Charity registration number 1152941 (England and Wales)
Company registration number 08563160
MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr P J Nixey
Miss S Duncan
Mrs J Davies
Charity number (England and Wales)
1152941
Charity registration
08563160
Registered office
Alder Suite, 1st Flr
C Mamhilad Park Estate
North Mamhilad House
Pontypool
NP4 0HZ
Independent examiner
UHY Hacker Young
Bradbury House
Mission Court
Newport
Gwent
United Kingdom
NP20 2DW
MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
CONTENTS
Page
Trustees report
1
Independent examiner's report
2
Statement of financial activities
3
Balance sheet
4
Statement of cash flows
5
Notes to the financial statements
6 - 12
MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities
Public benefit

The charity's objects are the advancement of education of the public, the relief of need amongst people requiring domiciliary or residential care, and the promotion of good health and care for older and disabled people by the provision of advice, support and information through free access to websites and publications.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

During the year, the charity continued carrying out its charitable objects.

Financial review
Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

T he charity received £2,000 (2025 - £3,000) in grants and donations and £nil (2025 - £900) for charitable services provided.

The charity received £2,300 (2025 - £nil) in other trading activity.

The charity's reserves at the year end were £2,220 (2025 - £1,063).

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a company limited by guarantee with no share capital.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr P J Nixey
Miss S Duncan
Mrs J Davies
Mr N D Evans
(Resigned 1 May 2025)

The Trustees r eport was approved by the Board of Trustees.

Mr P J Nixey
6 August 2026
MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF MY RESPITE CARE LTD
- 2 -

I report to the trustees on my examination of the financial statements of My Respite Care Ltd (the charity) for the year ended 31 March 2026.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

UHY Hacker Young
Bradbury House
Mission Court
Newport
Gwent
NP20 2DW
United Kingdom
6 August 2026
MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
Unrestricted
Unrestricted
funds
funds
2026
2025
Notes
£
£
Income from:
Donations and legacies
3
2,000
3,000
Charitable activities
4
2,300
900
Total income
4,300
3,900
Expenditure on:
Charitable activities
5
3,143
3,688
Total expenditure
3,143
3,688
Net income and movement in funds
1,157
212
Reconciliation of funds:
Fund balances at 1 April 2025
1,063
851
Fund balances at 31 March 2026
2,220
1,063

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 4 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
10
1
1
Current assets
Debtors
11
3,667
1,999
Cash at bank and in hand
402
813
4,069
2,812
Creditors: amounts falling due within one year
12
(1,850)
(1,750)
Net current assets
2,219
1,062
Total assets less current liabilities
2,220
1,063
The funds of the charity
Unrestricted funds
14
2,220
1,063
2,220
1,063

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 6 August 2026
Mr P J Nixey
Company registration number 08563160 (England and Wales)
MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
2026
2025
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
18
(411)
(37)
Investing activities
Proceeds from disposal of subsidiaries
-
(1)
Net cash used in investing activities
-
(1)
Net cash generated from financing activities
-
-
Net decrease in cash and cash equivalents
(411)
(38)
Cash and cash equivalents at beginning of year
813
851
Cash and cash equivalents at end of year
402
813
MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
1
Accounting policies
Charity information

My Respite Care Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is Alder Suite, 1st Flr, C Mamhilad Park Estate, North Mamhilad House, Pontypool, NP4 0HZ.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts 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 charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
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 specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that 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 recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 7 -
1.6
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

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 liabilities 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 on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured 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 liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently 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 course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 8 -
1.9
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.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Donations and gifts
2,000
3,000

Donations relate primarily to funds received from the Chairman of the charity.

4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Charitable activities
Income generation and fees
-
900
Other income
2,300
-
2,300
900
MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
5
Expenditure on charitable activities
Charitable activities
Charitable activities
2026
2025
£
£
Direct costs
Bank charges
-
2
IT costs
173
173
Insurance
729
-
902
175
Share of support and governance costs (see note 6)
Governance
2,241
3,513
3,143
3,688
Analysis by fund
Unrestricted funds
3,143
3,688
6
Support costs allocated to activities
2026
2025
£
£
Governance costs
2,241
3,513
Analysed between:
Charitable activities
2,241
3,513

Governance costs includes payments to the accountants of £2,241 (2025 - £3,513) for independent examination fees.

7
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
8
Employees

The average monthly number of employees during the year was:

2026
2025
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
8
Employees
(Continued)
- 10 -
Remuneration of key management personnel

The remuneration of key management personnel was £nil (2025 - £nil).

9
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

10
Fixed asset investments
Other investments
£
Cost or valuation
At 1 April 2025 & 31 March 2026
1
Carrying amount
At 31 March 2026
1
At 31 March 2025
1
2026
2025
Other investments comprise:
Notes
£
£
Investments in subsidiaries
17
1
1
11
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by subsidiary undertakings
1,999
1,999
Prepayments and accrued income
1,668
-
3,667
1,999
12
Creditors: amounts falling due within one year
2026
2025
£
£
Accruals and deferred income
1,850
1,750
13
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
13
Restricted funds
(Continued)
- 11 -

There have been no restricted funds in the charity during the year.

14
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2025
Incoming resources
Resources expended
At 31 March 2026
£
£
£
£
General funds
1,063
4,300
(3,143)
2,220
Previous year:
At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
General funds
851
3,900
(3,688)
1,063
15
Analysis of net assets between funds
Unrestricted
funds
2026
£
At 31 March 2026:
Investments
1
Current assets/(liabilities)
2,219
2,220
Unrestricted
funds
2025
£
At 31 March 2025:
Investments
1
Current assets/(liabilities)
1,062
1,063
16
Related party transactions

During the year the Chairman donated £2,000 (2025 - £3,000) to the charity.

MY RESPITE CARE LTD
FORMERLY KNOWN AS MY CARE MY HOME FREE INFORMATION & ADVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -
17
Subsidiaries

These financial statements are separate charity financial statements.

Details of the charity's subsidiaries at 31 March 2026 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Indirect
My Lifetime Care Limited
L3 Alder Suite, Mamhilad House, Mamhilad Park Estate, Pontypoll, Torfaen, NP4 0HZ
Assistance for the elderly
Ordinary
100.00
18
Cash absorbed by operations
2026
2025
£
£
Surplus for the year
1,157
212
Movements in working capital:
(Increase) in debtors
(1,668)
(1,999)
Increase in creditors
100
1,750
Cash absorbed by operations
(411)
(37)
19
Analysis of changes in net funds

The charity had no material debt during the year.

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