
3.843.198
3,669,643
These finandal statements have been prep8r6d In 8¢¢ordance with the provision$ applioable lo companle8 subSe¢t
to the small companies regime.
The financial statements were approved by the board of dlrgctors and aulhorised for issue on 3 September 2025
and are slgngd on Its behalf by..
an)
Ms S Leech
Director
Director
Company regislratlr)n number 00784499 {Engtand and Wales)

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng polici95
Company infomiation
The Abbeyfield Hoylake & West Society Limited is a privale company limtted by guarantse incorporat8d
in England 8nd Wales. The registered office is Lear House, 17 Damionds Green. West Kirby. Wirral. CH48
5DT.
1.1 Basis of preparatlon
These firiancial stalgments have been prepared in accoTdance with FRS 102 'The Financial Reporbng
Sland8rd applicable in the UK and Republic of Ireland" l°FRS 102.1 and the requirements of the Companies
Act 2006 88 applicable lo corllpanies subj8Ct to the small companies regime. The disclDsur6 requirements of
sèction 1A of FRS 102 have been applied other than where addttional disclosure is required to show a true
and fair view.
The financial statements are prepared in sterling, which is the fundonal currency of the company. Mon8tary
amounts in th@S8 financial stslemgnls are rounded lo the near&sl £.
The finanaal statements have been prèpared under the hlstorical cost convention. The prtncApal accounting
policies adDplgd are set out below.
1.2 Income 8nd expenditurn
Income and expenses are indLKlod in ths financial statem8nls as they become re￿1vable Dr due.
1.3 Tangible flxed as59ts
Tangible ffixed 8SSats are initially m8a5ureil at C05t and subsequently measured al cost or valuation. r*1 of
dèpreciation and any itnpairmenl losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less Ihsir residual values over thoir
useful Iwes on the following bases=
Land and buildings
Land and buildings Leasehold
Fixturas, fith'ngs & equipmgnl
100 ye8rs bul see below
20% and 30% reducing balan
Fre8hoSd land is not depreciated on account of its indefinite useful Ilfe.
Flnandal Reportsng Standard 102 statas Ihal all assgls must be depreciated. Thè depreciable amount of an
asset is calculated as cost less rèsldual value. Under FRS 102 re8idLJ31 values are bassd r)n the price which
an entity would currently obtain if il were to dispose of the asset less Ihg eslimaled costs of dispos81. The
Committee have wviewed the policy on depreciation and consider that the current residual value of the
properbes is in excess of the ￿$ts and as such a provision for deprecSation is not required.
10-

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Aeeounting pollcles
(Continue(11
Housing Pro￿rtieS acquired (Including landl on the Open market are staled at cost less deprecAation and
impairment where applicablé.
The cost of housing froehold land and propety represents their purchase pdce and any direclly ailributable
costs of acquisition. All invoices Ind archi18Gt'8 certificates relallng to capital expenditur8 arè included in the
financial stalemgnts al the gross value provided that the 8xpendilure incurred on the architect's certificates
was completed by the end of thè 8Ctx)unting year.
Diredy attributable costs of construction Includes capitalised interest calculated. on a proportion81 basbs.
Using finan¢e ￿$ts on borrowing whith has been drawn in order lo fillance the relevant construction or
acquisition.
Expenditute on major Tefurbishment to pmperties is capitalised where the works increasè the net Tental
stream ov@r the life of the prop¥rty. An increase in the nel rental stream may arlse through an increase in the
nel rental income, a reduction in future maintenan￿ costs, or a subsequent BXten5ion in the life of the
property.
All olh&r rep8ir and repla￿ment expenditure is charged to the Stalewnent of Incom8.
1 A Fixgd asset Inv•stments
Fixed asset investments ar& initt81ty measured at transacuon prlce excluding transaction costs. and are
subsequently measured at fair value al each reporting date. Changes in fair valuè 8re rètognised in nel
incomel{oxpend(ture) for the year. Transaction Costs are èxpensed as incurred.
1.5 Impalmi?nt of flxed assgts
At each reporting period end date. the cornpany reviews the carying amounts of ils tsngible assets to
delertnine whether there is any indication that those 8$8els have suffered an impaitmenl loss. If any such
Indl¢alion exists, the recovefftble amount of the asset is eslimatsd in order to determine Ihe extent of the
impairment loss lif any). VVher@ il is not Possible to estimate the recoverable amount of an individual asset,
the company eslimales the recoverable amount of the c88h-generating unil to which the 8ssel belongs.
Racoverable arnounl is th& higher of fair VBlue less ￿sts lo sell and value In use. In assessing value in use,
the eslimaled future cash flows aro diso)unled lo their present value using a pre-tax discount rale that reflects
current market assessments of the lirne value of money and the risks specffic to the a58et for which the
e51imales of fLrtur8 CAsh flows have not been adlusled.
If the recoverable amount of an asset lor cash-generaling unill is èslimat8d to be less than its carrylng
amount, the carrying amount of the asset lor cash-generaling LJnf(l is reduced lo its recoverable amount. An
impairment Ioss is recognised immediately in surplus or dBficit. unless the relevant 8ssÈI 1$ Carried al a
revalued amount, in which case the impaim*nt IDSS 18 Irealed as a revaluation decrease.
Recognised impairrnenl losses are reversed if. and only rf. the reasons for the impairrnent loss have ceased to
apply. Where an impairment loss subsgquenlly reverses. th8 carrying amount of the asset (or cash-generaling
unil) is in¢r8ased lo the revised estimate of ils recoverab19 amount, bul $0 that the incre2sod carrying amount
does not ex￿ed the (%rrying amtsjnt that would hav8 been delermin8d had no impairment loss beon
rÉcognised for the asset lor cash-generaling unill in prior years. A reversal of an impaimienl loss is
recognis8d immediately in surplus 01 defieil, unless the relevant asset is carried al a r8walued amount, in
which case the reversal of the impairment loss is tr8Atèd ag a ievajualion InC￿aSe.
1.6 Cash and Cash equlvalents
Cash and cash 8quivalenls are basic fflnancial ass8ts and Include cash in hand, deposits held al ¢all with
banks, other short-tem) liquid investments with original maturities of Ihreu tnonlhs or less, and bank
overdrafts. Bank overdrafts are shown wilhiri borrowings in current Ilabililies.

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.7 Financial Instruments
The company has 8lected to apply the provisions of Section 11 'Basic Finanual Instruments, and Section 12
'Olher Financial In51Turnenls Issues. of FRS 102 to all of its financ¢al instruments.
Financial instrumpnls are recognlsed In tho company's balancè sh881 when the company becomes psrty lo
the contractual provisions of the instrument.
Financial a$sel8 2nd liabilities are off8el, with th8 net amounts presented in the fin8neAal slatemenls, when
there is a legally enforceable right to set off the recognised amounts and there is an IntenlSon lo settle on a net
basis orto realise the asset and settlè th@ liabilty simuttaneously.
Ba510 finan¢Fal assets
Basic financial assets, which include debtors and cash and bank bal8nc85. are Initially measured al
transaction price including transaction cosls and are subsequently carried al 3mortiS8d Gosl u8ing the elfeotiv8
Inter8st method. le88 any impairm8nt.
Trade creditors are obligations to pay for goods or setvices that have been acquired in the ordinary course of
busSness frorn suppliers. AmoLsnts payable are classified as Gu￿ent liabilities if payment is du@ within one year
or less. If not, th8y are presented as non-currenl li8bilities. Trade creditors are recognised inilialty at
transaction prlce and subsequently measur8d 8t arnortised cost using the effective inlerost method.
1.8 Taxatlon
The company is 8xèmpt from Gorporalion tax, it being a company not carrying on a busines8 for the purposes
of making a profft.
1.9 Employee bgng11ts
The costs of short-torm employee beneffts are recognisgd as a liability and an expense. unle55 those costs
arè réquired lo be recognised as part of the cost of stod( or fixed assets.
If maleiial the cost of any unused hollday enlilbernent is recognised in the period in which the employ8e's
services are received.
Temiination ben￿tS are recognis8d immediately as an expense when Ihe company is demonstrably
Committ￿ lo lerminale the gmployrnent of an employ88 or tD provide termination beneflts.
1.10 Roliramont benerrt8
The Swety operates a defined contribution sd)em8 for the benefit of its employees. CDntribuiions payable
are charged to th8 profft and loss account in the ye8r Ih&y are payable. The ass8ts of the scheme are held
separately from those of the Sociely in an indepÉndently administered fund.
1.11 Lea58S
As lessee
Rentals payable under c>peraling leases, inclvding any lease incentives received, are charged to incom8 on a
straight line basis over the term of the relevant lease except where another more systematic basis is mDre
repr8senlalivè of tha time p*lern in which economic bÈn8fits from the lease asset are con8urned.
1.12 Govemment grants
Government grants are re¢ognisèd al the fair value ol th8 asset Teceived or rec4ivable when there is
reasonable assur8t￿e th81 the grant conditions will be mel and th8 grants will bo le￿Ived.
Govemmenl grants relating lo turnover are recognised as Sncome over the periods vthen the related costs are
incuff8d. Grants relating to an asset are recognised in income systematically over th8 asset's expected useful
life. If part of such a grant is deferred it is r8cognlsed as deferred income r8th8r than being ￿ed￿ted from the
asset's carrying amount.
12-

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEmE￿rs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcl
(Continued)
1.13 Repayablelr•cy¢lable capltsl grants
On the occurrenTr of certain relevant 8￿nts. primarily change of use or the sale ofthvellings, Homes EnglatKI
can direct th8 Society to recycle capital grants or to make repayments of the recoverable amount. Such
amounts are dI￿l￿d in the balance sheet undor"credilor5 due within one year"
1.14 Monetary donations
Income from donations and legacies is accounted for on a receivable basis when11 Is MO￿ likely than not Ihsl
the economic beneffts will flow to the Souety and the amount of the income can be measured reli8bly.
1.16 Cash flows
The Society has taken advantage of the disclosure 8xèmption in FRS 102 not lo prepare a cash flow
8lalem&nL
Judgements and key sources of estlmation uncerbrnty
In !hE application of the cornpany's a¢countlng policr@s, thè directo￿ are requwed to make judgernents,
@stimales and assurnptlons about the carrying amount of assgts and liabilities that a￿ not readily appar8nt
from other sources. The e51imales and assoaaled assumptions are based on historfesl experience and other
factors that ar@ conskyered to be relpvanl. Actual r&sults may differ from these &stSmates.
The estimates and underlying 88sumpliDns are Teviewed on an ongoing basis. Revisions to accounting
estimatès are reojgnised in the period in whi¢h the estimate is re￿sed where the revision affocls only that
period, OT in th8 period of the revision and future periods wherg the rewsion affects both current and futu
period8.
Incomè frorn resldentlal chargos
2025
2024
Potential residential incom8
Losses arising from vacanaes elc.
1,353,669 1,328,441
184,3331 173,152}
1.269.336 1,253,290
Whilsl pursuing thè now suspended plans to amalgamate Elliot House wth Lear Hous8, as mentioned in tho
Executive Committea's Report. tho Tiuslees have deryded not to Use the rooms within Elliot House for th8
foreseoable future. The potential residenlal income, as stated above, doe5 not include income from these
rooms. The units in management. disdosed in Note 1fj. do indude these rooms as they a￿ reglslered with
coc.
Excepilonal item
2025
2024
Expènditure
EXC￿lI0￿al item
114,158
As noted In the Executive Commi11è8's Report the costs in ¢onnecÉion with the capital project to link Lear
House and Elliot House are exp¢cted lo be significantly higher than had originalty been anticipated. 11 is for
this reason that the directors have decAded not lo continue with the project. The expendilurF> incurred to date,
previously recorded within other dgbtors as assets in the course c>f con$lruclion, have been written off.
13-

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Opèrnting Ideficit￿urpIu$
2028
2024
Operating Idefictillsurplus lor the year is stated after chargingllcredi1Sngl.'
Government grants {s88 note 111
Fees payable lo the company's auditor for the 8udit ol the ￿mpanY8 financial
sialernenls
Depre￿3t&(￿ of owned tangible ffixed assets
(Profilllloss on disposal of tangible fix8d assets
Opèrating18a5e charge8
91,866
7,416
10.938
7.200
11.811
84D
19,296
17,889
Employaas
Th8 averdge wnonlhly numL*r of persons (including dirgctorsl employed by the company during Ihg yearwas..
2025
Numbar
2024
Number
Housing. support and care
Administration
32
38
Thelr aggrogale remuneration comprised..
2025
2024
Wages and salaries
Soclal security costs
P8n$ion costs
775,913
59.518
12.774
702,472
52,630
11,540
848.205
766,642
Redundancy payments made or committed
14-

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Tangible fixed assets
Land and Plant and
buil(lings machin8ry
&t
Total
Cost
At 1 April 21Y24 and 31 March 2025
2,043,Q37
69,950 2.112,987
Dgprociatlon and impalmiènt
At 1 April 2024
Depreryallon charged in the year
41,825
10,938
41,825
10,938
Al 31 March 2025
52,763
52,763
Carrylng amount
At 31 March 2025
2.043.037
17,187 2,060,224
At 31 M8rd) 2024
2.043,037
28.125 2.071,162
Flxed assgt investmènts
2025
2024
Investments
1,038,627
1,013,751
Flxed asset Investsnents revalued
The listed investments are induded in the financlal statements at market value. The investm￿1 portfollo 18
managed by Rathbones Investm8nt Management. The portfolio has been constructed in accordance with the
Trustees, instmctions regarding investment objectives and risk level. At th8 year end the cost of the
investments was £1,008.62612024 £985,928).
Movgments In fixed asset Imie81ments
Investmgnts
other than loans
Cost or valuation
Al 1 April 2024
Addf(ions
Valuation changes
Disp05als
Movemènt on inwme and capital accDunts
1.013,751
215,586
3,046
1201,855)
8,099
Al 31 March 2025
1.038,627
Carrylng amount
Al 31 March 2D25
1.038,627
At 31 March 2024
1,013,751

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Debtors
2025
2024
Amounts fglllng due within one year:
Rent outstanding
Oth&T debtors
18,567
30,271
14.214
121,521
46,838
135,735
10 CredStors- amounts falling duo wlthln on8 yaar
2025
2024
Note8
Hom&s England grant repayable
Trade ¢redilors
Taxation and social s8curity
Other cr?ditor5
Acouals and deferred incom8
234.540
77.513
13,001
10,283
21,151
234,540
39.333
12,709
14,268
11,368
356.488
312,218
11 RopayahlelreGyclabl¥ capltal grant
As a result of discussions with Homes England the Souety has been direct8d to repay social housing grants
lotalling £234,540. Trè grants were received in the 1980's for sodal houslng a(￿mmOdation which the
Soaety no longer operates.
In accordance with accounting pOli￿S the Society has pre￿0V$1Y aGcounled for the grants as deferred income
in the balan￿ sheet ar)d released il.lo income on a systematic basis over the usefvl lrfÈ of the propety for
which the grant w88 received.
In older to discloso the correct grant r8payable in the financial slatemants for the year ended 31 March 2024
the proportion Of the grant p￿vIOuslY shown as dèferrèd incorne, £2,345 and £140,329 was transferred to
other creditors. In addition the grant previously released to income of £91,886 was shown as an expense1n
the staternBnt of income retained eamings within other operating in¢omel{expense$}.
12 Housing stock
2026
2024
Housing acrxJmmodalion- number of bed sP￿S
Units under development
Units in management
33
33
16

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Members. liability
The Society is a company is limited by guarantee, not having a share capital and consequently the liability of
members is limited, subje¢t Ig an undertaking by @ach member lo contribute lo Ihe nel assets or liabilities of
tho comp8ny on winding up such arnounls as may be required not exceeding £1.
The members of the Society are the Exoculive Committee and the SU￿¢0Mmittees. Thè lolal number of
membars a131 March 2025 was 612024- 61
14 Opgrating lea8• commltments
A8 lessee
At the reporting end date the company had oulslanding commitments future minimum lease payments
under non-cancellable operating leases. as follows..
2025
2024
Total commÉtments
105,507
122,139
15 Capltal commitsnents
There WBie no financial committments at the year end12024 nlll,
16 Related party tran8actlon$
None of the members of the Society lor any p&rsons CC•nnect?d with them) received any remuneration.
expenses or bengfits during the year {2024 none).
17 Contlngent a8set
The Society has been notified that they have been named as a beneficiary in a will and should 8XP8Ct to
receive 8pproxlmately £55.000. HDwever. the firm of SDlicilors dealing with the deceased's fyslalg has been
closed due to an intervention by the Solicitors Regulation Authority. Legal cosis have been Int￿1red in
appointing a Solicitor lo act Dn behaw of tho bgneficraries. 11 is unc18ar, al this stage, whether any funds will bo
available to distribute amounts due Its the beneficiaries. Oue to the uncertainties a provision has not been
made for any amounl which may b8 paid lo the Society in the future.
18 Non-audit seNlces provlded by auditor
In common with many businesses ol our size 8nd natu￿ we use our auditor lo asslsl wlth the preparation of
the financial statements.
17

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
DETAILED INCOME AND EXPENDITURE ACCOUNT UNAUDITED
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Income
Residents, fees
Respite fees
1.234,78S
34,567
1,206,864
48,426
1,269.336
1.253,290
other operatltYJ incom•
Donation5
Government grants receivable and released
Employment allowance
11,508
6.755
191.866)
5.000
5.000
16,508
180,1111
House operatlng gxpenses
Wages and salari8s
SoGial Security costs
Staff training
Staff pension costs defined contribution
Agency caring se￿1￿8 and nursing
Food
Rent re operating leases
Wat8r rates and council tsx
Gleaning inc. PPE costs
Gardening costs
Power, light and heal
Property repairs and maintanance
Boi18r replacement- Lear House
Boiler replacement- Elliot House
Insurance
Telecornmunicalions
Residents. entertaining
Sundry expenses
CQC subscription
Depreciation on household fumilure and equipmenl
Loss on obsolete tangible assèts
688,623
52,227
7,128
11,186
605,805
45,296
6,903
9.819
2.028
45,524
17.323
11,701
19,015
6,711
47,131
16,282
12.262
17,245
7,500
35,319
97,058
33,573
26,174
22,135
10,006
448
5,295
1,225
5,023
10,887
725
8.926
91
8.238
1.135
5,023
10,147
{1,025.5211
(908.0161
Balance carried forward
260,323
265,163
18-

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
DETAILED INCOME AND EXPENDITURE ACCOUNT UNAUDITED(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
2026
2024
Balance brought forward
260.323
265,163
Administrative expenses
W898s and salaries
Social security costs
staff pension costs defined contribut￿n
Health insurance
Rent re operating leases
Computer Tunning Costs
Travelling expenses
National affiliation fee
Legal and professional - Workne8VGf(ation
Legal 8nd professional - FinancSal Plannlng
Legal and prDf8ssional - r8 Elliot House
Legal and prof&5sional - efflploymenl matters
Legal and professional - Acton health & safèty
Ralhbon85 management f&es
Non audit remuneration paid lo auditors
Audit fa8S
Audit fees un¢Yorpro¥ision re prior yèar
ank charges
Bad and doubffiil debts
Conlrfbulions towards resldenls, fees
Printing and 5tstionery
Adv8rtising
Tele¢ommunicalions
Sundry expenses
D8pre¢iallon
Loss on ob50181è tangibl8 ass&ls
87,290
7,291
1.588
3,602
1,607
15.278
145
8.862
4,341
1,500
96,667
7,334
1.721
3.376
1,973
22.438
297
6.191
5.794
1,500
{6.5101
712
6.236
8,091
600
7,200
360
258
1.492
6,CQO
7,401
240
7,416
238
46.264
2,043
10.506
68,595
2,810
10,167
114
2,994
924
115
3,226
791
(217.1771
(249,9581
Exctptlonal items
Exceptional item
1114,1581
Operatlng Ideficitllsurplus
171,012)
15,205
Invasfmont revenues
Bank interest received
DNidends from investments measured al fair value
11,405
30,089
7,e22
28,627
41,494
36,449
Balance carrlgd fomard
{29,5181
51,654
19-

THE ABBEYFIELD HOYLAKE & WEST KIRBY SOCIETY LIMITED
DETAILED INCOME AND EXPENDITURE ACCOUNT UNAUDITED{CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
202S
2024
Balance brought forward
(29,5181
51.654
Othèr gains and108se8
Increaselldecreasel in value of investménts
measured al fair value
ProfiVILDssl on disposal of investments measur8d al
fair value
3,046
34.658
27
4.636
3.073
39.294
IDeflcity3urplu$ for the y•ar
126,445)
90,948
-2D-