Registration number N1037804
CARING BREAKS LIMITED
Company limited by guarantee
Annual, report and financial statements
for the year ended 31 March 2025

CARING BREAKS LIlVItTED
Directors, Rep)rt
for the year ended 31 Mareh 2025
The Directors present their report with the audited financial statements for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts
and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and
"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 published in October 2019"
Reference and Administrative Information
Charity Name:
Caring Breaks Limited
Charity Registration number:
NIC103342
Company Registration number: Nl 37804
Registered Office: 5 School Road. Newtownbred4 Belfast, Northern Ireland, B T8 6BT
Busin¢ss Address: 5 School Road, Newtownbredffj Belfast, Northern Ireland. BT8 6BT
Directors
S O'Brien (Chairperson)
J tAynaghy (Treasur¢r)
M D¢vlin
P Crossin
L Quinn
B Monga
M Mitchell
Secretary
Vivienne Thompson
Chief executive
D Finnerty
Auditors
Mccreery Turkington Stockman LTD, l Lanyon Quay, Belf&8t, BT13LG
Bankers
Bank of Ireland, 364 Lisburn Road , Belfast, B T9 6GL
Danske Bank, Finaghy, Lisburn Road, Belfast, BT I O OBD
Page I

CARING BREAKS LIMITED
Directors, Report
for the year ended 31 March 2025
Structure, Governance and Management
Caring Breaks Limited which was incorporated on 26 January 20(X) (company registration number N137804)
is a charitable company limited by guarantee, (registered with the Charity Commission for Northern Ireland
NIC103342) and is governed by a Memorandum and Articles of Association. Kt is managed by the Board of
Trustees. The trustees, who served during the period, and up to the date of signing are listed on page 3.
During the year under review the Trustees met quarterly. The chairperson of the board is Stephen O'Brien.
One third of the Trustees retire each year and can make themselves available for re-election. New members of
the board are selected by a panel comprising of existing Trustees. The Finance Committee and the
Fund-raising Committee are made up of Trustees and other individuaEs. Both committees OFerate under
specific temis of r¢ference which delegate c¢rtain functions from the board. Each committee has its decisions
ratified by the full board. The Trustees have also established a Carer Committee for this specific area of the
Charity's operations.
Obje£tiV¢s and Activities
The primary objective of the charity, as stated in its governing document, is to provide short respite breaks for
the family carers of adults with learning disabilities. Trained and paid staff support and supervise
activity-based recreational opportunities for adults with learning disabilities.
Mission
To provide regular respite breaks for family car¢rs and at the same time, provide sockal and r¢creationa
activitkes for their relative with a learning disability.
Values
W¢ are people-centred.
We coElaLN)rate.
We are open and honest.
We work in partnership.
We provide a high-quality service.
Strategic Objectives for Caring Breaks 2025-2026
Develop a recruitment and retention plan.
Develop a fundraising plan.
Step up engagement with Trusts and rebuild relationships.
Grow powerful, strategic alliances.
D¢velop expansion and communicatton strategies.
Expansion of our core servÉc¢.
Page 2

CARING BREAKS LIM￿ED
Directors, Rep)rt
for the year ended 31 March 2025
Public Benefit Statement
The public benefit requtrement is defined in the Charittes Act (Northern Ireland) 2008 and states that
purposes m￿St be for the public b¢nefEt to be ¢harÈtable. The trust¢¢s confirm that they have complied with the
duty to have regard to the guidance issued by the Charity Commission for Northern Ireland under section 4(b)
of the Charities Act (the public benefit requirement statutory guidance). The trustees are confident that the
activities have helped to achiev¢ the Charity's purposes and provide a benefit to the beneficiaries.
Achievements and Performance
Over the past year, Caring Breaks provided respite sessions on a weekly basis for 160 family carers combined
with social and recreational activities for 105 adults with a learning disability. In addition, between ApiiE 2024
and March 2025, we provided 16 weekend breaks. giving an extended period of respite to 139 family carers
and attended by 98 adults with a learning disability. During this p¢riod, we also provided l O-day trips to
further bolster support for family carers and enhance social inclusion for adults with a learning disability.
These weekend breaks and additional respite support were made possible with funding s¢cur¢d from the
Carers Support Fund along with smaller grants from gTant-making charitabl¢ trusts.
Caring Breaks is fortunate to have a cotnmitted, professional team of staff dedicated to ensuring the best
possible service is provided for family carers and adults with a learning disability. Over the past year, the
tearn helped to facilitate a variety of educational and fun activities which enabled our clients with a learning
disability, to develop new interests and build friendshlps in a safe and welcoming environment. Staff
members also participated in a range of training courses to enhance and further develop the skills required to
provide support for adults with a learning disability.
The statement of financial activities for the year is set out on page 10 of the financial statements. A summary
of the financial results and the work of the charity is set out below.
Financial Review
The charity's income increased to £480.526 when compared to £396,126 in 2024. During the year the charity
h&8 a surplus of income over expenditure £57,565 (2024= deficit £10.636). The total funds of thc charity - 31
March 2025 were £101,361 (2024: £43,795). Of these total funds. £31,169 (2024: £5,600) made up of a
series of small grants, are held for restricted purposes and are not available for general purposes of the charity.
Funding received includes recU￿ent funding received from the B¢lfLst Healih & Social Car¢ Trust and from
the South-Fastern Health & Social Car¢ Trust totalling £247.462 to provide respite breaks for carers and
social and recreational activities for adults with a learning disability- The remaining payment £37.198 of the
grant award¢d in 2023 from the Carers Support Fund was also received during the year. This funding was
used to provide a series of weekend breaks and carer events. Grants towards running costs were secured
the Garfield Weston Foundation £20.000 arKI LFT Foundation £7,500. Donations from individuals and
through fundraising activities increased from £19,349 to £28,404 when compared to 2024.
Page 3

CARING BREAKS LIMtTED
Directors, Rew)rt
for the year ended 31 March 2025
Reserves Policy
The total funds of the charity as at 31 March 2025 were £101,361 (2024: £43,796). Of these total funds,
£36,769 £ (2024: £5,600) are held for restricted purposes and are not available for general purposes of the
charity. The charity's policy is to retain a level of free reserves which matches the needs of the Charity both at
the current time and in the foreseeable future. Free reserves are those unrestricted reserves. excluding fixed
assets. The charity aims to retain sufficient reserves ¢quivalent to approximately six months, annual
expenditure. Free reserves at 31 March 2025 were £&4.952 (2024: £38,196 (general funds minus fixed assets
and designated funds), equivalent to roughly three month's forward expenditure based on 2024125
expenditure.
Progtess on fundraising is reviewed by the fInance sulFgroup and Board of Trustees on a quarterly basis.
Service payTn¢nts received from service users who access the service via Direct Payments or Self-Directed
Support incre&8ed throughout the year and amounted to £63,140 (2024: £59,714). In June 2023 Caring
Breaks was awarded a further grant £74,397 from the Carers Support Fund. This grant funded weekend
breaks, day trips and well-being events for carers between April 2024 and March 2025.
Plans for future developments
The board has taken steps and will continue to take steps to improve financial performance in 2025 and
beyond, to ensure that the charity can continue to provide its unique services for the family carers of adults
with a learning disability.
The organisation's strategy is to grow and d¢v¢lop the service to reach more people and expand th¢ service
into other health tnst ar¢as whilst maintaining the service for exÈsting clients in BelfasL Bangor and Lisburn.
Plans beyond 2025 include extending service to more families wishing to purchase respite breaks via
Direct Payments/Self-Directed Support.
Going concern
Engagement witb an external fundraiser has been renewed to assist in seeking funds from grant making trusts
and corporate sponsors. Applications to grant-making trusts are ongoing and will continue throughout the
year. A review of the rates paid under the contracts Caring Breaks holds with the Belfast Health & Social Care
Trust and South-Eastern Health & Social Car¢ Trusts are ongoing and we ar¢ hopeful that the value of these
contracts will increase following negotiations.
To support the going concern basis of preparation. the trustees have prepared cash flow forecasts, which
include the use of reasonable downside scenarios for sensitivity analysis. These cash flow forecasts show that
the charity has sufficient resources to meet obligations as they fall due and as such the charity has the abilsty
to continue as a going concern for th¢ 12 months from date of signing.
Page 4

CAIUNG BREAKS LIMITED
Direetors, Re￿rt
for the year ended 31 March 2025
Funds held as custodian trustees on behalf of others
The charity holds no fun(l8 as custodian trustees on behalf of others.
Risk management
The Trustees have assessed the major risks to which the charity is exposed, in particular those Telafrd to the
operations and finances of the charity. The Trustees are satisfied that systems are in place to mitigate any
exposure to major risks.
Trustees, indemnities
As permitted by the Articles of Association, the Trustees have the benefit of an indemnity which is a
qualifyirkg third party indemnity provision as deflned by Section 234 of the Companies Act 2006. The
indemnity was in forc¢ throughout the last financial year and is currently in force.
Page S

CARING BREAKS LllkUTED
Directors, RetK)rt
for the year ended 31 March 2025
Statement of Directors, Responsibilities
The directors are responsible for preparingthe Directors Report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
Company law requires the directors to prepare financia] statements for each financial year. which give a true
and fair view of the state of affairs of the company and of th¢ in¢oming resources and application of
resources, includkng the income and expenditure, of the charitable company for the year. In preparing those
financial statements the directors are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP.
make judwents and estimates that are reasonable and prudent-
stat¢ whether applicable UK Accounting Standards have been followed, subject to any material dyrtures
disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
company will continue in operdtion.
The directors are restxinsible for keeping proFr accounting records which disclose with re&sonable accuracy
at any time the financial position of the company 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 the company
and hence for taking reasonable steps for th¢ prevention and detection of fraud and other irr¢gularities.
Auditors
In accordance with the company's articles, a resolutKon proposing that Mccreery Turkington Stockman Ltd be
reapwinted as auditor of the company will be put at a General Meeting.
Each of the trustees h&8 confirtn¢d that there is no inforniation of which they arc awar¢ which is relevant to
the audit, but of which the auditor ts unaware. They have further confirnied that they have taken appropriate
steps to identify such relevant infonnatkon and to establish that the auditor is aware of such inforniation.
This r¢port was approved by the Board on 24 Septemb¢r 25.
J Donaghy
Director
Page 6

CARING BREAKS LIMITED
Independent auditors, rep)rt to the members of
CARING BREAKS UMITED
Opinion
We have audited the financial statements of CARING BREAKS LIMITED for the year ended 31 March 2025
which comprtse the Statement of Financial Activkties , the Balance Sheet, the Cash Flow Statement and notes
to the financial statements, including significant accounting wlicies.The financial reporting framework that
h&$ b￿n applied in their preparation is applicable law and United Kingdom A￿OUntIng Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland (United Kingdom Generally Accepted Accounting Practic¢).
In our opinion, the financial statements:
- give a tNe and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its
incomtng resources and application of r¢sourc¢s, for the Y¢ar then ¢nd¢d.
- have been properly pr¢par¢d in accordance with United Kingdom Generally Accepted Accounting Practice.
and
- have been prepared in accordanc¢ with the requirem¢nts of the Companies Act 2006.
Basis for opinioll
We conducted our audit in a￿OrdanCe with Int¢rnational Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibil ities under those standards are further described in the Auditorfs responsibilities
for the audlt of the financial stat¢Rnents sectton of our report. We are iThlep¢nd¢nt of th¢ charity in accordanc¢
with the ethical requirements that are r¢l¢vant to our audit of the financial statements in the UK. including the
FRC'S Ethical Standard, and w¢ 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
n auditing the financial statements, we have concluded that the tr￿tees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work w¢ hav¢ performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cagt significant doubt on the charitable company's ability to
continue as a going concern for a period of at le&st twelve months from when the financial statements are
authorised for issue.
However, as we cannot predict all future events or conditions and &8 subsequent events may result in outcomes
that are inconsistent with judgements that were reasonable at the time they were made, the absence of reference
to a material uncertainty in this auditor's report is not a guarantee that the Company will continue in operation.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The other information comprises the information included in the annual report, other than the accounts and our
auditors report thereon. The trustees are responsible for the other information. Our opinion on the accounts
does not cover the other infonnation and we do not express any fom] of assurance conclusion thereon.
In coi)nection with our audit of the accounts. our responsibility is to read the other information and. in doing
so, consider whether the other infonnation is materially incotL8iStent with the accounts or our knowledge
obtatned in the audit or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent materia] misstatements. we are required to determine whether there is a material
misstatement in the accoLints or a material misstatement of the other information. If, based on the work we
have perfomled, 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.
Page 7

CAIUNG BREAKS LIMtTED
Independent audffttors, report to the members of CARING BREAKS LIMITED continued
Opinions on other matters prescribed by the Companies Aet 2006
In our opinion, based on the work undertaken in the course of our audit:
the inforniation given in the trustees, Report, which includes the directors, report prepared for the purposes of
CoMp￿Y law, for the financial year for which the financial statements are prepared is consistent with the
financial statements" and
the directors, report included within the trustees, rewrt has been prepared in accordance with applicable legal
requirements.
Matters on which we are required to report by exeeption
In the light of the knowledge andunderstanding of the charitable company and its environment obtsined in the
Course of the audiL we hav¢ not identified material mtsstatements in th¢ directors, rep)rt included within the
trustees, report.
We have nothing to report in respect of the following matters in relation to which the
Companies Act 2006 requires us to report to you if, in our opinion:
- adequatc accounting records have not been kept. or returns adequate for our
audit hav¢ not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and
returns; or
- certaÈn disclosures of trusteesji reMu￿ratiOn specified by law are not made. and
- we have not received all the infonnation and explanations we require for our
audit.
Responsibilities of trustees
As explained more fully in the Statement of trustees, Responsibilities, the trustees, who are also the Directors
of the charity for the purpose of company law, are responsible for the preparation of the accounts and for being
satisfied that they give a true and tair view. and for such internal control as the committee determine is
nec¢ssary io enable the preparatkon of accounts that are free from material misstatement, whether due to fraud
or error.
In preparing the accounts, the trtLStees are responsible for assessing the charity'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 th¢ tn￿teeS either inlend to liquidate the charity or to cease operations, or have no realistic
alternative but to do so.
Auditor's respoDsibilities for the audit of the financial statements
Our objectiv¢s are to obtain reasonable &8surance about whether the financial statements as a whole are free
from material misstatemenL whether due to fraud or error, and to issue an auditols 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 thes¢ financial statemenls.
Page 8

CARING BREAKS LIMITED
Extent to which the audit was eapable of detecting irregularities, including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We deslgn
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,
includtng fraud is detailed below:
We identified the areas of laws and regulations that could re&8onably be expected to have a material effect on
the financial slatements and risks of material misstatement due to fraud, using our understanding of the entity's
industry, regulatory environment and other external factors and inquiry with the Trustees. In addition, our risk
assessment procedures included: inquiritkg with the Trustees as to the charities policies and procedures
regarding compliance with laws and regulations and prevention and detection of fraud. inquiring whether the
Trustees hav¢ knowledge of any a¢tuai or suspe¢ted non-compliance with laws or regulations or
aEleged fraud. inspecting the charÉties regulatory and legal correspondence. and reading Board minutes.
We discussed identified laws and regulations, fraud risk factors and the need to remain alert among the audit
team.
The charity is subject to laws and regulations that directly affect the financial statements charity and financial
reporting legislation. We assessed the extent of compliance with these laws and regulations as part of our
procedures on the related financial statement items, including assesstng the financial stat¢ment disclosures and
agreeing them to supporting documentation when necessary.
The charity is subject to many other laws and regulations where the consequences of non-compliance could
have a material effect on amounts or disclosures in the financial statements. for instance through the
imwsition of fines or litigation. We identified the following areas as those most likely to have such an effect:
health and safety, anti-bribery, einployment law, environmental law.
Auditing standards limit the required audit procedures to identify non-compliance with these non-direct laws
and regulations to inquiry of the Trustees and insF¢Ction of regulatory and legal correspondence. if any. These
limited procedures did not identify actual or suspected non- compliance.
We aS￿Ssed events or conditions that could indicate an incentive or pressure to commit fraud or pmvide an
opportunity to commit fraud. As required by auditing standards. we performed procedures to address the risk
of management override of controls. On this audit we do not believe there is a fraud risk related to revenue
recognition. We did not identify any additional fraud risks.
In response to risk of fraud, we also perlomi¢d proc¢dur¢s including.- identifying journal entrtes to test based
on risk criteria and comparing the identified entries to supporting documentation. evaluating the business
purpose of significant unusual transactions. assessing significant accounting estimates for bias; and assessing
the disclosures in the financial ststements.
Owing to the inherent limitattons of an audit, there is an unavoidable risk that we may not have detected some
material misstatements in the financial slatements, even though we have properly planned and perfornied our
audit in accordance with auditing stsndards. For example, the further removed non- compliance with laws and
regulations (irregularities) is from the events and transactions refl¢¢ted in the fi nancial statem¢nts, the less
likely the inherently limiled procedures required by auditing standards would identify IÉ.
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CARING BREAKS LIMITED
In addition, as with any audit, there remains a higher risk of non-detectlon of itTegularities, as these may
involve collusion, forgery, intentional omissions, misrepresentations, orthe override of internal controls. We
are not responsible for preventing non-compliance and cannot be expected to detect non- compliance with all
laws and regulations.
A further description of our responslbilities for the audit of the accounts is located on the Financial Reporting
Council's website at. http:l/www.frc.org.uklauditors responsibilities. This description fom]s part of our
auditor's report.
The purpose of our audit work and to whom we owe our responsibilities
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 w¢ are required to state to tem in an auditors, report and for no
other purpos¢. 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 fornied.
Richard Meclay FCA (Senior Statutory Auditor)
For and on behalf of Mccreery Turkington Stockman LTD
Chartered Accountants
Registered Auditors
l Lanyon Quay
Belfast
BTI 3LG
24 October 2025
Page 10

CARING BREAKS LIMrrED
Statement of Financial Activities (Induding Summary Ineome and Expenditure Account)
for the year ended 31 March 2025
Unrestricted Restrieted
Funds
Funds
Total
Total
2025
2025
2025
2024
Income from:
Charitable activities
Donations
Investment Income
Notes
247,461
91,544
1.303
247,461
140,218 231,762
1,303
229,038
165,905
1,182
Total incoming resources
340,308
140,218 480,526
396.125
Expenditure on:
Charitable activities
(313.911) {109,049)(422.960)
(406.761)
Total expenditure
(313.911) (109,(H9)(422,960)
(406,761)
Net ineome before transfers
26,397
31,169 57,566
(10,636)
Net incoming resources
26,397
31,169 57,566
(10,636)
Fund balances brought forward
38,196
5,600 43,796
54.432
Fund balanees carried foThard
64,593
36,769 101,362
43,796
All of the above results ar¢ derived from Continuing gains and losses recognised in
the year are included above.
The noles on pages 13 to 21 forni an integral part of these financial statements.
Page 11

CAIUNG BREAKS LIMITED
Balance sheet
#s at 31 March 2025
2025
2024
Notes
Current a￿ets
Debtors
Cash at bank and in hand
5,613
137,322
8,793
l18,556
142,935
127,349
Creditors: aD]ounts falling
due within one year
Net current assets
(41,573)
(83,553)
101.362
43,796
Net assets
101,362
43,796
Funds
Unrestricted funds
Restricted funds
io
io
64,593
36,769
38,196
5.600
Total funds
101,362
43,796
The financial statements were approved by the Directors on 24 Octob¢r 2025 and signed and approved for
issue on its behalf by
JDonaghy
Director
The notes on pages 13 to 21 fom an integral part of these financial statements.
Page 12

CARING BREAKS LIMITED
Notes to the financial statements
for the year ended 31 March 2025
Aeeounting policies
Company information
Caring Breaks Limited is a Company limited by guarantee, registered in Northern Ireland. The address
of the registered office is 6c Wildflower, Apollo Road, Belfast, Northem Ireland. BTI 2 6TA.
Accounting eonvention
The accounts have be¢n prepared in accordance with the charity's Memorandum and Articles of
Association, the Companies Act 2(M)6 and"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 published in October 2019" The
charity is a Public Benefit Entity as defined by FRS IO2.
The financial stat¢m¢nts are pr¢pared in sterling. which is the functional currency of the cotnpany.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal
accounting policies adopted are set out below.
1.2. Going Concern
At the time of approving the financial statements. the trustees have a reasonable expectation that the
harity has adequate resources to continue in operational existence for the foreseeabEe future. Thus the
trustees continue to adopt the going concern basis of accounting in pre￿rIng the financial statements.
IJ. Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to spectfic conditions by donors or grantors as to how they may be used.
The purposes and uscs of the restricted funds are set out in the notes to the financial statements.
Incoming resources
Income is recognised when the charity is legally entitled to it after any perforMa￿e conditions have
been md, the amounts can be measured reliably, and it is probable ihat income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is reCO￿lSed at the
time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending
distribiition, the amount is known, and receipt is expected. If the amount is not known, Ihe legacy is
treated as a contingent asset.
Investinent Income is recognised once the income and been declared and notified to bank accounts.
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CARING BREAKS LIMITED
Notes to the financial statements
for the year ended 31 March 2025
. continued
15. Resources expended
All expenditure is accounted for on an accruals b&sis.
Expenditure is recognised where there is a legal or constructive obligation to make payments to third
parties, it is probable that the settlement will be required, and the amount of the obligation can be
measured reliably.
1.6. Tangible fixed assets and depreciation
Tangible fixed assets are initially measured at cost and subsequently me&8ured at cost or valuation, net
of depreciation and any impainnent losses.
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its
exp¢cted useful life, as follows:
Fixiures, fittings
and equipment
200/0 straight-line
The gain or loss arising on the disposal of an asset is deterniined as the difference between the sale
proceeds and the carrying valu¢ of the asset, and is recognised in the ststement of flnancial activities.
1.7. Impairment of r￿ed assets
At each reporting end date, the charity reviews th¢ catrying amounts of its tangible assets to deterniine
whether there is any indtcation that those assets have suffered an impaimient loss. If any such Indication
exists, the recoverable amount of the asset is estimated in order to detern]ine the extent of the
impaiiment loss (if any).
1.8. Cash At bank and in hand
C&8h and c&sh equivalents include c&8h in hand, deposits held at call with banks, other short-terni
liquid invesiments with original maturities of three months or less, and bank overdrafts. Bank
overdrafts are shown within borrowings in Current liabilities.
Page 14

CARING BREAKS LIMtTED
Notes to the financial statements
for the yegr ended 31 March 2025
. continued
IJ. Financial Instrunjents
The charity has elected to apply the provisions of Section I I 'B&sic Financial Instruments, and Section
12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instrumeiits.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to
the contractual provisions of the instrument.
Financial assets and liabllities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to
settle orÈ a net basis or to realise the asset and settle the liability simultaneously.
Basie financial assets
Basic financial &8sets, which include debtors and cash and bank balances, are initially measured at
transaction price including trar6action costs and are subsequently carried at amortised cost using the
¢ff¢ctiv¢ interest method unless the arrangement constitut¢s a financing transactÉon, where the
transaction is m¢&sur¢d at the present value of the future receipts discounted at a market rate of interest.
Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabtlities, including creditors and bank loans are initially recognised at transaction price
unless the arrangement constitutes a financing transaction, where the debt instrument is Tneasured at the
present value of the futur¢ payments discounted at a market rate of interest. Financial liabilities
classified as payable within one year are not amortised.
D¢bt instruments are subs¢qucntly carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
Cour￿ of operations from suppliers. Amounts payable are classified as current liabilities if payment As
due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are
recognised initially and subsequently at transaction price.
1.10. Taxation
The charity is an exempt charity within the meaning of Schedule 3 of the Charities Act 201 l and is
considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 201 O and therefore it meets
the definition of a charitable company for UK corporation tax purposes.
1.1 l. Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services
are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
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CARING BREAKS LIKITED
Notes to the financial statements
for the year ended 31 March 2025
. continued
1.12. Retirement benefits
Payments to defined contribution retirement benefit schemes ar¢ charged as an expense as they fall due.
Net incoming resources for the year
2025
2024
Auditors, remuneration
3,034
3,193
Employees
Number of employees
The average monthly numbers of employees
during the year were:
2025
2024
Respite WOTkers
Management and administration
36
35
39
38
Employment costs
2025
2024
Wages and salari¢s
Employers national Insurance
Pension costs
282,510
12,284
3.762
258.981
9,751
3,453
298,556
272,185
There w¢re no employees earning over £60,000 in the two years ended 31 March 2025.
The charity trust¢¢s were not paid or received any othcr benefits from employment with the charity,
neither were they reimbursed expenses during the year (2024: £Nil).
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CARING BREAKS LIMITED
Notes to the financial statements
for the year ended 31 March 2025
. continued
Unrestricted Restricted Total
2025
2025
2025
Total
2024
4. Total illcome reeeived
Charitable Aetivities
BHSCT Grants
SEHSCT Grants
216,286
31,175
216,286
31,175
201,261
27,778
247,461
247,461
229.039
Donation income
Individual donations and service payments
Program grants (note 10)
91,544
91,544
140,218
79,063
86,841
140,218
91,544
140,218 231,762
165,904
Investment income
Bank interest
1.303
1,303
1,182
340,308
140,218
480,526
396,125
In 2024 of the total charitable income £309,284 w&8 attributable to unrestricted
incom¢ funds with the balance £86,841 adding to th¢ restricted funds.
Page 17

CARING BREAKS LIMITED
Notes to the financial statements
for the year ended 31 March 2025
. continued
Total
2025
Total
2024
S. Total resources expended
Costs direetly allocated to
charitable activities
Direct costs
Staff costs
Activities and travel
Staff recruitment and training
140,958
66,065
132,742
63,466
2,485
Support Costs
Staff costs
Rent
Insurance
Running costs
Fund rdising costs
Other costs
157,598
26.374
6,915
7,618
8,232
6,166
139,443
33,250
6,397
11,338
9,047
5,400
419,926
403,568
Governance eosts
Audit fees
3,034
3,193
422,960
406,761
Analysis by thnd
Restricted funds
Unrestricted funds
109,049
313,911
422,960
For the year ended 31 March 2024
Restricted funds
Unrestricted funds
89,799
316,962
406,761
Taxation
No liability to UK corporation tax arises on ordinary activities for the year. The Company is a
registered charity
Page 18

CARKNG BREAKS LIMITED
Notes to the finaneial statements
for the year ellded 31 March 2025
. continued
Fixture
fittings and
equipment
Tangible fixed assets
Totsl
Cost
At l April 2024
18,104
18,104
At 31 March 2025
18,104
18,104
Depreeiation
At l April 2024
18,104
18.104
At 31 March 2¢Y25
18.104
18,104
Debtors
2025
2024
Other debt￿S
Prepayments and accrued income
3.249
2,364
6,366
2,427
5,613
8,793
Creditors: amounts falling due
within one year
2￿25
2024
Other taxes and social security costs
Other credito
Accruals and deferred income
5,505
8,313
69,735
41.573
41,573
83,553
Page 19

CARING BREAKS LIMITED
Notes to the financial statements
for the year ended 31 March 2025
. continued
10.
Restricted Programme Funds:
Balance
Incoming Outgoing
Balance
l April 2024 Resources Resources Transfers 31 March 2025
Unrestricted Funds
General fi￿d
38.196
340,308
(313,911)
64,593
38,196
340,308
(313,911)
64,593
Restricted funds
TBF
Halifax Foundation NI
Career Support Fund
Enkalon Foundation
The Hospital Saturday Fund
Esme Mitchel TnLSt
Truemark Trust
SJP Foundation
Dansk¢ Charity Fund
Garfield Weston
NIE Charity Fund
LFT Grant
Souter Trust
2,000
5,000
74,397
(5,000)
(70,449)
(2,000)
(4,600)
3,948
I,(K)O
4,600
2,000
3,270
5,000
2,500
2,156
20,000
3,270
5,000
2,500
2,156
(20,0(KJ)
500
10,500
4,895
17,500
4.895
(7,000)
5,600
140,218
(109,049)
36.769
Total funds
43,796
480,526
(422,960)
101,362
Unrestricted Restricted
11.
Analysis of net assets between funds
reserve
reserve
fund
fund
Total
Fund Balances at 31 Mareb 2025
represented by:
Net current assets
64,593
36,769
101,362
64,593
36,769
101.362
12.
Related party transactlons
The charÈties pension provider, Workers Pension Ltd, is deemed a related party through common
directorship. These costs amounted to £3,763 (2024:£3,454).
There were no other material transactions to disclose during the year.
Page 20

CARING BREAKS LIMITED
Notes to the financial statements
for the year ended 31 Ivlarch 2025
. continued
13.
Ultimate Controlling party
The ultimate controlling party of the charity is the Trustees.
14.
Company limited by guarantee
Th¢ charity is a company limited by guararttee governed by a Memorandum and Articles of Association.
The liability of each member ts lim ited to an amount not ¢xc¢¢ding £1.
Page 21