OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Epsom Medical Equipment Fund

2025-06-30-accounts

EPSOM MEDICAL EQUIPMENT FUND (Registered Charity Number: 1004977)

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

EPSOM MEDICAL EQUIPMENT FUND

CONTENTS

Pages
Trustees’ Annual Report 1-6
Independent Auditor’s Report 7-10
Statement of Financial Activities (Including Income and Expenditure) 11
Balance Sheet 12
NotestotheFinancialStatements 13-18

Page 1

EPSOM MEDICAL EQUIPMENT FUND

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 30 JUNE 2025

The Trustees present their report and the audited financial statements of Epsom Medical Equipment Fund (“the charity”) for the year ended 30 June 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and where relevant, the Charities Act 2022, 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.

4. REFERENCE AND ADMINISTRATIVE DETAILS

Charity Registration Number 1004977

Address

32 Tealing Drive, Epsom, Surrey KT19 OJS.

Trustees

The names of the Trustees who served during the year and to the date of the report’s approval are: Dr AM Gregory, MB, BS, MRCP, FRCR (resigned 29 January 2025) Dr MJ Semple, MB, BS, FRCP, FRCPath Dr S Roberts, Td MbChB Dr A Carter, MBBS, FRCPCH, MSC (Oxon) BSc Mrs M Landeg RGN Mr D R Hull Dr M H Khan, MBBS FRCP, FRCPI, AHEA Dr J A Houghton, MB, BS, MRCGP

Patrons The names of the patrons who served during the year and to the date of the report’s approval are:

Mr M J Bailey, MS, FRCS Dr P Mitchell-Heggs, MB, PhD, FRCP Dr L G Darlington, MD, BSc, FRCP Dr C George, FRCS, FRCR Mr T C Edwards, BA (Hons) Prof. A.Rahman, FRCP

Fund Co-ordinator Mrs B Harding, MBE

Independent Statutory Auditor Rawlinson & Hunter Audit LLP Statutory Auditor & Chartered Accountants Eighth Floor 6 New Street Square New Fetter Lane London EC4A 3AQ

Page 2

  1. REFERENCE AND ADMINISTRATIVE DETAILS (continued)

EPSOM MEDICAL EQUIPMENT FUND

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 30 JUNE 2025

Accountants Rawlinson & Hunter LLP, Chartered Accountants Q3, The Square Randalls Way Leatherhead, Surrey, KT11 7TW

Bankers:

National Westminster Bank Plc 115 High Street Epsom Surrey, KT19 8DX

National Counties Building Society Limited Trading as “The Family Building Society” 30 Church Street Epsom Surrey, KT17 4NL

Metro Bank Ple One Southampton Row London, WC1B 5HA

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity was established by a Deed of Trust dated 12 September 1991 and is an unincorporated charitable trust bound by the proper law of England and Wales.

The entire resources of the charity have been unrestricted throughout the year and the Trustees have complete discretion for their use.

Appointment and Removal of Trustees

The power to appoint and remove trustees rests with the Trustees. A new trustee may be appointed by a resolution of the Trustees recorded in the minutes and signed by the new trustee.

Trustee Induction and Training

New trustees undergo training on their legal obligations under Charity Law, the decision-making processes, the business plan and recent performance of the charity.

Organisation and Management The charity is administered on a daily basis by Mrs B Harding who reports directly to the Trustees.

The Trustees formally meet two to four times a year. Following the resignation of the chairman, Dr AM Gregory, the Trustees have agreed that no formal appointment of a chairperson will be made and instead meetings will be chaired by a Trustee on a rotating basis.

The accounting function is carried out by Rawlinson & Hunter LLP, Chartered Accountants.

Related Parties Affiliation The charity is not associated with any other charity.

Page 3

EPSOM MEDICAL EQUIPMENT FUND

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 30 JUNE 2025

2. STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Pay policy for senior staff

The Trustees consider the Trustees and the Fund Co-ordinator comprise the key management personnel of the charity who are in charge of directing and controlling, running and operating the charity on a day to day basis. All Trustees give their time freely and no Trustee received remuneration or expenses in the year. The pay of the Fund Co-ordinator is reviewed annually and normally increased in accordance with average earnings and inflation data as at the end of each year.

Risk Management

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions.

The Trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.

Investment Powers

Trust money can be invested at the Trustees’ absolute discretion. The Trustees have full unrestricted power to invest funds as they see fit.

  1. OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

The charity was established to relieve sickness and to protect and preserve the health of the general public by providing or assisting in the provision of facilities and equipment at Epsom General Hospital and elsewhere in Surrey or the surrounding area which would not otherwise be provided by the Local Health Authority.

The charity seeks to achieve its objectives by organising fundraising activities. These objectives are continually reviewed by way of regular meetings of the Trustees.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.

  1. HOW OUR OBJECTIVES AND ACTIVITIES DELIVERED PUBLIC BENEFIT:

A REVIEW OF ACHIEVEMENTS AND PERFORMANCE DURING THE YEAR

The Trustees are pleased that the achievements and performance of the charity, as set out below, demonstrate continued progress in delivering public benefit. There have been no material changes in the management policies of the charity since the last report.

Incoming resources during the year totalled £65,002 (2024 - £55,653), an increase of 17% from 2024. The main income sources were donations of £47,702 (2024 - £39,483) including legacies and donated accounting and audit services, fundraising of £11,370 (2024 - £11,194) generated from activities including car boot sales, dinners and raffles, and £3,508 (2024 - £3,036) from interest on bank deposits. Gift aid of £2,422 (2024 - £1,940) was claimed in the year.

Page 4

EPSOM MEDICAL EQUIPMENT FUND

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 30 JUNE 2025

  1. HOW OUR OBJECTIVES AND ACTIVITIES DELIVERED PUBLIC BENEFIT (continued):

This has been the third full year since all Covid restrictions were lifted and as a result, fundraising has increased, but has not reached pre-Covid levels. The Trustees believe that this is due to the general economic situation in the U.K. with the rise in the cost of living and general inflationary pressures.

The historical reserves held within the Charity and a continuing relationship with Epsom and St Helier Trust has resulted in an increase in the number of donations of medical equipment to the Trust over this period.

Fundraising

The Trustees have referred to the Code of Fundraising Practice (“the Code’) effective October 2019 by the fundraising community through the work of the Institute of Fundraising and Public Fundraising Association, and the Guidance on Charities and Fundraising issued by the Charity Commission (‘CC20”) and the Charities (Protection and Social Investment) Act 2016 ("the Act”). The Trustees consider that following a review of the Code requirements they are compliant.

Charitable Activities

Charitable activities include the donation of equipment to Epsom General Hospital. Historically items were loaned to the hospital, but on 30 April 2021 an agreement was signed by which all equipment loaned to Epsom General Hospital as at that date and all future purchases of equipment were donated to Epsom General Hospital, so that the charity does not own any of the equipment. This equipment is intended to relieve sickness and to protect and preserve the health of the general public by providing or assisting in the provision of facilities and equipment at Epsom General Hospital which would not otherwise be provided by the Local Health Authority and thereby enable the charity to meet its objectives.

During the year the charity donated medical equipment totalling £45,787 (2024 - £20,725) to Epsom General Hospital comprising:

==> picture [45 x 16] intentionally omitted <==

----- Start of picture text -----
£45,787.
----- End of picture text -----

Page 5

EPSOM MEDICAL EQUIPMENT FUND

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025

5. FINANCIAL REVIEW

Reserves Policy

The Trustees are concerned with maintaining sufficient levels of reserves to enable the charity to carry out its charitable objectives.

The net assets held at 30 June 2025 were £131,719 (2024 - £151,589). The Trustees believe that the reserves are sufficient for the charity's current purposes and these are reviewed on a regular basis.

Trustees’ Responsibilities Statement

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements of the charity in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, and where relevant, the Charities Act 2022, the Charity (Accounts and Reports) Regulations 2008, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements maydiffer from legislation in other jurisdictions.

6. ACKNOWLEDGEMENT OF TRUSTEES

The Trustees wish to formally place on record their thanks to the outgoing Chairman, Dr Andrew Gregory, recognising his 14 years’ service as a Trustee and also as Chairman of the charity.

The Trustees also wish to acknowledge the hard work of the volunteers that help to support and ensure the good work of the charity continues.

Page 6

EPSOM MEDICAL EQUIPMENT FUND

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 30 JUNE 2025

7. AUDITORS

A resolution will be proposed at the next Trustees meeting that Rawlinson & Hunter Audit LL be reappointed as Auditor to the charity for the ensuing year.

,

Glu Rehests | 25 FEB 2026 Approved by the Trustees on and signed on their beha!f by Sylvia Roberts

Page 7

INDEPENDENT AUDITOR’S REPORT

TO THE TRUSTEES OF

EPSOM MEDICAL EQUIPMENT FUND

Opinion

We have audited the financial statements of Epsom Medical Equipment Fund (“the charity”) for the year ended 30 June 2025 which comprise the Statement of Financial Activities (including Income and Expenditure), Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the Financial Reporting Council’s Ethical Standard, and we 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

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Page 8

INDEPENDENT AUDITOR’S REPORT

TO THE TRUSTEES OF

EPSOM MEDICAL EQUIPMENT FUND (continued)

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Annual Report and Financial Statements, other than the Financial Statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ Responsibilities Statement set out on page 5, the Trustees are responsible for the preparation of financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees 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 the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Page 9

INDEPENDENT AUDITOR’S REPORT

TO THE TRUSTEES OF

EPSOM MEDICAL EQUIPMENT FUND (continued)

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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 these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design 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, including fraud, is detailed below.

Our assessment of the susceptibility of the charity's financial statements to material misstatement, including how fraud might occur, is considered to be low. This conclusion was reached after the consideration of the following:

We designed our audit procedures to respond to identified audit risks, including non-compliance with laws and regulations (irregularities) that are material to the financial statements. Some of the specific procedures performed to detect irregularities, including fraud, are detailed below.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Page 10

INDEPENDENT AUDITOR’S REPORT

TO THE TRUSTEES OF

EPSOM MEDICAL EQUIPMENT FUND (continued)

Use of our report

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s Trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Rawlinson & Hunter Audit LLP Statutory Auditor Chartered Accountants Eighth Floor 6 New Street Square New Fetter Lane London EC4A 3AQ _ _ , Date: Ve fro | LY

Page 11

EPSOM MEDICAL EQUIPMENT FUND

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE)

FOR THE YEAR ENDED 30 JUNE 2025

UNRESTRICTED FUNDS UNRESTRICTED FUNDS
Income Fund
Note 2025 2024
£ £
Income:
Donations
Charitable activities		 2
3		 47,702
11,370		 39,483
11,194
Investments
Gift aid		 4 3,508
2,422		 3,036
1,940
Total income 65,002 55,653
Expenditure on:
Raising funds 4,304 3,362
Charitable activities 5 80,568 51,913
Total expenditure 84,872 55,275
Net (expenditure)/income (19,870) 378
Reconciliation offunds
Total funds broughtforward at 1 July 2024 151,589 151,211
Totalfundscarriedforwardat30June2025 £131,719 £151,589

The Statement of Financial Activities includes all gains and losses recognised during these years.

All income and expenditure derive from continuing activities.

The notes on pages 13 to 18 form part of these financial statements

Page 12

EPSOM MEDICAL EQUIPMENT EPSOM MEDICAL EQUIPMENT FUND
BALANCE SHEET
:
AT 30 JUNE 2025
Note 2025 2024
£ £ £ £
Fixed Assets
Tangible fixed assets 7 - -
Current Assets
Cash at bank and in hand 11 138,975 156,132
138,975 156,132
Creditors -Amounts falling
due within one year 8 (7,256) (4,543)
Net current assets 131,719 151,589
TOTAL ASSETS LESSCURRENT 131,719 151,589
LIABILITIES
NETASSETS £131,719 £151,589
CHARITY FUNDS
Unrestricted Funds 131,719 151,589
£131,719 £151,589

The financial statements were approved and authorised for issue by the Trustees on and signed on their behalf by Sylvia Roberts.

Sune Lohety 25 FEB 2026

The notes on pages 13 to 18 form part of these financial statements

Page 13

EPSOM MEDICAL EQUIPMENT FUND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

14. ACCOUNTING POLICIES

General information and basis of preparation

Epsom Medical Equipment Fund (“the charity”), registered charity number 1004977, is based and administered in the United Kingdom. The registered address is 32 Tealing Drive, Epsom, Surrey, KT19 OJS. The nature of the charity's operations and principal activities are set out in the Trustees’ Annual Report.

The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and where relevant, the Charities Act 2022, and UK Generally Accepted Accounting Practice.

The charity constitutes a public benefit entity as defined by FRS 102.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the levels of funds held and the level of income and expenditure, together with the level of reserves of the charity, and consider that it will be able to continue as a going concern.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value, except where settlement is delayed, in which case the transaction is recognised at the present value of the settlement amount.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation.

All equipment bought are immediately donated to the Epsom General Hospital during the year, hence they are not depreciated.

Page 14

EPSOM MEDICAL EQUIPMENT FUND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

4. ACCOUNTING POLICIES (continued)

Incoming resources

Allincoming resources are recognised once the charity has entitlement to the resources, if it is certain that the resources will be received and the monetary value of the incoming resources can be measured with sufficient reliability.

Donated services

Donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. A corresponding amount is recognised in expenditure.

Resources expended

Expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure.

Charitable activities expenditure comprises the donation of equipment by the charity to Epsom General Hospital. Governance costs are included within charitable activities. These costs relate to the general running of the charity. Such costs can include external audit, legal advice and costs associated with constitutional and statutory requirements.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised as expenditure.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Voluntary help

The charity benefits from many voluntary hours and unclaimed out-of-pocket expenses. No amount is included in these financial statements for these voluntary hours and unclaimed expenses. Without the effort and devotion of the volunteers the charity would not be able to carry out successful fundraising events.

Page 15

EPSOM MEDICAL EQUIPMENT FUND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Status of funds

All funds are held on an unrestricted basis. The Trustees have complete discretion for their use in pursuance of the charity’s objectives.

Judgements and key sources of estimated uncertainty

In preparing these financial statements, the Trustees have to make judgements on how to apply the charity’s accounting policies and make estimates about the future. The Trustees believe that there are no critical judgements in arriving at the amounts recognised in the financial statements and there are no key areas of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying value of assets and liabilities in the year.

==> picture [424 x 55] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |£|£| |INCOME|FROM|DONATIONS|AND|LEGACIES| |Donations|and|donated|services|£|47,702|£|39,483|

----- End of picture text -----

  1. INCOME FROM DONATIONS AND LEGACIES

Donations include services in kind of £19,600 (2024: £19,700) (Note 5) from Rawlinson & Hunter Audit LLP & Rawlinson Hunter LLP who offer their audit and accounting services for a nominal fee of £900 (2024: £900)

==> picture [449 x 109] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |3.|INCOME|FROM|CHARITABLE|ACTIVITIES| |Raffle|6,670|5,706| |Sales|and|events|4,700|5,488| |£|11,370|£|11,194| |4.|INVESTMENT|INCOME| |Bank|interest|receivable|£|3,508|£|3,036|

----- End of picture text -----

Page 16

EPSOM MEDICAL EQUIPMENT FUND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

5. CHARITABLE ACTIVITIES

2025 2024
£ £
Fund coordinator’s salary (Note 6) 12,794 10,302
Postage and stationery 396 164
Telephone
Audit (refer below)		 268
8,160		 183
7,780
Accountancy (refer below) 12,520 12,220
Sundry
Insurance		 203
285		 204
245
Computer expenses 155 90
Donation ofequipment (Note 7) 45,787 20,725
£ 80,568 £51,913

Included within Audit above are donated services provided to the charity of £7,800 (2024 - £7,600) and within Accountancy above are donated services provided to the charity of £11,800 (2024 - £11,500). The related income is included within donations (Note 2).

  1. EMPLOYEES AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES

Number of employees

The average number of employees (not including the Trustees) for the year was 1 (2024 - 7).

Employment costs (Note 5) 2025 2024
£ £
Wagesand salary
Social security costs		 12,284
510		 9,919
383
£12,794 £10,302

The Trustees did not receive any remuneration during the year (2024 - ENi), nor were reimbursed any expenses incurred on behalf of the charity (2024 - ENi/).

The charity's sole employee and the Trustees comprise Key Management Personnel whose remuneration and expenses for the year were £12,794 (2024 - £10,302).

Page 17

EPSOM MEDICAL EQUIPMENT FUND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

7. TANGIBLE FIXEDASSETS Medical Medical
equipment
£
Cost
At 1 July 2024
Additions
Donated (Note 5)		 -
45,787
(45,787)
At 30 June 2025 -
Depreciation
At 1 July 2024 -
Charge for the year -
At 30 June 2025 -
Net book value
At 30 June 2025 £ -
At 30 June 2024 £ -
8. CREDITORS -amounts falling duewithin oneyear 2025 2024
£ £
Accounts payable 180 -
Other creditors 6,716 4,183
Accruals 360 360
£7,256 £4,543
  1. RELATED PARTY TRANSACTIONS

There were no related party transactions that occurred during the year that require disclosure.

  1. ULTIMATE CONTROLLING PARTY

The ultimate controlling party are the Trustees.

Page 18

EPSOM MEDICAL EQUIPMENT FUND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

41. FINANCIAL INSTRUMENTS

The carrying amounts of the charity's financial instruments are as follows:

==> picture [405 x 101] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Note|2025|2024| |£|£| |Financial|assets| |Measured|at|fair|value|through|SOFA:| |e Cash|at|bank|and|in|hand|138,975|156,132| |Financial|liabilities| |Measured|at|amortized|cost:| |e Creditors|&|accruals|due|within|one|year|8|7,256|4,543|

----- End of picture text -----