Carfng Br•ak• Umlted
TNgtee•' r•port and
flnanclal statem•nts
for the y•ar ended 31 M•rch 2023
Company P40: N1037804
Charlty No: NIC103342

Carlng Breaks Llmited
Contants
Page
Contents
Charfty Infomiatlon
Trustees. report
IrKlependent Audltors, report
8-10
ststement of Flnanclal Acttvltles
li
Balan￿ sheet
12-13
Cash flow
14
Nrtes to the flnandal statements
15-22

Carlng Breaks Llmlted
Charfty informatlon
for the year ended 31 March 2023
Trustees
J Donaghy cfreasurer)
L Flnnegan (Resigned January 2023)
B Slnnamon (Resigned January 2023)
M Devlln
P Crossln
L Gault
C A Magee (Reslgned January 2023)
B Mongan
M Mltchell (Appolnted De￿rnber 2022)
Chalrnian
S O'Brl•n
V Thompson
Chlef Executlve Offlcer D Flnnerty
Reglstered OfflcA
143 Malone Road
Belfast
BT9 6SX
Company Number
N137804
Charlty Number
NIC103342
Audltors
FPM Accountants Umlted
1-3 Arthur Street
Belfast
ri 4GA
Bankers
Bank of Ireland
364 Llsbrun Road
Belfast
BT9 6GL
Danske Bank
Finaghy. Usbum Road
Belfast
rio OBD

Caring Breaks Lirnited
Trustees. report
for the year ended 31 March 2023
THE TRUSTEES, AS DIREcfoRS OF CARING BREAKS LTD. PRESENT THEIR REPORT WITH
ThE FINANCIAL STATEMENTS OF THE CHARfTY FOR THE YEAR ENDED 31 MARCH 2023
The trustees. who are also direttors of the charfty for the purposes of the Companles Act 2006,
submlt thelr Annual Report and the audited Financlal Staternents for the year ended 31 March
2023. The trustees have adopted the provsslons of the Companies Act 2006, the Charltles Art
(Northern Ireland) 2008 and Accountlng and Reportlng by Charities: Statement of Recommended
Practice applicable to charities p￿parIng their accounts In accordance with the Flnanclal Reporting
Stsndard appllcable In the UK and Republlc of Ireland (FRS 102) effective l January 2015)
(Charlties SORP (FRS 102)), In preparfng the annual report and flnanclal statements of the charity.
Reference and adminlstratlvq detslls
Detalls of reglstered offlce, Independent advlsers and other Informatlon are glven on page 3.
Structurew govornan¢e and managem•nt
Carfng B￿ak5 Llmlted whlch was Incorporated on 26 January 2000 (company reglstratlon number
N137804) Is a charitable company Ilmlted by guarantee, (registered with the Charlty Commlsslon
for Northern Ireland NIC103342) arml Is governed by a Memorandum and Artlcles of Assoclatlon.
It Is managed by the Board of Trustees. The trustees. who served durlng the perlod, and up to
the date of slgnlng are Ilsted on page 3
Durfng the year under revlew the Trustees met quarterly. The chairperson of the board 15
Stephen O'Brien. One third of the Trustees retlre each year and can make themselves available
for re-electlon. New members of the board are selected by a panel comprlslng of exlst5ng other
Trustees. The Flnance Committee and the Fund-rdlslng Commlttee are made up of Trustees
and Indlvlduals. Both commlttees operate under speclflc tems of reference whlch delegate certaln
fijnrtlons from the board. Each commlttee has its dedslons ratifled by the full board. The Trust
have also establlshed a Carer Commlttee for this 5peclflc area of the Charfty's operations.
ObJ•cUve• and artlvltl
The prlmary objectlve of the charlty, as stated in Its governlng document, Is to provlde short respite
breaks for the famlly carers of adults with learning di5abllitles. Trained and paid staff support
and superv15e actlvlty-based recreatlonal opportunltie5 for adults wlth learnlng dlsabilities.
Mlsslon
To provld• regular ￿SpIte breaks for famlly carers comblned wlth meanlngfvl, soclal and recreatlonal
actlvltles for thelr relatlve wlth a leamlng dlsablllty.
Valu
We are people-centred.
We collaborate
We are open and honest
We work in a partnership
We provide a high-quallty servlce

Carlng Breaks Llmited
Trustees. report
for the year ended 31 March 2023
Strateglc Objertives for Carlna Breaks 2023-24
l. Develop a recruitment and Rtention plan.
2. Develop a fundraising plan.
3. Step up engagement with Trusts and rebulld relatTonships.
4. Grow powerful, strateglc alliances.
5. Develop expanslon and communlcatlon strategies.
6. Expanslon of our core serv1￿.
piiblic Beneflt ststement
The publlc benefit requlrement Is defined In the Charltles Act (Northern Ireland) 2008 and states
that purposes must be for the publlc benefit to be charitable. The trustees confirm that they have
complled with the duty to have regard to the guldance issued by the Charity Commisslon for
Northem Ireland under sectlon 4(b) of the Charltles Act (the public beneflt requlrement 5tstutory
guidance). The trustees are confldent that the actlvltles have helped to athieve the Charity's
purposes and provlde a benefit to the beneflclarfes.
A¢hlavements and performance
Over the past year, Caring Breaks provlded resplte sesslons on a weekly basls for 180+ famlly carers
comblned wlth soclal and recreatlonal artlvltles ft)r 109 adults wlth a learnlng dlsablllty. In addltlon, 102
famllles beneflted from an extended perfod of resplte in the form of a weekend break and 82 famllles
from a fijll day￿ re5Plte between April 2022 and March 2023. These weekend breaks and addltlonal
resplte hours were provlded wlth fundlng secured from the Charities Aid Foundation (CAF), the Carers
Support Fund the Haramead Trust and the Hospltal Saturday Fund.
Carfng Breaks is fortunate to have a cornrnittedi professlonal team of staff dedlcated to ensurlng the best
posslble ser41ce Is provided for famlly carers and adults wlth a learning disabllity. Over the past year,
the team helped to faalitrdte a varfety of educatlonal and fun artivitles which enabled dlents to develop
new Interests and bulld frlendshlps In a safe and welcomlng envlronment. Thls was partlcularly
lrnportant for the famllles supported by Carlng Breaks as we emerged from the onoolng Impact of the
Covld-19 pandemlc. Many of these activlties were provlded wlth funding from the Natlonal Lottery
Communlty Fund NI Awards for All programme.
Durlng the year, the Trustees and staff team worked on the development of a new strateglc plan to take
Carlng Breaks forward over the next 3 years. Thls was facllltated with fundlng secured vla the Re5111ence
Prograrnme at the Charities Ald Foundation (CAF). The new strategy. drtven by our purpose and values
and developed In consultatlon wlth all stakeholders Involved In the organlsatlon. A new website was
deslgned wlth fundlng secured from CAF to help ralse the proflle of the organlsation In line wlth our
5trateglc obJective5. The res11ien￿ programme from CAF also incorporated leadership and management
development training for staff and the team also benefited from a coachirvJ and mentorlng programme
which ran between September 2022 - March 2023.
The statement of financlal actlvltles for the year Is set out on page 10 of the financial statements.
A summary of the flnancial results and the work of the charlty Is set out below.

Carlng Breaks Llmited
Trustees. report
for the year ended 31 March 2023
Financial Review
The charity'5 Income decreased to £331,048 when compared to £388,076 In 2022. During the year the
arlty has a deflclt net of costs of £130,302 (2022: £42,712). The total funds of the charity - 31 March
2023 were £54,432 (2022: £184,735). Of these total funds, £8,558 (2022: £97,837) made up of a serles
of small grants, are held for restrfcted purposes arKI are not avallable for general purposes of the tharlty.
Funding recelved Includes recurrent fundlng recelved from the Belfast Health & Soclal Care Trust and from
the South-Eastern Health & Social Care Trust totalllng £223,505 to provide respite breaks ft4r carers and
soclal and recreatlonal activltles for adults with a learnlng dlsablllty. Durlng the year we recelved the
remainlng payment (£23,156) of the grant awarded In 2021 from CAF. Thls fijndlng was used to provlde
weekend breaks and other actlvlties, oryanlsational development and runnlng costs. Donatlons from
Indlvlduals through fundralslng actlvitles along wlth small grants from charitable trusts decreased from
£47,836 to £32,008 when compared to 2022.
R•wrvu Pollcy
The total fiinds of the charlty as at 31 March 2023 were £54,432 {2022: £184,735). Of these total funds,
£8,559 (2022: £97,838) are held for restrfcted purposes and are not available for general purposes of the
charlty. The charlty's pollcy Is to retaln a level of free reserves whlch matches the needs of the Charlty
both at the current tlme and In the foreseeable future. F￿e reser4es are those unrestrlcted reserves,
exdudlng flxed assets. The charlty alms to retaln 5ufficlent reser¥es equlvalent to approximately slx
months, annual expendlture. Free reserrfes at 31 March 2023 were £45.872 (2022: £86,897 (general
funds mlnus flxed assets and designated funds), equlvalent to roughly two month's foThvard expendlture
based on 2022123 expendlture
Progress on fijndralslng Is reviewed by the flnance sub*roup and 8oard of Trustees on a quarterly basls.
Servlce payments received from servlce users who access the serdlce vla Direct Payments or Self-Dlrected
Support increased thrnughout the year 22123 and amounted to £37,656,139 (21122: É24,139).
Plan• for futur• dev•lopm•nts
The board has tsken steps and wlll contlnue to take steps to Improve financlal perforniance In 2023 and
beyond, to ensure that the charfty can contlnue to provlde Its unlque servlces for the famlly carers of
adults with a leamlng disablllty. Post Covld-19 pandemlc and especlally over the past year, all aspects of
servlce delivery have been fijlly restored.
The organlsatlon's strategy is to grow and develop the servlce to reach more people and expand the
Serv1￿ Into other health tntst areas whllst malntalnlng the servke for exlstlng clients In Belfast, Bangor
and Llsburn. Plans beyond 2023 Indude extending the Servi￿ to more famllles wlshlng to purchase
respite breaks via Dlrert Payments/Self-Directed Support.

Caring Breaks Limlted
Trustees. report
for the year ended 31 March 2023
Covld 19 and Golng Concern
With only small rnanagement team, over the past 2 years Carlng 8reaks has had to contlnue to tOCU5 on
the rebuild and restoration of Its service. Opportunities For Fundraising artivitie5 have been lirnited
throughout 2022/23 but a￿ expetted to increase over the next 12 months. Results remain In Ilne wlth
directors, revlsed expettation5.
Engagement wlth an external fundraiser has been renewed to asslst in seeking funds from grbnt making
trusts and corporate sponsors. Funding IE47,7411 from several grant-maklng trusts to be spent in
2023/24 has already been secured. We also ￿ee1Ved good news of the succe55ful outcome of an
appllcatlon to the Carers support Fund and received a grant of E74,397 in June. A revlew of the rates
pald under the contracts Caring Breaks holds wlth the Belfast Health & Soclal Care Trust and South
Eastern Health & Social Care Trust Is ongolng and we are hopeful that the value of th£5e cDntracts wlll
Increase followinq neootlations.
To support the go5ng concern basls of 9￿paratIOn, the trustees have prepared cash now forecasts,
wttich InclLtde the use of reasonable downside S￿Darl0S for sensltivlty analysls. These cash flow
forecasts show that the charity has sufflclent resources to meet obllgation5 as they fall due and as such
the charlty has the ablllty to contlnue as a going concern for the 12 months from date of slgnlng.
Funds held •* custodlan trugt•e• on ￿hall of other•
The charity holds no fund5 as custodlan tru5tee$ on behalf of others
Rl•k Man•gam•nt
The Trustees have asse55ed the maJor rlsks to which the charlty 15 exposed, in partlcular those
related to the operatlons and flnances of the charlty. The Trustees are 5atlsfled that Sy5tern5
are In place to mltlgate any exposu￿ to major rlsks.
Trurt••A' Indemnltle•
As permltted by the Artlcles of A550clatlon. the TnJ$tees have the benefit of an SndernnSty whlch is
a quallfyln9 third party Indemnlty provlslon as deflned by Sectlon 234 of the Companles Act 2006.
The Indemnity was In force throughout the last financlal year and is currently In ft)rce.
Statement ol tru•t••s' respongibilltles In r•spect of th• flnandal itatements
The director5 (who are also director5 of Carlng B ￿akS Umlted for the purposes of Company Law)
are responsible for preparing the Annual report and the financial 5tstements in accordance with
appllcable law and regulation.
Company law requires the trustees to prepare financial statements for each financial year. Under
that law the trustees have prepared the financial staternents in accordance w5th Unlted Klngdom
Generally Accepted Accounting pract1￿ Iunited Kingdom Accounting Standards, comprislng FRS 102
"The Financlal Reporting Standard appllcable In the UK and Republic of Ereland" and applicable law).
Under company law the tnjstees must not approve the financial ststernents unle55 they are
Satisfled that they glve a true and fair view of the state of affairs of the company and of the
oroflt or loss of the company for that perlod. In prepadng the flnanclal statements,
the dlrectors are required to..
select suitable accountinq policles and then apDly them consistently,.
State whether applicable United Kinqdom Accountinq Stsndards. comprislnq FRS 102. have

Caring Breaks Llmited
Trustees. report (contlnued)
for the year ended 31 March 2023
been followed. subiect to any materlal departures disclosed and explalned in the financlal
ststements;
rnake judgements and accounting estlmates that are reasonable and prudent. and
prepare the flnancial statements on the going concern basls unless it is inapproprlate to
presume that the company wlll contlnue In buslness.
The trustee5 are also responslble for safeguardlng the assets of the company and hence for
tsking reasonable steps for the prevention and detertlon of fraud and other Irregularltles.
The trustees are responsible for keeplng adequate accountlng records that are sufflclent to show and
explaln the company's transactions and disclose with reasonable accuraoi at any time the flnanclal
posltlon of the company and enable them to ensure that the financlal statements comply wlth the
Dlsclosure of Inlormatlon to the audltors
In so far as the Trustees are aware:
there Is no relevant a￿lIt Information of whlch the charftable company's auditors are
unaware. and
the Trustees have taken all Steps that they ought to have taken to make themselves aware
of any relevantaudlt Informatlon and to establlsh that the audltors are aware of that
Inforniatlon.
The Trustses are responslble lor the malntsnance and Integrlty of the corporate and flnanclal
Inforniatlon Included on the charltable companvs webslte. Leglslatlon In the United Kingdom
governlng the preparation and dlssemlnatlon of financlal statements may differ from legislatlan In
other Jurisdictlons.
Exmptlon• from dlsclosures
No exernptlons from dlsdosure have been taken. Thls repart has been prepared In accordan
wlth the spedal provlslons relatlng to small companles wlthln Part 15 of the Companles Act 2006.
Ind•pendent Audltors
The audltors, FPM Accountants Ltd. have Indlcated thelr wllllngness to contlnue In offlce.
and a resolutlon conceming their re-appolntment wlll be proposed at the Annual General Meetlng.
By order of the Board
V Thompson
Company S•cr•tary

Report of the Independent Auditors
to the members of Carlng Breaks Limlted
(a company Ilmffited by guarantee)
Oplnlon
We have audlted the flnanclal statements of Carlng Breaks Ltd for the year ended 31 March
2023 whlch comprlses the Ststement of Flnanclal Artlvlties, the Balance Sheet, the cash flow
statement and the notes to the accounts, Includlng a summary of slgnlficant accountlng pollcles.
The financlal reportlng framework that has been applied In thelr preparatlon Is applicable law
and Unlted Klngdom Accounting Standards, Indudlng Flnanclal Reportlng Standard 102. The
Flnanclal Reporting Standard applicable In the UK and Republic of Ireland (United Klngdom
Generally Accepted Accountlng Prdctlce).
In our oplnlon the accounts:
give a true and fair vlew of the state of the charftable company's affalrs as at year ended 31
March 2023 and of its incoming resources and appllcatlon of resources, including its
Income and expendlture, for the year then ended.
have been properly prepared In accordan￿ with United Klngdom Generally A￿pted
Accountlng Pract1￿. and
- have been prepared In accordan￿ wlth the requlrefflents of the Companles Art 2006.
Bas18 for oplnlon
We conducted our audit In accordano wlth International Standards on Auditlng (UK) (ISAS (UK))
and appllcable law. Our responslbilltles under those standards are further described In the
Audltorfs responslbilities for the audlt of the accounts sectlon of our report. We are Independent
of the charfty In accordance with the ethlcal requlrements that are relevant to our audlt of the
accounts In the UK, Includlng the FRUS Ethical Standard, and we have fulfilled our other ethlcal
responsibilities in accordance wlth these requlrements. We belleve that the audlt eVIden￿ we
have obtalned Is suffldent and approprfate to provlde a basls for our oplnlon.
Concluslons r•latlng to going concern
In audlting the finandal statements, we have conduded that the trustees. use of the golng
con￿mbaS0$ of accounting In the preparatlon of the financlal statements Is appropiate.
Based on the work we have performed, we have not Identlfled any materlal uncertalntles
relating to events or condltlons that. indlvidually or collectively, may cast significant doubt on
the charlty's ablllty to continue as a golng concem for a perfod of at least twelve months from
when the finandal statements are authorlsed forlssue.
Our responsibilities and the responslbllltles of the trustees wlth respert to golng concern are
described In the relevant sections of this report.
Other Inforniatlon
The trustees are responsible for the other Information. The other Information comprises the
Information included in the annual report, other than the flnanclal statements and our audltors.
report thereon. Our oplnion on the financial statements does not cover the other infomiation
and we do not express any fom of assurantr conduslon thereon.

Report of the Independent Audltors
to the members of Caring Breaks Limited
(a company limited by guarantee)
In connectlon wlth our audit of the accounts, our respansl
lty Is to read the other informatlon
and, In dolng so, conslder whether the other Informatlon Is materlally Inconslstent wlth the
accounts or our knowledge obtalned in the audit or otherwlse appears to be materlally misstated.
If we Identlfy such materlal Inconslstencles or apparent materlal mlsstatements, we are requlred
to determine whether there Is a materlal mlsstatement In the accounts or a materSal mlsstatement
of the other informatlon. If, based on the work we have perfonmed, we conclude that there Is
materlal mlsstatement of this other inforniation, we are requlred to report that fart. We have
nothlng to report in thls regard.
Oplnlons Dn other matters preKrfbed by the Companles Act 2006
In our opinlon, based on the work undertaken In the course of our audlt:
the Informatlon glven In the Tnjstees Report for the flnandal year for whlch the accounts are
prepared Is conslstent wlth the accounts; and
- the Trustees Report has been prepared In accordance with applicable legal requlrements.
Matterg on whlch we are raqulred to report by exceptlon
In the Ilght of the knowledge and understandlng of the charlty and Its envlronment obtalned In
the course of the audlt, we have not Identlfied materlal mlsstaternents In the dlrectors, report
Induded wlthln the trustees, reporL
We have nothlng to report In respert of the followlng matters In relatlon to which the
Companles Art 2006 requlres us to raport to you If, In our oplnlon:
adequate accountlng records have nat been kept, or returns adequate for our audlt have not
been recelved from brnnches not vislted by us. or
the accounts are not In agreement with the accountlng records and returns; or
certaln dlsclosures of trustees, remuneratlon speclfied by law are not made. or
- we have not recelved all the Infom)atlon and explanatlons we requlre for our audlt.
R••ponslbllltle• of Trustees
As explained more fully In the Statement of Trustees Responsibllltles, the Trustees are
re5ponsSble for the preparatlon of the accounts and for belng sat15fied that they glve a true
and falr vlew, and for such Intemal control as the directors deterrnlne Is necessary to enable
the preparation of accounts that are free from material rni55tatement, due to fraud or error.
In preparing the accounts, the Trustees are ￿sponsIble for assessing the charlty's abllity to
contlnue as a going concern, dlscloslng, as appllcable, matters relatsd to golng concern and
using the going con￿rn basls of accountlng unless the Trustees elther intend to Ilquidate the
company or to ￿ase operatlons. or have no realistic altematlve but to do so.
AudIt0￿$ responslbllltles for the audit ol the flnandal statsments
Our objectlves are to obtsin reasonable assurance about whether the accounts as a whole
are free from materfal mlsststement, whether due to fraud or error, and to Issue an audltor's
report that Indudes our oplnlon. Reasonable assurance is a hlgh level of assurance, but is not
guarantee that an audit condurted in accordan￿ wlth ISAS (UK) will always detect a materlal

Report of th¢ Indep•Thdent Auditors (continued)
to the members of Carlng Breaks Llmlted
(a company Ilmlted by guarantee)
sstatement when It ex15ts. Mlsststernents ean arfse from
rdud or error an
are consi
ered
materlal If, indivldually or Tn the aggregate. they could reasonably be expected to influeDce the
ets)nomlc declslons of users taken on the basls of thése accounts.
Irregulariues, includlng fraud, are Instances of non-compllanca with laws and regu14D"ons. We deslgn
pro￿dureS In Iln2 wlth our r£gponslbllltle5. ouulned above. to detert materlal rnlsststements In
respect of Irregularfdes, IndudSng fraud. The extent to whlch our procedures are capable of detertlng
Irre9ularlties, Indudlng frdud, Is detalled below.
We obtslned an understsndlnp of the leg•1 and regulatory frnmework appllcabl¢ to the Company
through enqulry of managemen¢ sector research and the appllcatEoTr ol cumulatlve audlt knowledge.
We Identifled the followlng prlnclpal laws and regulatlons relevant to the company - Componlm •lrt
2006, Charft5es Art (Northem Ireland) 2008 and the Accountlng and Reportlng by Charftles:
Sthtement of Recommended Prxtlce appllcable to thorltles preparlng thelr accounts Sn accordance
wlth the Flnandol Reportlng Stondard appllcable In the UK and Republlc of Ireland (FRS 102)
(effedjve I january 2019).
We developed an undethndlng of the key fraud rf5k5 to the enljty (Includlng how fraud mlght ¢￿T),
the controls In place to help mltlgate those rfsks, and the accounts, balances and dlsclo$ures wlthln
the flnanc5al ststements whlch may be suswtlble to management blas. Our underst8ndln9 was
obtsined thrnugh revlew of the flnanoal gtstements lor $lgnifi¢ant accounting egtlm•tes, anjlysls of
Uffl￿ entrbe5, waIkthr￿9h of the key controls wles In place and enqulry of managemenL
Our procedures to re5p¢)nd to those rlsks Identlned Included, but were not Ilmlted to:
Enqulry of management, and the en￿ty,$ solldtors around actual and potentlal Illjgatton
Enoulry of management to Identlfy any Ir*ances of rK>n-compllance wlth laws and regulat5on5.
Revlewlng mlnutes of me•tlngs of those charged wlth governarKe.
Revlewlng flnandal statement dlxlosurEs and testtng to wpportlng do1￿M*ntItlon to •ss•
compllance wlth appllcable laws and regulauo
Audltlng the rtsk of mana9em¢nt ovwrlde tsf ¢ontrots. Indudin9 through testlng Joum•l entrles
and other adjustments for apprnprfat¢nes5, and evaluatlng the buslrt•M rdtlon•l• of
gnlflcant transattlons outslde the normal courye of buslness.
A further desulptlon of our re¥￿nsIbIlI￿•S for ￿ audlt ol the accounts Is located on the
Flnaniial Report6no Councll's web51te at: http://www.frLorg.uVaudltorsrtsponsSbllltles.
Th1$ des¢Tlptlon ft>mi$ pwt of our audltoes Trpo
Th15 report Is made solely to tho tharlty's trustees, as a Ix)dyi In accordan￿ wlth Chapter 3 of
Part 16 of the CoMpa￿eS Att 2006 and ￿gulationS made urKler that Art. Our JudJt wort has
been undertaken so that we ml9ht State to the charlty's trustee5 those fflatte￿ wh5ch we a
requlred to slate to them In an auditorg report and for no other purpose. To the fullest extent
permltted by law, we da not accept or assume re5ponslblllty to anyone other than the tharfty
and its trustees as a bodyi for our audlt worL for this report or for the opinions we have
JL 13rnnt {Senlor Slatutory Audltor)
for and on b•half of
FPM AccouKfAHTS LTD
1-3 Arthur Street
Belfast
Co. Antrfrn
10

Carin9 Breaks Limited
stst•mert of FlnaTrcial AL*ivlti•s
(ineorporatlng an Income and Exp•ndlture account)
for th• year •nded 31 Plarch 2023
20
Unrestricted Re•triL*td 2023
fund•
T¢ttal
2C12
20
Unrestrftted Restrtcted
funds
fvnds
2022
Tot*1
IrKDrn• and •ndowm•Trts frnrni
Chrftsbl• Actl¥tt(
223,505
223,505
Zl8,122
218.222
Pon•Uon• and l•BJd
63,408
43.941
107,429
38,357
131.186
169.543
214
Z14
311
311
Tot41 IncoN￿ •rtd endowrn•rt•
1.207
43,941
J34148
256,890
131.186
388.076
exp•ndlts*• on:
328.230
133220
461,450
302 943
42,421
318.2JO
13J,220
461,450
302.943
42,421
345,364
(Ixp•ndltur•) f•r th• Y•4r
41.OlJ
130 302
Iranrftr• bth¢•n fundj
t mov•mqrt In fi¢ndg
4L02J
130
￿10[￿•5 erought Forward
io
97,837
184.734
132,950
,072
142,022
ITu4d ￿1•￿￿• &vrf•d Porw•Yd
io
432
Jl derl¥u frnm contlnulng •LtMtJu. th•wryfcn no olatwnmt of r•cognlxd ar Io¥sE¥ h glven.
Yh• not•• on P•AU 15 tr• a2 forni •n Ihtw•l p•rt•f Iln•n¢T•l •l¥t•m•nf
11

Carlng Breaks Llmited
Balance Sheet
as at 31 March 2023
Notes
2023
2022
Flxed assets
Tanglble Assets
2,465
Current assets
Debtors
Cash at bank & in hand
4,763
88,039
2,80
5,777
213,256
21
,03
Credltors: amounts falllng due wlthSn one year
38,370
36,764
Net Current Assets
54,432
182,269
Total assets legs current Ilabllltl•s
54.43Z
184,734
Net amets
54,432
184,734
Fund*
Unr•strlct4d:
45,874
86,897
Restrlcted
8,558
97,837
54,432
184,734
The company Is entltled to the exemptlon frorn the audlt requlrement contalned In sectlon
477 of the Companles Act 2006, for the year ended 31 March 2023, although an audlt has
been carrled out under sectlon 65 of the Charltles Att (Northem Ireland) 2008. No member
of the company has deposlted a noUceJ pursuant to sertion 476, requlrfng an audit of these
flnandal Statements under the requlrements of the Cornpanles Act 2006.
The trustees acknowledge thelr responslblities for ensurfng that the charlty keeps accourtlng
records whlch comply wlth sectlon 386 of the Act and for preparlng flnandal statements
whlch glve a true and falr vlew of the state of affalrs of the company as at the end of the
flnanclal year and of its Incoming resources and appllcatlon of resources, Includlng Its Income
and expenditure, for the ftnanclal year In a¢Ordan￿ wlth the requirements of sectlons 394
and 395 and whlch otherwlse comply wlth the requlrements of the Companles Act 2006
relatlng to flnanclal strdternents, so far as applicable to the company.
These finandal statements have been prepared In attordance with the special provlslons of
Part 15 of the Companles Act 2006 relating to small companies.
12

Caring Breaks Limited
Balance Sheet
as at 31 March 2023
he5e financlal statements have been prepared In accordance with the special provislons of
Part 15 of the Companies Act 2006 relating to small companles.
Ihe flnandal ststeme
ts were approved by the Board and sloned on Its behalf:
q.11-z
onaghy
ector
Date
Company Regl3tratlon Numbar N1037804
Tha Not•• In pages 15 to 22 forni •n Integrnl part of th•s• flnandal st•tem•nts
13

Carlnq Breaks Limited
statement of Cash Flows
as at 31 March 2023
Motes
2023
2022
Cash flows from operatlng actmtles:
Net osh provided by l (used in) operatln9 aLtivitles
li
50,
Cash flows from Investlng acuvltles.,
Purchase of property* pl#nt Ind equlpment
Net c••h prOvId￿ by (u•ad In) Inv••tlng actlvltl
Cash Ilows Irom lIna￿Ing artlvltles..
14•t cash PTovldqd by (u•ed In) flnanclng •ctlvltl••
Change In cash and ca¥h qqulv•l•nts
In th• reportlng p•rlod
(125,217)
50,296
C••h and a•h •qulval•nts at th• b•qlnning of
th• r•portlng p•rlod
213,256
162,960
C••h and ca8h •qutval•nts at th• •nd oeth•
réportlng perlod
14

Caring Breaks Limlted
Notes to the financlal Statements
for the year ended 31 March 2023
I. ACCOUNTING POLICIES
The prinapal accounting policles adopted, judgements and key sources of estimation uncertalnty
In the preparatlon of the financlal statements are as follow5:
a) Basis of preparatlon
The finandal statements have been prepared in accordance with Accounting and Reportlng by
Charltles: Statement of Recommended Prattl￿ appllcable to charltles preparlng their accounts
in accordan￿ wlth the Flnanclal Reporting StarKlard appllcable In the UK and Republlc of Ireland
(FRS 102) (effective l January 20191- Icharltles SORP (FRS 102), the Flnancial Reportino
Standard appllcable In the UK and Republlc of Ireland (FRS 102) and the Companles Act 2006.
Carlng Breaks Ltd meets the deflnitlon of a public beneflt entlty under FRS 102. Assets and
Ilabilltles are Inltiallv recoanlsed at hlstorlcal cost or transactlon value unless otherwise stated
In the relevant accountlng pollcy note(s).
bl Preparation of the accounts on a ooino concern basls
The trustees are of the vlew that there are no material un￿rtaintleS about the charltles ablllty
to contlnue as a ooing concern.
c) Fund Accountlng
Unrestrfrted funds are funds whlch are avallable for use at the dlscretlon of the Trustees In
furtherance of the general objectlves of the Chartty and whlch have not been deslgnated for
other purposes.
Restrlcted funds are funds whlch are to be used In accordance with Specific restrlctlons Imposed
by donors or which have been raised by the Charfty frjr partlcular purposes. The cost of raising
and admlnlsterlng such funds are charged agalnst the speclflc fund. The aim and use of restrlcted
fijnds Is set out In the notes to the flnanclal statements. Restrfcted fvnds may only be transftrred
to generdl or deslgnated funds once the crfterfa for restrfctlon have been discharged or no longer
apply.
d) Income
Income Is recognlsed when the chartty has entitlement to the rent. fijnds. any perforrnan
condltlons attached to the Item(s} of incorne have been met. it Ss probable that the Income wlll
be recelved and the amount can be measured rellably. Income from govemment and other grants,
whether'capital. grants or'revenue, grants, Is recognlsed when the charlty has entltlement to
the fvnds, any perfomiance condltlons attached to the grants have been met. It Is probable that
the Income wlll be recelved and the amount can be measured rellably and Is not deferred. Income
is deferred only when the tharlty has to fulfll conditions before becoming entitled to it or where
the donor/fvnder has spedfied that the income Is to be expended In a future perfod.
e) Donatsd services and facilities
In accordance wlth the Charlties SORP (FRS 102). the general volunteer tlme of supporters is not
recognlsed.
Q Expenditure and irrecoverable VAT
Expendlture Is recognised once there is a legal or constructlve obllgatlon to make a payment to
a third party, It Is probable that settlement wlll be required and the amount of the obligation can
be measured reliably. Expenditure Is classified under the followlng actlvity headings:
Expendlture on charitable activities comprlses those costs Incurred by the charity in the dellvery
of its artivities and serv0￿ for Its beneficlaries. It includes both costs that can be allocated
dlrectly to such artivltles and those costs of an indirect nature necessary to support them.
15

Caring Breaks Limlted
Notes to the Financial Statements
for the year ended 31 March 2023
I. ACCOUNTING POLICIES ctd...
f) Expenditure and Irrecoverable VAT ctd...
Ail costs are allocated between the expendlture categorfes of the Statement of Finandal
Attlvltles on a basls deslgned to reflect the use of the resource. Costs relatlng to a partlcular
attivlty are allocated dlrettly, others are apportloned on an approprlate basls.
Irrecoverdble VAT Is charged as a cost against the actlvlty for whlch the expenditure was
Incurred.
g) Allocatlon of support costs
Support costs are those functrons that asslst the work of the charlty but do not directly
undertake charttable artlvitles. Support costs Indude back offlce costs, finance, personnel,
payroll and govemance costs which support the pro9rammes and actlvlties.
h) Tanglble flxed assets and depreclatlon
Tangible fixed a55ets are stated at C05t less depreclatlon.
Depredatlon Is provlded at rates calculated to wrfte off the cost or valuatlon of flxed assets,
less their estlmated resldual value, over thelr expected useful Ilves on the followlng basls:
Flxtures and fittlngs
20% stralght-llne
offi￿ Equlpment
33% stralght-llne
The carrylng values of tanglble fixed assets are revlewed for Impalrment when events or
clrcumstances Indlcate the carrylng value may not be recoverable. Where the recoverable
amount Is found to be below Its net book value, the asset is wrltten down to the recoverable
flgure and the loss on Impairement Is recognlsed In the Statement of Flnanclal Activitles (SOFA).
l) Debtors
Trdde and other debtors are recognlsed at the settlement amount due after any trade dlscount
offered. Prepayments are valued at the amount prepald after taklng account of any trade
dlscounts due.
J) Cash at bank and In hand
Cash at bank and cash In hand Includes cash and short term current accounts.
k} Credltors and provlslons
Creditors and provlslons are recognlsed where the charfty has a present obllgatlon resultlng
from a past event that wlll probably result In the transfer of fiJnds to a thlrd party and the
amount due to settle the obllgation can be measured or estimated rellably. Creditors and
provisions are normally recognlsed at thelr settlemert amount after allowing for any trade
dlscounts due.
l) Financtal instruments
The trust only has finandal assets and finanaal Ilabllltles of a kind that quallfy as baslc financlal
Instruments. Basic finanaal instruments are inltially recognlsed at transaction value and
subsequently measured ot their settlement value with the exceptlon of bank loans which are
subsequently rneasured at the carrylng value plus accrued Interest les5 repayments. The
financing charye to expendlture Is at a constant rdte calculated uslng the effettlve Interest
method.
16

Caring Breakg Umlted
Not•s to tha Flnanclal Statsmonts
for the year ended 31 March 2023
I. ACCOUNTING POLICIES ctd...
rn) Taxatlon
The company15 a registered charity and the tharitable tax exemptlons a￿ therefore belng
claimed to the extent that income and/or gains are applicable and applied to chadtable
purposes only. These exemptlon5 will remain in place as long as incorne and expendlture Is
applled to charltable purposes only.
n) Crltlcal accountlng estlmates and Judgements
In the appllcatton of the charity's accounting pollcle5, the trustees are requlred to make
Judgements, estlmate5 and assumptlons about the carying amount of assets and liablllt5es that
are not readlly apparent from other sources. The estlmates and assoclated assumptions are
based on historical experlence and other factors that are considered to be relevant. Actual
results may dlffer from these estimates.
The estimates and underlylng assumptlons are revlewed on an ongolng basls. Revlsions to
accounting estlmates are recognlsed In the perlod In which the estlmate Is revlsed where the
revision affects only that perlod, or In the perlod of the revlslon and future perlods where the
revlslon affects both current and fvture perlods.
2. RESULTS FOR THE YEAR
The result for the year has been arrlved at after charglng the followlng:"
2023
2022
Depreclatlon
Auditors remuneratlon
2,465
2,464
3,420
3. EMPLOYEE INFORMATION
2023
2022
Wages and Salarfes
Employerfs NIC
Penslon
265,998
16,074
3,617
243.982
12,830
3.070
2023
Number
2022
Number
Average monthly number of persons ernployed
durlng the year exdudlng trustee5 was:
Respite workers
Management and admlnlstratlon
34
37
37
There were no high paid staff wlth no employee recelvlng over £60,000.
The charfty trustees were not paid or received any other benefits from employment wlth the
tharity. neither were they reimbursed expenses during the year (2022: £nil).
The remuneratlon paid or payable to key management staff ftjr employee services was
£59,656 (2022: £57,731)
17

Carlng Breaks Limited
Notes to th• Flnan¢lal Stat•ments
for the year ended 31 March 2023
4. FIXED ASSETS
Flxtures
Computer
& Flttings Equipment
TOTAL
COST
At l April 2022
Additlons
Dlsposals
At 31 March 2023
1,811
33,311
35,122
1,811
33.311
35,122
DEPRECIATION
At l Aprll 2022
Dlsposals
Charge for the year
At 31 March 2023
1,811
30,846
32,657
2,465
33,311
2,465
35,122
1,811
NET BOOK VALUE
At 31 March 2023
At 31 March 2022
. DEBTORS: AMOUNTS PALLING DUE wrrHIN
ONE YEAR
2023
2022
other debtor5
Prepayments and accrued Income
2,740
2,023
3.920
1,857
6. CREDrroRS: AMOUNTS FALLING DUE wrrHIN
ONE YEAR
2023
2022
other Credltors
Accrued Expenses and deferred Income
Taxatlon & Soclal Security
1,561
31,725
2,714
29,277
18

Carlng Breaks Llmlted
Notes to the Financlal Statements
for the y•ar •nd•d 31 March 2023
7. INCOME
2023
Unrn&trfrt•d Restrlctad Totsl Un￿￿tted Restrlcted
2022
Total
Incvm• and EndOWn￿nts from:
Ch•rlt•bh Athltlas
8Hscf Grants
sEH5￿ Grants
194.380
29,125
194,380
29,125
190,222
28,000
190,222
28.000
223,505
223,505
218,222
218.222
Donatlons and legad
Donattons and glfts from
Indlvldual and other awardlng
bodles
Furlouah Grants
Carers Support Fund
Chorltles Ald Foundatlon
63,488
20,785
84,273
38,357
30,456
68.813
3.162
3.162
33,100
33,100
64,468 64,468
23,156
23,156
63.488
43,941 107,429
38,357
131.186 169.543
Inv••tm•nt In¢om•
Bank lrtere5t redevablo
214
214
311
311
214
214
311
311
Totsl Znf*mlng r••¢K•Ycq•
287,207
43,941 331.148
256,890
131,186 388,076
19

Caring Brnakg Umit•d
Notes to the Nnandal Statements
for the yqar •nded 31 March 2023
COST OP cHA￿TABLE ACTIVITIES
2013
Totsl
2022
Totsl
Unre5tr1cted
R8strfct•d
staff costs
ArtIWe5 and trbvei
Staff recruttment and tralnlng
104.779
53,822
59
52.448
42.031
4.500
157.227
95,853
4,555
96,836
16,093
1,943
25,072
4,516
1.254
121.908
20.609
3,197
Support co#ts
Stsff costs
Insurnn¢e
FI￿nn￿g costs
Fund rnI￿ng costs
Depredath)n
121.717
5,904
9.856
1,066
2.465
19,562
5,400
12,773
134,490
5,904
17.636
1,066
2.465
33,250
5.400
136.780
5,435
8.949
3,311
392
24.93
4,800
1,194
137,974
5.435
8,949
3.311
7,780
2,072
8,313
13.688
33,251
4,800
Governance co#J
3,600
3,466
3,466
Tot•1 41r•tt •nd #uppgrt •J
328,
3.22
•. AIIALYMS OP NEf BETWEIH WNDS
T•nqlbl• •s8•ts
curr•rt
45.874
,558
S4.432
45
y,432
IIL AIIALYSXS OP MT MOVE14ENT IN FUN
At I 202Z
86,897
97,837
184.734
Surpluy / (Defidt) In the year
(41,023)
189,279) (130,302)
At 31 M•rth 2023
45.874

Caring Breaks Limited
Notes to the ff nanclal Ststefflents
for the year ended 31 march 2023
Aejtrictod Prngramm¢ Funds:
Balance at
Incomlng
0110412022 Resources
Resourcqs
Exp¢nded
Balanc• at
3110312023
Transfers
Hardmead Trust
BDO - One off pay
LFt Grant
Edgar Lawley
Souter Trust
Edward Gostllng
UGV
Career Support Fund
Charltles Ald Foundatyon
LFf Grnnt
The Hospltal Saturday Fund
5,000
(5,000)
(6,285)
6,285
1,500
4,834
4,834
(1,500)
(4,834)
(2,991)
1,843
4,500
2.215
4,500
29,194
50,475
{26,979)
(73,631)
(10,000)
{2,000)
23,156
10,000
2,000
97,837
43,941
133 220
8,558
Unr•rtrlctad ITunds:
Genérnl fijnd
86,897
287,207
(328,230)
45.874
86,897
287.207
328 230
45,874
Total fvnds
184.734
331.148
(461 450
54.432
11. R•¢onclllatloTh of n•t Incorn•/(•xp•ndlts•r•) to n•t a•h flow from op•r•tlng •¢tlvttl
2023
2022
Net Incom•/(•xp•ndltvrn) for th• r•portlng p•rtad CM per
the stJt•rnent ot flnanclal actlvltl¢A)
(130.302)
4&712
Adjustments fov.
Depreclatton charyes
{Increase)/decrea5e In debtors
IncreaW(decrease} In tredlts)r¥
Pl•t cash prnwided by (us•d Inj op•r•tslnq •£tlvlr
2,465
1,014
1.606
125.217)
2,464
1.461
3,6S9
50,296
21

Carlng Breaks Limited
Notes to the Flnanaal SLitements
for the year ended 31 March 2023
12. Flnandal Instruments
2023
2022
Hnandal assets that are dent Instruments measured at amortlsed c05t:
other debtors
2,740
3,920
2,740
3.920
Hnanclal Ilabllltles measured at amortlsed cost:
Attruals
12.107 10,271
12,107 10.271
13. RELATED PARTIES
The charltles penslon provlder. W0￿erS Penslon Ltd Is deemed a related party through common
dlreLtsrshlp. These costs amounted to £3,617 (2022: £3,070).
There were no other related party transactlons to dlsd05e.
14 Ultlm•t• Controlllng party
The ultlmate controlling party of the charftyls the Trustees.
IS. U•blllty to memb•r•
The charty Is a company Ilmlted by guardntee governed bv a Memorandum and Artldes of
Asso¢lation. The Ilablllty of eath member Is Ilmlted to an amount not exceedlng £1.