Knightswood Care
Charity No. 1082006
Company No. 03587073
Trustees, Report and Unaudited Accounts
31 March 2025

Knightswood Care
Contents
Pages
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
Summary Income and Expenditure Account
Balance Sheet
Statement of Cash flows
Notes to the Accounts
Detailed Statement of Financial Activities
Page I

Knightswood Care
Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006,
present their report with the unaudited financial statements of the charity for the year ended 31
March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 03587073
Charlty No. 1082006
Princlpal Office
The Knightswood Care Centre
Asheldham Hall Farm
Hall Road
Asheldham
Essex CMO 7JF
Re8iStered Office
Knightswood Day Care Centre
Asheldham Hall Farm
Hall Road
Asheldham, Essex
CMO 7JF
Directors and Trustees
The Directors of the charltable company are its Trustees for the purposes of charity law.
The following Directors and Trustees served during the year:
J. Band
C. Fisher
F. Mitchell
R.C. Overall
S.J. Parson5
S. Pinch
(Resigned 12 May 20251
Accountants
Shirley Smith & Co Ltd
11 Chandlers Way
South Woodharn Ferrers
Chelmsford
Essex
CM3 STB
Page 2

Knightswood Care
Trustees Annual Report
OBJECTIVES AND ACTIVITIES
The purpose of the charity as set out in its governing document is to promote, support and advance such
charitable institution or institutions or charitable purposes such as the Charity thinks fit for the benef it of the
individuals in the Maldon District of Essex or such other areas as the Trustees of the Charity shall determine,
To provide a comprehensive range of Day Care services which promote independence, well-being and choice
and empower older people to live full and active lives and to reach optimurn levels of good health. To work
with partners in the statutory, private and voluntary sector in developing services which meet the needs of
older people and their carers.
The attached Chairman's Report attached details the challenges and ambition of the trustees.
A lar8er charity must provide an explanation of its aims, includin8 details of the issues it seeks to tackle and
the changes or differences it seeks to make through its activities...
A larger charity must provide an explanation how the achievement of its alrns will further its legal purposes...
A larger charity must provide an explanation of its strategies for achieving its stated aims a nd objectives...
A larger charity must provide an explanation of its criteria or measures it uses to assess success in the
reporting period,..
A larger charity should provide a more detailed explanation of its short-term and long-term aims and
objettives...
ACHIEVEMENTS AND PERFORMANCE
A larger charity must review its charitable activities undertaken, explaining performance achieved against
objectives set ...
A larger charity must include an explanation when material fu ndraising activities are undertaken, details of
the performance achieved against fundraising objectives set ...
A larger charity must provide an explanation when material investments are held, details of investment
performance achieved against objectives set
A larger charity must provide an explanation of any material expenditure occurred to raise income in the
future...
A larger charity must provide commentary on those significant positive and negative factors within and
outside the charity's control which are relevant to the achievement of its objectives
PLAN5 FOR FUTURE PERIODS
A larger charity must provide a summary of the charity's plans for the future includin8 its aims and objectives
and details of any plans to achieve them
A larger charity's report should explain the trustees perspective of the future direction of the charity...
Signed on behalf of the board
F. Mitchell
Trustee
26 November 2025
Page 3

Knightswood Care
Independent Examiners Report
Independent Examiner's Report to the trustees of Knightswood Care
I report to the charity trustees on my examination of the financial statements of Knightswood Care for the
year ended 31 March 2025.
Responslbilities and basis of report
As the charity's trustees of the company land also its directors for the purposes of company law} you are
responsible for the preparation of the f inancial statements in accordance with the requirements of the
Companies Act 20061'the 2006 Act.
Having satisfied myself that the financial statements of the Charity 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
vour charity's financial statements as carried out under section 145 of the Charities Act 2011 {'the 2011 Act'l.
In carrying out my examination I have followed the Directions given by the Charity Commission under section
145151 Ibl of the 2011 Act,
Independent examiner's statement
As the charity'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 l am qualif led to undertake the examination because l am
member of Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe:
accounting records were not kept In accordance with section 386 of the 2006 Act , or
the f inancial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006
Act other than any requirement that the financial statements give a 'true and fair, view which is not a
matter considered as part of an independent examination; or
the f inancial statements 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 IFRS 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 understandin8 of the financial
statements to be reached.
Oaniel Baxter
Association of Accounting Technicians
Shirley Smith & Co Ltd
11 Chandlers Wav
South Woodham Ferrers
Chelmsford
Essex
CM3 5TB
26 November 2025
Page 4

Knightswood Care
Statement of Financial Activities
for the year ended 31 March 2025
Unrestricted
funds Total funds Total funds
2025
2025
2024
Notes
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
97,899
177,306
277,052
97,899
177,306
277,052
190,201
103,486
178,818
Total
552,257
552,257
472,505
Expenditure on:
Charitable activities
Other
45,678
415,788
45,678
415,788
38,627
420,259
Total
461.466
461,466
458,886
Net gains on investments
Net income
90,791
90,791
13,619
Transfers between funds
Net income before other
gains/(losses)
90,791
90,791
13,619
Other gains and losses
Net movement in funds
90,791
90,791
13,619
Reconciliation of funds:
Total funds brought forward
136,0251
{36,025}
149,6441
Total funds carrled forward
54,766
54,766
{36,0251
Page 5

Knightswood Care
Summary Income and Expenditure Account
for the year ended 31 March 2025
2025
2024
Income
552,257
472,505
Gross income for the year
Expenditure
552,257
472,505
444,774
417,159
Depreciation and charges for
impairment of fixed assets
16,692
41.727
Total expenditure for the year
Net income before tax for the year
461,466
458,886
90,791
13,619
Net income for the year
90,791
13,619
Page 6

Knightswood Care
Balance Sheet
at 31 March 2025
Company No. 03587073
Notes
2025
2024
Fixed assets
Tangible assets
li
43,342
43,342
59,173
59,173
Current assets
Stocks
Debtors
Cash at bank and in hand
12
150
52.841
89,333
142,324
123,8641
118,460
150
25,142
2,098
27,390
115,5521
11,838
13
Credltors: Amount fallin8 due within one year
Net current assets
14
Total assets less current liabilitles
161,802
71,011
Creditors: Amounts falling due after more than one year
Net assets/(Ilabllities) excluding penslon asset or liabillty
15
1107,0361
54,766
1107,0361
136,0251
Total net assets/(liabilities)
54,766
136,0251
The funds of the charity
Restricted funds
Unrestricted funds
General funds
16
16
54,766
136,0251
136,0251
54,766
Reserves
16
Total funds
54,766
136,0251
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies
Att 2006 relating to small companies.
For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the
Companies Act 2006.
The direttors acknowledge their responsibilities for complying with the requirements of the Companies Act
2C(16 with respect to accounting record5 and the preparation of accounts.
Approved by the board on 26 November 2025
And signed on its behalf by:
F. Mitchell
Trustee
26 November 2025
Page 7

Kni8htswood Care
Statement of Cash flows
for the year ended 31 March 2025
2025
2024
Cash flows from operating activities
Net income per Statement of Financial Activities
90,791
13,619
Adjustments for:
Depreciation of property, plant and equipment
Loss on disposal of tangible fixed assets
Increase in trade and other receivables
Increase/lDecreasel in trade and other payables
16,692
40,684
1,043
(11,7641
(4,774}
127,6991
1,982
Net cash provided by operating activities
81,766
38,808
Cash flows from investlng activities
Payments for property, plant and equipment
1861}
137,6161
Net cash used in investing activities
18611
136,3961
Cash flows from financlng activitles
Repayment of borrowings
16,0001
6,000
Net cash (used in)/f rom flnancin8 actlvitles
16,0001
6,000
Net Increase In cash and cash equivalents
74,905
8,412
Cash and cash equivalents at the beginnin8 of the year
2,098
8,494
Cash and cash equivalents at the end of the year
77,C(13
16,906
Components of cash and cash equlvalents
Cash and bank balances
89,333
2,098
89,333
2,098
Page 8

Knightswood Care
Notes to the Accounts
for the year ended 31 March 2025
l Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I
January 2015) {Charities SORP IFRS 102)), the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 102) and the Companies Act 2006.
Change in basis of accounting or to prevlous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the
general objects of the charity.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are u nrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or th rough
terms of an appeal.
Designated funds
Revaluation fu nd5
Restricted funds
Income
Recognition of
income
Income is included in the Statement of Financial Activities {SoFAI when the charitv
becomes entitled to, and virtually certain to receive, the income and the amount of
the income can be measured with sufficient reliabilitv.
Income with related Where income has related expenditure the income and related expenditure is
expenditure
reported 8ross in the SOFA.
Donations and
legacies
Voluntary income received by way of grants, donations and gifts is included in the
the SOFA when receivable and only when the Charity has unconditional
entitlement to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts giftldonation to which it relates.
Donated services
These are only included in income (with an equivalent amount in expenditure)
and facilities
where the benef it to the Charity is reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Investment income This is included in the accounts when receivable.
Gainslllosse51 on
This includes any gain or loss resulting from revaluing investments to market value
revaluation of fixed at the end of the year.
assets
Gains/llosses) on
investment assets
This includes any gain or loss on the sale of investments.
Page 9

Knightswood Care
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable activities services in the furtherance of its objects, including the making of grants and
governance costs,
All grant expenditure is accounted for on an attual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutory
requirements of the Charity, including any auditlindependent examination fees,
costs linked to the strategic management of the Charity. tO8ether with a share of
other administration costs.
These are support costs not allocated to a particular activity.
Grants payable
Governance costs
Other expenditure
Taxation
The charity is exempt f rom corporation tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
usef ul life..
Leasehold propertv
14.3% Straight line
25% Reducing balance and
1/5 Straight line
Plant and Machinery
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair
value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other
short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial position, bank overdrafts are shown with in borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
Page 10

Knightswood Care
Notes to the Accounts
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are normally recognised at their settlement amount after
allowing for any trade discounts due.
Penslon costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the company pays fixed contributions into a separate entity. Once the
contributions have been paid the company has no further payments obligations. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the company in independently administered funds.
Recelpt of donated goods, facilities and servlces
All donated goods, facilities and services received are recognised within incoming resources and
expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
3 Statement of Flnancial Actlvltles - prior year
Unrestricted
funds Total funds
2024
2024
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activitles
Total
190,201
103,486
178,818
190,201
103,486
178,818
472,505
472,505
Expendlture on:
Charitable activities
38,627
38,627
420,259
Other
420,259
Total
458,886
458,886
Net income
13,619
13,619
Net income before other
gains/llosses)
Other gains and losses:
Net movement in funds
13,619
13,619
13,619
13,619
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
149.6441
136,0251
{49,6441
(36,025}
Page 11

Knightswood Care
Notes to the Account5
8 Other expenditure
Unrestricted
Total
Total
2025
2024
40
Employee costs
Motor and travel costs
298,917
12,963
61,938
298,917
12,963
61,938
293,828
13,786
51,564
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of f ixed assets
General administrative costs
Legal and professional costs
16,692
16,692
41,727
12.122
12,122
13,116
415,788
6,734
12,620
420,259
13,116
415,788
9 Net income before transfers
2025
2024
This is stated after charging:
Depreciation of owned fixed assets
10 Staff costs
16,692
40,684
2025
295,267
3,650
298,917
2024
290,249
3,579
293,828
Salaries and wages
Pension costs
No employee received emoluments in excess of £60.000.
11 Tan8ible flxed assets
Land and
buildings
Plant and
Machinery
Total
Cost or revaluation
At l April 2024
Additions
At 31 March 2025
Depreclatlon and
impairment
At l April 2024
Depreciation charge for the
year
At 31 March 2025
140,000
171,892
861
311,892
861
140,000
172,753
312,753
140,000
112,719
252,719
16,692
16,692
140,000
129,411
269,411
Net book values
At 31 March 2025
At 31 March 2024
43,342
59,173
43,342
59,173
Page 13

Knightswood Care
Notes to the Accounts
4 Income from donations and legacies
Unrestricted
Total
Total
2025
2024
Donations and grants
97,899
97,899
97,899
97,899
190,201
190,201
5 Income from charitable activlties
Unrestricted
Total
Total
2025
2024
Income from charttable
events
177.306
177,306
103,486
177,306
177,306
103,486
6 Income from other trading activitles
Unrestricted
Total
Total
2025
2024
Trading and rental Income
277,052
277,052
277,052
277,052
178,818
178,818
7 Expendlture on charitable actlvltles
Unrestrlcted
Total
Total
2025
2024
Expenditure on charitable
activities
Income from charitable
38,627
events
45,678
45,678
Governonce costs
45,678
45,678
38,627
Page 12

Knightswood Care
Notes to the Accounts
17 Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
Total
Fixed assets
Net current assets
43,342
32,057
43,342
118,460
86,403
Creditors due in more than one year and
provisions
1107,036)
1107,0361
{31,637}
86,403
54,766
18 Reconclllatlon of net debt
At31
March
2025
At l April
2024
Cash flows
Cash and cash equivalents
2,098
2,098
87,235
87,235
89,333
89,333
Bank loans
16,0001
{6,0001
6,000
6.000
Nel debt
13,9021
93,235
89,333
19 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows:
2025
Land and
buildings
2025
2024
2024
Other
Land and
buildings
Other
Operating leases with expiry date:
Pension commltments
2025
2024
The pension cost charge to the company
amounted to:
3,650
3,579
20 Related party disclosures
Controlling porty
Page 15

Knightswood Care
Notes to the Accounts
12 Stocks
2025
2024
Finished goods
150
150
150
150
13 Debtors
2025
2024
Trade debtors
Prepayments and accrued income
48,651
4.190
52,841
19,734
5,408
25,142
14 Creditors..
amounts fallin8 due within one year
2025
2024
Bank loans and overdrafts
Trade creditors
Other taxes and social security
Accruals
6,000
3,239
3,858
2.455
15,552
6,149
2,930
14,785
23,864
15 Creditors:
amounts fallin8 due after more than one year
2025
2024
Other creditors
107.036
107.036
107,036
107,036
16 Movement In funds
Incomlng
resources
lincludin8
other
At l April gainsllosses
2024
At31
March
2025
Resources
expended
Restricted funds:
Unrestricted funds:
General funds
136,0251
552,257
1461,4661
54,766
Total funds
136,0251
552,257
1461,4661
54,766
Page 14

Knightswood Care
Detailed Statement of Financial Activities
for the year ended 31 March 2025
Unrestricted
funds Total funds
2025
2025
Total funds
2024
Income and endowments from:
Donations and legacies
Donations and grants
97,899
97,899
97,899
97,899
190,201
190,201
Charitable activities
Income from charitable events
177,306
177,306
177.306
177,306
103,486
103,486
Other trading activities
Trading and rental income
277,052
277,052
277,052
277.052
178,818
178,818
Total income and endowments
552,257
552,257
472,505
Expenditure on:
Charitable activities
Income from charitable events
45,678
45,678
45,678
45,678
38,627
38,627
Total of expendlture on charltable
activities
45,678
45,678
38,627
Other expenditure
40
40
40
40
Employee costs
Salarieslwages
Pension costs
295,267
3,650
298,917
295,267
3,650
298,917
290,249
3,579
293,828
Motor and travel costs
Vehicles - General costs
Travel and su bsistence
12,934
29
12,963
12,934
29
13,547
239
12,963
13,786
Premises costs
Rent
31,700
1,257
7,496
21,485
61,938
31,700
1,257
7,496
21,485
61,938
29,974
Rates
Light, heat and power
Other premises costs
3,120
18,470
51,564
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
20,000
Page 16

Knightswood Care
Detailed Statement of Financial Actlvities
Depreciation of Plant and
Machinery
Loss on disposal of tangible fixed
assets
16,692
16,692
20,684
1,043
Bank charges
General insurances
Stationery and printing
Sundry expenses
Telephone, fax and broadband
801
1.234
1,211
1,765
7,111
28,814
801
1,234
1,211
1,765
7,111
28,814
840
1,092
841
246
3,715
48,461
Legal and professional costs
Auditllndependent examination
fees
Other legal and professional
costs
2,496
2,496
2,400
10,620
10,620
10,220
13,116
13,116
12,620
Total of expenditure of other costs
Total expendlture
Net gains on investments
415,788
415,788
420,259
461,466
461,466
458,886
90,791
90,791
13,619
Net Income
Net Income before other
8alnsl(losses)
Other Gains
90,791
90,791
13,619
Net movement In funds
90,791
90,791
13,619
Reconcillation of funds:
Total funds brought forward
136,0251
136,0251
149,6441
Total funds carrled forward
54,766
54.766
(36,0251
Page 17

Annual Re
ort for Kni
htswood Care
ril 2024- 31 March 2025
This financial year saw the imposition of a series of changes to senior management rolls and
fee increases to clients both of which were essential to ensure fiscal stability of the charity
and reduce our reliance on grants.
At the beginning of the financial year, we saw an increase in the minimum wage in 2024 and
an indication of a further rise in 2025 coupled with increased employer contributions. These
have been signifi'cant financial burdens which had to be met and hence measures outlined
above became essential. To assist Knightswood we recruited an additional Trustee and
continue to look to strengthen the Board with the right mix of skills to ensure that
Knightswood management is well supported.
The new operations manager worked with a trustee to assess all the charity's out8oin8S
checking we were obtaining the best service from any provider and there was no overlap in
those services. By consistently reviewing all services/insurances as they came up for renewal
throughout the year and detailed review of all outgoings, savings were made and procedures
put in place to ensure sound housekeeping. As the year progressed it became apparent that
all the changes made had improved our financial situation and we did not have to seek any
further relief funds and would be in a position to meet the financial obligations both in 2024
and 2025.
Both Knightswood staff and trustees continued to fund raise through various events. In
particular the Wannebees group givin8 of their time freely to provide musical evening and
dancing on 2 occasions. As in previous years we worked with Burnham Rotary providing
refreshment support to sponsored walks and the fun run. As a result of our interaction with
Rotary they invited Knightswood to become a corporate member which were pleased to
accept and we remain grateful for their continued support.
The trustees arranged and ran a charity ball at the Royal Corinthian yacht club; this allowed
the board to recognise those firms/individuals who provide regular financial support
throughout the year. It also gave an opportunity to publicise Knightswood to the wider local
community. The event was very well supported and it was clear how important the Centre
was to the wider community.
We have also been assisted by other groups and corporate bodies; the Lions club offered
asslstance, Ford Motor group sent a team who kindly decorated areas of the centre and
Blackwater Quay ran a sponsored raft race. There are also many families who have
remembered Knightswood and donated generously. We were also presented with a
substantial cheque from Burham rugby club following their Christmas sleigh run in the
community. We are thankful for the kindness and generosity of groups and individuals alike.
Considering the fund raising and donations we have put in place a separate account so that

those funds are specifically used for the purchase of new equipment or improvement of
facilities to directly benefit the clients.
The hub, a satellite meeting place for socially isolated groups who are not yet ready for daily
care, has continued to grow. Running clubs for those living with dementia and their carers,
men's clubs, and general clubs. The hub started to work in tandem with a local church
committee as they are able to direct clients to us and vice versa. We are grateful for the
support for this service from the national lottery.
During the course of the year Charity met with Essex social services as they were interested
in what services we provided. We were able to tell them we provided care from initial stages
of help being required through to full daily supportive care. As a result of this meeting, we are
pleased to work with Essex social services more closely to improve care of individuals in our
community and keep them living independently in their own homes longer.
We have made improvements to our specialised dementia unit, Me, Myself and I, creating a
lighter larger space and also a small enclosed outside space and seating. Similarly for the day
care centre the garden has been much improved, non-slip pathways laid, fencing replaced,
raised beds and seating repaired and pargetted plaque made. We are also grateful to a local
ladies Bridge group for their continued enthusiastic planting and maintenance of the garden.
In summary the year began with some significant linancial challenges but through proper due
diligence with all outgoings and careful planning we are in a better position. We consider this
has safeguarded the charity for the community and improved the services which we provide.
It has also given us the confidence to future plan possible new services should they be
required.
Signed on behalf of the board
26 November 2025
F Mitchell - Trustee