Charfty roglstmtlon number 262624
Company reglstratlon number 0900604 IEngland and Wales)
ALLANDALE CARE GROUP LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

ALLANDALE CARE GROUP LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Board Of Trustees
Prof. M Riley (Chairman)
Mr R Hughes (Vice Chaimian)
Mr K Morris
Mr E Smethurst
Mr C Howell
DrA CcK)per
Secretary
Mr C Warren
(Appointed 27 September 20211
Chief executive officer
Mr C Warren
(Appointed 14 September 20211
Charty number
252624
Company numbgr
0900504
Houslng Corporntlon number H0357
Reglstered offlce
The Croft
94 I￿Y Road
Heswall
Wrral
CH616XG
Website
allandalecaregroup.com
Audltor
Lonsdale & Marsh
509-510 Cotton Exchange
Bixielh Street
Liverpool
L3 9LQ
Banke
Lloyds Bank
137 Telegraph Road
Heswall
rral
CH60 OAN

ALLANDALE CARE GROUP LIMITED
CONTENTS
Page
Tru8tee8 report
Independent auditorfs rep)rt
8-10
Statement of finanaal activities
11
Balance sheet
12
Stslement of cash flows
13
Notes to the financial statements
14-23

ALLANDALE CARE GROUP LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2022
The Board ofTrustees present their report and finanaal statements for the year ended 30 September 2022.
The financial statements have been prepared in accordance wth the accounting policies set out in note 1 to the
financial 5talernenls and comply w(th the Charity's Igoveming doojrnentl, the Companies Act 2006 and
"Accounting and Reporting by Charities.. Statement of Recommended Practi￿ applicable lo charities preparing
their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland
IFRS 1021" leffective 1 January 20191.
Objectives and perfomiance
The Society provides housing for Ihg gldgdy. During most of the ygar in qugslion the Soaety provided twenty-six
units of accommodation.
gsldgntlal
he Croft
10
Rgsldgntlal
Heathermount
16
The occupation rale has been 98%.
Covid 19
The Coronavirus pandemic, and its variants, continued to have an impact the industry. The guidance has
stayed constant and the safeguarding of vulnerable adults in care homes has been taken more seriously than
ever beft)re. Covid 19 remains present and sts'll effects the residents and stsff alike, but we have leamed to live
with il now and therefore the effed is minimum.
The continuous roll out of booster vaccinations has been successfully adhered to by the resident5 and staff alike.
VNhilst not compulsory, the uptake on the booster vaccination program in Seplernber 2022 frorn residents, and
staff alike wa5 1 OOOA. We at Allandale Care Group, are very proud lo say that as a result of this committed.
unselfish and trustful act the staff have saved lives. At the lime of writing this report the 51h booster vaccination
program has been announced and we anticipate the same number of results a8 above.
The Infection Control Procedures set by the General Care Manager- Joanne Evans with the Home Managers
has been exemplary and commended by both Infe￿lOn and Prevention Control and CQC.
The challenges that have emerged this last 24 months are far from over bul we continue to be inspired by the
collective efforts of everyone in the care industry as we weather this storm together. The road ahead is not as
treacherous as it once was but we do not lake il for granted and continue lo improve our already high standards .
We have a history of oulslanding resilience and while this may be one of our biggest tests yet, as this report
outlines, the futu￿ is full of opportunity and hope.
The Croft
The Homes occupancy has been oulslanding. The diversity of ¢lienlele we can help has inc¥eased and more and
more we are being sought as the number one 'homely" residential home in the Wrral. That is an accolade that
we are very proud lo have bul one that brings its own pressures. We continue to strive to make a drfferenl lo
every single resident that graces our care.
Heatherniount
Much like its sister Home, Healhemiount is going from strength lo strength. The 0￿Upan￿ ha$ been exemplary
and the way in which the Home has been transformed lo be able to take more complex residents has been no
short of impressive. The management at the Home was changed and therefore the improvements are palpable.

ALLANDALE CARE GROUP LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
General
The high standards of care continue to be cascaded from the Chief Executive Officer to his entire team. The
Homes present well with a very cosy and homely feel to them. The organisation continues lo receive praise from
the local community for keeping the Homes in such a good slate and with a sympathetic yel refreshing look.
Both homes have benefrtted from an extensive redecoration program in the last 12 months and more is lo
ntinue in the coming years. We want lo wntinueto be the leading home from home Group in the Wrral.
Financial
The retum of public confidence on residentiavnursing homes enabled both Homes lo remain largely fijlly
occupied throughout this financ4al year. This is unprecedente(J in the industry and an achievement that we are
extremely prouij of.
We have been evolving and at limes reinventing ourselves lo attract more prospective residents. We have also
been able lo modify our structure of thinking and are now able to lake in more complex needs residents which in
tums allows the Group lo continue to grow and become streamline(l and attractive lo all registered categories of
care we can provide.
As a result of the increase in ¢xcupaney levels our revenue has increased lo the levels we can now be happy
with and the surplus made this year speaks for itself and is more in line with what is expecte(J from a small care
home operator.
The Executive Committee takes the view that the Group remains a going concern and will continue lo provide a
high-qualty and much needed serwce to the community. It does however recognise that we cannot rest on these
impressve results and further work is undewmy lo make even more of a drfferenl on the ServI￿S we provide.
Regulatory and other bodles
Tho Car9 Qualty Comml$slon [CQC] in the last inspertions rated the Houses as 'Good'. The Group has been
congratulated on its Infection Control Procedures and adrnitted lo various pilot schemes. The Group remains
delemiined to provide the highest quality of Servi￿ and lakes pride in aiming at'oulslanding" rating with 'CQC'.
The Charity Comrnission and Companie5 Register
The Society continues it5 registrab'ons with both bodies and submits its accounts and replies lo their annual
requests for infomiation prompty.
Wlrral Borough Councll. We continue our conlr8Ctual relationship with the Local Authority and thereby submit
to ils audit and monitoring syslerns. gain good marks and admission to various pilot schemes. We have of
late dedI￿ted 1 bed in each Home lo WBC lo assist wth the Hospital pressures as well as havin9 other beds
that have been made available wth a top up from the family lo meet the Homes, fees.
Rgsorvgs poIIcy
11 is the policy of the Charity that unre5tricled fiJnd5 which have not been designated for a specific use should be
maintained at a level equivalent lo between three and Six month's expenditure. The Board of Trustees consider
that reserve5 at this level will ensure that, in the event of a significant drop in funding. they wll be able to
continue the Charity's current activities while consideration is given to ways in which addrftional funds may be
raised. This level of reseNes has been maintsined throughout the year.
Investment policy
The Society has chosen lo continue lo minimise its financial risks by pursuing a prudent and conservative
investment policy. Factors influencing the Sctiely include the continuing uncertainty of financial markets and the
need to have rgady a￿$$ lo funds, should the need to dgploy Ihgm in pursuing initialivgs arisg. For these
reasons, funds are held in bank deposit accounts.
Rlsks
The Board of Trustees have assessed the major risks to which the Charity is exposed, and are satisfie(I that
$yslems are in pla￿ lo mitigate exposure to the major risks.

ALLANDALE CARE GROUP LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
The Group has continued lo review its assessment of risks. For completeness, risks have been classified lo
include.. Governance and Management, operats.onal Risk, Financial Risk, EnvironmentsllExtemal Factors,
Compliance Risk ILaw and Regulalionl. All classifications have been, and continue to be addressed.. significant
activity has been undertaken towards the elimination, or al least, diminution of threats to the Society.
The greatest risks are.. Financial, Precautions Against Abuse and Matching our Responsibiif(ies. Finanaal risk is
seif-explanalory. our outgoings Iwhich include Ihg Living Wagg increases, pension contributions and higher ulilty
coslsl are prodigious which means our charges must more than meet our running costs.. this, on the face of it,
may rnake us uncompelilive, however, every single business wf(hin this industry will be subject lo the same
pressures and constraints.
11 is more difficult to take precautions against V8canae8 arising and losses a￿ incapable of p￿dICtion. The best
means of countering fin8naal problems are lo keep marketing the Homes, have 8 high standards of care,
mainlainlincrease our CQC rating and to retsin ample reserves for those times when that there will be natural
dips.
Meeting our responsibilities is more complex.. a decade ago we admitted residents who principally needed a little
help
ayoe dressing, washing, rerninding of medication limes. Now we are dealing with residents in an
advanced slate of frailty or suffering from the onset of dementia. This we are alert lo the more demanding
personvcentred needs and have adjusted our staffing needs, upskn.lled staff and training accordingly, induding
making appointments of highly qualified Managers and team members.
'Abuse', elsewhere in the industry, has created an *mosphere of suspiaon and of ever greater vigilance thich in
tum leads to increased demands upon us. CQC has introduced a morg intrusive regime of inspection, albeit
descaled at present due to Covid, as a reaction to scandals that have featured in the national press. The term
'abuse' has itself become so broadty inlerpreled and thus reportable, that our staff have become vulnerable.
Insurance companies
those that have not abandoned the industy altogether - usually exdude any claims
arising therefrom. We have however with our Broke￿9 assistance, secured better coverage and the exposure is
therefore minimised.
We need lo acknowledge that we are now in a highly demanding field of activity that.. irnposes unprecedented
responsibilities on our Trustees,. exposes our stsff to greater risk and obliges us to maintain higher levels of
supervision to reduce risk of abuse- of any magnitude- and makes it necessary for us lo seek to recruit higher
quality well trained and motivated stsff.
Infection Control has, once more, featured large this past year and we have met this risk by establishing stringent
Infection Conliol Models that have been much admired by the Infection and Prevention Control.
We acknovAedge these as significant challenges.

ALLANDALE CARE GROUP LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Structure* governance and management
The charitable company was incorporated on 10 Marth 1967 and is govemed by its Memorandum and Artides of
Association. The name of the charitsble cornpany was changed on 141h October 2015 to Alandale Care Group
Limited followng termination of ils membership of the Abbeyfield rnovement. The registered office, as from June
2005, remains The Croft, 94 Irby Road, Heswall, Wrral CH616XG.
Tho Board ofTrustg0s, who are also tho directors for the purpose of company law, and who served during the
year were:
Prof. M Riley (Chaimanl
Mr R Hughe$ {VIcg Chaimianl
Mr K Morris
Mr E Smethur81
Mr C Howell
Ms J Hennessey
Mrs L Pierce
DrA C¢x)per
Mr P R Crook
(Resigned 3 May 20221
(Resigned 9 Novernber 20211
IAppoinled 4 May 2022 and resigned 12 October 20221
Members of the Executive Committee are appointed under the company's Articles of Assoaalion 149 - 561 and
one third retires each year but 18 eligible for ￿appoIntment. Additional members may also be appointed.
Moreover the Executive Committee may al any time appoint replacement or addition81 members vtho serve until
the followng Annual General Meeting and are eligiblg for ele￿10￿￿18cti0n at that meeting.
Currently IApril 20231 the Executive Committ99 ￿mpriSeS..
Mrs. G Colvin.. Presdent
Professor M Riley.. Chairman
Mr R Hughes.. Vice Chaimian
Mr E Smethursl, Mr. K Morris, Mr C Howell, DrA Cooper
The Diredors retiring this year were.. Mr E Smethursl and Mr K morris.mr E Smethursl and Mr C Howell were
willing to be re-elected. They were both re•elected unanimously.
The Directors due lo retire at the forthcoming AGM are Professor M Riley and Mr R Hughes
Members appointed this year- Mr P Crook 41512022 (resigned 12110120221
Our Trustee Indemnity Insurance is provided by the Towergate Group.

ALLANDALE CARE GROUP LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Oryanisation
The current organis8tional structure Is 8$ follows..
Alandale
Care
Group
ALLANDALE CARE GROUP MANAGEMENT STRUCTURE 2022
CHIEF EXECUTIVE OFFICER
COMPANY SECRETARY
GENERAL MANAGER
{Nomlnated Person for CQCI
REGISTERED MANAGER
HEATHERMOUNT
REGISTERED MANAGER
THE CROFT
SENIOR
TEAM
HOUSEKEEPING
INTENANCE
CARE
HOUSEKEEPING

ALLANDALE CARE GROUP LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Professlonal advlsors
We instruct A Halsall & Co Solicitors for ad hcc property transactions. For survey, valuation and sale purposes
we consult Legal Owen, chartered surveyors. For employment law issues we consult with WorkNe$l, previously
known as Ellis Whitlam.
Stsff
Ms S Osborne was appointed a$ the dualty registered CQC manager for the Group in August 2022.
We have subscribed to numerous additional training events and continue to do so. Our responsi￿li11eS have
gready increased over the last few years Isee Regulatory and other bodies abovel and we shall need to assess
carefully how best we Can match those responsibilities.
Mr C Warren continues to be the Group's Chief Executor Officer and as Company Secretary from 14 September
2021 and 27 September 2021 respeclivety.
We owe our staff a considerable debt for their comrnitmenl, dedication and diligence.
Volunteers
We owe an equal debt to our vc4unleers both al Executive Committee and House level (Friends of
Heathermounll.
Webslte
Our website is https.'Ilallandalecaregroup.com
Stslemont of Trustees responslbllltles
The Board of Trustees, who are also the directors of Allandale Care Group Limited for the purpose of company
are responsible for preparing the Trustees Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Accounting
Prath"cel.
Compary Law requires the Board of Trustees to prepare financial stslements for each financial year which give a
true and fair view of the s18te of affairs of the Charity and of the incoming resources and application of resources,
including the income and expenditure, of the charitable company for that year.
In preparing these financial staternenls, the Board of Trustee$ are required to..
select suitable accounting policies and then apply them consistenty.,
observe the methods and principles in the Charities SORP.,
make judgements and eslimales that are leasr￿able and prudent.,
state whether applicable UK Accounting Standards havg been followed, subject lo any material departures
disdosed and explained in the financial stslements,. and
prepare the finanaal statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in operation.
The Board of Trustees are responsible for keeping adequate accounting records that disclose wth reasonable
accuracy at any lime the financial position of the Charity and enable them lo ensure that the finanaal statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and
hgnce for taking reasonable $1gps for the prgvgnlion and detection of fraud and other iThegularities.

ALLANDALE CARE GROUP LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Audltor
A resolution for. the re-appointment of Lonsdale and Marsh as auditors of the Charity will be proposed at the
Annual General Meeting.
Disc105ure of inforniation to auditor
Each of the Board of Trustees has confirmed that there is no infomiation of which they are aw8re which is
relevant to the audrt, kyjl of which the auditor is unaware. They have further confimied that they have tsken
appropriate steps lo identify suth relevant information and to establish that the auditor is aware of such
infonnation.
The Trustees report was approved by the Board of Board Of Trustees.
Prof. M Rlley (Chalmia
Dated.. 12 April 2023

ALLANDALE CARE GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OFALLANDALE CARE GROUP LIMITED
Opinion
We have audfted the financi81 statements of Allandale Care Group Limited (the 'Charity'l for the year ended 30
September 2022 which comprise the stslement of financi818ctivities, the balance sheet, the statement of cash flows
and the ni)tes lo the finanaal statements, including a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting
standards, including Financial Reporting Standard 102 The Financial Reporting Slandanl aPpI￿able in the UK and
Republic of Irplend (United lQngdom GenerallyAccepled Accounting Praclicel.
In our opinion, the financial statements..
give a true and fair view of the stale of the charitable company's affair5 a5 al 30 Septembèr 2022 and of its
incoming ￿sOurceS and 8PFlicalion of resource8, including ils income and eX[￿dIture, for the year then
ended.,
have been properly prepared in a￿r¢Jan￿ with United lfjngdom Generalty ￿cepted A¢￿￿ntIng Prath'¢e',
and
have prepared in accordance wth the reqU1￿MentS of the Companies Act 2006.
8agis for opinion
We conducted our audit in accordance wth Intemalional Standards on Auditing IUKI IISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Audilofs ￿spOnsIbl1rfieS for the audit of
the finanual statements section of our report. Vve are independent of the Charty in accordan￿ wth the ethical
requirements that are relevant to our audit of the financial statements in the UK, induding the FRC'S Ethical
standard, and we have fvlfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained 15 sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slalements, we have concluded that the Trustees use of the goin9 concern basis of
accounting in the preparation of the financial ststemenls is appropriate.
Based on the worf( we have performed, wo have not identified any material uncertainties relating to events or
ondilions that, individually or ￿llectiVely, may cast $ignifi¢anl doubt on the Charity's ability lo wntinue as a going
cOn￿M for a period of at least hvelve rnonlhs from when the financial statement5 are authorised for issue.
Our resF4)n5ibilities and the responsibilities of the Board of Trustees with respect lo going cOn￿M are described in
the relevant sections of this report.
Other infomiation
The other information comprises the information included in the annu81 report other than the financial slalements
and our auditor's report thereon. The Board of Trustees are responsible for the other information contained within
the annual report. Our opinion on the financial ststgments does not cover the olhgr information and, except lo thg
extent otherwise expliutly stated in our report, we do not express any form of assurance conclusion Ihereon. Our
responsbility is lo read the other infomiation and, in doing so, consider whether the other infomiation is materially
inconsistent with the finanaal statements or our knO￿edge obtained in the wurse of the audit, or otherwse appears
to be rnalerially mi5slated. If we identify such material inconsislenaes or apparent material misstatements, we are
required to determine whether this gives rise lo a material misslalement in the financial statements themselves. If.
based on the work we have performed. we conclude that there 15 a rnateri￿ misstatement of this other information.
we are required lo report that fact.
We have nothing lo report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the Trustees report for the financial year for which the financial statements are
prepared, which ineludes the directors, report prepared for the purposes of company18w, is consistent v¢ith the
financial statements", and
the directors. report included wthin the Trustees report has been prepared in accordance with applicable legal
requirements.

ALLANDALE CARE GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OFALLANDALE CARE GROUP LIMITED
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Charity 8nd r(s environment obtained in the course of the
audit. we have not identrfied material misstatements in the directors, report included wthin the Trustees report.
We have nothing to report in respect of the fdlowng matters in relation to which the Companies Act 2006 requires
us to report to you if, in our 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 stslements a￿ not in agreement with the accounting records and retum8', or
certain disdosures of tru$tee$' remuneration specified by law are n¢X made., or
we have not received all the information and explanab.ons we require for our audit., or
the Board of Trustees were not entitled to prepare the financial stslemenls in accordance with the small
companies regime and take advantsge of the small companies, exemptions in preparing the Trustees report
and from the requirement to prepare a strategic report.
Responslbllltles of Board of Trustees
As explained rnore fijlty in the statement of Trustees responsibilities, the Board of Trustees, who are a150 the
director5 of the Charity for the purpose of company law, are responsible for the preparation of the financial
stalernenls and for being satisfied that they give a true and fair view, and for such internal control as the Board of
Trustees detemiine is necessary lo enable the preparation of finanaal stslemenls that are free from material
misslalement, whether due to fraud or error. In preparing the financial slalements, the Board of Trustees are
responsible for assessing the Charity's ability to continue as a going concern, disclosing, as applicable. matters
related to going ￿ncern and using the going ¢oncem basis of a￿UntIng unless the Board of Trustees either intend
to liquidate the Charitsble company ¢y to cease operations, or have no reali$lic allernats've bul lo do so.
Audltorfs responslbllltlos for tho audlt of tho flnanclal statgments
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free frorn
material misslatemenl, whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee th81 an audit conducted in accordance
with ISAS IUKI will always detect a material misstatement when il exists. Misstslements can arise from fraud c
error and are considered material if, individually or in the ag9￿gate, they could reasonably be expected lo infiuence
the economic decisions of users taken on the basis of these finanaal statements.
The extent to whith our procedures are capable of detecting irregularities, including fraud. is detailed below.
We obtained an understsnding of the legal and regulatory frameworks that a￿ applicable lo the charity and
determined that the most significant are those that relate Care Quality Commission requirements. We also
considered those laws and regulations that have a direci impact on the financial statements suth as Charity SORP
including FRS 102 and Companies Act 2006.
Our approach lo idenlity'ng and assessing the risks of material misstatement in respect of iThegularities, induding
fraud and noTrcompliance wth laws and regulations, included the following..
the engagement partner ensured the engagement team collectivety had the appropriate competence,
capabilities and skills to identify or recognise non4omplianee wth applicable laws and regulations.,
discussions with senior management.,
identified laws and regulations were Communicated wlhin the audit team and remained alert lo instances of
non-compliance throughout the audrt.
We evaluated management's in￿ntiveS and opportunities for fraudulent manipulation of the finanoal stslements
linduding override of controls) and addressed the risk through tests'ng of journal entries lo identify unusual
transactions and assessed whether judgements and assumpts'ons made in delemiining the accounting estimates
were indicative of potential bias.

ALLANDALE CARE GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OFALLANDALE CARE GROUP LIMITED
In response to the risk of irregularities and nonacompliance with laws and regulations, we designed our audit
procedures which induded, but was not limited to..
di8CUS8ion8 Wth management about any known or 8U8pected instances of nonwcomtliance with laws and
regu18tions, and fraud.,
reviewing minutes of meetings of those charged wf(h govem8nce',
reviewing the financial statements d1sd0su￿S and agreeing lo undedying documentation-,
analytical review lo idenb'fy unusual Iransaclions.,
reviewing for any transactions undertaken wth related parbes suth as those thargg with govgrnancg andl
or trustees.,
checknng expenses are bona fide transactions of the charity,
Because of the inherent limitations of an audit, there 15 a risk that we syill not detect all iTregularities, including those
leading to a rnalerial misslalement in the financial statements or non-compliance with regulations. The risk is al80
greater regarding irregularities occurring due lo fraud rather than error, as fraud involves intentional CL￿cealMent.
forgery, collusion, omission or misrepresentstion.
A further description of our responsibilities is available on the Financi81 Reporting Council's webste at.. https'.11
www.frc.org.uklauditorsresponsibililies. This description fomis part of our audilorfs report.
Use of our rgport
Thi5 report 15 made soldy to the charita￿e company's membets, as a body, in aceordance vAlh Chapter 3 of Part 18
of the Companies Act 2006. Our audit work has been undertaken so that we might stsle to the charitable company's
members those matters we are required lo stste to them in an auditorfs ￿port and for no other purpose. To the
fullest extent pem)rtted by law, we do not accept or assume responsibility to anyone other than the charitable
company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we
have fomied.
Elaino Frances McElroy (Senior Statutory Audltor)
for and on behalf of Lonsdale & Marsh
12 April 2023
Chartered Accountants
Statutory Auditor
So￿510 Cotton Exchange
Bixteth Street
Liverpoc4
L3 9LQ
10-

ALLANDALE CARE GROUP LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOMEAND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Unrestricted Restricted
funds
funds
2022
2022
Totsl Unrestrieted Restricted
funds
funds
2021
2021
Total
2022
2021
Notes
me and end
wments fr
Donations and legacies
Charitable activities
Investments
Govemment supp)rt-
covitk19
nc
6,000
6,000
1,103.325
4,381
5,204
899.586
2.537
1,000
6,204
699,586
2,537
1,103,325
4,381
28,299
28,299
55,672
55,672
Total income
1,107,706
34,299
1.142.005
707,327
56,672
763,999
enditure on:
Charitable activities
975,011
34,299 1,009,310
985.212
56,147 1,041,359
Other
12
1,740
1,740
Total expenditure
976,751
34,299
1,011,050
985,212
56,147
1,041,359
Net incomellexpenditure) for
the yearl
Net movement In funds
130,955
130,955
(277,8851
525
1277,360)
Fund balances al 1 October
2021
1,351,525
525 1,352,050
1.629,410
1,629,410
Fund balances at 30
Septsmbor 2022
1,482,480
525 1,483,005 1.351,525
525 1,352,050
The ststemenl of financial a¢tivf(ies indudes all gains and l¢)sses recognised in the year.
All income and expenditure derive from continuing activitie&
The statement of financial activities also complies wth the requirements for an income and expendf(ure account
under the Companies Act 2006.
11

ALLANDALE CARE GROUP LIMITED
BALANCE SHEET
AS AT 30 SEPTEMBER 2022
2022
2021
Notes
Fixed assets
Tangible assets
14
1,047,055
1,030,310
Currgnt assets
Debtors
Cash at bank and in hand
15
7,333
711,189
22,215
570,791
718,522
593,006
Credltoys: amounts falllng due wlthln
one year
16
171,2601
156.3971
Net current asse18
847,262
536,609
Totsl assets le55 current liabilitie5
1.694,317
1,566,919
Credrtofs: arnounts falling duo after
more than one year
17
1211,3121
1214,8691
Net assets
1,483,005
1,352,050
Income funds
Restricted funds
Unrestricted funds-
eneral
General unrestricted funds
Revaluation reseNe
20
525
525
1,331,772
150,708
1,200,817
150,708
1,482,480
1,351,525
1,483,005
1,352,050
The financial ststernenls were approved by the Board Of Tru8tee$ on 12 April 2023
Prof. M Fl"ley (Chair
Trustee
an)
Mr E Smelhurst
Trustee
Company registration number 0900504
12-

ALLANDALE CARE GROUP LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
2022
2021
Notss
Cash flows from operatlng actlvltles
Cash generated fromllabsorfoed by)
operations
26
167,203
1300,4281
Investlng a¢tlvllles
Purchase of tangible fixed asse15
Investment income ieceived
(31,1861
4,381
112,3521
2,537
Net cash used in investing activities
126,8051
{9,8151
Net cash used in financing activities
Net 1ncreasel1decr￿seI in cash and cash
equivalents
140,398
1310,2431
Cash and ¢a$h equivalent$ at beginning of y9ar
570,791
881,034
Cash and cash equlvalents at end of year
711,189
570,791
13-

ALLANDALE CARE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Accounting policies
Charity infomiation
Ajlandale Care Group Limited is a private company limited by guarantee incortKsrated in England and Wales.
The registered office is The Croft, 94 Irby Road, Heswall, Wrral, CH616XG.
1.1 Accounting convention
These financial slalements have begn prgpared in accordancg Wth FRS 102 °The Finanaal Reporting
Standard applicable in the UK and Republic of Ireland. l°FRS 102.1, °Accounting and Reporting by Charities"
the Statement of Recommended Practice for charities applyng FRS 102, the Companies Act 20Q6 and UK
Generally Accepted Accounting Practi￿ a5 11 applies from 1 January 2015. The Charity is a Public Benefit
Enlily as defined by FRS 102.
The financial statements are prepared in sterfing, which is the fijnctional currency of the Charity. Monetary
amounts in these financial staternenls are rounded to the nearest £.
The finanaal statements have been prepared under the historical cost convention, modified to include the
revaluation of freehold properties and to include investment properties and certain finanrAal instruments al fair
value. The principal accounting policies adopted are set out below.
1.2 Going concem
Al the lime of approving the financial statement8, the Board of Trustees have a reasonable expectation that
the Ch8rity has adequate resources to continue in operational existence for the foreseeable future. Thus the
Board of Trustees continue lo adopt the going concem basis of accounting in preparing the financial
statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Board of Trustees in furtherance of their
aritsble objectives.
Restricted funds consist of grants, donations and legacies received and for which the donor has specified the
purposes lo which the fvnds musl be applied.
1.4 Income
Income is recognised when the Charity 1$ legally entrtled lo it after any perfomiance conditions have been
met, the amounts can be measured reliably, and it is probable that income wll be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified
of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in
relation to donations re￿iVed under GiftAd or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwse if the Charty has been notified of an impending distribution,
thg amount is known, and r9ceipl is expe￿0d. If Ihg amount is not known, Ihg legacy is trgated as a
contingent asset.
Cov1￿19 income Consists of govemment support for specific COVID-19 related costs, such as infection
control and rapid testing support. 11 has been accounted for as govemmenl grant income and is recogni5ed
when the eharty has entrtlement to the funds and any perfomance con(Jilions attached to the grants have
been met.
1.5 Expenditure
Expenditure is recognised once there 15 a legal or constructive obligation to make a pa￿ent to a third party, it
is probable that settlement will be required and the amount of the obligation can be measured ￿liably.
14-

ALLANDALE CARE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Accountlng pollcles
Icontlnuedl
Charitable activity costs relate lo seNces provided centrally and identified as wholly or mainly in support of
direct charitable expenditure, together with an appropriate proportion of management and office overheads.
Support costs are those functions that assist the work of the Charity but do not undertake charitable activities.
Support costs indude back office costs, finan￿, personnel and payroll. Govemance costs comprise all costs
involving the public accountability of the charity and its compliance wth regulation and good practice. These
costs indude costs relating to slalutory audit.
1.6 Tangible fixed assets
Tangit4e fixed assets are initially mgasurgd at cost and subsequgntly mgasurgd at cost or valuation, ngt of
depreciation and any impaimient losses.
Depreaation is recognised so as to write off the cost or valuation of assets less their resdual values over their
useful lives on the followng bases..
Freehold land and buildings
Fixtures and fittings
Motor vehide8
See below
15%On￿$t
250A on cost
Freehold land is not depreaated.
The gain or loss arising on the disposal of an asset is determined as the difference betsveen the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
It is the Charity's policy and practice lo maintsin properties to a high standard through a continuing
programme of refurt)ishment and maintenance. Consequently the lives of the prOpe￿0S and their resiéual
values are such that any depreaation charge would be immaterial.
A full yearfs depreciation is charged on fixed assets in the year of purchase bul no charge is rnade in the year
of disposal.
1.7 Impairment of fixed assets
Al each reporting end date, the Charity review$ the carying amounts of ils tsngible assets lo detemiin8
whether there is any indi￿tIon that those assets hove suffered an impaimienl loss. If any $uth indi¢olion
exists, the recoveratle amount of the asset is e$limaled in order lo determine the extent of the impaimienl
loss Irf any).
1.8 Cash and cash equivalents
Cash and cash equivalents indude cash in hand, deposits held at call wth banks, other short-lerm liquid
investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown
¥wthin borrowings in ￿rrent liabilities.
1.9 Flnanclal Instruments
The Charity has elected to appty the provisions of Section 11 'Basic Financial Instruments. and Section 12
'other Financial Instruments Issues, of FRS 102 to all of ils financial inslrurnenls.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the
contractual provisions of the inslrumenl.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or lo realise the asset and settle the liability simultaneously.
15-

ALLANDALE CARE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Accountlng pollcles
{Contlnuedl
8asl¢ flnanclal assets
Basic financial assets, ￿lch include debtors and cash and bank balances, are initially measured 01
transaction pri￿ induding transaction Costs and are subsequently carried at arnortised cost using the effective
interest method unle55 the arrangernenl conslilules a financing transaction, *￿ere the transadion is
measured at the present value of the future receipts discounted al a market rale of interest. Financial as5et5
dassified as receivable wfthin one year are not 8mortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless
the arrangement conslilules a financing transaction, where the debt instrument is measured al the present
value of the future payments dis¢ounled at a market rate of interest. Financial liabilities classified as payablg
ithin one year are not amortised.
Debt instruments are subsequently carried al amortised cost, using the effective interest rale method.
Trade cre(Jilor8 are obligations lo pay for good8 or semces that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due wlhin one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially al
transadion price and subsequenuy measured al amortised ￿$t using the effe￿1ve interest method.
Dele￿gn1￿On of flnanclal Ilabililles
Financial liabilities are derecognised %then the Charity's contractual obligations expire ¢y are discharged or
cancelled.
1.10 Employeg beneflts
If material the eosl of any unused holiday entitlement 18 recognised in the period in which the employee's
services are received.
If relevant temiination benefrts are recognised immediately as an expense when the Charty is demonstrably
committed to tenninalg the gmployment of an employee or lo provide temiinats'on bgnefits.
1.11 Retlrement bgnefflts
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.12 So¢lal houslng grants
Some of the Charity's housin9 schemes are fInan￿d partly by Social Housing or other capital grants. Section
24 of FRS 102 'Govemment grants. permits either the performance model ￿ the accrual model lo recognise
govemmenl grants. As required by the Housing SORP IFRS1021, housing properties accounted al valuation
musl recognise govemmenl grants using the perf0rnan￿ model and those accounted for al cost musl
recognise govemment grants using the accnjal model.
Donatlons and legacles
Restricted Unrestricted Restricted
fvnds
funds
funds
general
2021
Total
2022
2021
2021
Donations and gifts
6,000
5,204
1,000
6,204
16-

ALLANDALE CARE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Charitable activities
Charltable Charitsble
Income
Income
2022
2021
Sales wthin charitable activities
Less.. deferred income
1,099,768
3,557
696,029
3,557
1,103,325
899,586
Investments
Unrestrlcted Unrestricted
funds
nds
general
general
2022
2021
Interest receivable
4,381
2,537
Governrnent 5UPPOrt- COVID-19
Restricted
funds
Restricted
funds
2022
2021
LocalAuthority Suppcrft
28,299
55,672
17-

ALLANDALE CARE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Charitable activities
Charitablo Charitab19
Expenditure Expenditure
2022
2021
staff costs
Depreciation and impairment
Charitable expenditure
607,595
12,700
196,057
645,072
12,114
186,057
816.352
843,243
Share of support costs (see note 71
Share of governance costs (see note 71
182,998
9,960
191,976
6,140
1,009,310 1,041,359
Analysls by fvnd
Unreslrided funds- general
Restricted funds
975,011
34,299
985,212
56,147
1,009,310 1,041,359
Support costs
Support Govgmanco
osts
costs
2022
Support Governance
costs
2021
Staff costs
Legal & professional fees
Health & safety
consultancy
Payroll preparation
Auto enrolment fees
Consultancy fees
Recruf(ment fees
169,916
5,027
169,916
5,027
147,153
6,960
147,153
6,960
2,901
3,832
1,322
2,901
3,832
1,322
2,880
3,388
1,318
20,377
9,900
2,880
3,388
1,318
20,377
9,900
Audit fees
Accountancy
8.400
1,560
8,400
1,560
6,140
6,140
182,998
9.960
192,958
191,976
6,140
198,116
Analysed belNken
Charitsble activities
182,998
9.960
192,958
191,976
6,140
198,116
18-

ALLANDALE CARE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Net movement in funds
2022
2021
Nel movement in fund$ 1$ slated after chargin￿(creditingI
Dopreaation of owne(I tangible fixed asse1$
Loss on disposal of tangible fixed assets
12,700
1,740
12,114
Audito￿$ remuneration
Fees payable to the Charity's auditor and associates:
2022
2021
Audit of the Charity's annual accounts
8,400
6,140
Non4udit services
All other non-audit seryices
5,393
3,388
10 Boaryl Of Trustg9S
None of the Board of Trustees {or any persons connected with them} received any expenses or beneffts from
the Charity during the year. For details of remuneration see note 24.
11
EmployoOS
The average monlhty number of employees during the year was..
2022
Numbor
2021
Numbor
Care staff
Office staff
35
Total
41
40
Employment Costs
2022
2021
Vk&ges and Salaries
Social security costs
Other pension msts
690,329
47,602
39,580
752,598
47,079
44,835
777,511
792,225
The number of employees %those annual remuneration was more than £60,000
is as follows..
2022
Number
2021
Number
£60,000 to £70,000
19-

ALLANDALE CARE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
12 Other
Unrostrictod
funds
ggngral
2022
Total
2021
Net loss on disposal of tangible fixed assets
1,740
1,740
13 Taxation
The charitable company has charitable status and therefore is exempt from corporation tax on the income il
has re￿ived. The charitable company is not registered for VAT. Accordingly no VAT is charged to residents,
and expenditure in the income and expenditure account indudes the relevant VAT.
14 Tangible fixed assets
Freehold land Flxtur85 and Motor vohlclBS
and buildin95
rittinqs
Total
Cost
At 1 October 2021
Additions
Disposals
1,004,592
81,654
31,186
116,4851
4,500
1,090,746
31,186
116,4851
AI 30 September 2022
1,004,592
96,355
4,500
1,105,447
Depreclatlon and Impalrnient
At 1 October 2021
Depreciation charged in the year
Eliminated in respect of disposals
58,375
11,575
114,7451
2,062
1,125
60,437
12,700
114,7451
AI 30 Sgplgmbgr 2022
55,205
3,187
58,392
Carrylng amount
AI 30 Sgplgmbgr 2022
1,004,592
41,150
1,313
1,047,055
AI 30 September 2021
1,004,593
23,279
2,438
1,030,310
The Charity ha$ tsken advantage of deemed cost transitional relief. See accounting policy note 1.12
further details.
-20-

ALLANDALE CARE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
15 Debtors
2022
2021
Amounts falling dua wlthln on9 ygar:
Trade debtor$
Prepayments and accrued income
3,316
4,017
11,746
10,469
7,333
22,215
16 Creditorn: amounts falling due within one year
2022
2021
Notss
other tsxation and social security
Govemment grants
Trade (Yeditors
other creditors
Accruals and ijeferred income
17,158
3,557
22,563
525
27,457
18
3,557
30,867
374
21,599
71,260
56,397
17 Creditors- amounts falling due after more than one year
2022
2021
Notes
Govemment grants
18
211,312
214,869
18 Govemment grants
Deferred income is included in the financial statements as follows-.
2022
2021
Deferred income is included wthin..
Current liabilities
Non-currenl liabilities
3,557
211,312
3,557
214,869
214,869
218,426
Movements in the year..
Deferred income 811 October 2021
Released from previous periods
218,426
13,5571
221,983
13,5571
Deferred income a130 September 2022
214,869
218,426
21

ALLANDALE CARE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
19 Retirement benefit schemes
Dofinod contribution schemes
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the Charity in an independently adrninislered fund.
The charge to profrt or loss in respect of defined contribution Schemes was £39,580 {2021- £44.8351.
20 Restricted funds
The income funds of the charity indude restricted funds comprising the following unexpended balances of
donations and grants held on trust for sperAfic purposes..
Movement
In funds
Balance at
1 Q¢tober 2021
Balance at
JO Sept¢mb
2022
Don*ions
525
525
21 Analysis of net assets between funds
Unrestrfct9d Re$trfctgd
funds
funds
2022
2022
Total Unrestricted Restricted
funds
ftjnds
2021
2021
Total
2022
2021
Fund balances al 30
September 2022 are
represented by..
Tangible assets
Current assetsllliabilitiesl
Long tem liabilities
1,047,055
648,737
1211,3121
1,047,055 1,030,310
647,262
538,084
1211,312) 1214,8691
1,030,310
53e,609
1214,8691
525
525
1,482,480
525
1,483,005
1,351,525
525
1,352,050
22 Share capltal
The company is limited by guarantee and has no share capitsl.
23 Operating lease commitments
At the reporting end dale the Charity had outstsnding commitsments for fvture minimum lease p8ymenls under
non-¢an¢ellable operating leases, which fall due as fdlows..
2022
2021
thin one year
21,106
22,484
-22-

ALLANDALE CARE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Related party transactions
Romuneration of key rnanagornent poysonnol
The remuneration of key management personnel. who are also directorsthuslees, is a8 follow8.
2022
2021
Consuttancy fees
20,377
26 Cash go11grated from opgratlons
2022
2021
Surpluslldefi¢itl for the year
130,955
1277,3601
Adjustments for..
Investment income recognised in statement of financial activf(ies
Loss on disposal of tangible fixed assets
Depreaation and impairment of tangible fixed assets
14,3811
1,740
12,700
{2,5371
12,114
Movements in working capital..
Decreasellincreasel in debtors
Increaselldecreasel in creditors
(Deueasel in deferred In￿Me
14,882
14.863
13,5561
{8,8931
120,1951
(3,5571
Cash gongratgd fromllabsorbed byl opgratlons
167,203
1300,4281
26 Anatysls of changes In net funds
The Charity had no debt during the year.
-23-

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