REGISTERED COMPANY NUMBER: 01379184 (England and Wales)

REGISTERED CHARITY NUMBER: 508466

Trustees' Report and

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

Heathbank Support Services

(A Company Limited by Guarantee)

Page

Trustees' Report

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

15

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 5 April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Principal objectives and policies

The objects for which the Society is established are entirely of a charitable nature and are set forth as follows.

a) To provide for the care, welfare, interest, treatment, education and advancement of adults with Cerebral Palsy and learning difficulties.

b) To raise money for the above purposes or any of them by such means as the Executive Committee of the Society may consider reasonable.

c) To accept subscriptions and gifts for all or any of the purposes aforesaid and to sell and dispose of, or to lease and accept surrenders of leases of and to manage all real estate so received and not required to be or capable of being occupied for the purpose of the Society and generally to manage, invest and expend all moneys and properties belonging to the Society.

d) To do all such other lawful things as are included or conducive to the attainment of the said other objectives.

Principles and beliefs and public benefit statement

The principle activity of the charitable society is for the care, welfare, interest, treatment, education and advice of disabled people. We believe that every individual has a right to control his or her own life and to share in the opportunities, enjoyment, challenges and responsibilities of everyday life. We believe that care and concern for each and every person and respect for their human rights is central to any caring community. We believe that people with a disability can be handicapped by the attitudes of others. We exist to enable men and women with learning difficulties to claim their rights, lead fulfilling and rewarding lives and play a full part in society. We shall achieve this purpose through a wide range of activities and services, which respond to individual needs, choices and rights. We expect the highest standards from our staff and volunteers, complete honesty and integrity, total professionalism and a commitment to the people whose interests we exist to serve. We are committed to establishing equality of opportunity for all and to the professional development of all our staff and volunteers.

The Executive Committee believe that the above clearly demonstrates the concept of public benefit as specified in Section 4 Charities Act 2011.

ACHIEVEMENTS AND PERFORMANCE

Strategic report

The following sections for review of progress and achievement and review of financial activities and affairs form the strategic report of the charity.

Review of progress and achievement

2 new service users have been introduced.

We have had 2 staff members retire, one of whom is now volunteering at the Day centre 1 day per week.

The computer room, cleaning cupboard and cloak room have all been decorated and new flooring fitted.

Spartan motorcycle club have made a generous donation of £1500 and these funds have been used to re-purpose the bathroom into a disabled toilet facility.

FINANCIAL REVIEW

The reported net deficit for the year of £5,507 (2024: surplus of £13,569) comprises a deficit on charitable activities of £11,309 (2024: surplus of £7,752); a loss on investments from fair value adjustments of £3,902 (2024: gain £7,048) and profit on disposal of investments £9,704 (2024: loss £1,231)..

Although Heathbank Support Services is a non-profit organisation, through previous sound financial planning a healthy cash reserve has been built up over the last six years in addition to the Investment portfolio.

Management continue to review all areas of expenditure within their control.

In accordance with CQC guidelines the trustees have undertaken a review role of all management procedure and performance on a regular basis throughout the year.

PLANS FOR FUTURE PERIODS

We hope to build a porch for the minibus.

The upstairs kitchen is to have a re-vamp with new flooring and new cupboards.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Heathbank Support Services is a charitable company limited by guarantee. It is governed by Memorandum and Articles of Association. The members of the company are the current trustees identified below. In the event of the charity being wound up, the liability of the members will be limited to £1 per member.

Organisation

Heathbank Support Services operates a Day Care Service at Heathbank, and employs paid support workers. Heathbank has a specialised vehicle which enables staff and service users to access community activities. Heathbank supports adults with learning difficulties in all daily living activities, enabling service users to be part of their community.

Heathbank Support Services runs a domiciliary care service. We support adults with a learning disability in their homes, providing support that is determined by Oldham Council over a period of 7 days.

Hours of work can vary depending on the activity that is required for the service users. The hours of work support the individual to maintain good community relationships.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

01379184 (England and Wales)

Registered Charity number

508466

Registered office

Heathbank

82 Windsor Road

Oldham

OL8 1RP

Trustees

Mr A Vickers

Mrs M Yarwood

Mr P Seddon

Mr S Murphy

Mr P Murphy

Mrs A Ball

Mrs V Seddon

Company Secretary

Mrs A L Marshall

Independent Examiner

Simon Gretton Watson

Independent Examiner

Thompson Jones Business Solutions Limited

2 Heap Bridge

Bury

Lancashire

BL9 7HR

Approved by order of the board of trustees on 12 November 2025 and signed on its behalf by:

Mrs A L Marshall - Secretary

Independent examiner's report to the trustees of Heathbank Support Services ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 5 April 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Independent Examiner which is one of the listed bodies.

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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts 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 accounts 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 accounts to be reached.

Simon Gretton Watson

Independent Examiner

Thompson Jones Business Solutions Limited

2 Heap Bridge

Bury

Lancashire

BL9 7HR

12 November 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

Income and endowments from

Donations and legacies

2

4,178

-

4,178

2,152

Charitable activities

4

Domiciliary and day care services

174,354

79,805

254,159

270,900

Investment income

3

7,836

-

7,836

8,033

Total

186,368

79,805

266,173

281,085

Expenditure on

Raising funds

5

5,190

-

5,190

4,196

Charitable activities

6

Domiciliary and day care services

154,326

79,805

234,131

229,550

Support cost

38,161

-

38,161

39,587

Total

197,677

79,805

277,482

273,333

Net gains on investments

5,802

-

5,802

5,817

NET INCOME/(EXPENDITURE)

(5,507

)

-

(5,507

)

13,569

Other recognised gains/(losses)

Gains on revaluation of fixed assets

-

-

-

22,500

Net movement in funds

(5,507

)

-

(5,507

)

36,069

Reconciliation of funds

Total funds brought forward

915,514

-

915,514

879,445

Total funds carried forward

910,007

-

910,007

915,514

Continuing operations

All income and expenditure has arisen from continuing activities.

2025

2024

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

Fixed assets

Tangible assets

13

472,500

-

472,500

472,500

Investments

14

396,726

-

396,726

388,279

869,226

-

869,226

860,779

Current assets

Debtors

15

27,582

-

27,582

29,340

Cash at bank and in hand

24,677

-

24,677

32,582

52,259

-

52,259

61,922

Creditors

Amounts falling due within one year

16

(11,478

)

-

(11,478

)

(7,187

)

Net current assets

40,781

-

40,781

54,735

Total assets less current liabilities

910,007

-

910,007

915,514

NET ASSETS

910,007

-

910,007

915,514

Funds

17

Unrestricted funds:

General fund

664,096

669,603

Revaluation reserve

245,911

245,911

910,007

915,514

Total funds

910,007

915,514

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 12 November 2025 and were signed on its behalf by:

Mrs A Ball - Trustee

1.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of assets and investments which are included at market and fair value.

JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

INCOMING RESOURCES

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

- legacy income is recognised when receipt is probable and entitlement is established.

- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

RESOURCES EXPENDED

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Not Depreciated

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

DEFINED CONTRIBUTION PLANS

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

INVESTMENTS

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

4,138

2,112

Legacies

40

40

4,178

2,152

3.	INVESTMENT INCOME

2025

2024

£

£

Investment interest and dividends

7,835

8,032

Bank interest receivable

1

1

7,836

8,033

4.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Providing domiciliary care

Domiciliary and day care services

79,805

98,390

Providing residential and at home day care

Domiciliary and day care services

174,354

172,510

254,159

270,900

5.	RAISING FUNDS

INVESTMENT MANAGEMENT COSTS

2025

2024

£

£

Portfolio management

5,190

4,196

6.	CHARITABLE ACTIVITIES COSTS

2025

2024

£

£

Providing domiciliary care

79,805

98,390

Providing residential and at home day care

154,327

131,160

Support Cost

38,161

39.587

272,293

269,137

7.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2025

2024

£

£

Staff costs

226,570

222,048

Light, heat and water

10,155

9,998

Insurance and service charge

8,309

9,614

Repairs and maintenance

5,655

6,126

Telephone and internet

2,097

1,585

Motor vehicle expenses

1,291

1,475

Legal and professional fees

580

667

Food and cleaning

7,561

7,502

Other office costs

1,659

2,320

Training and recruitment

1,455

986

Accountancy services

3,000

2,832

Payroll services

3,960

3,984

272,292

269,137

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 5 April 2025 nor for the year ended 5 April 2024.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 5 April 2025 nor for the year ended 5 April 2024.

9.	STAFF COSTS

2025

2024

£

£

Wages and salaries

213,601

210,413

Social security costs

6,502

5,003

Other pension costs

6,467

6,632

226,570

222,048

The average monthly number of employees during the year was as follows:

2025

2024

Domiciliary care

5

5

Day care

6

8

Management

4

4

15

17

No employees received emoluments in excess of £60,000.

10.	ANALYSIS OF SUPPORT COSTS

Analysis of support costs

Total 2025

Total 2024

£

£

£

Premises

24,119

24,119

25,737

Communications and IT

2,097

2,097

1,585

General office

4,405

4,405

4,782

Professional fees

7,540

7,540

7,483

38,161

38,161

39,587

11.	NET (LOSSES)/GAINS ON INVESTMENTS

Unrestricted Funds

Total Funds 2025

Unrestricted Funds

Total Funds 2024

Fair value gains/ (losses) on listed investments

(3,902

)

(3,902

)

7,048

7,048

Gains/(losses) on investment disposals

9,704

9,,704

(1.231

)

(1,231

)

5,802

5,802

5,817

5,817

12.	INDEPENDENT EXAMINATION FEES

2025

2024

Fees payable to the independent examiner for:

£

£

Independent examination of the financial statements

3,000

2,832

Other financial services

3,960

3,984

6,960

6,816

13.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 6 April 2024 and 5 April 2025

472,500

95,185

11,190

578,875

DEPRECIATION

At 6 April 2024 and 5 April 2025

-

95,185

11,190

106,375

NET BOOK VALUE

At 5 April 2025

472,500

-

-

472,500

At 5 April 2024

472,500

-

-

472,500

Cost or valuation at 5 April 2025 is represented by:

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

Valuation in 2024

472,500

95,185

11,190

578,875

14.	FIXED ASSET INVESTMENTS

Cash or cash equivalents

Listed investments

Total

£

£

£

Cost or valuation

At 1 April 2024

17,686

370,593

388,279

Additions

-

160,897

160,897

Disposals

-

(159,334

)

(159,334

Fair value movements

-

(3,902

)

(3,902

Transfers

-

-

-

Other movements

10,786

-

10,786

At 31 March 2025

28,472

368,254

396,726

Impairment

At 1 April 2024 and 31 March 2025

-

-

-

Carrying amount

At 31 March 2025

28,472

368,254

396,726

At 31 March 2024

17,686

370,593

388,279

All investments shown above are held at valuation.

In accordance with the Statement of Recommended Practice the investments have been included at the market value provided by the investment managers, Tilney. This is deemed to be fair value. The gain on disposal of shares and on the revaluation are included at note 12 and the investment income at note 7. Cash relates to uninvested funds held by the investment managers.There were no investment assets outside the UK.

15.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Fees

500

3,397

Accrued income

24,889

23,926

Prepayments

2,193

2,017

27,582

29,340

16.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

660

-

Social security and other taxes

3,026

2,409

Other creditors - Pension fund

127

-

Other creditor - Net Wages

3,338

-

Accrued expenses

4,327

4,778

11,478

7,187

17.	MOVEMENT IN FUNDS

Net

movement

At

At 6.4.24

in funds

5.4.25

£

£

£

Unrestricted funds

General fund

669,603

(5,507

)

664,096

Revaluation reserve

245,911

-

245,911

915,514

(5,507

)

910,007

TOTAL FUNDS

915,514

(5,507

)

910,007

Net movement in funds, included in the above are as follows:

Incoming

Resources

Gains and

Movement

resources

expended

losses

in funds

£

£

£

£

Unrestricted funds

General fund

186,368

(197,677

)

5,802

(5,507

)

Restricted funds

Domiciliary and day care services

79,805

(79,805

)

-

-

TOTAL FUNDS

266,173

(277,482

)

5,802

(5,507

)

Comparatives for movement in funds

Net

movement

At

At 6.4.23

in funds

5.4.24

£

£

£

Unrestricted funds

General fund

656,034

13,569

669,603

Revaluation reserve

223,411

22,500

245,911

879,445

36,069

915,514

TOTAL FUNDS

879,445

36,069

915,514