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← Father Hudson's Caritas

2025-03-31-accounts

Company number: 01653388 Charity number: 512992

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Report and financial statements For the year ended 31 March 2025

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Contents

For the year ended 31 March 2025

Reference and administrative information ........................................................................................ 1 Trustees’ annual report ................................................................................................................................................ 3 Independent auditor’s report ......................................................................................................... 29 Statement of financial activities (incorporating an income and expenditure account) ..................... 33 Balance sheet ................................................................................................................................. 34 Statement of cash flows ................................................................................................................. 35 Notes to the financial statements ................................................................................................... 36

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Reference and administrative information

For the year ended 31 March 2025

Company number 01653388
Country of incorporation
United Kingdom
Charity number 512992
Country of registration
England & Wales
Registered office and St George’s House
operational address Gerards Way
Coleshill
BIRMINGHAM
B46 3FG
President Most Rev. Bernard Longley
Trustees Trustees, who are also directors under company law, who served during the
year and up to the date of this report were as follows:
Fionnuala Hegarty Chair 4
Sir Peter Fahy
 Vice Chair 3
Anne Plummer
 Retired on 18/06/24 3,4
Gail Brown 1
Julia Fitzsimons 2,4
Rev. Michael Gamble 2
Rev. Kevin Kavanagh 3
Peter Deeley 1
Jessica Moore 2
Alan Hagan 1,4
Brendan Clifford 2
David Craig 1
Jane Wilton 3
Julia Greensall 2

  1. Member of Finance, Land and Support Services sub-committee

  2. Member of Adult Care sub-committee

  3. Member of Children and Families sub-committee

  4. Member of Monitoring and Review sub-committee

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Reference and administrative information

For the year ended 31 March 2025

Key management Joanne Watters Company Secretary/ personnel Chief Executive (from 1[st] June 2024) Andy Quinn Chief Executive (until 31[st ] May 2024) Noel Stubbs Financial Controller Kevin Hateley Head of Fundraising, Communications and Marketing Joanne Walthew Head of Fostering & Schools Family Support Hardeep Brayna Head of Human Resources Shari Brown Head of Community Projects Edward Brown Head of Adult Care Bankers Lloyds Bank plc 3 Maple Walk Chelmsley Wood B37 5TS Solicitors Gateley Legal One Eleven Edmund Street BIRMINGHAM B3 2HJ Investment advisors Evelyn Partners BRI Wealth Management plc 3[rd ] Floor, 9 Colmore Row Elm Court, Meriden Business Park BIRMINGHAM MERIDEN B3 2BJ CV5 9RL Until 18[th] March 2025 From 18[th] March 2025 Property advisors ehB Reeves Somerset House Clarendon Place Leamington Spa CV32 5QN Howkins & Harrison 7 – 11 Albert Street Rugby CV21 2RX

Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor 110 Golden Lane LONDON EC1Y 0TG

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

The Trustees present their report and financial statements for the year ended 31 March 2025. The Reference and Administrative details on pages 1 and 2 form part of this report.

The statements appear in the format required by the Statement of Recommended Practice, Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with FRS102. The report and statements also comply with the Companies Act 2006 as Father Hudson’s was incorporated by guarantee on 22 July 1982, to continue the work started by Father Hudson at the beginning of the 20th Century. It was established under a memorandum of association which established the objects and powers of the organisation and is governed under its articles of association. The Trustees’ annual report meets the requirements of a directors’ report as required by company law.

The name of the company and the charity was changed to Father Hudson’s Caritas (formerly Father Hudson’s Society) on 02 October 2024.

Review of planned activities and principal achievements for the year

Objectives and activities

Father Hudson’s Caritas (formerly Father Hudson’s Society) (referred to as FHC for the remainder of the report) main objectives include: the relief of financial hardship and suffering, relief of sickness and preservation of health, and the advancement and the promotion of the support, relief and care of children and young people without families able to care for them, or who are in trouble or at risk, elderly people and their carers, people with disabilities, and individuals, families, communities and groups who are in need.

FHC works across 5 themes: Older People, Children and Families, Homelessness, Refugees, Asylum Seekers and Migrants, and Disability.

The Trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work within the last twelve months. The Trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the Trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

Public benefit

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that have been set.

The objects are met through a variety of activities which are summarised below. Each activity, the beneficiaries and the public benefit are discussed in greater detail further in the report.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Adult Care

Children and Families

Community Projects

Within FHC Brushstrokes Community Project - supporting refugees, asylum seekers and migrants

Supporting other Charities & projects

Objectives and Strategies

Each year all FHC services set their objectives in line with the Board's strategic plan. In preparation for 2024-25 the Board set the future direction based upon:

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

The activities of Father Hudson’s are undertaken by dedicated full and part-time staff, supported by volunteers who give their time freely as committee members, advisors, "panel members", service/project support and fundraisers. To all the staff and volunteers, the Trustees express their deep gratitude and acknowledge the importance of such valuable support.

Adult Care

The Adult Care work of Father Hudson’s is focused on three areas of activity: care for people with complex learning and physical disabilities, care for older people including those with dementia, and care for people with moderate learning disabilities. It supports people to lead lives which are fulfilling and meaningful. Last year the Adult Care department had a turnover in excess of £6.7 million. Care is commissioned and funded by local authorities, ICBs or is privately funded in some instances as at St. Joseph’s. The work it does is challenging yet rewarding, the needs it meets diverse.

There has continued to be a period of stability in terms of the operational structure and service delivery. There continues to be a strong leadership structure in place and a continued focus to ensure that there are opportunities for career development within the department. There is a wellestablished quality framework to ensure high quality care is delivered. Care planning and recording software is being introduced throughout the department as the services move towards digital record keeping.

Three of the Adult Care services are regulated by the Care Quality Commission. CQC have introduced a new single assessment framework within the last 18 months. Whilst the commission is going through a period of change they are working to reestablish a routine regime of inspections. However, CQC have not carried out inspections of the regulated services of FHC) during this year.

St Joseph’s Care Home is currently rated “Good” by CQC following an inspection by CQC in March 2023.

St Catherine’s Bungalows is currently rated “Good” by CQC following an inspection by CQC in January 2022.

FHC DCC (domiciliary care and supported living service) is currently rated “Good” by CQC following an inspection in November 2020.

The Head of Adult Care continues to invest time developing the leadership in the services to ensure positive, person-centred outcomes for those using the services. The three regulated services also benefit from input from Warwickshire County Council’s quality assurance teams carrying out Quality Assurance Visits and engaging with services through quarterly provider returns.

The Day Service is supported by Birmingham City Council’s quality assurance framework.

In terms of occupancy at St Joseph’s the year has been marked with a period of stability with average occupancy reaching 53.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

This department continues to provide high quality, safe and person-centred care and support for all those the department serves.

St. Joseph’s

St. Joseph’s is a 59 bed care home, caring for older, frail people the majority of whom have varying degrees and types of dementia. The aim of the home is to provide nurturing, stimulating and compassionate care, through a variety of interventions and activities which aim to encourage people to participate in and enjoy fulfilling, worthwhile activities with friends, companions and their families. St. Joseph’s is a home for life and strives to be a place of nurturing, compassion and homeliness.

The home is regulated and inspected by the Care Quality Commission.

St Catherine’s Bungalows

16 people live in three bungalows. They each have complex care and support requirements demanding a range of specialist interventions. Those living at the bungalows are encouraged and enabled to join in with as many opportunities as possible. Support staff believe strongly that a person’s disability should not prevent them from living a fulfilling life and the staff team have real commitment to the ethos of supporting residents to live life to its fullest. Ordinarily, all residents enjoy annual holidays, short breaks and active social lives. The work of the bungalows is supported by residents’ families who are encouraged to take part in all aspects of care planning where possible.

The bungalows are regulated and inspected by the Care Quality Commission.

Coleshill Day Services

22 people attend the day service daily. They travel from Warwickshire, Birmingham and Solihull to take part in activities aimed at maximising their potential to join in with daily living tasks, to make new friends and have fun. Access to the wider community provides opportunities for people to develop their skills for independence and enjoy being out and about.

It is a service that also provides valuable and much needed respite on a day-to-day basis for the families and carers.

Domiciliary Care/Supported Living

15 tenants are supported by the Charity in housing it owns, additionally one client is supported in his own home. The service is commissioned and funded by the Local Authority or ICBs. Care and support are designed to develop the necessary skills to live as independently as possible. Interventions aim to support tenants in their own flats and in accessing community resources. This involves managing significant risks for some individuals in order for them to further their personal ambitions.

Independence develops through greater skill levels, risk management and confidence building. The service is regulated and inspected by the Care Quality Commission.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

The work of the department is built on the dedication, compassion and loyalty of its many carers, support staff and managers. The reputation of the Charity relies on them and their devotion to the values and vision it holds. Father Hudson’s is grateful to its teams of staff who work conscientiously to support the work it does.

Departmental Aims for Adult Care in 2025/26

Children and Families Services

The Children and families service provides three services: Origins, New Routes Fostering and the Family Support School’s project.

The Origins Service (including Post Adoption Support) provides care to adults who were cared for by Father Hudson’s previously. In its capacity as a registered Adoption Support Agency, the Origins Service focuses mainly on providing care to families who have adopted through Father Hudson’s.

The Fostering Service provides loving and stable homes for children and young people aged between 0 - 18 years.

The Family Support Schools Project provides a holistic service to children, the parents and the school to improve the child’s attendance, educational success and emotional wellbeing. At the end of the year the service was being provided to 17 schools across the Archdiocese reaching out to faith schools and non-faith schools.

New Routes Fostering

New Routes Fostering was established in 1992 and provides loving and stable homes for children and young people, both on a short-term and long-term basis.

The service is registered with and inspected by OFSTED. The last Inspection was undertaken in August 2024 and was awarded Good in all areas.

During the year of April 2024 – March 2025, we cared for 25 children and young people in total and were successful in re-habilitating 2 siblings back to their birth family. We recruited one new carer household during this year. Foster carers come from ‘all walks of life’ and provide a positive experience of family life offering children security and stability.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

New Routes Fostering is committed to providing ongoing training and development, along with regular support and supervision to carers to achieve positive outcomes for children. We work alongside a Psychotherapist and adopt therapeutic and trauma informed approaches and are

working towards becoming a therapeutic fostering agency.

The key objectives and developments for the Fostering Service:

Achievements

Ofsted Inspection: We were awarded Good in all areas following an inspection August 2024.

Therapeutic Input: The majority of carers, staff and panel members have received therapeutic training.

West Midlands Tender: We continue to be part of the West Midlands Framework.

Panel: We have recruited a new panel member who comes with a wealth of experience.

Plans for the Fostering service for 2025- 2026

Origins Service

The Origins service provides support after adoption and support after care for those who have been impacted by childhood separation from their family of origin. The separation may have been through adoption or through being in care.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Origins, in its “support after adoption” services, recognises there can be a lifelong impact for all those connected to an adoption. Its adoption support work is regulated by Ofsted as Father Hudson’s

Adoption Support Agency and is registered with Ofsted and inspected by them.

The following adoption support services are provided for adults:

Origins, in its “support after care” services understands the importance of being able to find out information about one’s origins and about the period of time spent in care, so it provides an Origins Service to those who previously stayed in the various Catholic homes it was connected with, including those connected to former child migration schemes. It also recognises the importance of people’s family history and so it can also help with providing family history information from the childcare records when the person formerly in care is deceased.

Sometimes, those formerly in the homes connected with Father Hudson’s wish to visit where their former home was, and so those who would like to arrange a visit to our Coleshill base are welcomed. Assistance can also be given in tracing relatives and reconnecting with family members.

Key Objectives for Origins

As an Adoption Support Agency, to provide birth records counselling and access to information from adoption records for adults whose adoptions were arranged by Father Hudson’s and also to provide intermediary services for anyone connected with an adoption who is legally entitled to such a service. To provide services mainly in relation to accessing information from our records of those formerly in children’s homes connected to Father Hudson’s or those whose migration records we hold.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Key Achievements

Key Plans for Origins in 2025-2026

Schools’ Family Support Project

Empowering children, young people and their families.

Our Family Support workers are committed to delivering high quality Early Help interventions to vulnerable children, young people and their families. These interventions are child-centred, inclusive, and evidence-informed. Our approach is based on partnership working, early identification, and supporting families to build resilience and sustainable solutions, which align with statutory guidance (e.g. Working Together to Safeguard Children) and reflect best practice.

Our aim is to ensure we intervene at the earliest opportunity, give timely well planned short term & long-term support, work collaboratively to improve outcomes for children and to prevent escalation of needs. Enabling them to be the very best they can be!

The list is endless of what presenting issues we deal with among children and their families, however these are the most common indicators that we see: poor mental health, anxiety, low self-esteem, challenging behaviours, parental separation, bereavement, Domestic abuse, SEN needs, poor attendance, neglect, bullying issues, friendships, CSE, CCE, Healthy relationships, debt, poverty, housing issues, translation, and support with applying for benefits.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

The team consists of a project team manager, a senior family support worker and 6 family support workers. We currently operate in 17 Catholic schools, across the Archdiocese of Birmingham, 2 of them in a high school and the rest of them in Primary schools, based in Stoke-on-Trent/Newcastle Under Lyme, Birmingham and Banbury.

Casework figures

Open cases of individual Family Support 181 Non-Case work/drop in contact 686

Achievements

In April 2024 we were successful in bidding for the Glasspool Fund, which has given the Family Support service a yearly donation (for the next three years) of over £20,000 to spend on various items. The three ‘programme outcomes of Glasspool are: ‘improve financial position’, ‘have a more settled home’ and ‘are more able to manage their lives.’ This fund has been invaluable to the Family Support service and has enabled them to immediately purchase items such as essential white goods, essential clothing, emergency food, essential travel, furniture, skips, security devices, flooring, emergency accommodation and housing repairs.

Since September 2024, the Family Support team have been working together to develop ideas to fundraise as a team in each of their areas, to enable them to organise activities, day trips, picnics, summer activity packs, social events and much more for the school Summer holidays 2025. For some of our children school holidays are filled with dread, as this is their only means of socialising and having a warm cooked meal every day. As a team we wanted to make sure that all children look forward to the school holidays and have the opportunity to make memories and to experience different social activities that they wouldn’t normally be able to do. So far, a half marathon has been completed by the team manager, raising almost £2000. A planned ‘walking in their shoes’ 5k walk is due to take place in May, a challenge of 3000 push-ups in May and a further running challenge of 100 kilometers in June. This showing the Family Support commitment, dedication and passion to enriching children’s lives.

Key objectives for 2025-2026

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

FHC - Community Projects

FHC works in collaboration with partners and local communities to reach out and support those in need. Some projects are delivered directly under our charity and others are delivered by smaller charities whom we support. We assist those in poverty through the provision of food and practical items, those who are experiencing homelessness through accommodation, those who are lonely through social activities, and we empower people through support, information, advice and skills learning to improve their lives. FHC Community Projects prioritise services for the most vulnerable, working across the themes of homelessness, migration and older people. Our Catholic ethos is at the core of this work – ensuring human dignity, tackling social injustice, helping the poor and standing in solidarity with others.

During 2024/25 we continued to support three independent local charities: Hope Community Project, St Chad’s Sanctuary and Maryvale Community Project. We assist with recruitment, payroll, HR, management, governance, funding, finance and policy support.

Refugees, Asylum Seekers and Migrants

A priority area has continued to be providing services, support and accommodation for refugees, asylum seekers and migrants.

Brushstrokes Community Project

Brushstrokes, which celebrated its 25[th ] Anniversary in 2024, is a project of FHC and a partnership with the Infant Jesus Sisters, the parish of St Philip Neri and the sisters of Our Lady of Charity of the Good Shepherd. Based in a community support hub in Smethwick, it covers Sandwell, West Birmingham and surrounding areas.

The team of 32 staff and 82 volunteers provide specialist advice, destitution and homelessness support, and a busy schedule of social activities supporting asylum seekers, refugees, migrants and the local community.

Achievements in 2024/25 are best summarised by the outcomes below:

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Objectives for 2025/26:

Nicolas Barre House

Nicolas Barre House was opened in October 2023 in partnership with Newman Parish in Walsall/ Wolverhampton as a refugee accommodation project. The house has been consistently full, providing affordable accommodation for 5 single male refugees for up to 12 months. Through the provision of housing, integration and employment support, coordinated by Brushstrokes’ Housing and Resettlement Officer, refugee residents are helped to secure employment and permanent

accommodation. Volunteer befrienders from the Parish regularly meet the residents, helping them feel a part of parish life and the local community.

Sophia House

Sophia House is also a refugee accommodation project. Delivered in partnership with the Sisters of Our Lady of Charity of the Good Shepherd and St Brigid’s Parish, Sophia House offers safe accommodation in South Birmingham for up to 4 female refugees or migrants. Brushstrokes’ Housing and Resettlement Officer provides advice and support to help residents move into independent tenancies and employment.

Homelessness

During 2024/25, responding to homelessness has continued to be a priority area for FHC Community Projects.

Tabor Living

Tabor Living provides a safe environment for individuals experiencing homelessness and supports them to rebuild their lives. Operating from its new home at St Catherine of Siena Church, Tabor Living offers holistic support, including help with CVs, appointments, retraining, and access to stable accommodation with affordable rent for those in work.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Achievements in 2024/25:

Objectives for 2025/26:

Fatima House

Fatima House in central Birmingham operates as part of FHC and is a collaborative project with the Columban Missionaries, a local parish, the St Vincent de Paul Society, and the Archdiocese of Birmingham. The Columban Missionaries lead on the day-to-day operations of the project including supporting the women at the house and providing volunteers. FHC assists with governance, building and financial management, policy and fundraising.

The project supported 13 female residents in 2024/25, who were destitute asylum seekers or women needing protection. As well as accommodation, residents can access wellbeing activities, reviews of their immigration cases and access to large communal areas and an IT suite.

Older People in the community

Our flagship older people’s community project is Young at Heart in North Staffordshire.

Young at Heart

Young at Heart reaches out to support isolated and lonely older people, providing social activities in Stoke and Newcastle under Lyme. It follows a volunteer led model. There are over 85 active volunteers, 28 of whom are new recruits. 600 older people are registered with the 14 Young at Heart groups.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Achievements in 2024/25:

Objectives for 2025/26:

Caritas Development - support and capacity building for parishes and schools

As part of our commitment to Catholic Social Teaching and working across the Archdiocese of Birmingham, a new appointment was made in 2024/25 to coordinate and encourage Caritas

Development. This lead role within FHC Community Projects provides capacity building and development support for social action across Catholic parishes, groups and schools.

The post holder facilitates the Diocesan Caritas Steering Group, which brings together Archdiocese partners concerned with promoting peace, justice and social action. Working with the Head of

Community Projects, she also provides a capacity building role to partner charities supported by FHC, namely Hope Community Project, St Chad’s Sanctuary, and Maryvale Community Project, and she is a FHC trustee representative to Heart of Tamworth.

Fundraising, Communications and Marketing

As a department we have continued to work closely with the projects and services across our organisation to secure additional income, assist with their communication and marketing needs.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Schools

Our work with schools continues to increase. Not only in terms of fundraising but raising awareness of our work.

Schools fundraising raised £75k in the year. We have visited over 160 schools within the Archdiocese during the year, delivering 140 Good Shepherd assemblies within primary schools, recruited our first group of School Ambassadors, attended the school leaders conference, and delivered a live broadcast to an audience of over ninety thousand.

The Diocesan Education Service are moving forward with their plans to create four super multiacademies. In response we have been collaborating with school leaders to maximise the opportunities that this will create.

A major highlight of the year was our Reverse Advent Appeal, which ran for two months in the lead up to Christmas. We received over 104,000 thousand items of toiletries, which was amazing and helped so many families and individuals.

Corporate

Progress continues to be made in this area. This has brought in income for our Tabor Living project, our Disability Day Services and Brushstrokes.

During the last year we continued to secure corporate donations in support of appeals for food, clothing, and toiletries, which has proven to be invaluable as the urgent need for these items has risen through the year.

We continue to attend various networking events to develop our corporate links.

We secured an excellent partnership with a Midland’s brewery, who supplied over £20k worth of Christmas presents which were distributed by our Family Support Team. This should continue next year. We relaunched our Annual Fundraising Ball, the 116[th] and this was well supported by our corporate supporters.

Parishes

We have worked hard to further develop links with Parishes, across the archdiocese and this has been very well received. The annual parish collection which took place in September, raised £50k, which

was a new record. The newly appointed Caritas Development Lead primarily works with parishes, encouraging more social action.

We are in the process of recruiting several voluntary parish representatives.

A number of local parishes supported our Christmas appeal, donating food, presents and toiletries.

Trust and Statutory Fundraising

The past year has proven to be difficult as many Trusts and Foundations have reduced the amount of grant awards being made, whilst at the same time reducing the size of such awards. Our Trusts and Grants fundraising officer has however, still managed to secure valuable funding for our community projects.

We have donor pipelines in place and are hopeful that by Summer 2025 things become a little easier.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Communications and Marketing

The department was heavily involved in our name change, which took place in the Autumn.

We continue to see further growth in our social media channels. This is key when looking to raise awareness and attract potential donors. We continue to produce short films, promoting and supporting different areas of the organisation, something that is becoming more important in getting our message heard.

The department works well with our services and projects and regularly runs targeted campaigns, for Fostering and volunteer recruitment whilst working regularly with

St. Catherines Bungalows regarding recruitment and St. Josephs Care Home in attracting new residents.

The new website has certainly had a positive effect, as it is attracting more interest, interaction, and a higher number of online donations.

FHC is registered with the Fundraising Regulator and is committed to fundraising in accordance with the Code of Fundraising Practice.

Financial review

Financial Results for the year are shown in the Statement of Financial Activities (SoFA).

The SOFA shows that a high proportion of the charity’s income is in the form of fees towards the cost of services. Such fees are charged for provision of residential and day care and fostering services. They are paid by local and health authorities and in the case of residential care may be partially or fully paid by private individuals. The fees received for such services do not cover the full cost of provision of the services. The shortfall is met from voluntary income and reserves.

Projects (Origins services, Community based projects and Community Housing, Schools Family Support) are supported from FHC fundraising efforts and investment income. In addition, Origins receives a small amount of private fees from private clients for intermediary services and our Community Housing receives rental income through short-term assured tenancies.

Staff costs are by far the biggest item of expenditure for the charity. FHC strives to give residents, clients and service users the highest standard of service and care and relies on the hard work and dedication of its staff for that. It operates in a very competitive environment for staff and therefore offers staff competitive rates of pay and fair leave and sickness benefits. FHC also offers all staff membership of a pension scheme. All staff undergo a formal induction programme, have regular supervision and staff meetings, and have access to an internal staff intranet ‘Hudson’s Together’.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Inflation is an issue for FHC with major costs on gas, electricity, water and food continuing to increase. Local Authorities, which are under financial constraints are not generally offering increases in fees in line with headline inflation, and certainly not in line with the specific inflation incurred with social care projects. FHC are in continual negotiations with social care funders to improve this situation and increase income. Whilst FHC continues to address operating deficits, the present economic climate makes further progress difficult, particularly with the recent increases in the National Living Wage rates and employer’s national insurance.

FHC has centralised administration functions covering accounting and cash and investments, personnel management, fundraising and estates management.

The SOFA shows net expenditure of £605,802 (2024: net expenditure £213,426) before net gains on investments of £10,718 (2024: gains £295,756). The Charity’s quoted investments are shown at their market value on 31 March 2025 and are held for the long term to generate income to support the mission of the Charity and it is not the intention of Father Hudson’s to liquidate them to any significant extent in the short term. Note 18 gives full details of the movements in the assets and liabilities of the Charity’s pension scheme, in accordance with the disclosure requirements of FRS102. The nature of the assets held by the scheme and the liabilities of the scheme can lead to volatile results. The Scheme closed to future accrual on 31 July 2017. After taking account of actuarial gains of £nil (2024: actuarial gains £nil) the SOFA shows a net decrease in funds of £595,084 (2024: net increase £82,330).

F.H.S. Projects Ltd, a wholly owned subsidiary company, formed to undertake building development and trading activities, was dormant throughout the year. It has no employees, and the directors receive no remuneration. Its existence continues to be kept under review.

Reserves and Reserves Policy

The Trustees of Father Hudson’s have established a reserves policy which reflects the long-term nature of much of the work of the Charity. Father Hudson’s provides residential care to vulnerable adults, most of whom would expect to stay in the Charity’s care for the rest of their lives. Additionally, Father Hudson’s has a long history of residential care to children and young adults, and of adoption services. This history carries with it an obligation, both legal and moral, to assist those who were in our care, or were adopted, their birth families and adopters to explore their past, learn reasons why decisions were made and increasingly bring parted relatives together. Adoption records must now be kept for a minimum of 100 years and there is an obligation on Father Hudson’s to offer a post adoption service to those involved in the adoption process throughout their lives.

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Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

The reserves of Father Hudson’s are made up of five types of funds:

The total reserves as at 31 March 2025 were £11,353,070, of which £1,921,999 were restricted and not available for general purposes and £2,008,033 were designated.

Expendable Endowment

Expendable endowment funds comprise the value of lands in Birmingham and Coleshill purchased by Father Hudson for the charitable objects of the Charity. When such lands are disposed of, the net proceeds are also held in expendable endowment. Expendable endowment funds are held as capital funds but may be expended at the discretion of the Trustees. The income from the endowments is used to support and develop the activities of the Charity.

Restricted Funds

Restricted funds comprise grants or donations made to FHC for specific purposes. Such funds usually have to be accounted for in detail to the funder and are not available to be spent on anything other than the donor's intention. Restricted funds include donations towards the capital cost of certain assets purchased by the Charity. Such funds are transferred to free funds at the same rate as the depreciation on the associated asset.

Designated Funds

Designated funds are funds set aside by the Trustees for specific purposes, or because such funds are unrealised or not capable of being realised in the short term. The property fund is the capital value of property and fixtures held for charitable use by Father Hudson’s outside of the endowment fund, and as such is not available for general use. The fair value reserve represents the unrealised revaluation gains on the Charity’s investments and being unrealised is unavailable for general use.

Free Reserves

Free Reserves are those funds available to meet the day to day needs of the Charity’s work. The Trustees have decided that given the long-term commitments in the Charity’s work, the fragility of external funding for some of its projects and the uncertainty of voluntary income and legacies, free reserves should be held for not less than 3 and not more than 6 months expenditure. At the balance sheet date free reserves amounted to £245,541, equivalent to 0.3 months unrestricted expenditure.

19

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

The trustees have adopted a strategic recovery plan to achieve a balanced budget within the 3 year period ending 31 March 2028. The focus of the plan is increasing fee income in the St Joseph’s care home following the reopening of the fourth wing and increasing St Catherine’s bungalows income

through renegotiation of client fees. However unencumbered reserves, for this purpose defined as the sum of the expendable endowment and free reserves amount to £6,339,368 which equates to 8.4 months unrestricted expenditure.

Pension Reserve

The pension reserve/(deficit) represents the surplus/(shortfall) in funding of the Charity’s Pension Scheme as calculated annually by the scheme actuary in line with the requirements of Reporting Standard FRS102. The valuation is a snapshot on a particular day and can vary significantly from year to year and is sensitive to relatively small changes in interest and discount rates.

At the year end 31 March 2025, the Charity's defined benefit pension scheme was valued for accounting purposes as an asset with a value of £452,000. The Charity follows accounting standard FRS102. By virtue of this accounting standard, an entity should recognise an asset in a defined benefit pension scheme only to the extent that it is able to recover the surplus either through reduced contributions in the future or through refunds from the Scheme. Any potential reduction in contributions to the Scheme is not likely until the next triennial valuation as at 01 August 2025 and no refund of contributions can be considered until the Scheme is wound up. As such the valuation of the Scheme asset has been capped at £nil.

Going Concern

After reviewing the Charity’s budgets and projections, the Trustees have a reasonable expectation that FHC has adequate resources to continue in operational existence for the foreseeable future. FHC therefore continues to adopt the going concern basis in preparing the financial statements.

Investments

FHC has an investment portfolio, the income from which is used to support the work and the administration of the Charity. The fund is invested in quoted shares, fixed interest gilts and bonds rated A or higher, property funds and cash. The investment objectives are for a secure level of income together with some capital appreciation in order to maintain the real value of the fund. BRI Wealth Management were appointed in the place of Evelyn Partners Investment Management LLP in March 2025 to manage the portfolio on a discretionary basis. The Trustees have developed a social, environmental and ethical policy for the portfolio. Any investments which do not comply with the policy are divested as market conditions allow.

The portfolio is held for the long term, and the Trustees believe that the structure of the portfolio is broadly in balance with its objectives for the long term.

20

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Until 31 March 2025 the investment managers used the MSCI WMA Balanced Index as a guideline against which to assess the performance of the portfolio although they are not required to rigidly adhere to the Index. During the year ended 31 March 2025 the portfolio total return was 0.36% and the Index total decrease was 6.20%. In line with the continuing volatility in global markets during the year, the portfolio returned realised and unrealised gains of £10,718 of which £12,604 were endowment funds and £(1,886) decrease were attributable to general funds.

Objectives 2025/26

Structure, Governance and Management

Constitution & Governing Document

FHC is a charitable company limited by guarantee, incorporated on 22 July 1982 and registered as a charity on 15 September 1982, to continue the work started by Father Hudson at the beginning of the 20th Century. It was established under a memorandum of association which established the objects and powers of the organisation and is governed under its articles of association. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2025 was 13 (2024: 14). The directors at the date of this report are set out on page 1.

Recruitment, Appointment and Training of Trustees

Nominations for Trustees have been made by existing Trustees and other supporters of the Charity. FHC has also successfully advertised for Trustees to replace retiring Trustees. Appointments are made by the Board with the approval of the President in line with identified skills gaps in the existing Board or through retirement. New Trustees undergo a formal induction, managed by the Chief Executive, into their responsibilities, the varied activities and the ethos of the Charity. Professional advice is made available to the Trustees at all times and appropriate trustee training is provided.

Organisational Structure

The Board of Trustees has established sub-committees to examine areas of work in more detail and to advise the Executive and report to the full Board. Occasionally the Board delegates specific issues and decisions to Sub-committees when deemed appropriate.

21

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

The Board of Trustees sets the strategic direction of FHC and approves annual budgets.

Implementation and day to day management is delegated to the Chief Executive Officer and through them to the Senior Management Team.

The Board constantly reviews its governance structure to ensure that it complies with best practice and is committed to achieving compliance with the Good Governance Code.

Organisational Values and Equality, Diversity and Inclusion

FHC has 7 organisational values: We are Compassionate , we Challenge Injustice , we are Inclusive , we are Respectful , we are Collaborative , we work with People’s Strengths and we Seek Excellence .

These values are embedded across the Charity and through service delivery. They play a crucial role in staff and volunteer recruitment processes, inductions, training, supervision, policies and procedures. Earlier in 2024 an organisational wide staff survey resulted in a 60% response rate. The majority of responses replied they were aware of the organisational values. During 2024/25 the Senior Management Team have been analysing and responding to the survey including promoting staff benefits, wellbeing support, management training for all staff and improved signage and internal communications.

The Equality, Diversity and Inclusion staff consultative group meet quarterly; membership of the group is widely publicised and is held online so staff across all sites would be able to attend. Areas discussed during 2024/25 include the EDI Policy, fundraising events and the staff survey. Employee EDI data is monitored by HR and the Senior Management Team and included in sub-committee reports. EDI is discussed as an agenda item in managers meetings, team meetings and supervisions.

FHC continues to prioritise service user voice, with feedback from residents, clients and relatives within each service/project using a number of different formats. As well as being included in subcommittee reports, this information has aided the formulation of the new 3-year rolling Strategy.

Employees and volunteers have opportunities to collaborate, feed in ideas, question and comment at FHC, in supervision, managers meetings, team meetings and through the open-door policies of managers at all levels. Staff and volunteers fed into the new 3-year rolling Strategy through their managers, team meetings and various local feedback sessions.

The Charity’s three central Support Services provide support across FHC – Human Resources, Finance and Payroll, Marketing, Communications and Fundraising. Employees have access to this support when and where needed. This includes all staff now have access to: a FHC email address, the ‘Hudson’s Together’ intranet, People HR database and electronic payslips. Through a new Digital Transformation Plan, access to information, data and communications will continue to improve. Employees and volunteers can access IT support through the FHC IT Support Officer.

22

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

The Charity does not discriminate against any person based on their protective characteristics including sexuality, gender, age, ethnicity, religion and disability. This includes services, employment and volunteering. This includes not discriminating against a person with a disability for a reason that relates to their disability or treat them less favourably than a non-disabled person during recruitment.

The Charity remains committed to conducting individual risk assessments for every employee with a disability in order to identify any reasonable adjustments it needs to make in the workplace, or job, in order for the person to contribute fully to the work of the charity.

Relationships with related parties and other charities

FHC owns 100% of the issued share capital of F.H.S. Projects Ltd, a company registered in England and Wales no. 3720516, whose main activity is the development of property for use by the Charity. All profits within F.H.S. Projects Ltd are donated to FHC under Gift Aid. The company is currently dormant and so consolidated financial statements have not been prepared.

In 2009 the Trustees transferred adoption work to a new independent non-denominational Charity, Family Society – Adoption Focus. This is a completely independent and separate charity. Family Society – Adoption Focus undertakes some adoption support work on behalf of FHC.

FHC work closely with, whilst remaining independent of, the Catholic Archdiocese of Birmingham. FHC also has close relationships with a number of religious orders, groups and faith-based charities with whom it collaborates in the delivery of services in Community based projects. In each case there is a written collaboration agreement.

Governance and Internal Controls

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of FHC and to enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of FHC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:

23

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Review of Strategic Management 2024/25

Risk assessment review 2024 – 2025 and Management of risk 2025-2026

The Charity has continued to be driven by the mission of Father Hudson and to respond to the needs of the vulnerable and marginalised. FHC provide services and projects to help people to lead fulfilled lives including older people, people with disabilities, children and families, individuals experiencing homelessness, refugees, asylum seekers and migrants.

As a social care and community charity there are a number of risks which will need to be continually monitored linked to supporting vulnerable people, there are also additional risks created in part by the external environment linked to increasing needs, funding and fees not increasing in line with inflation and increasing competition for fundraising.

Risk Review 2024-2025 Risk at start
of year		 Risk at end
ofyear
Safeguarding children, young people and adults
Safeguarding remains a risk area for the Charity due to FHC’s work with
adults with care and support needs, children in care, families in
vulnerable situations and other vulnerable adults. This is both working
with individuals and families in need on a daily basis and provision of
24/7 accommodation and support for regulated and non-regulated
services.
The FHC Adult Safeguarding Policy has been reviewed and reissued in
2025 and the Child Protection and Safeguarding Policy has been reviewed
and reissued in 2024. Formal reviews are every 3 years, with an interim
review annually. Staff in regulated services have access to face-to-face
safeguarding training, other services have a mixture of face to face and
online. The provider of the latter is currently under review for 2025 and
is a priority to resolve. The Safeguarding Leads Group meet quarterly to
discuss issues, trends and learning, including Designated Safeguarding
Leads, two assigned Trustees, the CEO and the Archdiocese Safeguarding
Lead. Quarterly safeguarding reports are prepared, and an annual report
produced.
FHC are proud of the high quality of services they provide. However, it is
important to continually review this and always look for ways to improve,
especially in regard to care and safeguarding. In regard to particular
services, safeguarding at St Catherine’s Bungalows continues to be a
focus as part of the review and action plan during 2024/25. This		 Moderate Moderate

24

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

includes actions linked to staff recruitment and training and now forms part of their service development plan. Each Adult Care service and Fostering has a development plan to continually look at ways quality and safeguarding can be improved.

Financial management - income generation and expenditure control Moderate Moderate/ In 2024/25 the Trustees budgeted for an operational loss, using its High unrestricted assets, rather than endanger the quality and safety of any service. The Board and Finance, Land and Support services subcommittee have monitored and scrutinised performance against this budget throughout the year. Finance is now also a key report and agenda items for the Adult Care and Children, Families and Communities subcommittees.

In September 2024 the Board agreed the development of a new 3-year rolling strategic plan, including a refresh of the vision and mission. In January 2025 the Board held a strategy meeting, with the CEO and Senior Management Team who presented information, evaluation and feedback from stakeholders. The strategy will be launched during the 25/26 year and include the wider financial goal of a break-even budget.

From July 2024 the CEO and Senior Management Team led on a new Budget Deficit Working Plan to increase income and control expenditure. The plan includes continuing to challenge Social Care fee income in the areas of disability and older people and we continue to work with Access Social Care (ASC) to tackle this risk. It also includes reviewing existing service contracts for phones, copiers etc. All Service, Project and Senior Managers have fed into this plan and play key roles in delivering the actions. Progress is reported to sub-committees and the Board.

Occupancy at St Joseph’s remains a priority, with a refreshed marketing plan for 2024/25 and increased data and monitoring on enquiries and occupancy. Digital marketing for Fostering has also been a focus and has been refreshed.

Links with the Archdiocese of Birmingham through the name change to Father Hudson’s Caritas (formerly Father Hudson’s Society) have increased, increasing the awareness of the charity across schools and parishes and increasing the support received. This will continue to develop through a Caritas Development plan in 2025/26. Through this the FHC Fundraising team have refreshed their schools and parish fundraising, digital fundraising and event fundraising to improve unrestricting income. The risk of reducing income for this area will be further reduced in 25/26 through a refreshed focus on regular giving and corporate fundraising.

25

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Due to the impact of reduced availability and increased competition of
grants and charitable trusts, Community Projects have been reviewed to
ensure external restricted funding continues to cover direct delivery costs.
This has resulted in a reduction of the number of services and employees
at Brushstrokes Community Project, and the continual close monitoring of
the community projects funding pipelines and budgets.
The Schools Family Support service is closely working with schools and the
Diocesan Education service to ensure the funding and model fit the new
multi-academy model.
Staff recruitment and retention
As the largest expenditure for the Charity, employees are essential for
delivery of all services and activities. FHC’s excellent staff are the biggest
asset. The recruitment and retention of staff however continues to be a
highlighted risk, especially for Care staff. Through a focus by managers and
HR to improve recruitment including open days, events, refreshed
advertising and use of temp to perm staff, this has improved over the year
and the risk has slightly reduced. Further work is needed in 2025/26 to
reduce night vacancies and improve recruitment to fixed-term posts in
Community Projects and Schools.
Staff retention is monitored through monthly data and exit interviews, with
trends reviewed and actions. The results of the staff survey resulted in
improved internal communications and information on existing staff benefits
being made better available including the Employee Assistance Line. Work
also continues to ensure all essential roles have cover and succession
planning.
The risk level has been increased to high by the end of March 2025 due to
the Trustees decision to not provide a staff inflationary increase in the
2025/26 budget. Staff salaries continue to be under review.
Moderate		 Moderate/
High
Pension Fund liability-movement within the markets has reduced some of
the pressure connected with the liabilities and the scale of the
requirement of FHC to contribute to the Pension fund. The risk level has
been maintained.		 Low/
Moderate		 Low/
Moderate
Data security, including cyber attacks
As noted previously, FHC for some years has taken the
decision to invest in data security provided via its IT partner, TSG. The
risk remains, but the risk level has been reduced to take account of the
absence of any successful cyber-attacks this year, the introduction of
MFA (Multi Factor Authentication), a new full-time in-house IT Officer and
new cyber insurance being in place. With an increasing focus on
digitalising and automating processes in FHC this area continues to be a
risk which needs to be closely managed.		 Low/
Moderate		 Moderate

26

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

Health and safety Moderate Moderate Due to the age, number and geographical spread of FHC sites, along with the types of services delivered from these, health and safety needs to continue to be a highlighted risk. During 2024/25 it remains an item for management and team meeting agendas, and part of training plans. Further work is needed in the latter area for non-regulated services. Senior managers have also had health and safety specific meetings to conduct an audit for all sites. This information will be used in 25/26 to refresh the FHC Health and Safety Policy to help further reduce the risk level. An external consultant continues to be commissioned to carry out Fire Risk Assessments and Health and Safety Audits of sites.

Key Management Personnel Remuneration

The Trustees consider the Senior Management Team, comprising the Principal Staff listed on page 1, as being the key management personnel of FHC in charge of running and operating the charity on a day-to-day basis. All Trustees give of their time freely and no Trustees’ remuneration was paid in the year. Details of Trustees’ reimbursed expenses and related party transactions are disclosed in notes 9 and 11 to the financial statements.

Trustees are required to disclose all relevant interests and register them in accordance with the Charity’s policy and highlight them during discussions where a conflict of interest arises.

The pay of the charity’s management team is reviewed annually. The remuneration is benchmarked with other charities of a similar size and activity in the West Midlands area to ensure that the remuneration is fair and not out of line with that paid for similar roles.

Statement of responsibilities of the Trustees

The Trustees (who are also directors of Father Hudson’s Caritas (formerly Father Hudson’s Society) for the purposes of company law) are responsible for preparing the report of the Trustees’ 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 of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

27

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Trustees’ annual report

For the year ended 31 March 2025

The Trustees are responsible for keeping adequate 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. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The Trustees’ annual report which includes the strategic report has been approved by the Trustees on 17 June 2025 and signed on their behalf by

Fionnuala Hegarty

Trustee

28

Independent auditor’s report

To the members of

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Opinion

We have audited the financial statements of Father Hudson’s Caritas (formerly Father Hudson’s Society) (the ‘charitable company’) for the year ended 31 March 2025 which comprise the statement of financial activities, balance sheet, 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 FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

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 charitable company 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 Father Hudson’s Caritas (formerly Father Hudson’s Society) 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.

29

Independent auditor’s report

To the members of

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Other Information

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

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report including the strategic 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 statement of trustees’ responsibilities set out in the trustees’ annual report, 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

30

Independent auditor’s report

To the members of

Father Hudson’s Caritas (formerly Father Hudson’s Society)

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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

31

Independent auditor’s report

To the members of

Father Hudson’s Caritas (formerly Father Hudson’s Society)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

Use of our report

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

Fleur Holden (Senior statutory auditor)

24 July 2025 for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG

32

Father Hudson's Caritas (formerly Father Hudson's Society)

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2025

For theyear ended 31 March 2025
Note
Income from:
2
3
3
3
4
5
6
6
6
6
14
15
8
21a
18
Reconciliation of funds:
Charitable activities
Total income
Raising funds
Expenditure on:
Adult Care
Charitable activities
Community projects
Adult Care
Family Placement
Investments
Other activities
Donations and legacies
Net income/(expenditure) for the year
Family Placement
Net gains/(losses) on investments
Community Projects
Total expenditure
Net gains on investment properties
Net income /(expenditure) before net
gains/(losses) on investments
Transfers between funds
Net income/(expenditure) before other
recognised gains and losses
Actuarial gains (losses) on defined
benefit pension schemes
Net movement in funds
Total funds brought forward
Total funds carried forward		 Endowment
£
-
-
-
-
-
71,973		 Restricted
£
205,615
-
-
1,872,924
-
2,078,539
-
68,588
300
2,261,715
2,330,603 -
(252,064)
-
-
(252,064) -
-
(252,064)
-
(252,064)
2,174,063
1,921,999		 Unrestricted
£
444,151
6,710,559
902,335
278,633
26,825
280,366		 2025
Total
£
649,766
6,710,559
902,335
2,151,557
26,825
352,339		 Endowment
£
-
-
-
-
-
73,658		 Restricted
£
311,020
28,747
-
1,922,920
-		 Unrestricted
£
286,697
6,704,145
684,589
240,181
91,526
262,225		 2024
Total
£
597,717
6,732,892
684,589
2,163,101
91,526
335,883
71,973 8,642,869 10,793,381 73,658 2,262,687 8,269,363 10,605,708
-
-
-
-		 344,184
7,016,767
1,108,633
598,996		 344,184
7,085,355
1,108,933
2,860,711		 -
-
-
-		 -
60,622
2,668
2,050,643		 285,332
6,772,802
947,700
699,367		 285,332
6,833,424
950,368
2,750,010
- 9,068,580 11,399,183 - 2,113,933 8,705,201 10,819,134
71,973
-
12,604		 (425,711)
-
(1,886)		 (605,802)
-
10,718		 73,658
-
137,365		 148,754
-
-		 (435,838)
15,000
143,391		 (213,426)
15,000
280,756
84,577
(71,973)		 (427,597)
71,973		 (595,084)
-		 211,023
(73,658)		 148,754
-		 (277,447)
73,658		 82,330
-
12,604
-		 (355,624)
-		 (595,084)
-		 137,365
-		 148,754
-		 (203,789)
-		 82,330
-
12,604
6,081,223		 (355,624)
3,692,868		 (595,084)
11,948,154		 137,365
5,943,858		 148,754
2,025,309		 (203,789)
3,896,657		 82,330
11,865,824
6,093,827 3,337,244 11,353,070 6,081,223 2,174,063 3,692,868 11,948,154

There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 21 to the financial statements.

33

Father Hudson's Caritas (formerly Father Hudson's Society)

Company no. 01653388

Balance sheet

As at 31 March 2025

As at 31 March 2025
Note
Fixed assets:
13
14
15
Current assets:
16
Liabilities:
17
18
21
Total unrestricted funds
Revaluation reserve
General funds
Fair value reserve
Pension reserve
Total charity funds
Designated funds
Net current assets
Net assets excluding pension liability
Total net assets
The funds of the charity:
Expendable Endowment
Creditors: amounts falling due within one year
Defined benefit pension scheme liability
Restricted funds
Unrestricted income funds:
Investment properties
Cash at bank and in hand
Debtors
Investments
Tangible assets		 £
650,000
797,074		 2025
£
4,361,229
794,000
5,555,562		 £
552,011
1,046,537		 2024
£
4,696,451
794,000
5,555,594
10,710,791
642,279		 11,046,045
902,109
1,447,074
(804,795)		 1,598,548
(696,439)
2,008,033
372,894
710,776
245,541
-		 2,210,525
419,968
710,776
351,599
-
11,353,070
-		 11,948,154
-
11,353,070 11,948,154
6,093,827
1,921,999
3,337,244		 6,081,223
2,174,063
3,692,868
11,353,070 11,948,154

Approved by the trustees on 17 June 2025 and signed on their behalf by

Fionnuala Hegarty Trustee

34

Father Hudson's Caritas (formerly Father Hudson's Society)

Statement of cash flows

For the year ended 31 March 2025

Reconciliation of net (expenditure) / income to net cash flow from operating activities

Reconciliation of net (expenditure) / income to net cash flow from operating activities Reconciliation of net (expenditure) / income to net cash flow from operating activities
Net (expenditure) / income for the reporting period
(as per the statement of financial activities)
Dividends, interest and rent from investments
Depreciation charges
(Gains) on investments
(Profit) on the disposal of fixed assets
FRS102 Pension adjustments (non cash)
Pension scheme deficit payments
(Increase) / decrease in debtors
Increase in creditors
Net cash (used in) / provided by operating activities
Note
£
352,339
4,885
(72,361)
675,275
(368,168)
(296,357)
At 31 March
2024
£
Cash at bank and in hand
1,046,537
Total cash and cash equivalents
1,046,537
Proceeds from the sale of fixed assets
Cash flows from investing activities:
Cash flows from operating activities
Dividends, interest and rents from investments
Net cash used in / (provided by) operating activities
Analysis of cash and cash equivalents
Purchase of investments
Purchase of fixed assets
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Net cash provided by investing activities
Proceeds from sale of investments
(Increase)/Decrease in cash held in listed investments portfolio		 2025
£
(545,076)
295,613		 2025
£
(595,084)
(352,339)
406,596
(10,718)
(3,898)
-
-
(97,989)
108,356		 2024
£
82,330
(335,883)
414,126
(295,756)
(3,754)
12,500
(69,000)
164,238
58,534
(545,076) 27,335
£
335,883
19,500
(147,585)
390,910
(455,328)
78,535		 2024
£
27,335
221,915
At 31 March
2024
£
1,046,537		 Other
changes
£
-
(249,463)
1,046,537		 249,250
797,287
797,074 1,046,537

Cash flows
£
(249,463)
At 31 March
2025
£
797,074
1,046,537 (249,463) - 797,074

35

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

a) Statutory information

Father Hudson's Caritas is a charitable company limited by guarantee and is incorporated in the United Kingdom.

The registered office address and principal place of business is St George's House, Gerards Way, Coleshill, Birmingham B46 3FG.

b) 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) (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

36

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Expendable endowment funds are funds realised from the disposal of assets purchased for the Society by its founder Mgr George Hudson from funds raised by public subscription.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

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

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

37

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

1 Accounting Policies (continued)

j) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity

Adult Care 55%
Family Placement 16%
Community Projects 16%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

k) Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

l) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

m) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Major components are treated as a separate asset where they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Land (no depreciation)
Buildings 3%
Leasehold improvements 6.67% (life of lease)
Motor Vehicles 12.5 - 25%
Computers 20%
Fixtures, Fittings and Equipment 10 - 25%

n) Investment properties

Investment properties are measured initially at cost and subsequently included in the balance sheet at fair value. Investment properties are not depreciated. Any change in fair value is recognised in the statement of financial activities and any excess of fair value over the historic cost of the investments will be shown as a revaluation reserve in the balance sheet. The valuation method used to determine fair value will be stated in the notes to the accounts.

38

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

1 Accounting Policies (continued)

o) Listed investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities and any excess of fair value over the historic cost of the investments will be shown as a fair value reserve in the balance sheet. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading 'Net gains/(losses) on investments' in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments.

p) Investments in subsidiaries

Investments in subsidiaries are at cost. FHS Projects Limited, a wholly owned subsidiary was dormant for the year and so consolidated accounts were not needed.

q) Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

r) Cash at bank and in hand

Cash at bank and cash in hand includes cash. Cash balances exclude any funds held on behalf of service users.

s) 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 normally recognised at their settlement amount after allowing for any trade discounts due.

t) Financial instruments

With the exception of the defined benefit pension liability, the charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Non-basic financial instruments are measured at fair value with any gain or loss going to the statement of financial activities. Full details of the non-basic financial instruments are given in the financial instruments note.

u) Pensions

The charity operates a defined benefit pension scheme. The cost of providing pension and related benefits is charged to the SOFA over the employees' service lives on the basis of a constant percentage of earnings which is an estimate of the regular cost. Variations from regular cost, arising from periodic actuarial valuations are allocated over the expected remaining service lives of current employees on the basis of a constant percentage of current and estimated future earnings. At the year end 31 March 2025, the charity's defined benefit pension scheme was valued for accounting purposes as an asset with a value of £452,000. The charity follows accounting standard FRS102. By virtue of this accounting standard, an entity should recognise an asset in a defined benefit pension scheme only to the extent that it is able to recover the surplus either through reduced contributions in the future or through refunds from the Scheme. Any potential reduction in contributions to the Scheme is not likely until the next triennial valuation as at 01 August 2025 and no refund of contributions can be considered until the Scheme is wound up. As such the valuation of the Scheme asset has been capped at £nil.

Contributions payable on behalf of employees to money purchase pension schemes are charged to the Statement of Financial Activities as they become payable.

39

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

For the year ended 31 March 2025
2
3
4
5
Legacies
Donations
Income from donations and legacies
Private
Schools
Other Charities
Grants
Parishes
Tax Recoverable
Local Authority
Income from charitable activities
Sub-total for Adult Care
Income from investments
Profit on disposal of fixed assets
Land option fee
Local Authority
Total income from charitable activities
Sub-total for Family Placement
Total income from other activities
Schools
Sub-total for Community Based Projects
Income from other activities
Administration Charges
Client rent and other income
Total income from investments
Interest receivable
Income from UK listed Investments
Rental Income		 Restricted
£
187,762
15,250
-
-
2,603		 £
108,821
202,801
71,334
51,744
9,451
Unrestricted		 2025
Total
£
296,583
218,051
71,334
51,744
12,054		 Restricted
£
303,101
-
-
-
7,919
311,020
Restricted
£
-
28,747
28,747
-
-
-
236,794
1,686,126
-
1,922,920
1,951,667 -
Restricted
£
-
-
-
-
Endowment
£
73,658
-
-
73,658		 £
113,892
84,453
33,618
47,074
7,660
Unrestricted		 2024
Total
£
416,993
84,453
33,618
47,074
15,579
205,615 444,151 649,766 286,697 597,717
Restricted
£
-
-		 £
4,335,206
2,375,353
Unrestricted		 2025
Total
£
4,335,206
2,375,353		 £
4,364,277
2,339,868
Unrestricted		 2024
Total
£
4,364,277
2,368,615
-
-		 6,710,559
902,335		 6,710,559
902,335		 6,704,145
684,589		 6,732,892
684,589
-
60,970
297,167
1,514,787
-		 902,335
-
-
-
278,633		 902,335
60,970
297,167
1,514,787
278,633		 684,589
-
27,072
-
213,109		 684,589
-
263,866
1,686,126
213,109
1,872,924 278,633 2,151,557 240,181 2,163,101
1,872,924 7,891,527 9,764,451 7,628,915 9,580,582
Restricted
£
-
-
-		 £
-
26,825
-
Unrestricted		 2025
Total
£
-
26,825
-		 £
61,196
26,576
3,754
Unrestricted		 2024
Total
£
61,196
26,576
3,754
- 26,825 26,825 91,526 91,526
Endowment
£
71,973
-
-		 £
115,117
20,697
144,552
Unrestricted		 2025
Total
£
187,090
20,697
144,552		 £
125,247
12,184
124,794
Unrestricted		 2024
Total
£
198,905
12,184
124,794
71,973 280,366 352,339 262,225 335,883

40

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

Charitable activities

Staff costs (Note 9)
Client Costs
Property Costs
Publicity Costs
Agency Costs
Travel Costs
Professional Fees
Other Direct Costs
Depreciation
Audit Fee
Support costs
Governance costs
Total expenditure 2025
Total expenditure 2024		 Cost of
raising funds
£
211,950
-
29,850
21,220
4,270
1,089
15,412
-
-		 Adult Care
£
4,276,282
364,026
523,636
5,494
683,404
42,371
29,420
183,007
325,763
-		 Family
Placement
£
343,225
474,130
31,839
-
5,262
9,098
8,675
23,897
7,392
-		 Community
Based
Projects
£
2,046,672
154,716
243,380
1,635
-
25,189
60,620
80,660
32,615
-		 Support
Costs
£
716,720
2,103
138,616
208
6,044
5,405
80,535
99,405
40,824
-		 Governance
Costs
£
-
-
-
-
-
-
20,027
6,801
-
16,296		 2025
Total
£
7,594,849
994,975
967,321
28,557
694,710
86,333
200,366
409,182
406,594
16,296		 2024
Total
£
6,859,314
959,258
1,132,537
30,490
644,383
93,487
236,753
433,777
413,615
15,520
283,791
52,313
8,080		 6,433,403
576,536
75,416		 903,518
179,827
25,588		 2,645,487
189,636
25,588		 1,089,860
(1,089,860)
-		 43,124
91,548
(134,672)		 11,399,183
-		 10,819,134
-
344,184 7,085,355 1,108,933 2,860,711 - - 11,399,183 10,819,134
285,332 6,833,424 950,368 2,750,010 - - 10,819,134

41

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

6b Analysis of expenditure (prior year)

Charitable activities

Staff costs (Note 9)
Client Costs
Property Costs
Publicity Costs
Agency Costs
Travel Costs
Professional Fees
Other Direct Costs
Depreciation
Audit Fee
Support costs
Governance costs
Total expenditure 2024		 Cost of
raising funds
£
144,507
73
33,208
25,898
4,597
582
15,786
-
-		 Adult Care
£
3,909,461
343,654
680,316
2,837
625,587
51,337
73,124
166,589
325,177
-		 Family
Placement
£
277,259
378,899
33,101
930
6,864
7,332
6,072
26,169
7,304
-		 Community
Based
Projects
£
1,827,934
231,950
242,955
813
537
23,731
67,956
105,318
32,491
-		 Support
Costs
£
700,153
4,682
142,957
12
11,395
6,490
71,108
113,130
48,643
-		 Governance
Costs
£
-
-
-
-
-
-
17,911
6,785
-
15,520		 2024
Total
£
6,859,314
959,258
1,132,537
30,490
644,383
93,487
236,753
433,777
413,615
15,520
224,651
52,731
7,950		 6,178,082
581,144
74,198		 743,930
181,264
25,174		 2,533,685
191,151
25,174		 1,098,570
(1,098,570)
-		 40,216
92,280
(132,496)		 10,819,134
-
285,332 6,833,424 950,368 2,750,010 - - 10,819,134

42

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

e year ended 31 March 2025
Grant making and support for other charities (current year)
Maryvale
Cost
Sanctuary
Hope Community Project
Total gift in kind in the year		 Support
costs
£
34,165
28,396
13,522
76,083		 2025
£
34,165
28,396
13,522
76,083

£nil cash grants were made in the year (2024: £nil). The gift in kind comprises allocated support costs.

7b Grant making and support for other charities (prior year)

7b
Grant making and support for other charities (prior year)
8
Property

Total gift in kind in the year
Other
This is stated after charging / (crediting):
Operating lease rentals:
Depreciation
Profit on disposal of fixed assets
Cost
Sanctuary
Hope Community Project
Net income / (expenditure) for the year
Maryvale
Audit
Auditor's remuneration (excluding VAT):		 Support
costs
£
30,790
30,017
21,888
82,695
2025
£
406,956
3,898
85,188
91,237
16,300		 2024
£
30,790
30,017
21,888
82,695
2024
£
414,126
3,754
81,827
98,683
15,520

43

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

Staff costs were as follows:

Staff costs were as follows:
Redundancy and termination costs
Salaries and wages
Social security costs
Employer’s contribution to defined benefit pension scheme
Employer’s contribution to defined contribution pension scheme		 2025
£
6,734,305
12,471
522,413
325,660
-
7,594,849		 2024
£
6,080,975
10,986
456,867
297,986
12,500
6,859,314

Redundancy and termination costs paid and settled in the year were £12,471 (2024: £10,986). The redundancy and termination costs accrued at the balance sheet date were £nil (2024: £nil).

The following number of employees received employee benefits (excluding employer's national insurance and employer pension costs) during the year between:

2025 2024
No. No.
£60,000 - £69,999 2 -
£80,000 - £89,999 1 1

The total employee benefits including employer's national insurance and pension contributions of the key management personnel were £497,282 (2024: £484,376).

The charity trustees were not paid nor received any other benefits from employment with the charity in the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £nil (2024: £99).

10 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows: follows:

follows:
Governance
Support
Family Placement
Community projects including schools
Raising funds
Adult Care		 2025
No.
7
220
9
91
18
2
347		 2024
No.
6
210
7
83
19
2
327

44

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

11 Related party transactions

Aggregate donations from related party the Birmingham Diocesan Trust were £nil (2024: £49,000).

The President of the Charity, the Most Rev. Bernard Longley, is a trustee of Birmingham Diocesan Trust (registered charity number 234216). During the year, the Trust paid for residential care for sick and retired priests in St Joseph’s Care Home amounting to £146,448 (2024: £132,824. The balance at the year end was £nil (2024: £nil) due to the Charity.

Mrs Joanne Watters, Chief Executive, is a trustee of Hope Community Project (registered charity number 1139362). During the year the Charity made a donation of £nil (2024: £nil) to the Project and provided support services in kind to the value of £34,165 (2024: £30,790 ) for which payment of £5,000 was received (2024: £6,000). The balance at the year end was £11,616 (2024: £nil).

The Charity is a corporate trustee of Maryvale Community Project (registered charity number 1147691). During the year the Charity provided support services in kind to the Project to the value of £13,522 (2024: £21,888 ). The balance at the year end was £1,752 (2024: £12,007 ).

Unrestricted donations from trustees totalled £1,105 (4 trustees); 2023 nil.

12 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

13 Tangible fixed assets

Tangible fixed assets
Freehold Leasehold Leasehold Fixtures and Computer
property property improvements Fittings equipment Motor vehicles Total
£ £ £ £ £ £ £
Cost
At the start of the year 7,172,041 151,716 487,366 1,090,525 123,105 277,765 9,302,518
Additions in year - - - 33,439 38,922 - 72,361
Disposals in year - - - - - (17,771) (17,771)
At the end of the year 7,172,041 151,716 487,366 1,123,964 162,027 259,994 9,357,108
Depreciation
At the start of the year 3,641,615 20,104 32,491 652,834 96,037 162,986 4,606,067
Charge for the year 211,904 4,552 32,491 110,466 22,470 24,713 406,596
Eliminated on disposal - - - - - (16,784) (16,784)
At the end of the year 3,853,519 24,656 64,982 763,300 118,507 170,915 4,995,879
Net book value
At the end of the year 3,318,522 127,060 422,384 360,664 43,520 89,079 4,361,229
At the start of the year 3,530,426 131,612 454,875 437,691 27,068 114,779 4,696,451

Land with a value of £31,000 (2024: £31,000) is included within freehold property and not depreciated.

All of the above assets are used for charitable purposes.

45

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

e year ended 31 March 2025
Investment properties
Fair value at the start of the year
Revaluation during the year
Fair value at the end of the year		 2025
£
794,000
-
794,000		 2024
£
779,000
15,000
794,000

The investment properties were last valued on an open market (assuming vacant possession) or investment basis by ehB Reeves Chartered Surveyors as at 31 March 2024. The trustees have reviewed the ehB Reeves valuation and are of the opinion that this represents fair value as at 31 March 2025.

15 Listed investments

Listed investments
Shares in group undertaking
Cost at 1 April 2024 and 31 March 2025
Overseas equities
Net gain / (loss) on change in fair value
Fair value at the start of the year
Additions at cost
Cash
Disposal proceeds
Cash held by investment broker pending reinvestment
Investments comprise:
Fixed Interest
Shares listed on the London Stock Exchange
UK Collective Funds
Fair value at the end of the year
Property Funds		 2025
£
5,502,342
368,168
(675,275)
10,718
5,205,953
349,607
5,555,560
2025
£
1,812,046
1,688,815
719,751
203,575
781,766
349,607
5,555,560
2025
£
2		 2024
£
5,157,168
455,328
(390,910)
280,756
5,502,342
53,250
5,555,592
2024
£
1,778,903
2,301,327
608,581
202,272
611,259
53,250
5,555,592
2024
£
2

The Society owns 100% of the issued share capital of F.H.S. Projects Limited. The company was dormant during the current and previous financial years.

Debtors
Trade debtors
Accrued income
Prepayments		 2025
£
528,119
12,054
109,827
650,000		 2024
£
421,780
36,237
93,994
552,011

46

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

e year ended 31 March 2025
Creditors: amounts falling due within one year
Accruals
Trade creditors
Taxation and social security		 2025
£
425,753
109,975
269,067
804,795		 2024
£
299,760
106,513
290,166
696,439

18 Pension Scheme

The charity operates a defined benefit scheme in the UK which closed to future accrual on 31st July 2017. The assets are held separately from those of the group, being invested in managed funds with insurance companies. Contributions to the scheme are charged to the statement of financial activities so as to spread the cost of pensions over employees' working lives with the company. The contributions are determined by a qualified Actuary on the basis of triennial valuations using the projected unit method.

The most recent full actuarial valuation was carried out at 1 August 2022 by a qualified independent actuary. The actuarial value (using the Statutory Funding Objective) amounted to £6,227,000 at that date. Scheme assets were 90% of that figure. The Scheme trustees and the charity have agreed a Recovery Plan which targets the funding shortfall at its date of signing, 25 May 2023. At this date the Scheme's funding position had improved and the deficit had reduced to £69,000. The Recovery Plan aims to clear the deficit with a single payment of £69,000 by 30 June 2023.

At the year end 31 March 2025, the charity's defined benefit pension scheme was valued for accounting purposes as an asset with a value of £452,000. The charity follows accounting standard FRS102. By virtue of this accounting standard, an entity should recognise an asset in a defined benefit pension scheme only to the extent that it is able to recover the surplus either through reduced contributions in the future or through refunds from the Scheme. Any potential reduction in contributions to the Scheme is not likely until the next triennial valuation as at 01 August 2025 and no refund of contributions can be considered until the Scheme is wound up. As such the valuation of the Scheme asset has been capped at £nil.

Until 31st July 2017 contributions were paid at 13.4% of pensionable pay and employee members contributed 8% of pensionable pay. The charity continues to pay all costs of running the Scheme.

The assumptions which have the most significant effect on the results of the valuation are those relating to the rate of

return on investments and the rate of increase in salaries and pensions. It was assumed that:

The employer's contribution for the period was £46,000 (including deficit contributions of £nil (2024: £114,000 including deficit contributions £69,000).

The employee benefit obligations recognised in the balance sheet are as follows:

e employee benefit obligations recognised in the balance sheet are as follows:
Present value of funded obligations
Fair value of plan assets		 2025
£'000
(4,794)
5,246
452		 2024
£'000
(5,416)
5,518
102

47

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

18 Pension Scheme (continued)

Amounts in the balance sheet

Amounts in the balance sheet
2025
£'000
(4,794)
5,246
(452)
-
2025
£'000
-
(250)
254
4
60
2025
£'000
5,416
250
(660)
(212)
4,794
2025
£'000
5,518
254
(314)
-
(212)
5,246
2025
%
57
40
2
1
Assets
Changes in the fair value of plan assets are as follows:
Expected return on plan assets
Amounts recognised in net income(expenditure) are as follows:
Actuarial gains
Interest cost
Opening fair value of plan assets
Closing defined benefit obligation
Opening defined benefit obligation
Actual return on plan assets
Movement in irrecoverable surplus
Employer contributions
Benefits paid
The major categories of plan assets as a percentage of total plan assets are as follows:
Changes in the present value of the defined benefit obligation are as follows:
Liabilities
Total
Interest on obligation
Net asset/(Liability)
Current service cost
Expected return
Cash
Property
Benefits paid
Actuarial (losses)/gains
Equities
Bonds		 2024
£'000
(5,416)
5,518
(102)
-
2024
£'000
-
(247)
246
(1)
358
2024
£'000
5,252
247
21
(104)
5,416
2024
£'000
5,195
246
112
69
(104)
5,518
2024
%
55
41
2
2

48

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

18 Pension Scheme (continued)

Principal actuarial assumptions at the balance sheet date (expressed as weighted averages):

2025
2024
£'000
£'000
(4,794)
(5,416)
5,246
5,518
452
102
15
(132)
(314)
112
Expected return on plan assets at the end of the year
Financial assets measured at fair value through profit and loss
assets
Future pension increases
Discount rate at the end of the year
Future salary increases
Defined benefit obligation
liabilities
Plan assets
Experience adjustments on plan
Experience adjustments on plan
Financial instruments
Defined pension scheme liability
Surplus/(Deficit)
Amounts for the current and previous four periods are as follows:
Financial liabilities measured at fair value through profit or loss
Investments		 2024
£'000
(5,416)
5,518
102
(132)
112
re as follows:		 2023
£'000
(5,252)
5,195
(57)
210
(768)		 2025
5.60%
5.60%
0.00%
3.15%
2022
£'000
(7,658)
5,874
(1,784)
(69)
308
2025
£
5,205,953
-		 2024
4.70%
4.70%
0.00%
3.20%
2021
£'000
(8,212)
5,503
(2,709)
39
899
2024
£
5,502,342
-

19 Financial instruments

49

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

e year ended 31 March 2025
Analysis of net assets between funds (current year)
Investments
Net current assets / (liabilities)
Net assets at 31 March 2025
Tangible fixed assets
Investment properties		 Endowment
funds
£
2,174,874
-
2,469,194
1,449,759
Restricted
funds
£
996,112
-
-
925,887
Unrestricted
funds
£
1,190,243
794,000
3,086,368
(1,733,367)
3,337,244		 Total funds
£
4,361,229
794,000
5,555,562
642,279
6,093,827 1,921,999 11,353,070
20b
Investments
Tangible fixed assets
Investment properties
Net current assets / (liabilities)
Net assets at 31 March 2024
Analysis of net assets between funds (prior year)		 Endowment
funds
£
2,254,820
-
2,462,601
1,363,802
Restricted
funds
£
1,085,927
-
-
1,088,136
Unrestricted
funds
£
1,355,704
794,000
3,092,993
(1,549,829)
3,692,868		 Total funds
£
4,696,451
794,000
5,555,594
902,109
6,081,223 2,174,063 11,948,154

50

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

e year ended 31 March 2025
Movements in funds (current year)
Restricted funds:
Total restricted funds
Total designated funds
Fair value reserve
Revaluation reserve
General funds
Total funds including pension fund
Ishelter/ Tabor 2
Total unrestricted funds
Brushstrokes - Lottery
Hope Community project
Ukraine
The Sanctuary
Maryvale
Designated funds
Property Fund
Capital Funds
Income Funds
North Staffs YAH
Tabor House
Pension reserve
Helena Woolley Fund
St Joseph's Care Home
Other
Day Service
Fatima House
Income
Brushstrokes
Unrestricted funds:
Expendable Endowment
Capital		 At the start of
the year
£
6,081,223
Income and
gains
£
84,577
Expenditure
and losses
£
-
Transfers
£
(71,973)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(165,461)
-
(165,461)
(47,074)
-
284,508
71,973
-
-		 At the end of
the year
£
6,093,827
631,052
454,875
-
640,254
59,004
11,951
26,089
148,824
115,130
6,776
-
-
80,108		 -
-
131,907
1,032,554
130,940
-
6,475
473,481
82,285
-
144,227
21,032
55,638		 (57,324)
(32,491)
(131,907)
(1,297,864)
(107,000)
(3,150)
(17,043)
(367,263)
(99,319)
(96)
(144,227)
(21,032)
(51,887)		 573,728
422,384
-
374,944
82,944
8,801
15,521
255,042
98,096
6,680
-
-
83,859
2,174,063 2,078,539 (2,330,603) 1,921,999
2,149,704
60,821		 -
-		 -
(37,031)		 1,984,243
23,790
2,210,525 - (37,031) 2,008,033
419,968
710,776
351,599		 -
-
8,642,869		 -
-
(9,033,435)		 372,894
710,776
245,541
3,692,868 8,642,869 (9,070,466) 3,337,244
- - - -
11,948,154 10,805,985 (11,401,069) 11,353,070

Transfers

Expendable Endowment

The transfer of £71,973 (2024: £73,658) to general funds comprises income arising on Expendable Endowment listed investments.

Property Fund

The transfer (out of) into the fund is the amount required so that the balance equals the net book value of adult care freehold and leasehold buildings and fixtures and fittings less the St Joseph's Care home capital fund.

Fair Value Reserve

The transfer (out of)/ into the fund is the amount required so that the balance at the end of the year equals the value of unrealised gains in the portfolio of listed investments.

Pension Reserve

The transfer of £nil (2024: £56,500 ) represents deficit payments made in the year.

51

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

e year ended 31 March 2025
Movements in funds (prior year)
Restricted funds:
Total restricted funds
Total designated funds
Fair value reserve
Revaluation reserve
General funds
Tabor House
North Staffs YAH
Maryvale
Capital Funds
Designated funds
Income Funds
Capital
St Joseph's Care Home
Unrestricted funds:
Brushstrokes - Lottery
Income
Hope Community project
Brushstrokes
Expendable Endowment
Day Service
Fatima House
Property Fund
Helena Woolley Fund
Other
Ishelter/ Tabor 2
Ukraine
The Sanctuary
Total unrestricted funds
Pension reserve
Total funds including pension fund		 At the start of
the year
£
5,943,858
Income & gains
£
211,023		 Expenditure &
losses
£
-
Transfers
£
(73,658)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(72,851)
-
(72,851)
98,416
15,000
(23,407)
17,158
56,500
-		 At the end of
the year
£
6,081,223
688,376
487,366
-
508,246
56,884
14,838
27,015
20,040
115,475
25,423
-
-
81646		 -
-
108,080
1,309,760
122,643
-
36,771
432,262
93,306
-
108,586
20,128
31151		 (57,324)
(32,491)
(108,080)
(1,177,752)
(120,523)
(2,887)
(37,697)
(303,478)
(93,651)
(18,647)
(108,586)
(20,128)
(32,689)		 631,052
454,875
-
640,254
59,004
11,951
26,089
148,824
115,130
6,776
-
-
80,108
2,025,309 2,262,687 (2,113,933) 2,174,063
2,222,555
102,184		 -
-		 -
(41,363)		 2,149,704
60,821
2,324,739 - (41,363) 2,210,525
321,552
695,776
611,090		 -
-
8,427,754		 -
-
(8,663,838)		 419,968
710,776
351,599
3,953,157 8,427,754 (8,705,201) 3,692,868
(56,500) - - -
11,865,824 10,901,464 (10,819,134) 11,948,154

Purposes of expendable endowment

Expendable endowment funds comprise the value of land in Birmingham and Coleshill purchased by Father Hudson for the charitable objects of the Charity. When such lands are disposed of, the net proceeds are also held in expendable endowment. The funds are held as capital funds but may be expended at the discretion of the trustees. The income from the fund is used to support and develop the activities of the Charity.

52

Father Hudson's Caritas (formerly Father Hudson's Society)

Notes to the financial statements

For the year ended 31 March 2025

21b Movements in funds (continued)

Purposes of restricted funds

Capital Funds

Capital funds comprise grants/donations towards the costs of fixed assets to be used by the Charity for its charitable purposes. Such income may not be treated as a deduction from the capital cost, therefore the depreciation on the underlying asset is treated as restricted expenditure.

St Josephs Care Home

This fund represents grants and donations towards the building of St Joseph's Care Home for older people and people with dementia. At 31 March 2025 costs of £3,318,826 (2024: £3,318,826) have been incurred and capitalised.

IShelter / Tabor 2

This fund represents grants and donations towards the costs of converting St Catherine's of Sienna Church for the Tabor Living 2 project. At 31 March 2025 costs of £487,366 (2024: £487,366) have been incurred and capitalised.

Income Funds

These funds are in receipt of grants to assist in the development of these projects.

Purposes of designated funds

Capital Funds

The Property Fund represents the book value of land, buildings and fixtures (less any associated restricted funds) currently held or in construction for charity use. The funds are therefore unavailable for other use.

Revaluation Reserve

The unrealised revaluation gains on investment properties represent the difference in valuation and book cost and being unrealised are not available for use.

Fair Value Reserve The unrealised gains on investments fund represent the gains in value of investments over book cost, which being unrealised are not available for use.

Income Funds

Helena Woolley Fund - this fund is used to support service development and business sustainability initiatives.

The pension reserve represents the deficit as calculated under FRS102.

22 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:


following periods:
Less than one year
One to six years		 2025
2024
£
£
75,900
75,135
251,068
311,878
Property		 2025
2024
£
£
-
91,237
-
-
-
91,237
Equipment
326,968 387,013 91,237

23 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

53