ECKLING GRANGE LIMITED (A company limited by guarantee) Report and Financial Statements For the Year Ended 31 March 2025 Charity number- 251534 Company number- 00853423
ECKLING GRANGE LIMITED {A COMPANY LIMITED BY GUARANTEEI FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Contents Page Legal and administrative information Chairman's statement Report of the trustees Independent auditor's report 10-13 Statement of financial activities 14 Balance sheet 15 Statement of cash flows 16 Note8 forming part ol the financial statements
ECKLING GRANGE LIMITED (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 Under the company's Articles of Association, the Iruslees arè known as members of the Council of Management, bul are referred lo as thè Management Comtnittee, and under company law are also directors of the company. The Iruslees present this ieporl and audited fi'nancial statements for the year ended 31 March 2025. Reference and administrative information Charity Name.. Eckling Grange Limited Charity registration number.. 251534 Company registration number". 00853423 Registered office and operational address.. Eckling Grange Norwich Road East Dereham Norfolk NR20 3BB Trustees Rachel Cr055 Philip Godd2rd Heather Havers Peter Howson Tim Johnson Richard Pennington Gfftham Pickhaver Chairman Senior management team Stewart Barber Manager Ileft September 20241 Manager lJoined August 20241 Care Manager Deputy Care Manager Steve Edmunds EIiz2belh Treacy Christine Tayloi
ECKLING GRANGE LIMITED {A COMPANY LIMITED BY GUARANTEEI LEGAL AND ADMINISTRATIVE INFORMATION ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Auditor MA Partners Audit LLP 7 The Close Norwich NR14DJ Bankers Lloyd5 TSB plc 38 Market Place Dereham Norfolk NR19 2AT Solicitors Spire Solicitors LLP The Priory Church Street Dereham Norfolk NR19 1DW HR Consultants BEckup HR 2 Kings Avenue House New Malden Surrey Iff3 4DY
ECKLING GRANGE LIMITED {A COMPANY LIMITED BY GUARANTEE) MESSAGE FROM THE CHAIRMAN FOR THE YEAR ENDED 31 MARCH 2025 Eckling Grange continued lo provide high quality care and support for older persons during thè operating year 151 April 2024 to 31st March 2025 both through its Care Home and supported-living bungalows. 11 remained firmly based on its Christian beliefs and ethos. A significant change occurred in August 2024 when we said goodbye to our General Manager of seventeen years, Stewart Barber, on his retirement. There was much cause for thanksgiving and celebration of those years Soon after, we welcomed our new General Manager, Steve Edmunds, who very quickly selllèd into his varied role. Following 2 Probationary Performance Review Iruslees were very pleased to later confirm his Eppoinlment. We are thankful lo God for providing us with Steve after such a very smooth appointrnenl process. The trustèe board remained constant throughout the year with each bringing lo the role their individu21 skills and expertise and especially the warmth of their Christian faith. We met as 8 full board on len occasions and periodically received visits from one or bNo of our pastors. Members a150 attended the care-residenls and bungalow- residents, periodic meetings. We also received Safeguarding training in-house. We continued to tnonilor maintenance and improvements lo the sile including further Investigations into bungalow roof replacements and updating of the main lift. North & Hawkins were instructed lo carry out a full 10-year repair survey of the premises and our sile tea continued lo refurbish bungalow5 for new residents and kept up a schedLJle of re-decoration throughout. A new risk register was prepared. The Health and Safely Committee mel regularly. We remained thankful lo God for the financial stability of Eckling Grange as seen through the accounts in spite of inevitable rising cos15 and additional expenditures. We remained grateful lo our financial officer, lan Todd and for the active involvement of our Iruslee financial group. No organisalion of the scale of Eckling Grange could run wilhoul the sound leadership of the management team and every member of staff. We remained grateful for new staff joining us and the collegiate model of staffing that exists. Above all we again gave God the glory for His faithfulness, provision and strength lo enable Eckling Grange lo fulfil ils intended purpose to provide care tor the older person Wlthin a very clear Christian environment. Graham Pickhaver (Chairman of the Management Committee) August 2025
ECKLING GRANGE LIMITED (A COMPANY LIMITED BY GUARANTEEI REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Structure* governance and management Governin docurnenl Eckling Grange Limited is a charitable company limited by guarantee incorpofftted on 2 July 1965 2nd as amended on 15 September 1967 and 21 May 2010.11 was established under 2 Memorandum of Association which defined Ils object and powers and is governed under ils Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. 11 was registered with the Charity Commission on 3 December 1967. Recruitment and a oinlmenl of mana emenl committee The Iruslees are the Management Committee and have expertise and experience in a wide range of business and care discip5ines. We maintain a register of the skills and experience of our trustees. Individuals with appropriate skills, ability and time are approached to offer themselves for election to the Management Gommilleè, lo continue lo provide wide ranging skills and direction. The Management Committee comprises a minimum of three and a maximum of twelve members. Under the Article5 of Association, one third of the members of the Management Committee retire in rotation each year, 2nd they arè eligible for re-election. Trustee induction and trainin We have job descriptions for trustees, and a form31 Induction Procedure for new trustees. A prospective Iruslee is invited lo meet one or two existing experienced Iruslees and the Sènior Management team in Eckling Gr2nge to see al first hand the atmosphere and style of the home and bungalows. The main documents relating lo the governance and operational framework of the charity are presented, as well as current slatulory and management accounts to sel out the financial position. The prospective trustee will allend two or three meetings of the Management Committee, and then subject lo rnulual agreement, will be elected as a new trustee. The Charity Commission's information and advice on Irusleeship is made available for those who have no previou5 trustee experience. Ongoing information and training is available from Charity Commission and trade bulletins, newsletters and seminars. Or anis8tional structure The Management Committee aims lo meet most months and is responsible for the strategic direction and policy of Eckling Grange. Al each meeting, it reviews with the Senior Management team. current key performance indicators and financial reports including the current monthly management accounts. Also, il gels involved in providing support and direction for current major operational Issues. The day-lo-day delivery of the operational management of Eckling Grange and the provision of care and support lo our residents rests with the Manager and Care Manager The Care Manager Is a150 responsiblè for the supervision and continuing development of all the catering and domestic staff. Eckling Grange has a formal remuneration structure for ils staff, which is validated against local pay leve15 in the care industry. For senior 51aff, we al80 take account of regional remuneration levels in the charitable sector.
ECKLING GRANGE LIMITED (A COMPANY LIMITED BY GUARANTEEI REPORT OF THE TRUSTEES lcontinuedl FOR THE YEAR ENDED 31 MARCH 2025 Objectives and activities The charity's Staled charitable objectives as set out in the Articles of Association are reslricled specifically to the following,. To provide accommodation and personal care for residents in the Care Homè and domiciliary care and other services for residents in the Sheltered Accommodation and lo promote the Christian religion. Public benefit. The Iru51ees have taken account ot the Charity Commission's guidance and demon51rale the public benefi't provided lo our residents and the local community by the following arrangements and activities.. accepting socially funded residents at fee levels below the commercial cost Df providing the care and accommodation, selling rent levels below the local levels for sheltered accommodation., and providing advice on housing benefit where appropriate", welcoming non-residents to our regular services", providing a wide range of secular and spiritual activities for all residents as described below,. offering some work experience opporlunilies for young people. We are grateful lo all the volunteers who come to lead aclivilie8 and provide entertainment lo our residents. Particularly al Christmas lime there is a varied program of events. Under the leadèrship of our Pastor, the organisalion of our spiritual activities is provided by volunteers from our residents and externally. We aim lo give a high quality of care lo our residents, delivered by experienced staff. As showll by resident salisfaclion, high occupancy levels, favourable surveys and high investment in repairs and improvements. Achievements and performance Residential Care Home We are a 60 room resicjenlial care home., 40 rooms are for care of the elderly, and 20 rooms in the Auriol Tessier wing are specifically for dementia care and provide secure accommodation for elderly folk with demèntia. We welcome residents from all backgrounds, both socially and privately funded, provided we can meet their care needs. Our occupancy level has remained very good at around 98°/o. During the year abotjl 220/0 of our residents were socially funded. We believe we continue lo provide high quality care, with a wide range of Christian and secular activities for our residents. Vve have a dedicated Training Manager. who continues lo increase the skills and NVQ levels of our care staff. Our Pastors and the Pastoral Group continue lo provide 8 wide range and varied styles in our services, as well as being available lo spend lime with individual residents according lo their needs.
ECKLING GRANGE LIMITED (A COMPANY LIMITED BY GUARANTEEI REPORT OF THE TRUSTEES Icontinuedl FOR THE YEAR ENDED 31 MARCH 2025 Our Activity Coordinators continue to arrange interesting activities relevant lo the expectations of our residents. Internal a¢livilies include anitnal vi5ils. art groups, games, gardening, garden party, jigsaw puzzles, presentations 2nd talks, reminiscences elc some of which is on a one-lo-one basis. External visits have been lo local museums, the coast and local garden centres. Externally, our performance is monitored by our regulator, the Care Quality Commission ICQCI. Generally, their inspections are unannounced, and very meticulous. We believe we are providing care and support to all our residents al a high level, and the many leslimonies of thanks during the year support this. Full reports of our CQC'S inspections are available on our and their websites. Internally, we hold a bi-annual survey from our residents or their next of kin. which showed a good level of satisfaction. There is also a regular meeting where Iruslees, management, residents and thèir families can discuss current issues and developments. We do receive many 'thank you letters from the families of our residents. Ullimalely. our good performance depends on maintaining high OCCLJpancy, so it is vital that we maintain our good reputation and a close relationship with our resident8. Sheltered accommodation We have 54 bungalows developed as Sheltered 2CCDmmodation for retired bul generally independent people. The bungalows are available to all, bul most of the residents are Christians, attracted by the Christian ethos of Eckling Grange. The bungalows provide for independent living, but there is the security of a resident's alarm system linked lo the care office in the residential home. The provision of domiciliary care and other support to our bungalow residents is now well established. Each recipient has an agreed plan of the amount and timing of the support lo be given. Typically, we are providing support lo 4 bungalow residents, al any one time. During the year, the ongoing programme of improving the kitchens and bathrooms of our bungalows continued. Similarly, we seek a bi-annual survey, and regular meetings with the bungalow residents. These discu5sion5 are livelier. but overall, there is a good level of salis12ction. We invite all bungalow residents to several events during the year, including a Christmas lunch in the Care Home.
ECKLING GRANGE LIMITED IA COMPANY LIMITED BY GUARANTEEI REPORT OF THE TRUSTEES Icontinuedl FOR THE YEAR ENDED 31 MARCH 2025 Financial review Results for Year The financial year ending 316t March 2025 has been very good and show5 an increase in our fund value of £74,3741£18,8851. We acknowledge with thanks grants, personal don21ions and legacies of £9,422. which with continuing high residential occupancy levels have led to this result. We have also been able lo spend £273,665 on repairs and renewals and provide £28,321 capital expenditure on our long-term improvement programme. From April 2024 we increased the fees for all privately funded residents by about 8 %. The residential fees funded by Norfolk County Council increased by 6Q/o. We sought a £125 per week lop up, or a relevant fee based on a personal budget, for nèw residents who were socially fundecs. We continue lo acknowledge God's continuing goodness In providing for all our residents. Donations During the year the charity has made donations lo other Charities amounting lo £5,915 Investment olic Surplus funds are presently held on short term deposits. Risk and uncertainties We maintain a risk register, which is reviewed each year by the Management Committee. The major financial drivers of 2 care home are lo maintain high occupancy195 /9+} and contain staffing costs lo aiound 75 % of the fee income. Regulatory risks are reduced by ensuring we have well-trailled, vigilant caring staff. olic Free resetves The Board Df Trustees have concluded that thè primary purpose for holding Free Reserve5 is lo see the company through short-lerm cash flow problems. This could be caused by poor trading conclilions, or unexpected expenditure. The Trustees consider that between two & three months expenditure Is an appropriate target figure, which based on 2025126 budgets amounts lo a Free Reserve in the range of £552,000 10 £828,000. Thus, the Trustees are comfortable with the current reserve level of £522,479. In coming lo this figure, the Trustèes have considered the fact that the company owns the unmortgaged freehold sile frorll which il operates. The Trustees will review this policy annually.
ECKLING GRANGE LIMITED IA COMPANY LIMITED BY GUARANTEE} REPORT OF THE TRUSTEES Icontinuedl FOR THE YEAR ENDED 31 MARCH 2025 Plans for future periods eralional lans Our focus is lo continuè to provide excellent Christian care and support for all our residents in a comfortable, sale and slimulaling environment. We seek lo maintain high occupancy levels. We will continue lo offer day care, parlicul2rly for local needs., and subject lo room availability we will offer short term respite carè. We will continue to develop our training programs and support setvices In line with the needs of our residents and the guidance of the regulators. We continue to invest in new technologies and are investigating new Systems for recording care aclivilies. Financial Plans The fees tor our privately funded resident5 are calculated on a basis allowing for accommodation li.e. holell costs and the cost ofcare, based on bgnded timings of care given per week. From 1 April 2025 we increased all our residential fees by an average of 8D/o, reflecting the increase in the national living wage. Residents whose care needs have increased over the previous year will experiènce a gre21er increase. Norfolk County Council incre25ed ils fees lo us by 50A, and we continue to seek a top up or a relevant fee based on the resident's personal budget. Our bungalow rents have been increased slightly, which leaves them competitive compared lo local sheltered accommod21ion rental levels. We have established budgets at slightly beller than break even over the next 2 years. We will continue lo monitor our financial results monthly. Going Concern,. All residents have contracts for as long a5 we can look after them in residential care, which is generally for life or can remain living independently in a bungalow We have a significant waiting list for bungalows and cannot satisfy the demand from prospective residents for care. Responsibilities of the trustees The Iruslees are responsible for preparing the Annual report and the financial statements in accordance with applicable law and regulations. Company law requires the Iruslees to prepaie financial slalements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. Under company law the trustees must not approve the financial slalement8 unless they are satisfied that they give a true and fair view of the slate of affairs of the charity and of the incoming resources and application Df resources, Including the income and expenditure, of the charity for that period. In preparing these financial 51atemenls, the Iruslees are required lo.. select suitable accounting policies and then apply them consistently., make judgements and accounting eslim21es that are reasonable and prudent., slate whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the lin2ncial statements on the going concern basis unless il is Inappropriate lo presume that the charity will continue in business. The Iruslees are responsible for keeping adequate accounting records that are sufficient lo show and explain the charity's transactions and disclosè with reasonable accuracy at any lime the financial position of the charity and enable them lo ènsure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safèguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
ECKLING GRANGE LIMITED (A COMPANY LIMITED BY GUARANTEEI REPORT OF THE TRUSTEES Icontinued FOR THE YEAR ENDED 31 MARCH 2025 Auditor MA Partners Audit LLP were appointed as the charity's auditors during the year and have expressed their willingness lo continue in that capacity. Each of the persons who are Irusleès al the time when this Report of the Trustees is approved has confirmed that.. so far 25 that Iruslee is aware, there is no relevant audit information of which the company's auditor is unaware., and that trustee has taken all the steps that ought to have been taken as E Iruslee in order lo be aware of any information needed by the company's auditor in Connection with preparing its report and to establish that the company's auditor Is aware of that information. Basis of preparation The Iruslees confirm that the Annual Report and financial statements of the company comply with the current slatulory requirements, the requirements of the company's governing document and the provisions of the Slalemenl of Recommended Praclico ISORPI, applicable lo charities preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 Islrategic Report and Direclorfs Report) Regulations 2013 is not required. Approved by the Management Committee on 24 October 2025 and signed on ils behalf by.. Graham Pickhaver Trustee
ECKLING GRANGE LIMITED IA COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO MEMBERS OF ECKLING GRANGE LIMITED FOR THE YEAR ENDED 31 MARCH 2025 Opinion We have audited the financial statements of Eckling Grange Limited Ilhe 'charilable company'l for the year ended 31 March 2025 sel out on pages 14 10 24. The financial rèporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and RepubliG of Ireland, (United Kingdom Generally Accepted Accounting Praclicel. In our opinion, the financial slalements. give a true 2nd fair view ol the slate of the charitable company's affairs as at 31 March 2025 and of ils incoming iesources and application of resources, including ils Income and expenditure lor the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accord2nce with the requirements of the Companies Act 2006. Basi5 for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our re5pon5ibililie5 under those stand2rd5 are further described in the Auditor's responsibilitie5 for the audit of the financial statements section ol our report. We are independent of the charitable company in accordance with the ethical requirements relevant lo our audit of the financial stslemenls in the UK, including the FRC'S Ethical Standard and we have fultilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions related to going Concern In auditing the financial stglements, we have concluded that the Truslee5' Use of the going concern basis of accounting in the preparation of the financ12151alemenls Is appropriate. Based on the work we have performed, we have not idenlifjecl any material uncertainlie5 relating to events or conditions that. Individually or collectively. may cast significant doubl on the ¢harilable company's ability lo continue as a going concern lor a period of al least twelve months from when the financial slalemen15 are aulhorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. 10
ECKLING GRANGE LIMITED {A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO MEMBERS OF ECKLING GRANGE LIMITED FOR THE YEAR ENDED 31 MARCH 2025 other information The other information comprises the information included in the Annual Report other than the financial statements and our Auditors. Report Ihereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other informatioll and, except lo the exlenl otherwise èxplicitly slated in our report, we do not express any form of assurance conclusion Ihereon. Our responsibility is lo read the other information and, in doing so, Consider whether the other information is materially inconsislenl with the financial statements or Dur knowledge obtained in the course of the audit, or otherwise appears lo be materially misslaled. If we identify such material inconsistencies or apparènt material misslalemenls. we are required lo determine whether this gives rise lo a material misslatemènl in the financial slalemenls themselves. If, basèd on the work we have performed, we conclude that there is a material misslalemenl of this other information, we are required to report that fact. We have nothing to report in thi5 regard. Opinions on other matters prescribed by the Companie5 Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Trustees, Report, for the financial year for which the financial statements are prepared is consislenl with the financial statements.. and the Trustees, Report, which is included in the Report of the Trustees, has been prepared in accordance with 2pplicable legal requirements. Matters on which we ar8 required to report by exception In the light of the knowledge and Undelanding of the Charitable Company and ils environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, Report. We have nothing lo report in respect of the following matters in rel81ion lo which the Companies Act 2006 requires us lo report lo you If, In Dur opinion., adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us", or the financial ststemenls are not in agreement with the accounting records and returns.. or certain disclosures of Directors, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit", or the Trustee5 were not entitled lo prepare the financial statements in accordance with the small cDrnpallie5' regime and lake advantage of the small companies, exemptions in preparing the directors, report and from the requirement lo prepare a strategic report
ECKLING GRANGE LIMITED IA COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO MEMBERS OF ECKLING GFIANGE LIMITED FOR THE YEAR ENDED 31 MARCH 2025 Responslbilitles of Trustees As explained more fully in the Trustees, responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial slalemenls and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determines is necessary lo enable the preparation of financial slalements that are free from material misslalement, whether due lo fraud or error. In preparing the financial slalemenls, the Trusteès are responsible for assessing the Charitable Company'5 ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of ac¢ounling unless the Trustees either intend lo liquidate the Charitable Company or lo cease operations, 01 have no realistic alternative bul lo do so. Auditor's responsibilities for the audit of the financial statements Our objectives are lo obtain reasonable assurance about whether the financial slalements as a whole are free from material misslalemenl, whether due lo fraud or error, and 10 Issue an auditor's report that Includes our opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will alway5 delecl a material misstalemenl when il exists. Misstalemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions Df users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined 2bove, lo delecl material misslalemenls in respect of irregularities, including fraud The exlenl lo which our procedures are capable of delecling irregularilie5, including fraud is detailed below.. The obieclives of our audit in respect of fraud, are., to identify and assess the risks of material misstatement of the financial statements due lo fraud, lo oht21n sufticienl appropriate audit evidence regarding the assessed risks of m21erial misslalemenl due lo fraud, through designing and implementing appropriate responses to those assessed risks," and lo respond appropriately lo instances of fraud or Suspected fraud Identified during the audit. However, the primary responsibility for the prevention 2nd detection of fraud rests with both management and those charged with governance of the company. Our approach was as follows.. We obtained an understanding of the legal and regulatory requirements applicable lo the Charitable Company and considered that the most significant are the Accounting and Reporting by Charities. Statement of Recommended Practice applicable to ch2rities preparing their accounts ill accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 ICh8rilies SORP IFRS 10211. the Companies Act 2006, UK financial reporting standards as issued by the Financial Reporting Council, and UK laxalion legislation. We obtained an understanding of how the company complies with these requirements by discussions with management and those charged with governance. We assessed the risk of material mi5Stalemenl of the financial slalemenls. including the risk of material misslalemenl due to fraud and how il might occur, by holding discussions with management and those charged with governance. We inquired of man2gement and those charged with governance as lo any known instances ot non-compliance or suspected non-compliance with laws and regulations. 12
ECKLING GRANGE LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO MEMBERS OF ECKLING GRANGE LIMITED FOR THE YEAR ENDED 31 MARCH 2025 Based on this understanding, we designed specific appropriate audit procedures lo identify instances of non-compliance with law5 and regulations. This included making enquiries of m2nagemenl and those charged with governance and obtaining additional corroborativè evidence as required. Because of the inherent limitations of an audit, there is 8 risk that we will not delecl all irregularities, including those leading lo a material misslalement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and IransacliDns reflected in the financial statements, as we will be less likely lo become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional conceBlmelll, forgery, collusion, omission or misrepresenlalion. A further description of our responsibilities for the audit of the financial slalements is located al the Financial Reporting Council's l FRC's'l web511e al." https.'1AW.frc.org.ukJaudilorsrespoNSIb1Il1Ies. This description forms parl of our auditor's report. Use of our report This report is made solèly lo the Charitable Company's members, as a body. in accordance with Chapter 3 of Part 16 of the Companie5 Act 2006. Our audit work ha5 been undertaken 50 th21 we might slate lo the charitable corllpany's members those mallers we are required lo s121e lo them in an auditor's report and for no other purpose. To the fullest exlenl perrllilled by law, we do not accept or assume responsibility lo anyone other than the charitable company and ils members, as a body. for our audit work, for this report, or for the opinions we have formed. Alice Lynch Bsc FCA DChA Alice Lynch (Senior statutory auditor) For and on behalf of MA Partners Audit LLP Chartered Accountants & Statutory Auditors 7 The Close NopNich Norfolk NR14DJ Dale." 24 October 2025 13
ECKLING GRANGE LIMITED IA COMPANY LIMITED BY GUARANTEEI STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Total funds 2025 Total funds 2024 Notes Income Income from generated funds.. Volijntary inGome.' Legacies. donations and grants AGlivilies for generating funds.. Interest Received Income from charitable activities: Accommodation and care fees 9.422 9.422 13,834 16.300 16.300 11,718 3,244,326 3,244,326 3,004.467 Total Income 3,270,048 3,270,048 3.030,019 Expenditure Charitable activities 3,195,674 3,195.674 3,011,134 Total expenditure 3,195,674 3,195,674 3,011,134 Net loutgoingllincorne before transfers before other recognised gains and transfer5 74,374 74,374 18,885 Reconciliation of funds Total funds brought forward 1,774,446 1,774.446 1,755,561 Total funds carried forward 1.848,820 1,848.820 1,774,446 The Slalement of Financial Activities includes all gains and losses in the year. All income and expenditure derive from continuing aclivilies. The notes on pagès 17 10 24 form parl of these financial sialements 14
ECKLING GRANGE LIMITED IA COMPANY LIMITED BY GUARANTEEI BALANCE SHEET AS AT 31 MARCH 2025 REGISTERED NUMBER 00853423 2025 2024 Notes Fixed assets Tangible assets 1,326,341 1,363,072 Current assets Stock Short term deposits Debtor5 Cash al bank and in hand 2,000 518,065 86,068 290,421 2,450 462,183 94,208 203,138 896,554 761.979 Current liabilities Creditors.. amounts falling due within one year 10 1374,0751 1350,6051 Net current assets 522.479 411,374 Net assets 1,848.820 1,774,446 Unrestricted funds General funds 11 1,848,820 1,774,446 Restricted funds Total funds 1,848.820 1,774,446 The company's financial slalements have been prepared in accordance with the provisions applicable lo companies subje¢l to the small comp8nies' regime The financial slalements were approved and aulhorised for issue by the management committee and were signed on ils behalf on 24 October 2025. (I (V. Philip Goddard Truste Richard Pennington Trustee The notes on pages 17 10 24 form part of these financial statements 15
ECKLING GRANGE LIMITED IA COMPANY LIMITED BY GUARANTEEI STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 REGISTERED NUMBER 00853423 2025 2024 Cash flows from operating activities Surplus for the financial year Adjuslmènls for., Depreciation IlncreasèllDecrease in stocks IlncreasèllDecrease in IrBde 2nd other debtors IncreasellDecreasel in trade and other creditors 74,374 18,885 65,052 450 8.140 23,470 63,125 650 140,8001 10,688 Cash from operations Cash flows from investing activities Purchase5 of tBngible fixed assets 171,486 52,548 128,3211 131,8721 Change in cash and cash equivalent5 in the year 143,165 20,676 Cash and cash equivalents al beginning of year 665.321 644,645 Cash and cash equivalents at end of year 808,486 665,321 The notes on pages 17 to 24 form part of these financial statements 16
ECKLING GRANGE LIMITED {A COMPANY LIMITED BY GUARANTEEI NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies The principal accounting policies are summarised below. The accotjnting policies have been applied consislenlly throughout the year and in the preceding year. lal Basis of accounting The financial slalemenls have been prepared in accordance with Accounting 2nd Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20151 Icharities SORP IFRS 10211. the Financial Reporting Stsndard applicable In the UK and Republic of Ireland IFRS 1021 and the Compgnies Act 2006. Eckling Grange Limited meets the definition of a public benefit enlily under FRS 102. Assets and liabilitiès are initially recognised al historical cost or transaction value unless otherwise slated in the rèlevant accounting policy. Fund accounting Unreslricled funds are available for use at the discretion of the Iruslees in furtherance of the general objectivès of the charity. Restricted funds are subjected lo reslriclions on their expenditure imposed by the donor or through the terms of an appeal. Icl Incorne All income is included in the Slalemenl of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable ac¢uraGy. The following specific policies are applied lo particular categories of income.. Voluntary income is received by way of grants, donations and gifts and is included in full in the Slalemenl of Financial Activities when receivable. Grants, where enlillement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled lo a grant. Donated services and facilitiès are included at the value lo the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts. Investment income is included when receivable. Income from charitsble trading activity is accounted for when earned. Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by ils performance. 17
ECKLING GRANGE LIMITED IA COMPANY LIMITED BY GUARANTEEI NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Idl Expenditure Expenditure is recognised on an accruals basis as a liability is Incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure lo which it relates. Charitable expenditure comprises those c051s incurred by the charity in the delivery of ils activities and service5 for ils beneficiaries. 11 includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary lo support them. Governance costs include those costs associated with meeting the conslilutional and statutory requirements of the charity and include the audit fees and c051s linked lo the strategic m2nagernenl of the charity. All costs are allocated between the expenditure categories of the Statement of Financi21 Activities on a basis designed lo reflect the use of the resource. Costs relating 10 2 particular activity are allocated directly, others are apportioned on an appropriate basis e.g. floor areas, per capila or eslimaled usage a5 sel out In Note 3. lel Fixed assets Fixed assets are slated at Cost less accumulated depreciation. Depreciation is piovided al rates calculated to write off the cost of each asset over its expected useful life on a straight line basis. as set out below". Freehold property Motor Vehicles Furniture & equipment 20/0 per annurn 20,/0 per annum 12.5D/D per annum Operating Leases Rentals payable under operating leasès are Charged lo the Statement of Financial Activities as incurred over the term of the lease. Igl Current Asset Investments Monies held In short term deposit accounts, with a maximum term of 1 year, are presented as Current asset investments in the balance sheet. Ihl Pension costs Contributions are made to individual personal pension plans which are defined contribution schemes and are charged lo the Slalemenl Df Financial Activities in the year in which they become payable. lil Stock Stock is valued al the lower of cost and nel realisable value. Cost is determined on a first in first out basis. Nel realisable value represents eslimaled selling price less cost5 to sell. Provision is made for slow-moving. obsolete or damaged stock where nel reali52ble value is less than cost. 18
ECKLING GRANGE LIMITED {A COMPANY LIMITED BY GUARANTEE) NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 til Financial Instruments The charitable company only has financial assets and financial liabilities of a kind that qualify a5 basic financial inslrumenls. Basic financial instruments are initially recognised al transaction value and subsequently measured at their selllemenl value. Legacies and donations Unrestricted 2025 total 2024 lolal Donations Small donations 9,422 9.422 13,834 Legacies Grants 9.422 9.422 13.834
ECKLING GRANGE LIMITED IA COMPANY LIMITED BY GUARANTEE) NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Total resources expended 2025 Total 2024 Total Costs directly allocated to activities Staff & agency costs Provisions Laundry & cleaning Repairs lo property Gardening Audit fees Direct Direct Direct Direct Direct Direct 2,204,383 179.786 75,532 273,665 19,458 2,204,383 2,083,577 179,786 199,367 75,532 64,131 273.665 210,693 19.458 17,076 7,320 7.320 7,320 Support costs allocated to activities Premises General office & finance staff Communications Consultancy Subscriptions & regislralions Depreciation Bank charges Sundries Usage Stsff lime Usage Usage Usage Usage Actual Usage 130,260 65,051 75,841 38,761 15,480 14,707 65.052 727 29,651 130.260 140,892 38,761 15,480 14,707 65,052 727 29,651 143,808 123,570 38.754 7,380 16,285 63,125 879 35,169 Total resources expended 3 112513 3195674 3011 134 20
ECKLING GRANGE LIMITED IA COMPANY LIMITED BY GUARANTEEI NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Net income for the year This is sialed after charging.. 2025 2024 Depreciation Auditor's rernuneralion Operating lease payments 65,052 7,320 17,240 63,125 7,320 16,166 Staff costs and numbers Slatt costs were as follows.. 2025 2024 Salaries and wages Social security costs Pènsion costs 2,124,477 2,002,582 163,373 148,073 57,425 56,492 2,345,275 2,207,147 The charity considers ils key management personnel to comprise the managers and Heads of care team. The total employment benefits including employers pension contributions of the key management pèrsonnel were £307,74312024. £286,972) No employee received emoluments of more than £60,000. The average number of employee5 during the year was as follows.. 2025 Number 2024 Number General manager Residential home Administration and support 104 104 108 108 The charity contributes lo individual personal pension plans on behalf of the employees. The pension charge represents contributions payable by the charity and amounted lo £57,42512024 £56,4921. Contributions amounting to £nil12024 - £nill were payable lo plans and are included in creditors. 21
ECKLING GRANGE LIMITED (A COMPANY LIMITED BY GUARANTEEI NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Trustee remuneration & related party transaetlons No members of the Man2gemenl Committee received any remuneration or reimbursement of expenses during the year. During the year no Iruslee had a close relative in the residential home. Taxation The company is a charity within the meaning of Para 1 Schedule 6 Finance Act 2010. Accordingly, the company is potentially exempl from laxalion in respect of incorlle or capitsl gains within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gain5 Act 1992, to the exlenl that such Income or gains are applied exclusively lo charitable purpose5. No lax charge arose in the period. Tangible fixed a55ets Freehold property Motor Vehicles Furniture & equipment Total Cost Al 1 April 2024 Additions 2,116,192 24,601 48,772 300,177 3,720 2,465,141 28,321 At 31 March 2025 2,140.793 48,772 303,896 2,493.461 Depreciation Al 1 April 2024 Charge for the year 829,652 42,583 39,024 9,748 233.393 12.720 1,102,069 65,052 At 31 March 2025 872,235 48,772 246.113 1,167,120 Net book value Al 31 March 2025 1.268,558 57,783 1,326,341 Al 31 March 2024 1.286,540 9,748 66,784 1,363,072 The commercial credit card facility of £2.000 Is secured by legal charges over the freehold properly al Eckling Grange, Norwich Road, Dereham, Norfolk. 22
ECKLING GRANGE LIMITED (A COMPANY LIMITED BY GUARANTEEI NOTE5 FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Debtors 2025 2024 Trade debtors Prepayrnenls Accrued income 57,585 26.638 1.845 65,451 26,802 1,955 86.068 94,208 10 reditors.. amounts falling due within one year 2025 2024 Trade creditors Taxation and social security Other creditors Accruals Deferred income 53,509 33,240 4,478 127.726 155,122 55,502 31,094 4,224 109,921 149,864 374,075 350,605 The deferred incorne relates lo income due for next year. All the income deferred la51 year was released this year and a new provision made al the end of the year. 11 Movements in funds Unrestricted general funds 2025 2024 At 1 April 2024 1,774,446 1,755,561 Income lincluding gains) 3,270.048 3,030,019 Expenditure 13.195,6741 13,011,134) At 31 March 2025 1,848.820 1.774,446 23
ECKLING GRANGE LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12 Operating lease commitments The future minimum lease payments under non-cancellable operating leases are as follows. 2025 2024 Not later than one year 18,967 17,000 Later than one yeEr and not later than five years 11,844 24.234 Due later than five year5 Total 30.811 41,234 13 Analysis of net assets between Unrestricted funds 2025 2024 Fixed Assets 1,326,341 1,363,072 Current Assets 896.554 761,979 Current Liabilities 1374,0751 1350,6051 Total 1,848,820 1,774,446 14 Related party transactions There were no relatèd party transactions in the current or prior year. 24