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← Compton Care Group Limited

2025-03-31-accounts

Cca re supportberepalli a tivevement and

Annual Report and Consolidated Financial Statements Year Ended 31 March 2025

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Registered Charity Number: 512387 Company Limited by Guarantee Registered Number: 01607631 Registered Office - 4 Compton Road West, Compton, Wolverhampton WV3 9DH www.comptoncare.org.uk

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Contents

Opening statementfrom the Chair of the Board andCEO l
Trustees Annual Report
We Are Compton Care
Vision, mission, values
Our Services		 3
3
3
Public Benefit 4
Support Services
Income Generation		 4
5
Our Board ofTrustees 5
Our Executive LeadershipTeam
Our Staff		 6
6
Our Volunteers 6
AYear in Numbers 6
Activity Update 6
Looking forward to2025-26 10
Howwe raise ourmoney ii
Financial review in
Governance 13
Independent auditor's report 2]
Consolidated statement offinancial activities 24
Balance sheets 25
Consolidated statement ofcash flows and notes to the cash flow 26
statement
Notestotheaccounts 27

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

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Opening Statement from the Chair of the Board and CEO

For over four decades, Compton Care has stood as a pillar of compassionate, specialist palliative and end-of-life care for communities across Wolverhampton, the Black Country, South Staffordshire, and East Shropshire. We exist fo ensure no-one faces a life limiting condition alone. Every day of the year, 24 hours a day, we are here to provide expert care, support, and compassion to those who need it most.

This past year has been one of transformation, growth, and deepened community connection — driven by innovation, compassion, and unwavering dedication. We have reached more people needing support than ever before.

We believe everyone deserves the best possible care - wherever they are and whenever they need it. This year:

We continued to innovate and evolve our services to meet changing needs:

We've continued to develop a culture of learning, inclusion, and development. Our people are the heart of Compton Care. This year:

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Year Ended 31 March 2025

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Ensuring resilient fundraising and commercial growth has remained a priority. With over 65% of our projected £15.7 million annual cost needing to be raised independently, we embraced innovation:

From a partnerships, policy and advocacy perspective, we continued to work closely with stakeholders to strengthen our relationships and improve engagement across the region:

As we reflect on a year of meaningful progress, we remain focused on delivering exceptional, person-centred care to every individual who needs us - whenever and wherever that may be. We recognise just how challenging the financial environment is in the charity sector, but our strategic intention continues to be to grow income through innovative means and to continue to seek fair allocations of funds from the NHS. In order to do this, we acknowledge the exceptional talent and commitment from our dedicated staff, selfless volunteers, and generous supporters. Thank you. You make everything possible.

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Ros Keeton,
Chair of the Board of Trustees
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Me Overfield,
CEO
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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

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TRUSTEES’ ANNUAL REPORT

Strategic Report

We Are Compton Care

Our Vision: Compton Care will be a leader in delivering palliative care and support for the community.

Our Mission: Compton Care provides high quality accessible care and support for the people in our communities living with life limiting conditions.

Our Values:

Our Services

At Compton Care we believe people are more than their diagnosis. For over 40 years, Compton has been providing palliative and end of life care to patients, and their families, helping them to navigate every aspect of life with a life limiting condition. Our services aim to help patients and families with:

As well as delivering high quality essential clinical care, Compton offers a wide range of enhanced care services including psychological therapies, social support, respite, and complementary therapies which exist to support patients and families through every aspect of their palliative care journey and beyond.

All services are delivered to patients aged 18 or over (and their families) living in Wolverhampton, parts of the Black Country, South Staffordshire, and East Shropshire.

Every year, we review our service provision in line with our Strategic Plans and with the requirements of our local NHS commissioners.

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

Our community-based virtual ward has gone from strength to strength, offering hospital level care to people with very specialist palliative care needs in the place they call home. This avoids hospital attendance and admissions and ensures the vast majority of people achieve their preferred place of care and death.

Public Benefit

Compton Care is registered with and regulated by the Care Quality Commission for the following regulated

activities: e Caring for adults under 65 and over 65. e Treatment of disease, disorder, or injury.

The quality of our services was last inspected by the Care Quality Commission in October 2019 and rated as ‘Good’, with an Outstanding in responsiveness.

Compton Care benefits the public providing services free of charge to patients, families, and carers within our catchment area of the Black Country and the counties of Shropshire, and South and East Staffordshire. Services are open to individuals over the age of 18 regardless of race, religion, sexual orientation, age, or diagnosis. The Trustees have referred to the Charity Commission's general guidance on public health when reviewing the aims and objectives of Compton Care and in planning future activities.

Support Services

A team of dedicated and specialist support service staff and volunteers work tirelessly behind the scenes to ensure our clinicians and supportive care practitioners can deliver patient care. These services include our People teams comprising HR, Volunteer Services and Learning & Development; our Estates team of stewards, housekeeping, and catering; our Marketing and Communications staff; IT support, Finance, and administration colleagues.

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

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Income Generation

Patients and families receive our care and expertise free of charge, however this care is not free to provide. Our income generation teams are responsible for raising over 58% of our annual running costs, equating to nearly £8.7 million of the £14.9 million needed every year. Our income generation teams support and encourage individuals and businesses to raise this vital income through fundraising events and appeals, a weekly lottery and retail activities (charity shops and e-commerce).

Our Board of Trustees

Ros Keeton BDS, MCDH, DDPHRCS, FUW - Chair of the Board

Ros is an experienced NHS Chief Executive and health care leader who combines a dental background with substantial leadership experience across the full range of health and social care settings. She was Chief Executive of an NHS Partnership Trust offering mental health, learning disabilities, and substance misuse services. Ros then led the highly respected Birmingham Women’s NHS Foundation Trust one of only two specialist women’s hospitals in the UK. Ros is a Trustee of Hospice UK and the Chair of the Hospice Boards Council (UK).

James Frederick McKinnon BSc (Hons), MSc - Vice Chair of the Board

James has wide experience gained at many levels in a variety of global roles during a lengthy career with Goodyear Tire & Rubber Company. James has held senior finance and IT roles within the UK organisation, including Treasurer, Plant Controller and General Credit Manager, all of which also included extended European management responsibility.

Dr. Davinder Bagary

Dav is a highly experienced GP working within our local community. Dav specialises in learning disabilities and autism and has extensive experience of working on Boards and Committees. He knows Compton very well and is keen to support in expanding our services.

Anne Elizabeth Brookes

Anne has enjoyed a long and successful career in both retail and private banking and currently heads a wealth management business in Birmingham. Anne has latterly focused on the investment and lending side of banking and manages a team of bankers and investment managers along with a portfolio of her own clients. Whilst Anne still works full time, any free time is spent walking or gardening.

Denise Mary Burkett-Stus

With a career spanning some 40 years and having recently retired from a leadership role in the financial services sector, Denise is a senior business leader with deep knowledge and experience in all areas of a business and how to drive transformation to deliver continued success.

Dr. Helen Macpherson Hibbs

Helen worked as a GP in the Wolverhampton area and has had a long and positive relationship with Compton Care.

Helen Julia Holden LLB

Julia is a semi-retired solicitor, working part-time as a judge on the Oxford and Midland Circuit. She became managing partner of her law firm in the late 1980s. Her legal experience as a solicitor was predominantly in the fields of insurance law and large and complex personal injury claims.

Linda Annette Pascall MBA

Linda was appointed a trustee in 2020 and is a registered nurse, active coach, teacher, and mentor. She has held a series of senior nursing roles within the NHS and has extensive professional training and experience.

Carl Peddie Carl, as a local entrepreneur, has had a lengthy, very successful career in the Retail Fashion business, starting with one store in Wolverhampton in 1989 and subsequently expanding to owning multiple stores across the UK selling various fashion brands. More recently Carl has diversified into property management.

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

oanna Watson MA FCA Joanna is a management consultant specialising in governance improvement in public purpose organisations, including the NHS and charities. She has over 35 years of experience working in professional services firms, providing assurance and advisory services. She is an experienced charity trustee and is a fellow of the Institute of Chartered Accountants in England and Wales and is an honorary fellow of the Healthcare Financial Management Association.

Our Staff Compton Care has a dedicated team of 313 staff working within clinical services, income generation and support services to provide care and support to our patients, family members, supporters, donors, and stakeholders.

Our Volunteers Our staff are supported by a team of volunteers who offer their time in a variety of roles including greeting callers and visitors to our reception, providing essential administration support, attending events, sorting donations, and serving customers in our charity shops and much more. Compton simply could not deliver the vast range of services we do without the help of these heroes.

A Year in Numbers

Activity Update

Care and support wherever it is needed We understand for many families it is important to be able to stay in their own home or chosen place of care. Our experienced team of specialist palliative and community medical staff work in partnership with GPs, district nurses and other health care providers to ensure families receive the support they need to manage their condition, maintain a good quality of life, and avoid unnecessary hospital admissions.

We have continued to develop our community services ensuring wherever possible we deliver care to people in their own home or place they call home. Our aim is to keep people out of hospital beds and avoid unnecessary hospital attendances. We do this through delivery of exceptional care in the community via a team of skilled multidisciplinary healthcare professionals.

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

We have succeeded in keeping the vast majority of people known to Compton out of hospital and over 90% of people achieve their preferred place of care/death.

Our Inpatient Unit remains ever present for those people who simply cannot be looked after at home, usually because of complex symptoms or social circumstances. Occupancy throughout the year remained at around 90%.

This year we purchased a second site at Ruskin Road in the Low Hill part of Wolverhampton. This is a socio economically deprived area with high levels of poor health, unemployment and diversity. The site was previously a GP practice and will now deliver most elements of Compton's outpatient services including lymphoedema clinics, complementary therapies and bereavement and family support. The site opened in August and feedback so far has been very positive mainly around access and reduced travel costs.

Ensuring Accessibility

Referrals into our clinical services continue to increase every year and we anticipate this trend to continue as mortality rates nationwide are predicted to rise over the next few years.

Our advice and referral line now takes in excess of 2,000 calls per month, directing people to the right service or directly helping people where possible. We also now share cover with other Staffordshire hospices ensuring people in Staffordshire have access to advice around the clock regardless of where they live.

We have extended our complementary therapy offering and also increased the size of our bereavement team, so we are able to support more people.

We have secured additional funding this year for our virtual ward, the 24/7 advice line and GP support in their practices.

Partnerships and collaborations

Relationships have continued to develop with other local hospices, and the pan-Staffordshire 24-hour help and advice line has now been fully embedded with additional NHS funds provided. The Staffordshire collaborative have other plans including a county-wide rapid response model. We have also piloted an approach to costing services at Compton that has now been shared and repeated by colleagues in Staffordshire. This is contributing to a national debate on the topic of funding models.

We have continued to work with Walsall Healthcare on a potential partnership to deliver some services within Walsall and are currently awaiting the launch of a tendering exercise.

At Wolverhampton Place and Black Country ICB level we hold leadership roles and are actively trying to influence the improvement of palliative care across the system, working with colleagues.

Over the past year, we commenced formal work on stakeholder engagement that included a review of who we would consider our most influential stakeholders and who would be the most appropriate relationship holder. Having completed this, we established a process for collecting details on how the relationship is progressing including recording trends and identifying themes from stakeholders we need to address.

NHS Commissioning

Conversations with commissioners continue to be frustrating, but we do feel that there is a more positive tone to the debate. The improved frameworks which give greater clarity to the commissioning of PEOLC for ICBs does now seem to be creating some movement on meaningful and relevant commissioning of our core specialist services. The costings exercise that we undertook has complemented this work and has resulted in some increases in funding albeit small. For the first time in many years, we had inflationary increases from all commissioners in line with the national recommendation

Estates

We have installed solar panels at the Hall site as part of our commitment to reduce our carbon footprint and utilities bills.

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2095

After the successful installation of three catering pods, we have added a further two at the Halll site.

The Ruskin Road site was purchased at the end of June 2024, and the initial refurbishment is complete including a redecoration throughout and some work on the external appearance.

We have achieved 5 star food hygiene rating across all of our catering outlets.

Information technology

We have continued to improve our cyber security measures, focussing on upskilling the IT team through away days, training and simulation exercises. Both Cyber Essentials accreditation and NHS Data Security Protection Toolkit were achieved again this year.

In partnership with the Royal Wolverhampton Trust, we have implemented a system that simultaneously updates the records of patients at both organisations.

We have implemented electronic pathology requesting and reporting and commenced the use of GP Connect enabling access to patients’ GP records and the ability to update GPs electronically.

Learning & Development

We have continued to shape our learning and development offer to support the ongoing development in specialist palliative care for both our internal teams and wider health and social care partners. This has been a period of developing and embedding new programmes and reviewing and updating existing programmes. We are committed to ongoing development of our staff and continue to provide a range of training; we have expanded the programme further and have encouraged non-clinical staff to participate in broader training sessions based on topics relevant to specialist palliative care.

This year, we launched a new award scheme following a generous legacy gift from Dr Janet Anderson, who was a long-term Compton supporter and former trustee. The award scheme is open to staff and volunteers who are looking to make an improvement within the organisation linked to our core objectives. So far, we have funded twenty-three people in their improvement ideas.

During 2024/25, we have worked closely with the Black Country Integrated Care Board Palliative and End of Life Care Education and Training Working Group, co-chairing the group. We have supported the underpinning subgroups working collaboratively to shape and define the communication and palliative care training framework across the Black Country.

We introduced a new initiative, “Bitesize sessions’, open events for healthcare colleagues from across the region to join us, providing an opportunity to network and learn more about Compton whilst also delivering educational sessions. The first event focussed on the importance of corneal donation and dementia in end of life. Sessions were co-delivered by Compton, the University of Wolverhampton and the Black Country Healthcare NHST Foundation Trust.

We have expanded our clinical placements offer to include other professions relevant to our services, which has led to an increase in placements in the year. We have also facilitated various early career initiatives, particularly in our non-clinical services including Duke of Edinburgh volunteers and supported internships.

Staff and Volunteers

At 31 March 2025, the number of paid staff was as follows:

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|||||||||| |---|---|---|---|---|---|---|---|---| |Paid|staff| |Full|time|Part time|Total| |Directors|(Trustees)|-|7|“| |Patient|care|and|Learning|&|Development|65|104|169| |Income|Generation|and|Marketing|57|67|124| |Support|Services|16|4|20| |Total|Compton|Care Group|-|31|March|2025| |a| |Total|Compton|Care Group|-|31|March|2024|

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

Human Resources

Staff levels over the past year have again remained consistent, although it is continually necessary to develop leaner ways of working enabling us to use our limited existing resources to recruit into growth areas whilst redistributing tasks across other established teams.

The planned staff survey was completed during the first quarter of the year, with an increased effort made to encourage staff to participate to obtain a truly representative picture of views across the organisation. This led to a completion rate of 84% which was very pleasing, and the feedback showed significant improvements from the last survey in 2091, in all categories and staff groups. Feedback from the survey has been used in subsequent months to inform decision-making to address where possible detailed issues that were raised.

A number of comments were made in the survey regarding the old pay structure, so a new structure was introduced for the 2025/26 financial year, which addressed the concerns raised. The new structure has been designed to increase flexibility, facilitate progression and provide fairness.

Process changes to workforce procedures have seen tighter financial controls implemented particularly during recruitment, with managers having on-going training to help monitor and manage, holidays, sickness, time-off-inlieu, overtime, and flexible working requests.

The HR system is now rolled out to all staff as a ‘one stop’ shop which helps the organisation with key initiatives around workforce planning, managing wellbeing, succession and talent planning and providing good data metrics upon which to make workforce decisions. Employees are able to own their own data, ensuring accuracy is maintained with training modules and wellbeing benefits linked.

Volunteer Support

Much of the work Compton does would not be possible without the hard-working and committed volunteer base, who dedicate their time across the whole organisation. Over 88% of our volunteers support our shops and other income generation areas, with the remaining 12% supporting the various clinical departments and support services.

During the year, we undertook our first volunteer survey which was well received with 46% of our volunteers completing the survey. Feedback was generally positive, with recurring concerns listened to leading to improved communication opportunities via the CEO briefing sessions either ‘face to face’ or via a Teams link. Volunteers in the shops also now receive the weekly ‘Trading Post’ which is displayed on notice boards.

Volunteering recruitment practices were further stream-lined in 2024 with improved technology in the shops driving further growth in volunteer numbers during the year.

The Trustees, who themselves are volunteers, along with the Executive Leadership Team and Compton as a whole, would like to thank all our volunteers for their hard work and dedication.

Community Fundraising

We have had tremendous support from our community in 2024/25, raising over £271,000 from community fundraising activity, which was 9% growth on last year. Compton supporters undertook various challenges and activities to raise money on our behalf, including quiz nights, cake sales, sponsored head shaves to name a few!

We are incredibly grateful to Compton Choir who sang throughout the year, raising funds and donated almost £9,000 following a mammoth Christmas concert tour across Wolverhampton. We also had a group of supporters who undertook a European road trip, travelling 3,232 miles from Brewood to Azerbaijan, and raised £1,600 during their incredible journey.

We held our third consecutive Gala Dinner in November 2024, which took place in the Wulfrun Hall in Wolverhampton, hosted by ITV's weather presenter, Des Coleman; the evening raised an incredible £82,788 with 180 guests attending the event. We were also delighted that M&E Global Resources were our headline sponsors, together with event sponsor, Moog Aircraft Wolverhampton.

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

In January 2025 we delivered the best performing year of Compton's Tree-cycling initiative, raising over £22,000, as well as receiving over £7,000 in gift in kind from corporate supporters (including from C&W Commercials Ltd and Wolverhampton Tree Service Ltd). We would like to say a ‘big thank you’ to the City of Wolverhampton Council for supporting this campaign, providing volunteers for the scheme, and assisting with some of the logistics.

Local businesses continue to support Compton through membership of the Business Club, which we've seen grow to 17 members. Over £107,000 was raised through corporate support in 2024/25. In addition to their financial support, 15 local companies have volunteered for Compton, which involved 113 staff volunteering their time to support Compton.

In March 2025, Compton was the main charity partner for the Wolves 10km for the third year, and raised over £30,000, with 148 runners taking part.

Green

We have worked with an external company this year to fully understand our energy usage and identify plans to reduce energy consumption, working with the same company to assess what if anything we could do to work towards a carbon neutral position. We have now received assurances we are doing as much as could be reasonably expected with some notable improvements recommended. This includes installation of solar panels, secondary double glazing for the main Hall, conversion to e-vehicles and some additional staff awareness training.

The first of these actions is now complete with plans to address the others.

Section 172(1) statement (The Companies (Miscellaneous Reporting) Regulations 2018)

The Charity regularly reviews principal stakeholders and Compton engages with them. The stakeholder voice is brought into the boardroom throughout the annual cycle through information provided by the management team and by direct engagement with stakeholders themselves. The relevance of each stakeholder group may increase or decrease depending on the matter or issue in question, so the Board seeks to consider the needs and priorities of each stakeholder group during its discussions and as part of its decision making.

The Charity does not have a dependency on any supplier but deals with both large and small enterprises aiming to always pay within terms and build a long-standing relationship with its suppliers which is beneficial to both parties. Where it is practicable, local suppliers are included in tender processes.

Looking Forward to 2025/26

This year we will commence work on a new strategic direction for the next 5 years, with the aim to approve new plans in Q4 ahead of the new financial year.

We would expect the focus of our clinical strategy to continue to be around access and reach so all of the communities we serve can receive excellent palliative and end of life care. We will also be considering projects that take our clinical services beyond our normal geographical boundaries. Within this there will be ambitious plans for growth, workforce development and innovation. We will continue to build on progress around a relevant funding model for the NHS and will focus services that ensure people receive a full suite of care as close to home as possible. We will continue to grow bereavement and supportive care services in recognition of increasing demand. Clinical education externally will focus on equipping others to deliver excellent palliative care and bereavement support.

Our Finance & Income Generation strategy is linked to our financial forecast position and have plans detailed regarding increasing income through retail growth, new commercial opportunities, corporate and stakeholder engagement and lottery expansion. This work will be increasingly important given the current financial climate. Doing things differently and innovatively are critical to our income generation strategy going forward.

Our People strategy will focus on workforce innovation and efficiency. It is essential we look to reduce our workforce costs by being more efficient in the way we utilise staff resource. This will include considering how we develop more generic flexible roles, outsourcing where appropriate along with growing our volunteer base.

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

We will continue to work hard on partnerships with our key stakeholders, who will be key to delivery of our strategic aims.

The new Government funding for capital schemes will be spent wisely with the intention of improving standards or experience for our users, reducing future spend or maximising future income.

If plans around clinical services expansion and commercial innovation come to fruition, we will need to be agile to ensure they happen at pace and with minimal disruption. With this in mind, we will be mindful of not supporting low level schemes to protect management resources for higher stake projects.

How we raise our money

So many of the achievements in this review are only possible because of the generosity and kindness of amazing individuals, organisations, and trusts. Their donations and support have enabled us to make a real impact and improve the lives of our patients and families.

Financial Review

Activity during the year

Activities by the Group resulted in an operating deficit of £1,851,159 (2024: deficit £1,203,044) during the financial year.

Income

Total income for the year ended 31 March 2025 was £13,337,960 which was an increase of £221,952 on the previous year. The principal funding sources for the Group are donations and legacies 18.0% (2024: 27.3%), charitable activities 32.6% (2024: 28.5%), other trading activities 47.7% (2024: 41.9%), and investments 1.7% (2024: 2.3%),

Donations and legacies are an essential income source for the Group and the total income received in the year was £2,402,161 which continues to show the tremendous support Compton receives from the wider community. This however was a decrease of £1,178,207 largely caused by a decrease in legacies of £1,297,439. Individual giving, community income and events increased by £106,370.

Charitable activities comprise the income received from the Integrated Care Boards (ICBs), along with other health care and governmental organisations. Income at £4,348,267 showed an increase of £611,299 from the previous year, of which £342,122 due to increases in activity masking the underlying reduction in the real value of funding received from ICBs, £45,762 related to expanded education activities, and £223,415 direct capital funding from Government.

Other trading activities comprise fundraising events along with income generated through the shop network and lottery operation. Income generation activities in fundraising and retail both showed organic growth, with the retail shops showing nearly 11% like-for-like growth in the period. The lottery team signed up a new external canvasser to

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

cover venues, with early indications the additional sales will help push the profitability forward in future years. Sales increased from £5,491,522 to £6,362,754, with £527,024 directly attributable to sales in the retail network which included four new store openings in the year and £228,647 at our café sites, with two new offerings commencing. During the year, new stores opened in the centre of Wolverhampton, Fallings Park, Dudley and Bilston with the plan to provide much needed additional funds to be used for charitable purposes. The café at the Codsall Community Hub was also acquired in the spring of 2024 further embedding Compton right into the heart of the community in south Staffordshire. Additional commercial opportunities continue to be pursued with the anticipation of more activities planned to be opened during 2025/26.

Investment markets remained flat over the year, with the small gain during the first half of the financial year, eliminated by a similar fall in the second half year growth meant the portfolio achieved a net return of 1.9%. This performance was below the ARC Charity Steady Growth return of 2.7%. The Charity continues to hold a mixed portfolio of high-quality investments, with the investment strategy reviewed at least annually by the Finance & Income Generation Committee along with the investment manager.

Expenditure

Costs associated with patient care decreased £86,051 with inflationary pressures absorbed by more efficient working without the need to reduce service provision. Costs associated with raising funds through fundraising and trading activities increased by £486,770 due to inflationary pressures plus expanded fundraising activities and additional shops opening during the financial year.

Deficit

Overall, net expenditure exceeded income excluding investment gains and profits on the disposal of fixed assets by £1,851,397. The overall deficit for the year of £1,851,159 was stated after recognising the effect of realised and unrealised gains and losses on investments amounting to a net loss of £112.

Fund's and Reserves Policy

The total funds of the Charity at 31 March 2025 of £16,595,913 are split between:

Restricted Funds

During 2024/25, donations totalling £375,857 were received from donors to enable specific projects to be undertaken. At the end of the financial year, £43,526 remained unspent, with the largest project outstanding £10,424 funding for a Childrens’ Support Worker from BBC Children In Need. Most of the outstanding expenditure will be incurred during 2025/26.

Designated Funds

The Trustees have established two designated funds which are explained as follows:

Business Improvement & Innovation Fund (£116,732)

£431,825 was allocated during 2020/21 to facilitate cost reduction exercises where one-off termination costs are incurred such as dilapidations, asset and lease write-offs, IT automation and enhancements. £259,641 was spent in previous years on shop closures (£112,772), staff rationalisation plans (£106,606). IT automation and enhancements (£15,414) and old pension liabilities (£24,849). During 2024/25, £68,092 was spent relating to redundancy and associated costs, with £12,640 released back to the fund for a shop closure provision that was not required.

Development Fund (£1,000,000)

The Development Fund was set up in 2021/22 to upgrade our facilities, so they were safe and user friendly, and to allow us to care for more patients than ever before as we reach out to those who need us. The initial review identified the need for substantial investment due to the age of our facilities hence the Development Fund being created to ensure upgrades could occur. At 31 March 2023, the balance on the fund was £1,171,336, of which £1,000,000 was allocated for developing a new site, £154,674 for upgrading the patients’ rooms on the IPU and the balance of

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_ Compton Care Group Limited - Annual Report & Consolidated Financial Statements Year Ended 31 March 2025 £16,662 for other related matters. During 2024/25, a final £97,667 was incurred on the IPU rooms leaving just the £1,000,000 set aside for developing a new site, an objective that is still being actively pursued.

General Fund

The Trustees consider fulfilling the Charity's obligations to the communities served, existing and future patients and their families and to the paid staff of 313, it is a desirable objective for there to be unrestricted funds available at any time equivalent to cover at least twelve-month’s running costs of the group (excluding one-off projects).

At 31 March 20925, the general fund of £15,435,655 represented approximately 12.5 months' expenditure (2024: 14.2 months). Continued investment in the service provision is forecast during the upcoming financial year due to significant cost pressures following the increases in the National Minimum Wage and increased taxation through employers’ national insurance which are expected to further reduce the future level of reserves held.

The level of ‘free reserves’ (general fund less fixed assets) totalled £8,244,415. The targeted level of ‘free reserves’ is £7,501,000.

Investment Policy

The Charity’s main investment portfolio is professionally managed with the objective of preserving the real buying power of the assets and income.

The investments are managed as a ‘moderate risk’ portfolio with a mixture of equities, bonds and property assets within the ranges agreed by the Trustees after consultation with the investment manager. The practice of holding a portfolio of investments with different and diversifying performance characteristics leaves the portfolio less exposed to movements in any asset class.

Individual investments within each category of the portfolio will vary according to market conditions and the portfolio is actively managed. Compton's policy is to negatively screen companies or sectors that are contrary to the values of the organisation such as:

An ESG (Environmental, Social and Governance) overlay is embedded in our investment process, augmented by external rating systems Morningstar and Sustainalytics used by the investment manager.

The Trustees formally review the investment policy and investment manager's performance each January.

Overall, the portfolio continues to be sufficiently diversified and is producing reasonable returns. A review of the current strategy is underway although no major changes to the portfolio are being contemplated.

Governance

Constitution

The Charity was formed as a company limited by guarantee on 14 January 1982 and is governed by its Memorandum and Articles of Association. The Charity was incorporated in England and Wales.

As a company limited by guarantee it has no allotted share capital. Members of the company have a contingent liability arising from the guarantee given by each member to contribute, if required or on winding up, an amount not exceeding £1.

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2095

Trustees

Trustees are appointed by the Board of Trustees at a Board meeting, but their appointment only takes effect once ratified by the majority of Company Members voting at a General Meeting or by written resolution. Under the Articles, Trustees are appointed for an initial three-year term, and a Trustee who is willing to continue in office may serve up to a maximum of three terms of three years. After completion of their third three-year term, a Trustee may only be appointed for subsequent one-year terms where the Board decide it is in the best interests of the Company to do so.

The Chair is elected by their fellow Trustees following a recruitment and selection process. The Chair Ros Keeton was appointed with effect from 26 September 2018 and re-appointed for a final two-year term, in November 2024.

Potential new Trustees are identified from a variety of sources including external recruitment, personal recommendation by members or the current Trustees. Often, but not exclusively, potential Trustees will have previously been associated with the work of the Charity perhaps as a volunteer, involvement in a support organisation or in the activities of a subsidiary company. Selection for appointment is based solely on the contribution it is believed the individual is likely to make to the development and delivery of the Charity’s objectives having regard to their commitment, experience and in some instances, specialist skills. Prospective Trustees are required to submit an expression of interest and provide references. A formal interview process is undertaken by a panel of existing Trustees and the candidates have an opportunity to meet key staff. For successful candidates, the appointment is approved by the full Trustee Board. On appointment, there is a formal induction process to consolidate the information previously gained and this is reinforced by a detailed “Induction Pack” documenting the relevant details. Trustees complete mandatory training and are encouraged to attend other internal and external training events.

The Charity’s Trustees are also directors of the company for the purposes of company law. Trustee indemnity insurance is provided for the benefit of the Trustees.

The Charity also has two Associate Trustees. The Associate Trustee role is a ‘step up’ role aimed to attract potential Trustee candidates who do not have sufficient Board-level experience, or do not currently have the required availability, but have the ability and potential to succeed in a Board-level role. Associate Trustees may also be recruited to provide targeted technical support to Compton.

Subsidiary Companies

The Charity has two wholly owned subsidiary companies which operate for the purpose of raising funds and promoting public awareness of the Charity. They are:

Each subsidiary company gift aids any profits made to the Charity. Note 17 to the Accounts summarises their performance.

Corporate Governance and Internal Control

The Charity is governed by the Board of Trustees which is responsible for setting the strategic direction of the organisation, establishing policy, and agreeing the annual financial budget, business plan and monitoring progress against the budget. The Board meets regularly throughout the year. Overall responsibility for the day-to-day management of the organisation is delegated by the Board to the Chief Executive. The Chief Executive reports to the Chair of the Board and together with the Medical Director, Director of Income Generation, Marketing & Partnerships, Director of Finance & HR, Director of Clinical Governance, Compliance & Informatics, Director of Clinical Services and Commercial Director, attend all Board meetings.

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

Charity Governance

Responsibility for the governance structure of the organisation is split between several committees and the Executive Leadership Team. The make-up and responsibilities of these committees are described below. Trustees are encouraged to attend meetings of any of these committees and working groups where appropriate to their roles and interests. The Charity follows the Charity Governance Code.

Executive Leadership Team

The Executive Leadership Team meets at least twice a month and comprises the Chief Executive, Medical Director, Director of Finance & HR, Director of Clinical Governance, Compliance & Informatics, Director of Clinical Services and Commercial Director. The meeting is chaired by the Chief Executive.

The Executive Leadership Team

The Executive Leadership Team is responsible for strategic leadership, organisational development, external relationships, environment, change leadership and organisational communication.

Quality Assurance Committee

The Quality Assurance Committee meets quarterly and is a standing Committee of the Trustee Board. The Committee is responsible for monitoring and assuring the clinical quality of services and that standards defined by external regulators are met. The Committee comprises Dr. Helen Hibbs (Chair and Trustee), Dr. Davinder Bagary (Trustee), Rebecca Brown (Director of Clinical Governance, Compliance, and Informatics), Dr Fran Hakkak (Medical Director), Jenny Warren (Director of Clinical Services), and Kerry Walters (Associate Director of Nursing). Other specialist members of staff are invited to attend for specific agenda items.

The specific duties of the Committee are to:

Remuneration Committee

This committee is responsible for ensuring the remuneration arrangements support the strategic aims of the organisation. The committee comprises Ros Keeton (Chair and Trustee), James McKinnon (Trustee) plus two additional Trustees Linda Pascall and Helen Hibbs meeting at least twice a year and as required. Rachel Overfield (Chief Executive) and Russell Bulkeley (Director of Finance & HR) attend to provide a briefing and give evidence.

The main responsibilities of the Committee are to: e Formulate and monitor the organisation's remuneration policy.

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

People & Support Services Committee

The role of the People & Support Services Committee is to oversee the people and support services function of Compton Care. This includes human resources, learning and development, volunteer services, estates, health and safety and IT. The committee serves to provide assurance to the Board of Trustees that all structures, processes, and controls are effective, fully compliant with the requirements of regulators and of the high standards expected of Compton Care.

The Committee comprises Linda Pascall (Chair and Trustee), Julia Holden (Trustee), Denise Burkett-Stus (Trustee), Kam Sandhu-Patel (Associate Trustee), Rachel Overfield (Chief Executive), Russell Bulkeley (Director of Finance & HR), Rebecca Brown (Director of Clinical Governance, Compliance, and Informatics), Steve Samra (Commercial Director), and Jenny Warren (Director of Clinical Services). Other specialist members of staff are invited to attend for specific agenda items.

The main responsibilities of the Committee are to:

Finance & Income Generation Committee

The main responsibilities of the Committee is to ensure the financial viability of Compton Care, provide stewardship of the charitable assets and oversee the annual external audit. In addition, the Committee provides assurance to the Board of Trustees that all financial and income generation structures, processes, and controls are fully compliant with regulators and commissioners, are effective and efficient and are of the high standards expected of Compton Care.

The committee comprises James McKinnon (Chair and Trustee), Denise Burkett-Stus (Trustee), Carl Peddie (Trustee), Jane Ambrose (Associate Trustee), Rachel Overfield (Chief Executive), Russell Bulkeley (Director of Finance & HR), and Steve Samra (Commercial Director).

The committee meets five times a year and on other occasions as required to deal with specific matters raised by the Board of Trustees. The specific duties of the Committee are to:

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

Commission obligations

Risk Management

The Board, in conjunction with the Executive Team, follows a formal process as outlined in the Risk Management Policy to identify, assess and manage the risks faced by Compton. To achieve this, Board Committees and staff at all levels have delegated responsibility for managing risks in their respective areas.

The Board sub-committees: Quality Assurance, People & Support Services, Finance & Income Generation, maintain a high-level risk register, which provides the base for the board's overarching risk register. The subcommittees have delegated responsibility to keep those risks specific to them under review and escalate to the Board of Trustees where necessary.

We have introduced a new module on the risk management system to capture risks; this has been piloted in key services this year and will be implemented across the organisation next year.

The two most significant risks facing the organisation in 2025 are:

Trustees’ Responsibilities

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

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the Trustees are required to:

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

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

The Charity arranges insurance to protect the Charity from loss arising from neglect or default of its Trustees or Officers and to indemnify the Trustees and Officers from the consequences of any neglect or default on their part. The cost of such insurance to cover the Officers and Trustees was £5,233 (2024: £5,233).

Fundraising

The Charity is registered with the Fundraising Regulator and will abide by its updated code of practice. The Charity undertakes a range of public facing fundraising activities including events, individual giving schemes, corporate fundraising, and a lottery programme. The lottery activities (door-to-door canvassing and attendance at events) are largely conducted by external providers who take a commission on each sale. Canvassers used in 2024/25 were Lottery Funding Solutions Limited and JM Fundraising Limited.

We achieved NHS Data Security and Protection Toolkit in June 2024 and have no outstanding mandatory assertions, and we also achieved Cyber Essentials accreditation in 2024. We will work towards IASME Cyber Assurance which is the next level of accreditation aiming for later in 2025.

Policies and procedures relating to the protection of vulnerable people, the monitoring and oversight of any thirdparty professional canvassing, and fundraising operations have all been introduced and all members of the income generation team are being trained to adhere to these standards.

Compliments and complaints are regularly monitored, culminating in an annual complaints return being submitted to the Fundraising Regulator. Supporter experience is a priority for all Compton income generation teams and as such any complaints will be investigated and dealt with in line with our updated complaints procedure. Thirteen complaints were received throughout the 2024/95 financial year, all minor incidents across our fundraising and retail departments. An internal logging system is used to record, track, and monitor these incidents and adhere to the guidance provided by the Fundraising Regulator.

The efficacy of all income generation streams is ensured through weekly commissioning and regulation updates within the Executive Leadership Team and through the various committees, which will ensure continual monitoring and adherence to any emerging regulatory requirements.

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

Streamlined Energy and Carbon Reporting

The Group's greenhouse gas emissions and energy consumption for the twelve months to 31 March 2025 are:

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Consumption|kWh|Emissions|tCOve| |2025|2024|2025|2024| |Electricity|672,080|750,968|Electricity|139|156| |Gas|combustion|731,954|658,039|Gas|combustion|134|118| |Business|travel|115,886|122,476|Business|travel|28|29| |Total|in|the year|1,519,920|1,531,483|Total|in|the year|30]|303|

----- End of picture text -----

Intensity ratio - emissions per employee headcount - 0.96 tCOve (2024 0.97).

Energy efficiency measures

Compton has a robust internal energy monitoring system. Energy consumption data is consistently recorded and evaluated through internal mechanisms. Regular energy audits are also completed by external consultants. Findings from these audits are used to identify energy efficiency improvement opportunities.

Energy efficiency measures recently implemented by Compton include the installation of a 70.76kW solar photovoltaic system at Compton Hall. This system is estimated to provide almost a third of the site’s energy requirements. Buildings have also been fitted with energy efficient LED lighting units. Company vehicles and energy-consuming business equipment is regularly maintained and serviced. New buildings have also been designed for energy efficiency. Compton’s Green Group focuses on reducing waste and energy consumption. Employees are encouraged to adopt energy efficient behaviours which reduce energy waste.

Legal and Administrative Information

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Charity Name|Compton|Care|Group|Limited| |Charity|Registration|Number|512387| |Incorporation|Company|Limited|by|Guarantee|registered|company number 01607631| |Registered|Office and|principal|+4|Compton|Road|West,|Compton,|Wolverhampton,|West|Midlands WV3|9DH| |operating|address| |Directors| |Chair|Ros|Keeton|BDS,|MCDH,|DDPHRCS| |Vice|Chair|James|McKinnon|BSc|(Hons),|MSc| |Other|Directors|Dr.|Davinder|Bagary| |Anne|Brookes| |Denise|Burkett-Stus| |Dr|Helen|Hibbs| |Julia|Holden|LLB| |Linda|Pascall|MBA| |Carl|Peddie|(appointed|14°|August|2024)| |Joanna|Watson|MA|FCA|(appointed|18"|June|2025)| |Gary|Burke|(resigned|16°|October 2024)| |Adam|Frankling|BSc|MCIM|(resigned|18"|June|2025)| |Associate|Trustees|Kam|Sandhu-Patel| |Jane|Ambrose|

----- End of picture text -----

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

SeniorManagement Personnel
Chief Executive Officer Rachel Overfield RGN DPSN BSc Hons
Medical Director Dr Fran Hakkak MBBS BSc MSc FRCP
Director of Finance & HR Russell Bulkeley
Director of Clinical Governance, Rebecca Brown RN
Compliance& Informatics
Director of Clinical Services Jenny Warren
Commercial Director Steve Samra
CompanySecretary Russell Bulkeley
SubsidiaryCompanies
Compton Care Trading Limited
Compton Care Lottery Limited		 —James McKinnon BSc (Hons), MSc - Chair
— James McKinnon BSc (Hons), MSc - Chair
Principal Bankers Barclays Bank PLC, PO Box 777, Wolverhampton BX3 2BB
Investment Manager Rathbones (incorporating Investec Wealth & Investment UK),
30 Gresham Street, London EC2V7ON
Solicitors Anthony Collins Solicitors LLP, 134 Edmund Street, Birmingham B3 2ES
Auditor Crowe U.K. LLP, Black Country House, Rounds Green Road,
Oldbury,WestMidlandsB692DG

This report, which incorporates the Strategic Report, was approved by the Board of Directors on 10 September 2025 and signed on its behalf by:

By Order of the Trustees

Rosé Chair

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMPTON CARE GROUP LIMITED

Opinion

We have audited the financial statements of Compton Care Group Limited (‘the charitable company’) and its subsidiaries (‘the group’) for the year ended 31 March 2025 which comprise the Consolidated Statement of Financial Activities, Group Balance Sheet, Company Balance Sheet, Consolidated Statement of Cash Flows, and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

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

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

Other information

The Trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit:

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

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

(continued)

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors’ report included within the Trustees’ report.

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

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement on page 18, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial

statements

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

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s and the group's ability to operate or to avoid a material penalty. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud.

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Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMPTON CARE GROUP LIMITED (continued)

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be with the completeness and accuracy of income and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management, and the Finance and Income Generation Committee about their own identification and assessment of the risks of irregularities, designing audit procedures over income, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed noncompliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body for our audit work, for this report, or for the opinions we have formed.

Helen Blundell LLB FCA FCIE DChA Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor Black Country House Rounds Green Road Oldbury B69 2DG

Date: 29 Seflerutocr 2025

pi]

Compton Care Group Limited

Year Ended 31 March 2025

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) Year ended 31 March 2025

senencenencnennnncencnnnne
DO DGuannnnnnnnnnnnnnne ——sacnenennnnnnnnnnnanee
DO QM a n n nnnnannnnn		 senencenencnennnncencnnnne
DO DGuannnnnnnnnnnnnnne ——sacnenennnnnnnnnnnanee
DO QM a n n nnnnannnnn		 senencenencnennnncencnnnne
DO DGuannnnnnnnnnnnnnne ——sacnenennnnnnnnnnnanee
DO QM a n n nnnnannnnn		 senencenencnennnncencnnnne
DO DGuannnnnnnnnnnnnnne ——sacnenennnnnnnnnnnanee
DO QM a n n nnnnannnnn		 senencenencnennnncencnnnne
DO DGuannnnnnnnnnnnnnne ——sacnenennnnnnnnnnnanee
DO QM a n n nnnnannnnn
Unrestricted
Funds		 Restricted
Funds		 Total
2025		 Unrestricted
Funds		 Restricted
Funds		 Total
2024
Note £ £ £ £ £ £
INCOME FROM:
penations and
egacies		 4 2,066,304 335,857 2,402,161 3,364,646 215,722 3,580,368
Charitable activities
Other trading		 4
4		 4,308,267
6,362,754		 40,000
-		 4,348,267
6,362,754		 3,686,968
5,491,522		 50,000
-		 3,736,968
5,491,522
activities
Investments 224,778 - 224778 307,150 - 307,150
TOTAL 12,962,103 375,857 13,337,960 12,850,286 265,722 13,116,008
EXPENDITURE ON:
Raising funds
Charitable activities		 5
5		 5,790,916
9,260,619		 -
137,822		 5,790,916
9,398,441		 5,234,050
9,416,557		 70,096
66,807		 5,304,146
9,483,364
TOTAL 15,051,535 137,822 15,189,357 14,650,607 136,903 14,787,510
Net (expenditure) /
income before net		 (2,089,432) 238,035 (1,851,397) (1,800,321) 128,819 (1,671,502)
(losses) / gains on
investments and fixed
assets
Profit on disposal of
fixed assets		 2 350 - 350 - . -
Net (losses) / gains on 8 (112) - (112) 468,458 - 468,458
investments
Transfers 15, 237,645 (237,645) - 150,358 (150,358) -
14
NET MOVEMENT IN
FUNDS		 2 (1,851,549) 390 (1,851,159) (1,181,505) (21,539) (1,203,044)
Reconciliation of
Funds:
TOTAL FUNDS
brought forward 13, 18,403,936 43,136 18,447,072 19,585,441 64,675 19,650,116
14
TOTAL FUNDS
carried forward 13, 16,552,367 43,526 16,595,913 18,403,936 43,136 18,447,072
14

All gains and losses recognised in the year are included above.

The surplus / (deficit) for the year for Companies Act purposes comprises the net income for the year for 2025 a deficit of £1,328,120 (2024: £715,927).

24

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

| | |

COMPTON CARE GROUP LIMITED (Company Number 01607631)

BALANCE SHEETS As at 3] March 2025

Group Company
2025 2024 2025 2024
Note £ £ £ £
TANGIBLE ASSETS
Tangible assets 7 7,191,240 7,143,245 7,191,240 7,143,245
Investments 8 6,795,230 7,192,439 6,815,232 7,212,441
13,986,470 14,335,684 14,006,472 14,355,686
CURRENT ASSETS
Stocks 26,005 30,494 = 3
Debtors 9 2,175,065 2,725,049 2,227,666 2,726,346
Cash at bank and in hand 10 1,505,607 2,629,202 789,688 1,906,648
3,706,677 5,384,745 3,017,354 4,632,994
CREDITORS: amounts falling due
within one year ii} (1,097,234) (1,261,467) (1,074,522) (1,256,781)
NET CURRENT ASSETS 2,609,443 4,123,278 1,942,832 3,376,213
PROVISIONS FOR LIABILITIES 12 - (11,890) - (11,890)
TOTALASSETS LESSCURRENT rn ee ——___— _—____—.
LIABILITIES 16,595,913 18,447,072 15,949,304 17,720,009
FUNDS
Restricted funds 13 43,526 43,136 43,526 43,136
Unrestricted funds:
Designated funds 14 &15 1,116,732 1,269,851 1,116,732 1,269,851
General fund 14&15 15,435,655 17,134,085 14,789,046 16,407,022
14 &15 16,552,387 18,403,936 15,905,778 17,676,873
TOTALFUNDS 16,595,913 18,447,072 15,949,304 17,720,009

The parent charity's net movement in funds for the year was a deficit of £1,770,705 (2024: deficit £1,234,188).

These financial statements were approved and authorised for issue by the Trustees on 10 September 2025 and signed on their behalf.

RosS Trustee (Director)

2

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

CONSOLIDATED STATEMENT OF CASH FLOWS Year ended 31 March 2025

CONSOLIDATED STATEMENT OF CASHOF CASHCASH FLOWS
Year endedended 31 March 2025
The Group
2025 2024
Note £ £
Cash flows from operating activities:
Netcash used in operating activities A (1,172,749) (1,307,727)
Cash flows from investing activities:
Dividends and interest from investments 294778 307,150
Purchase of property, plant, and equipment (573,071) (282,087)
Proceeds from sales of property, plant, and equipment 350 <
Proceeds from sales of investments 2,706,344 5,048,760
Purchase ofinvestments (2,309,247) (5,552,187)
Netcash providedby / (used in) investing activities 49,154 (478,364)
Change in cash and cash equivalents inthe reporting period (1,123,595) (1,786,091)
Cash and cash equivalents atthebeginning ofthe reporting period 2,629,209 4,415,293
Cashand cash equivalents attheend ofthe reporting period B 1,505,607 2,629,209
NOTESTOTHE CASH FLOWSTATEMENT
A.
Reconciliation of net income to net cash flow from operating
activities
TheGroup
2025 2024
£ £
Netexpenditure forthe reporting period (1,851,159) (1,203,044)
(as perthe Statement of Financial Activities)
Adjustments for:
Depreciation charges 525,076 480,994
(Gains) on the sale oftangible fixed assets (350) 7
Losses / (gains) on investments 12 (468,458)
Dividends and interest from investments (224,778) (307,150)
Decrease in stocks 4,489 93,070
Decrease in debtors 549,984 155,057
(Decrease) / increase in creditors and provisions (176,122) 11,804
Netcash used in operating activities (1,172,749) (1,307,727)
B.
Analysis ofcash and cash equivalents
The Group
2025 2024
£ £
Cash in hand and equivalents 1,365,607 1,739,202
Notice deposits (less than 3 months) 140,000 890,000
Totalcashandcashequivalents 1,505,607 2,629,202

26

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS Year ended 31 March 2025

  1. ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation or uncertainty in the preparation of the financial statements are as follows:

i) Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), Charities Act 2011 and the Companies Act 2006. There is no material impact from transition to the Charities SORP 2019.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

ii) Preparation of group accounts on a going concern basis The Trustees consider there are no material uncertainties about the Charity’s ability to continue as a going concern. The review of our financial position, reserves levels and plan give Trustees confidence the Charity remains a going concern for the foreseeable future.

The Charity has performed a going concern assessment, and the Trustees have considered the analysis and confirmed that use of the going concern assumption is appropriate.

Accounting convention

The financial statements are prepared under the historical cost convention except for fixed asset investments, which are included at market value.

Basis of consolidation

The statement of financial activities (‘the SOFA’) and balance sheet consolidate the financial statements of the charitable company and its subsidiary companies, Compton Care Trading Limited and Compton Care Lottery Limited for the financial year ended 31 March 2095. The results of the subsidiary companies are consolidated on a line-by-line basis.

The charity has also taken advantage of the exemption available to a qualifying entity in FRS 102 from the requirements to present a charity only Statement of Cash Flows and certain disclosures about the charity's financial instruments within the consolidated financial statements.

No separate SOFA has been presented by the Charity alone as permitted by Section 408 of the Companies Act 2006.

Income

a) Donations and similar income

Donations and similar income are included in income when they are received.

b) Legacies

Legacies are accounted for when probate has been granted and conditions for their receipt have been met, and the amount can be quantified with reasonable accuracy. Material legacies receivable at the year-end are accounted for at their probate value. Legacies received in the form of property or investments are accounted for at the lower of probate or market value.

No residual or pecuniary legacies have been notified to the Charity before 31 March 2025 that have not been recognised as income in the year as they do not meet the Charities SORP (FRS 102) income recognition criteria.

co) — Grants receivable from health authorities and other bodies for activities in furtherance of the Charitys objects Income due from health authorities and other bodies is included in the financial statements of the year when the service is provided.

d) Government Grants

Grants from government bodies and other sources are received for specific projects/costs and are recognised in accordance with their individual terms and conditions. Income is recognised when the charity has entitlement to the funds which is when any performance conditions attached are met, it is probable that the income will be received, and the amount can be reliably measured. Grant income will be deferred if received in advance of meeting performance conditions or if the funder specifically states the income must be spent in a future accounting period.

e) Fees and other sundry income

All such income is accounted for in the year in which it is receivable by the Charity.

4) Gift Aid Gift Aid is accounted for in the period the donation is received. Any Gift Aid on restricted donations are shown within restricted funds.

27

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS Year ended 31 March 2025

  1. ACCOUNTING POLICIES (CONTINUED)

Allocation of costs

Where it is possible, costs are allocated directly to main expenditure categories of the SOFA. Where this is not possible, costs are first allocated on estimated usage and then on an appropriate basis.

a) Patient care

Patient care costs represent expenditure in relation to all medical, nursing, and associated staff and the related costs of operating these functions.

b) Education

Education costs represent expenditure in relation to the running of the Learning and Development Centre including associated staff and other related costs.

¢) Raising Funds Raising Funds costs represent expenditure in relation to staff members who are directly engaged in fundraising and the related costs of the Fundraising Department and Trading Subsidiaries. These have been allocated between donations and legacies and other trading activities costs.

d) VAT

Irrecoverable VAT recovery is allocated to the associated cost.

Fund accounting

The Charity maintains various types of funds as follows:

a) Restricted funds

Restricted funds are used for specific purposes as laid down by the donor.

b) Unrestricted funds

Designated funds represent amounts, which have been put aside out of unrestricted funds at the discretion of the Trustees for projects. The designation is for administrative purposes only and does not legally restrict the Trustees’ discretion to apply the funds.

General unrestricted funds represent amounts that are expendable at the discretion of the Trustees in the furtherance of the objects of the Charity. Such funds may be held to finance both working capital and capital investment.

Investments

Investments are a form of basic financial instruments and are initially shown in the financial statements at market value. Movements in the market values of investments are shown as unrealised gains and losses in the Statement of Financial Activities.

Profits and losses on the realisation of investments are shown as realised gains and losses in the Statement of Financial Activities. Realised gains and losses on investments are calculated between sales proceeds and their opening carrying values or their purchase value if acquired after the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year-end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

Tangible fixed assets

Freehold properties are stated in the balance sheet at cost or value at the date of receipt, less depreciation.

Tangible fixed assets are stated at cost less depreciation. Any expenditure on individual assets with a value below £2,500 is written off directly to revenue. Depreciation is provided in equal annual instalments over the estimated useful lives of the assets.

Costs incurred under refurbishment or building projects are allocated to assets under construction and upon completion of the works; these costs are re-classified under their appropriate tangible fixed asset headings.

No depreciation is charged on freehold land where the land element can be separately identified or Assets Under Construction until they are commissioned. The useful lives assigned to other assets are:

Freehold property - 30 to 50 years Fixtures and fittings - 2 to 10 years Motor vehicles - 7 years

Stocks

Stocks, which comprise goods for resale, are stated at the lower of cost and net realisable value.

Goods donated for resale

The Charity receives donated goods for resale which it recognises at point of sale as the Trustees consider it to be impracticable to recognise such gifts on their receipt due to the large number of small value items received. As such, stocks of unsold donated goods are not valued for balance sheet purposes.

28

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS Year ended 31 March 2025

  1. ACCOUNTING POLICIES (CONTINUED)

Debtors

Other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments.

Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount after allowing for any trade discounts due. A provision for restructuring is recognised if, as part of a past event, the Charity has a present legal or constructive obligation that can be estimated reliably, and it is probable an outflow of economic benefits will be required to settle the obligation.

Pension costs

Most staff are members of either the National Health Senior Superannuation Scheme (‘the NHS scheme’) or a defined contribution scheme operated by the Charity. The schemes are funded by contributions from the Charity and employees. The NHS scheme is a defined benefits scheme; however, the nature of the scheme is such that the Charity cannot identify its share of the scheme’s underlying assets and liabilities. In accordance with FRS 102, payments to the NHS scheme have been treated in the same way as contributions to the defined contribution schemes and the payments made by the Charity are charged against the profits of the year in which they become payable.

Employee benefits

a) Short term benefits Short term benefits including holiday pay are recognised as an expense in the period in which the service is received.

b) Employee termination benefits

Termination benefits are accounted for on an accrual basis and in line with FRS 102.

Operating leases

Rental costs under operating leases are charged to the SOFA as the lease charges are incurred.

During the prior year, a review was undertaken of all lease agreements and as a result, an adjustment has been made for lease incentives to be accounted for over the full term of the lease, or the break option if at the time of taking out the lease the length of occupancy is not certain.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the accounting policies, Trustees are required to make judgement, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affected current and future periods.

Judgements made by the Trustees in the application of these accounting policies that have significant effect on the financial statements and estimates with a significant risk of material adjustment in the next year, are deemed to be in relation to the depreciation rates of tangible fixed assets and are discussed above.

The areas where these judgements and estimates have been made include:

29

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS Year ended 31 March 2025

1. ACCOUNTING POLICIES (CONTINUED) Financial instruments

Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost except for investments which are held at fair value. Financial assets held at amortised cost comprise cash at bank and in hand, together with other debtors. A specific provision is made for debts for which recoverability is in doubt. Cash at bank and in hand is defined as all cash held in instant access bank accounts and used as working capital. Financial liabilities held at amortised cost comprise all creditors except social security and other taxes and provisions.

2. NETINCOME 2025 2024
£ £
Stated after charging:
Auditor's remuneration:
For statutory audit services 20,710 19,400
For taxation services 4,710 4,430
Depreciation oftangible fixed assets 525,076 480,994
Profit on disposal offixed assets 350 -
Operating lease rentals - property 536,244 475,923
- equipment 23,529 18,709
3. STAFF COSTS
2025 2024
£ £
(a) Directors’ remuneration - e
(b) The average head count analysed by function was:
2025 2024
Patient care 172 179
Income generation 121 106
Support 1 22
314 307
2025 2024
(c) Staffcosts comprise: £ £
Wages and salaries 9,552,951] 9,433,475
Social security costs 822,860 817,376
Pension costs 639,042 626,749
11,014,853 10,877,600
Included in Wages and salaries above are invoiced and agency costs of£522,311 (2024: £500,869).
2025 2024
£ £
(d) Keymanagement personnel remuneration 782,677
2025 2024
£ £
(e) — Total redundancy and termination payments -
6individuals(2024-1). 35,872 6,145

30

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS Year ended 31 March 2025

of STAFF COSTS (continued)

During the year, no Trustees (2024 - One for £116) had expenses reimbursed. No Trustee or person related or connected by business to them, has received either any remuneration from the Charity during the year (2024 - None).

The Charity arranges insurance to protect the Charity from loss arising from neglect or default of its Trustees or Officers and to indemnify the Trustees and Officers from the consequences of any neglect or default on their part. The cost of such insurance to cover the Officers and Trustees was £5,233 (2024: £5,233).

The number of senior staff paid over £60,000 during the year (salary plus taxable benefits, excluding pension contributions)

was:
The Group TheCompany
2025 2024 2025 2024
No. No. No. No.
£60,001 - £70,000 2 2 2 2
£70,001 - £80,000 ) 3 2 3
£80,001 - £90,000 1 = 1 -
£90,001 -£100,000 £100,000 3 2) 3 2
£110,001 - £120,000 1 1 1 1
£130,001 - £140,000 - 1 - 1
£150,001 - £160,000 ] - ] -

The total contributions in the year in respect of senior staff for the provision of defined benefit schemes amount to £42,404 (2024: £29,840). The number of senior staff to whom retirement benefits are accruing under defined benefit schemes respectively is 3 (2024: 3).

4. INCOME 2025 2024
£ £
Donations and legacies comprise:
Donations and similar income 1,295,323 1,176,091
Legacies 1,106,838 9,404,277
2,402,161 3,580,368
Charitable activities comprise:
Grants receivable from Integrated Care Boards 4,032,342 3,690,220
Government Grants - Department of Health & Social Care 293,415 «
Education income 92,510 46,748
4,348,267 3,736,968
Other trading activities comprise:
Fundraising events 160,612 126,74]
Sales ofgoods and trading activities 4,142,686 3,808,374
Sales ofdonated goods subject to gift aid 2,059,456 1,556,407
6,362,754 5,491,522

There are no unfulfilled conditions relating to government grants recognised above in income’.

3]

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS Year ended 31 March 2025

5. TOTAL EXPENDITURE

w-----------+------Direct costs------------------- w-----------+------Direct costs------------------- w-----------+------Direct costs------------------- Allocated
Staff
Costs		 Deprec-
iation		 Support
Costs		 Support
Costs		 Total
2025		 Total
2024
£ £ £ £ £ £
Raising Funds
Expenditure on raising 596,353 9,540 127,800 39,779 773,472 809,055
donations and legacies
Expenditure on other trading 2,697,188 113,178 2,066,256 84,300 4,960,922 4,440,933
activities
Governance costs - - - 20,710 20,710 19,400
Investmentmanagement costs 7 = 35,812 3 35,812 34,758
3,293,541 122,718 2,229,868 144,789 5,790,916 5,304,146
Charitable Activities
Patient Care 7,408,135 400,828 957,091 255,371 9,021,425 9,107,476
Education 313,177 1,530 47,452 14,857 377,016 375,888
7,721,312 402,358 1,004,543 270,228 9,398,441 9,483,364
11,014,853 525,076 3,234,411 415,017 15,189,357 14,787,510

Property costs and the cost of central support services such as Human Resources, IT and Finance are allocated to activities by time spent or estimated usage.

  1. ANALYSIS OF SUPPORT FOR CHARITABLE ACTIVITIES
Patient
Care		 Education Total
2025		 Total
2024
£ £ £ £
Costs 9,021,425 377,016 9,398,441 9,483,364
Income:
Grants receivable from Integrated Care Boards (4,032,342) - (4,032,342) (3,690,220)
Course fees - (92,510) (92,510) (46,748)
4,989,083 284,506 5,273,589 5,746,396

32

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS Year ended 31 March 2025

7. TANGIBLE FIXED ASSETS

Group & Company Fixtures
Cost Freehold
Land
£		 Freehold
Buildings
£		 &
Fittings
£		 Motor
Vehicles
£		 Total
£
At 1 April 2024
Additions		 28,645
-		 7,478,206
189,304		 2,733,376
383,787		 153,070
-		 10,393,297
573,071
Disposals : (3,223) (245,998) = (249,291)
At 31 March 2025 28,645 7,664,287 2,871,145 153,070 10,717,147
Accumulated depreciation
At1 April 2024 - 1,580,552 1,518,941 150,559 3,250,052
Charge for the year
Disposals		 -
-		 154,905
(3,223)		 368,736
(245,998)		 1,435
-		 525,076
(249,291)
At 31 March 2025 - 1,732,234 1,641,679 151,994 3,525,907
Net Book Value
At 31 March 2025 28,645 5,932,053 1,229,466 1,076 7,191,240
At31March2024 28,645 5,897,654 1,214,435 2,511 7,143,245

The net book value of Intangible Assets included within Fixtures & Fittings is £36,962 (2024 - £54,835). Included within Tangible Fixed Asset additions are assets with a cost of £223,415 and net book value of £216,777 which were funded by grants from the Department of Health & Social Care.

8. INVESTMENTS

8. INVESTMENTS TheGroup Group TheCompany TheCompany
2025 2024 2025 2024
£ £ £ £
Listed UK Stock Exchange Investments 6,795,230 7,192,439 6,795,230 7,192,439
Shares in subsidiary companies < : 20,002 20,002
6,795,230 7,192,439 6,815,232 7,212,441
(a) Listed UKStock Exchange Investments Group andCompany
2025 2024
£ £
Market value 1 April 2024 7,192,439 6,220,554
Additions at cost 2,309,247 5,552,187
Proceeds ofdisposals
Realised gains on disposals		 (2,706,344)
442,473		 (5,048,760)
986,719
Revaluation (442,585) (518,261)
Market value at 31 March 2025 6,795,230 7,192,439
Company
2025 2024
£ £
(b) Shares in subsidiary companies at cost
At1April2024and31March2025 20,002 20,002

(a) Listed UK Stock Exchange Investments

The Charity has two wholly owned subsidiary companies which operate for the purposes of raising funds and promoting public awareness of the Charity. The subsidiary companies operate only in England.

Compton Care Trading Limited (registered number 02328703) sells new goods (and donated goods as an agent of the Charity) in the charity's shops and is registered and incorporated in England and Wales.

33

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS Year ended 31 March 2025

9. DEBTORS The Group The Group The Group TheCompany
2025 2024 9025 2024
£ £ £ £
Amounts owed by subsidiary = - 175,642 33,824
undertakings receivable within one year
Trade debtors 157,685 995,292 157,685 995,292
Other debtors 143,330 121,326 143,330 121,326
Prepayments and accrued income 1,874,050 2,378,43) 1,751,009 2,345,904
2,175,065 2,725,049 2,227,666 2,726,346
10. CASH AT BANKAND IN HAND TheGroup Group TheCompany
2025 2024 9025 2024
£ £ £ £
Money Market accounts 140,000 890,000 - 750,000
Bank deposit accounts 1,230,348 1,548,902 715,419 1,023,814
Interest bearing accounts 1,370,348 2,438,902 715,419 1,773,814
Bank current accounts and cash in hand 135,259 190,300 74,269 132,834
1,505,607 2,629,202 789,688 1,906,648
11. CREDITORS:AMOUNTSFALLINGDUE
WITHIN ONEYEAR		 TheGroup
2025		 Group 2024 TheCompany
2025		 2024
£ £ £ £
Trade creditors 319,562 397,687 307,370 391,423
Amounts owed to subsidiary undertakings . - 132,049 139,510
payable within one year
Other taxes and social security		 189,828 184,323 189,828 184,323
Other creditors 112,449 147,697 112,449 146,779
Accruals and deferred income 475,395 531,760 332,826 394,746
1,097,234 1,261,467 1,074,522 1,256,781
Deferred income included within Accruals and deferred income above comprise:
TheGroup Group TheCompany
2025 2024 2025 2024
£ £ £ £
Balance broughtforward
Released in the year		 130,377
(130,377)		 134,002
(134,002)		 29,474
(22,474)		 93,294
(23,224)
Arising in the year 146,231 130,377 34,994 22,474
Balancecarriedforward 146,23] 130,377 34,994 92,474

Deferred income at the year-end represents lottery members’ contributions taken in advance of £111,237 (2024 - £107,903) and income taken in advance for fundraising activities totalling £34,994 (2024 - £22,474).

34

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS Year ended 31 March 2025

  1. PROVISIONS FOR LIABILITIES
The Group TheCompany Company Company Company
2025 2024 2025 2024
Dilapidations £ £ £ £
Balance broughtforward 11,890 61,940 11,890 61,940
Arising in the year s - : :
Utilised in the year : (27,850) - (27,850)
Released in the year (11,890) (22,200) (11,890) (22,200)
Balance carried forward - 11,890 - 11,890
The provision for dilapidations represented the estimated amount payable relating to four shops that closed in May 2023. Three
settlements were made during 2023-24, with the final provision released in 2024-25.
RESTRICTED FUNDS
Balance Balance
1 April Gainsand 31 March
2024 Income Expenditure Transfers Losses 2025
Group and Company £ £ £ £ £ £
Government capital = 223,415 5 (223,415) z =
grant
Other restricted 43,136 152,449 (137,822) (14,230) - 43,526
donations
Restricted donation 43,136 375,857 (137,822) (237,645) a 43,526
The Government's capital grant was used to purchase a new clinical facility at Low Hill in Wolverhampton (£192,788), as well as
part funding the installation of solar panels at the Compton Hall site (£30,627).
Other restricted donations are amounts received from donors to be spent on specified items. The balance at 31 March 2025 2025
represents expenditure which had not been completed by this date but is expected to be completed during 2025-26. The largest largest
outstanding item within other restricted donations is £10,424 funding for a Childrens’ Support Worker from BBC Children In Need. Need.
UNRESTRICTED FUNDS
The Trustees have designated certain ofthe charity's reserves as shown in the table below:
Balance Balance
1 April Gains and 31 March
2024 Income Expenditure Transfers Losses 2025
Group £ £ £ £ £ £
Designated funds:
Development fund 1,097,667 = (97,667) s s 1,000,000
Business improvement 172,184 - (55,452) - - 116,732
& innovation fund
1,269,851 - (153,119) - - 1,116,732
General fund 17,134,085 12,962,103 (14,898,416) 237,645 238 15,435,655
18,403,936 12,962,103 (15,051,535) 237,645 238 16,552,387
  1. RESTRICTED FUNDS

The Government's capital grant was used to purchase a new clinical facility at Low Hill in Wolverhampton (£192,788), as well as part funding the installation of solar panels at the Compton Hall site (£30,627).

Other restricted donations are amounts received from donors to be spent on specified items. The balance at 31 March 2025 represents expenditure which had not been completed by this date but is expected to be completed during 2025-26. The largest outstanding item within other restricted donations is £10,424 funding for a Childrens’ Support Worker from BBC Children In Need.

35

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS Year ended 3] March 2025

14. UNRESTRICTED FUNDS (continued)

Balance Balance
1 April Gainsand 31 March
2024 Income Expenditure Transfers Losses 9025
Company £ £ £ £ £ £
Designated funds:
Development fund 1,097,667 ~ (97,667) 7 1,000,000
Business improvement 172,184 - (55,452) - : 116,732
& innovation fund
1,269,851 - (153,119) - - 1,116,732
General fund 16,407,022 12,229,028 (14,084,887) 237,645 238 14,789,046
17,676,873 12,229,028 (14,238,006) 237,645 238 15,905,778

The Development Fund was established to upgrade existing facilities and invest in new facilities to meet the medium-term strategic aims of the organisation. At 31 March 2023, the balance on the fund was £1,171,336, of which £1,000,000 was allocated for developing a new site, £154,674 for upgrading the patients’ rooms on the IPU and the balance of £16,662 for other related matters. During 2024/95, a final £97,667 was incurred on the IPU rooms leaving just the £1,000,000 set aside for developing a new site, an objective that is still being actively pursued.

The Business Improvement & Innovation Fund was set up to facilitate cost reduction exercises where one-off termination costs are incurred such as for dilapidations, asset and lease write-offs, IT automation and enhancements, and redundancies.

  1. ANALYSIS OF ASSETS AND LIABILITIES BETWEEN FUNDS
Unrestricted
Funds		 Restricted
Funds		 Total
2025		 Unrestricted
Funds		 Restricted
Funds		 Total
2024
Group £ £ £ £ £ £
Fixed Assets:
Tangible assets 7,191,240 - 7,191,240 7,143,245 - 7,143,245
Investments 6,795,230 - 6,795,230 7,192,439 - 7,192,439
Current Assets:
Stocks 26,005 - 26,005 30,494 - 30,494
Debtors 2,175,065 - 2,175,065 2,725,049 - 2,725,049
Cash at bank 1,462,081 43,526 1,505,607 2,586,066 43,136 2,629,202
and in hand
Creditors falling due (1,097,234) - (1,097,234) (1,261,467) - (1,261,467)
within one year
Provisions for liabilities 7 a - (11,890) 7 (11,890)
16,552,387 43,526 16,595,913 18,403,936 43,136 18,447,072

36

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS

Year ended 3] March 2025

15. ANALYSIS OF ASSETS AND LIABILITES BETWEEN FUNDS (continued)

Company
Fixed Assets:		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2025
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2024
£
Tangible assets
Investments
Current Assets:		 7,191,240
6,815,232		 =
s		 7,191,240
6,815,232		 7,143,245
7,212,441		 -
«=		 7,143,245
7,212,44]
Debtors
Cash atbank
and in hand		 2,227,666
746,162		 -
43,526		 2,227,666
789,688		 2,726,346
1,863,512		 -
43,136		 2,726,346
1,906,648
Creditors falling due
within one year		 (1,074,522) = (1,074,522) (1,256,781) - (1,256,781)
Provisions for liabilities = - - (11,890) - (11,890)
15,905,778 43,526 15,949,304 17,676,873 43,136 17,720,009

16. SHARE CAPITAL

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

Members of the company have a contingent liability arising from the guarantee given by each member to contribute, if required or on winding up, an amount not exceeding £1.

| |

EP

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS Year ended 3] March 2025

  1. TRADING SUBSIDIARIES Compton Care Trading Limited sells new goods in the Charity’s shops and is paid a commission for the marketing, distribution, and sale to customers of donated goods. Compton Care Lottery Limited generates income from operating regular lotteries.
Asummary ofthe trading results is shown below: Asummary ofthe trading results is shown below:
ComptonCare
Trading Limited		 Compton Care
Lottery Limited		 Total
2025		 Total
2024
£ £ £ £
Results
Turnover 727,281 952,023 1,679,304 1,438,873
Costofsales / prizesawarded (185,806) (121,335) (307,141) (209,682)
Gross profit 541,475 830,688 1,372,163 1,229,191
Administration and other costs (331,536) (407,511) (739,047) (520,126)
Netincomefrom trading activities 209,939 423,177 633,116 709,065
Investment income - 15,618 15,618 20,018
Netprofitbefore GiftAid 209,939 438,795 648,734 729,083
Payments to Compton Care Group
Limited under GiftAid		 (201,728) (527,460) (729,188) (697,939)
Resultforthefinancial year as
reported bytrading subsidiaries		 8,211 (88,665) (80,454) 31,144
Profits from the subsidiary companies
Profits are recognisedwhen paid, and		 payable under Gift Aid
sotheseremain within reserves ofthetrading subsidiaries		 at 31 March2025and will bepaid
across to the parent charity within nine months oftheyearend.
Investment income and other expenditure are included in the Consolidated Statement of Financial Activities under the appropriate
headings.
The total turnover generated by the shops amounted to £4,975,132 (2024: £4,064,032) which comprises the sales of donated
goodsthrough Compton CareGroup Limitedand sales ofgiftwarethrough Compton CareTrading Limited.
ComptonCare ComptonCare Total Total
Trading Limited Lottery Limited 2025 2024
£ £ £ £,
Aggregate ofthe assets,
liabilities and funds
Total assets
Creditors		 217,649
(7,442)		 779,367
(329,963)		 997,016
(330,405)		 925,085
(178,020)
210,207 456,404 666,611 747,065
Funds
Sharecapital
Reserves		 2
210,205		 20,000
436,404		 20,002
646,609		 20,002
727,063
210,207 456,404 666,61] 747,065

Profits from the subsidiary companies payable under Gift Aid Profits are recognised when paid, and so these remain within reserves of the trading subsidiaries at 31 March 2025 and will be paid across to the parent charity within nine months of the year end.

Investment income and other expenditure are included in the Consolidated Statement of Financial Activities under the appropriate headings.

The total turnover generated by the shops amounted to £4,975,132 (2024: £4,064,032) which comprises the sales of donated goods through Compton Care Group Limited and sales of giftware through Compton Care Trading Limited.

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Year Ended 31 March 2025

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

NOTES TO THE ACCOUNTS Year ended 31 March 2025

18. FINANCIALCOMMITMENTS The Group TheCompany Company Company
2025 2024 2025 2024
£ £ £ £
Capital commitments
Contracted for but not provided - - - -
Authorised but not yet contracted 40,500 383,220 40,500 383,220
The authorised amount for 2025 comprises the set-up costs fora new retail outlet and a new IT server.
Operating leasecommitments
At 31 March 2095, the total future minimum lease payments under non-cancellable operating leases for the group was as follows
for each of the following periods:
2025 2024
Landand
Buildings		 Other
Equipment		 Land and
Buildings		 Other
Equipment
£ £ £ £
Leases amounts due:
Not later than one year 429,103 10,290 357,706 11,998
Later than one year and not later than five 668,111 13,076 484,772 23,204
years
Later than five years 8,015 = 16,167 -
1,105,229 23,366 858,645 35,202

At 31 March 2095, the total future minimum lease payments under non-cancellable operating leases for the group was as follows for each of the following periods:

  1. PARENT COMPANY RESULTS

As permitted by Section 408 of the Companies Act 2006, the income and expenditure account of the charitable company is not presented as part of these accounts. The Company's own income amounted to £12,604,885 (2024: £12,564,308) for the financial year with a resultant deficit of £1,770,705. (2024: deficit £1,234,188).

  1. RELATED PARTY TRANSACTIONS

Transactions with Compton Care Trading Limited

The Charity received a Gift Aid donation of £201,728 (2024: £205,377) during the year.

The Charity paid a commission fee of £223,159 (2024: £196,195) for the marketing, distribution, and sale to customers of donated goods supplied in respect of the management of the retail premises.

The Charity received a licence fee of £9,500 (2024: £9,500) for the shared use of the retail premises as a charity retail shop.

At the Balance Sheet date, the Charity owed £132,049 (2024 £139,510).

Transactions with Compton Care Lottery Limited

The Charity received a Gift Aid donation of £527,460 (2024: £492,562) during the year.

At the Balance Sheet date, the Charity was owed £175,642 (2024: £33,824).

Transactions with Burke Bros Wolverhampton Limited (50% owned by former Trustee Mr G Burke) The Charity paid ENil (2024: £1,831) for storage and vehicle recovery fees

Transactions with Trustee L. Pascal

The Charity paid £600 (2024: ENil) for training support.

Transactions with MGS Medical Practice (Trustee Mr. D. Bagary is a 50% owner of the practice) The Charity paid £185,000 for the purchase of the freehold of 30-32 Ruskin Road, Wolverhampton WVI1O 8D) - authorised by the Charity Commission for England and Wales on 30 April 2024. The Charity paid £1,560 (2024: £6,360) for room hire The Charity was paid £9,832 (2024: ENil) for delivery of the PEOLc theme of the Wolverhampton Primary Care Framework.

39

Compton Care Group Limited - Annual Report & Consolidated Financial Statements

Year Ended 31 March 2025

NOTES TO THE ACCOUNTS

Year ended 3] March 2025

  1. FINANCIAL INSTRUMENTS
2025 2024
£ £
Financial assets measured at fair value 6,795,230 7,192,439
Financial assetsmeasuredatfairvaluecompriseinvestments.
  1. PENSION COMMITMENTS

The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Group inan independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £639,042 (2024 - £626,749). Contributions totalling £48,506 (2024 - £43,149) were payable to the fund at the balance sheet date.

93. COMPANY INFORMATION

The Charity, Compton Care Group Limited was formed as a company limited by guarantee.

The company is registered in England and Wales.

The company’s registered office is 4 Compton Road West, Compton, Wolverhampton WV3 9DH.

Compton Care - Specialist Palliative and Bereavement Support provider.

comptoncare.org.uk

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