REGISTERED COMPANY NUMBER: 02313902 (EnglaDd And W4le$)
REGISTERED CHARITY NUMBER: 700938
REPORT
F THE TRUSTEE
AN
FINANCIAL
TATEMENTS
DE
31 MARCH 2024
LEN
ARIN
C A Hunter Limited
Statutory Auditors
Britannia Chambers
26 George Street
St Helens
Merseyside
WAIO IBZ
*ADAYS58Q'
0410912024
COMPANIES HOUSE
A17
#50

T. HELENS & KNOWSLEY CARING ASSOCIATION
NTENTS OF THE FINANCIAL STATEMEN
FOR THE YEAR ENDED 31 MARCH 2024
Page
Report of the Trustees
Report of Ihe Independent Auditors
9 to 12
Statement of Financial A¢tivitie$'
13
Balan¢e Sheet
14
Cash Flow Slalement
15
Note$ to th¢ Finan¢ial Statements
16 to 25

T. HELENS & KNOWSLEY CARING ASSOCIATION
REGISTERED NUMBER: 02313902
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The truslees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the
financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of
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 Rq)ublic of Ireland (FRS 102) (effective I
January 2019).
Page I

ST. HELENS & KNOW
LEY CARING ASSOCIATI
REGI
TERED NUMBER: 02313902
REPORT OF THE TRUSTEES
FOR THE YEAR E
ED 31 MARCH 2024
OWECTIVES AND ACTIVITIES
The aims and objectives are considered each year. Dwing this review the trustees have referred to the Charity Commission's
guidance on public benefit.
Our objextives are set to reflect the ethos of the home. It Is important to us that we maintain and enhance the high standards
of excellence in nursing and care throughout the home.
The principal activity of the charitsble Company in the year under review w&5 thai of providing accommodation and
professional and skilled nursing care for elderly frail residents of Knowsley over the age of18 years, allowing them to end
their days with the maximum of dignity, privacy and independence within an environment as near as possible to nonnal
home life. The home also provides I I Int¢nnediate Care beds that enable residents to fully recover and leave the home in
reasonable health.
All the charitys activities focus on the wellbeing of residents staying at the nursing home. There are currently 51 beds split
between care of the frail elderly and those requiring intemediate care. The objective of the home is to provide high
standards of individualised nursing, residential and interniediate care to the elderly residents of Knowsley.
All potential residenls are encouraged where possible to visit and view the home to meet other residents and staff before
deciding on their choice of care provider. Relatives and advocates are also encouraged to visit on behalf of
their next of kin and are invited to ask questions regarding all aspects of the facilities of the home and the general day to day
numing. Potential service users are freely available to view inforniation on the home via our website, the Care Quality
Commission's (CQC) website, brochures and our statement of purpose. We have upgraded our cuThent marketing strategy to
ensure that we are able to demonstrate the excellent service we provide by using all good marketing streams.The new
web51te is functional and we are receiving direct enquiries from it.
Our key objectives for the year include:
l. To deliver outslanding, person-led care with a kind and compassionaie approach to the residents of Knowsl¢y and
surrounding areas. Our goal is to provide the best Quality of Life for people living, dying, working and visiting in the care
home so thai people feel safe and valued.
2. To continue to provide a safe, welcoming) nurturing environment where residents are able to develop and grow at their
own pace to maximise their potential 50cially, emolionally, physically, intellectually and spiritually.
3. To continue io provide and develop the first class person led and individualised nursing and residential care that we
provide for long tern] care residents and intem)ediate care patients of the borough of Knowsley.
4. To continue to work in partnership with Cheshire and Merseyside Inte￿ated Care Board (ICB) and Knowsley Council and
maintain r105e links with local Commi55ion¢rs to deliver an I I bed int¢rniediate care and 40 bed frailty care service.
5. To continue to move to a Dementia friendly way of working and support residents to live well with their comorbidities and
maintain our EMI Nursing bed status of l O.
6. To accept and understand each individual resident and continue to ensure they are treated with dignity, respect and that the
principles of privacy. equality and diversity are maintained. with H.E.A.R.T. values at the centre of care delivery.
7. To maintsin our compliance with the Key Lines of Enquiry (KLOE) rating. with our governing body the CQC (Care
Quality Commission).
8. To continue to ensure that we staly at maximum levels and also ensure that all staff are able to enhance and develop their
knowledge professionally and personally in order to ensure quality and standards of excellence.
9. To continue with exit interviews for staff that voluntsrily leave the organisation, identifying improvement measure through
key perfonnance indicators {KPIs).
10. To continue to maintain 950/0 bed occupancy levels and maintain contracts with the Local Authorities.
I l. To continue to maintain and develop policies and procedures as required by Local Authority and Govemment legislation.
12. To continue to develop and maintain quality assurance throughout all aspects of ihe home environment and the care
delivered, involving residents and relatives in the guality assurance process.
13. To continue to maintain and develop strong links with the wider community. ensuring co-operation and joint working
with other professional providers of health and social care.
14. To improve on Infection Control Inspection, we did achieve Gold status pass
15. To enhance patient and resident experiences through innovation and the use of assistive technology applications.
Page 2

ST. HELENS & KN
WSLEY CARING A
OCIATION
GISTERED NUMBER: 02
13902
REPORT OF THE TRUSTEES
R THE YEAR END
024
16. To continue to personalise bedrooms for residents and maintain a homely environment through decoration, whilst
maintaining a "dementia friendly" environment.
17. To enhance support programme in Mind￿l￿esS and well-being for the care team. to promote retention and reduce
absence and work related stres5.
Our Story
St. Bartholomews Court has been a charitable nursing home for the elderly residents of Knowsley for 30 years. We have an
excellent footprint in demonstrating high standards of care. We currently hold platinum status for the Gold Standards
Framework for End of Life Care.
We have a firm policy which enables us to create an environment as near as possible to home life with individual's frailty,
long temi conditions and illnesses taken into consideration.
At St. Bartholomews Court, we follow and promote our values Honesty, Empathy, Achievement, Respect and Teamwork
(HEART) which reflects our care delivery within the service.
Our Vision
To deliver outstanding, person-led care with a kind and compassionate approach to the residents of Knowsley and
surrounding areas. Our goal is to provide the best Quality of Life for people livin& dying, working and visiting in the care
home so that people feel safe and valued.
Our Values
Honesty - We will be open and transparent when communicating and careful of how we deliver and receive sensitive
infomation.
Empathy - We will be carin8, understanding and supportive to our residents, their families and to each other.
Achievemenl - We will continue to develop and invest in the business to realise our potential as a team, as individuals and as
a charity.
Respect - We will be thoughtful and ensure we are always promoting fairness, equality, dignity and autonorny.
Teamwork - We will all work tO8ether, foster relationships and work with a multidisciplinary approach in order to achieve
ow goals and fulfil our vision.
Eihos, Slraiegy and Polleles
The focus of our strategy is on the continued development of staff in order that high levels of quality nursing care continue to
be provided to ow rcsidcnts and patients. In taking forward our Strategy we aim to ensur¢ that..
l ] Care continues to be reviewed and benchmarked against govemment expected outcomes and standards.
2] Activities and daily living within the home continues to be stimulating and varied for our residents,
3] Co-operation and resource sharing continues with local providers.
4] We wntinue to review and develop in order to promote a positive culture for people centred care.
5] We continue to work and improve communication through shared deKision making with Residents.
6] We currently have a Platinum award for end of life Gold Standard Framework until 2025.
Page 3

T. HELENS & KNOW
LEY CARING ASSOCIATI
TERED NUMBER: 02313902
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRATEGIC REPORT
Acbievem¢Dt and performance
Charitable Activities
St Bartholomews has continued to maintain its excellent quality of service and this is a great compliment to the Matron and
staff that makes the onerous responsibilities of the board tolerable.
The home has continued to perforn) at a consistently high standard and h&$ achieved the following:
l ] Continued to work in partnership with Cheshire and Merseyside Integrated Care Board and Knowsley Council and also
kept close links with local Commissioners to deliver an I I bed intennediate care service. We are meeting ihe new frailty
model in the community to avoid the elderly people having to go to hospital. This is a three year contract which lasts until
May 2025.
2] Continued to provide and develop the first class personali5ed and individualised nursing and residential care that we
provide for long tern] care residents and interniediate care patients of the borough of Knowsley.
3] Continued to ensure that all residents and patients are treated with dignity, respect and that the principles of privacy,
equality and diversity are maintained in line with St. Bartholomew's new H.E.A.R.T. value syst¢m, Statement of Purpose and
philosophy of care,
4] We have maintained our compliance with the Key Lines of Objectives (KLOE) rating with our goveming body the CQC
{Care Quality Commission). We were revi¢wed by CQC (distance b&%ed) and received extremely positive feedback about
being well led and responsive due lo the high quality of notificalions. We continu¢ to be proactive with our notifications.
5] Continued to ensure that we staff at maximum levels and also ensure that all staff are able to enhance and develop their
knowledge professionally and personally in order to ensure quality and standards of excellence. Training compliance
remains high, with the support of training team and this continues to have a positive impact on the service provided.
6] Continued to mainlain 950/0 bed occupancy levels and maintain contracts with the Local Authorilies.
7] Continued to maintain and develop policies and procedures as required by Local Authority and Government legislation.
The Business continuity plan is updated.
8] Coniinued to develop and maintain quality assurance throughout all aspects of the home envirorunent and the car¢
delivered, involving residents and relatives in the quality assurance process.
9] Continued to maintain and develop strong links with the wider community, ensuring co-operation and joint working wilh
other professional providers of health and social care. We are now utilising social media and modern technology for some
services. This has in some cases proved very efficient and speeds up interventions and improved patient oulcornes.
l 0] ] Infection Control training is at 98C/¢o and 970/0 compliance. We were awarded Gold during audit in July 2023. Audits are
undertaken regularly and hand washing audit and retraining is in situ.
I l ] The recruitment programme is ongoing so that a value based approach is part of the process. ensuring that our residents
receive care that is compassionate and caring, safe and effective. Currently fully recruited but this is subject to ¢onstant
change and review.
12] Our H.E.A.R.T. values are integrated into the ethos of St. Bartholomew's; they are embedded and discussed at training)
meetings and supervisions.
13] On 21 st December 2022, we obtained 830/0 in our medicines management assessment and hope to maintain/improv¢ on
this during nexl inspection.
14] We achieved Platinum Status in line with Gold Standards Framework (GSF) and were nominated for care home of the
year. The sensitive and caring approach to end of lifelpalliative care is embedded within St. Bartholomew's Court and thi5 is
reflected by such a strong portfolio and Platinum Accreditation. Accreditation due in 2025, work compiling new portfolio to
start this coming year.
Investments include fimds held on deposit and also a portfolio of managed funds invested by our advisors in treasury stocks,
commodities and corporate bonds. Total income earned from these investments amounts to £6.371 during the year (2023
£4,222). The total value of managed investments has increased during the year by £13,696 to a value of £185,380 (2023
£171,684).
In accordance with the agreement with the St Helens and Knowsley Health Authority, the income from our investment funds
ha5 been applied to the charitsble company's expendittwe and not retained in the restricted fimd.
Page 4

ST. HELENS & KNOWSLEY CAIUNG ASSOCIATION
REGI
TERED NUMBER: 02313902
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2
24
STRATEGIC REPORT
Financial review
The statement of financial activities shows a deficit for the year of £(43,852) (2023.. deficit of £(31,321) resulting in a
reserves balanrx carried forward of £428,555 (2023 £472,407).
Expenditur¢ has remained within budgeted expectations.
Funding from the Mersey Care Integrated Care Board (ICB) and the Metropolitan Borough Council for 2024r25 has beeh
secured to provide the resources to enable St Bartholomews to continue its activities.
As in previous years the level of funding from the Mersey Care Integrated Care Board (ICB) needs to be kept under review
to ensure that all necessary expenditure is met in the current year. Money was agreed for the budget 2024125.
Investm¢ot polley
Under the Memorandum and Arti¢les of Association, the ¢haritable company has the power to make any investment that the
directors see fit. The directors under the guidance of their investment advisors have decided io invest in treasury stocks,
corporate l)onds and Commodities thus meeting their requirements for security alli¢d to a provision of income.
In accordance with the agreement with the St Helens & Knowsley Health Authority, the income from our investment fimds
amounting to £6,371 (2023 £4,222> has been applied to the charitable company's expenditure and not retained in the
restricted fund.
Reserves
The charity holds restricted and unrestricted funds. Reserves are required to support the continuation of the charitable
company's objectives in the short temi, and the current level of reserves is f¢lt lo be adequate. The level of reserves is 5ubje¢t
to review by the board of trustees regularly throughout the year.
Fulurt plans
The board of directors, matron and staff inlend to continue their current strategies of maintaining the home's position in a
competitive market by continuing to provide high quality accommodation and personalised professional nursing and
residential ¢are. Maintaining quality and excellence is the constant aim whilst ensuring that the residents are at the forefront
of all developments. We plan to continue to enhance patient and resident experiences through innovation and the use of
assistive technolo8y applications. We also plan to augment a support programme in continued professional development for
all team members, to promote retention and reduce absence and work related stress.
The seven Company Directors continue to support with the charitable objectives of th¢ association. The matron and senior
staff will continue to review standards and quality to ensure that care remains appropriat¢ and sensitive to the residents,
needs. We would like to continu¢ to be accredited with Platinum Status withkn lh¢ Gold Standards Framework, due for
reaccreditation in 2025.
We would like to focus on recruitment and retention of the carelnurskng teams in this highly competitive industry. Wages are
being reviewed and should the budget allow, continue with living wage. this will demonstrate investment in our teams and
make the work force feel valued for the difficult roles they undertake. This has been supported previously by fee uplifts from
the ICB and Knowsley Council.
Our fvture plans are financed from fee income and we aim to maintain an equitable balance ensuring that residents benefit
from high quality pro-active care, whilst at the same time ensuring that a sound infrastructure and financial base are
preserved for the future.
Page 5

T. HELENS & KNOWSLEY CARIN
IATI
REGISTERED NUMBER: 023.13
02
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2
24
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charitable company is constituted as a company limited by guarantee and having no shareholders, it is governed by its
Memorandum & Articles of Association.
The directors who served during the year and up to the date of this report are listed on page l. The board has the power to
appoint additional trustees as it considers fit to do so. No director has any beneficial interest in the charitable company and
in the event of the charitable company being wound up members are required to contribute an amount not exceeding £1.
All directors give their services voluntarily and are familiar with the practical work undertaken by the charity. Board
meetings are held quarterly to manage its affairs. Th¢ day-to-day management of the home is delegated to the matron who
reports regularly to the directors.
The matron is responsible for the daily overall running of the home, Lmdertaking the key leadership role, which includes
overseeing staffing, quality assurance, bed management, liaising with Local and Government Authorities. health and safety.
staff training, policies and procedures and ¢nswing that the home n￿S to target with expenditure. The Matron is supported in
this role by the Deputy Matron.
The board of directors has the power to fill any vacancies arising during the year. Any new directors are invited to attend
rneettngs with the chairn)an and the secretary to familiarise themselves wilh the charity and the context within which it
operates. The induction process includes providing them with a copy of the latest financial statements and a corporate
governance framework and trusiee pa¢k. Areas ¢overed would include the obligations and responsibilities of becoming
director, a review of the charitable companys governing document and the ¢urr¢nt financial position.
The directors actively review the major risks that the charitsble company faces on a regular basis and believe that
maintaining reserves at current levels, combined with an annual review of the controls over key financial systems. will
provide sufficient resources in the event of adverse condilions. The directors have also examined other operational and
business risks faced by the charitsble company and confiTm that they have established systems to mitigate the significant
risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02313902 {England and Wales)
Registered Charity number
700938
Reglslered otTi¢¢
St Bartholomews Court Nursing Home
Woodfield
Roby
Huyton
Merseyside
L36 4PJ
Trustees
B A Handley
N J Myers Chairperson
J M P Scragg
M Twist
M Worden
J Macdonald
G L Crawley
Page 6

T. HELEN
LEY
ARING ASSOCIATION
TERED NUMBER: 02313902
REPORT OF THE TRU
TEES
R THE YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
M Twist
Senlor Statutory Audltor
Denis Ruane
Auditors
C A Hunter Limited
Statutory Auditors
Britannia Chambers
26 George Street
St Helens
Merseyside
WAIO IBZ
Senior M4nagement
Mrs E. Allison
(Matron)
Mr M. Dutton
(Deputy Matron)
Bankers
Nat. West. Bank Plc.
PO Box 25
5 Onnskirk Street
St. Helens
Merseyside
WAIO IDR
Investment Advisors
Fidelity Internaiional
Beech Gale
Millfield Lane
Lower Kingswood
Tadworth
Surrey
KT20 6RP
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The tnjstees (who are also the directors of St. Helens & Knowsley Caring Association for the purposes of cornpany law) are
responsible for preparing the Report of the Truslees and th¢ financial statements in accordance with applicable law and
United Kingdom A￿ountIng Standards (United Kingdom Generally Accepted Accounting Practice).
Page 7

ST. HELEN
& KNOWSL
Y CARIN
ASSOCIATI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STATEMENT OF TRUSTEES, RESPONSIBILITIES- continued
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of
the stste 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 those financial statements. the trustees are
required ¢0
select suitable accounting policies and then apply them consistently
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
State whether applicable accountin8 Standards have been followed, subjec¢ to any material departures disclosed and
explained in the financial Stsiernents;
prepare the finartcial statements on the 80in8 concern basis unless it is inappropriate to presume that the ¢haritsble
company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the
financial position of the charitsble company and to enable them to ensure thai the financial statements comply with the
Companies Act 2006. 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..
there is no relevant audit infomiation of which the charitable company's auditors are unawar¢; and
the trustees have taken all steps that they ought to have taken lo make themselves aware of any relevant audit infomation
and io establish that the auditors are aware of that infomiation.
AUDITORS
The audttors. C A Hunter Limited. will be proposed for re-appointment at the forthcoming Annual General Meeting.
Report of
on.,.....
stees, incorporating a strategic report, approved by order of the board of trustees. as the company directors,
.i.ql'.Y.&o.L*...........
and signed on ihe board's behalf by:
M Twist - Trustee
Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ST. HELENS & KNOWSL
Y CAIUNC AS
IATION
Opinion
We have audited the financial statements of St. Helens & Knowsley Caring Association (the 'charitable company) for the
year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance SheeL the Cash Flow
Statement and notes to the financial statements, including a summary of significant accounting policies. The financial
reporting framework thai has been applied in their preparation is applicable law and United Kingdom Accounting Standards
(Uniled Kingdom Generally Accepted Arxounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the charitsble company's affairs as at 31 March 2024 and of its incoming resources
and application of resources. including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted A¢¢ounting Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International SLqndards on Auditing (UK) (ISAS (UK)) and applicable law. Our
responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial
slatements section of our report. We are independent of the charitable company in accordance with the ethical requirements
that are relevant to ow audit of the financial statements in the UK, including th¢ FRC'S Eihical Stsndard, and we have
fulfilled our other ethical responsibilities in accordance with th¢se requirements, We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Cooclusions relating to going eoneern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in th¢
Preparation of the financial statements is appropriate.
Based on the work we have perfornied, we have not identified any material uncertainties relating to events or ¢onditions that.
individually or collectively, may cast significant doubt on the charithble company's ability to continue as a going concern for
a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are d¢s¢rib¢d in the relevant
seciions of this report.
Olher information
The trustees are responsible for the other infonnation. The other information comprises the infomiation included in the
Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other inforniation and, except to the extent otherwise explicitly
stated in our report, we do not express any fom of assuranrx Conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to read the other inforniation and, in doing so,
consider whether the other inforniation is materially incon5lStent with the financial statements or our knowledge obtained in
the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to deterniine whether this gives rise to a material misstatement in the financial statements
thernselv¢s. If, based on the work we have perforn]ed, we conclude that there is a material misstatement of this other
InfoThatio￿ we are required to report that fact. We have nothing to report in this regard.
Opinions OD other mallers prescrlbed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit;
the inforniation given in the Report of the Trustees for the financial year for which the financial statements are prepared 1$
consistent with the financial statements. and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Pa8e 9

REPORT OF THE INDEPENDENT A
DIT
T. HELEN
& KNOWSLEY CARIN
TO THE MEMBERS OF
IATIO
Matters on whith 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
audil we have not identified ntsterial misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if,
in our opinion:
adequate accounting records have not been kept or Teturns adequate for our audit have not been received from branches
not visited by us- or
the financial sthtements are not in agreement with th¢ accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made; or
we have not received all the infomiation and explanations we require for our audit.
Respoosibilltles of trustees
As explained more fijlly in the Statement of Trustees, Responsibilities, the trustees (who are also the dire¢tOTS of the
charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for
being satisfied that they give a true and fair view, and for such intemal control as the trustees determin¢ is necessary to
enable the preparation of financial ststements that are free from material misstatement, whether due to fraud or error.
In preparing the fmancial 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 irustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but
to do so.
Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ST. HELENS & KNOWSLEY CARING A
OCIATION
Our responsibilitie5 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
misstatemenl, whether due to fraud or e￿or, and to issue a Report of the Independent Auditors that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee thal an audit conducted in a￿ordanCe with ISAS
(UK) will always detect a material misstatement when ii exists. Misstaiements can arise from fraud or error and are
¢onsidered material if. individually or in the aggregate, they could reasonably be expected to influenrx the economic
decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below".
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities. including fraud and
nonrycompliance with laws and regulation4 was as follows:
we have ensured that the engagement team collectively had the appropriate competenc¢. capabilities and skills to identify
or recognise non-compliance with applicable laws and regulations:
we identified the laws and regulations applicable to the charitsble company through discussions with senior managers and
the trustees, and from our commercial knowledge aT]d experience of the industy sector. and the relevant laws and regulations
have been ¢ommunicat¢d within the audit team throughout the Course of our work:
we focused on specific laws and regulations whi¢h we considered may have a direct material effect on the financial
statements or the operations of the charitable company. including the Companies Act 2006, the Charities SORP, the Care
Quality Commission, employinent, health and safety legislation. and
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of
managemeni and inspecting legal correspondence.
We assessed the susceptibility of the charitable companls financial statements to material misstatement. including obtaining
an understanding of how fraud might occw, by:
making enquiries of management and trustees as to where they considered there was susceptibility to fraud, their
knowledge of actual. suspected and alleged fraud. and
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and Ove￿ide of Controls, we:
- perfornied analytical procedures to identify any unusual or unexpected relationships.
lested joumal entries to identify unusual transactions;
assessed whether judgements and assumptions made in detern)ining the accounting estimates were indi¢ative of potential
bias; and
- investigated the rdtionale behind signtficant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, w¢ designed procedures which
included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation;
- reviewing management reporting processes to the board of trustees.
- enquiring of management as to actual and potential litigation and claims. and
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
T. HELENS & KNOWSL
Y CARIN
IATION
reviewing Corresponden￿ with the Charity Commission, the Care Quality Commission, Companies House and other
relevant regulators.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from
financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the
audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other
management and the inspection of regulatory and legal Co￿¢SpOndenCe, if any.
Material misstatements thai arise due to fraud can be harder to detect than those that arise from error as they may involve
deliberate concealment or collusion.
A fijrther description of our responsibilities for the audit of the financial statements is located on the Financial Reporting
Council's website at www.frc.org.uldauditorsresponsibilities. This description fonns part of our Report of the Independent
Auditors.
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 charitsble company's members those
matters we are required to state to them in an auditors, 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 cornpany's
members as a body. for our audit work. for this report, or for the opinions we have fonned.
Denis Ruane (Senior Statutory Auditor)
for and on behalf of C A Hunter Limited
ststutory Auditors
Britannia Chambers
26 George Street
St Helens
Merseyside
WAIO IBZ
Page 12

ST. HELENS & KNOW
LEY CARING A
OCIATION
STATEMENT OF FINANCIAL ACTIVITIES
NCORPORATING AN INC
ME AND EXPENDITURE ACCOUN
FOR THE YEAR ENDED 31 MARCH 2
24
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
fimd
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
624
624
1.983
Cbgritable aelivities
Nursing home
1.869,633
762.886
2,632,519
2.410.997
Investment income
6,371
6.371
4,222
Total
1,876,628
762,886
2,639.514
2,417.202
EXPENDITURE ON
Cbarltable aetlvltles
Nursing home
1.927,038
762,886
2,689,924
2,431.271
Net gains/(losses) on investments
6,558
6,558
(17,252)
NET INCOMEI(EXPENDITURE)
(50,410)
6,558
(43,852)
(31,321)
RECONCILIATION OF FUNDS
Total funds broughi fonvard
241,671
230.736
472.407
503,728
TOTAL FUNDS CARRIED FORWARD
191.261
237,294
428,555
472,407
The notes forni part of these fmancial ststements
Page 13

LE
ow
LEY CARIN
SSOCIATI
ALANCE SHEE
JI MARCH 2024
31.3.24
Totsl
funds
31.3.23
Total
fimds
Unrestricted
fimd
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
12
638,103
638,103
663,594
CURRENT ASSETS
Stocks
Debtors
Investhients
Cash at bank and in hand
13
14
15
2.931
86,176
2.931
86,176
185,380
650,190
3,313
62.180
171,684
700,381
185,380
51.914
598,276
687,383
237,294
924,677
937.558
CREDITORS
Amounts falling due within one year
16
(134,225)
(134,225)
(128,745)
NET CURRE￿ ASSETS
553,158
237,294
790,452
808.813
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,191,261
237,294
1,428,555
,472.407
CREDITORS
Amounts falling due after more than one year
( 1.000.000)
( 1,000,000) (1,000,000)
NET ASSETS
191,261
237,294
428,555
472,407
FUNDS
Unrestricted funds
Restricted funds
20
191,261
237,294
241,671
230,736
TOTAL FUNDS
428,555
472,407
The financial statements were approved by the Board of Trustees and authorised for issue on
and were sign¢d on its behalf by:
N ￿TY_erS i- Trustee
The notes fom) part of these fmancial ststements
Page 14

ST. HELENS & KN
LEY CAIUNG ASSOCIATION
CASH FL
TATEMENT
YEAR EIYDED
IMAR
31.3.24
31.3.23
Notes
Cash flows from operating aetlvllles
Cash generated from operations
Changes in investments
23
(44,737)
(3.315)
55,101
9,335
Net cash (used in)Iprovided by operating activitie5
{48,052)
64,436
Cash flows from IDvestlDg actlvltles
Purchase of tangible fixed assets
Sale of fixed asset investments
Interest received
(4,688)
(3.822)
6,371
(9,238)
4.222
Net cash used in investing activities
(2,139)
(5,016)
Change in eash and ea$h equlvalents in the
reporting perlod
Cash and eash equivileots gt tbe beginDing
of the reporting period
(50,191)
59,420
700,381
640,961
Cash and ush equivAl¢nts #t the end of th¢
reportlng perlod
650,190
700,381
The notes forni part of these financial statements
Page 15

T. HELENS & KNOWSLEY CARIN
ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basis of preparing the financial statemenls
The financial statements of the charitable company, which is a public benefit entity under FRS 102. have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019}', Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in ihe UK and Republic of Ireland, and the Companies
A¢t 2006. The financial statements have been prepared under the historical cost convention.
The charity continues to adapt to current ¢ir¢umslan¢es and the trustees consider that it is well placed io maintain the
high standards of care within the home and has sufyicient financial resources to meet the ongoing challenges within
the care sector. On this basis the trustees consider that the chartity is a going con¢¢rn for a period of at least twelve
months from the date the fmancial statements are authorised for use.
Ineome
All income is recO￿lSed in the Statement of Financial A¢tivities on¢e the charity has entitlement to the fimds, it is
probable that the income will be rtteived and the amount can be measured reliably.
Expendllure
Liabiliti¢s are re¢ognised as expenditure as soon as there is a legal or constructive obligation cornrnitting the charity
to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount
of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified
under headings that aggregate all cosi related io the category. Where costs cannot be directly attributed to particular
headings they have been allocated to activities on a basis consistent with the use of resources.
Allocalion and apportionment of costs
Management and administration costs of the Charity relate to the costs of running meetings, audit fees and statutory
mpliance, and includes any costs which can not be specifically allocated to another direct expenditure
classification.
Tangible fixed assels
Depreciation is provided at the following annual rate in order to write each asset over its estimated useful economic
life:.
Freehold Propety
Fixtures, Fittings & Equipment
Soft Furnishings & Bed Linen
20/0 on cost
200/0 reducing balance
not provided for, but expenditure treated on the replacement basis through
the Statement of Financial Activities.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving Items.
Taxatlon
The charity is exempt from corporation lax on its charitsble activities.
Fund accountRng
Unrestricted funds can be used in acmrdance with th¢ charitsble objectives at the discretion of the trustees.
The restricted funds relate to the Investment Revaluation Fund and Patient Amenities. The balance on these fi￿d$
rnay only be used for the future welfar¢ of residents and staff.
Page 16
continued...

ST. HELENS & KNOWSLEY CAIUNG ASSOCIATION
NOTE
TO THE FINANCIAL STATEMENTS- continued
R TH
AR END
ARCH 2
ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable
company's pension scheme are charged to the Ststement of Financial Activities in the period to which they relate.
The Charity offers a stskeholder pension scheme lo all employees (defined contribution scheme). The assets of the
scheme are held separately from the charity in an independently administered fund. The Charity makes employer
contributions on the employees, behalf.
Gov¢rnment grant$
Government grants are recognised on the accruals model and are measured ai the fair value of the amount receivable.
DONATIONS AND LECACIES
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
funds
Restricted
funds
Donations
624
624
1,983
INVESTMENT INCOME
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
funds
Restricted
ds
Investment Income
6,371
6,371
4,222
INCOME FROM CHARITABLE ACTIVITIES
31.3.24
31.3.23
Activity
Primary Care Trust Grant
Nwsing home
A¢wmmodation fees
Nursing home
Daycare fees
Nursing home
Workforce development grant Nursing home
762,886
,856,283
13,350
728,581
1,643,739
16,650
22,027
2.632,519
2.410,997
Page 17
continued...

T. HELEN
WSLEY CARIN
ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- eontlnued
FOR THE YEAR ENDED 31 MARCH 2024
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 6)
Direct
Costs
Totsls
Nursing home
2,500,795
189.129
2,689.924
SUPPORT COSTS
Inforniation
technology
Management
Finance
Nursing home
157231
1,827
19,706
Governance
costs
Other
Totals
Nursing home
4,965
5,400
189,129
NET INCOMEI(EXPENDITURE)
Net incomel(expendiiure) 1$ slated after Chargin￿(crediting).
31.3.24
31.3.23
Auditors, remuneration
Depreciation - owned assets
5,400
30.179
5,280
30,780
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Trustee$, expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
Social security Costs
Other pension costs
1,889,900
146,259
39,863
1,690.266
121,452
32,991
2,076,022
1,844,709
Page 18
continued...

ST. HELENS & KNOWSLEY CARtNG ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31 MARCH 2024
STAFF COSTS - eontinued
The average monthly number of employees during the year was as follows:
31.3.24
31.3.23
Administration
Nursing
Ancillary
62
18
18
86
88
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
31.3.24
31.3.23
£60,001- £70,000
On occasions it is found necessary to supplement Nursing staff by hiring nurses through an external Agency. During
the year under review the costs involved were £73.532 (2023.. £43,855) which is included in Staff Costs.
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricled
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
,983
1,983
Charitable 4ctivitie5
Nursing home
,682,416
728,581
2,410,997
Investment income
4,222
4,222
Total
,688,621
728,581
2,417,202
EXPENDITURE ON
Charitable aelivill¢$
Nursing home
1,702.690
728,581
2.431.271
Net gainsl(losses) on investments
(17,252)
(17,252)
NET INCOMEI(EXPENDJTURE)
(14,069)
(17,252)
(31,321)
RECONCILIATION OF FUNDS
Total funds brought forward
255,740
247,988
503.728
TOTAL FUNDS CARRtED FORWARD
241,671
230,736
472,407
Page 19
continued...

T. HELENS & KNOWSLEY CARtNG ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
GA TNS AND LOSSES ON IIWESTMENT ASSETS
Gains on investments recogni5ed in the SOFA amounted to £6,558 {2023 loss of £17,252). This balance consists of a
realised loss of £3,822 (2023 loss of £9,238) on assets disposed in the year and an increase in the market value of
investments totalling £1 0,380 (2023 value fall £8.014).
12.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
. Freehold
property
Plant and
machinery
Totals
COST
At l April 2023
Additions
1.153,939
368,378
4.688
12.097
1,534,414
4,688
At 31 March 2024
,153,939
373.066
12,097
1,539,102
DEPRECIA TION
At l April 2023
Charge for year
535,027
23,079
335,793
7,100
870,820
30,179
At 31 March 2024
558,106
342,893
900,999
NET BOOK VALUE
At 31 March 2024
595.833
30,173
12,097
638.103
At 31 March 2023
618,912
32,585
12.097
663.594
13.
STOCKS
31.3.24
31.3.23
Stocks
2.931
3,313
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31,3.23
Trade debtors
Prepayments
63,657
22,519
44,519
17,661
86.176
62,180
Pag¢ 20
continued...

ST. HELENS & KNOWSLEY CARING ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31 MARCH 2024
15.
CURRENT ASSET INVESTMENTS
Market value at l April 2023
Additions at Cost
Disposals at markth value
Loss on disposals
Movement in rash deposit$
Change in market value
171,684
237,019
(220,440)
(3,822)
(9.441)
10,380
185.380
Market value at 31 March 2024
A detailed summary of the total current asset investments as at 31 March 2024 is as follows:
Bonds
Equities
Cash on deposit
185.380
TOTAL CURRENT ASSET INVESTMENTS
185,380
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Accrued expenses
134,225
128,745
17.
CREDITORS. AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24
31.3.23
Other loans (see note 18)
1,000,000
1,000,000
18.
LOAJYS
An analysis of the maturity of loans is given below:
31.3.24
31.3.23
AmounLg falling due in more than five year5..
Repayable otherwise than by instalments:
Other loans more 5yrs non-inst
1,000,000
1,000,000
Page21
Continued...

LE
WSLEY CARIN
ASSOCIATI
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
19.
SECURED DEBTS
The following secured debts are included within creditors:
31.3.24
31.3.23
Other loans
1,000,000
1,000,000
The mortgage is secured by a legal charge on the freehold property in favour of The NHS Commi55Roning Board, but
will not b¢ due unless the Charity Geases to operate or ihe building is sold.
20.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted fund$
General fund
241,671
(50,410)
191,261
Restrlcted funds
Revaluation fund
Patient Amenities
24,443
206,293
6,559
(i)
31,002
206.292
230,736
6.558
237.294
TOTAL FUNDS
472,407
(43,852)
428,555
Net movement in fimds, included in the above are as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestrieted fund$
General fund
1,876,628
(1,927.038)
(50,410)
Restricted funds
Revaluation fund
Patient Ameniti¢s
6,558
6,559
(i)
762,885
(762,886)
762,886
(762,886)
6,558
6.558
TOTAL FUNDS
2,639,514
(2,689,924)
6,558
(43,852)
Page 22
ontinu￿...

ST. HELENS & KNOWSLEY CARIN
ASSOCIATI
NOTES TO THE FINANCIAL STATEMENTS- tontin
R THE YEAR ENDED 31 MARCH 2024
20.
MOVEMENT IN FUNDS- CODtinued
Comparatives for movement in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
255,740
(14,069)
241,671
Restricted ￿ndS
Revaluation fund
Patient Amenilies
41,695
206,293
(17,252)
24.443
206.293
247,988
(17,252)
230,736
TOTAL FUNDS
503,728
(31,321)
472,407
Comparative net movement in funds. included in the al)ove are as follow$;
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
General fund
1,688,621
(1,702,690)
(14,069)
Restrieled funds
Revaluation fijnd
Paiient Amenitie5
(17,252)
(17,252)
728,581
(728,581)
728,581
(728,581)
(17,252)
(17,252)
TOTAL FUNDS
2,417,202
(2,431,271)
(17.252)
(31,321)
A Current year 12 months and prior year 12 months combined position is as follows".
Net
movement
in fimds
At
31.3.24
At 1.4.22
Unrestrleted fund$
General fund
255,740
(64,479)
191.261
Restrieted fund$
Revaluation fimd
Patient Amenities
41,695
206,293
(10.693)
(i)
31.002
206,292
247,988
(10,694)
237294
TOTAL FUNDS
503.728
(75.173)
428,555
Page 23
continued...

ST. HELEN
& KNOWSLEY CARING ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - c
R THE YEAR ENDED 31 MARCH 2024
ntinued
20.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in fimds, included in the above ar¢ &s
follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unreslritted funds
General fwid
3,565,249
{3,629,728)
(64.479)
Restritted funds
Revaluation fund
Patient Amenities
(10,694)
(10,693)
(i)
1,491.466
(1.491,467)
1,491,467
(1,491.467)
(10,694)
(10,694)
TOTAL FUNDS
5,056,716
(5,121,195)
(10,694)
{75,173)
21.
CONTINCENT LIABILITIES
Interest and capital on the mortgage with the NHS Commissioning Board will not be due unless the Charity ceases to
operate or the building is sold.
22.
RELATED PARTY DISCLOSUIiES
There were no related party transactions for the year ended 31 March 2024.
23,
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.3.24
31.3.23
Net expenditure for the reporting period (as per the Statement of
FiDaneial Aetivities)
Adjustments for:
Depreciation charges
(Gainylosses on investrnents
Interest received
Decrease/(increase) in stocks
(Increase)Idecrease in debtors
Increasel(decrease) in creditors
(43,852)
(31,321)
30,178
{6,558)
(6,371)
382
(23,996)
5,480
30,781
17,252
(4,222)
(500)
99,740
(56,629)
Net cash (used In)Iprovlded by operatlons
(44,737)
55,101
24.
AI¥4ALYSIS OF CHANGES IN NET DEBT
At 1.4.23
Cash flow
At 31.3.24
Net eash
Cash at bank and in hand
700,381
(50,191)
650,190
Page 24
continued...

ST. HELEN
& KNOWSLEY
ARING A
CIATION
NOTES TO THE FINANCIAL STATEMENTS- tontlnued
FOR THE YEAR ENDED 31 MARCH 2024
24.
ANALYSIS OF CHANGES IN NET DEBT - continued
700,381
(50,191)
650,190
Liquid resources
Deposits included in cash
Current asset investments
171,684
13,696
185.380
171,684
13,696
185,380
Debt
Debts falling due after l year
(1,000,000)
(1,000.000)
(1,000,000)
(1,000,000)
TotAI
(127,935)
(36,495)
(164,430)
25.
DEFERRED INCOME
Deferred income comprises grant income received in advance relating to services provided during the year ending 31
March 2025.
Balance as at l April 2023
Amount released to incoming resources
Amount deferred in year
Balance as at 31 March 2024
23,043
(23.043)
Page 25