Charity Reglstratlon No. 260015
Company Reylstrallon No. 00956345 (England and Walesl
AVOCET CARE & SUPPORT LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
RickardLuckin

AVOCET CARE & SUPPORT LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
IP Carey
M O'sullivan
MB Stevenson
RM N Callon
TN Cass
Secretary
Rogers
Senlor management
M Rogers
Chief oxeculNe officer
Country of incorporation
Unilgd Kingdom
{England and Wales)
00958345
Charlty registration
England and Wales
260015
Reylst8Md office
Vvesl Suilg. Cot118 Hou58 Locks Hlll
South Street
Rochtord
E88ex
SS4 1BB
Auditor
Rlckard LU￿1￿ Llmiled
1st Floor
County House
100 N8w London Road
Cheknsford
Essex
CM2 ORG

AVOCET CARE & SUPPORT LTD
CONTENTS
Page
Trustees, report
Independent 8udilols r8POrt
statement of financlal advilies
10
Balance 5heg1
11
Statemènt of cash flows
12
Notès to th8 financial statements
13-23

AVOCET CARE & SUPPORT LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI
FOR THE YEAR ENDED 31 MARGH 2026
The Truste&$ (who aro also dire¢ttsrs for the purposes of the CompBnies Act) present Ihelr annual report and
financial slalemen15 for the year ondod 31 March 2026.
The financlal statements have been prepared in accordanc8 with the Charills M8morandum and Art￿leS of
Association. the Companies Act 2006, aNI the Charities SORP "Accounting and ReportirÈg by Ch8rillèg.. Stst8menl
of Reeommended Pracllse applicable lo charities preparing their accounts in accordan￿ wllh Ihe FlnancAal
Rèporting Standard Applicable in the UK and the Republic of Ireland IFRS 102)" leff8ctiV8 1 January 2019}.
Oble¢tlve¥ #nd a¢llvltlès
The prfnupal objectives and activities of the Char¢ly in the year under review are as staled ils Memorandum of
Association, in accordance with Charity Commisslon Guidance and are as follows -
The Charlly Is establlshed for the public benefit for the following objecls:_
{11 Th8 rellel 8nd car8 of 81d6rly persons ol all classes suffering from the disabilities of old age or otherwise in need.
(2) The spresding of Chrisllan principl8s lo 811 human relationships and Ihe application of humanitarian airns to
promote the relief ol the elderly.
(3) To provide further education in Ihg sph8r8 of voluntary work, soc181 work 8nd slmSlÈr 8ctlvlllès so as lo Inculcat$
the principles of good cil¢zenship.
(4) Such olher purposes recognised by English law a8 charitable a8 the Charity shall dèlermlng from 14m¢ to tsmg.
Slgnlfleant
actlvltles
and
publlc
benefit
Avocet Cale & Support Ltd Is aware of and takes note of the charity Commission's requirements regarding ils
charitable puip05e &nd11s bEnefil lo the publlc.
The Charlty maintaSns sa16 And affordable accommodation for elderfy and frail elderly people who may also
appreciate the companionshlp of oU)er Residents and caring staff. The Charity has Sheltered Houses offering a
lot81 of 21 looms, And a Registered Residential Care Home ISI. Georges House) providing 24-hour care and
support for up 10 25 re8ldenls.
The Charity'3 main 80urce of inwme cotn8s from the chargès It makes to Residénts for thèlr 8ceommodalion and
services. Residents mainly fully fund Ihemselv8s bul thérè Is provlslon 8vallablè for ￿8￿d￿ntS lo bé assisted by
Housing Benefits or Soaal Care contracts.
The strategy to meet the Charity's charitable purposes is defined a￿1 reviewed by its Trustee8 and senior 81aff, with
input from other staff and resldenls thernselves. 11 is a well-eslablished fa￿ Ihal loneliness B of great concern lo
many elderly people and the Charlly does all Ihal il can lo help alleviate this worry. All aspects of Health and Safely
nd the provlslon ol good accommodalion are adhered lo and the Charills presence and services ar8 advertlsed lo
th8 local comtnunlly. Prospectivè Residents are invited lo view the Charitys accommodation and are provkled with
an approprlaiè r8nga of advice and documentalion. In particular the availability of trained and eXperien￿d staff and
Car81ine facllllles are highlighted. The Charity has Ilnks wllh the Local Authority and other organlsalions and groups.
The Charily doe5 not undert&kE direct fundraising.

AVOCET CARE & SUPPORT LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2026
Achlevement8 and performance
Charlt8ble actiV4ti8B
The Board of Trustees 5trfve to arhigve value for money in hi)w il deals wilh income lo en8uie that the welfare of
ils Residents is Always top priority. Th8 Charlty's aims 8r8 to help allevlale lonelines8, nurture community
engagement with othèr provkl&rs and provide good quality tsmploymenl for ils staff.
Our Head Office moved away fr(An its Cèntr81 Southend localon into 8 mre cost effectlve pTopgrty based in
Rochford. This move made cost efficiency savings for the charity allowing more of our funds lo be ploughed back
into the serVi￿S and Ihe people who usé them.
St. GeorgES, bulldlng work began lo convert our unused slaff sleeping flat into 8 new bedroom lor a resldenl.
Thls will increase our u8eable rooms lo 26, which lh8 home is registered foT with CQC. Also, at thls tlm8 w8
b8gan changing the house inlo a more dementia friendly environment. This included redecoration of the lounge
and corridors as well as purchasing new arrn chair8 in the lounge areas. Other work, including a new
conservatory, insiallation of a muiÈl In the dining aroa and more D8menlia friendly signage lo aid orientation for
our residents. Works will continue as the year progresse5 to ¢onlinue to enhance th8 anvlronmenl for our
residents.
Unfortunately St. Margaiels House sheltered housing s6rvlcè continued to see a down lum in resKlents throltgh
the year. Desplte continued marketing, and several open days. we were unable lo increase numbers. The
feedback Is that thls klnd Df setv1￿ is no longer de55rablo as people will &lther wgnl independent living with th6
security of 8 car811n8 system or residential care. Our sheltered services sit in belween bolh of these Enodels. The
btsard decided that Ihe lime had come to constslt wllh the resldents and gain Ihelr agreement lo dose Sl.
Margarets and move the three remaining residents lo Frank Phillips Hous9. The move was made In DeTrmber
and all three r8sidenls have settled very wéll Into their new home. Sl. Margarets was advartlsed lor sale in
January 2026. The house allracted a lol of Inlerost and a Sale is eurrenlly progressing.
FrankPhillips House movèd from 70% to occupancy 8t th8 end of the year the year and whllsl this is th&
same sheltered model as St Margaret's the properly is tnoie desirable due to layout and ac￿sSIbIlitY. We
continue to receive enqulries from prospecb've Tesiden15 for the house and currently hav8 a wailing list In place.
Fire 8afely conllnued to be a priorily in tha y88r wllh fire doors bein9 replaced throughout our shellgred housing
services. loft hatches belng replac￿ with fir¥ retardant materials and cornpartmentation surveys being
undertaken lo ensure both OLtI housgs ¢QtntAy wllh The Regulatory Reform (Fire Safely) Ordèr 2005
St Gaorgas House conllnued lo hold stability in resklenl numbers. The Reg151ered Manager resigned from hèr
poslllom In April 2025 and the recruitment pr￿sS began lo find a replaeemenl. In the inlerlm the seNl¢e w83
supportod by thè CEO and Support Manager ol the Charity. The position Of Registered hAanager was
p6rrnarignlly filed by the Support Manager In Juna 2025. is has proved lo b8 a very successful move.
11 has been a very bugy ygar for the Charity and for meetSng il'8 aims of providing comfort and good quality care
for our re51den15 81 911 liffle8.

AVOCET CARE & SUPPORT LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Financial review
The resulls for th8 2025r26 year ar￿ flnanclal position of the eompany aro as shown in the annexed financlal
Slalemellls. Th8 deficlt made IrTr the year wa% £70,291 {2025 - a dèflclt of £24,74n. and reserves at thè y8ar end
were £3,877,238 (2025- £3,947,529).
It 18 the aim of the Charity lo ensure that il has sufficionl resetves 10..
(al Provlde htsnds to enable the Charity lo continue ils activities in the short term abSell￿ of a $our¢e ol incolne.
{bl Allow the Charity to continue to develop other services il is able to offer lo Residents.
(¢1 Allow the Charity lo pursue long term capital prolects to meet the needs ol both resent and future Residents.
In ciider lo meet IhesB requlretnenls IhB Charity alms to allow Unreslrkted Reserves to grow by 5Q/o to 15% of
lumover per arinum..
For th8 y8ar tjndèr rèview the Charity has not met this oblective. The Trustees wlll continue to monitor and assess
the Charlty's financial sllualilw.
Value
for
Money
The Regulator of Social Housing brought in new Value for Money metrics in 2018 that requlr8s all its social houslng
members to consider and report on al the end of thé y8ar.
The Trustees have considered the 7 metric les15
Metsic 1 Re-investment % - There has been no propetty development in the y&ar Mlh exp8ndllure focus8d on
alnlalnlng assets. The reinvestmenl melric is therefore O%12025'. 0%).
M6tiSc 2a- New Supply {SoeAal Housing Units} OA and Metric 2b- New SL¢pply (Non-soclal Housing Unlts} %- There
hav¢ been no new units created. Ihls metric is therefore Ovll for both (2025.. 0°/ol.
Metric 3- Gearlng Oh_ As the charlly does not have any loans this metric does not app]y.
Metric 4- EBITDA MRI Int&r8st Cover % - As mentioned in metric 3 above the charity does not have any debt and
therefore this melti¢ do08 not apply,
Metrtc 5 - Hgadline SoGial Housing Cost - Based on total charitable activity costs together wlth 5UPPOrt C051s less
deweciation, and capilalised major repairs., divided by room rather than house. This co8118 £52,37012025.' £42,679}
per roomlunil,
Metric 6a Operating Margin Isoclal housing lelling81 Vo and Metric 6b OpgFallng Margin loveialll % - In 2026 an
operating deficit was made, letlings and overall being the same figures this year, Ih8Tefore this rnelTiC 18-4%12025'.
-14QA}.
Metrlc 7- Return on Capital Emptoyed 'h Current year deficit resulted in-2%12025.' -6% operating deficill.
The Charity complies with the Governance and Financial Visibility Standard i58ued by the Home8 and Communilios
Agency Insofar as it applies to organisalions of the size of thts on&.
Plans for future PBrlods
Our focus for the coming year wlll be lo further develop the remaining two ptvpertl98 held by the Charity. Some of
th¢ proceeds of the sale of St Margarets will be earmarked to fvrtheT develop the Dementia fTiendly environmonl al
St Georges House and update the interior of Frank Phillips House, lo conlinue lo provide a comfortable, safe and
homely envlronmenl lor our residents. 11 was decided lo sel void'8 once again al 20% and rent InC￿aSe8 by 7%.
The rent incr&ase took inlo Rccounl the continued inflationary pressure8 and associated costs.

AVOCET CARE & SUPPORT LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2026
Structure. governancè and managernent
Govèrnlng
document
Avocet Care & Support Lld Is a règl$lered company in England (No. 009563451, limÉted by guarantee wilhoul share
eAPital and governed by its Memorandum and Articles of Association dated 1710611969, and as amènded by 8pecial
resolutions dated 2613198, 14108101, 31110101 and 021C14104.
The Charity is registered as a charity with the Charity Commission (No. 260L1151 and also reglslered with th8
Regulator of Social Housing a8 a Social Land￿rd (No. H08331.
The Charity wa8 an affiliated member of Th$ Abb8yfield Charity unlll 28 March 2024.
The trustè8$, who are also the directOTS for the purpose of Company Law, and who sorved during the yè81 up lo the
dale of 3lgnalure on financial stslements were..
IP Carey
M O'sullivan
MB Stevenson
RM N CaFton
TN Cass
Recruitment,
appolntment
and
traln5ng
n•w
trustees
The Cha¥ily took on 8 new Trustee in November 2023 and is currently still looking lo recruit new Trustees. Despite
efforts being mad? few people come forward and the charity continues to ha¥8 vacanaes.
Organisational
structur6
The Executive Gornmlttee meets on 8 regular basis and are avqilabl8 should a maèting be necessary foi any urgent
m8ttèrs. The C.E.O attends these meolings.
Tho Executive Committeè Is supported by senior staff employed by the Charily., tho Support Man898r, Operalions
Manager and the Man8oer of Sl, Georges House. Although they do not attend execLrtlv6 meetings. Ihey are
available should the need arise. Each aspect of the Charity's business is règularfy ¥eviewed and any changes in
policy are fttrlly debated and agreed. The Trustees assist wlth many matters including tnoniloring of budg81
expendituie as well as dev8lopmenl of policy and procedure. The Charity employs up to 45 staff which provid¢
mRnagemenVadminislralive support, Sheltered House services (induding oul-ol.hours Carèllne response}, personal
care servic&s, clèanlng and maintenan￿.

AVOCET CARE & SUPPORT LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
statement of trustees, respon81billtles
The trustees Iwho ar8 also dlrectors of Avocel Care & Support Ltd for the purposes of ccbmpany lawl ar
responsible for prepariro the Report of Tho Tiusle95 and the financial slalefflenls In accordance wlth applicable law
and United Kingdom Account Sl8ndards {Unlled Kingdoffl Generally Accepted Accountlng Practice).
Company law requires lh8 trustees lo prepar8 financlal stslem8nts for aach fin8ncl81 year which gwe a true and fair
vlew of the state of affairs of Ihe ¢harilable cc)mpany and of th8 Incomlng resources and application of reSoUr￿s,
Includbng the Ineome and expenditure. of the charitable company for that pgriod. In prep8llllg those financi21
ststèmènts, th6 trustees are required lo
seleol
sullabl
accounting
policies
and
apply
them
eonslslently.,
observe
the
methods
and
principles
the
Charity
SORP.,
make
ludgemants
and
estimates
that
reasonable
and
prvdenl.,
prepare the financi81 slatèmÉnts on (he going concem basis L¢nless il is inappropriate lo presume that th
charitable comparty will continu& in business.
then
The Iruslee8 are responsible for keeping propEr acccumfjng records whlch disclose with reasonable accuracy al any
Ilme al the finanrAal position ol the charitable company and to ènable them tts ensure that the financial slalemenls
comply with the Companies Acl 2006. Thèy are also r88ponslble for safeguarding the assets of the charitable
company and hence for taking Teasonab18 s18ps for the prévèntlon and detec￿.on of fraud and other irregularities.
In sci far as the Iruslees are aware..
there Is no relevant audit inforrnalion of whi¢h the charitsble company's 8udltois are unaware.. and
the Iruslees have taken all steps that they ought lo have tsk￿ lo mak8 Ih8mselve8 awarè of any relevant audit
nlorm8tion and to estBblish that the auditors are aware of that information.
Auditor
In accordance wllh the companys art￿les. a resolution proposlng that Rlckard Luck(n Llmiled be reappointed as
audttor ol the company will be put at a General Meeting.
Dlsc108ure of Informatlon to audltor
Each ol the trustees has confirmed that there is no information of which thoy are 8W8re which Ss relevant to the
audtt, bul of whlch the auditor is Lfnaware. They have further ¢onflrrned that they have t3k8n appropiiale slep5 to
idÈnlify such relevant information and lo establish that the auditor 18 aware of such informa*¢Jn.
This rgport ha5 been wepared in accordan￿ with the Slalemenl of Recommend8d Practlc8 xppIic8b18 to chariti6S
preparing their accoun15 In accordance with the Financial Reporting Standard 102 applicable in thè UK and
Republic of Ireland and In accordance with speck?1 provisions ol Part 15 of Companies Act 2006 18laling lo small
enlilies.
The tsus
tsrt was approved by the Board of Trustees.
IP Carey
Dale..

AVOCET CARE & SUPPORT LTD
INDEPENDEl+if AUDITOR'S REPORT
TO THE MEMBERS OF AVOCET CARE & SUPPORT LTD
Oplnlon
We have audlled the financial stslements of Avoe8t Care & Support Ltd (the 'charily'l for Ihtr y8ar ended 31 March
2026 which comprise the slalement of finan¢lal aclivilies, the balance 8heet. the statement of cash flows and note5
to the financlal slalemenls, including 5ignilicanl accounting polieles. The financial reportin9 framework that has bee
appligd in their preparation is applicable law and Uniled Klngdom AccountSng Standards, inclL¢ding Financlal
Reporting Standard 102 The Financlèl R8POrting Slandard 8pplicabl8 in frhe UK ènd RepublK of Ireland (Unitèd
Kinwlom Generally Accepted Acctsuntlng Practi￿1.
In our opinion, the financial slalemenls..
give a true and fair view of the stale of the ch8rilable company's affalrs a5 al 31 March 2C126 and of its
incoming reSoUr￿S and appllcalion of resources, including its inoome 8nd expendl1u￿, for the yoai the
end&d',
have beer¢ properfy prepared in ac￿rdan￿ wlh UnltÉd Klngdom Generally Accopled Accounting Praellc8',
havé b88n prepared in accordance wSlh th6 requirements of th8 Companies Act 2006, 8nd the Charities Act
2011.
Ba¥ls for opinSon
We conducted our audit in accord8n¢e with Intemationd Standards on Auditing (u￿ IISAS lu￿) and appll¢gble
18w. Our respDnsibililies under Ihose standards are fvrther dèscribed in the AudiloPs responslblli118s for the gudil or
the fin8n¢i81 slalements sectlon of our report. We am ind8pend8nl ol the charity in accordance wsth the ethical
requir@m8n18 Ihal are relevant to our audit of the ffinancial 8tslements in the UK, Including the FRC'S Elhlcal
Standard. and we have futh'lled our other ethical responslbililies in accordancè wilh th88e requiremen15. Wo believe
that Ihe audit evidence we have obtained Is sufficient and appropriate lo providg a b8sl8 for our oplnion.
Concluslons r•lating to golng concern
In audiling the financial st8tem8nls, we have concludod that the trustees, use of th8 going concem basls of
accounting in the piepar8lion of the financial stAt&ments 18 appropriate,
Based on the work we have perfomied, w6 have not idenlified any malefial uncertainties relabng lo events or
conditions that, indSvldually or collectively, may ca518ignlficant doubt on the chaiilys ability to continué as a wing
concern for a poriod of al leasl ￿e1ve month8 fiotn when the financlal slalemenls a￿ aulhotiSBd for Issue.
Our responsibililie8 and the responsiblliQ8s of the Iruslees with respect lo going concern are described in the
r8lèvanl secllons of IhFS report.
other infomiatlon
The other information comprises the Informallon included In the annual report other than the financial slatemenis
and our audilorfs ieport thereon. The trustees are respon5lble for the other inlomialk)n contained within the annual
rèporL Our opinion on the financial stalerllent8 does not cover other information and, ex￿p1 to the extent
otherwise explicitly staled In QUT report, we do not èxptess any form of assurance conclusion th8rèon. Our
responsibility is lo read tha othèr information and, In doing 80, consider whether Ihe other information is materially
Inconslslent with the finanual slalemenls or our knowledgg obtalned in the cour$8 of the audil. or otherwisè appears
lo be malerially misstaled. If we Identify such material Inconsislenaes or apparent material misslalemen15, we are
required to delertnine whether thi8 gives rise to a m*erial misstatement In the fin8ncial slalemenls themselves. If,
based on the work wè have pgrformed. we o)ndude th81 there is a malerlal tnls51alement of this other Infoirnalion,
we are required to rèport that fad.
We have nothing to r¢ptsrt In this regard.

AVOCET CARE & SUPPORT LTD
INDEPENDENT AUDrroR'S REPORT (CONTINUED}
TO THE MEMBERS OF AVOCET CARE & SUPPORT LTD
Oplnlon8 on other matter8 prescrlbed by th& Companlès Act 2006
In our opinitsn. based on the work undertaken In the course of our audit,.
the information given in the Iruslees, r8POrt for th8 finaneial year for which the finan?Aal slalemenls are
prepared. which includes the directors, report prepared for th¢ purposes of company law, is consislenl wlth the
finan￿al slalemenls.. and
the directors, report includ8d withln th8 trustees, report has been prepared in accordance with applicable legal
requirements.
Matters on whlch wa are requlred to report by excepllon
In the light of the knOW￿ge and understanding of th8 charity and its environment obtained in the course of the
audil, we have not idenlrfied material rnis81a18m6nl8 in the directors, report included within the trustees, report.
Wè have nothing tts report in respect of the following mall8TS ui relation lo whith the CotTwanie5 Ad 2006 and
Charities Act 2011 requires us to report lo you if, in our opinion..
adequate accounting records have not beén kept. or reiurns adequate for our audit have not been re￿Ived
from branches not visited by u8-, or
the financial slalomenls are not In agreémènt with the> 8ccoun*'ng records and Telums., or
¢0rt8iTr disclosures of trustees, remunerallon specified by law arg not made,. or
we have not received all the infomiation and èxplanations w& requi￿ for our 8udS1.
In addition. we have nolh#ig lo report in rg3pocl of the following mgtter where thE HDU51ng and Regeneration
Act 2008 requires us lo report to you if, in OUT opiniori-
a salisfaclory system of control over trgnsaclions has not been maintained.
the Iruslegs were not entltlEd to prèpare the financial slalements in accordance with the small comp8nlè8
iegime and lake advantage of the small companies, exemptsons in preparlng the Iruslees. report and frorn the
requirement lo preparè a str8tÈgic report.
R8$pon8ibilitie8 of trustees
As explained more fully in the sialement of trustees, r88ponsibi111I85, th8 Irus18es, who 8ra also the directors of the
haiily fot the purpose of company ￿w. are ¥esponsible for the pieparalion of th8 fflnaftclal statèmèntg and for being
8a115fled that they give a true and fair view, and foi 8uch internal eontrol as the trusto&s determine is necessary to
nable the preparatlon of financial statements that are free fro￿ material mis8lalemenl, whelhor dug lo fraud or
8rror. In prèparing the financial stalemenls, the Iiusle&s ar8 responsible for assessing the charity's abllity lo
continue as 8 golng concern, disclosing, as applicable, mallers rolated lo going wncern and using the golng
oncgtn basis of eccounling unless (he Irus(ees either intend lo liquidate the charitabl8 company tsr to C•8S&
operalioins, OT have no realislk alternativè but to do so.
Audllor's responslbllsties for the audit of th• flnanelal $tai•mènts
Our 0￿.e¢lIVeS aro lo obtain iea50nable assurance about whethgr the financ￿1 stalemenls as a whole are free from
material fflisslalemenl, whether duè to Iraud or error, and lo issue an audilorfs report that Includ&s our opinitsn,
Reasonable assuranc8 is a high lèvel of assurance bul is not a guarantee that an audil conducted in accordance
wilh ISAS IUW wÈll always delecl a material misslatemenl when It exists. Misslal8menls can arise frorn ffaud or
error and are consldoiod material if, individually or in the aggregate. they could reasonably be expocted lo influenc8
the economic deThsion5 of users taken on the basis of these financial stalernenls.
The exlent lo which our piocèdur88 8rÈ capable of detecting irregularities, including fraud, is detailed below.
Capablllty of the aL￿1t In detecting irregul#rfty, Ineludlng fraud
We identified areas of law and regulation3 that could reasonably be Expetled to have a material effect on Ihe
financlal stalemenls frorn our,. general commerdal and sector eXper￿nce- through verbal and wrillen
communlcations with those charged with goverllanco and tsthèr management., through communications with legal
counsel. and via inspection ol the charitable Companls regulatory and legal corresponden￿.

AVOCET CARE & SUPPORT LTD
INDEPENDENT AUDITOR'S REPORT {CONTINUEDI
TO THE MEMBERS OF AVOCET CARE & SUPPORT LTD
We discussed with those charged with govem8nce and other management the polides and procedure8 Tegarding
compliance with laws and regulations.
We communlcated 1delltt￿ed laws and regulations lo our team and r6m8ln8d alert lo any indlcator5 of non-
compliance throughout th8 audrfc, w8 also specifically consldered where and how fraud may occur wlthln th8
ch8ritablè company.
The potential effect of these laws and regulations on thè financial statements varies conslderably.
Firstly, Ihg charitable company is subj9cI lo laws and reg￿latIonS that directly affect the financial statements.
including.. the charitablè company's con51ilulion- rolevanl financlal reporting standards,. company law.. the Statement
of Recommended Pr￿tiCe appllcable lo charities preparing their accounts in accordance with FRS 102 (Èffective
from 1 January 20191.. and w8 assess the extent of Gompliance with these laws and regu￿tionS as p8rt or our
procedurès on thè relatéd financial statement items.
Secondly the charitable company is subject to many oth8T laws and regulations where the consequences of non.
ompliance could have a material effect on the amounts or disdDsure$ in the financial 5talemenls. for instance
ihrough the imposition ol fine5 and pen8llie8, or through losses arising from lilig8tions. We identified the following
areas as those most likely to have such an affeGI.' legislation directly applicable lo the ch8rlty sector such as Ihe
Charilies Aot 2011 and tha regulatory requirernenls of the Charlly Commission", operating licences regarding care.,
employrnenl legislation-, health and saf81y legislation,. Social Housing regulallon5,' tsx legi81alion particularly In
relation lo gift aid,, data prolectlon ￿gUlations,. anli-bribery and corrupllon legislation., and the Care Quality
Commisslon.
Inlematlonal Audhlng Standards IUKI limit the required procedures tts idèntify non-complian￿ wlth Ihese18ws and
regulations lo the procedures. and no procedLEre5 over 8E4d atx)v8 those already noted are required. These limited
procedufes dld not identify any actual or suspected non-cotllptiance with laws and regulations that could have a
material impact on the financial statements.
In relation lo fraud. we performed the followlng specific procedures in addition lo those already noted..
Challenglng a55umplions rnade by management in ils significant 8ecounling estimates in particular.
deprer48lion',
Id6nllfying and t88ting journal entries, in particular any enlrles posl¢d ￿th unusual nominal ledger account
comblnations, jou¥nal entries posted by senior management, joumal entries crediting cash or any r8V8nu8
account and large year end journals-
Performing aNalylical procedL¢res to Sdentbfy unèxpected movements in account balances whkh may be
indicalNe of fraud..
Ensuring that testing undertaken on both th¢ Statement of Financial Aolivily ISOFAI and the Balar￿e Sheet
includes a number of ilems selected a random basis.,
These procedures did not identkfy any actual or su5peclod fraudul8nl irregularily that could hav8 a maleiial impact
on the financial slalements.
Owlng to the inherent Ilmllalion$ of an audit. there is an unavoidable rlsk that we may not have detècted some
material mi55talemenls in the financial statements, even though we havè propèrly planned and performed our audit
in accordance wllh Inlernallonal Auditing Standards {UKI. For example. the furth8r r8moved non-complianEe wÉlh
laws and regulations is frorn the events and t¥ansacllons reflected in tha finanel81 slalernenls, the less likety the
procedures th81 we 8rè required lo undertake would idenlify k. In addition, a5 Wlth any audit, there rernains a hlgh
risk of non-dètectlon of Irregul8rilies, as these might involve collusion, forgery, Intentional omissions,
m15reprtr5enlalion, QT the override of Internal controls. We are not reswnslbla for preventing non-complian￿ wlh
18ws and regulations or fraud, and cannot be expected tts detect nO￿￿Ompli￿tTrce with all laws and regulation8 or
8vÈry Inddence offraud.
A further description of our responsibKlties Is available on the Financial Reporting Council's websit8 al.. https'.11
www.frc.org,uklaudilorsresponsibNities. Thls d88cripllon forrns pgrt of our audito¢s report.

AVOCET CARE & SUPPORT LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OFAVOCET CARE & SUPPORT LTD
Use of our rèport
This report is mad& solely lo the charitable cornpanys 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 mighl slate lo th& ¢harilable ¢ompany's
members those matters we are required to slate lo them in an audltor's report and for no other purpose. To the
fullest extent permilled by law, we do not accept or assumè rosponslbllity to anyone other than Ihe charflab18
company and the charIta￿e company's members as a body, for our audit work, for thls report, or for th8 oplnlons w8
have formed.
Janln• Man$fl•ld Isonlor Statutory Audltorl
for and on behalf of Rlckard Luckln Llmlted
20 JuLq lo'16
Chartared Accountants
Statutory Audltor
1st Floor
County House
100 New London Road
Chelmsford
Essex
CM2 ORG

AVOCET CARE & SUPPORT LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
UnreBtrletèd R•strlctèd
funds
funds
Tolal Unr•strlctèd R*strlct•d
funds
funds
Total
2026
2026
2026
2025
2025
2025
Notes
Income from..
Don8tions and legaC￿S
Charitable activities
Investmen18
206
1.820.527
21,327
206
1,820,527
21,327
706
1,745.171
11,457
1,745,171
11,457
Total Income
1.842.060
1,842,06Q
1.757.334
1.757,334
Expenditure on.,
Charitable aclivitles
Ex￿ptIonal item
1.912.351
1,912,351
1.991,918
1209,837)
1.991.918
1209,8371
Totsl èxpondlturè
1.912,351
1.912,351
1.782.081
1.782.081
Net expendltur¢
170,29fj)
170,2911
{24.747)
(24.7471
Transfers between
funds
131,492
{131,4921
Net mov•m&nl In
funds
170.291)
{70,2911
106.745
{131,4921
(24.7471
Reconclliatlon of funds..
Fund balances at 1 Aprfl 2025
2,638.124 1.309,4D5 3,947,529
2.531.379 1,440,897 3,972,276
Fund balance$ al 31 March
2026
2,567,833 1,309,405 3,877,238
2,638,124
1,309,405 3,947,529
The stalernent of financial activities includes all galn8 and losses recognlsed In Ihg year, A11 Income and expendllure
derive from conlinuing activities.
10

AVOCET CARE & SUPPORT LTD
BALANCE SHEET
ASA T31 MARCH 2026
2026
2025
Nots$
Fixed assets
Tangible assets
13
2,836,058
2,792,￿5
Current assots
Debtors
Inveslmtsnls
Cash at bank and In hand
24,421
619,889
543,087
20.191
749,531
534.g85
15
1.187,397
1,304,707
Credltors- amounts falllng due wlthln
one year
1146,2171
{150,1431
Not Current assets
1.041.180
1,154,564
Total assets less current Ilabllltlas
3,877.238
3,947,529
Net assets excludlng p•n$lon Ilablllty
3,877,238
3,947,529
The funds of tho charlty
Reslricled income funds
Unrestrlcted fund8
20
1.309.405
2.567.633
1.309.405
2,638,124
3,877,238
3.947.529
These financial slalemenls have been prepared In accordance wilh the provlsltsns applicable lo companies subject
lo lh8 small companies regimo.
Thè financl
enls were approved by the ttU51ees on ..,..,.. .
IP Carey
Cotnpany registration number 00956345 (England and Walès)

AVOCET CARE & SUPPORT LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2026
2026
2025
Nots$
Cash flow8 from operating activltips
Cash generated fromllabsorbed by)
OPErallons
25
56,950
1902,4981
Investing activities
Purchase of tangible flxed as$o1s
Proceeds from disposal of tangibl8 fixed
assets
Repayment of grant
Inveslmenl Income recelved
170,1401
(100,0591
1.050,000
{131,4921
11,457
21.327
Net ca8h (used inllgenerated from Invostlng
actlvltle8
{48.813}
829,908
FlnAnelng a¢tlvÉtles
Repayment ol bank loans
1351
141)
Net cash used finan¢lng a¢tlvltle
(351
(411
Net incr8aselldecrea891 In cash and cash
equivalents
8,102
(72,6331
Ca8h and cash equivalents at beginning of y6ar
534,985
607,61e
Cash and cash èqulvalgnts at end of year
543,087
534,985
12-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Accounting poIi¢ig
CharSty Infomiatlon
Avooel Carg & Support Ltd is a private company limited by guarantee Incorporated in Ellgland and Wales. The
regi8lered office is Wesl Suile. Coltis House Locks Hill, South Str681, Rochlord, Essex, SS4 18B.
1.1 Accountlng conventlon
The finanoal slalemenls have been prepared in accordance with th& charttrfs memorandum and articles, the
Companies Act 2006, FRS 102 'The Financial Reporting Standard appllcable in the UK and RepubFic of
Ireland. I'FRS 102.1 and the Chariiies SORP "Accounting grKI Reporting by Charities.. Slalemenl of
Recornmended Practice applicable to charitie5 preparirTrg their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. leffeclive l January 2019}. The
charity is a Public Benefit Enliw as defined by FRS 102.
SORP Departure
The entity Is both 8 reglstered charity a Tegislered social landlord. The trustees have opted to produce
flnanelal s18lemènls under the Charity SORP rather than Hotjsing SORP because It Is judged this SORP is
more 8ppropriale for providing the detailed infonralion to the members.
The financial 81alemenls are prepared in sterling, which Ls Ihe functlonal currency of the charrty. Monetary
amounts in Ihgse financial stalemenls are rounded lo the nearest £.
The ffinancial stalernenls have been prepared under the historical c081 convention. The principal accounling
policies adopted arÈ set oul below.
1.2 GI￿ng concern
Al the lirne of approving the finandal statement5, thE Iruslees have a TeaSona￿e expectation that the charity
has adequate resources lo contlnu6 In operallonal exlslenco for the foreseeable future. Thus the trustees
conllnue lo adopt the going concern basis of acc¢xJntlng In preparlng the flnancial slatemenis.
1.3 Charftable funds
Unrestricted funds ar8 availab18 foi use at the discfetion of the Injstees In furtherance of th8lr ¢h8rilable
oblecUv8S.
Restricted funds ar8 sttblect to Specrfio conditions by donors or grantors as lo how Ifiey may be used. The
purposès and us88 of the r&slricled funds ale sel out in the noles to the financlal slatements,
Endowment funds are $ubl8ct to SP8dfic conditions by donors that the capital musl be malntalned by the
charity.
1A Income
Income15 r8cognlsed when th8 charity is legalty entitled lo il after any performance condltsons have been rnel,
thè 8mounls can be m8asured r81iably, and il is probable that Income wll LE received.
Cash donations are recognSsad on r8C81pl. Olh8r donallons ale recognised On￿ the charity has been nolified
of the donation, unless performance conditlons requlie deferral of the amwnl. Income lax recoverable in
relallon to donations received undor GiftAkl or de8d8 of covenant is recognised at the time of the donation.
Legaci8s are recognised on receipt or otherwse if Ihe charlty has been nolifi8d of an impending distribution,
the amount is known, and receipt is expected. If the Bmounl 1$ not known, the legacy is treated as a
nlingenl assel.
13

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Accounting pollcles
Iconllnued
1.5 Exp8ndituro
Expendllure is recognlsed once there 18 a legal or con6tructlV8 0￿1g￿lOn to transfer economic benefit lo a
Ihlrd party, il Is probable Ihal a Iransler of economic benefits will b& r￿UIred In selll8rrt8nl, and the amount of
the obllgallon can be measured reliably.
Expendiknre is classified by aclivily. The costs of each actrvlty are made up of the lolal of direct costs and
shared costs. including suppDrt costs involved In undertaking each activity. Direct costs attributable lo a single
activity are allocated directly to that actlvity. Shared costs which ¢¢￿tribUte lo more Ihan one activity and
support costs which are not attributable to 8 singl8 8clivily are appDrt'oned between those activllle5 on a b855S
consSslenl with the use of resgufces. Contral staff costs are allocated on the bBsi$ of lime spent, and
depreciation charge5 are allocated on the portion of the a58el's use.
1.6 Tanglble flxed assets
Tangibl8 fixed asse18 are inilialty measured at cost and subsequ8nlly Tll8asured at cost or valuallon, net of
depreciation and any impairment losses.
DtspTecAalion18 recognised so as lo write off the cosl or vèluatlon of gS8818188S their residual values over thelr
Useful lives on the following bases..
Freehold buildings
Fixtures and filtlngs
2% slraighl line
IOWO r8ducing balance
Thé gain or loss arising on the disposal of an asset is deterfflined as the difforence between the sale proceeds
and the carryirKJ value of tha ass&t, and is 16cogni88d in the statement olfinanctal activitles.
1.7 Impairnient of fixod assats
Al each reporting end dale, IhB chaiyty r8V*8ws the carrying amounts of its tattglble assets lo deleTmine
whether there TS any indication that those assets have suffered an impalrmènl loss, If any such indication
exists, the recoverable amount of the asset is estimated In order lo deleimine the exlenl of the impairment
loss l¢f any).
1.8 Cash and cash equlvalents
Cash and cash equivalen15 include c8sh in hand, deposits held at call with banks, othèr ghort-18rm liquid
in¥eslmenls wlth oiiglnal malttrllie5 of three months or less, and bank overdratts. Bank overdrafts arè shown
wlthln borrowings in current liabilities.
1.9 FinancÈal Instruments
The charlly has eleclod lo apply the provisions of Sedion 11 'Basic Fin8nclal Ingtrum8nls' and Section 12
'Olh&r Flnancial Inslrumenls18sues' of FRS 102 to all ol ils financlal Instruments.
Flnanel81 Instruments are recognised In the charills balan￿ shèet whèn the charlty beoomos party to the
conliactual prowlsions of the in8tsumenl.
Flnancial assets and liabilities are offset, with the nel amounts presented In th8 finandal sla18menls. when
thèr8 18 a18gally enforceable right lo sel off the recognised amount5 and Iheie is 8n intention to Sellle on a nel
basls or lo realise the asset and settle the liability slmuEtaneously.
Basic financlal assèts
Basic financial assets, which include debtors and cash and bank balances, are initially measured al
Iransactlon price including transaction costs and are subsequently carr￿d at amoFtised Ix)sl using the effective
interest method unless the arrangement consiilutes a financing transaction, where the transaction is
measured al the present value of the future receipts discounted at a markot rate of Interest. Financial assets
dassified as receivable wllhin one year are not amortSsed.
14-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Aceountlng pollel•$
IContinu8d)
Basic li￿ancIal liabffltities
Basic financial liabilities, including erèditorg and bank10gns are initially recognised al transaction prlce unless
the arrangement constitutes a financlng transaction, where the debt instrument is measured al the present
value of the lulure payrnenls discounted al a market rale of interest. Financial liabilities dassified 85 P8yabl
thin one year are nDt grnortÈ5ed.
Dèbt Instwmènls ar8 wbsequ8nlly carried at amortised cost, uslng the effectlve Inlwesl ral¢ method.
Trade ¢rodilL)i¥ obligallons lo pay lor goods or services that hava beèn 8cquired in th8 ordi¥Jary"course of
operalK)n8 from suppliers. Amounts payable are classified as eurr8nl liabililles if payment Is due within one
year or 188s, If not, they are presented as non-current liabilitiès. Tr8dè Crèditors are recogni8ed initially al
Iransadion price and subsequenlty measured al atnortised cost u8ing fhe effective Interest method.
D•recognltlon of flnanclal Ilablllfles
Financial ligbililiss ar6 derecognlsed when the charfly's contr8¢lual obligatlons gxplre or are discharged or
cancelled.
1.10 Employee beneflts
Tho ￿st of ar)y unused holiday entluement Is re¢ognl$ed in the period In which the employee's services ara
received.
Termination benefits are recognised lrrimedi&t61y 88 an 8XP8ri8È wh8n ihe ¢harily is demonstrably committed
lo lerminale the employment of an eMp￿Ye6 or to provid8 lerrnination benefits.
q.11 Retirement b&nefits
Payments to defined conlribution r&tlremant ben8fi18ch8ffle8 are charged as an expense as they fall due.
1.12 Exceptlonal items
Income and expenses cfassified as exceptlonal are shown separately on thg face of th8 SOFA. Income and
expenses are treated as excepiional In natura if thèy are slgnificanl one off income or expenses and are not
expected lo reoccur.
1.13 Fund AcGountlng
Funds held by the cha¥ity are either..
Unrestricted general funds - these are funds whl¢h can bo U88d In accordance with the charitable objects al
the disc¥etion of the trustees.
Restricted funds- Thesè 8r8 funds 188lricled for a spe￿[10 purpose as defined by the donor. There Is a single
restricted fund, relating to the Sodal H(Truslng Grants previously received,
1.14 Current asset Inv8Stm?nts
Current a56el investments includ& cash held on d*p0511 with a malurlty of three months or more.
15

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Crltical accountlng estimates and judgements
In the applkation of the charity's a¢eounling polkie$, the trustees are required to make judgernents, estimatès
and assumptions about the carryI￿g arr￿Unt of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other f8ciors that
are consld8r8d to be relevant. Actual results may differ from these estlmatES.
The estimates and underlying assumptions are reviewed on an ongoSng basls. Revlslon5 to aocounling
eslimales aTQ recognis8d in the period in which the estimate is revised wh8ra the ievlslon aff8cts only that
peTiod, or in the period of the revision and future periods where th6 rèvision 8ff8cls both current and future
periods.
Incomè from donatlons and legacies
Unre5tricteil Unrestrlcted
funds
funds
2026
2025
Donatsons and gifts
206
706
Income from charitable activltles
Unr•$trlctod
funds
2026
Unr&strlcted
funds
2025
Re8idenl8' fges
1.820,527
1,745,171
Income from Investments
Unrestrlcted Unrestrlcted
fund¥
funds
2026
2025
Inlorosl rec9ivable
21,327
11,457
16-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Expendltur8 on eharltable activities
31 March
2026
31 March
2025
Dlrect Costs
Staff costs
Depreciation and impairment
Rates and water
Insuran
Light and heal
T&lephone
P051age and stationary
Sundries
PFOVISICVIS and hLTrU8ehold Sltrpplles
Catering
Agency staff
RepaiTE and maintenance
Tralning
Compulei and software
881,142
25,477
33.280
9,734
68.240
845.115
26,953
23,465
7,425
87,001
4,214
19
23,511
20.754
302,476
17,830
92,731
9,888
20,324
396
26,070
18.609
281.534
28.912
85.334
3,882
24,064
1,486,674
1.481,708
Share of support and governanee c¢)sts {see note 71
Support
Goveman
398,543
27,134
475,147
35,065
1,912,351
1,991,918
Analysis by fund
Unreslrlcted funds
1,912,351
1,991,918
Support costs allocatèd to actlvitie8
2026
2025
Slgff costs
Depreciation
Rent and Servlce charges
Insurance
Telephone
Postage and siationary
Sundries
Repairs. r&new8ls and compu18r exp8ns8S
Training
Legal and profosslonal fees
Bank charges and mortgage
G0voma￿e costs
281,093
1,570
18,332
20.618
1,263
4,189
7,047
3,932
3,24fj
57,898
(6451
27,134
323.046
1,745
32,144
39.242
649
4,280
12,804
1,688
929
59,891
11,2691
35,06S
425,677
510,212
17.

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Exceptlonal Item
Unrestrlcted Unrestrlcted
fund8
funds
2026
2025
Net profit on dlsposal of langlble frAed a55els
1209,8371
In the prior year tha charlty dlsposed ol one of ils sliel(ered houslng propertles. Includèd wllhln this figure is a
repayment ol 8 Soclal Housing Grant tts Homes England.
TN¥tees
None of the trustees (or any persons ¢onn¢cled with them) received any remun8r8tlon or benerrts froffl the
char¢ly during the year.
There were no trustees, expenses pald for the year ended 31 March 202612025.. £nlll. All other replated party
transactions are disclosed In not8 23.
10 Employ808
The average monthly number of employees durlng the ye8r was-.
2026
Number
2025
Number
40
44
Employment costs
2026
202S
Wage5 and salarigs
Social securily costs
otheT pension costs
1,1)04,701
113,106
44,428
1.075,445
56,626
36,090
1,162,235
1,168,161
The number of employees whosè annual remuneration was more than £80.￿0
is as follows..
2026
Number
2025
Number
£70,000 to £80,000
18

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
10 Employees
Icontinugdl
Remuneration of key management personnel
The remunerallon of key management peTsonnel was as follows..
2026
2025
Aggregate compensation
73,188
70,583
11 Net movomant In funds
2026
2025
The n¢1 nK)vtsmonl In funds Is slated 8ft6r charglngl{credilingl'.
Fees payable for the audit of Ihe charity8 financial stalemenls
D￿recIatIon of own6d tanglblé fix6d asséts
Lossllprofitl on disposal of langlble fixed assets
17,208
27.047
16,380
28.698
1209.8371
12 Taxatlon
The char￿Y Is èxèmpt from18xa￿0m tsn Sts 8e1lvl￿3 b8cause all 118 incorne 18 applied for charitable purposes.
13 Tanylblo flxèd •$$ots
Freehold Flxturgs and
by51dlllg8
fitllng8
Total
Cost
Al l April 2W25
Addittons
Dlsposals
2,843,645
16,698
e61,358 3,505,003
53,442
70,140
{24,2531
124.253)
Al 31 March 2026
2,860,343
690.547 3,550.890
Dgprg¢13tlon and Smpalrment
Al 1 April 2025
Depr¢¢i8tlon ¢harged in the year
Eliminated In respect of dlsposals
274,919
2,844
437,119
24,203
124,253}
712,038
27.047
{24,253}
At 31 March 2026
277,763
437.￿9
714.832
Carrylng amount
At 31 March 2026
2,582,580
253.478 2.836.058
At 31 March 2025
2,568.726
224.239 2.792.965
19-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
14 D•biors
2026
2025
Amounts falllng dug wlthln on8 ygar..
Trade debtors
Other debtors
PreFwymenls and acuued income
3,583
3.963
16,875
1,7fe
18,475
24,421
20.191
15 Current ass6t Inv•$tments
2026
2025
Unllsled investsments
619.889
749,531
Current asset investments Indudo8 monie8 held in aC￿ssIbl8 bank accounts wllh a malurliy of thre8 months
or rnore at)d not usBd for overyday operallng c081s.
16 Creditors: amounts falllng due withln one year
2026
2025
Not
Bank loans
Oth6r taxatlon and social security
Trade credltors
Other creditors
Accruals and deferred income
17
35
16,527
61,369
16,176
56,036
19,881
50,328
15,375
60,633
148.217
150,143
17 Loans and ovèrdraft8
2026
2025
Bank loan8
35
P8yatAe wllhln on8 year
35
The mortgagè Is secured wilh a fixed charge over the freehold land and buildings. Th18 has now been cleared,
18 Retlremgnt bgnefll schemes
2026
2025
D8finod contrlbutlon schemes
Charge to profft or ID85 In respect of defined contrlbullon schemès
44,428
36,0
-20-

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
18 Retirement benefit schemes
Icontlnuedl
The charity op6rat6s a defined contribution pensi￿ scheme for all qualifying employees. The assets of the
schem& are hèld s8par8tely from those of the charity in an independently administered fund.
19 un￿strICted funds
The unrestricled funds of Ihe charity cornprise the unexpended balan¢8s of donations and grants whlch are
not subject to specific conditions by donors and grantors as to how they may be used, These include
designated funds which have been sel aside out of unrestricted funds by the Iruslees for specific purp08es.
At l April
2025
Incomlng
resources
Resources
expended
Transfers At 31 March
2026
General funds
2.638,124
1,842,060
11.912,3511
2,5e7.833
Pr9￿0￿5 year:
At 1 Aprll
2024
Incomlng
resources
Rèsources
expended
Transfers At 31 March
2025
Gen8ral fund8
2,531.379
1.757,334
11,782,081)
131,492
2,638,124
20 R8strictad fundg
Thè rèstrleted fijnds of the charily comprise the unexpended balances of donallons and grants hdd on Ifusl
suty'ect to specific conditions by donors as to how they may be used.
At l Aprll
2025
Transfers At 31 March
2026
SHG Grant
1.309,405
1,309,405
Prèvlous yèar..
At 1 April
2024
Transfers At 31 March
2025
SHG grant
1,440,897
1131,4921
1,309,405
SHG Fund relates to the SorAal Housing Giants [￿e1Ved by tho charity, The fuads are held a5 part of the
charitys freehold properti98 and are lo b8 relnvesled in soclal hou8inu on sale ol these propertles withln thre8
yeafs or repaid al Ihal lime.
In the prior year Ihe charity sold one of 118 soclal houslng propertie8 and m8d# a repayment lo Homes
England ol the grant attached toll, Ihls wa8 reflected as a tran8fer.
21

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
21 Capital commitmentB
Amounts contracled for bul not provKled in the finandal slalemenls..
2026
2025
Aoquisltion of proporty, plant ond equipment
1S,fj97
22 Analy51s of ngt assets bgtween funds
Unrestrlcted
funds
2026
R8stTlcted
funds
2026
Total
2026
At 31 Mar¢h 2026..
Tangible assets
Current assetsllli8bllltlas)
1,526,653
1,041,180
1,309,405
2.836.058
1.041,180
2,587,833
1.309,405
3,877,238
Unrestrletèd
funds
2025
R8Stricted
fur7ds
2025
Total
2025
At 31 March 2025:
Tanglble assets
Current assetslllSablllliesl
1,483,560
1.154,564
1,309,40S
2.792.965
1,154,564
2,638,124
1,309,405
3.947.529
23 Related party transactlons
Transactlons wlth rèlated parttes
During the year the charity entered into the following Iran8actlons with related partiès..
Anthony Jones Insurance of whlch a Iruslee is also a director. the total paid paid was £20,594 {2025
£32.887).
22

AVOCET CARE & SUPPORT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
24 Analysis of changes In net funds
At 1 Aprtl 2025
CAsh fkiw8At31 Ma￿h 2026
Cash at bank and In hand
534.985
8.102
543,087
Loans falling due within (A)e yèAr
1351
35
534,950
8.137
543,Q87
25 Cash generated fromllabsorbed byl operations
2026
2025
Deficit for the year
170.2911
P4,74n
Adjustments for:
Investment Incom8 r8cognlsed in slal8ment of financial activit￿S
Galn on disposal of tanglble fixed as5els
{Increase)Idecrease In cash on deposit included wtthin current asset
investments
D8pr8c#alion and impalrrn8ril of tangible fixed assets
{21,3271
(11.4571
(209,837)
129,642
27,047
(74g.5311
28.698
Movements In working capltal..
(Increase)IdeGr¢a5e ￿ debtors
(Decreasellincrease in creditors
{4,2301
(3,8911
49.512
14,864
Cash generated fromllab¥orbed by) opera￿on¥
56,950
1902.4981
-23-