THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND (COMPANY NUMBER: 3164340)
REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2025
THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
REPORTS AND ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2025
WORKING NAME Association for Palliative Medicine CHARITABLE OBJECTIVE The relief of sickness by the advancement of palliative medicine REGISTERED COMPANY NUMBER: 3164340 REGISTERED CHARITY NUMBER: 1053572
APM COUNCIL
Dr Suzanne Kite President Prof Pail Paes Vice-president Dr Sarah Cox President support Dr Matthew Dore Honorary Secretary Dr Natasha Wiggins Treasurer Dr Aoife Gleeson Wales Representative Dr Bernadette Brady Republic of Ireland Representative Dr Fiona MacCormick Scotland Representative Dr Helen Bonwick England Representative Dr Natasha Lovell Dr Wendy Prentice Solomon Larsey Annan Ako-Otchere Paul Perkin Trudie Roiz De Sa
REGISTERED OFFICE ACCOUNTANTS
Lancaster Court, 8 Barnes Wallis Road, Fareham, PO15 5TU
Knight Goodhead Limited 7 Bournemouth Road, Chandler's Ford, Eastleigh Hampshire, SO53 3DA
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
DIRECTORS AND TRUSTEES REPORT
The Directors, who are also the Charity Trustees, present their report and the accounts for the year ended 30 November 2025. They have been prepared in accordance with the charity's governing document, as well as the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102.
The Association for Palliative Medicine (APM) is a company limited by guarantee. The liability of the members is limited by their guarantee. In the event of the Association being wound up during the period of their membership (or within a year following), members undertake to contribute such amounts as may be required, up to a maximum of £10.
The APM exists to promote the advancement and development of palliative medicine and is recognised as representing healthcare professionals at all grades who work in palliative medicine and those with an interest in the specialty.
It does this, and delivers a benefit to the public in a number of ways through:
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l Provision of a national and regional network for palliative medicine professionals.
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l The dissemination of information through a bi-monthly bulletin and website www.apmonline.org .
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l The development and implementation of education and training materials for specialists and non-specialists in palliative medicine.
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l Organisation of study days and events.
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l Maintaining links with other specialists.
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l Representing palliative medicine's viewpoint and concerns to Government and other bodies.
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l Membership of the European Association for Palliative Care.
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l Medical manpower database of professionals working in the specialty to assist with staffing and training requirements.
Summary of the last 12 months
Meetings
The APM Council continued to hold their meetings every other month. We have also completed a full cycle of Board of Trustees meetings (x4).
Committee meetings are continuing to take place regularly.
FAMCARE Audit
The FAMCARE audit (survey of bereaved relatives) ran again in 2025 with 46 registrations compared to 43 in 2024. The cost to participate remained the same at £125.
PCC 2025
PCC 2025 was held in person on the 20th – 21st March 2025 at the ICC Belfast.
EAPC 2025
The APM exhibited at the 19th World Congress of the European Association for Palliative Care (EAPC) in Helsinki from the 29th – 31st May 2025.
Sustainability
The APM have continued to work alongside the Palliative Care Sustainability Network in promoting the Greener Palliative Care Award scheme. The scheme has now completed its pilot term and will be presenting the first phase of awards at PCC 2026.
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
DIRECTORS AND TRUSTEES REPORT (Continued)
Additions
The APM has continued to respond to the Assisted Dying Debate. Dr Sarah Cox was invited to provide oral evidence at the first round of the Public Bill Scrutiny committee, the APM also submitted written evidence in advance of this session.
Dr Suzanne Kite was invited to present oral evidence at the House of Lords TIA Bill Select committee in October.
The APM have submitted responses to both the Health and Social Care Committee and the Royal Commission (Palliative End of Life Care Commission). Dr Sarah Cox has been a member of the PEoLC advisory board. Letters have been circulated to MPs, MSPs and Peers in the House of Lords, and a range of materials produced for APM Members and Non Members including a bank of 21/22 questions for the MPs and MSPs.
A number of Executive members have undergone media training and have therefore continued to respond to media requests speaking on behalf of the APM in both radio and TV interviews.
The APM have contributed to and endorsed the EAPC Atlas of Palliative Medicine and the Supportive Oncology Statement.
| Membership for the year may be summarised as follows: Full members paying full subscription Full members paying reduced subscription Associate members Associate members - Non-Doctor Parental Leave Junior Doctor Medical student |
2025 2024 543 531 395 376 80 140 75 - 16 12 268 210 282 254 1,659 1,523 |
|---|---|
| Directors | |
|---|---|
| Dr Sarah Cox | Paul Perkin |
| Dr Natasha Wiggins | Trudie Roiz De Sa |
| Dr Suzanne Kite | Solomon Larsey Annan Ako-Otchere |
| Dr Matthew Dore | Professor Paul Paes |
Directors are nominated and elected by APM members on Full Member and Full Member with Reduced Subscription levels. The APM shares its educational and research resources with other levels of membership including Associate non Doctor members whilst not providing them with voting rights. Formal training is not given by the APM in respect of fulfilling the role of Director, however most palliative medicine doctors have management training and experience and bring this valuable asset to the various committees of the APM.
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
DIRECTORS AND TRUSTEES REPORT (Continued)
Financial review
The deficit of £43,603 for the year leaves total funds of £454,772 at the balance sheet date. Included in these fund balances are £109,254 of restricted funds as shown in note 10. A designated education fund ends the year with a balance of £207,904 (note 11). So far as free reserves are concerned, a deficit of £43,956 in the year leaves a fund balance of £137,614 at the year end. The trustees are satisfied that this level of reserves enables the company to continue to fulfil its charitable objectives and obligations.
As disclosed in note 4, there is a charge of £70,412 (2024: £67,777) in these accounts paid to the employers of our President, vice-president, secretary and treasurer to cover replacement consultant costs while they were carrying out APM
Reserves
The trustees aim to maintain general reserve levels at the equivalent of at least six months expenditure. The unrestricted fund balance (excluding designated funds) at the year end of £137,614 is below this level and continues to be carefully monitored by the trustees.
Investment Policy
The Trustees have the authority to invest the money that APM does not immediately need in any investments or properties. At present, surplus funds are invested in ethical fixed rate bonds ensuring that that interest is received on the balance.
Risk Review
The trustees are satisfied that the major risks to which the charity is exposed, as identified by the trustees, are being reviewed, and systems are being established to manage those risks.
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
DIRECTORS AND TRUSTEES REPORT (Continued)
Directors' Responsibilities
Company law requires the directors to prepare the directors and trustees report and the accounts for each financial period which give a true and fair view of the state of affairs of the company at the end of the period and of its surplus or deficit for the period. In preparing those accounts, the directors are required to:-
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l select suitable accounting policies and then apply them consistently;
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l make judgements and estimates that are reasonable and prudent;
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l state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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l prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in operation.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Signed by order of the council on 03/03/2026
Trustee N Wiggins
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
I report on the accounts for the year ended 30 November 2025 set out on pages 7 to 15.
RESPECTIVE RESPONSIBILITIES OF DIRECTORS AND INDEPENDENT EXAMINER
As the trustees of the charitable 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 charitable 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 charitable company’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 EXAMINERS REPORT
Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. 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:
(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 accounting 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.
03/03/2026
C J GOODHEAD FCA 7 Bournemouth Road KNIGHT GOODHEAD LIMITED Chandler's Ford Chartered Accountants Eastleigh Hampshire SO53 3DA
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2025
(including Income and Expenditure account)
| Notes INCOME Charitable income Membership subscriptions Study days 3 e-ELCA FAMCARE subscriptions Website advertisements Other contributions Investment income TOTAL INCOME EXPENDITURE Charitable activities 5 TOTAL EXPENDITURE Net expenditure for the year before transfers Transfers between funds NET EXPENDITURE FOR THE YEAR Fund balances at 1 December 2024 FUND BALANCES AT 30 NOVEMBER 2025 10,11 |
Restricted Unrestricted Total Total funds funds 2025 2024 £ £ £ £ - 221,144 221,144 211,455 20,000 220,043 240,043 115,527 2,828 - 2,828 1,952 - 6,000 6,000 5,250 - 3,620 3,620 3,860 - 329 329 - - 8,548 8,548 10,449 22,828 459,684 482,512 348,493 35,961 490,154 526,115 551,745 35,961 490,154 526,115 551,745 (13,133) (30,470) (43,603) (203,252) - - - - (13,133) (30,470) (43,603) (203,252) 122,387 375,988 498,375 701,627 109,254 345,518 454,772 498,375 |
|---|---|
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2024
| INCOME Charitable income Membership subscriptions Study days e-ELCA FAMCARE subscriptions Website advertisements Other contributions Investment income TOTAL INCOME EXPENDITURE Charitable activities TOTAL EXPENDITURE NET EXPENDITURE FOR THE YEAR BEFORE TRANSFERS Transfer between funds NET EXPENDITURE FOR THE YEAR Fund balances at 1 December 2023 FUND BALANCES AT 30 NOVEMBER 2024 |
Restricted Unrestricted Total funds funds 2024 £ £ £ - 211,455 211,455 - 115,527 115,527 1,952 - 1,952 - 5,250 5,250 - 3,860 3,860 - - - - 10,449 10,449 1,952 346,541 348,493 23,825 527,920 551,745 23,825 527,920 551,745 (21,873) (181,379) (203,252) - - - (21,873) (181,379) (203,252) 144,260 557,367 701,627 122,387 375,988 498,375 |
|---|---|
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
Company number: 03164340
BALANCE SHEET AT 30 NOVEMBER 2025
| Notes FIXED ASSETS Tangible assets 6 Investments 7 CURRENT ASSETS Debtors 8 Cash at bank and in hand CREDITORS: amounts falling due within one year 9 NET CURRENT ASSETS NET ASSETS 10 FUNDS Restricted funds 10 Designated funds 11 Other unrestricted funds 11 TOTAL FUNDS |
2025 2024 £ £ £ £ 3,456 6,912 92,215 88,490 131,759 125,465 314,787 350,665 446,546 476,130 (87,445) (73,157) 359,101 402,973 454,772 498,375 109,254 122,387 207,904 194,418 137,614 181,570 454,772 498,375 |
|---|---|
For the financial year ended 30 November 2025, the company was entitled to exemption from audit under section 477 Companies Act 2006.
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l 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;
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l The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
Approved by the council on 03/03/2026 and signed on its behalf by
N Wiggins Treasurer
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2025
- 1 ACCOUNTING POLICIES
(a) Accounting convention
The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 and the Companies Act 2006.
The charity meets the definition of the public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The accounts have been prepared on the going concern basis. There are no material uncertainties about the charity's ability to continue.
(b) Income
Income is recognised when the charity is entitled to receipt.
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l PCC income is recognised when it is received.
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l Investment income is included when receivable.
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l Resources are deferred when, at the end of an accounting period, they have been received but the charity has yet to become unconditionally entitled to them.
(c) Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. It includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
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l Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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l All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource.
(d) Tangible fixed assets
Fixed assets are capitalised for ongoing use within the company, where the individual cost of the asset exceeds £100. Depreciation is provided on fixed assets to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Website 3 years straight line
(e) Fixed Asset Investments
Cash held on fixed term deposits are measured at transaction price.
(f) Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the result for the year.
(g) Funds
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund together with a fair allocation of management costs and overheads.
Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity.
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2025
2 LEGAL
The charity is a company limited by guarantee and has no share capital. The charitable company was incorporated on 26 February 1996 in England and Wales and was registered on 8 March 1996 with the Charity Commission in England and Wales. The charity is a public benefit entity.
The registered office of the charitable company is Lancaster Court, 8 Barnes Wallis Road, Fareham, PO15 5TU.
| 3 STUDY DAYS AND EVENTS Juniors Conference 2025 PCC - Mar 2025 Monthly webinar series Postgraduate Medical Education Conference 2025 clinical update series - May and June 2025 Juniors Community Palliative Care Webinar - March 2025 Undergraduate SIF Annual Conference - Nov 2025 Trainees Management Study Day (service development) - Jul 2025 Senior Clinicans Development series study day - Oct 2025 SAS & Hospice Doctors Committee Study Afternoon - Nov 2024 Juniors Conference 2024 - Nov 2024 Trainees Starter Kit webinar - Nov 2025 Education Costs (non event specific) |
Income Expenditure Surplus / (deficit) £ £ £ 1,710 (1,432) 278 213,447 (201,287) 12,160 220 (3,258) (3,038) 48 (1) 47 13,450 (4,497) 8,953 - (2) (2) 5,800 (4,977) 823 2,400 (1,625) 775 2,410 (2,254) 156 369 (1,508) (1,139) 125 (1,004) (879) 20 (1) 19 44 (4,711) (4,667) 240,043 (226,557) 13,486 |
|---|---|
4 TRUSTEE COSTS
During the year, the following disbursements were made:
| Recipient Reason Great Western Hospitals NHS Dr Natasha Wiggins time as Treasurer Chelsea and Westminster Hospital Dr Sarah Cox time as President The Leeds Teaching Hospitals NHS Dr Suzanne Kite time as President Belfast Heath and Social Care Trust Dr Matthew Dore time as Hon Secretary Newcastle University Prof Paul Paes time as Vice-President Two trustees (2024: 5) Travel and subsistence costs reimbursed No director received emoluments during the current year nor the prior year. |
2025 2024 £ £ 18,195 15,489 6,076 22,538 27,192 18,432 5,005 11,318 13,944 - 70,412 67,777 1,044 1,133 |
|---|---|
One trustee received a gift totalling £68 in recognition of their contribution to the charity over their term of office.
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2025
| 5 CHARITABLE ACTIVITIES EXPENDITURE Direct Charitable Expenditure Study days (see note 3) e-ELCA British Medical Journal Subscriptions Sage Publications (Palliative Medicine Journal) Pharmaceutical Press Living and Dying Well Research and prize giving Advertising Depreciation Support Costs Contribution for officers (see note 4) Chief Operating Officer costs Recruitment Secretariat Travel and accommodation Office expenditure and IT support Stationery, photocopying and printing Postage Insurance Bank charges Legal and professional Fees Accountancy and independent examination |
Restricted Unrestricted Total Total funds funds 2025 2024 £ £ £ £ 20,000 206,557 226,557 113,009 14,500 - 14,500 11,990 - 18,167 18,167 20,000 - 13,473 13,473 13,081 - 56,403 56,403 55,507 - 10,000 10,000 - 125 2,702 2,827 11,065 - 1,904 1,904 1,981 3,456 3,456 3,456 - 70,412 70,412 67,777 - - - 129,025 - - - 15,300 - 81,039 81,039 86,760 326 5,637 5,963 2,834 420 7,119 7,539 7,555 - 741 741 203 - 3,865 3,865 1,557 - 828 828 851 - 1,031 1,031 816 590 3,155 3,745 5,883 - 3,665 3,665 3,095 35,961 490,154 526,115 551,745 |
|---|---|
Included within Accountancy and independent examination costs are independent examination fees of £2,280 (2024: £2,160)
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2025
| 6 TANGIBLE FIXED ASSETS COST At beginning and end of year DEPRECIATION At beginning of year Charge for the year At beginning and end of year NET BOOK VALUE At end of year At beginning of year 7 FIXED ASSET INVESTMENTS 8 DEBTORS Other trade debtors Prepayments (including PCC 2026) 9 CREDITORS: amounts falling due within one year Accruals Deferred income (including PCC 2026) Other creditors £85,000 has been invested in a 3 year ethical bond, due for expiry in September 2026. |
Website Total £ £ 10,368 10,368 3,456 3,456 3,456 3,456 6,912 6,912 3,456 3,456 6,912 6,912 2025 2024 £ £ - 1,125 131,759 124,340 131,759 125,465 2025 2024 £ £ 24,200 16,980 55,983 17,753 7,262 38,424 87,445 73,157 |
|---|---|
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2025
| 10 | RESTRICTED FUNDS | Balance at | Balance at 30 | |||
|---|---|---|---|---|---|---|
| 1 December 2024 | Income | Expenditure | **Transfers ** | November 2025 | ||
| £ | £ | £ | £ | |||
| BRCT | 2,271 | - | (590) | - | 1,681 | |
| e-ELCA | 117,284 | 2,828 | (14,500) | - | 105,612 | |
| Juniors Committee | 2,832 | - | (871) | - | 1,961 | |
| PCC grant | - | 20,000 | (20,000) | - | - | |
| 122,387 | 22,828 | (35,961) | - | 109,254 | ||
| BRCT | Balance at 1 December 2023 £ 13,926 |
Income £ - |
Expenditure £ (11,655) |
Transfers - |
Balance at 30 November 2024 £ 2,271 |
|
| e-ELCA | 127,322 | 1,952 | (11,990) | - | 117,284 | |
| Juniors Committee | 3,012 | - | (180) | - | 2,832 | |
| 144,260 | 1,952 | (23,825) | - | 122,387 |
Breathlessness Research Charitable Trust (BRCT)
The purpose of this fund is for an annual award or lecture to encourage and promote an interest in Breathlessness.
e-ELCA
The purpose of this fund is for an e-learning project, End of Life Care for All, commissioned by the Department of Health and delivered by e-LfH in partnership with APM.
Juniors Committee
The purpose of this fund is to finance the APM juniors conference.
PCC Grant
This relates to a specific grant towards the 2025 PCC in Belfast, which was fully utilised in the year.
| 11 | UNRESTRICTED FUNDS | Balance at Balance at 30 |
|---|---|---|
| Education fund | 1 December 2024 Income Expenditure Transfers November 2025 £ £ £ £ 194,418 240,043 (226,557) - 207,904 |
|
| Other unrestricted funds | 181,570 219,641 (263,597) - 137,614 |
|
| 375,988 459,684 (490,154) - 345,518 |
||
| Education fund | Balance at Balance at 30 1 December 2023 Income Expenditure Transfers November 2024 £ £ £ £ 191,900 115,527 (113,009) - 194,418 |
|
| Other unrestricted funds | 365,467 231,014 (414,911) - 181,570 |
|
| 557,367 346,541 (527,920) - 375,988 |
Education Fund
The purpose of this fund is for supporting education in palliative and end of life care.
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THE ASSOCIATION FOR PALLIATIVE MEDICINE OF GREAT BRITAIN AND IRELAND
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2025
| 12 ANALYSIS OF NET ASSETS BETWEEN FUNDS For the year ended 30 November 2025 Fixed assets Current assets Current liabilities For the year ended 30 November 2024 Fixed assets Current assets Current liabilities |
Restricted Unrestricted TOTAL funds funds 2025 £ £ £ - 95,671 95,671 109,254 337,292 446,546 - (87,445) (87,445) 109,254 345,518 454,772 Restricted Unrestricted TOTAL funds funds 2024 £ £ £ - 95,402 95,402 122,387 353,743 476,130 - (73,157) (73,157) 122,387 375,988 498,375 |
|---|---|
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