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 Unde￿landing 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.'1A￿W.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