Charlly Rggl8tratlon No. 26001S
Company Reglstratlon No. 00956345 (England and WaleBI
AVOCET CARE & SUPPORT LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
RickardLuckin

AVOCET CARE & SUPPORT LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$t•e$
IP Carey
M O'sullivan
MB Stevenson
RM N Gallon
TN Cass
Secretary
M Roger8
Senlor management
M Rogers
Chief executive officer
Charlty numbèr IEngland and Wal&sl
260015
Company numbor
00956345
Reglstered offlce
West Suite, Cott45 House Locks Hlll
South Street
Rochford
Essex
SS4 1BB
Audltor
Rlckard Luckin Limit8d
1st Floor
County Housè
100 New London Road
Chelmsford
E88ex
CM2 ORG

AVOCET CARE & SUPPORT LTD
CONTENTS
P•9¢
Trustees, report
Independent audSloVs réport
Statement of financlal 8¢tlv4tl88
10
Balan￿ sheet
11
statement ol cash flows
12
Notes to the financial statgments
13-23

AVOCET CARE & SUPPORT LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees Ivtho ar& also d1rectors for the Purposes of the Companles Act) present thaSr annual report and
flnBncSal statements for thè year ended 31 March 2025.
The financial statements have been prepared in accordance wllh the Charivs Memorandum and Artides of
Assoclalion, the Companies Act 2006, and the Charities SORP Accounting and R8POrting by Charilies.. St8lernenl
of Recommended Praclise applicable lo ¢harilies preparing Ihgir accounts in aooorrtance with the Financial
Reportlng Standard applicable in Ihg UK and the Rgpublic ol Iroland IFRS 102)" 19ffs¢tiva 1 January 20191.
ObJ8Ctl¥ès and actlvltl•s
The princip81 objectives and 8ctsvitig8 of th8 Charity in thè y08r under r8vlew Arè as stal$d In ts M8mor8ndum of
Association. in 8¢cord8n¢o wllh Charily Commlsslon Guldancè and are as follows-
The Charity is 8st8blished for the publlc bonefii for the following oblects'.-
111 Th& r&llef and care of elderly persons of all classes sufferlng from the d18abililie5 of old age or otherwise in need.
121 The spreading of Christian principl8S to all hurnan rslallonship$ and th& Appllc8tlon of humanitarian airns lo
promote th8 r91igf ol the aldgrly.
131 To provlde further educatlon In the sphere of voluntary work, soclal work and slmllar actlvlues so as to Inculc8t&
thè princlples of good cltlzenshlp.
141 Such other Purposes Tecognised by English law as charitsble as the Charity shall delemiine from Ilme to 1Sme.
slgnlflcant actlvltles and publlc benefft
Avocel Care & Support Ltd 18 aware of and lakes ntslo of tha Charity Commlsslon's roqulr8menl$ rggardlng Its
chBritab16 purpose and its benefit to the publlc.
The Charlty malntalns safe and affordable accommodation for elderly and Irail elderly people who May also
appreciate the companlonship of other Residents and caring staff. The Charity has iwo Sheltered Houses offering a
total of 21 rooms. and a Registered Residential Cafe Home ISI. Georges House) providing 24-hour care and
support for up to 25 residents.
The ChariV8 main 80urce of income corne8 from Ihg ch8rge8 It m8kg9 to R95id8nts for Ihelr 8ccomM￿latIon and
services. Residents rnainly fully furhd them$elvg8 but therè 1$ provlslon avBllable for re8ldgrts to bg 888lste(I by
Housing Benefits or Soei81 Car8 contracts.
Thé stratagy trj m6&t th& Charlty's eharltabl& purposes Is defined and revlewed by Its Trustees and s6nlor staff. ¥¥lth
Input from olher staff and resSdents themselves. It Is a well-eslabllshed fact that loneliness Is ol great concem to
many elderly people and the Charity does all that it can to help alleviate this worry. All aspects (A Health and Safety
and ihe provision of good accommodation are adhered to and the Chartly's presence and services are advertised lo
the local community. Prospective Residents are invited lo view the Ch8rity'8 accornmodalion and are provided with
an appropriate range of advice and documentation. In P8Tticular the availability of Irained and experienced staff and
Careline fa¢ili118$ are highllghled. The Charity ha$ links with tho Local Authority 8nd olhor organlsatfjons and gr¢)ups.
Th9 Charity d088 not undertoke dirgct fundrai$ing.

AVOCET CARE & SUPPORT LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevemenls and performanc8
Charltabla aetlvltl•s
The Board of Trustees sl¥iv8 10 8¢hleve value for money in how il deals with income to ènsura that the wèlfarg of il's
Residents is always top prlorlty. The Charily's alms are to help alleviat8 loneliness, nurture communlly 6ngag8mènl
with other provlders and provldè good quallly 6mploym8nt for its staff.
Following the decislon lo close Fred Laws House In the prevlous y8ar. th& property was sold in November 2024.
Th8 funds from the Sale were divided be￿een re payment of a hlstorlc Social Housin9 Grant. a sum pul aside to
provide upgr8(t8S to St Georges House and Ihe remaining funds placed In a hlgh InteTe5t 8cwunt for the Charity.
Our St MargAmts Housè sh811èr8d housing service conllnued lo see a down tUTn In rèsld8nts through the ye8T.
Despite contSnued marketlng we wore un8b19 to in¢rgase number8. The feedback Is that this klnd of servle$ Is no
longer daslr8b16 as psoplè will èilh8r want ind&p8nd9nt living with the securily of a careline system or resld8ntial
care. Our sheltered servicas sit in baiw8en both of these models and just as with Fred Laws House Ihe future ol
this service will be the subject of revlew durtng Thg 2025126 financial ygar.
Frank Phillips House remained al 80¥0 occupancy overall for thè yèar and whi181 this is the 8ame sheltered model as
Sl Margarets the property is more desirable due to layosjt and accesslbllity.
Flr8 safèty conlinu$d lo be a priority in the year with fire doors belng replaced throughout our sh911èr8d housing
seNlc&s tts ansure compllan¢g with The Regulatory Reform (Fire Safetyl Order 2005
Our residential care home Sl Georgos Housè contlnuad to hokl 8tsbilty in resident nurnbers. Durirg the year th8
Registered Manager resigned Irom her posllion and the recrultment procoss b8gan to find a replacernent. In the
interim the service was supported by (he CEO and Support Manèger of thè Charity 8nd interviews for a replacement
were Scheduled forApril 25
A declslon wa$ m8dg lo move our Head Office luncuon away from ils Central Southend offlce locatlon into 8 more
cost effectlve property. This dgcision was 89reed by th8 Board and again made cosl efficlency savlngs for Ihg
ch8rlty allow5ng morè of our funds to b& ploughgd back into the Services. The move was scheduled forAprS125.

AVOCET CARE & SUPPORT LTD
TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Flnanclal revlew
The results for the 2024125 year and financial position of the company are a8 8hobvTr in Ihg annoxal financial
statements. Thè deficlt made in Ihe year was £24,747 (2024 - a dgficil of £138,303), and mgrva$ at tha year gnd
were £3,947.52912024. £3,972,276).
11 is the aim of the Charity to ensure that il has sufftclanl reserves to..
lal Provide ftjnds to gn8bl8 thè Charlty to c0ft￿nue Its actlvlties in Ihe short lemi absence of a source of income.
Ibl Allow thè Charlty to conunue to develop other services it is able to offef to Residents.
Icl Allow the Charity lo pur3ue lonu term ¢apltal prola¢ts to m8&t th& needs of both resent and future Residents.
In Order lo meet the$9 r8quirèmènts thè Charity aims lo allow Unrestricted Reserve5 to grow by 5% 10 15% of
tumovèr por annum..
For the year under revSew the Charity ha6 not met this objective. The Truslegs will conlSnu9 lo mthiitir and as$es$
the Charlly's financial situation.
Value for Money
Thg Règu18tor of Soclal Housing brought In new Value for Money rnetrics In 2018 that require8 all tts social housing
m8mb8rs to ¢onsldar and report on at ihe end of the year.
Th8 TNstees have considered the 7 metric te8t8-
Metric 1 Re-inveslmenl % - There ha8 been no propèrty dèvelopmènt In thè ￿8r wlth èxp&ndlturè focused on
mainlaining assets. The reinveslmenl Tnetri¢ is Iher8for8 0%12024'. OV.).
Metric 2a- N8w Supply ISo¢lal Housing Unlts) % and Metrlc 2b - New Supply INon.Social Housing Unilsl %- TheTe
hava bèan no n8w unlts oraated, thls metric Is therefore 0% for bolh12024: 0%).
Metric 3- Gearlng %-As Ihe charity does not have any loyn8 thi8 malric dog8 r￿t apply.
Metric 4 - EBITDA MRI Interest Cover % - AS mentloned In mgtrlc 3 abow the charliy does not have any debt and
Ih8Tefore this metric does not 8ppIy.
Metric 5 - Hèadllné Social Houslng Cost - Based on total charitable activity costs together with support costs less
d8praci4tion, and capitalls6d major repRlrs', dlvlded by room rather than house. This Cost is £42,67912024.. £35,455}
per roomlunSt.
Mètrlc 6a - OperalSng Margln {soclal hou5ifig lellings} % and Metric 6b Operating Margln loverg11l V, In 2025 an
operating deficil was made, lettings and overall being the 5am& figu￿8 this y&8r. thtsrtsfor¢ thls m6tri¢ l9-14%12024:
-7.4}.
Mèlrsc 7- Return on Capitsl Employgd % Cuirent year deflclt resulled in -8%12024.'.3% opgraling deficltl.
Th8 Charfty complles vlth the Governance Bnd Financial Visibility Stsndard i&8ued by the Homes and ComTllunilies
Agency Insofar 8s It applles to organlsalions of the size of thi3 one.

AVOCET CARE & SUPPORT LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORn ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future perlods
Due tts thè contlnued downtum In rè91d8nt numbers at our Shell8Ted Houslng Scham&s 8 plan has been put In place
lo earry out a vi8blllly study and thls wlll bè presented lo the Board mSd year. Thls wlll then Influ•ncè lh8 dèclsltsn
wSth regard to th&se pro￿rtIeS and serv1￿S going forward.
The charity will also continue lo develop Sl GeoTges House a5 a Dementia focused service, providing additional
training and development for staff and reviewing and updating the environment. We a180 plan to change the home
back Into a 26 bed home, which il is registered with CQC for. This wTrll in¢re8$e revenue for the charity.
11 was d8cid8d to sot void's oneè again at 20% and r81)t Sncreasès by 6%. Th8 mnt Incrèaga look Into account th8
onunugd infiation8ry pr6ssur&s and assoclat6d costs.
Struetura, govèrnanc• and manag•m8nt
GovernSng document
Avo￿1 Care & Support Ltd is 8 registered wmpany in England (No. 009563451, limi18d by guarant88 without sh8r8
capital and govgTn9d by its Memorandum 8nd Arti¢16s ofA$80¢i8bon dated 1710fj11969. and as amended by $p8¢ial
re801ulions dated 2613198. 14108101, 31110101 and 02104104.
The Charlty Is registered as a charfty wlth the Charity Commlssion (No. 2600151 and also registered with the
Regulator of Soclal Houslng as a Soclal Landlord (No. H08331.
The Charity was an affiliated member of ThoAbbeyngld Charity until 26 March 2024.
IP Carey
M O'sullwan
MB Stevenson
RM N Callon
TN Cass
Recrullment. appglntment and tr#lnlng gf now trust••i
The Charity look on 8 new Trustee in Nov$mbor 2023 and Is currentty stlll looking to recruit new Trustees. Despite
efforts b¥ing made few p8opl$ fomord and tha chArtty contlnues to have vacancies.
Organlsatlonal strueturè
Tha Ex&cutlve Committee meets on a regular basis and are available thould a meeffing be necessary for any uryent
matters. The C.E.O attends these meeting8.
The Executive Committe8 18 SUPPOrted by s8nlor siaff employed by ihe Charity.. the Support Manager, Operations
M8n3ger and thè Managèr of St. Gèorges House. Allhough they do not attend executive m8elin9s, they 8Te
avai18ble should the need arise. Each aspect of the Charity's business IB regularly reviewed and 8ny ¢hang88 in
policy are fully debated and agreed. The Trustees assist wilh many m8ttgrs induding monltr)rlng of budgèt
&xpenditure as well as development of policy and proc9dufg. Th9 Charity amploys up to 4r) staff whlch provlde
managementladministrative support, Sheltered House seNéces Ilncludlng out-of-hours Carellne r&sponse}, personal
caie services, deaning and main18nancg.

AVOCET CARE & SUPPORT LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Stat•mont ol trustees. responslbllltles
The Irus1888 (who are 8180 dir8Ctors of Av0¢8t Cara & Support Ltd for thè purposès of company lawl 8f8
responsib18 for prèparing th8 Report of The Trustèes and the financial statem6nls In accordanc& ￿th appllcablè law
and United Klngdom A¢eount Standards Iunlled Kingdom GenerallyAccepted Accounting Practice).
Company law requires Ihe Iruslees to prepare financial statements for each financial year which give a true and fair
vlew ol the state ol affairs of the charitable company and ol the incorning resources and application of resources,
Including the income and expenditure, of the chaiitable cornpany lor that period. In preparing those financial
slatemenls, the trustees are require(I lo
sèlèct sultable accountlng pollc18s and then apply Ihem conslslently-
observe the methods and principles in the Charity SORP.,
- make judgements and estimates Ihat afe reasonable and prudent-
prepare the financial statements on the going concern b88is unless il is in8ppropri818 lo presume th81 the
charitable company will continu8 in buslness.
Tho l¥ustees ar& responsible for keeping proper aceounting records whlch dlsclose wSth reasonable accurary at any
limo at thè finan¢l8I positlon of the eharllable company and lo enable them to ensure that the finar￿la1 statements
comply with thè Companles Act 2006. They are also responsible saleguarding the assets of the charitable company
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Irusle8s are aware:
Ih8T6 Is no fèlèvAnl 8udtt infom18tion of whlch th& eharit8ble company's audStors ar8 unaw8re' and
the Ifijstees havè laken 811 S￿pS that they ought to have taken to make themselves aware of any relevant audll
nformauon and to establish that the audltors are aware of that informauon.
Audltor
In accord8ncé wlth the compBnVs artlcles. a iesolutlon Proposlng that Rlckard Luckln Llmlted b8 reappolnted as
auditor of the eompany will be pul at a General Meeting.
Dlsclosure of Informatlon to audltor
Each of lh9 trusl88s hag confirmèd th8t thgrè Is no Informatlon of whlch th6y Bre awar8 whlch Is rèlevant to th8
au¢Jil, bul of which the auditor is unaware. They hove further confimied that they have taken appropriate steps to
identlfy such relevant Informatlon and to establlsh Ihat Ihe auditor is aware ol such Informatlon.
Thls report has been prepared In accordance wlth the Slalemenl ol Recommended Practice applicable lo charflies
preparing their accounts in accordance wilh the Financial Reporting Standard 102 applicable in Ihe UK and
Republic of Ireland and in accordance with special provisions ol Part 15 of Companies Act 2006 rel8ting lo small
enlits'8S.
The Irusle88' r
s approve
by the Board of Tru8lees.
IP Carey
Date: .....

AVOCET CARE & SUPPORT LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF AVOCET CARE & SUPPORT LTD
Oplnlon
We have audited the financial slalements ofAvocel Care & Support Lld Ith&'ch8riVI for thè ye8r ended 31 Ma￿h
2025 which comprise the statement of financial aclivilies. the balan￿ sheet. the stat8m8nt of cash flows and nol88
10 th8 financial statements, including significant accounting policies. The financial ￿pOrtIng fram6wtsrk that has b8en
8pplled In Ih8ir pièp8ralion is applicable law and United Kingdom Accounling Siandards, includlng Finoncial
R8porting Stand3rd 102 The Fin8nci81 Reporting Standard applicable in the UK and Republic of Irel&nd Iunited
Klngdom G&n&rally Acc&pl&d Ac¢ountfjng Pr8¢ti¢o1.
In our oplnlon. Ihe financlal statements..
give a true 8nd fair view of the slate ot th8 Charrtable company's affalrs as Bt 31 Ma¥oh 2025 and ol Its
Incomlng rgsourc88 and appllcation of re8ouTce8, including its income and expendilure, for the year then
ended..
have been properly prepared in accordance wilh United Klngdom Gen6T8lly Accèpted Accounting Practirx.,
and
hav& b6•n pr&par8d Sn accordancè vAth th8 r8quir*ments of thè Cornp8nies Act 2006, and the Charities Act
2011.
Basls for oplnlon
We conducted our audit in atcordan¢8 wlth In18mational Standards on Auditing IUKI IISAS IUKI} and appllcable
law. Our responsibllltl@s under those 5t8ndards fiJrth8r d88crib8d in the Auditors responsibilities for the audit ol
tho Iln8nclBI slBtemonts sectlon of our r6POrt. We ar8 ind6pènd8nt of tha charity in 8c¢ordancg with the ethical
requlremenls that arè relevant to our audlt of tho financial sl&tèm•nts in thè UK, includin9 Ihg FRC'S Ethical
Standard, and we have fulfilled our other ethical responslbilitles In accordance wlth thèse requirernents. We bellevg
that the audit evidence we have obtained is sufficient and approprfate to provlde a b&sls for our opinion.
Con¢lu8lon$ rg1?tlng to golng concern
In auditing the financial statements. we have concluded that the trustees. usè of the going ¢on¢8m basis of
accounting in the preparation of the financial statements is approprlate.
Based on the work we have performed, we have not identified any material uncertainties felaling to events or
ondilions that, individually or co118clively, rnay ¢a8t 8ignfficanl doubl on the charity's ability to continue as a going
oncern for a p8riod of at19asl twelve rnonlhs from when the financial slalemenls are aulh0ri5ed for issue.
Our responslbllltlès and thè r8sponslbllltlès of lh6 truste8s wlth r8sp&ct to golng conc8rn arè dgsciibad In thè
relevant sections of this report.
Other Informatlon
Th& othèr inft>rm8tlon comprises tha informatlon included in thè 8nnual roport othèr than thè financlal 81818m8nls
and our 8uditoVs report th6r6on. The tfusteas are responslbl8 for thè othèr information cont8ln@d within thè 8nnual
report. Our opinlon on the financial slatemenis does not cover the other infomation and, except to the èxttrnt
othe￿iSe explicitly slated in our report, we do not express any form of a88urance ¢on¢lusion Ih9reon. Our
responsibility is lo read Ihg olhgr information and, in doing so. eonsidar whèther lh8 Oth8r information Is materially
incon8islenl with the financbal slat9m?nls or our knowledge obtalned In the course of the audlt. or othemlse appears
to bo mateii811y mFSStèt￿. If wè id&nlify such materlal Inconsistencles or apparent material misstatements. we are
required to determlne whether this gives rise to a material misslatemenl in (he financial statemenls themselves. 11,
based on the work we have performed, we conclude that there is a matsrial misstatement of Ihis other information,
we are requlred lo report that fact.
We have nothing lo report In this regard.

AVOCET CARE & SUPPORT LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF AVOCET CARE & SUPPORT LTD
Oplnlons on other matters prÈscrlbÈd by tho Companl•s Act 2008
In our opinion, based on the work undertaken in Ile course of our audit:
th8 information glv8n in thè tftJsta8s' rbport for the financSal year for which the financial statements aro
pr8P8f8d, which includ8S th6 directors, mport prepared for thè purposes of company law. is consistent with the
flnanel81 statements., and
the directors. report included wilhin tho Iruste&s' ￿ptsrt has begn prèpare¢J In ￿ordanCe wllh appllcable legal
requirern8rils.
Mattèrs on whlch wa arn roqulr•d to roport by •xceptlon
In the light of the knowledgg 8nd undgrstanding of the charlty and Its envlronment obtalned In the course of the
audit, wg hav8 r￿1 idéntifiad malarial mi$8t8t*mènts In the directors, report Snduded within the trustees, report.
W8 h8va nothing to r6POrt In respect of the followlng matters In relation lo which the Companies Act 2006 and
Charitles Act 2011 requires us to report to you if, in our opinion..
adequat8 accounting records have not been kept. or rotums adequate for our audlt have not been recelved
from br8n¢hes not VlSbt8d by us,. or
the financial sl81gments 8rg not Iri 89reemonl with thè aceountlng records and rèturns., or
rtaln dlsclosures of trustees, Temuneralion specified by law are not made., or
we have r￿1 rec84V8d all th8 information 8nd èxplanations we Tèqulre for our audlt.. OT
In addltion. we have nothlng lo ¥eport In respect of the following matter vth8re the Housing and R8generalion
Act 2008 requlres us to report to you 51. In our opinion..
a salisfaclory system of wnlrol over trans8Ctions has not beèn malntalned.
Ihe trustees were not entSlled lo prepare the financial statements in accordance ￿th the srftall cornpanies
regime and take advantage of the small companies. exemption8 in preparing Ihe Iru81e9s' report and from the
reguirernenl lo prepare a 8lral8gic report.
Responslbllltles of trustees
As èxpl8in8d mor8 fully in thé statamènt of trust88s' responslbS1Sttes. tha truslees. who are also the dlreclors of the
¢hBrity ft>r th8 purpos8 of compAny law. are responsSblB for the preparallon of the financial statemenls and for being
sat5sfled that they glve a truè and fair view. and for such intemal control as the trustees deterrnine is necessary to
enable the preparatlon of flnanclal statements thal are free ffom material mi88laternent, whether due lo fraud or
error. In preparlng the financial slatemenls, the Iruslees are responsible for assessing the charity's abillly lo
continue as a going concern, disclosing, as applicable. matters related to going Concern and using the going
COn￿M basis of accounting unless the Iruslees 9ither inlond lo liquid8t8 Iha charitabl8 Company or tt> c8888
operations. OT have no realistic allefnalive but lo do so.
AudltOT'S responslbllltles for the audlt ol th• flnanclal statsments
Our objectives are to obtain reasonable assurance about whether Ihg financial slalemenl8 a8 a whole are free from
material misslalemenl, whether due lo fraud or error, and to ISSU8 Sn auditorf8 Teport th81 includes our opinion.
Reasonable assurance is a high level of assur8n¢8 but 1$ not a guaranlea that an audSt conducted In aceordanca
wilh ISA$ IUKI will alw8￿ dete¢t 8 m8t8ri81 mlssta16m8nt when It exlsts. Misstatements can arise from fraud or
e￿or and 8T8 wnsid818d mat8rial if, individually or in the aggregate, Ihey could reasonably be expected to influence
tha economle d$clslons of Use￿ taken on tha basls of these flnanclal statements.
The extent to whlch our procedures are capable of detecting Irregularities, including fraud, Is detailed below.
Capablllty of the audSt In detectln9 IrregulaTIty. Includlng fraud
We id8ntffigd 8rea5 of law 8nd r8gul8lions that could reasonably b& expected to have a materfal effecl on the
ffinanclal statom&nts from our.. general commercial and sector experience,. through verbal and written
communieations wlth thosè charged wllh governance and other managerneTrl,' through communication8 with legal
counsel, and via inspection ol the charitable company's regulatory 8nd legal corre8pondencfy.

AVOCET CARE & SUPPORT LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF AVOCET CARE & SUPPORT LTD
We discussed with Ih0s8 charged with g0￿man[￿ and othèr manag8manl thè pollciès and procedures iegarding
compli8nce wilhlgws and r8gu18tsons.
Wg eommunl¢ated Idenfjf16d laws and regulatlons to our team and remalned alert to any Indlcators of non-
compllBncè throughout the Budlt, w8 also specSflcally conSide￿d where and how fraud may occur wlthln the
¢haritable compBny.
The potentlal effect of ih&se laws and regulatlons on the financial statements vaTi8S considerably.
Flrsdy. the charftable company is subject to laws and regulation8 that direclly affect the financial statements,
includlng.. the charitable company's conslilulion,. relevant financial reporting standards,. ¢ompany law., the Statgmenl
of Recommended Practice applicable lo charities prep8ring ￿e1r accounts in a¢cord8fic8 with FRS 102 leff9Ctive
from 1 Jalluary 2019}', and we assess Ihg gxlenl of ¢ompli8n¢o with thèse laws and ragu181ion$ 88 part or our
PTocedure8 Oll the r8lat8d finall￿1 slalemgnl Itsms.
Secondly Ihg charilabla ctsmp8ny is Subjèct to many other laws Bnd regulatlons where the eonsequenc6s ol non-
complianc8 could havè a materfal effect on the amounts or disclosures in the financial statements. for iThstance
through the Imposition of fines and penaltSes. or through losses arising from litigations. We identffied the followlng
areas as those most Ilkely to have such an affect.. legislalion Ilireclly applicable lo the charity sector such a5 the
Charitles Act 2011 and Ihe regulatory requirements of the Charity Commission,. op8raling lic8nces regarding care..
employment legi51alion,' health and safely 189181alton', Social Housing rg9ul8lions'. tsx 1ggi818tion parlicularfy in
relation lo gift aid,. d8ta proleclion regulations-, 8nli-bribery 8nd corruption legislation., 8nd th9 Care Quality
Commission.
Inlern8lion81 Auditing Standards IUKI IlmSt the requlred procedures to Identify non-compliance with these laws and
regula￿Or￿S to the procedures. and no procedures over and above those already noted are required. These lirnited
proceduras dld not Identify any actual or suspected non-cornpliance with laws and regulations that Could have a
mat8riBI ImpBct on the Ilnandal statements.
In rela￿On lo fraud. we perfomied the following specific procedures in addition to those already notgd..
Challenging assumptions made by man8gem8nl in 118 signifie8nl 8c¢ountlng èstim8tas In p8rticular,
depreciation.,
Identifying and tèsting lournal 6nt¥les. in particular any entries p051ed with unusual norninal ledger account
ombinalions. stsumal entrles posted by senior management, journal enlfie8 crediting cash or any rgvenue
account and large year end joumals.,
PerfoTmlng analytlcal prO￿dureS lo id8nlify unexp8Cted moveménts In account bAl8ncèg which may bè
Indlcallve of fraud.
Ensuring that lesling undert8ken on both th& Stat&m&nt of FlnBndal Activity ISOFAI and the Balance Sheel
includes 8 number of i18ms $819Ct8d on B rBndom basls.,
These procedures did not identity ony actual or suspected fraudulent irregularity Ihal could have a material impacl
on the fin8ncial $t8t&monts.
Owing lo thè Inhèr6nt 1Smltatlons of an audit. there 13 an un8voidablè rtgk thBt wè moy not hBve delected some
m8tedal mlsstalements in the financial stalemgnls. ev8n though we have properly planned and performed our audit
In accordance wllh Inlernalional Auditing S18nd8rds IUKI. For example, the further removed non-compliance with
laws and regulation5 is from the even15 and transactions refiecled in the financial stslerngnls, lh8 lèss likely the
procedures that we are rgquirgd to undertakè would identify it. In addition, as with 8ny audit. thero rèmalns a hlgh
risk of non-dg18Ct(on tsf irr6gularities. as these might involve collusion. forgory, intentlonal omisslons.
misr8presenl8tion. or the override of internal controls. We are not rosponsible for preventing non-compliance with
laws and r8gulatlons or fraud, and cannot be expgctgd to dètsct non-complian￿ with all laws and regulations OT
avèry Incid8nce of fraud.
A further description of our rgsponslbllittes is available on the Finan¢ial R$port4ng Coundl's website at.. htlps'.11
wvM.frc.org.uklauditor8r88ponsibllltles. This description forms part of our 8udltr)rfs report.

AVOCET CARE & SUPPORT LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF AVOCET CARE & SUPPORT LTD
Us• ol our r•port
This report 18 mad8 solely to the d)a¥it8blè comp8nWs members. as a body, in accordance with Chap18T 3 of Part 16
ol the Cornpanips Act 2006. Our audlt work has be&n undertaken so Ihal we might state lo Ihg ch8TitatAe company's
membors those matters we are required to state to Ihem in an auditor's rgport and for no other purpose. To tho
fullèst èxtent pemiltted by law, we do not accept or assume respon8lbility lo anyon8 othèr than the charltabl6
Company and the charitable company's Mernbe￿ as a body, for our audit work, for this r&port. or for thè opinions w&
have formed.
Caroline P8ters IS8nior Statutory Audltorl
for and on behalf of Rlckard Lu¢kln Llmlt•d
Chartered Ac¢ountants
st•tutoryAudltor
1st Floor
County Hou3e
100 New London Road
Chelrn8ford
Essax
CM2 ORG

AVOCET CARE & SUPPORT LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unr8strlcted R•slrlcted
lund¥
fund$
Total Unr88trlct8d Rgstrlctod
funds
fund$
Total
2025
2025
2025
2024
2024
2024
Notes
Income from..
Donatlons and legacles
Charitable 8¢tiviti8s
Inv&stments
706
1.745.171
11,457
457
1.855,780
12,248
457
1.855.780
12.248
1,745.171
11.457
Total Income
1.757.334
1,757,334
1,868,485
1,868,485
Expandlture on:
Charitabl8 aclivi119g
Exceptional item
1.991,918
{209,8371
1.991.918
{209,837}
2.006.788
2.006,788
Total expendlture
1,782,081
1,782,081
2,006.786
2,006,788
Net expendlture
124,7471
124,747)
1138,303
1138,303}
Transfers betWg8n
furKIs
131.492
1131.4921
Net mov•m•nt In
funds
11
106.745
1131.4921
124.747}
{138.303}
1138.3031
Rèconclllatlon of fvnds..
Fund balances 81 l April 2024
2.531.379 1.440.897 3,972.276
2.669.682 1.440,897 4.110.579
Fund balances #t 31 March
2025
2.638,124 1.309.405 3.947.529
2,531,379 1,440,897 3.972,276
The slalement of financial 8cllvllies In¢ludo$ 811 galns and losses recognised In ihe year. All income and expendltuie
deriv? from ¢onlinuinu a¢tivitlès.
10-

AVOCET CARE & SUPPORT LTD
BALANCE SHEET
AS A T 31 MARCH 2025
2025
2024
Notes
Flxed assets
Tangible assats
13
2.792.965
3.430.277
Current a898ts
Deblois
Investments
Cash at bank and In hand
14
15
20.191
749,531
534,985
69.701
607,618
1,304,707
677.319
Cr•dltor&: arnounts falllng due wlthln
on• year
17
1150,1431
1135.3201
Nèt currènt •SSgts
1.154.564
541.999
Total ass•ts l•%s current liabilities
3.947,529
3,972.276
Net a880ts oxcludlng panslon Ilablllty
3.947.529
3.972,276
The fundB of the charlty
Reslrlcted income funds
Unreslricled funds
1,309.405
2,638,124
1,440,897
2,531,379
3,947,529
3.972.27fj
Thesg financial slalemenls have been prepared in aecordan¢è wllh the provi8rons appllcable to compani88 subject
lo the sm811 Companies regime.
The financi
(7...... 7GZ
nis were approved by thè trust888 on .. ... ..
arèy
Company r8gi8tralion number 00956345 (England and Wales)

AVOCET CARE & SUPPORT LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
NoteB
Cash flows from operating actlvStlos
Cash absorbed by operations
23
1902.4981
1145,5931
Investlng actlvltles
Purchase of tangible flxÈd assèts
Proceeds from dlsposal of tangible flxed
assets
R9paymenl of grant
Investment Sncorne recelved
(100.0591
1,050,000
1131,4921
11.457
12.248
Net cash g•nerated from Snvestlng aGtlvltle
829.906
12,248
Flnanclng acllvSlles
Repayment of bank loans
141}
11201
Net cash used In flnanclng actlvltles
1411
11201
Not d•crease In cash and cash equlvalents
(72.6331
1133.4651
Cash and cash equivalents al beginning of y8ar
607,618
741,083
Cash and cash equivalentB at •nd of year
534.985
607,618
12-

AVOCET CARE & SUPPORT LTD
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Crltlc•l ac¢ounllng estlrnateB and Judgements
In thè application of Ihg oh8rity's a￿K)unting policies. the trustees are foqulrèd to make judgements, estimates
and assumptlons About the corrying 8mount ol assets and liabilities thal are not readily app8rgnt from other
sources. The estlmBtes and associated assumptions are based on historical expeilenc8 8nd oth8r f8Ctors that
are conSide￿d to be relevant. Actual results may dilfer frorn these estsmates.
The eslirnales and underlyng assumptlons are r8vièw8d on an ongoing basis. Revisions to accounting
estimates are recognised in the period in whlch the estlmat8 Is rgVi89d where the revision affects c4)ly Ihat
pe¥iod. or In the period of the rèvision and lutur8 periods where Ihe revision affects both currant and future
periods.
Accountlng pollcte8
Charlty Informatlon
Avocet Care & Support Ltd Is a PFlv8t8 company Ilml¢ed by guarantee incorporated In England and W819s. The
registered oifice is West Sulle. Cottls House Lock5 Hill. South Slreel, Rochfoid, Essex. SS4 188.
2.1 A¢¢ountlng conventlon
The financSal statements havè b8èn pr8p8r&d in accordance with the charftys memorandum and articles, the
Cornpanies Act 2006, FRS 102 "Thè Financial Reporting Standard applicable In th6 UK and Republic of
Ireland" I'FRS 102.1 and Ihe charl￿eS SORP "Accounting and Reporting by Charitl&s.' Statsmenl ol
Recommended Practice applicable to chafilles pr&paring Ih8ir awounls in accordance with the Fin8n¢ial
Reportlng Standard applicable in the UK and Republltt of Ireland IFRS 1021" leffectlve 1 January 20191. Th9
eharlty is a Public B8nefil Entity as defined by FRS 102.
SORP Departure
The entity is both a reglst6red charity and 8 leg￿5t0r8d 80cial landlord. The trustees hav8 optèd lo produce
financial statements under the Charily SORP rather Ihan Housing SORP because It Is judged th1$ SORP is
more appropriate for Providing the detalled information to th9 mgmbers.
The financial statements are prepared in sterling. whlch Is tho fun¢tlon81 currency of the charlty. Monot8ry
amounts In Ih8S8 fin8n¢ial slalemenls are rounded to Ihe nearèst £.
Th8 Iln8nclal 8ts1ements have been prepared under the hlstorleAI cost Convention. The principal accounting
pollcles adopted 8r8 $61 out below.
2.2 Golng concern
At the lirne of approving the financial statements. the trust88s have 8 reasonable expectallon Ihat the chaTity
has adgquale rgsources lo continue in operational existence for thfy foT8seeable future. Thus the trLBtee8
contlnu6 to adopt the going concern basis of accounting in preparlng th8 financial 8talern8nls.
2.3 Charltable funds
Unrestrlcted funds are av8llab19 fw usè al thg discretion of the trusleas In furlhw8neè of their chartlable
objectives.
Restricted funds are subject to 8Pgcific Conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds arè sgl out in th& notes lo the financl81 statemant8.
Endowment ftJJ)ds arè subjèct to sp8¢ific conditlon8 by donors that thè capSt81 musl be rnaintain8d by the
chorSly.
13-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Icontlnued)
2.4 Income
Income Is recognised when the charity is lèg811y antllled to It aftèr any performance conditions have been mel,
th& amounts Can be measured reliably, 8nd it is probable that income will be re￿ived.
Cash donations are recognised on receipt. O¢hor don8tlons arg r6cognlsed On￿ the charity has been notified
ol the donation. unless p8rfomiancg condllions requlre deferral ol the amount. Incorne tax recoverabl8 in
r8latlon to donations received under GIftAld or daeds of cov8nant Is recognlsed al the lime of Ihe donation.
Lg98cles ar8 iecognlsed on ￿e￿ipl or Oth8￿1￿e if Ihg Charity has bèèn n￿rIed of an Imp8ndlng dL8lrlbutlon.
th& amount Is known, and receipt is expected. If the amount Is not known. the legacy Is tiealed as a
contlngent asset.
2.5 ExpeftdKur•
Expenditure 16 recognised once Ihore is a 18g81 or constructlve obligation lo transfer e¢onomlc b8n8fil to a
third party, il 18 probable that a Ir8nsf$r of economlc benefits will be requlred in 3ettlem8nl. and th8 8mourht ol
ihe obligation Can be rn895ured rellably.
Exp8nditurtr 1$ classlfled by activily. The costs of eath activity are ma(le up of the total of dir￿1 cosis and
shared costs, Includlng support costs involved in undertaking 68ch activity. Dlrect costs atlributable lo a single
activity are allocated directly to that activity. Sh8¥8d ￿St8 which contiibute to more than one activity and
Support eosts whioh are nol attributable lo a singl$ activlty arè apportioned be￿een those aclivitigs on a ba818
conslstenl wllh the use ol resourc88. C8nlr81 518ff costs are allocaied on the basis ol lim8 spent, and
deprecialion ¢harggS 8re allocated Dn the portion of the assets u88.
2.6 Tanulbl8 fixed assets
Tangible fix8d 88sets arè Inlllally measured al cost and 3ub8equenlly measur011 at cost or valuatlon. ne( of
depreci8lKTrn SI￿ 8ny ImpBlrment losses.
Depreciation is recognlsed so 89 tt> ￿116 off the cost or valuation of a8se18 les8 their rgsidual v8lu8s over Ih&lr
useful lives on the l011gwing bas$$.'
Freehold buildings
Fixtures and fittlngs
2% straight line
10Y¢ reduclng balance
The gain or loss arising orb the dlsposal of an asset is delermingd as thè difference betsveen the sale proceeds
and the carrying valu8 of th& Bsset, and is re¢ogni88d in the 8tatèmant of flnandal activities.
2.7 Impalrment of Ilxed ass•t$
Al each reporting end dale. the ch8rity roVi￿S th6 carrylng amounts of ils tsngible ass8ts to detèmlne
whether there is any indication that those assets have suffered 8n impairment loss. 11 any such ind￿allOn
exists, the recoverablg arnount of Ihe asset is eslimatsd in ordor to determlne the extent of the impairment
loss {if any).
2.8 Cash and cash •qulvalent¥
Cash ond ehsh oqulv&lents include cash in hand. deposlts held al call with banks. othar short-term Ilquld
investments with original maturitles of three months or less, and bank overdrafts. Bank overdrafts are shown
wlthln borrnyings in current li8bllitlè9.
14-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2025
Aceountlng poll¢le
Icontlnued)
2.9 Flnanclal Instrumènts
Th8 charity ha8 elected lo apply the provlsions of Secllon 11 'Baslc Flnanc181 InslnJm9nts' and S8clion 12
'Oth8r Financial In8lrumenls1ssues' of FRS 102 to all ol ils financial instruments.
FlnBnclal Instrumènts rg¢ognl8gd In thè charity's balance sheet when the charlly becom&s paty lo Ihg
contraclual provlslons of the Instrumoril.
Financial assets and liabilities are oftsel, with Ihe nel amounts presented In th8 flnanclal 818lemenls, when
there Is a18g811y gnforceable right to 8el off the recognised amounts and there Is an Intentlon tg 88ttle on a net
basls or to rèalisè the ass81 and s8tt1e th8 liability sirnultaneously.
Beslc Ilnanclalassots
B851¢ financial assets, which include deblofs and cash and bank bhlances. are ini118lly measured at
transaction pricg Including transaction costs and are subsequently carded at amortised eosl using the effective
Interast mothod un185s th9 8rrangemenl wnslilules a financing transaction, wher6 thè Ir8ns8ctioll is
measured al the present value of the future r6celpts dl$counted at a market rate of interest. Financlal ass&ts
classffied as receivable within one year are not amorti86d.
8*si¢ financlal Ilabllltles
Basic financial Ilabiliti&s. including cr8ditr&r$ 8nd bank loans 8Te initially recognised al transaction prica unlgss
the arrangement conslllules a flnanelng transactlon. whgre the debt instrument is measured at th& presènt
value of Ihe future payments dlscounted at 8 m8rk81 rato of in¢8rast. Financial liabilities classified as payablo
within one year are not amortised.
Debt Instruments 8rg subs8qugnlly carried 818morti8ed ￿81, usiThJ the effectlv& Inler&st rate mèthod.
Trade creditors are obllgotlons to pay for goods or sèrvi¢88 that have been acqulred In Ihe OrdIn￿ coursè ol
operations from supplSers. Amounts payab16 arè classifiad as current liabilities if payment Is due within ong
year or less. If not, they are presented as non-current Ilabllltiès. Trade Creditors are recognised inStlally 8t
tr8n88Ction price and subsequently measured al amortlsed cost usln9 thè offtsclivtr interest melhod.
Dere¢ognillon of financlalliabllltles
Finandal liabllltlès aro d&M¢ognlsed when the charivs contractual obligatlons explre or aro dls¢h8rged or
cancelled.
2.10 Employee benefits
The cost ol any unuseil holiday enlillemenl is recognised In the perlod In whlch th8 8mpioy88'8 8ervices are
re￿1v¢d.
Termination benefits are recognlsed Immediately as 8n 9XPgns8 when the charity is demonstrably committed
to terminate the employment of an employee or to provlde 16rmSnallon bonefits.
2.11 Retlrement beneflts
Payments to defined contributlon r8tir8menl b8n8fil schgm88 are charged as an expens8 Bs Ihoy fBII duo.
2.12 Exceptlonal Items
Income and 6xp&ns0s ¢la$sffied 8$ ex¢&pth'on818re 8hown separaleFy on the face of the SOFA. Income and
expenses are treated Bs 8xcèptlonal In n81urè If Ihoy 8rs signific8nl one off income or expenses and ar8 not
expecled to reoceur.
15

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounllng pollclo
Icontlnuedl
2.13 Fund Accountirtg
Funds h8ld by Ihe charity are either..
Unrestricted general funds - the8& are fvnds whlch can be used in accordance wllh th6 charltable objects at
the dlscrelion of the Irusl8es.
Restricted funds- Th886 are funds Testrlcted for a 8Pgcifi¢ purpose as d&flned by the donor. There Is a slngl8
reslricted fund, relallng to th& Soclal Housing Gr8nts prgviougly rèc&iv•d.
2.14 Current 4$s•t Inv8stm8nts
Current asset inveslmeNls in¢lud8 c8sh held on deposit wilh a rnalurtty of threè months or more.
Income from donatlons and l•gaclo9
Unrostrlcted Unre¥trlcted
funds
funds
2025
2024
Donations and glfts
706
457
Incomè Irom Inv86tment6
Unr•strlcted Unrestrlcled
funds
funds
2025
2024
Inlgr9sI receivable
11,457
12,248
Income from eharltablo actlvltles
Unre$trlet•d Unro8trl¢ted
funds
funds
2025
2024
Re$ld8nts' (e&s
1.745,171
1,855,780
16-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
ExpgndSlur8 on eharltablè aetlvStl•$
31 March
2025
31 March
2024
Dlr•et Cost$
Staff costs
Depreciation and impairment
Rètes and w8t8r
Insuran
Llght and heat
Telephone
Postage and st8tlon8ry
Sundries
Provislons and housèhold supplies
Catering
Agency staff
Repalr$ and malnl8nance
Training
Computer and $oftw8re
845.115
26,953
23.465
7.425
87.001
761.839
19.354
12,504
11.423
70.175
li
4.214
19
23,S71
20,754
302,476
17,830
92,731
9.888
20.324
5,362
247
26,655
21,951
216,111
78.443
310.874
6,156
7.711
1,481.706
1.546.805
Sharo of 8UPPOrt and g(wernonce cost¥ {Bee note 7)
Support
Govemance
475.147
35,065
429,190
30,793
1.991.918
2,006.788
Analysls by fund
Unrestricted funds
1,991,918
2,006.788
Support ¢o¥ts allocated to actlvltlos
2025
2024
Staff costs
Depreciation
Rent and SeNic& charggs
nsurance
Telephone
Pogtagg and 81ationary
Sundries
Repalrs, renewals and cornpuler expenses
Training
Legal and professional fees
88nk charges and mortgage
Govemance costs
323,046
1.745
32,144
39,242
649
4.280
12,804
1,686
929
59,891
11,2691
35.065
302,676
1,938
31,923
35,028
1,576
4,423
6,626
7,976
486
35,123
1,415
30.793
510,212
459,983
17-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Exceptlon41 Itèm
Unr•strlct•d Unmstrictod
fund8
funds
2025
2024
Nel profil on dl8p03al of tangible fixed assets
1209.8371
Durlng Ihe year the chailly dlsposad of on& of Its sh8lt8r8d housing propertles. Included within thls figure Is a
repBym6nt of a Soclal HousSng Grant to Homas England.
Trust808
None of Ihe trustees lor any p8Tsons connected wlth Ih&m) rec8lvèd any r8munèr81ion or b8n8fits frorn the
charity during the year.
There wer8 no Iruste8s' expenses paid foT the year ended 31 March 202512024: £nll}.
10 Employ¢o8
The average monthty number of employees durfng the yearwas..
2025
Numbgr
2024
Number
44
45
Employm•nt co•ts
2025
2024
Wages and 8al8ries
Social securily costs
Othér pen8ion cost8
1,075.445
56.626
36,090
960.T41
73,252
30,522
1,168,161
1,064,515
The number of &mployee$ wlws& annual rgmungration was moTe than £60,000
Is as foltows..
2025
Numbèr
2024
Nurnbor
£70,00010 £80,0(KJ
18-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Émployoe¥
Icontlnuedl
Ramunèratlon of kèy management personnel
The remuneration of key management personn61 was 88 follow8..
2025
2024
Aggr9gatg cornpensalion
70,583
68.500
11 Net movement In funds
2025
2024
Th8 nèt movement in funds is slated after charglngl{credltSngl'.
Fees payable ft)r thfy oudil of Ihe chartty's financial statements
D8precialion of owned tangible ftted assets
Profit on disposal of tanglble flxod ags9ts
16,380
28.698
1209.8371
14.000
21,292
12 Taxatlon
The charlty is exempl from t8x*ion on 118 activities because all its income Is 8ppligd for charitable purposes.
13 Tanglbla flxed agsots
Freohold Flxturnb and
bulldlng$
ttlng•
Tolal
Cost
Al 1 Aprll 2024
Additions
Dlsposals
3,683,035
561,299 4,244.334
100,059
100,059
1639.3901
1839.3901
Al 31 March 2025
2,843,645
661.358 3,505,003
D•pr*clatlgn and Impalmient
At 1 Aprll 2024
Depreciation charged In the y&ar
Ellmlnatèd In resp9¢1 of disposals
402,794
2.844
{130.7191
411,265
25.854
814.059
28,698
1130.7191
At 31 March 2025
274.919
437,119
712,038
Carrylng amount
At 31 March 2025
2,568,726
224,239 2,792.965
At 31 Mar¢h 2024
3,280,243
150,034 3,430,277
19-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Debtors
2025
2024
Amounts falllng dug wlthln one y•ar:
Trade debtor8
Other debtors
Prepayments and accrued income
27.121
2.211
40,369
1.718
18.475
20.191
69,701
15 Current assot Invostments
2025
2024
Unlisted investments
749,531
Current asset Inv&stm&nts Includ8s monlgs hèld In a¢eggslbl8 bank a¢wunts with a rnaturity of three months
or more and not used for everyday OP6rafjno costs.
16 Loans and overdrafts
2025
2024
Bank loan8
35
76
Payable within one year
35
76
The mortgage Ss secured wlth a fixed charge over the fraelM)Id IBnd Bnd bulldlng9.
17 Credltors: amounts falllng du• wlthSn ono y•ar
2025
2024
Noto8
Bank loan$
Other laxallon and social securfty
Trade credllors
Other cr8ditOTS
Accruals and deferred Income
16
35
16.527
61.369
16,176
56.036
76
16.266
86,279
4.040
28,659
150.143
135.320
18 Rotlrement bengflt schgm88
2025
2024
Doflntrd contrlbutlon schemojj
Charg8 lo profil or loss in réspect of dafined contrlbuuon sch8m&s
36.0
30,522
-20-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 R•tlr•m•nt bèndlt $chem•8
Icontlnuodl
The charity operates a dellned contrfbution ponsion schem8 for all qualifying employees. Thè 8SS8ts ol the
Bcheme are h&ld separal&ly from thos• of th& charity in an ind8pendently administered fund.
19 Unrestrlcted funds
Th8 unreslricl8d funds of the charity comprise the Llnexpended b81anc8s of donation8 and grdnts which are
not subleet tr) specific condlticins by donors and gr8nlors as lo how they may be used. These Include
deslgnaled funds whlch have been set asldè out of unr881ricled funds by the trusle&s for specllic purposè3.
At 1 Aprfl
2024
Incoming
resource$
Resources
oxpended
Transfors At 31 March
2025
General funds
2.531,379
1,757,334
11,782.0811
131.492
2.638,124
Pr8vlous ygar:
At l Aprll
2023
Incomlng
resource
Resources
expendod
Transfgrs At 31 March
2024
General funds
2,669.682
1,868,465
12,006,788)
2.531,379
20 R•$trlct•d funds
The reslrfcted funds of the charity comprise Ihg unexpended balances of donations and grant$ hgld on trust
subject to speclflc condlllons by donors as to h(>w they may be used.
At 1 Aprll
2024
Tran$f•rty At 31 March
2025
SHG grant
1.440,897
1131,492)
1.309,405
Prevlous year:
At 1 Aprfl
2023
Transfor8 At 31 March
2024
SHG grant
1,440,897
1,440.897
SHG Fund rèl8t6S to th8 Social Housing Gr8nls rgceived by the charity. The funds ar8 hald as part of the
charity's freehold propertles and ar6 to be relnv8stÈd in soci81 housing on sale ol these propertles wlthln three
years or repaid at that time.
During the year the charity sold one of its social housing propertles and m8119 a fgpayrnent lo Hom& England
of the grant attached to it. This is reflected In transfers during th8 yè8r.
21

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Analysls of n•t assets between funds
Unrestrlcted
funds
2025
Re8trlcted
funds
2025
Total
2025
At 31 M#reh 2025:
Tangible assets
CuTr8nt Bss6tsllllabllltlesl
1.483.560
1,154,564
1,309,405
2,792,965
1.154.564
2,638.124
1.309.405
3.947.529
Unrnstrlctsd
funds
2024
R•strlcted
fundB
2024
Total
2024
At 31 March 2024:
Tangibl6 assets
Current assetsllliabili11gsI
1.989.380
541,999
1.440.897
3.430,277
541,999
2.531.379
1,440,897
3,972,276
22 Analys18 ol chang95 In nèt lund8
At l Aprll 2024
Caih flowiAt 31 March 2026
Cash al bank and in hand
607,618
172.6331
534.985
Loans falling du& within one year
1761
41
{351
607.542
172,5921
534,950
-22-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23 CAsh •bsorbad by op0rAtlon8
2025
2024
Deficit for the year
124,7471
1138,3031
Adjustments for:
Investment income recognlsed In st8tèmont of ftnandal actlvlttes
Gain on disposal of tangible lixed assets
Cash on deposit included wlthln current asset Investm6nts
D8pr6ciatlOll 8nd impairment of tangible fixed assets
111,457}
1209,8371
1749,5311
28.698
112,2481
21.292
Mov•m$nts in worklng capllal:
Decrease in ¢JebloTS
Increaselldecreasel credito
49,512
14.864
3,126
119,4601
Cash absorbad by op8ratlon$
1902.4981
1145,5931
-23-