Charity iegistration number 1084527 (England and Wales) Company reg15tratlon number 03877541 THE EMMIE DIXON HOME LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
THE EMMIE DIXON HOME LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trusto0s J Hancock J A Hughes T Mayman M Healli J Brow'n L Wedleans Smith Socratary J Brown Charity number (England and Wales) 1084627 Company numbor 03877541 R¢glstèr•d offl The Ernmie Dixon Home 149 Richmond Road Cr&we Cheshire United Kingdorn CW14AX Independent examiner Huxley Johnston Ltd Aqua House H8mplon Heath Industrial Eaale Malpas Cheshire SY14 8LY Bank•rs Bardays Bank PIC 38 Market Street Crewe Cheshlre CW1 2ET 8ollcltors Hibbert, Durrad Moxon 144 Nantwich road Crewe Cheshlr8
THE EMMIE DIXON HOME LIMITED CONTENTS Page Trustees. Ipport Ind8p8ndent exatnlner's report Stslemenl of financial activlties Balance sheet Noles lo the financial slalemenls 7-15
THE EMMIE DIXON HOME LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Th8 Truste8s pr85ent Iheir annual report and financial stat8rnent5 lor the y8ar ended 31 March 2025. The fin8nei81 ststemeni$ have been prepared in 8c¢ord8n¢e with the 8¢¢0unb"ng poli¢ies set out in note I to the fin8nci81 slatetnenls and cotnply wilh the Charily's goveming docurnenl, the Companies Act 2006 and -AcCounng and Rpporting by Charilies. Slatetnent of Recomfflended Practi applicable to chaiitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable the UK and R8public ol Ireland IFRS 1021. las amended for accounting periods commencing from 1 January 20161 Structure, govemance and rnanzgernent The Charlly Is a company Ilmlled by gu8ranle8 and was orlglnally formed as Crew6 and Thglrlct Sp88tScs Soclgty on 16 October 1953. The Charity wa8 formed into a lirniled cornpany. Cre¥Ye and District Spastics Society Miled on 15 Nov8rnb8r 1999 and its name was changed to The Emrnie Dixon Home Limited on 18 July 2000. The company s a registered charity, numbgr 10846271offllial¢d lo Scopg) and Is r9glslgrgd und¢r Ihg company rg91s1grod numb9r 3877541. The ¢harity is governed by its Memorandum 8nd Articles ol Ass0¢ialion dated 16 Oclober 1953 and updated 4 November 1999. The Trustees, who are also the directors lor th8 purpose of company law, and who served during the year and up lo the da18 of signature ol the financial statements were.. J H8nco¢k J A Hughos T Mayman l Heath J While J Brown L W8alleans Smith (Reslgned 30 July 20251 Th8 dlrectors are algo thè trust888 of thé charity and thèsé 8r8 appoinièd by a tnjsteés m88ting and they hold offlc• for a period of three years and are then subject to re.election. None of the Trustees ha5 any beneficial interesl in the company. All ol tho Trust88s aro rn8mbers of th8 company and guarant88 to conlrfbul8 £1 In th8 8v8nt of a wlndlng up. Th6 tru8lee$ all of whc>m ar8 diie¢iofS, meet on a bi-morlhly basis, The day lo day managernenl of Ibe charity is delegated lo the Home Manager and the financ8 function is Pertormed by John Hancock Ilrusteel. AJI inmm8 and exp8nditurtr is subject tD approval at 3 Iruslees meeting. Obl•ctlv•g and 4cllvlt195 The Charity's objoclive as set oul in tre Mernorandum and Arti¢los of Association is IhÈ running of 8 residenligl home and provision ol care and suppori primarily lor individuals with learning difficullies.oiher cornplex issues and dementia. The charity slrives to maintain stalardS that enable the residents to enjoy life in a happy and caring atmosphere within the home. The policies adopled in furtherance of these objects are set out in Ihe notes lo the a¢Unts and Ihere h8$ been no change in these during th¥ year. The Truste&s have paid due regard to guidanc8 issued by Ihe Charity Commission in deciding what activities Ihe Charily should undertake. Similar to previous year5 the priority during 1he year wa5 to ensure the charity continue5 to provide a high standard of care for ils residents and that its facilities continue lo be well maintained in order to meet this high 5tsndard. In planning the activitie5 for Ihe year the trustees kepl in mind the Charity Commission's guidance on public benefit at the truslee rneelings.
THE EMMIE DIXON HOME LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Th8 resid8nlial home is of benefit lo th8 g8n8ral public in that its r8sidents are w811 cared for and is available to thos8 in n8ed, subject to agreement between The Horne and the spon50r. With onty 12 rooms available to residents the pla5 are ¢olèrmined by the marragor and the sponsor Icheshiro East Council) and the charity prides itsèlf in having a friendly horn• environment for ils r8sident5 The last Car8 Quality Cornmission ICQCI repori has deemed the home a5 good. Details can be found on the CQC website. During August 2021. IhÈ CQC galhÈred information about the horne, reviewed it and deemed that thè homa should rètain its'good slalus and did not requirè an exlarnal visit. To dalè this i$mains currenl although as at Septernber 2025 an inspection cannot be too far away. Achievements and performance The charity struggled to achieve some ol ils objectives lor the year and therefore its main priority for next year is 10 strive towards achiaving maximum o¢¢upalion. ¢oniinual impiovgmant lo th9 horn9, tho ¢onlinuation ol the high standard of caig provided by all our staff and the absolute priority ol safeguarding our residents. Flnanelal revl•w Th8 results ol ihe Chanly's activities ar8 shown in thg statement of financial activib'es on page 5 and Ihese r85utt5 show nel outgoing of resource5 for the year of £4,52512024 £73,278 nel outgoin9 resource51. General lees received during the year havo fallgn compared lo Ihg pr*vious ygai to £665,60512024 £706.7191. 11 is the policy aim of th8 Charity that unrestiicted funds which have not been designated for a specific use should be maintained ot a level equivBlent to between three and six month's expenditure. The Linreslricled fundg IhBt are nc)t tied up in 18ngibl6 flxed assalg have Increa$611 sllghlly Its £125,31712024., £118,558>, Thls Is eoM¢emlng, howe48r11 must b8 remembered that around 80Vo ol cur costs are fixed and increases in employmgnl costs Ilhe minimum wage and employers Nll. energy costs elc . gre well docLimenled In addition, our sponsor Cheshire Egst CDLincil would only pay a weekly fee significantly less than our rèquiied lees 8$ sel out in our slralegy. This was hardly surprising wn8id8ring again th8 WBII ocumenled stale ol Local Govemment linancel In addition, we operated with one vacancg. Thè Trusl8ès hav8 assèss8d thè rnajor risks lo whlch the Charity is èxptss8d, and ar8 satisfied that systèms arè In placa lo rnitigate exp)sure to the major risks. Thtr koy controls used by the charity Include,, Forrnal agenda5 for all Board aclivily., Strategic planning and budgeting and financial forecasting., Establish¢d or9ani5ational stru¢tur¢ and lin¢s L)f reporting, Forrnal written policies., Clear authorisalion and approval levels., and -vetting procedures as required by law for the protection of the vulnorable. li 18 r8cognised that 5ySt8tns can only provid£ r9asonab19 but not 4bsolutg assuranc8 that major risks have been 4dequately managed.
THE EMMIE DIXON HOME LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Plans for fvture perlods The main priority for nexl year is lo continue Ic) provide 8 high stsndard ol care and 8UPPOrt for th& rgsidenls within Ihts hom$ whi18 8nsurin9 th8 charty operat88 economically, efficiently and 8ff8ctlV8ly and conlinu8S to achiev8 a'good" CQC report. This can only be achieved by our excellent stsff and sound financial management. As 81 September 2025 our r&ierves have increased due lo us implementing significant savings in expenditure and adopting a proac-.ive approach to filling va¢8ncies. somets'mes at a cost well below ow fee structure in our slrategy. Currenuy. our home is one occupant down. however. we arg actively trying to address this siluath'on. Wo ConnUe lo dev&lop our 3 year financlal slraltrgy I f80 slruclure. Tho strategy ¢onsld&rs egllmales of all know'n expenditure increasgs and calculates the Ige structure based upon those e8lirnales up lo 2027. We were disappointsd that our overall Ipvel ol reserves have declinpd and we endeavor to increase our levels of reservps in order tr) proleot ourseeS from unloresgen rlsks (spikes In exp&ndllurg. the loss ol rgsidtrnts. tho un¢ort8lnly con¢gmlng th9 luturo1gvg1 ol thg mlnlmum viage and the threat of losing resiQentsl. Our strategy factors in the above to sorne extent bul cannot be accurat81y predicted, neither can any uplift in lees frorn our sponsort More recently the CrlInUed cost ol living increases is ol major concernl Th8 Irusle8s' r•port was approved by the Board ol TfUSte•s. J Hancock Tru8t•fr 30 Sèpl8mb8r 202S
THE EMMIE DIXON HOME LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE EMMIE DIXON HOME LI•AITED I report lo the Trustees on tny examination ol th8 financial statetn8nls of The Emrnie Dixon Home Lirnit8d (the Charilyl for Ihe year ended 31 March 2025. Ro$pon$lbllltl&$ and b¥sl$ of roport As Ihe Trusl&es ol the Charily land also its diffjctofs for Ihe purposes of company lawl, you ar6 responsibl8 lor tha pr8paralion ol lh8 lina1 slal8m8n15 in accordanc8 with the r8quir8rn8nt5 01 lh8 Cotnpani85 Act 20J6. Having $8li$fied myself that the finan¢ial statements ol the Charity arè not required to be ?udited under Pgrt 16 of the Companies Act 2006 and arè eligible for independent èxamination, I rèport in resp6cl of My exarrination of the Charity's financial slalemenls carried out under section 145 of the Charities Act 2011. In carrying out my exarllination I ha08 followed Ihe Direth'ons given by Charity CommissiDn under section 1451Sllbl Df the Charities Acl 2011. Ind•ndent •xamln•r's statom•nt Sinco the Charity's gr05s incomo exceeded £250.000, the independent examiner must be a member ol a body listed in sèclion 145 01 thè Charitias Act 2011. 1 ¢onfirm thal l am qualiligd to undartakè Ihg èxamination bacauso l am a mamb¥r ol Ihe In51ilule of Charlered Accowlan15 In England Wales, whh 15 one ol the li51ed bodles, I have completed my examinolion. I confirm Ih8t no maltprs have come lo my Otten'On in connection with the examination giving me ¢3us6 lo b&ligv& Ihal in any material resp8ct'. 8¢counling records were not kept in respe¢l of the Charity as required by $tion 386 01 thè Companies Arl 2006. the fin8nclal statements do not accord with those records., or the financial statements do not comply with the acwunling requirements of section 396 of the Companies Act 2006 other thon Y requirement that the th'nancial slalements give a true and foir view. which 1$ not o matter Considgred as part ol an indepondgnl examination,. or the financial slalements have not been prepared in accordance with the methods and principles ol the Statement of Ro¢ommond¢d Practice for a¢counting and roporting by charities appli¢able lo oh8ritlQ6 preparin9 thgir financial statements in accordance with Ilie Financial Repoming Stsndard 8pplicable in the UK and RepuS1ic ol Ireland IFRS 1021. I have no concerns and have come across no other matkrs in conneclion wrth the examination to which attention should b8 drawn in this raport in order lo enablg a proper unrlerslanding of the lin8nu81 slalemenls lo b6 rtrachl. Dlano Johnston F.C.A Huxlay Johnston Ltd Chartered Certified Accountants Aqua Hous6 Hampion H#ath Industrial Estaltr lalpas Cheshire SY14 eLY Dated.. 30 September 2025
THE EMMIE DIXON HOME LIMITED STATEMENT OF FINANCIAL ACTtVlTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestri¢t•d funds 2025 Unr•8tri¢ted fundg 2024 Notes Incom• from= Donations and legacies Chari18blè 8clivth$s Invaslments 4,650 665,605 1,622 5.725 706.719 1.754 Tat*l ificofft• 671,877 714.198 Expendlture on= Chariiabla activ8$ 676.402 787,476 Total •xp•nditur• 676,402 787,476 Net expendlture and movement In funds 14,5251 173,2781 Ro¢on¢lllallon of fund$'. Fuiitj bdldfiGeb dl 1 Apiil 2024 203,156 278.434 Fund balances at 31 March 2025 108,631 203,156 The statement of fin8nci81 activlli85 includes all galns and losses re¢ognlsed In thè year. All In¢ome exponditure derfve from continuing activili8s.
THE EMMIE DIXON HOME LIMITED BALANCE SHEET AS A T 31 AIARCH 2025 2025 2024 Not9¥ FlxÈd 8gse18 Tangib18 asse18 12 73,314 84,598 Currènt a88•t8 Debtors Cash at bank and In hand 13 55.075 93,781 49,824 93.371 148,856 143.195 Cr•dilor8= amount$ f811ing du• within on• y•ar 14 123,5391 124,6371 N•t curmnl a860ts 125,317 118,SS8 Total as8•ts1•88 currnnl Ilabllltl•s 198,631 203.156 Thg funds of th• Chorlty Unrcstrictod funds 16 198,631 203.158 198,631 203,156 The ¢ompany is enlillod lo the exemption from Ihe audit requirement contoined in section 477 of the Companies A¢1 2006, lor the yaar endtsd 31 March 2025. The directors acknowledge their responsibilrties lor complying with tre requirements of the Companies Act 2008 with respect lo owountr'ng reGgrds Ind the preparation ol linonaal $tatement$. Th8 members have nol required the cornpany lo obtain an audit of rts financial statements for the year in question in gc¢ord8nce wilh section 476. The99 financial slalgrllents have bgen prgp¥red in a¢cotdancg with the provisions applicable lo ¢ornpanie¥ subject to the small cornpanies regiTre. The financial 61alements were approved by Ihe Trustee5 on 30 Seplember 2025 J Han¢ock Trustee Cotnpany registration nutnber 038T7541 (England and Vlales)
THE EMMIE DIXON HOME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ountSng pollcle8 Ch8rity infowmation Th8 Emmi& Dixon Hom• Limi18d is a prtvato company lirnlted by guarant•8 incorpora16d in England and Wal8s. The r8glsterod officè Is Thè Emmi• Dixon Hom8, 149 Rlchmond Road, Cr8w•, Ch85hlr8, CW1 4AX, United Kingdom. 1.1 A¢¢ountlng convontlon The accounts have been prepared in accordance with the Charity's governing document. the CA)mpanies Act 2006 and °Accounkn'ng and Reporting by Charities.. Slalement of Recommended Practice applicable to charits'es preparing their accounts in accLYdanc8 wilh the Financial Reporting Standard applicable in the UK and Reput4ic ol Ireland IFRS 10£) las amended lor accounting periods commencing from 1 January 20161. Th& Charity is a Pkjblic Benefit Entity as dtsflned by FRS 102. Thè Charity has 18ken 8dvantagÈ tsl the provlsions in the SORP lor charibes applylng FRS 102 Update 8ullelln 1 not ttr propare a Slalem6nt of Cash Flows. The financial slalements are prepared in 618rfing, which 15 the functional currency ol the Charity. Monetary amounts in firidfiLltil sldli>iri¥ril¥ rour)d¥d tu Ili# Iitldf&?*l £. The linon¢io1 Stolements ho'le been prepored under the historical ¢osl ¢onvents'on, Imodified lo include the revaluolion ol freehold properties and lo include inyestrllgnl propgrtie$ arKI certain financial inslrutnents al lair v8lug1. The princiwl accounting policies adopted are set out below. 1.2 Golng ¢on¢gm Al the lirne of approving the financial slalernenls, the Tru51ee5 have a reasonable eKpeclalion Ih8t the Charity has ad8qual8 r8sourc8s to continu8 in operational 8xist8nc8 lor th8 foresè8abl8 futur•. Thus th8 Trusl•es conlinue to adopt th8 golng conc8rn basis ol accounllng In pr8parlng the Ilnandal slatarn8nls. 1.3 Ch8rlt8blo fund$ Unre51ricled funds are available for use at the discrellon ol the Trustees in furtherance of their charhablg objecllves. Restricted lund¥ are gubj8et 10 specrfie conditions by donors or 9rsnlors ag to how they May be used. The purptrs8S and uses ol the restricted funds are sel out in the notes to the linanaal staternents. EndowmÈnt lunds a subjèct to spèeifie condltions by donors Ihat thè eapital musl ba maintainèd by the Charity, 1.4 Incorne Income is recognised wh8n the Charily is l•gally 8ntitled to It aft8r any perforrnance condltions hava Lw¥n mat, th# arnount5 be eaSured reliably, and it 15 probable that incorne will be rec8ived. Cash donations artr r¥cognis¥d on rèceipt. Other donations ar¥ recognisèd onc¥ th¥ Charity has b¥¥n Molffittd of th donation, unless perforrnance conditions require deferral of the atnount. Income tax recoverable in relatio to donations received under Gift Aid or deeds of covenant is recognised al Ihe time of the don8ticffl. Legacie5 are recogni5ed on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the arnount is nct known, the legacy is treated as a contingent asset.
THE EMMIE DIXON HOME LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies Icontinutdl 1.5 Expendituro Expenditure Is rOgnised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be rg¢laimed, and is report 8S Part ol th¥ gxpenditure lo which il relalgs. Charitable expenditure comprises those costs incurred by the charity in the delivery of ils obje(Xives. It includes both ¢06ts thal can be allo¢8tod directly lo suoh g¢tivit10s and th6 ¢osts tsf an Indi¢t naturo no¢oss&ry to support thom. Where costs camot be directly attributed to particular activities they have been allocated on a basis consistent wilh th8 use ol the resources. Support C051s are those costs incurred direclly in support of expenditure on the objects of the )MPanY. Govarnance cosls includè thosa cosls assoclatsd with administèring thè chaflty and meeting th• conslltuts'onal and statutory requiremen15 ol the Gharrty and inrludg the independenl exarninalion fee for Ihe charity. Grants pay8blo 8re ¢harged In the yoar when tho offer Is made except in Ihoso ¢as&s wharo Iha offer Is condillonal, such grants being recognised as expenditur8 when the conditions attached are fulfiled. Grants offered subjecl lo conditions which have not been met al the year end are noted as a commitment but not accrued as expenditure. 1.6 Tangibl• fix•d a88•ts Tonglb19 flx9d assols ar¢ Inttlally mtrosured al ¢0$18nd sub$$qugnly meg$ufgd at w$1 or voluollon, nel ol depreGialion and any itnpairmenl los8, Depreciation Is recognls8d so as lo wrila off thè cost or valLJallon ol ass•ts18ss th8ir r8sldual values over thèlr usalul lives on Ihe lollowirng bases.. Land and buildlngs Flxlur9s, flttlngs & frqulpmonl Over rem8lning leose lerm 18 years) 15Vo on wrlllen down volu Thg galn or loss arislng on Ihg dlsposal gf an osset Is detormingd as Ihe dIff&Tr¢9 b¢lwe&n Ihg salo procggd$ ond th carrying value ol the asset, and is recognisgd in the statement of financial ackn'vilie8. 1.7 Imp•lrm&nt ol fixod a$$*ts Al each reporting end date, the Charity reviews the carrying aount$ ol ils tangible assets to delerrnine whether trere 1$ any indication that those assets have suffered an impairment loss. 11 ony such indication exists. the recoverable amouni ol the 88sel is esiimaied in order lo deterrnine the exlenl ol the impairmenl10s8 lif any). 1.6 Cash and cash equivalents Cash and cash equival8nls Include rash in hand, deposits held at call with banks, olher 5hort-lerm liquid Investtnents wilh original maturities of three months or less, and bank overdrafts. 6ank overdrerts are shown wthin t)orrowings In currgnl liabilthès.
THE EMMIE DIXON HOME LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies Icontinutdl 1.9 Finaneithl in8trumentJ The Charily has elected to apply the provisions of Section 11 'Basic Financial Inslruments, and sec'On 12 '0ther Financial Instrurn8nts Issues. of FRS 102 to all of its linan¢ial inslrumenls. Financial instruments are cOgnised in the Charitl's balance sheet when the Charily become5 party lo the contractual provisions of thg instrumgnt Financial ossets and liabilities a offset, with tho nel omounts presented in the financial stalemenls, when there is a legally 8nforc8ab18 right to $81 off the iecognisgd arnounls and Ihgrg 1$ an int9nlion lo sell18 on a nel basis or lo r8ali$g the asset and seiiie the liablity sirnultaneously, 8aslc flnan¢lal asset$ Financial agsels classified as other financial ass6t$ are slated al fair valu8 with any gains 01 losses arising on remeasurÈment recognised in profil or loss. The n?t gain or loss recognised in profil or loss indudes any dividend or interest earned on the lin8n¢ial asset. Other financi•l a55ets Financlal assets with Ilxgd or d&l?rmlnoblg paymgnts and flxf d malurily dalgs that Ihg Charlly has the poslllvg Inlgnl and abilty lo hold lo tnalurily are dassilied as held lo tnalurily investments. H91d lo maturity Inveslmgnts are rn8asured at amortisgd cost u$lng Ihe effgctlve Interest mglhod10s5 any lrnpalrrngnl, with revenue recogn13e¢J on an eNeGkn've yield basi3. Th¢ effe¢liv9 inltrresl method is o molhud of ¢al¢u10ling thg amortlsgd c¢st of a dtrbi in$lrumtrnl and of 01lo¢aling the interest income over Ihe relevant period. The effective intere51 rale is the rate that exaGlly discounts e51imaled lulure Cash receipts through the expected life ol the debt instrument lo the net carying 8mount on inili81 recognitr'on. Impalrment of flnaneial assets Financial assets. other than those held al lair value through income and &xpendilure. are a55essed for indicators 01 irnpairmenl ot ¢h reporting dole. Finan¢ial ossets are impeired wherp there is objective eviden¢e thot, as a result ol one or more even15 that 0¢rred after the initi81 rgcognilion of the fi'nancial asset, Ihg gstitnaled future ca8h flows have t)een affected. If an asset is imTMireEI, the impairrrienl loss is the difference belween the carrying amount and the present value ol the estirnated cash Ibws discounled al the asset's original effective interesl rate. The impairment loss is recognised in net Inwrng119xpendiiurg1 for Ihe y99r. If the is a decrease in the impairment loss arising from 8n event occurring after the impaimienl was recognised, the impairment 18 revtrrsed. Thg reversal is su¢h Ihal th8 ¢urrgnl ¢arrying 8mounl does not exceed what the carrying amount would have been. h3d the impairmenl 0t previously been reGognised. The Impairmenl reversal is recogni5ed in nel incomellexpenditurel for the year. D8rsGOg1¢1on of flnanGlal a559t5 Financial asset5 are derecognised only when the contractual rights to the cash flows from the asset expire or are sertled. or when Ihe Charity transfers the financial asset and subslanlially all the risks and rewards of ownership to anolhar entity, or il some significant risks and rowards uf ownership ar8 rtlained bui control ol the asset has Iransf2rred to another paty that ig ablè to sll th agset In its entir*ty to an unrelated third party.
THE EMMIE DIXON HOME LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies Icontinutdl Basie financial lithbiliti&$ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction pri unless the arrangen)enl constitut$s a financing transaction, whro the dobl instrumonl is measurgd al Ihe prèsènt value ol th$ future payments discounted at a market rate ol interest. Financial liat)ilities classified as payable within one year are not amortised. Debt instruments are subsequently rarried al arnortised cost, using the effective interest rate methixj. Trade creditor$ ar8 obligations lo pay for goods or services Ihal have been acquired in the ordinary coursg ol operations from supplier5. Amounts payable are ckssilied as current liabilities if payment iy due within one year or less. 11 not. they aro presented as non-currcnl liabilitios. Trade crcdilofs aro rocognisod initially al transaction price and subsequgnlly rveasured al amortisgd using tbg effgclive inlerest rnelhod. Oth•r flnanclal Ilabiiifi&s Derivatives, including interest rate sw8ps and lorw8rd forelgn exchange contracts, gre not baslc financlal Instruments. Derivatives are initially recognised at fair value on the date a derivative contract Is tered into and are subsequently ro-measuro(l at Ihoir fair valuo. Chan9os in the fair value ol d¢rlvallvo$ aro reco9nlGod in or In finance ¢o$l$ Of finan incorne as appropriate, unless hedge accounb'ng 15 applied and the hedge is a cash flow hedge. D•rn¢ognltlon olllnan¢l•l Ilabllltl Financial liabilitr'es are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. 1.10 Employ•• b•n•flts The cost of any unus8d holiday 8nlillemenl is reniSed in the period in which tho 8mploy88'S 8ervic68 are received. Teminalion b&n¢fils are recognisod immediately as 8n expense when the Ch8rily 1$ demonstrably ¢omrnilled to terminate the employment ol an employee or to provid8 termination benefits. 1.11 Rllrèmont bon•fll$ Paymenls lo clelned contr1tliOn r&lir¢menl benefit schem$s are ¢har9&d as an gxp9nse as Ih9y fall due, 1.12 Fund accountiThJ Unre51ricled funds are available for use at the discretion of the Iruslees in furiherance of the general objectives of the charitg. Restricled fund5 are subjected to restrictions on their expenditure imposed by the donor or through lemis of an appeal Designaled funds are general funds which have been sel aside by the Truste85 al their discretion for a specffi purpose. 10-
THE EMMIE DIXON HOME LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltlcal accounung estlmates and Sudgements In the 8pplie8bon of the Ch8rily'$ 8¢¢0unthng poli¢s. the Trustees are required to ni8ke judgements, e$tim8les and assumptions about carrying atnounl of assets and liabilities that ale not readily apparenl from other sources. Th8 estirnates and associated assumption5 are based on hi5torlcal expèrfence and other lactors that are consldered to be relevant. Actual iesulls may differ from these esllmates. Thp p.limAIp And ijndprfying A88iJmptinnq Arg. rp.vipwpd nn An nnonino hAqi¢ Rp.viinn* In Aernijnlino p.8lim2ip.8 Arp recogn159d in the perlod in which the estimate is rev158d where the revlsvjn affects only that perlod, or In the period ol the revision and Tutur8 periths where the revision aff8cls both current and future periods. In¢om• Irom donatlons and1oga¢l•s Unrn8trlct•d nds 2025 Unr•itrlct•d funds 2024 Donallons and gKI$ 4,650 5,725 Charltablo actlvltlos Homo in¢omtr Horne Income 2025 2024 Fèè incomè 665,605 706,719 Incom• from Inv•8tm•nts UnrÈstrlct•d Unr•strlctèd funds lunds 2025 2024 Interest receivable 1,622 1,754 11
THE EMMIE DIXON HOME LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charltable actotIes Chttritable activities 2025 Charil&bl* activities 2024 Siaff eoste Depreciation and impairrrenl Professional fees R•palrs and malnt8nanc8 Cost of moals aThJ rnalnl8nance of resld8nts Motor ¢xp¢nses Lightlng and healin Rates and insurance Clèaning and laundry Printing, postage. stationery and adveitising Telephone and motylle pho Bank charges Régistration fèès and SLJndry èxpenses Leasing and hire ol equiprnenl 506,007 11,285 4,730 9,559 25,363 392 14,977 14,837 8,858 6,029 8,025 324 4,619 19,532 603.501 12,036 6,305 20.793 30,974 12, 12.98fj 8.777 6.163 11,344 367 5.893 18,213 635,437 750,404 Share ol support costs (see note 71 Share of govern8n¢e ¢tssls Ise& nole 71 39,965 1,000 36.172 676,402 787.478 Support cos15 allocated to activities Charltable activilieJ 2025 Total 2024 staff costs Professional fèes Governance 37,545 2,420 1,000 34,069 2,103 40,965 37,072 12-
THE EMMIE DIXON HOME LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support CO8t$ allocat to a¢tiviti¢$ Icontinutdl 2025 2024 Governance costs comprlse.. Audit18es 1.000 1,000 Governance eAJsls includes payments lor independent examination fees DI £900. N•1 movern•nt In funds 2025 2024 Th8 n8t mDV8menl In funds is 51aled after charglngllcr8dltingl', Fg9s payable lor Ihe indgpgndgnl exarnin¥lion of Ihg charity's linan¢i¥l slalgmenlg 1,000 11,285 Depreciation ol owned tangible fixed as5els 12,038 Tru$tg•$ During the year Mr J Hancock a Trustee was reimbursed £2,306 of expenses in respecl of repairs and m&nten8n¢e work lor th& charily.12024 Klr J Hancock was reimbursed £3,020). Thre6 Irusleas received remuneration during the year Mr J Hancock received £23.03D12024'. £22.9271, Mr J 8rown received £11.224 12024.. £11,142) and Mr J White £3,29012024.' £3,266). During the year the charity made payment5 in respect of the trustees peisonal telephone bills which were, in total, £ 1,36512024 £1,4751. These payments were agreed by all of the Iruslees at the general meetings. 10 EmployM$ Thg av8r8g8 monthly number ol employ885 durlng the y8ar was.. 2025 Numb•r 2024 Numbor Flunning of home 23 24 Employment costs 2025 2024 Wages and salaries Social security oosis Oth&r pen$lon ¢osts 500,179 34,107 10,166 593,713 34,595 9.262 544,452 637,570 There were no enployees whose annugl rernuneralion was more than £60,000. 13-
THE EMMIE DIXON HOME LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employ•¢$ Icontinutdl Rèfflunerjjtion of kéy rnthnagement pernonnol The remuneration ol key rnanagement personnel wes as follcws.. 2025 2024 A99regale compensatioii 37,545 37,335 11 Taxatlon As a charity, The Emmie Dixon Home Limiied Is exempt fro tax on Incorne and qains falling Mthin Section 505 of the Income and Corporalion Taxes Acl 1988 and Section 256 01 the TBxation ol Chargeable Gains Act 1992 to the extent Ihal th088 are appllgd lo Its charilablg objects. 12 T•nglbl• fix•d 488•ts Land afidFlxtuwe&. Illllngs bulldlng4 & 9gulpmont Tolal Colt At 1 April 2024 161,758 134,136 295.894 Al 31 March 2025 161,758 134,136 295.894 D•pr•¢iation and impairm•nt At 1 April 2024 Depreclallon ¢harggd In Ihtr yoar 105,SS8 7,025 10S,737 4,260 211,295 11,285 Al 31 March 2025 112,583 109,997 222.580 Carryiny amount At 31 March 2025 49,175 24,139 73.314 Al 31 March 2024 56,200 28,398 84.598 The tille deeds to the property at 149 Richmond Ruad, Crewe are in the name ol Scupe purchased under a conyeyan¢e dated 14th September 1954. The ¢ost of this property 8$ shown 8bove. Includes subsl8nti818llerations and Improvtrmenls made ovor Iha y¥ars whSch havo boon pald lor by the charYLy. The trustotrs have n¥goaLd wlth Scope a 35 year lease at a nominal rent of £1 p6rannum. There are currently 8 years remaining on the lease. 13 Dobtors 2025 2024 Amounts falllng due wlthln one year.. Trade debtors 55,075 49.824 14-
THE EMMIE DIXON HOME LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Credllors.. amounts falllng due wlthSn one year 2025 2024 Other taxation 8nd social 8ecurily Other creditors Accruals and deferred income 16,771 2,148 4,620 18.511 4.336 23,539 24,7 15 Rolirement ben•fit 8¢hèrn88 Z1125 2D24 Dèflnod contrlbutlon seh8rne& Charge to profil or1055 resppct ol delSn8d contdbution 5Ghemes 10,166 9.262 The Charity oprdtes a d8flned conlribullon p8nslon sd)•me lor all oualltOng employe. Th8 ass8ls of th8 schema are held Separately from those ol the Charity in an independently adrnin15tered fund. 16 Unr•$tri¢t•d lurnd8 The unreslricled n$ of the charity Comprise Ihe unexpended b8lan¢es ol donations and gronis whioh ore not subjeol lo $peGific ¢tsndilions by donors 8n¢J 9ranlors a$ lo how they nay be used, Thesg iU9 de$ignalgd funds which have been Sel aside out ol unrestricted funds by the trustees for Specific purposes. At 1 Aprll 21J24 Incomlng r•$our¢g$ Resources experbd•d At 31 March 2023 General funds 203,156 671,877 1676,4021 198,631 Pr•vlous y•ar'. At 1 Aprll 2023 Incomlng rg$our¢o$ Rèsourc•s 9xpondod At 31 March 2024 Gn#ral funds 276,434 T14,198 IT87,4761 203,158 17 Relatsd party trants•¢tion$ Thore were no clB¢losabl& r8lated party transactions, other than Ihostr alrtsady di8elosèd in nola 9 relating to trustees, during the year12024- none). 15-
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