A care home's monthly accounts are more useful with six measures beside the profit and loss: occupancy, fee per bed, staff cost ratio, agency share, debtor days and the break-even fee.
We report six measures beside each month's profit and loss for a care home, each with a fixed definition so the figures compare from month to month.
Many of a care home's costs, such as the building, the manager and night staffing, stay the same whether a bed is filled or not, so an empty bed takes most of its fee straight off profit. Occupancy reported weekly shows the effect before the month closes.
The National Living Wage rises 3.9% in April 2027, which moves this ratio unless fees rise by the same proportion. Reported monthly by home, it shows which homes need a fee review first.
Council-funded, self-funded and NHS-funded residents pay different rates on different terms, and NHS-funded nursing care is paid separately at £267.68 a week from 1 April 2026. Income and debtor days by payer show which payer is late.
Business Pulse gives care groups this report each month or quarter, with a review meeting to agree actions. It costs from £375 + VAT a month quarterly, or from £499 + VAT a month monthly, on top of your accounts fee.
Occupied bed nights divided by available bed nights in the period.
From £375 + VAT a month for quarterly support or £499 + VAT a month for monthly support, on top of your accounts fee.
Rising insolvencies in residential care and what regulation 13 requires.
The four ways a nursing home place is paid for, including NHS-funded nursing care at £267.68 a week.
What councils are told about fee levels, and the cost case that answers it.
We look at your last accounts, your payroll hours and your fee rates, and tell you what we would change.