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2025-09-30-accounts

Draft Financial Statements at 07 April 2025 at 10:47:44 ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Board of Trustees present their report and financial statements for the year ended 30 September 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and performance

During the year the Group operated twenty-six units of accommodation across its two residential homes:

Residential Residential
The Croft
10		 Heathermount
16

The occupation rate was 97.6%.

Demand for placements remained strong throughout the year and the Group maintained exceptionally high occupancy levels averaging 97.6% across both homes. This performance reflects the strong reputation of the organisation within the local community and the high standards of care delivered by staff.

The Croft

The Croft continues to perform strongly, maintaining consistently high occupancy and strong engagement with residents, relatives and the wider community.

The Home supports a significant number of residents living with varying forms of dementia and increased frailty, reflecting broader demographic trends within residential care provision. In response, the organisation continues to invest in staff training and development to ensure that residents receive compassionate, dignified and person-centred care.

Feedback from residents and relatives continues to be extremely positive and the Home maintains a strong reputation locally for the quality of its care provision.

The dementia-friendly communal environment continues to support residents’ wellbeing, providing a safe and engaging space designed specifically for those living with cognitive impairment.

Heathermount

Located in the heart of the Wirral, Heathermount provides residents with convenient access to local amenities while maintaining a safe and supportive residential environment.

The Home continues to benefit from ongoing investment in the building fabric and internal environment, ensuring that it remains comfortable, safe and welcoming for residents and staff.

Heathermount continues to receive positive feedback from local authority monitoring visits, reflecting the - organisation’s commitment to regulatory compliance and high quality care.

General

The high standards of care expected by the Chief Executive Officer and the Board of Trustees continue to be embedded throughout the organisation. Both homes maintain excellent reputations within the Wirral and continue to receive positive feedback from residents and their families.

The organisation remains committed to continuous improvement and has continued to invest in modernising its operational infrastructure. This includes the continued development of digital care planning systems, electronic medication management, and the implementation of smart technology designed to enhance resident safety and support care delivery.

Draft Financial Statements at 07 April 2025 at 10:47:44 ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Financial

The financial performance of the Charity during the year remained strong despite the ongoing economic pressures facing the adult social care sector.

Occupancy levels remained robust across both homes and operational expenditure has been carefully managed in response to rising wage costs, increased National Insurance contributions and higher utility costs.

During the year the Charity continued to invest in improvements to facilities and services for residents, including the acquisition of an accessible minibus designed to support community engagement and resident wellbeing. Despite these capital investments the Charity has maintained healthy cash reserves and continues to operate from a position of financial stability.

The Trustees remain confident that the Charity remains financially sustainable and well positioned to meet the future challenges facing the sector.

Regulatory and other bodies

The Care Quality Commission [CQC] In the most recent inspections, the Houses were rated as ‘Good’. The Group has been commended on its Infection Control Procedures and has been admitted to various pilot schemes. The Group remains resolute in providing the highest quality of service and takes pride in striving for an ‘outstanding’ rating with ‘CQC’ in their next inspection.

The Charity Commission and Companies Register

The Society continues its registrations with both bodies and submits its accounts and replies to their annual requests for information promptly.

Wirral Borough Council. We maintain our contractual relationship with the Local Authority, thereby submitting to its audit and monitoring systems. We have received favourable feedback (Excellent) and have been admitted to various pilot schemes. Recently, we have dedicated one bed in each Home to WBC to alleviate the Hospital’s pressures, and we have made additional beds available with financial support from the families to cover the Homes’ fees.

Reserves policy

The Charity’s policy is to maintain unrestricted reserves, not designated for a specific purpose, at a level equivalent to between three and six months of operating expenditure, which is currently estimated to be between £328,771 and £657,542.

The Board of Trustees considers this range to provide an appropriate level of financial resilience, ensuring that the Charity can continue its activities and meet its financial obligations in the event of a temporary reduction in income, unforeseen expenditure, or wider economic pressures affecting the social care sector. Maintaining reserves within this range also allows the Trustees sufficient time to review operational arrangements and explore alternative funding or financial strategies should this become necessary.

The Trustees confirm that reserves have been maintained in accordance with this policy throughout the year and that the Charity continues to operate from a position of financial stability.

The level of reserves is reviewed regularly by the Board of Trustees as part of its ongoing financial oversight and risk management responsibilities.

Investment policy

The Trustees have adopted a prudent and conservative investment policy designed to safeguard the Charity’s financial reserves whilst ensuring sufficient liquidity to meet operational requirements.

Given the nature of the Charity’s activities and the importance of maintaining readily accessible funds, the majority of reserves are held in cash deposit accounts with UK financial institutions. A proportion of these funds are managed through the Akoni deposit platform (Barclays) which enables deposits to be distributed across a number

Draft Financial Statements at 07 April 2025 at 10:47:44 ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

of authorised banking institutions.

This approach provides diversification of counterparty exposure whilst ensuring that funds remain within the protection limits of the Financial Services Compensation Scheme (FSCS). During the year, the FSCS protection limit was increased from £85,000 to £120,000 per eligible depositor per authorised institution, enabling the Charity to review and optimise its treasury arrangements whilst maintaining appropriate risk protection.

The Trustees continue to monitor treasury arrangements regularly in order to ensure that:

The Charity does not engage in speculative investment activity and remains committed to maintaining a low-risk investment strategy consistent with its charitable objectives and fiduciary responsibilities.

Risks

The Trustees have continued to review and assess the principal risks to which the Charity is exposed and are satisfied that appropriate systems and procedures are in place to mitigate these risks.

For the purposes of governance and oversight, risks are categorised within the following areas:

The adult social care sector continues to operate within a challenging economic and regulatory environment. The most significant risks identified by the Trustees include financial sustainability, regulatory compliance, workforce stability, and safeguarding responsibilities.

Financial risk remains a key consideration for the Charity. Operating costs continue to increase due to statutory wage increases, rising National Insurance contributions, pension obligations, and sustained inflationary pressures affecting utilities, insurance, food and other operational expenses. The Charity mitigates this risk through careful financial management, prudent reserves, and maintaining high occupancy levels across both homes.

Occupancy risk is inherent within residential care provision and can arise from natural fluctuations in admissions or resident turnover. The Trustees mitigate this risk through maintaining high standards of care, strong relationships with local authorities and healthcare partners, and active marketing of the Homes.

The increasing complexity of residents’ care needs also presents operational challenges. Residents are now more likely to present with advanced frailty, multiple medical conditions, and varying forms of dementia. The Charity continues to respond to this evolving landscape through ongoing staff training, investment in leadership capacity, and ensuring appropriate staffing levels are maintained.

Safeguarding and the prevention of abuse remain critical responsibilities. The Charity maintains comprehensive safeguarding policies and procedures, regular staff training, and robust internal reporting mechanisms to ensure that any concerns are identified and addressed promptly.

Regulatory oversight from bodies such as the Care Quality Commission (CQC) continues to evolve, placing greater emphasis on governance, quality assurance and evidence of person-centred care. The Trustees remain

Draft Financial Statements at 07 April 2025 at 10:47:44 ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

committed to maintaining full compliance with regulatory requirements and continuously improving service delivery.

Infection prevention and control also remains a key operational priority. Enhanced infection control procedures continue to be embedded across both homes to protect residents, staff and visitors.

The Trustees review risk management arrangements on an ongoing basis and remain confident that the systems in place are appropriate to manage the risks faced by the Charity.

Draft Financial Statements at 07 April 2025 at 10:47:44 ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Structure, governance and management

The charitable company was incorporated on 10 March 1967 and is governed by its Memorandum and Articles of Association. The name of the charitable company was changed on 14th October 2015 to Allandale Care Group Limited following termination of its membership of the Abbeyfield movement. The registered office, as from June 2005, remains The Croft, 94 Irby Road, Heswall, Wirral CH61 6XG.

The Board of Trustees, who are also the directors for the purpose of company law, and who served during the year were:

Mr. R Hughes (Chairman) Prof. M Riley (Vice Chairman)

Mr. K Morris Mr. C Howell Dr A Cooper

Members of the Executive Committee are appointed under the company's Articles of Association [49 – 56] and one third retires each year but is eligible for reappointment. Additional members may also be appointed. Moreover, the Executive Committee may at any time appoint replacement or additional members who serve until the following Annual General Meeting and are eligible for election/re-election at that meeting.

Currently [April 2026] the Executive Committee comprises:

Mrs. G Colvin: President

Mr. R Hughes: Chairman Professor M Riley: Vice Chairman

Mr. K Morris, Mr. C Howell, Dr A Cooper

The Directors retiring this year were: Mr R. Hughes and Mr. C. Howell who were willing to be re-elected. They were both re-elected unanimously.

The Directors due to retire at the forthcoming AGM are Mr. M Riley and Dr. A. Cooper.

Members appointed this year – None

Our Trustee Indemnity Insurance is provided by Everywhen, former Towergate.

Draft Financial Statements at 07 April 2025 at 10:47:44 ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Organisation

The current organisational structure is as follows:

----- Start of picture text -----
ALLANDALE CARE GROUP MANAGEMENT STRUCTURE 2023/24
THE EXECUTIVE COMMITTEE
CHIEF EXECUTIVE OFFICER
&
COMPANY SECRETARY
GENERAL MANAGER
(Nominated Person for CQC)
REGISTERED MANAGER REGISTERED MANAGER
HEATHERMOUNT THE CROFT
CARE COOK & SENIOR COOK &
SENIOR HOUSEKEEPING MAINTENANCE CARE HOUSEKEEPING
TEAM TEAM
CARE TEAM CARE TEAM
----- End of picture text -----

Draft Financial Statements at 07 April 2025 at 10:47:44 ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Professional advisors

We instruct A Halsall & Co Solicitors for ad hoc property transactions. For survey, valuation and sale purposes we consult Legat Owen, chartered surveyors. For employment law issues we consult with WorkNest.

Staff

Ms. K Baker is the registered CQC manager for Heathermount and Ms. J Evans is the registered CQC manager for The Croft

We have subscribed to numerous additional training events and continue to do so. Our responsibilities have greatly increased over the last few years [see Regulatory and other bodies above] 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 respectively.

We owe our staff a considerable debt for their commitment, dedication and diligence.

Volunteers

We owe an equal debt to our volunteers both at the Executive Committee and House level (Friends of Heathermount).

Website

Our website is https://allandalecaregroup.com

Draft Financial Statements at 07 April 2025 at 10:47:44 ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Auditor

A resolution for the re-appointment of Lonsdale and Marsh as auditors of the Charity will be proposed at the Annual General Meeting.

Disclosure of information to auditor

Each of the Board of Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustee’s report was approved by the Board of Trustees.

.............................. Mr. R Hughes (Chairman)

Dated: .........................

Tracking ID: 1001892-1229027

Company registration number 0900504 (England and Wales) Charity registration number 252624 (England and Wales)

ALLANDALE CARE GROUP LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Board Of Trustees Mr R Hughes (Chairman)
Prof. M Riley (Vice Chairman)
Mr K Morris
Mr C Howell
Dr E Cooper
Secretary Mr C Warren
Chief executive officer Mr C Warren
Charity number 252624
Company number 0900504
Housing Corporation number H0357
Registered office The Croft
94 Irby Road
Heswall
Wirral
CH61 6XG
Website allandalecaregroup.com
Auditor Lonsdale & Marsh
509 - 510 Cotton Exchange
Bixteth Street
Liverpool
L3 9LQ
Bankers Lloyds Bank
137 Telegraph Road
Heswall
Wirral
CH60 0AN

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

CONTENTS

Page
Trustees report 1 - 8
Independent auditor's report 9 - 11
Statement of financial activities 12
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15 - 24

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Board of Trustees present their report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and performance

The principal activity of the Charity continues to be the provision of high-quality residential accommodation and care for older people within the Wirral community.

During the year the Group operated twenty-six units of accommodation across its two residential homes:

Residential Residential
The Croft
10		 Heathermount
16

The occupation rate has been 97.6%.

Demand for placements remained strong throughout the year and the Group maintained exceptionally high occupancy levels averaging 97.6% across both homes. This performance reflects the strong reputation of the organisation within the local community and the high standards of care delivered by staff.

The Croft

The Croft continues to perform strongly, maintaining consistently high occupancy and strong engagement with residents, relatives and the wider community.

The Home supports a significant number of residents living with varying forms of dementia and increased frailty, reflecting broader demographic trends within residential care provision. In response, the organisation continues to invest in staff training and development to ensure that residents receive compassionate, dignified and person-centred care.

Feedback from residents and relatives continues to be extremely positive and the Home maintains a strong reputation locally for the quality of its care provision.

The dementia-friendly communal environment continues to support residents’ wellbeing, providing a safe and engaging space designed specifically for those living with cognitive impairment.

Heathermount

Heathermount Residential Care Home continues to operate at full or near-full capacity and remains an important part of the local care community.

Located in the heart of the Wirral, Heathermount provides residents with convenient access to local amenities while maintaining a safe and supportive residential environment.

The Home continues to benefit from ongoing investment in the building fabric and internal environment, ensuring that it remains comfortable, safe and welcoming for residents and staff.

Heathermount continues to receive positive feedback from local authority monitoring visits, reflecting the organisation’s commitment to regulatory compliance and high-quality care.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

General

The high standards of care expected by the Chief Executive Officer and the Board of Trustees continue to be embedded throughout the organisation. Both homes maintain excellent reputations within the Wirral and continue to receive positive feedback from residents and their families.

The organisation remains committed to continuous improvement and has continued to invest in modernising its operational infrastructure. This includes the continued development of digital care planning systems, electronic medication management, and the implementation of smart technology designed to enhance resident safety and support care delivery.

Financial

The financial performance of the Charity during the year remained strong despite the ongoing economic pressures facing the adult social care sector.

Occupancy levels remained robust across both homes and operational expenditure has been carefully managed in response to rising wage costs, increased National Insurance contributions and higher utility costs.

During the year the Charity continued to invest in improvements to facilities and services for residents, including the acquisition of an accessible minibus designed to support community engagement and resident wellbeing.

Despite these capital investments the Charity has maintained healthy cash reserves and continues to operate

from a position of financial stability.

The Trustees remain confident that the Charity remains financially sustainable and well positioned to meet the future challenges facing the sector.

Regulatory and other bodies

The Care Quality Commission [CQC] In the most recent inspections, the Houses were rated as ‘Good’. The Group has been commended on its Infection Control Procedures and has been admitted to various pilot schemes. The Group remains resolute in providing the highest quality of service and takes pride in striving for an ‘outstanding’ rating with ‘CQC’ in their next inspection.

The Charity Commission and Companies Register

The Society continues its registrations with both bodies and submits its accounts and replies to their annual requests for information promptly.

Wirral Borough Council. We maintain our contractual relationship with the Local Authority, thereby submitting to its audit and monitoring systems. We have received favourable feedback (Excellent) and have been admitted to various pilot schemes. Recently, we have dedicated one bed in each home to WBC to alleviate the Hospital’s pressures, and we have made additional beds available with financial support from the families to cover the Homes’ fees.

Reserves policy

The Charity’s policy is to maintain unrestricted reserves, not designated for a specific purpose, at a level equivalent to between three and six months of operating expenditure, which is currently estimated to be between £361,000 and £722,000.

The Board of Trustees considers this range to provide an appropriate level of financial resilience, ensuring that the Charity can continue its activities and meet its financial obligations in the event of a temporary reduction in income, unforeseen expenditure, or wider economic pressures affecting the social care sector. Maintaining reserves within this range also allows the Trustees sufficient time to review operational arrangements and explore alternative funding or financial strategies should this become necessary.

The Trustees confirm that reserves have been maintained in accordance with this policy throughout the year and

that the Charity continues to operate from a position of financial stability.

The level of reserves is reviewed regularly by the Board of Trustees as part of its ongoing financial oversight and risk management responsibilities.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Investment policy

The Trustees have adopted a prudent and conservative investment policy designed to safeguard the Charity’s financial reserves whilst ensuring sufficient liquidity to meet operational requirements.

Given the nature of the Charity’s activities and the importance of maintaining readily accessible funds, the majority of reserves are held in cash deposit accounts with UK financial institutions. A proportion of these funds are managed through the Akoni deposit platform (Barclays) which enables deposits to be distributed across a number of authorised banking institutions.

This approach provides diversification of counterparty exposure whilst ensuring that funds remain within the protection limits of the Financial Services Compensation Scheme (FSCS). During the year, the FSCS protection limit was increased from £85,000 to £120,000 per eligible depositor per authorised institution, enabling the Charity to review and optimise its treasury arrangements whilst maintaining appropriate risk protection.

The Trustees continue to monitor treasury arrangements regularly in order to ensure that:

The Charity does not engage in speculative investment activity and remains committed to maintaining a low-risk investment strategy consistent with its charitable objectives and fiduciary responsibilities.

Risks

The Trustees have continued to review and assess the principal risks to which the Charity is exposed and are satisfied that appropriate systems and procedures are in place to mitigate these risks.

For the purposes of governance and oversight, risks are categorised within the following areas:

The adult social care sector continues to operate within a challenging economic and regulatory environment. The most significant risks identified by the Trustees include financial sustainability, regulatory compliance, workforce stability, and safeguarding responsibilities.

Financial risk remains a key consideration for the Charity. Operating costs continue to increase due to statutory wage increases, rising National Insurance contributions, pension obligations and sustained inflationary pressures affecting utilities, insurance, food and other operational expenses. The Charity mitigates this risk through careful financial management, prudent reserves and maintaining high occupancy levels across both homes.

Occupancy risk is inherent within residential care provision and can arise from natural fluctuations in admissions or resident turnover. The Trustees mitigate this risk through maintaining high standards of care, strong relationships with local authorities and healthcare partners and active marketing of the homes.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Risks (continued)

The increasing complexity of residents’ care needs also presents operational challenges. Residents are now more likely to present with advanced frailty, multiple medical conditions and varying forms of dementia. The Charity continues to respond to this evolving landscape through ongoing staff training, investment in leadership capacity and ensuring appropriate staffing levels are maintained.

Safeguarding and the prevention of abuse remain critical responsibilities. The Charity maintains comprehensive safeguarding policies and procedures, regular staff training and robust internal reporting mechanisms to ensure that any concerns are identified and addressed promptly.

Regulatory oversight from bodies such as the Care Quality Commission (CQC) continues to evolve, placing greater emphasis on governance, quality assurance and evidence of person-centred care. The Trustees remain committed to maintaining full compliance with regulatory requirements and continuously improving service delivery.

Infection prevention and control also remains a key operational priority. Enhanced infection control procedures continue to be embedded across both homes to protect residents, staff and visitors.

The Trustees review risk management arrangements on an ongoing basis and remain confident that the systems in place are appropriate to manage the risks faced by the Charity.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Structure, governance and management

The charitable company was incorporated on 10 March 1967 and is governed by its Memorandum and Articles of Association. The name of the charitable company was changed on 14[th] October 2015 to Allandale Care Group Limited following termination of its membership of the Abbeyfield movement. The registered office, as from June 2005, remains The Croft, 94 Irby Road, Heswall, Wirral CH61 6XG.

The Board of Trustees, who are also the directors for the purpose of company law, and who served during the year were:

Mr R Hughes (Chairman) Prof. M Riley (Vice Chairman) Mr K Morris Mr C Howell Dr E Cooper

Members of the Executive Committee are appointed under the company's Articles of Association [49 – 56] and one third retires each year but is eligible for reappointment. Additional members may also be appointed. Moreover the Executive Committee may at any time appoint replacement or additional members who serve until the following Annual General Meeting and are eligible for election/re-election at that meeting.

Currently [April 2026] the Executive Committee comprises:

Mrs G Colvin: President Mr R Hughes: Chairman Professor M Riley: Vice Chairman Mr. K Morris, Mr C Howell, Dr E Cooper The Directors retiring this year were: Mr C Howell and Mr R Hughes who were willing to be re-elected. They were both re-elected unanimously. The Directors due to retire at the forthcoming AGM are Dr E Cooper and Professor M Riley. Members appointed this year – none

Our Trustee Indemnity Insurance is provided by Everywhen, formerly Towergate.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Organisation

The current organisational structure is as follows:

ALLANDALE CARE GROUP MANAGEMENT STRUCTURE

THE EXECUTIVE COMMITTEE

----- Start of picture text -----
CHIEF EXECUTIVE OFFICER
&
COMPANY SECRETARY
GENERAL MANAGER
(Nominated Person for CQC)
REGISTERED MANAGER REGISTERED MANAGER
HEATHERMOUNT THE CROFT
CARE COOK & SENIOR COOK &
SENIOR HOUSEKEEPING MAINTENANCE CARE HOUSEKEEPING
TEAM TEAM
CARE TEAM CARE TEAM
----- End of picture text -----

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Professional advisors

We instruct A Halsall & Co Solicitors for ad hoc property transactions. For survey, valuation and sale purposes we consult Legat Owen, chartered surveyors. For employment law issues we consult with WorkNest.

Staff

Ms K Baker is the registered CQC manager for Heathermount and Ms J Evans is the registered CQC manager for The Croft.

We have subscribed to numerous additional training events and continue to do so. Our responsibilities have greatly increased over the last few years [see Regulatory and other bodies above] 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 Company Secretary from 14 September 2021 and 27 September 2021 respectively.

We owe our staff a considerable debt for their commitment, dedication and diligence.

Volunteers

We owe an equal debt to our volunteers both at Executive Committee and House level (Friends of Heathermount).

Website

Our website is https://allandalecaregroup.com

Statement of Trustees responsibilities

The Board of Trustees, who are also the directors of Allandale Care Group Limited for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state 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 statements, the Board of Trustees are required to:

The Board of Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Auditor

A resolution for the re-appointment of Lonsdale and Marsh as auditors of the Charity will be proposed at the Annual General Meeting.

Disclosure of information to auditor

Each of the Board of Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustees report was approved by the Board of Board Of Trustees.

Mr R Hughes (Chairman)

Dated: 22 April 2026

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ALLANDALE CARE GROUP LIMITED

Opinion

We have audited the financial statements of Allandale Care Group Limited (the ‘Charity’) for the year ended 30 September 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled 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 relating to going concern

In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Board of Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements 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 statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to 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:

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ALLANDALE CARE GROUP LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Board of Trustees

As explained more fully in the statement of Trustees responsibilities, the Board of Trustees, who are also the directors of the Charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Board of Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, 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 concern and using the going concern basis of accounting unless the Board of Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements 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 of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We obtained an understanding of the legal and regulatory frameworks that are applicable to 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 direct impact on the financial statements such as Charity SORP including FRS 102 and Companies Act 2006.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, included the following:

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including override of controls) and addressed the risk through testing of journal entries to identify unusual transactions and assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ALLANDALE CARE GROUP LIMITED

In response to the risk of irregularities and non-compliance with laws and regulations, we designed our audit procedures which included, but was not limited to:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulations. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted 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 formed.

Elaine Frances McElroy (Senior Statutory Auditor)

For and on behalf of Lonsdale & Marsh, Statutory Auditor Chartered Accountants 509 - 510 Cotton Exchange Bixteth Street Liverpool L3 9LQ 22 April 2026

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
Unrestricted
Restricted
funds
funds
funds
2025
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
2
5,300
300
-
Charitable activities
3
1,524,725
1,335,507
-
Investments
4
34,320
33,511
-
Total income
1,564,345
1,369,318
-
Expenditure on:
Charitable activities
5
1,441,440
1,315,084
525
Other expenditure
2,664
-
-
Total expenditure
1,444,104
1,315,084
525
Net income
120,241
54,234
(525)
Other recognised gains and losses:
Revaluation of tangible fixed assets
-
98,278
-
Net movement in funds
7
120,241
152,512
(525)
Reconciliation of funds:
Fund balances at 1 October 2024
1,720,553
1,568,041
525
Fund balances at 30 September 2025
1,840,794
1,720,553
-		 Total
2024
£
300
1,335,507
33,511
1,369,318
1,315,609
-
1,315,609
53,709
98,278
151,987
1,568,566
1,720,553

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 15 to 24 form part of these financial statements.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
14
Net assets
The funds of the Charity
Unrestricted funds
17		 2025
£
£
1,204,618
1,328
977,711
979,039
(142,222)
836,817
2,041,435
(200,641)
1,840,794
1,840,794
1,840,794		 2024
£
£
1,148,683
13,489
888,223
901,712
(125,644)
776,068
1,924,751
(204,198)
1,720,553
1,720,553
1,720,553

The notes on pages 15 to 24 form part of these financial statements.

The financial statements were approved by the Board of Trustees on 22 April 2026

Mr R Hughes (Chairman) Prof. M Riley (Vice Chairman)

Company registration number 0900504 (England and Wales)

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2025

2025
Notes
£
Cash flows from operating activities
Cash generated from operations
22
Investing activities
Purchase of tangible fixed assets
(80,969)
Investment income received
34,320
Net cash (used in)/generated from investing
activities
Net cash generated from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
The notes on pages 15 to 24 form part of these financial statements.		 £
136,137
(46,649)
-
89,488
888,223
977,711		 2024
£
(25,633)
33,511		 £
43,561
7,878
-
51,439
836,784
888,223

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

Charity information

Allandale Care Group Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is The Croft, 94 Irby Road, Heswall, Wirral, CH61 6XG.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Board of Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Board of Trustees continue to adopt the going concern 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 charitable objectives.

Restricted funds consist of grants, donations and legacies received and for which the donor has specified the purposes to which the funds must be applied.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Charitable activity costs relate to services provided centrally and identified as wholly or mainly in support of direct charitable expenditure, together with an appropriate proportion of management and office overheads.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

Support costs are those functions that assist the work of the Charity but do not undertake charitable activities. Support costs include back office costs, finance, personnel and payroll. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs relating to statutory audit.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings See below Fixtures and fittings 15% on cost Motor vehicles 25% on cost

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.

Revaluation gains and losses are recognised in other recognised gains and losses and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in net income/ (expenditure) or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and loss are recognised in net income/(expenditure) for the year.

It is the Charity's policy and practice to maintain properties to a high standard through a continuing programme of refurbishment and maintenance. Consequently the lives of the properties and their residual values are such that any depreciation charge would be immaterial.

A full year's depreciation is charged on fixed assets in the year of purchase but no charge is made in the year of disposal.

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.9 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

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 to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

If material the cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

If relevant termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Social housing grants

Some of the Charity's housing schemes are financed partly by Social Housing or other capital grants. These grants are recognised in income (amortised) on a systematic basis over the expected useful life of the asset in accordance with Section 24 of FRS 102 'Government grants', All grants are repayable in certain circumstances, primarily following a sale of a property.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 300 300
Legacies 5,000 -
5,300 300
3 Income from charitable activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Provision of housing for the elderly
Turnover 1,521,168 1,331,950
Deferred income 3,557 3,557
1,524,725 1,335,507
4 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 34,320 33,511

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

5 Expenditure on charitable activities

Charitable Charitable
expenditure expenditure
2025 2024
£ £
Direct costs
Staff costs 826,135 750,609
Depreciation and impairment 22,370 12,151
Charitable expenditure 290,678 291,909
1,139,183 1,054,669
Share of support and governance costs (see note 6)
Support 293,617 252,540
Governance 8,640 8,400
1,441,440 1,315,609
Analysis by fund
Unrestricted funds 1,441,440 1,315,084
Restricted funds - 525
1,441,440 1,315,609
6 Support costs allocated to activities
2025 2024
£ £
Staff costs 267,709 240,658
Employment law consultancy 6,541 5,415
Health & safety consultancy 4,554 3,499
Payroll preparation 2,140 2,458
Property valuation etc 10,140 -
Home Office & associated visa costs 2,533 -
Employment assisted programme - 510
Governance costs 8,640 8,400
302,257 260,940
Analysed between:
Charitable expenditure 302,257 260,940
2025 2024
Governance costs comprise: £ £
Audit fees 8,640 8,400
8,640 8,400

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

7 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 8,640 8,400
Depreciation of owned tangible fixed assets 22,370 12,151
Loss on disposal of tangible fixed assets 2,664 -

8 Board Of Trustees

None of the Board of Trustees (or any persons connected with them) received any expenses or benefits from the Charity during the year. For details of remuneration see note 9.

9 Employees

The average monthly number of employees during the year was:

Care staff
Office staff
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
31
4
35
2025
£
981,631
93,307
18,906
1,093,844		 2024
Number
33
4
37
2024
£
900,565
72,352
18,350
991,267
The number of employees whose annual remuneration was more than £60,000
is as follows:
2025 2024
Number Number
£100,001 to £110,000 - 1
£110,001 to £120,000 1 -

Payments of £3,185 (2024 £2,008) were made to defined contribution pension schemes on behalf of employees whose emoluments exceed £60,000.

Remuneration of key management personnel

The remuneration of key management personnel, who are also directors/trustees, is nil (2024: nil).

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

10 Taxation

The charitable company has charitable status and therefore is exempt from corporation tax on the income it has received. The charitable company is not registered for VAT. Accordingly no VAT is charged to residents, and expenditure in the income and expenditure account includes the relevant VAT.

11 Tangible fixed assets

Freehold land
and buildings
Fixtures and
fittings
£
£
Cost or valuation
At 1 October 2024
1,110,000
115,754
Additions
-
3,220
Disposals
-
(9,055)
At 30 September 2025
1,110,000
109,919
Depreciation and impairment
At 1 October 2024
-
77,072
Depreciation charged in the year
-
11,680
Eliminated in respect of disposals
-
(6,391)
At 30 September 2025
-
82,361
Carrying amount
At 30 September 2025
1,110,000
27,558
At 30 September 2024
1,110,000
38,682		 Motor
vehicles
£
4,500
77,749
-
82,249
4,499
10,690
-
15,189
67,060
1		 Total
£
1,230,254
80,969
(9,055)
1,302,168
81,571
22,370
(6,391)
97,550
1,204,618
1,148,683

Land and buildings with a carrying amount of £1,110,000 were revalued in April 2025 by Frank Knight, independent valuers not connected with the Charity on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

At 30 September 2025, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £1,011,722.

The revaluation surplus is disclosed in note 17.

12 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 2025
£
917
-
411
1,328		 2024
£
96
13,000
393
13,489

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

13
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Government grants
15
Trade creditors
Accruals and deferred income
14
Creditors: amounts falling due after more than one year
Notes
Government grants
15
15
Government grants
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Non-current liabilities
Movements in the year:
Deferred income at 1 October 2024
Released from previous periods
Deferred income at 30 September 2025
16
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
23,684
3,557
89,368
25,613
142,222
2025
£
200,641
2025
£
3,557
200,641
204,198
207,755
(3,557)
204,198
2025
£
18,906		 2024
£
20,499
3,557
75,076
26,512
125,644
2024
£
204,198
2024
£
3,557
204,198
207,755
211,312
(3,557)
207,755
2024
£
18,350

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 administered fund.

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

17 Unrestricted funds

At
General funds
Revaluation reserve
Previous year:
At
General funds
Revaluation reserve		 1 October
2024
Incoming
resources
Resources
expended
Gains and
losses
At 30
September
2025
£
£
£
£
£
1,471,567
1,564,345
(1,444,104)
-
1,591,808
248,986
-
-
-
248,986
1,720,553
1,564,345
(1,444,104)
-
1,840,794
1 October
2023
Incoming
resources
Resources
expended
Gains and
losses
At 30
September
2024
£
£
£
£
£
1,417,333
1,369,318
(1,315,084)
-
1,471,567
150,708
-
-
98,278
248,986
1,568,041
1,369,318
(1,315,084)
98,278
1,720,553		 1 October
2024
Incoming
resources
Resources
expended
Gains and
losses
At 30
September
2025
£
£
£
£
£
1,471,567
1,564,345
(1,444,104)
-
1,591,808
248,986
-
-
-
248,986
1,720,553
1,564,345
(1,444,104)
-
1,840,794
1 October
2023
Incoming
resources
Resources
expended
Gains and
losses
At 30
September
2024
£
£
£
£
£
1,417,333
1,369,318
(1,315,084)
-
1,471,567
150,708
-
-
98,278
248,986
1,568,041
1,369,318
(1,315,084)
98,278
1,720,553
1,720,553

18 Share capital

The company is limited by guarantee and has no share capital.

19 Operating lease commitments

Lessee

At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
8,426
28,627
37,053		 2024
£
8,858
26,019
34,877

20 Capital commitments

Amounts contracted for but not provided in the financial statements:

2025 2024
£ £
Acquisition of property, plant and equipment - 64,958

Tracking ID: 1001892-1229027

ALLANDALE CARE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

21 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

22
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Loss on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease in debtors
Increase in creditors
(Decrease) in deferred income
Cash generated from operations		 2025
£
120,241
(34,320)
2,664
22,370
12,161
16,578
(3,557)
136,137		 2024
£
53,709
(33,511)
-
12,151
9,560
5,209
(3,557)
43,561

23 Analysis of changes in net funds

The Charity had no material debt during the year.

Tracking ID." 1001892-122W33 LONSDALE & MARSH CHARTEREDAc￿UNfANTS AUDIT & ACCOUNTANCY BUSINESS CONSULTANCY TAY & TRUST PLANNING CORPORATE FIPQANCE FORENSIC ACCOUNTING Allandale Care Group Limited The Croft 94 Irby Road Heswall Wirral CH61 6XG Our ref Your ref Date ABB56501EMc1287627 22 April 2026 Dear Sirs In accordance with our nomial practice we are writing to draw your attention lo various matters which arose during the course of our aLKlit of the company's accounts for the year ended 30 September 2025. (a) Qualitative aspects of the entitys accounting practices and financial reporting We have no comments to make Con￿rning the qualitative aspects of the entity's accounting practices and financial reporting. Letter of representation We await your signed letter of representations. (b) (c) Adjusted and unadjusted misstatemenls There were no unadjusted misstatements found during the course of our audit, except for those considered to k clearly trivial. We have provided you with a schedule of adjustments that you agreed should be prO￿SSed when finalising the accounts. Id) Expected modifications to the auditors. report There are no expected modifications to the auditors, report. (e) Material deficiencies in the accounting and internal control systems As you are aware from our letler of engagement, our audit procedures were directed towards testing the accounting systems in operation upon which we have based our assessment of the accounts. There are no potential weaknesses which need to be brought lo your attention. (n Other matters required by Auditing Standards to be communicated There are no other matters that we are required by auditing standards lo communicate lo you. 509- 510 Coiion Exchang& B1xlÈlh SITeet LivertN)d L3 9LO Tel 0151 236 W211 PARTNERS N J O'Denovan E F McEIFoy A C ThoFnp50n Emall INery)001Obnsdales.eo.uk GLSTEftEDIOCAHHY(yixifiTWOfiK WTHE UK By1￿INsTITuTE t￿c￿LJJt1ERE0￿£C{X#IvAjIr$lM Ét￿lAND￿NDw￿S ICAEW CHARTERED ACCOUNTANTS

Tracking ID." 1001892-122W33 LONSDALE& MARSH Ig) Other relevant matters relating to the audit We have discussed with you the faci that we provide accounting services {preparalion of Financial Statements) lo the company in addition to acling as auditors and also the fact that Elaine McElroy has acted as engagement partner for more than ten years. We wish to confirm to you that in our opinion the provision of such services and the continued involvement of Elaine McElroy as engagement partner do not affect our independence as- the additional serVI￿S provided are of a routine Complian￿ nature and the Board takes any decisions where judgement is required- and the firm's quality control procedures provide adequate safeguards in respect of the involvement of Elaine McElroy. We would like to take this opportunity of expressing our thanks to your staff for their assistance during the course of our audit. Please note that this report has been prepared for the sole use of Allandale Care Group Limited. It must not be disclosed to third parties. quoted or referred to, without our prior written consent. No responsibility is assumed by us to any other person. If we can be of any further assistance. please contact Elaine McElroy. Yours faithfully We confirm that we have read and understood the contents of this letter and agree that it accurately reflects the representations made to you by the directors during the course of the audit. We confirm that Ihe above represenlations are made on the basis of enquires of management and staff with relevant knowledge and experience land, where appropriate, of inspection and supporting documentalion) sufficient lo satisfy ourselves that we can properly make each of the above representations to you_ Yours faithfully R&6cTh 01 HCYA Signed..................................... Mr R Hughes (Chairman) Daled 22 April 2026 Signed..... Prof. M Riley (Vice Chaimianj Dated 22 April 2026 On behalf of the board of directors of Allandale Care Group Limited