ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 31 March 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: 12393209

NORFOLK CARE ASSOCIATION LTD

(A company limited by guarantee)

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

NORFOLK CARE ASSOCIATION LTD

(A company limited by guarantee)

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF NORFOLK CARE ASSOCIATION LTD
FOR THE YEAR ENDED 31 MARCH 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Norfolk Care Association Ltd for the year ended 31 March 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Norfolk Care Association Ltd, as a body, in accordance with the terms of our engagement letter dated 24 August 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Norfolk Care Association Ltd and state those matters that we have agreed to state to the Board of directors of Norfolk Care Association Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Norfolk Care Association Ltd and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Norfolk Care Association Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Norfolk Care Association Ltd. You consider that Norfolk Care Association Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Norfolk Care Association Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MA Partners LLP

Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ

2 October 2026

Page 1

NORFOLK CARE ASSOCIATION LTD

(A company limited by guarantee)

REGISTERED NUMBER: 12393209

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		503		810
			503		810
Current assets
Debtors: amounts falling due within one year	5	7,188		35,000
Cash at bank and in hand	6	138,073		161,112
		145,261		196,112
Creditors: amounts falling due within one year	7	(144,432)		(195,179)
Net current assets			829		933
Total assets less current liabilities			1,332		1,743

Net assets			1,332		1,743

Capital and reserves
Profit and loss account	1,332	1,743
	1,332	1,743

Page 2

NORFOLK CARE ASSOCIATION LTD

(A company limited by guarantee)

REGISTERED NUMBER: 12393209

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

KAUSHAL, Sanjay, Dr

Director

Date: 27 September 2026

The notes on pages 4 to 7 form part of these financial statements.

Page 3

NORFOLK CARE ASSOCIATION LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Norfolk Care Association Ltd ("NorCA") is a company limited by guarantee incorporated in England and Wales on 9 January 2020 with registration number 12393209. The Company's registered office is St. Clements House, 18 Colegate, Norwich, Norfolk, NR3 1BQ.

NorCA is the voice of social care providers across Norfolk and Waveney. Membership is open to any provider operating in the Norfolk and Waveney area.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The Directors are satisfied that the Company has sufficient resources to be able to meet obligations as they fall due for a period of at least 12 months from the approval date of these financial statements and have therefore adopted the going concern basis in preparing these financial statements.

2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.

Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

NORFOLK CARE ASSOCIATION LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	25%
				Computer equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 8 (2025 - 6).

Page 5

NORFOLK CARE ASSOCIATION LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 April 2025	526	3,047	3,573
At 31 March 2026	526	3,047	3,573
Depreciation
At 1 April 2025	526	2,237	2,763
Charge for the year on owned assets	-	307	307
At 31 March 2026	526	2,544	3,070
Net book value
At 31 March 2026	-	503	503
At 31 March 2025	-	810	810

Debtors

					2026	2025
					£	£


Trade debtors	100	-
Other debtors	7,088	35,000
	7,188	35,000

6.	Cash and cash equivalents
		2026	2025
		£	£

	Cash at bank and in hand	138,073	161,112

Page 6

NORFOLK CARE ASSOCIATION LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

	Accruals and deferred income	144,432	195,179


8.	Company status

The Company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

9.	Pension commitments

The company operates a defined contribution pension scheme for eligible employees.

Contributions payable by the company are charged to profit or loss in the period to which they relate. The total pension cost recognised in the profit and loss account for the year was £1,358 (2025: Nil).

At the balance sheet date, outstanding contributions amounted to £121 (2025: Nill) and are included within creditors.

Not later than 1 year

600

11.

Related party transactions

During the year the Company paid consultancy and professional fees of £119,279 (2025- £114,240) to Norfolk & Suffolk Care Support Limited, a company with a Director in common.

During the year the Company was charged consultancy and professional fees and travel costs by two directors totalling £59,210.

During the year the Company received sponsorship income from Norfolk & Suffolk Care Support Limited and PCT Care Services Limited, totalling £900 and £100 respectively. These companies have a director in common.

Page 7