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2025-07-31-accounts

Company registration number 02734498 (England and Wales) Charity registration number 1022313 (England and Wales)

THE CAVENDISH HOUSE TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

THE CAVENDISH HOUSE TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees V Fenton
G Meakings
C Meakings
Country of incorporation United Kingdom 02734498
(England and Wales)
Charity registration England and Wales 1022313
Registered office Cavendish House
4 Saxbys Lane
Lingfield
Surrey
RH7 6DN
Independent examiner Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited
Ground Floor
1-7 Station Road
Crawley
West Sussex
RH10 1HT

THE CAVENDISH HOUSE TRUST

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 14

THE CAVENDISH HOUSE TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 JULY 2025

The trustees present their annual report and financial statements for the year ended 31 July 2025.

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

The objective of the charity as set out in the Memorandum of Association are the relief of suffering and in particular the care of people with learning disabilities.

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

Achievements and performance

During the year under review the charity continued to run a small residential care home – Cavendish House - caring for five people with learning disabilities. This was a well-run and comfortable home for the people who lived there and they enjoyed good quality of life. The charity also owns a second property which is leased to another charity on gratis basis while a supported living service is being established.

The trustees met for an Away Day in February 2025 to review the purpose and operation of the charity. The decision was sadly made that the charity would need to close Cavendish House in the coming months. This was due to ongoing maintenance costs for the building as well as shifts in the social care market which would make void rooms difficult to fill as commissioners prefer people with learning disabilities to have their own tenancies in supported living services.

Although this was a difficult decision for the trustees we felt that it would be better to have a well-managed transition to support people to move into longer term supported living tenancies rather than delay the process for coming years. We also made plans for supporting staff who worked at Cavendish House to find alternative employment following the coming closure.

During the year under review the trustees began to make plans concerning the future development of the charity and how the assets and opportunities we have could be used to increase public benefit. We have an increased focus on impact and how we could make more of a difference for the local community. Trustees are recruited for the charity based on their skills and knowledge. Plan were made during the Away Day in 2025 for expanding the Board in the future with recruitment of trustees with a suitable skillset for support our aims.

Financial review

During the year under review, the charity had net income of £9,971 (2024: £59,646). At the balance sheet date, the charity held £1,394,516 (2024: £1,384,545) in reserves, of which £864,068 (2024: £830,523) was unrestricted and £530.448 (2024: 554,022) was designated.

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 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.

Structure, governance and management

The charity is a company limited by guarantee not having a share capital and was incorporated on 27 July 1992. The liability of the members, in the event of the winding up of the company, is limited to £1. The company is established under a Memorandum of Association which sets out its objects and is governed by its Articles of Association.

page 1

THE CAVENDISH HOUSE TRUST

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

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:

V Fenton

V Roberts

(Appointed 23 March 2025 and resigned 7 April 2026)

G Meakings

C Meakings

Recruitment and appointment of trustees

The board keeps its membership under review and seeks to ensure that it reflects the skills and experience needed to discharge its responsibilities. Its approach to recruitment reflects the circumstances of a small, local charity that experiences low turnover. The board will make use of advertisement or other approaches to recruitment as appropriate.

The trustees' report was approved by the Board of Trustees.

page 2

THE CAVENDISH HOUSE TRUST

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE CAVENDISH HOUSE TRUST

I report to the trustees on my examination of the financial statements of The Cavendish House Trust (the charity) for the year ended 31 July 2025.

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

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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 that in any material respect:

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.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited Ground Floor 1-7 Station Road Crawley West Sussex RH10 1HT Date: ............................28/05/2026

page 3

THE CAVENDISH HOUSE TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2025

Unrestricted Unrestricted
funds
funds
general
designated
2025
2025
Notes
£
£
Income from:
Donations and grants
3
16,394
-
Charitable activities
4
322,631
-
Investments
5
3,324
-
Total income
342,349
-
Expenditure on:
Charitable activities
6
308,804
23,574
Total expenditure
308,804
23,574
Net income/(expenditure) and
movement in funds
33,545
(23,574)
Reconciliation of funds:
Fund balances at 1 August 2024
830,523
554,022
Fund balances at 31 July 2025
864,068
530,448
Total
Unrestricted Unrestricted
funds
funds
general
designated
2025
2024
2024
£
£
£
16,394
3,900
-
322,631
302,338
-
3,324
5,274
-
342,349
311,512
-
332,378
227,319
24,547
332,378
227,319
24,547
9,971
84,193
(24,547)
1,384,545
746,330
578,569
1,394,516
830,523
554,022
Total
2024
£
3,900
302,338
5,274
311,512
251,866
251,866
59,646
1,324,899
1,384,545

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

page 4

THE CAVENDISH HOUSE TRUST

BALANCE SHEET

AS AT 31 JULY 2025

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds - general
17
Unrestricted funds - designated
16
2025
£
10,995
504,900
515,895
(4,710)
£
883,331
511,185
1,394,516
864,068
530,448
1,394,516
2024
£
14,525
467,239
481,764
(4,124)
£
906,905
477,640
1,384,545
830,523
554,022
1,384,545

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 July 2025.

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

page 5

THE CAVENDISH HOUSE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

Charity information

The Cavendish House Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Cavendish House, 4 Saxbys Lane, Lingfield, Surrey, RH7 6DN.

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 charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties at fair value. 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.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

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 from charitable activities are include on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Investment income, including bank interest, is recognised when receivable.

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.

page 6

THE CAVENDISH HOUSE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% straight line Plant and equipment 20% reducing balance Fixtures and fittings 20% reducing balance Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 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.

1.9 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.

page 7

THE CAVENDISH HOUSE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

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 payments 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.

1.10 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.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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 grants

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 10,454 3,900
Grants 5,940 -
16,394 3,900

page 8

THE CAVENDISH HOUSE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Residential care
Local authority income 322,631 302,338
5 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 3,324 5,274

page 9

THE CAVENDISH HOUSE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

6 Expenditure on charitable activities

Residential Residential
care care
2025 2024
£ £
Direct costs
Staff costs 184,497 171,995
Depreciation and impairment 23,574 24,547
Food and household expenses 15,092 12,774
Other staff costs 8,003 7,649
Rates and water 3,038 (7,880)
Insurance 7,892 7,887
Heat and light 15,367 3,460
Repairs and maintenance 38,429 16,476
Outings and activities 3,973 2,183
Motor and travel costs 2,367 4,791
302,232 243,882
Share of support and governance costs (see note 7)
Support 6,494 4,805
Governance 23,652 3,179
332,378 251,866
Analysis by fund
Unrestricted funds - general 308,804 227,319
Unrestricted funds - designated 23,574 24,547
332,378 251,866
Support costs allocated to activities
2025 2024
£ £
Printing, postage and stationery 137 146
Telephone 1,679 1,385
Subscriptions 862 267
Sundry expenses 1,019 630
Computer and software expenses 2,797 2,377
Governance costs 23,652 3,179
30,146 7,984
Analysed between:
Residential care 30,146 7,984

7 Support costs allocated to activities

page 10

THE CAVENDISH HOUSE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

7
Support costs allocated to activities
Governance costs comprise:
Independent examination fees
Accountancy
Legal and professional
8
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
Depreciation of owned tangible fixed assets
(Continued)
2025
2024
£
£
2,479
1,105
2,936
1,573
18,237
501
23,652
3,179
2025
2024
£
£
2,479
1,105
23,574
24,547
(Continued)
2025
2024
£
£
2,479
1,105
2,936
1,573
18,237
501
23,652
3,179
2025
2024
£
£
2,479
1,105
23,574
24,547
3,179
2024
£
1,105
24,547

9 Trustees

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

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
11 10
Employment costs 2025 2024
£ £
Wages and salaries 174,392 163,168
Social security costs 6,979 5,392
Other pension costs 3,126 3,435
184,497 171,995

There were no employees whose annual remuneration was more than £60,000.

page 11

THE CAVENDISH HOUSE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

10 Employees (Continued)
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2025 2024
£ £
Aggregate compensation 49,571 48,161

11 Taxation

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

12 Tangible fixed assets

Freehold land
and buildings
£
Cost
At 1 August 2024
1,022,895
At 31 July 2025
1,022,895
Depreciation and impairment
At 1 August 2024
129,226
Depreciation charged in the year
20,458
At 31 July 2025
149,684
Carrying amount
At 31 July 2025
873,211
At 31 July 2024
893,669
Plant and
equipment
Fixtures and
fittings
Motor vehicles
£
£
£
10,169
21,242
29,615
10,169
21,242
29,615
9,519
18,025
20,246
130
643
2,343
9,649
18,668
22,589
520
2,574
7,026
650
3,217
9,369
Total
£
1,083,921
1,083,921
177,016
23,574
200,590
883,331
906,905

13 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments
2025
£
-
-
10,995
10,995
2024
£
5,665
90
8,770
14,525

page 12

THE CAVENDISH HOUSE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

14 Creditors: amounts falling due within one year

14
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals
15
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2025
£
2,310
-
2,400
4,710
2025
£
3,126
2024
£
1,968
1,061
1,095
4,124
2024
£
3,435

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

16 Unrestricted funds - designated

These are unrestricted funds which are material to the charity's activities.

At 1 August Resources
At 31 July 2025

At 31 July 2025
2024 expended
£ £ £
Tangible Fixed Assets Fund 114,022 (23,574) 90,448
Development Fund 440,000 - 440,000
554,022 (23,574) 530,448
Previous year: At 1 August Resources
At 31 July 2024
2023 expended
£ £ £
Tangible Fixed Assets Fund 138,569 (24,547) 114,022
Development Fund 440,000 - 440,000
578,569 (24,547) 554,022

Tangible Fixed Assets Fund

The Tangible Fixed Assets Fund represents the proportion of the total funds that are represented by the tangible fixed assets of the charity.

Development Fund

The development Fund represents sums set aside for the future development of the services provided by the charity.

page 13

THE CAVENDISH HOUSE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

17 Unrestricted funds

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

At 1 August
2024
Incoming
resources
Resources
expended
At 31
£
£
£
General funds
830,523
342,349
(308,804)
Previous year:
At 1 August
2023
Incoming
resources
Resources
expended
At 31
£
£
£
General funds
746,330
311,512
(227,319)
Analysis of net assets between funds
Unrestricted
Unrestricted
funds
funds
general
designated
2025
2025
£
£
At 31 July 2025:
Tangible assets
792,883
90,448
Current assets/(liabilities)
71,185
440,000
864,068
530,448
Unrestricted
Unrestricted
funds
funds
general
designated
2024
2024
£
£
At 31 July 2024:
Tangible assets
792,883
114,022
Current assets/(liabilities)
37,640
440,000
830,523
554,022
July 2025
£
864,068
July 2024
£
830,523
Total
2025
£
883,331
511,185
1,394,516
Total
2024
£
906,905
477,640
1,384,545

18 Analysis of net assets between funds

19 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

page 14