Company registTrtion number. 3371270
CIL8rity registration number. 1063041
Sunny Mount (Knowle)
{A ￿Mpally limited by guarantee)
Annual R¢Ewt and Financial staten￿nts
for the Year Ended 31 March 2025
Buckler Spencer Limited
Old Police Station
Church Street
Swadlincote
Derbyshire
DEI 18LN

Sunny Mount (Knowle)
Contsnts
Reference and Administrativ¢ Details
Strategic Report
Tru5t¢e5' Report
3to6
Independent Auditors, Report
7tolO
Stat¢m¢nt of Financial Activities
Bala￿¢ Sheet
12
Notes to the Financial Statements
13to22

Sunny Mount (Knowle)
Reference and Administrative Detsils
Trustee¥
Mr D Matt(Kks
Pmf G H Boer
Ch*rlty Registration Number
IQ63041
Company Reglstrltlon Number
3371270
The ¢I￿lty is incoTp)ratrd in England and Wales.
48 F¢ntham Road
R¢81St￿ed Office
so11h￿R
B92 OAY
Auditor
Buckler Sp¢ncer Limited
Old Police Stalion
ChuTch Street
Swadlincote
DEI18LN
Page I

Sunny Mount IKnowle)
Strategic Report for the Year Ended 31 March 2025
The trustees, who are diT¢¢tors for the purp)ses of company law. Present their strntegic Tep)rt for the year end
31 Mar¢h 2025, in compliance with s414C of the Companies Art 2006.
Flnanclal revlew
Poucy on resenys
Reserves ￿CumUlated from cliaritable fi￿H￿raiSIng arc Dmintaincd in a separnte accoullL namely the welfare of
residents. account The charity endeavout5 to hold reserves to cl￿ble it to llRet its on-going operating
nmiitments and also to be abl¢ to respond quickly when furtber opp)rtUDities to extend our activities ore
identifi¢(L It is th¢ CoMpan￿S policy only to utilise these accouDts for welfare and leisure for the residents.
Thcrc is ￿s0 a Paddock View Appd reserve accounl h¢ld in a separdte fun¢ whid] to contribut¢ in due
course to the building of a specialist unit to replace the Padd￿k section of the home. This is no lotw ￿leVallt
as the old home in Kenilworth Rood was sold in 2009.
Prin4ip4lfMnthng sources
Funding is principally through income ttceived from rnidents and statsltory organisatioDS which 8UPPOrt the
in return for the care and accommothon provided
Risk management
The tDJStees have a duty to identify 2nd review the risks to which the charity is exposed ¢0 ¢n5ur¢
appropriate controls are in place to provide re&wI￿)IC assurance agairLSt and em)r.
The tnths have establisb¢d systems jnd prI￿￿re$ to help to n]anage these risks.
The strategic rep)rt was approved by the tn￿e¢S of the ¢harity on 10 December 2025 and signed on its bebalf
by:
Mr D Matrks
Tn￿1¢£
Page 2

Sunny Mount (Knowle)
Trustees, Report
The trustees. WI￿ are directors for the purw)ses of compony law, present Ihe annual report together with the
financial statetn¢nts 3nd auditors, retx)rt of the cllaritsble company for the year ended 31 Mar¢h 2025:
Objeetlves and Acdvhles
Objects and uinvJ
The main objective of the ¢ompany 15 the provision of L*re and a￿0￿mOdatiOn for the four residents of the
property at 127 Longdon Roa& Krnwle.
The principal ￿tiVity of the company is the 4¥eration of its wop¢rty at 127 ￿ngdon RO￿ Knowle, which
provides r¢sidential accommodation for 4 residents with learntng difficulties. thus fulfilling our conmutsnent to
continuing to provide public benefit from our activities.
The Company has considernble cash reservu the maJ￿ity of which re5ult&l from the sale of land in 21K)9 and it
has long been the objective of the Company to apply these reserves for the development of additional seTViC¢S
for the benefit of people with Learning Disabilitses residiDg in the Borough of Solihull.
Dwin8 the lattr months of 2018 the Company was approached by Olton Grange Limits¢ a Registered CharÈty
that ha(L for a nutnber of decades, been providing care and accomm￿10n to tldeAly citizens in their Regist¢red
Residcntial Care HoLne at 84 Warwick Road Olton Solihu]l B92 7JJ.
The HonK was Registered for a of 25 0￿￿Pants. a number of thc bthrn5 had been provid¢d with
en-suites however the remaining b¢drooms were too sm&ll to allow this and also fell way below the spaliai
standards that are now reqUIre￿eXpeCte(L CO￿ld0[5 connecting bear￿ We￿ very narrow alid on multi levels
and the premise4 in their CUTrent layouL was considered no longer fit for pwpose to provide accomm(Mlation for
increasingly frail residents. Consequently the Home found it increasingly difficult to fill voids and, for at least
the 12 month period preceding closure, the Home had been operating with than 3￿/0 of the bedriM)ms
vacaat resulttng ID a Critical reduction in inCA)rne and rendering the Company no longer fitwicially viable.
The Board of Trustees had boped that this critical situation would impTove however, and regrettably, it didTh'L
The Home was no longer fiDancially viable and had almos¢ exhausted its fmancial reserves and it was with ￿&t
reluctance that the Board of Trustees. accountable to arnongst others the Clwity Commisstoty decided that the
operation of th¢ Hom¢ uwst ¢w¢ and that the Charity and CompaTry knovrn as Olton Grange m￿st close and
thaL in ac¢ordan¢e with Article 8 of Olton Grange's Articles of Asswiatio]L they wished to ultimately transfer
the pmpety to Sunny Mount (Knowle) Lirnitsl thts traLsfer of property 15 also ill &C￿rdanCe with the Tnjst
Sunny Mount (Knowle) Ltd a￿eed to make a donation to Olton Grange to meet all oftheir debts and liabilili¢s.
including a consid¢rable sum ID respect of Statuti)ry liedundancy PayineDts. enabh'ng Olton Grange to close
honourably and in gcd standing.
It was Ori￿nallY intelld￿ that SuI￿Y Mount would take over the prerni￿ of Olton Gtange an& subject to
Planning PermissioN Building Regulatiots and any ststutory approvaL redevelop th¢ building to ¢reate a
number of apartsnents. on the fiz5t and second fl(y)r, for people with IArnittg Dlsabilities.
HovRv¢r. although the premise5 are freehold. the￿ rem￿lnS a restrictive covenant in place, applied by Solihull
Metropolitan Borough Council. that the building be ￿ &8 a Tare Home for Eld¢rly persolls" As a result of
the difficulties posed by this and other reasons. the compally decided to sell the property on the open markel
and this was ￿Mpleted on 30th June 2022. Following this, the loan was repaid to Sunny Mount (Knowle) and
the remaining fiulds from the sale proceeds were theD transferred to Sumiy Mount (Knowie). Olton Grange
Residential Home then applied to Companies Hous¢ to be struck off the regis￿.
Page 3

Sunny Mount (Knowle)
Trustees, Report
Sumiy Mount (Knowle) now activ¢ly considuing how to utilise Ihe funds reccived from Olton Grange
RegidelltiaL Home to ben¢fit the community by offering fillther residential care facilities.
Publw benefv
The charity provid&s residential care and accomrnodatioo OD a needs led basis iti a CQC registered care hom4
not on any Criteria Set up by the charity or on ability to pay. The trustees wnfirni that they have referred to the
guidance cootained in the Clwity Commission's generdl guidance on public benefit when reviewing the ThLsVs
aims and objectives and in plantiing fikn actAviti¢S.
The ttiJs*es coDfirn] that they have cotDplied with the reqll1r￿ts of section 17 of the Clwities Act 2011 to
have due regard to the public benefit guidance publi51Kd by th¢ Charity Cottm)ission for EDglalld and Wales.
Trustees and offieers
The tswst¢es and officers serving during th¢ y¢ar and since the year end were as follows:
Tn]stees:
Mr D matt￿kS
Prof G H Bo¢r (appointed l May 2024)
Structure¥ governAn¢e and management
Nathre ofgovtrning document
The chaTity is controlled by its governing docuDJeDL 8 deoa of trusl and consti￿1¢5 a lijnited company, limited
by guataotee. as defmed by the Compatlies Act 2(M)6.
Recruitiment andappOthtsie￿ oftruslees
Following the resignation of Mr Kokilagadd4 on 21st Augwt 2022, the charity a[wint￿ Mr Harv BoeT OD 1st
May 2024.
IAdueilon dnd 1Th￿nIng of trustees
If the intention to recrnit trustees cbanges approwiate itiduction and tsaining will be provided to any new
trustee5 without appropriat¢ experience in the charitabl¢
OrgaRis41iono1 s¢rnd¥re
The wmpaDYs most sellior officer is the Gellerai MaDager who reports directly to the Board on all strategi
issucs. The Home Manager, who rq)orts directly to the General MaEw8er. manages a team of care staff on
operational matters.
Page 4

Sunny Mount (Knowle)
Trustees, Report
Mdjor iisks and management ofthose ri¥kT
Rifk management
The In￿te¢S have a duty to ideDtify and ￿vIeW th¢ risks to wbich the ch￿lty is exposed and to eosure
appri)priate controls are in place to provide reasonable &ssurance aga[￿￿ fraud and error.
The ttustees have established systems and pr(K&Ju￿ to help to UW8ge these risks.
FiDAnci41 Instrnments
Objedives andpoucles
The In￿te¢S bave a duty to identify and review the risks to vknich the clwity is exposed and to ensure
appropii*e controls are in place to provide reasonabk assurance against fraud aTkd error.
The tr￿teeS bave establisbed systems and procedures to help to manage these risks.
CaThfvw
The charity retsiD8 sufficiart fimds on dep￿lt ts) manage its LZ8h flow requirernents.
Credts ruk
The ¢haTity's principal financial assets are bank ba1allc￿ and trade and other receiv8bles, and investments.
The Charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the balance
sheet are net of allowances for doubtful receivables. An allowdnce for impairment is llmde where tbere is an
identified loss event whtch, based OD previoiL8 experience. is evidence of a r¢duciion iti the recoverdbility of the
cash flows.
The credit risk on liquid is limited iwuse the COUDteTpartie5 a￿ banks with high credit-ratings assigned
by international CTedit-ratin8 agen¢ies.
Liquidity risk
In order to maintain liquidity to ensure that sufficient fillujs are available for ongoing operations and ￿tUre
developmeDts the charity keeps its bank balanc&8 ID short.tem] dq￿sIt accounts.
Furth¢r details regarding liquidity Tisk can be fou￿1 in the Ststement of ￿ting policies in the financial
statements.
StAtemenl of trustees, responsibilities
The trust¢es (who are also the directo￿ of Swmy Mount (Knowle) for the of company law) are
responsible for PTeparing the tn￿e¢s. report and th¢ fiD8ncial Statem￿ in accordance with applicable law ttnd
United Kingdom Accounting Standards (United Kmgdom Gencrally Accepted ALxountiDg Prnctice). in¢JudiDg
FRS 102 "The Financial Re￿rtillg Standard applicable in the UK and Republi¢ of Irelalld
Company law requires the tsustees to prepare financial staternents for each fUL￿CIal year. Under company law
the trustees must not appmve the financial statements unless they are satisfied that they give a true and fair view
of the stste of affairs of the charitsble company and of the incoming resources and application of resources,
including its income and expenditu￿ of the charitable company for that perio(L In prcpori￿ thes¢ financial
ststernen￿ the trust¢es are required to:
select suitsble accounting wlicies and apply th¢rn COD5iStentty;
observe th¢ metho(L% andprinciples in the Charities SORP.
Page 5

Sunny Mount (Knowle)
Trustees, Report
nth judgemffllts and cstimth that are reasonable and prudent"
state wheth¢r applicable accounting standards comprising FRS 102 bave been followe4 subject to any
material departures disclosed and ¢xplailluJ in the fll)ancial statements: and
prepare the fllwicial statemcnts on the going concern b&sis unless it is inappropriate to pr¢simie that th¢
ellaritable wmpany will continue in b￿lD￿.
The trustees are responsible for keeping proper accouniing recor&5 that caD disclose with reasonable accurdcy at
any time the financial position of the charitable company and enable them to ensure that the financial statements
cornply with the compani￿ Act 2006. They ar¢ also reSpo￿81b1e for safeguarding the assets of the charitable
company and hencc for tsking r¢&sonable steps for the preventii)n and det￿tion of fraud and other irregulaTities.
Th¢ trustces are responsible for the Traintrnattce aDd ititegrity of the coJporat¢ and financial itifornmtion
included on the cljaritable cOMpan￿S websitL Legtslation gOv￿ning the preparation and dissemination of
financial Statements rnay differ from I￿l$lation iti other jutisdictions.
Disrlo$ure of Information to avditor
Each trustee ha5 taken steps that they ought to bave tsken &$ a t￿￿ in oThler to make themselves aw8re of any
levant audit information and to establisb that the clwitys auditor is aware of that inforniatiotL The trustees
confirm that there is no tel¢vant ]nforn￿tIOn that they kl￿W of and of wbicb th¢y know the auditor is unawate.
The annual report was approved by the thjstees of the clwity on 10 December 2025 and signed on its behalf by:
Mr D Mattocks
Tn￿tee
Page 6

Sunny Mount (Knowle)
Independent Auditor's Report to the Members of Sunny Mount (Knowle)
OplnloD
We have audited the fjnancial stateM￿ts of SuDlly Movnl IKnowle) (the 'cbarity) for tbe y¢ar ended 31 March
2025, wbich comprise the Ststement of FinarKial Activities, Balance Sheel and Notes to the Financial
Ststements. iticluding a Sumrn￿ of Si￿lfiCant accounting policies. The financial rew)rting framework that has
been applted in their preparation is United Kingdom Accountjng St8ndard& wmprising Clwities SORP - FRS
102 The Financial Rqxyrtin8 Standard applicable in the UK 8nd Rqjubiic of Ireland, and applicabl¢ law (United
Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statem￿.
give a tru¢ and fair vi*w of the stat¢ of the clwitys affairs as at 31 March 2025 and of its incoming
resources and application of resources. incluthg its income and expenditure, for the year then endrf.
have Ix¢n prowly prepared in accordance with United Kingdom Generally Accepted Accounting Pra¢tiG¢'
BASLS for opinion
We conducted our audit in accoTdance with InternatiOn8J Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those Stand￿ a￿ further described in the auditor respN)nsibilities for
th¢ audit of the fmancial statements section of our reporL We are •dent ofthe chatity in accordance with
the ethical requirements that are relevant to our audit of the financial StateD￿nts in the UK including the FRC'S
Ethical Stgndard. and we hav¢ fulfilled our other ethical resp)nsibilities in accordance with these requirements.
We belieye that the audit evidence w¢ bav¢ obtained is sufficient and appropriate to provide a basis for our
optnion.
Concluslons relatlng to golDg concern
In auditing the financial statcments, we have conclud¢d that the tDJstees usc of th¢ going concern basis of
accounting in the prepar4tion of the fllwicial statements is appropriate.
Based on the work we have ￿r0[melL we bave not identified any material Unc¢￿]ntieS relating to eveDts or
conditions that. individually OT coll￿tiVely. may c&8t significant doubt on the charity's ability to continue as a
going con¢¢rn for a wiod of at least twelv¢ months from when the original financial statements We￿ authoris¢d
for i&sue.
OUT ￿sPOnsIbl11tieS and the Tesponsibiliti&s ofthe Irustett with respect to going concern are d¢s¢ribed in the
levant sections of this report.
Other inforn￿tiOll
The 1Th￿tee8 are responsible for the other infonnation. The other infornLqtion comprises the inforniation Included
in the annual report. other than the financial swt¢ments and our auditor's report the￿on. Our opinion on the
financial ststements does not cover the other itrfotmation an￿ except to the extent othetwise explicitly stat¢d in
our report. we do not express w form of assur￿ conclwion th¢rry)
In ¢onE￿tiOn with our Audit of the financial stateM￿L￿ our reswbiiity is to read the other inforntstion an
in doing so, consider whether the other information is Ma￿lalIY inLx)nsistent with the financial statements or
our knowledge obtained in the audit or otherwise appears to be materially misstated. If w¢ ideDtify such rnaterial
inconsistencies or apparetrt material missr8tement4 we are required to d¢t¢mitne whether there is a matrrial
O]iSStatem¢nt in the fmancial sta*ments or a material misststemenl of the other infomJatioL If, based on the
work we have perfornied we coll¢lude that there is a material ￿15518temelll of this other Infon￿O￿ we are
Tequired to report that facL
W¢ have nothing to report in this Tegar
Page 7

Sunny Mount (Knowle)
Independent Auditor's Rq￿rt to the Member5 of Sunny Mount (Knowle)
OpiDlon on other m*tter prescrlbed by the Companles Art 21106
In our opillio￿ b&sed on the work undertaken in th¢ course of thc audit:
the iDforniation given in th¢ Strategic R¢port a￿] Tn￿, Report for the financi81 year for wbich the
financial statements are prepated is consistent with the financial staternenty and
the Strategic Report and Tn￿lees, W hav¢ been prepared itt accordance with applicable legal
requirement
Matters on which we are required to report by exception
tn the liglrt of our knowledge and under￿dIng of the charity and it8 enviroDrnt obtained in the course of the
audit. we have not identified material misststements in the Strategic Report and the Trustee5' Repo
We have nothing to report in reSp￿t of the following matters where the compani￿ Act 2(K16 requires u5 to
report to you if. in our opinion:
adequate accounting records have not b¢en kepL or retUTDS adequate for our audit have not becn received
from branches not visited by us. or
the financial statements are not in agEeanent with the accountiDg records and returns: or
ertain disclosures of tTUStees remuneration specified by law are not n]ade' or
we have not teceived all the infom]ation and expianatiotis require for our audit.
RespoDsibi]itieg of trustees
As explained rnore ￿}lY in the Statement of trustees. reS￿nsIbIlItieS (set out on page 5 and 6). the tsustees are
responsible for the preparation of the financial ststements and for being satisfied that they give a true and fair
view. and for Such internal control the t￿￿teeS detennine is nettssary to enabl¢ the preparntion of financial
statements that ar¢ free from tnaterial mi&8t8t¢m¢nL whether due to fraud or envr.
In preparing the fi[w￿l41 statements. the tr￿steeS are Tesponsible for aswing the charity's ability to continue as
a going concern, disclosing. &s appli¢able, matters related to going Concern and using the going concern basis of
ounting unless the t￿￿¢￿ either intend to liquidate the charity or to cease operdtions. or bave no realisti
alternative bul to do so.
Auditor responsibilitles for the audh of the flDanclal statements
Our objectives ar¢ to obtain reasonable assurance about W￿￿1¢r the financial Statem￿ as a wbole are free
ftom matetial mi&8tstemenL whethcr due to fraud or emjr, and to issue an auditor's report that in¢ludes our
opinion. Reasonable assurdnce is a high level of ￿vrance. but is not a guardntee that an audit conducted in
accordance with ISAS (UK) will ahvays detrct a malerial tni&stsknt wh¢n it exists. Misstatements can arffise
from fraud or error and are CODsid¢red rnater1￿ if. individualty or in the aggregate, they could reasonably be
expectd to influence the economic decisioDS of tsken on the basis of these financial statements.
The extent to which our prw¢dures a￿ capable of det¢ctiDg irregularities. including fraud is detailed belovr.
Page 8

Sunny Mount (Knowle)
Independent Auditor's Report to the Members of Sunny Mount (Knowle)
Irregularities, including fraud are in51s￿eS of llon-compliance with laws and regulations. We design proG¢dures
in line with our responsibilitie& outlined above, to detect matrrial misstat¢m¢nts in T¢spect of irregularitie&
includitig fraud.
the extent to which our procedures are capable of detectiDg irregukntics. including Tra￿1 is detailed belovr.
We obtain and update our ut]derstsnding of the entity. its activiti¢4 its control environmeDL and likely ￿tUre
developments. including in relation to the legal and regulatory framework applicabl¢ and how the elltity is
omplyiug with that framewo￿.
Based on this understanding, we identify and a&8ess the risks of material mI￿aternent of the financial
st8temellts. whether due ￿ fraud or error, design and perforn) audit Pr￿edUreS responsiv¢ to those risks, and
obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This include5
consideration of the risk of acts by the eDtity that wer¢ contrary to applicable laws and regulatio[4 including
fraud.
In response to the risk of irregularities and tM)Trcoryliawe with jaws and regulations. includin8 fraud. we
d￿]glled procedure5 which include4t'
Enquiry of management around adual and ￿enti& Ittigatlon aThl claims as well as aCts￿l suspected and
alleged fiyu￿.
R¢vi¢wing minutes of meetings of those charged with governance:
Assessing the extent of compliance with th¢ laws and regulations cotis1￿ to have a dilrrt ll]aterial effect on
the fitwcial ststements or the operations of the entity through enquiry aad inspection"
Reviewing financial ststement disclosures and tsting to SuP￿rting docUM￿tion lo assess COD]pliance with
applicable laws and regulations"
Performing audit work over the risk of managrnt bias gnd ovetTide of cootrols. including testing of
significant journal entries and other adjustments for appropriatene
Bccau5e of the inberent linjitations of an audiL there is a Iisk that we will Dot detect all irr¢gularitie& including
those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk
Éncreaw the more that compliance with a law or re￿￿ation is removed from the events and transactions
reflected in the financial statemrnt& as we will iikety to become avAre of instances of non-￿mplianCe.
Tbe risk of not detecting a rnater1￿ misstalemeni resulting from fra￿1 is higher than for one resulting from error,
as fraud rnay involve cOlhL8io￿ forgery. intortional orni&fions misrwtstions or t￿ override of internai
control.
Use of oar report
This report is made solely to the ckwitabl¢ ¢ompanYs I￿￿te¢% &g a IKrfty. in ac¢ordanc¢ with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertakell so Ibat w¢ might slate to tb¢ charity's
ttuste¢s those matters we are required to stst¢ to them in an auditor'5 report and for no other purpose. To the
fullest extent permitted by law, we do not accept or a￿llne rryonsibility to anyone other than the charitable
company and it5 trustees as a body* for our audlt worl for this rem or f￿ the opinioDs we hav¢ fornie
Page 9

Sunny Mount (Knowle)
Independent Auditor's Report to the Members of Sunny Mount (KnoTrvle)
Mr Richard Spenccr BA FCA (Seoior Statutory Auditor)
For and on behalf of Buckler Spen¢er Limited. Ststutory Auditor
Old Police Station
Church Street
Swadlinwte
Derbyshire
DEI18LN
10 Dgcembet 2025
Page 10

SUDDY Mount (Knowle)
Statement of Financial Activitie5 for the Year Ended 31 m￿¢￿ 2025
(Including Income and Expenditure Account aJ)d Stfdtement of Total Recognised Gains
#nd Losses)
TotAI
2025
funds
funds
Note
Income and Elldovrnients froju:
Cljaritable activities
Investment income
253.024
51,185
253,024
58,448
7263
Totsl income
304209
7.263
311,472
Expendlture on:
Charitable activities
(484247)
{484,247)
Total expenditure
Net (expeThditureyincome
Net mvem¢nt in futKIs
484.247)
(484,247)
180.038)
7.263
172,775)
(180.038)
7.263
(172,775)
R¢eonefillation of fwids
Total brought forward
Totsl funits carried fonvard
1283.434
1,103.396
Unrestrlcted
fundg
146,595
1.430.029
16
153,858
Restricted
funds
1257,254
Total
2024
Note
Income and Endojrnents froDL"
Donations and legacies
c￿￿ltable activities
Invesiment income
io
251.786
50,286
io
251,786
56.629
6.343
Total income
302.082
6J43
308.425
Expendlture OD:
Charitable activities
381,524
381,524
Totsl expenditUTe
Net (apenditureyincome
381524
381.524)
79,442
6.343
(73,099)
Net movement in funds
(79.442)
6.343
(73.099)
Recon¢lli&tioD of fvDds
Total funds brought forward
1.362,876
140253
1,503,129
Total fun&8 carried forward
16
1,283,434
146.596
1,430.030
All of the charity's activities derive from continuing operdtions during the alK>ve two periods.
The fjmds breakdown for 2024 is shown in note 16.
The notes on pages 13 to 22 form an illte￿ part of these fiC￿la1 statements.
Pagell

Sunny Mount (Knowle)
(RegistratioD number: 3371270)
Balance Sheet as at 31 March 2025
202S
2024
Note
Flied assets
Tangible assets
12
66,611
63.429
Current a55¢ts
tkbtors
C&sh ￿ bank and in band
13
14
14.514
1,194,379
1,208,893
15.009
lJ66.122
lJ81.131
(14,530
Creditors: AnwuDts f*llkng due wlthln one year
15
(18.250
Net ¢urrent assets
1,190,643
1.366,601
Net 8s8ets
1,257254
1,430.030
Funds of the charity:
Restricted Incon￿ funds
Restricted fimds
153.858
146,596
Unrestrfcted Income funds
UnTestricted funds
1.103J96
1283.434
1,430.030
TotAI funds
16
1.257.254
The fuwicial statuncnts on pages I I to 22 w¢te approved by the tnW. and authorised for issu¢ on 10
December 2025 and signed on their behalf by:
Mr D Mattock5
Trustee
The notes on pages 13 to 22 form an tntegral PArt of these fil￿￿181 statements.
Page 12

Sunny Mount (Knowle)
Notss to the Financial Statements for the Year Ended 31 March 2025
I Charlty status
The charity 1$ limited by guardntee. incor￿￿rated in England and wal￿ and wnsequently do¢$ not have share
pital. Each of the tnL¥tecs is liable to contribute an amouDt not exceeding £1 towards the &￿ts of the charity
in the evffl)t of liquidation.
The address of its regisieTed office is:
48 FenthattL Road
Harnpton in Arden
Soiihull
B92 OAY
Tbese financial statements were authori￿ for issue by the tn]stees oj) 10 De¢ember 2025.
2 Aceoundng policies
Summary of 8lgnificant accounting policies and key a¢¢ounting estimates
The principal accounting policies applied in the preparation of these financial statements arc set out below.
These policies bave been consistently applied to all the years Present￿ unless otherwise stated.
Statemenl ofeomp]iAn¢e
The financial statements have been prepared in accordance with Accounting and RepoTlillg by Charities..
Statement of Reconullended Practice (applieable to chan.ties preparing Ibeir a¢￿uLtS in accord8Dce with the
Financial Reporting Standard applicable in th¢ UK and Republi¢ of Irelatyj (FRS 102)) (issued in October 2019)
- (Charities SORP (FRS 102)). the Financial Reporting Stsndard applicable in the UK and Republic of trelaTKI
(FRS 102) and the Companies Act 21K)6.
Basts of prep)Irallon
Sunny Mount (Knowle) It￿¢ts the defiDition of a public benefft entity under FRS 102. AsTets and liabilities are
initially recognised at historical cost or traDsaction value uuless oth¢rwise stated in th¢ r¢l¢vant accounting
policy llotes.
Colllg concern
The trustees consid¢r that there are no Materi￿ uKettainti¢s alM)ut the c￿￿1￿S ability ts) wntinue &5 a going
concern nor any Si￿lficant aTAS of uncertaitEty that affed the ￿ry1tig value of assets beld by the clmrity.
Exemption from prepariwd ¥ cash flow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash
flow statement in these fm8nci81 statements.
Inconw ¥Dd endowo*nts
All incon]e is recognised once tbe clwity has eOtitlen￿nt to the incon￿. it 15 probable that the income will be
iec¢ived and the amount of the income receivable caD be measured Teliably.
Page 13

Sunny Mount (Knowle)
Notes to the Financial StstemeDts for the Year EDded 31 March 2025
l)onalions and legaeies
Donations aT¢ recognised wben thc dwity has been notified in writitig of both the amouDt and settlement date.
In the event that a donatioll is subject to conditions that require a level of perfornjance by the ¢lJarity before the
charity is entitled to the fjjnds, the income 18 deferred and not recognised until either those conditions are fully
met, or the fulfthnent of those condition5 15 wholly within the Control of tbe chatity and it is Probable that these
conditions will be fidfilled in the reporting peri(
InvaWAenl incoHte
Divid¢Dds are recognised once the dlvidend has been declared 8nd notification has been received of the dividend
E4￿ndItUre
All expenditure is recwi8ed once there IS a legal or cott81￿ve obligation to that exp¢nditure, it is probable
settlement is required and the amount Can be D]easured Tejiably. All costs are allocated to the applicable
cxpenditure heading that a88regate similar costs to that category. Wbere costs catmot be directly attribufrd to
particular headtngs they have been allwated on a b&5is consistent with the use of ￿OurceS, with central staff
costs allocated on the b&sis of time spenL and depTKiatioD Charg￿ allocated on the portion of the asset's ￿e.
Other SLWrt costs are allocated based on the spread of stsff costs.
Charitsbl¢ ¢xp¢nditLre comprises those costs incutred by the charity in the delivery of its activities and services
for its beneficiaTies. It includes knth costs that caD be all(￿￿ed directly to such activities and those costs of an
GOVern￿ce costs
These include the costs attributable to th¢ dwity's cornpli8nr¢ with constitutional atid statutory rryuirenKnts,
including audil strategic maD8g¢m¢nt and tr￿SteeS meetings and re1rnb￿ expe￿.
Taxation
The charity is considered to pass the tests set out in Paragraph I kbedu]e 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable cornpany for UK COTwration tsx PUTW)￿S. Accordingly. the
ch￿lty is potentially exempt from laxation in resrKrt of incom¢ or capital ￿InS T￿1ved within categories
covered by Chapter 3 Part l l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent thal such iocome or gains are applied exclusively to clwitable puryyoses.
Tanglble fixed assets
Individual f￿¢d assets r05ting £50.00 or nJ)re are initially re￿rded at cos( less any subsequent accumulated
depreciation and subsequent accumulated lropairn￿L lo&￿.
Deprecirdtion and auKbrtisatioD
Depreciation is provided on tanwl>lc fixed &￿ets so as to WTit¢ off the cost or Valuatio￿ leks any estin￿ted
residual value, over their expeoted ￿￿ful economic life as follows:
Page 14

Sunny Mount (Knowle)
Notes to the Financial Statements for the Year Ended 31 March 2025
Depre¢iatlon n*thod and rate
Land and buildings
Motor vchi¢l¢s
2(Ph on COSL
Trade debton
T￿de debtors are amounts due from customers for services E￿Orr￿ed ill the ordinary course of businw.
Trade debtors are reco8Di%d initially at the trartsaction price.
A provision for the impaimlent of trade debtors is estsblished when there is objective evidence that the charity
will not be able lo collect all ar￿)￿Trts due according to the Original tern)s of the receivables.
Cash And cash equIV￿e￿ts
Cash and cash equivalents wmprise cash on hand and call dep)sits. and other short-temi highly liquid
investments thal are readily convert]Iple to & known am(Amt of cash wld are subjeth to an iDsignificaDt risk of
Iwige in value.
Trade credltors
Trade CT¢ditors are obligations to pay for 8Th)ds or services that have been acquired in the ordinary course of
busine&8 from suppliers. Accounts payable ar¢ classified as current liabilities if the charity does not have an
unconditionaI righL at the end of the rq￿titig perio￿ to defer settlcment of the creditor foT at Iwt twelve
months after the re￿rtillg dat¢. If th￿¢ is an UDconditioDal rigbt to defer settlement for at least twelve months
after the r¢portillg date, they are preseuted as nonthcurreni liabilities.
Trade creditors are reLx)gDised initialty at the transaction price and subsequently me&8ured at amortised cost
vsing the effective interest metho
Fund strneture
Unrestrict¢d income fijnds are general fuods that are available for use at the trustees disctcti(￿ in furtherancc of
the objective5 of the charity.
Restricted income fillmts are those donaied for we in a particular gr¢8 or for specific pury>ose& th¢ ￿se of which
15 testricted to that area or purp)se.
Pensions and other post retirement obllgatlons
The chariry operntes a defined contribution pension ￿￿eMe. wthl)utions are shown as aD expense as and wl
they are incurred and paid.
FlnaDclal Instruments
classif￿a￿￿n
Fiwncial assets and ftnancial Itabilitie5 are TrcOgDiS￿ when the clwity becoDJCS a paty to the contrnctual
provisioDS of the i1￿C￿L
Financial liabilities and ¢quty instru￿ are cl￿Tfied a¢¢orditig to the substance of the contwtual
arrangements entered into.
Page 15

Sunny Mount (Knowle)
otes to tbe Financial Statements for the Year Ended 31 March 2025
Recognition 4nd measMrenwTrl
All fllwicial &s5ets and liabilities at¢ iniiially Dje&8￿ at transactton price (Inch￿]￿8 transaction costs). except
for those financial assets classified as at fair value througb profit or lo￿ which are initially nwured ai fair
Value (wthich is nOM￿llY the transaction price excluding transaction costs). unless the arrongement ConSti￿t¢S a
financing transaction. If an arrangement constitutes a financing transactio￿ the financial or financial
liability is It￿Su[ed at the present V81ue of the firture payments disryymted at a market rnte of interest for
similar debi iDstrumenL
Financial assets and liabiliti¢s are only offset tn the statem¢nt of Onancial p)sition whety and only when thuc
exists a legally enforceable right to set off the recognised arnounts and the ¢P￿lty intends either to settle on a
net basi& or to realise tbe wet and settle the liability simultatteously.
FiELancial assets are derecognised when and only when a) the ca)ntractual rigbts to the flows from the
financial asset expire or are settle4 b) the chatity transfer5 to anoiher party substatLtially all of the risks and
rewards of owneTship of the financial asseL or c) the cbatity. despite having retaiDed some. but not alL
significant risks and rewards of Ownersbi￿ h&$ trat]sfcrred control of the &wt to another paty.
Financial liabilities are dereCOgni￿ only when the obligation specified in the wntract is discharge4 cancelled
OT expires.
F￿r value
The best evidence of fair value is a quoted PTice for an Identi￿ asset in an active madceL When quoted prices
are unavailable. the price of a recent transaction for an identical assd provides evidence of fair value as lon8 as
there has not been a significant cbang¢ in economic cIrcum￿ceS or a significant lapse of time since the
transaction took pia¢¢. If the llwket is not artive and recent tTansactions of an identical asset on their owm are
not a go￿￿ estimate of fair value, the fair value is estimated by using a valuation technique.
3 Income from charltable activltles
UDre5tricted
funds
GeDer
Totydl
2025
Provision of care and accomothon
253,024
253.024
Unrnstrirt¢d
funds
General
Totsl
2024
Provision of ¢ar¢ and a¢¢omodation
251,786
251.786
4 Investment income
funds
General
Restrlcted
nd8
Total
2025
Interest receivable and similar income.
Interest receivable oo bank deposits
51.185
7.263
58.448
51,185
7,263
58.448
Page 16

Sunny Mount IKnowle)
Notes to the Finanelal Statements for the Year Ended 31 March 2025
fuDds
Ceneral
Restricted
funds
Total
2024
tnter¢st receivable aThl stmilar income.
Interest receivabl¢ on bank deposits
50.286
6,343
56.629
50.286
6.343
56,629
5 Ewnditsre ch2ritsble atthld
uJ￿eStrICtea
funds
General
Totsl
2025
Note
Provision of care and accom(MJatioD
Staff ¢osts
Governance costs
121.759
359.488
121.759
359.488
3.0(M)
484.247
484,247
UDre5tri¢ted
funds
General
Total
2024
Provision of care and acc4)modatiOD
Staff costs
Govenwice costs
89,107
277.111
15.306
89,107
277,111
15,306
381.524
381.524
Aetlvlty
IIDdertakeu
2025
Provision of car¢ and wxomodation
481247
Aetlvfity
undertaken
481,247
2024
Provision of care and accomodation
366.218
366,218
Page 17

Sunny Mount (Knowle)
Notes to the Finaneial Statements for the Y&gr Ended 31 March 2025
£450.281 (2024 - £366.218) of the aly)ve exprnditure was atiributabk to unrestricta fuDds and £Nil (2024 -
£Nil) to restricted ￿nds.
In addition to the extaiture analysed above, there are also 8overnanc¢ c08ts of £3.1M)0 (2024- £15,306) which
relate directly to cbaritsble activities. See Dote 6 for fiuther drtails.
6 An*lysis of gOvern￿¢e xnd support costs
Covernan¢e ujsts
Unrestrleted
fuDds
General
Totsl
funds
Audit fres
Audit of the financial stst¢ments
Legal fe¢s
2,400
600
Tot*1 for 2025
3,000
Totsl for 2024
15.306
15,306
7 Net ID¢omingloutgolDg resourtt5
Net outgoing resources for the year include:
2025
2024
Audit fees
Depreciation of fixed assets
2.400
6.634
4.538
8 Trustees remunerotioD and expeAS
No Irustees, nor any persons CODnected with have teceiv￿1 any remun¢ration from the cljarity during the
No tTUStees have received any reimbur*l eXpe[L￿ or any other b￿efits from th¢ clwity Ibjring the y¢ar.
Page 18

Sunny Mount (Knowle)
Notes to the Fin*nclal Statements for the Year Ended 31 March 2025
9 Staff costs
The aggregate payroll costs were &8 follows:
2025
2024
Stsff ¢osts during Ib¢ ye*r were:
Wages and salaries
Social security costs
Pension costs
Other staff costs
324.729
22,120
6.047
6,592
254,468
16,917
5,726
359.488
277,111
The monthly average uutnber of persons (inchmjing senior njanagem￿l I Icadersbip team) en]ployed by the
clwity during the year expressed a5 full time equival¢Dts w&s as follo
2025
No
2024
Carc staff
Administration
No etnployee received C￿￿1UMents of more than £60.(KK) thring the year.
10 Audltors, r¢mllneratlon
2025
2024
Audit of the financial siaternents
2,400
11 TaIation
The clwity is a registered charity and is therefore exempt from t￿tiO
Page 19

SunDy Mount (Knowle)
Notes to the Financial Statements for the Year Ended 31 March 2025
12 T￿n￿ThIe flxed as%ts
I￿nd gnd
bulldiDgs
Motor vehlcles
Total
At l April 2024
At 31 March 2025
27,680
124,589
96,909
27,680
124,589
Depreclation
At l April 2024
Charge for t￿ y￿r
38.760
1.938
14.680
53,440
4.538
At 31 March 2025
40.698
17.280
57.978
Net book value
At 31 March 2025
56211
10.400
66,611
At 31 March 2024
58,149
13,000
71.149
13 Debtors
2025
2024
Trdde debtots
Prepaynents
Other debtors
322
8,092
6,11)0
6,573
8.136
300
14,514
15,009
14 Cash 2nd eash equlv21eDts
2025
2024
Cash on hand
Cash at bank
Short-term deposits
274
121.954
1.072,151
61
152.357
1213.704
1,194.379
1,366.122
Page 20

Sunny Mount (Knowle)
Notes to the Financial Ststements for the Year Ended 31 March 2025
IS Credltors: anM)unts falling due Tvitbin (bne year
2025
2024
Trade creditor5
Other creditors
9,153
1,297
7.800
5.567
1,163
7.81X)
18,250
14,530
16 Fun
Balance fdt I
April 2024
IRcomiDg
resources
Resourtts
Balance St 31
March 2025
Unrestrlcted funds
Genernl
1283,434
304209
(484247)
1,103.396
Restrlcted funds
146,595
7263
153,858
Total fund8
1,430.029
311.472
(48424
1,257.254
Balallce at I
Aprll 2023
Incoming
Resources
e￿ellded
BAlallce 4t 31
MArch 2024
Ullrestricled funds
General
lJ62.876
302,082
{381,524)
1283,434
Restricted funds
140253
6.343
146.596
Totsl funds
1.503,I29
381.524
1430.030
The specific purposes for which the fimds are to iK applied are as follows:
Paddock View Fund
This comprises rnOD¢y Taised for the construction of a new building for the care of r¢sidents with seyere learnin8
disabilities.
Welfar¢ Fund
Thig fimd is ￿ed to receive donations to pmvide itenk8 for the welfare of the residents such as trips and
equipmenL
Page21

Sunny Mount (Knowle)
Notes to the Flnancial Statements for the Year Ended 31 Marcb 2025
17 Analysis ofnet assets between ￿lld$
Total funds at
31 March
2025
nds
General
Restrlcted
Tangible fixed a￿ts
Current assets
Cumt liabilities
66.611
1,055.035
(18250)
66.611
1208.893
18250)
1257.254
153.858
Total net assets
1,103.396
153,858
Unrestricted
nds
General
Total funds at
31 March
2024
funds
Tangible fixed 88sets
Current ass¢ts
Current liabilities
63.429
1.234,535
14,530)
63.429
1.381.131
(14.530)
146.596
Total n¢t &8sets
1283.434
146.596
1.430.030
18 Analysis of net tsnd$
AtIApr
2024
nancing cash At 31 March
flow8
2025
Cash at bank and in hand
1.366.122
171.743
1,194,379
Net debt
1.366.122
At l Aprfl
2023
(171,743
1.194,379
Fin￿ring cash At 31 March
flojvs
2024
Cash at bank and tll Iwid
1,424.959
58,837
1,366.122
Net debt
58.83
1366,122