CARE ENGLAND The voice of care CARE LI NGLAND (A COMPANY LIMITED BY GUARANTEEI) REPORT AND FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Company iiumbei. 02082270 Cliai-ily iiumber 296103
CAtiC, ENGLAND (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STA'fEMENTS For the yeai. ended 31 Deeeiiibei 2025 INDEX Trustees* Aiinual Rcpoi't Report of th¢ Independent Alldllors 8-10 statement of Flnanclal Aetlvities li statement of Flnanclal Posltlon 12 Slateinent of Casli Floiys 13 Notes to the Flnanclal Statements 14-23
CARE ENGLAND (A COMPANY LIN(ITBD BY GUARANTEE) TRUSTEES, ANNUAL IiEPORT Por the year ended 31 December 2025 REFERENCE AND ADMINSTILITIVE Dri TAIts CHAIR Angela Boxall VICE-CHAIRINON-TRUSTEE ADVISOR Mike ParsonE, BA MBA DBA TREASURER Vishal Sh&h, Bsc {Hons), CFA COMPANY SECRETARY and CHIEF EXECtrrtVE Professor Mailin Green OBR, FIAM FRSA FlnslLM FIPSM DIRBCTORS Inforniation on page 5 REGIS'E'liIIF.D AND PRINCIPAL ADMINISTRATIVE OFFICE 2 Floor 2 Devonshire Square LtsndoTh EC2M 4UJ AUDITOR Johnsons Chartered Accountsnt 1-2 Crnven Iload, Ea]ing London W5 2UA REGISTRATION N13MBBRS Company number Chaiity number VAT number 02082270 296103 503978375 Pagell
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT For the year ended 31 December 2025 TtLe tr]stees of the chaiity, whose orgattisation tkey repiEsent are membus of the Comp8lly> and directors £. the puryose of ¢oinpatsy law, pirsent their 8tatutoiy itw>rt togelhd. with tht accout)t5 of Ce England for the yeai. ended 31 Deeember 2025. The charity has opted to prq)ate its accounts using the Financial Reporting Standard applicablc in the UKand tlie Repub]ic of Ii'eland (FRS 102) and follow the CIlitieS SORP IFRS 102). Structure GOveranCe ca England IB a registered ¢harity (nwJLbei' 296103), in¢orp)rated underthe Compalli¢s ACL being a company limited by guarantee nothaving share eapital. The charity w&8 incorpor8ted on 9 December 1986 attd regIStEd as a elmrity oll 16 February 1987. Tl)e company was established under a Memoiandum of Association which established the ubje¢ts and powers of the company and is governed under its Aiticles of Association. In the event ot th¢ company bcing woulld up, menibers aye required to contribute t¢J an amount not exceeding £1. Principal A¢Uvltles C&rt England's msssion is to ¢nsur¢ that social and health &ire in the Independent sector can be pmmoted and protected. The Chaiity represents a sigllificantproportion of provider$ delivffl'ing abroad Ittge of adult sociAI ¢ar¢ services a¢r0&8 England, sllppoilittg individuals in a V.Lety of care and health settings. Its aim ss to be the leading national voiee for the adult soc&al care sector, enst]ritt¥ th¢ sector i'emains cet)tral to policy development and service improv¢tnen4 whilepromoting hishual1tyI penon-c6ntred care for setvice useTS. Annual RevÈew Ob'ccls of the Char% ThB objective of the eh8rity is to Lepr¢sent alld support independent adult social eare pi'oviders acro&% EngLand alld to promote the delivery of higb-quaJÉty, pl-Centred ¢are Services. The oi'ganisaLioo wurk5 to cllsure that the voice of the independellt .¢ scrtoi. is r¢flect¢d in ttational policy. legtslation regLdatoiy developjnents affecting adult social care. ltt fwtlierance of objectives, the ¢haEity alts.. To represent 8nd promote the intei'e5ts of independent adlt sooial ¢8x¢ providers in England. Ta influence nalional poliey) legislation and regulation affecting tlie adult social ¢aiE sector. To support membeLt through guidaDce, illfoi'mation sharing, networking and bestpix¢ti¢¢ init18tives. To wolk eollaboi'atively with goverwnent, IEguLAtors, healthpaitjers and other stakeholders to improve caiE outcomes. To raise awareness of the value and ¢ontiibution of adult socid core Noviders to 80¢iety and the qder health &nd system. To provide leadeIp and advocacy oll issues affecting indqielldent ¢t provid¢r8 and thepeople th¢y support. The trustees review the ¢hority's obj¢¢tives and activities each year to ensure they continlle to support its cbaritthle puty)ses and resportd to the Changing needs of the adult $acial care sector. In doing so, they have taken ¢&i'cfvl ac¢ountof tbe CharEty Commission's g¢neral guidance on publi¢ benefit. Page12
CARE BNGLAND (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, I¥NNUAL REPORT For the year ended 31 Decembei. 2025 Fin3ncial and O erational Review The finarteial year ending 31 D¢¢ember 2025 ended w¢11 a sujplus of £89,338, and itscrease of £1 1,699 fi'oin pi'¢vious year (2024.. £77,639). Totsl ii)eome in 2025 was £1,214,470 12024: £1,167,781), whi15t total xpenditure was £l,118,43212024.. £1,106,779). Core provider mernbership inctsme icmained sting during the year, which refleets the value membcrs pla¢0 on sector rtpresentation alld eollective engagement. Sllpportei. membership incom6 dc¢r¢ased rnai'ginally ¢ompaied with the previous yeai.. Despitc tliis sma51 reduction, engggeinent with botb existing attd new parttieit SllGreased signÉficantly during the yeai.. More tlian 10 white pap5 were published during the year covex'ing a l'ange of sector issues. Suppoiter'partnerships contittue to del%ver praottcal financial b¢nefLts to member5 in 8iEas in¢ludingutilities, relt[et, illsw2llce and consumables- whklst gented SllCOnL¢ for the tharity. The annual canfei'enee again was a huge success. both operationally and fillaneially, 8nd remaitLed a significant contt'iblltor to tbe charity's InGDm¢. The charity continues to maintain 8 discsplilked approach to expellditure whilst ensuring apPlPriate investtncnt in staffing> memb¢i' services, and intemal illfrastrueture. During (ht year, Care England continued to strengthen its px'esence a0$ soeial media piaLfoLmS and sector events, enabling inere&8ed engagement with providers and wider stskeholders. Lash resawes at the End of tlie year i'unaincd strong at £1.48 mxllion, consistent with the w6viou8 year. J addition, thc charity beld investment fund8 valued at £337.000 at 31 Dccember 2025, reflectills an ullrealised loss of £6,700 dursng the year. The trll3tees consider the Charity to remaiJJ in a financially stable p)sittott. with sufficient reserve8 aThd liquidity to support ongoing oper¥4tions and future stixtegic objectives. Busine iew Care England continued to stt'engthen position as the l¢&din¥ rrpTtsunlativt body for independent adult social care providers in EllgId durittg a year af sEgnificant political, finan¢ial and operational challenge. Th¢ oi'g&nisation expanded its influence across GovenTrnienL Parli8ment. tht niedia and the wider healtli and ure system, while incre&sillg the practical suppoitand intelligen¢e available to members. The year saw substantial growth ill pllrliomenlary, policy and campaigning &¢tivity, with extenskve engagement a¢m$s DHSC, HM Treasury) NHS England, the Home OffLce, CQC, Ski115 for c'e alld patliamentaiialls in both Houses, a5 well as njittisters, peers, APPG5 &TJd select committees across all nyajor politic&1 parties. A major focus was the f[L¢ll1 impact of in¢re8ses to Employer National Insurance Contributions and the Nalional Living Wage. Care Ellgl&nd developed detailed sector modcllit]g, cooiditmted lobbying efforts and wariied Goven]ment Df risks tts workforce retention, provider sustainability and coiitinuity of care. Th¢ orgallisatioll also led natiollal discussions on the Fair Pay Agreement alld Employment Rights Bill. pi'oduGittg modelling on wage coinpression, frozen tax tbre6hold8 aml employer r4)sts, Ind gUing consistently that workforce A'efomi must be pi'operly fviided and operationally delkverable. Care England significantly exp&nded its evidence-led policy programme, producing whits papers, briefings and consultation response5 on h05pitsI dis¢h3rge, prevention, woi'kforee refomi, eoilltnissioning, Continuing Healthcare, regulatory refonn, digital innovatioJJ and NHS intwation, wsth several papers focllsed on reducing NHS pressllre through better use of social care. On commissioning, the oi'gani5ation tracked local allthority arLd ICB fee up]ifts s'0sS EJ]gl8ud, challei¥ing piactices including cappcd uplifts, fraLnewoi'k restrictions, below-COSt placements and incon515tent fee-s¢tting, and used court Eulings on Care Act obligations ta sts'engihen membei awaLeness artd support chIenge$ to Pa8e13
CARE ENGLAND (A COMPANY LIMrrED BY GUARANTEE) TRUSTBES, ANNUAL REPORT Foi. th¢ year ended 31 December 2025 vnlawhl eommi5sioJJing deeisions. On imniigration, CaTe Englaad engaged i'egularly witli the Hoine Office, UKVI and DHSC, suppoitlng providers facing coJnplian¢e diffi¢ultie5 and helping hundreds of intfflnationally iecruited workers remain i# cmploymettÉ. A sigllific&nt area of dirtcl aptrational support was Care England's response to Continusng Healthcare payrnenl delays following tbe transition to the NHS sIrd Business Services platfonn. The ganiSatIon escalated concerns with senior DHSC ad NHS England offIcial&, coordinated intclligcnce gatliering and helped brillg national atiention to ssue causing severe cashflow pressures for wovider8, Care Englalld niaintained a eonsttuetive relatii)ttship with the CQC, cotstributittg to discussions on inspection refoim. co-prodllctlon and reducing i'egulatoiy bw'den, and launched the SMART Care Intel platform, integrattiig CQC, CornpaDies Hause, Charity Commission arLd Land Registsy data into a single itellIgence tool far membei'5. Communications a¢tivity grew substantially, with extensivB national, i'egional and trade media coveiEge secuiEd, alongside a 81rong pro£r&mme of cOnf'ene&, i'oundtables and policy foruins throughout tlie ytrdr. PlaDS for Future Pei4ods A m&jor priority for the coming year will be engagement with B&roness Cas¢y's arview into the fiEture of adult social care, ensuring the provider perspectiv¢ shapes both the iEview proces8 End tlit natitsxal refon progranune that fvllowsj particularly on funding, wth'kfor¢¢, ¢ommissÉoning, NHS integratiott and Tegulation. C4re Englottd Mryll also continue engagin2 with Gvv¢rnment on tbe Fair Pay Agreement. Ernploymtnt Rights Bill, iTmItIon policy, Tr4HS retorm and lo¢al government reorgat)ls#Liu pi'essing for refOrn that are evidence-led, properly fijndtd and workable in practice. The ¢wnulative financial prassures on providers rising employment costs, inadBqua¢e fce uplifts ad a complex regulatory snd i]MigratIOn laadscope - remain acllte, and ensuring GoveNllnent undcrslands their scale will bc a primary adv(xxcy fuLU5. At the same tin, the Casey Rttview, NHS refoirn and the development of Integi2ted c'e Systems present i'eal opportnitieS to sLYtngthen social care's voice a¢ro88 the widei. healti) and carB 5yStern. Care England reJnaiJ)$ ¢onm)itted to being a stt'on& credible sulutions-focused voice for providers, ¢hampioiiing hig]i-qu&lity cair tliat improvES lives and strengthet)s Communities across Engl&lld. Reserves Policy It is tbe policy of the chuity to hold reseives in its unr&8ts'icted nd, whioh have not been committed or designated for any parti¢ular puiyose. The trustees have set aside these reserves in order lo protect the fuLure of tbe charity from any utsforegeeD variations in its fuLui'¢ iftcom¢ 5ts.eams as part of good financial Inanagement practice. In ligbt of increasing ¢colloniic uncert&inty and sector volatility affeGting both the wider economy and the soctai care sectoA', th¢ tiustee5 have illcreased the minimutn rtserves six to seven rnonths of the average mO1Y unrestri¢ted ¢xp¢nses ovei. the last 2 years. For 2025, the required amount is £649,000> agaL115t £1.527,283 total unrestricted fjjllds at 31 December 2025. Th¢ trustee5 will review this minimum amount Iequired fiY)m to time to ensure the level set is appx'opriate for the eLwrellt climate of the ¢harity aTrd sector. Whilst the Trustees con5id¢r the curent level of reserves to be OPPIOPriF4te to maintain fJAancial resilsence, they are also mindfvl of tbt need to conssder the strategic use of 5uTpIu8 reserves t0 5UPPOI't StGIoT initiatives, tnhance tnetnber services 8nd contribllte to the ongoing developmtnt of the oi'8anisatioll. Reseryes not inedIatelY required for wcirking capital pOSeS air hdd high. In'eat-bc8rIllg deposit a¢¢ounts aT]d investn)ent thnds. Page14
CARE ENGLAND (A COMPANY LIMrrED BY GUARANTEE) TRUSTEES, ANNUAL REPORT Foi. the year ended 31 December 2025 Risk Manaetjnent Care Bngl2nd maintains A robugt ayproach to risk mat)agement and seeks to be L'isk aware rather than risk avei'5e in purslling its objectives. Tlie lrnstees regularly review the principal ri8k8 2nd uneertaintie8 facing the oi'gantsation attd consider the effectivene of the syste]LS And controls established to mitigate those risks. Risk mana£ement is embedded within th¢ organItIOn,$ governance prnces8es through itgular tn]ste¢ diBcussioll9, oFerational monstorRllg and eng&gement with membBrs and stakeholdcrs. The charity maintains a fonnal risk Tegistci. wliich is i'eviewed and updated at each quart.lY tr)sle¢ meetiag to ensure that emerging iisks and sector develop]nents are appropriatdy idelltifLed and managed, The tLstee8 nsIder finmcial sustsinability to be a principal risk for the organisation. This i'isk is Lnanaged through regular monktoring of cash f]uw, reserves. debtors, cY¢thtOiB and budget pei'foi'mance to ensure that adequate work(ng capital is maintained to suppoi't operational activities. The Ilwstees tho illonitor membersliip tiends, se¢tor developmellts and wider economi£ cottditiatts that may affect Ihc elwity and its members. The organisation continues tts review Its operational p18ns alld strategic prioritics to ensure iesources remain fo¢used on the issues of great£st importallc6 to m¢mb¢rs and the wider adult social care se¢tor. Board of Trustees C&re Bngland is govemed by a Board of fThistee5, &ippoi*ed oper&tic)ttally by the ChiefBxeoutive and Executive team. 'I'he trustxs meet reBulorly to irvicw thc strategic dii'ection, peifomiats¢e and activities of the charity. Day-to4ay management arLd implementatioll of the clwity's strategy al'e delegated to the Chief Executtve Bxecutive team. The tsYstees are g1so the directors of the charitabls eompauy fot the purposes of compatty law aThd are draw from oi'ganisations within tbe ch8rity's MeMbh1p. TThte are appointed through all electioTh proeess, with no more than seven trnstees elected by the membership. Thc may also co~opt up to five èdditionzl ts'ustees where specifio skills, expertise or se¢tor Jketworks are Consid'ed beneficial to th¢ charity ondits objectives. AII tslee5 receive induction into the OiEanisation and are provided with imfomiation regarding their legal duties and responsibilities as chlty knstees and comp&ny direct5. The trustees in offi¢e dwing the year ended 31 Deeember2025 are detailed below. AtLEN. James Frank BALMER, Joanne BOXALL, Angda BROWN, Aneurin BROWN, Russell MCCALL, Simon ROLLtN, Jake SKAH, Visl)al National Care Group Oaklalld Care Homes MAjesticarc Hallmai'k Luxury Cgre Homes Shaw HealthCe {Group) Ud Barchesler Healtheare Hc-one B&Thyan Care Group To ensui'e that the ¢harity is as rewesentative as possiblt of st5 entire membe¥ship, Care Bnglalld maintains a Policy Board, a diveT5e group of representstive3 from its embershIp who meets quarteLly and helps develop the organisation's policy agenda. PagelS
CARE ENGLAND (A COMPANY LllKlffED BY GUARANTEE) TRusfEES' ANNUAL REPORT For the year ended 31 December 2025 Trustse Indemnlty provl$lons The charity has an Office Combilled Policy with Towergate In8urance for whi¢h a Premium of £1,527 was paid for the yeai. ended 31 Dtcembei. 2025. This included a cover for trustees against certain liability claims up to £250,01i0 ill aggregate per 8ILllUm. Key Management Personnel The pay and remuneration of the Key PersoTJrJel Managetne#t of the Chlty are Teviewtd followinB Staff appraisals and include a ben¢hillarking exercise agAinst otber similar ioles in the sector. The charity consid'S Key Manageniellt Personnel to comprise the trntteS, who ceIve no r¢tnwieralion, the Chief Bxecutive, Policy ManaEer and IIEnance Manager. Fundraislng Tlie charity does not ulld&rtake public fundtaising activities and does not use profession81 fundraissr5 or cornmerti21 participators. Related partie5 The trustees are ttil directors of compaiiies which are membets of Care England, None of the trustees receive any benefit fiknm this aLTangement. Trustees responslbllltles Kor Ihe fln#nciAI statement8 Thc trustee% (who are a150 directors of Care England for the PUTpoBes of compaoy lawl are re4)0]Jsible for pr4)llring tbe Trustccs, Annual Rcport and the financial statements in accord811Cf Wltb applicable Idw atkd United KiThgdom AcLounting Standards Iunited Kingdorn G¢Derally Accepted AccoulltingPractice). Comparty Iiw requiTes the trustees to prepare financial 8lateinents for eaeh financial ye4T, which give a true And fail vicw of the sialt of affairs of the chai'itable company and of the incoming resourees and applicatioll of resouiw, includiiig the xllcome and expenditui'e, of the Charitable company for that period. In preparit]g these finaThcial statemellts, th¢ ttu5tees are required to,, select sllitable a¢coullting poliGies and then apply consistently> observe the method5 aud principles itt the Charitits SORP IFRSL02),' n)ake judgements alld est2mate8 that are reasonable andpnxdtnt. state whether applicable UK AccountinR Starydards have been foltowe(L subje¢t to any material departUi'e5 disclosed and explailled in the fillan¢ial 5tatements- prepare the finaneial ststements on the going concem basis Unless it is iaappropi'iate to presume that th¢ oharitable co]npany will contillue in operation. The trustees ars responsible foi. keeping adequate aeeounting recoids that disclose widk r¢&sonable accur&¢y at iy time the fillancial position o£the ¢hAiitsbl¢ company and enable th¢m to ensure that the fittallcial stst¢n]e]tts comply with the Companies Act 2006. They also responsible for s8fegu&rdittg tbe &8sets of the eharitable con)pany and henrx for taking reasonable stcps foi. thcpreventioa athd detection of fraud atLd other irregularities. Tax status The Association is a rs8ist¢ied cbarity, number 296103 8nd thus is not liable to corporation tax. Page16
CARB ENGLAND (A COMPANY LINItTED BY GUARANTBE) TRUSTEES, ANNUAL REPORT Foi. the year ended 31 Decembei 2025 In $0 far &8 the tsijstees al'e aware.. There is no relevant audit lfyat1On of which the ¢hai'itoble coniwiy's audikn is unaware. and The trustees have taken all steps th&t they ought to have taken to m&ke tbemselves aware of any relevant audit infomi&tion and to establish thatthe guditor is awaye of that ittfomiation The trustees are responsible for the maintenance and integrity of the coiporote and fi]wicial Jllfonnation irt¢luded on the chai'itable company's website. Legislatioll ill the UDTted KirtBdtsm gove1ing the preparation aiid dissett)ination of finajjcial ststemenls n]ay diffBr from Icgislation in otherjurisdictions. Small eompany exemption This repoit has been prepared in atcordancc with the spec2al provi8kotts for &nail coinpanies UTLd¢r Part 15 of tlie Compani&8 Act 2006. Approved by theboa¥d 8Thd signed on its behalf by Angela Doxall Chxir and Tru8tee Page17
CARB ENGLAND (A COMPANY LIMITED B Y GUARANTEE) REPORT OF THE INDEPENDENf AUDITORS For the year ended 31 December 2025 Op5nÉoTI We liave auth.ted the fjnancial statements of Care Bngland (the 'charity? f. the year ended 31 December 2025, which tomplise tlke Statement of Financial Activities, Balane¢ sheet, cashflows, and notes to the financial ststeTneThts. sncluding significant accounting polioie8. The finanGEai repoiling fi'amework that has be4n applied in theiL' piepai?tion is applicable Isw and Ch£Uities SORP (FRS 102) 'A¢counting and Reporting by Charities.. Statement of ReC0mndCd Pixeti¢¢ applicable to charities prepaTing theii. accounts itt accordance witb the Fin&o¢xal Reporting gtattd8rd applicable in the UK (FRS 102). In out opinion the finan¢ial 5taternents: give a tNe and fair view of the state of the charity's affatrs a5 at 31 Decetnber 2025, alld of its incoming resources alld appliLalion of resourees, including its inco]nt and cxpenditure. forthe year then tnded. have been properly prepared in ac£ordan¢e with United Kingdosn Gcnerally Accepted Accounting Practice. and have been prepsred in acGordaTLce with the r¢quirements of the Chsrities Act 2011. Basffis for opinion We conducled our audit in accordance with Intel'national StaJ)dards on Auditing (UK) IISAS (UK>) awl 8ppli¢able law. Our responsibiliti¢s under those stalldth al'e further desu'ibed in the Auditors, rcsponsshtlities for the audit of the finan¢ial staternents section of uur Teport. We are independent of tbe charity in accordance with thc cthicBI requiremertts that al'e rdev3til to our audit of the finanLial statements in the UK, including the FRC's Etbical Standard and we havc lfilled our otber ethical responsibilities in atcurdallce with these requirem¢nts. We believe tliat the audit evidcThcc we have tsbtained is suffLcient and appropriatt to provide * basis for our opinion. Conclu&lons relatknE to goiDg conteni In auditing the financial ststeJJJents, we have concluded that the trustees, llse of the going concem basxs of accounting in thc wep&ti(}n of the f2nallcial statements is appi'opriate. Ba8ed on the work we h&ve perfornied, we have not identified any materiftl UllCtrtaiDties rel&ting to events or condiÉtanb Ih4lt, individually oi. ¢oll¢¢tively, may east significant doubt on thc chai'ity's ability to continue as a going concem foi a period of at least twelve TDOTrtI)s from when the financial statement$ are audioiised for is8ue. Our iEsponsihilitie5 and the responsibilities of the trustees with respe¢t to going con¢em are desaibed ill the relevant sections of this rewrt. Other infDI'm2tlon The other inforniation compri8¢s the infomation included in the aDllual r¢port. other thaTr the fjJwn¢xal ststements and our auditor's rcport th¢r¢oii. The tsustees ar¢ r¢sponsible foi tbe other iThfoLlll8tion ¢ontain¢d within the annual iEport. Our opinion on thc financial statements does not ¢over th¢ othtt infoiniation and, except to the extent othciwisc explicitly stated in our repoil, we do not ¢xyre8s atty form of assui'ance cnnclusion thereon. Our resp0115ibility is to read th¢ other illfoiination and, in doing so, con$id¢r whcthcr the other infomiation is n]aterially inconsistcnt with the financial statements, or our knowledge obt8ined in the couiEe of the audit, or otherwise appears to b¢ materially misstattd. If WE identify such material inconsistencies or 8pparent material misstatements, we are required to determine whethcr this 81v lise lo a atla1 misstst¢m¢nt in the f]nan¢ial ststements themselves. If, based on the woi'k we have perfonned. we cottclude that there is a inaterial n)i&st#tem6nt of tliis otber liif0tmatio we alr requued to i'epoTt that fact. We httve nothing to fEPOrt ITL this regard. Page18
CARE ENGLAND (A COMPANY LIMITBD BY GUARANTEE) REPORT OF THE INDEPENDBNT AUDITORS Foi. tiic year ended 31 DecernbeT 2025 Matters on which we are i'equlred to report by exception In the light of tlie knowledge 8nd understandillg of the charity artd its enviiY>Jllnent obtained in the course of the audit, we have not idffitifi£d matti'ial misststenents inthe Report of the trustres. We have nothing to Lfport in iespeGt of the following inatters where the Charities (Accollnts and Reports) Reglllati 2008 requires u8 to report to you if, in oui. opinion: the illfonllation Eiven ID itse financial statements is iL¢OnSiSt¢nt in any material Tesp¢¢t witlL the trustees. i'eport. OE tl)e cliarity has not kept adequate attovnting rtcord8' or the financial stattments not in agree2nent wlth the accout]tinE records andrerA$,. or we have nOtre1Ved all the infoThn8tion explanations we require for our audit. Responslbijfitieg of trv5tees As explained fvlly in the statement of trste¢s, i'e5ponsibilities set out on page 6, the trusttts are i'espoiisible for the palatiOll of the fmancial statement8 alld for bei1.ati8fIed that thcy give a true Jiid fair view, alld for su¢h inteinal contt'ol as the knistees dettjrnninc rLeccssaiy to enable the preparation of financial 8t&temeJLts that arc ftt¢ fronL matci'ial misstatcmellt, wbeth¢r due to fraud or tri1.. In prepaLiiig the finallcial statelneftts, the ttustees 8re iEsponsible for assessing tl)e cliarity's ability to continue as a goin2 concern, dis¢losiDg, as applicable, matteTS i'¢late(t tts goin% concern and using th¢ going ¢oneern basis of acc(iullting unless Lhe tNslees cither intcftd ts) liquidate the Chlty or to cease OPEr&tiOn5, or have no realistic altErndtsvebut to do so. Auditors, resp(kDgibliltl&8 for the audit of the finan¢lal statements We h&vc bccn appointed as audltor under section 144 of the Charities Act 2011 and Ieport irt accord¢¢ with regulations made Under section 154 of that A¢L Our objeetives are to obtain reasonable &sswxnce about whether the firICIal statements as a whol¢ ar¢ fl'ee from matetrnal mi5Statem¢nt. wbetlier due to fralld or error, alld to iswe a Rcpoit of the auditors that includes our opinion. ReasoJJable assuTance 15 a high level of assurance but is ntst a guarantee th&t 2n audit conducted ill accordance with ISAS will alway5 detecL a material misstalernent wlien it exists. Misstatements Can arise froin fraud or error aAd are considered inaterial if, individually oi. in the aggregate, they could reasUll4bly be cxpected to ijjfluence the economic de¢ision8 of iisers taken the basi5 of thtse financial statements. Irr¢8ularities, including fraud, are instsnces of non-compliartce wAth laws and regulatiOn5. Wt design prooedur¢s in line with our respojisibilities. outlined above, to detect rnaterial misstatcments ID Iespect of EttegLilaiities, incliiding fraud. The specific procedures for this engsgollcnt and the extent to which these are Capable of dettctiiig itregulw'ities, in¢luding fraud 18 detsiledbelow.. Extent to which Auditwas considered ¢apable of detecting itregulafities, including fraud We identify and assess the risks of material mi5s(aiement of the financial st&tements, whether due to fraud or ¢iYor, and then design and ptti-fom audit procedures responsive to those ri5k5, including obtaining audit evidcnct th&t IS sufficient and appropriate to provide a basis for our opinion. IdtntifiG&tion and assessment of potential risks In identifying and assessing potential i'isks ielthd to irregularitie8 in idelltifying aTrd as568sing iislcÈ of material illisstatetnent iEspeot of iiY¢gulaiities, irlcludi8 fraud and non-compliance with laws and irgulations. we condu¢ted.. Meetings witb thost chargedwitb goveinatjce,. Enquiries of mattagement, including obtaining and reviewing supporting do¢umentation, concming the ¢harity's Oterial poli¢ies and procedures relating to.. identifying, evaluati#£ and complying with laws and lEglations. whetlier diey were awai"e of any ingtances of non-compSiance relating to tjie detecting and A'e3ponding to th¢ Fisks of fi'aud. wlieth&' they liavc l(nowledge of any actual, suspected or alleged fralld; and the intenjal controls establislied to tniti8ate risks related to fraud or n¢)n-colpltaftett with laws alld regulatiotts. Pa8e19
CARE BNGLAND (A COMPANY LItrfITED BY GUARANTEE) REPORT OF THE INDEPENDBNT AUDITORS For the year ended 31 Decemba. 2025 Our reviews of the Gharity'5 )'emuneration policies, alld key diivers foi. remuneration. Our assessmtnt of the iftflthencc of public officials over the operations of the ch8rity including any matcrial trdllsactions wth re12ted parties and key individuals; and Discussions among the engagement team regArding how snd where fraud might occur irt the financial statements and any potential indÈcators of fixud. The eiigagement team includeg the engagllent pIner and staff who have eXperie1C of workii)g witk companies in the saElle sector as tlie ch&iity, and tbis expaien¢e was relevant to tl)e discussion about whei'e fraud i'isks may aLiSe. Rssks arising frotn Iwl aTJd regulatory frameworks We al'e also requircd ts) perforni specific procedures to irspond to the risk of management override. We also obtained all ullderstallding ot. the legal and regulatory fixrlleworks which the cFwity operates, focusing on provisions of tlxost areas that had a direct effect on the determination of mtla1 amounts and disclosures in the fi#an¢i81 statements. We did not Idetify any material audit n]atteis Lrlated to the potential risk of fraud or non-¢omp]iance with law8 and reg42lations from oui work.. Reviewing ]nallagement ovexride of ¢otttEoIs,' Testing the appIprIate¢ss of joutnal enlrfes and other accountiJlE adjustrnents Asscssing whct]i¢r the judgements made in making ac¢oDnting ¢stirn&tes are indicative of & potential Evaluating the busines8 rationale of any Signifieant transactions that are unusual or out8ide the nornial ¢oDrse uf business. We also communi¢ated our assessment of the relevant laws and regul81ions and pot¢ntial ftaud risk8 to all engageinerlt tea]n eberS iDcluding internal gpecialists and SI]fICatLt compi)ncnt audit teall)s and i'emaincd alert to ally indications of fraud or non-corupliance widL law5 sndiEgul&tions th'oughout t&e audit. Because of the inh¢rent iimitstions of an alldit, there is a risk that we WAII not detect all ii'regulaiities, Ancluding th05¥ leading tu a mateiial misstatement in the finatt¢ial 5tat¢m¢nts oi. llon-GompliatLce with reglllation. This i'isk itkcr&ses the 01t that eoxnplianL¥ wAth a law or regulation is removed from the events and tran8aCtiolls Teflected in the financial stat¢mellts, ag we will be less likely to becolne aware of inslances of non-Lomp]iance. Thc risk is also great¢r reg.dIng irregularities WCUiTing to fraud r&th¢r than errol, a5 fraud involve8 iolentional ¢oneealm¢nt, forgery, ¢ollusion, omsssion ormi5r¢pre5cntati0, A further description of our responsibilities for the audit of the fanCIal statements is lo¢ated on the Finatteial Reporting Couu¢il'$ website at www.frc.org.ukJauditorsrespoNsibilities. This desctiption fomts part of our auditor's I'epoit Use of our Yeport Tbss repoil is made solely to the charity's members, 8S A body, in accordance with Chapter 3 of Parl 16 of tbe Companies Act 21)06. Our audi( work has been Ulldertaken so that we might state to the cbarity's inembers those atters we are requtred to stat¢ to them in an auditoi s i'eport and for no other purpose. To the fullest extent pennitted by law, wc do not accept oi. assume i'esponsibility to anyone otlier tban the charity arnd th¢ ¢harity'6 nInberS as abody, foy our audit wo, for this rq)arL or for ihe opinions we htvc fomied, Stuart Thomson MA CA FCT MCSI {Senioi' Statutory Auditoi'} for and oll behalf of Johllsons, Charta'ed Accountants StatstOLy Auditor 1-2 Craven RoAd Ealingi Londoll WS 2UA lo 2<0 Pagel 10
CARE ENGLAND (A COMPANY LIMFfED BY GUARANTBE) STATEMENT OF FANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) For the year ended 31 December 2025 2025 2024 Jneome fro. Notes Charitable activitie8 I]LveStCts Othtt. trading activities Total Income 1,104,354 47,645 62,472 1,032,418 81,518 1 167781 endIttre on: Chai'itable activiti Raising filnds Total expendittsre (1,109,475) {1,096,983) 1118 432 1,106779 U[ca]ISed gainllloss) 4)n investtnents (6,701) 16,638 Net income FuEid balanGCS as at l Jalluary 1,437,94S 1,360,306 Fund balances as at 31 December 1437 945 There was no restricted income in the year. All thnds are w)r¢strlCted knds. Ther¢ w¢r¢ no recognised gains or losses other than th086 disclosed in tkn SOFA forthe finafjcial year. The accompaAying accoutlE policies and Aote5 on pagtx 14 to 23 fonn an integral paLt of these finau¢i81 statexnents. All ineojne and expenditure defive from continuiJJg a¢tivities. Page | 11
CARE ENGLAND (A COMPANY LIMtrED BY GUARANfEE) STATEMENT OF FINANCIAL POSITION For the yegj. ended 31 December 2025 Note 2025 2025 2024 2024 Flxtd A55ets TarIble Assets Fix¢d Aet Investtnent 12 l3 17,734 337 009 29,352 354,743 29,352 CurrentAssets Debtoi ShOteM1 investments Cash at bank ad in hand 14 262J29 I,J09,O84 194,013 1,325,598 500 206 2,019,817 21 1,750,517 Crtditibr5.' knoullt f&lling due withln one year 15 {561,977) (600,024) Net current 38set$ 1188 540 1419 793 Total tt5 less current Ilab511tLes 1,543,283 1,449,145 ProYi8lon for IIAbillties [7 (J6,000) (11200) Nel Assets 1,527 283 1437 945 Repre5¢llt¢d by: Unrestricted Funds Restricted FUTMIS 1,527,283 1,437,945 Total Fll¥Ed5 18 I S27 283 L 437 945 Tlie5e financial statements htive been preprd aecord9n¢e with tlLe special PiDvisions for s11 cornpallies uttder Part 15 of the Companies Act 2006. The fInattcial statements wtre approved by tlie Board of DiTe¢tors and autlioiised for issue on the .I'.ofL ,J.qUkn 2oiG alld signed on its behalf by.. Vish Trustee Compally registration rAwnber Q2082270 The accompauying aontIng w>lici6s and notes oft pa8 14 to 23 form an integral pari of these financial statements. Page | 12
CARE ENGLAND (A COMPANY LIMrrED BY GUARANTEE) STATEMBNT or CASH FLOWS Far the ye. ended 31 December 2025 2025 2024 Note Cash now5 froffl operatlng activitie$: Net cash provided by op¢raLing activities 20 {22,977) 127,573 Cash flows from Investlng activities: Investment incoine of t8ngible f]xed a$scts Net cashprovided by investillg activities 31,233 81,518 Change in ¢a8h and cath equivalellts in the r¢porting period 6,094 200,986 Cash and cath equivalents as l January 1,825,804 1,624,818 Non-casli tr'ans. of investment 21 (343,7101 Cash 8nd cash equlvalent5 A$ 31 December 21 1.48 188 1,825 804 Pagel 13
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENfS For the yeai. ended 31 Decemba. 2025 I. ACcOIjNTG POLICICS 1.1 Aceourntlng conventlon Care Etsgland is a di8TAtable eompany, limited by guarantee, in¢oipotated in England and Wales. Its iegistered o£fice is detailed on Pe l. The finaneial 8tatemenls are prepared In 8terlAngJ the fullctional and pi'esentational CULTency, rounded to the iieaiLst £1. The financial statementg have beeo pirp8red in accordance with the Charities %ORP IFRS 102) Aonting alld R¢poLtillg by Charities.. Slatement of R¢¢ommended Practice applicable to ch&i'tti¢s PIIDaring theiT accouots An a¢cordatsc6 with the Finaneial Repoi'liog Standard applicabte itt the UK atMI Republi¢ of IiEland (FRS 102), the l.'inan¢iAI RcpoItittg staIard applicable the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Ctsing ConcÈrrt Thei'e ar¢ no material uncertaillties relating to the ability of the charity to continuc for the foirsetable tkiture. The tiu$tees have considu'ed the Isvel of fiJnd8 held and the expected income and expcndituiE for12 months from (he date of approval of the fJn8ncial statements. The budget r6tlects a sllfficient level of resevves forthe chai'ity to continue as a going con¢¢nL. The charity is a coinpany liinittd by guarantee. Thc incmbtts nf the charity are the tnte¢S named on page 5. ID the ev1 of the charity beiug Woulld up, the liability in respcct of the guarantee is limited to £1 ptr member of tts¢ charity. Public Benefit Vntity The ch8rity constxtute8 a public b¢ncfit Entity as defjned by FRSIO2. The significlt accountirtg policies applied in the Prep.atiOn of these financial Statements are set ot below. These poli¢ies have been consistently applied to all y% presented unl¢s8 Oth¢rwisc ststed. 1.2 IKEcome Rnd exp¢nded restsurces Incon is i'etognised once the Cl]arity h&5 entitlement to the inconie, it is probable that ttL6 income will be received, and the a]nount of income ieceivablc can be measured Eeliably. Subscriptions received itt advance aJE included With1 defenEd irL¢Ome ill credito¥s. Restsicted alld unrestricted income and ¢xpense8 are charged direotly to its activity if it is directly and wholly identifiable to the activity, otberwise general overheiids aFe allocated a¢AD89 the heading8 based on the charity's timc spettt on ea¢h aGtivxty and at following apportionmenL Cost of raising ndS Cost of activities in fvrlherance of charity's objectives 5% 950/0 (furth¢r Bxpended below) Unless directly identifiable to an activity, resourc¢£ expended thiheraTJCe of the charity's objectives are fillh. analysed into the following a¢tivitie5.' Direct Support to mtmber5 Conference IEvenis LObbyinC&mpaignIllg & Media Representation 600 5/0 These activities are closely int.lIllked th¢refore only the best estimat¢ of the tinw the Charity puts into these actkvities is used for allocating the re&ourcE5 expended. Page | 14
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 Decembei. 2025 The charity provides a i'angc of SUpp't to IÈS ihembers including policy analysis and disseminatÈon of illformation aud a¢¢ess to executives. advice. memb.5 have also access to certain SUPPOLi helplines a5 provided by the charity's commeLcial partrt¢r&. All expenditure is &ccounted for on on accrlla18 basis and has been classified under htadi]w lliat aggrcgat¢ all costs related to that catcgoiy. Expenditure is recognised whfflE there is a leg&1 or eonstEIiGtive obligation to make piymcnts to thirdpartics, it is pi'obable tliat settlement will be required, and tlie amoulltof the obligation be me&Sred irliably. It is categorised the heading of 'expenditure on tharitable activities, and iticludes ail eosts incuLred on fLlllliering ll)e objeets of thB Charity. G0VeEnate ¢osts are those in¢vryed in conTLEction with the compliance with constitutional &lld statOry TeqUirEntS. 1.3 Txttgtble fixed assets and depr¢¢latlon A i'eview for imp2irnient of * fixed asset is cased out if events or changes in eiroumstances indicate that the Latryin2 value of any fixed &ss¢t may not bc i'ccoverable. Shortfalls between th¢ cairying value of fjxed assets alld their recoverahle amounts are re¢ognised as IpaI[ents. Impairment Ios8£s are recogDised in te Ststemenl of Financial A¢tivitLes. Tatigible fixed assets are Cairied at ¢ost, nel of depreciation and auy provisioTL for impallTrent. Depi'eciation is provided at 13tes calclllated to writ¢ off the cost of fixed assets, less their estimated residu81 value, ovei. tbeir exptcteduseful lives on the following h&8es-. Leasehold improvement - straight line over the length of lesse Computrr equipmcnt 3 years, straight linc basis FumitL]re 3 years, straight]ine basis 1.4 Fund Structsre All of the Charity's funds, utlless oth7VISe &pe¢ified, 8re unrcsts'ictcd and expendable at the discretion of the 1Th8tees in th¢ £uttheranc¢ of th¢ objects of the charity. 1.5 Contributlou to penslon funds Thc company makes the minimum ¢ontribution und•. the auto-ellrolment scheme for all tligible employeeg wlio opted ill. Th¢ pension costs tharged against income i'epresellt the Amts]]nt of the Contributions payable to the 8ehcxlles in i"espe¢t of the a¢¢ountillg period. Th¢ assets of thc schemes held separatdy from those of the ¢harity. 1.6 CA$h At bank and in hand Cash at ballk arjd irl hattd includes cash deposited in banks. 1.7 Short.tei'm InY¢stmeDts sht-terM inve$troents include listed investtnents or deposits with no maturity date oi. with Jnatui'ity date of 12 month5 01. less from the date of acqllisition or opening of the deposit or siJnilaL account and w'e included at a Ihai'ketvaluation at the balanee sl)eet date. Investnients oi. deposits inteAded to be lield for morc tlian 12 rnontbs w'e considered iTLvestment as8ets. Page | 15
CARE ENGLAND (A COMPANY LIMITED BY GUARANfEE) NOTES TO THE FINANCIAL STATEMENTS Foi" the year ended 31 Decembei. 2025 1.8 Operatlng I#se$ Rentals payable UTJder operating leases are charged to the Statement of Finaticial Activities over the lease period on a straight-lle basis. 1.9 Flnanclal lustruments The Charity only holds basie fllian¢ial insti'uments &g defilled in FRS 102. Thefm&n¢ial assets anrf fL11atial liabilities of d)e Charity and their measurement baseB are ag follows.. Financial assets - trade attd otha. debtoiB are b&sie financ1 instsuments and ais debt instnMnent8 mtasuTed at amoTtised cost as detailed in Note 13. Prepayments ate not finatkci#l instkMents. Cash at bank aDd short- tenn liquid investments are classified as b&sic financial in8twments and is measui.ed at face value. PxnanciAI liabilities - atciuals and other rreditors 2re fm0181 instjwnents ad are measured at amortised ¢05t 98 detailed itL Note 14 and tsxaLion and National Insurance are not included in the financial inStrU¢ts disclos.¢ definitAon. Deferred in¢omc is not deemed to. be & fiaTr¢Sai liability, a8 the cash se¢tlement has already taken place and ther6 is an obligation to ddiver servic£s rather than cash or anoth financial ittStrumenL 1.10 Debtor8 and credltors reeeivable Ipayable wlthin oneyear Debtors ar¢ recognised when the Charity is legally cntitlcd to the illcome gfter atty perfonnllttce conditions have been me4 the amount can be measw'ed reliably. and it is piN)bablc that the income will bc ieceived. Creditors are recognised whell the Charity has a present legal or nStctiVe obligation resulting a P8St event and the settlement is expected to result itt att outflow of e¢onomicb¢nefits. 1.11 Provisioms ProvRsions are measui'ed at the best estimate of the amounts reqllired to settle the obligation. WheL'C the effect of the time valur of money is rnaterial, tbe provisÉon is ba%td on the present value of tliose amoullts, discounted at the pre-tax discount rate that refl¢cts the risks spe¢ifie to the liability. The unwitLdin8 of the di.%caunt is reeognised itt tlie Statement of Financial Activities as a f2llance eosL I.A2 VAT The Ch.1(Y became regist&Ed for VAT during the year. Income 21 6xpenditure are sliown net of recoverable VAT. liyecoveroble VAT is ¢harged as an expense against the activity foi. which expenditure Èrose. VAT reeover8ble is offsct against VAT lizbilities and pirstnted anEt b8SiS in the balance sheet. Tbe charlty applies the partial exemption mctbod in detemiinirtg recov¢rabl6 VAT where applicable. The change in VAT positiot) means ¢¢rtain income expendituir categories are not directly ¢ompai'able with the wior year. 2. JUDGEMENTS ANJ) KKY SOURCES OF ESTIMATION UNCEI RTAITr4TY TheJudgeCllt and key aumPtIOnS concerning estimation un¢taintY at the reporting date relate only to depreciation of fixed assets and tl)e rcctsvernbility of debtfj. Tlie tsustee$ ¢onsider thattbcre is no material ii8k in relation to material adjustments to CRiiyillg vHlues within the next financial y&qr. Pagel 16
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMETrrrs Foi the year ended 31 December 2025 INCOME FROM CHARITABLB ACTIVITIES Unre5trActed Funds Incornitig r¢sourc¢5 from &ctivities iii hrth¢raThce of chaiyty's obje¢t(ves ittcludes the followiJ)g, 2025 2024 Subsoriptions confei.ence aMI othcr activiti Other Ellcome 951,323 153,032 110116 1214 471 910,793 121,625 135362 1167 780 OTHER INCOMK- INVESTMENTS Inc4)ming iTSOULces from investnent incom¢ of £47,645 (2024.. £81,518) regresents inteLfSt on b8nk balances. OTHER INCOME- OTHER TRADING ACTIVITIES Incone froin otheE trading a¢tivitie3 ineludes income of £51,580 (2024.. £43,845) i'eceÉYed from brokering of Commercial deals and circulation of suppliers, produ¢t info¥mation to members. ANALYSIS OF EXPEf4DJTURE ON CHARITABLE ACTIVITIES 2025 2024 Dsrett 8llpportto MembeL Confcrencelevents c8mpaigninglLobbyinglMedO Representatio 795,146 11fi,236 198,093 818,486 125,334 153,163 Total Ch&itable A¢tivAties 1109 475 1096 983 7. UIYREALISED GAINIILOSS) OIY llNVESTMENTS Tlie value of the listed investments held at CCLA Inv¢5tinentFundvalued at£337,IX)9 {2024.' £343,710) gave rise to an unrealised loss of £6,701 as of 31 D¢¢ember 2025 (2024.. uNre8lised gain £16,638). GOVERNANCJ£ COST 2025 2024 AuditOTS remuii¢i'ation- audit Auditors reniun¢rAtiou- cther Services 13,2QO 4,044 14,430 Page | 17
CARB ENGLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO T14E FINANCIAL STATEMENTS Foi. the year ended 31 December 2025 9. EMPLOYEES Staff costs dw'ittg the year were as follows, 2025 2024 Wages and s81arieg National Insurallcc cx>ntsibution Penskan costs 598,949 68,803 562,214 59,471 681,069 In¢ludEII within Wages 8nd solaries teMporY staff costs of £9,369 (2024.. £13,543), The aveLzge number of employees dllriThg the yeat was as follows, 2025 2024 Numher um Office and mgnagement 12 12 No emaluniertts or expen4e8 were paid or waived by thetrustees in the year (2024.. Tioncl. Numb of erllployees i'eeeivillg emoluments tx¢es8 of £60,000: 2025 umber 2024 Number lie-ststed) £60,000 to £69,999 £70,000 to £79,999 £160,000 to £169,999 £17J,000 to £179,999 Key Manag¢]nentPersonnel Compensation The pay and remunei'alion of the Key Personnel Management of the chatity ai? reviewed fiY)m time Éo timc. The pay xs bellchmaited 3gaEnst other similar roles in the sector. The Key Management Personncl copenSatiOn Inclding employer National Insurgnc¢ and pension contribution paid itt the yearwas £313,589 (2024.. £264,128). The charity collsiders Key Mallagetsient Perso1¢1 to comprÈse the trustees. who T¢¢Eive no rejmineration. the Chief Executive, Policy Manager and FinaRGe Mallager. 10. NET INCOMING RESOURCES Net incojning re80ur¢es are stated after chgrging 21125 2024 Auditors remuneration foT audit of the accaunts Auditors remuneration for otheT services Depirciation Opuating lease- property OpeYAting lease- others 13,200 5,912 13.780 41,128 6,876 14,430 3,081 14,378 41,657 9,682 Pagel 18
CARB ENGLAND (A COMPANY LIMITED BY GUARAlffEE) NOTES TO THE FINANCIAL STATEMENTS Foi, the year ended 31 DecerThbei' 2025 11. TAXATION The Ghai'ity is aiEgisteLtd ¢hai'ity (numb. 296103) and is therefore notliable to coryoration tax. The chaiity is an exempt charity within the meaniiig of S¢hedule 3 af the Char&tie$ Act 2011 andi8 onsid¢redto pass the tests set out in ParagLaph I Schedule 6 Fi]y4n¢e Act 2010 and thcrefore it meets th¢ definitioll of a charitable company foi. UK corpoi'ale tax PUIVOSES. 12. TANGIBLE FIXED ASSBTS Lcase]Jold Impi'ovements Fujniture Computer Equipment Total Cost At l Jallu&iy 2025 Additions Fully depreciated assets At 31 December 2025 27,931 6,329 23,433 2,162 57,693 2,162 27,931 Depreciatio AL l JanuaLy 2025 Charge forthe year Fully depreciated aqsets At 31 December 2025 12,010 5,586 4,834 1,495 11,497 6,699 28,341 13,780 15 81 Net book value At 31 Deoexnber 2025 io Net book value At 31 Dttcmb.2o24 IDcluded within tangible fixed assets are complit. equipment witli an originsl cost of £7.159 and fiuThAture with an origin81 cost of £6,329 whicli are fully depreciated but iEmain in llse at the reportillg date. 13. FIXED ASSET IIYVESTMENT During the yeai, aninvestmentpi'eviously cl2sssfLed as a shoit-temi investmentha8 been transferred to fixed asset inv&%tsnent. The transfeL I'efie¢ts the intention to hold the iveSLent long-tenn. The investment had a carrying value of £337,009 at 31 D¢¢ember 202512024.. £343,710) and is indudedwithin fixed asset inveslmeJJts in the currentyear balan¢¢ leet, Opening balallce Ti'ansfer froix 8hort-kn7n inv¢sttnent Less.. fair value IDSS rccognised during the year Closing balanee 343,710 337,009 Page | 19
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FllqANCIAL STATEMENTS Foi. the year ended 31 December 2025 14. DEBTORS 2025 2024 Trade debtors Prepayments and accrned income Vat Receivables Other debtors 136)71 35542 86,532 45,440 1,884 90,416 262 329 194013 Other debtors include deposit for leased propwty of £23,280 (2024., £23,280) due aftti. more than one year. 15, CREDITORS: AMOiJNT FALLING IJUE WITHIN ONE YEAR 2025 2024 Accruals and deferred income Taxation alld Nattonal Insuiance VAT Paydble Other creditors 496J50 25,267 27,628 12,732 536,618 28,838 32,525 2,043 561977 The pension liahility 2t 31 December 2025 16 £2,404 (2024.. £1,676) wÈthpension cost for the yeaL at £13,317 (2024.. £8,320). 16. DEFERRED INCOM 2015 2024 Balance brought forward Rele&se to illcoine durittx the year Sub5CI'iPtions income raised in advancc in this notpaid Subsciiptithns in advance received in this y& Othex income rAised I adVall in this ar 475J38 (475J38) 131,217 309,143 97 443 757 433,509 (433,509) 43,728 366,532 65,078 475 338 17. PROVISIONS FOR LIABILITI Property provisS0 2025 2024 As at I" January2025 DischaiEe for the year Addition for the y. As at 31 December 2025 11,200 6,4 4,800 The propertypTovision reflects the i'ecognition of the tsustees, 6ESt &8timate ¢Jf a dilapidatio liability on a propei'ty leased to September2027. Page | 20
CAIIE ENGLAND (A COMPANY LIMITED B Y GUARANTEB) NOTBS TO THE FANCIAL STATEMENTS For the year ended 31 December 2025 18. STATII MENT OF FUNDS Statemeot of Fund5-curi'Ellt year Balance at I January 2025 Income Expenditure Balance At 31 December 2025 Unre$tricted Funds 1,437,945 1,214,471 (1,125,133) 1,527,283 Restrieted Pld$ Tot&1 Funds 1437 945 1214,471 1 125 133 I S27,283 Statement of Funds-prior y¢ar Balallce at I january 2024 Income Expenditure Balance at 31 December 2024 Unrestiicted Fund8 1351640 1 184418 1098 113 Re5ttieted Funds Event Care Home Open Dly Total Kestricted Funds (8,66 Total Funds 1.360,306 1,184,418 1,106.779 1437 945 An*lysls of Assets belween Funds 2025 2024 Unrestricted Fwnds Total Funds Tangible Fixed Assets Cash at balance and hand Debtois Creditors Provisiott for]iabiiities Tot&l 354,743 1,488,188 262.329 (561977) 29,352 1.825,804 194,013 (600,024) 1527 283 1437 945 A depositvalued 8t £337,009 (2024.. £343.71O) has been transfered from 8 shoil-terin deposit to 8 f¢d asset investment. The transfer xeflects the illtended use and holdingp.lod of the investmellt portfolio and does not impact the Gharity's net assets oi'net 0Vement in fi]nds. Page | 21
CARE ENGLAND (A COMPANY LIMITED BY GUAIiANTEE) ' NOTES TO THE FNANCIAL STATEMENTS Foi. the year ended 31 December 2025 19. sTATEM1T OF CHANCEI JN RESOURCfS APPLIED FOR FIXED ASSETS FOR THE CHATy US 2025 2024 Net movemtnt tn unreslTiCted funds for the year Resources used for net acquisition of tangible fixed 8ssets Net movernent ill UlliE8trict¢d fiu5 available forfutllre activities 89,338 2,162 76,305 20. RECONCILIATION OFINET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPLIOI"IING AcfivITs 2025 2024 Net movement in funds forthe reporting period (as per the statement of flnantial activities) Depreciation charges Provision for dilapidati¢n tciest ftom inv¢slment Uni'ealised Igainyloss OllcreaseyDeci'ease in d¢bto¥s Irtcirasd(Decrease) jri LTeditors Nct C&8h provided by/(used in) operatsng activities 89,338 77,639 13,780 4,800 (47,645) 6,701 (53,788) 163 97 14,378 4,800 181,518) 26,028 86,246 127,573 21. ANALYSIS OF CASH AND CASH EQUIVALENTS INCLUDING NET DEBT Analysi$ of Net Cash At l January 2025 Cash flows Iyon-tash ehallges At31 Decembt 2Q25 Short tei'm investmetLts and cash ¢quivaLets Total llet Gash 1,325A98 500 206 1825 804 187,196 181102 (343,710) 1,169,084 319 104 1488 188 343 710 NDll-ca5h changes refiect the tsxn5fer of & deposit tts fjxed asset investmellt. 22. CONTINGENT LIABILITIES There W.¢ no cotttingent liabitities at 31 December 2025 or 31 Deceftnber 2024. Page | 22
CARE ENGLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMBNTS Poi the yeai. ended 31 Decembei" 2025 23. LEASING cofoMITMENT At tht ba18nce theet datq th¢ ¢ompAny had coinmitments under non~car*cellable operating leases as follows. Operatit)8 leases which expire: 2025 2024 Within one year Between two to five years 47,361 52,174 80,341 132515 The operating le8se ¢ost during the year w88 £48,005 (2024.. £47,240) 24. CAPITAL COMMITMENTS There were no ¢apital conunitsllents at 31 Denber 2025 or 31 Dec&llbcr 2024. 25. RELATED PARTIKS Care England is a MebBhlP organi8ation. All of the trugtees of c't England are directots, tiwtees or staff of compaDies aJ)d association$ tbat are members of Egland. Owing to tbe nature of the vpttraliun5 vf Care Engldnd, and I&(ee& beinR dr&wn fronj the orAanisations that are members of Care ETEland, it is inevitable that trallsa¢tions take place betw¢¢n Care Bngland and organisatiolls in which trustee8 h8ve 8n interest. All tTansactlOn8 bdweEn the var5011s org8nisation5 and cre Fthgland are at arm's Icttgth and are on tlie samc basis f. all rncmbcrs. Nonc of tlLe stees of Care England or the companies 8ttd 9SSOCiations that they reprtsent receives any benefit froni thesc atrangnSts. a'e no otha. IElaled p•ty tisaCtIonS in tlie reporting period or 'evaUS period that require disclosure. Page | 23