2025-09-30-accounts

Company registration number 04530654 (England and Wales) Charfty registratlon numbèr 1097354 (England and Wales) KERNOS CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

KERNOS CENTRE CONTENTS Poge Trustees report Independent oxaminefs report Statèment of finanual acbvities 8aLance sheet Note5 to the financial 513tements 7-14

KERNOS CENTRE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Thg Trustee8 pl￿nt t￿￿ annual reFyi and finanraal statement5 for the year •ndJ 30 Septaftknr 2025. The financial 5t8t¢ments have been prepared in accordance with the accountsng policies set out in nole 1 to the finanaal statem¢nls and comply wrth Ihe entrty's goveming document. the Companies Acl 20LIS, FRS 1Q 'The Finanual Reportsng Slandard applicable in the UK and Rèpublic ol Ireland. and the Chanties SORP 'kcounting nd Reporting by Charrties" Staternnt of Recommended Practsce applicable lo ¢hafrties prepafing theii a￿ntS in aw)Idance with the Flnanual Reporting Standard applKabk In Ihe UK and Republic of Ireland IFRS 1021" Objectlvu and •ctlvltl The tharity s exdu$ivè chantal￿ object Is to provmle couns•lling an¢J supporl servi¢4s to peoplo with Omotr'onal and psychological drfficullies from a wde vori&ty of causes by Ihe provision ol 8 Cent￿ ol exceller￿. The Iru5tges confirn that they have referred to th• guidan¢x ¢Mtain8d in tha Charity Commission's g¥n•ral guidance on public ￿nefi1 wthen reviowing the tharrty's aims arwj otiiecb'ves •nd in planning future acttvili¢8. The tharity carries out 1tt88e obiecs by.. Counselling individu•l$ is not ¢Mfined by IAIig LY ri)Bt •$ th8 th¥rrty bel￿ve$ it i¥ •88ential lo ¢ontinue therapy for as bng 85 il is roquired. Many people Ore unable to afftyd private ￿￿nSelling and th• charity enable$ ihose wrthout suth means to berbefft Irom the eypertis¢ available at the cenlre ts as long as required. Much work has been donè on the value lo soaety of eaty inter¥entK>n fof those wrth gmotional p$ychologieal problern5 and the charty's aim Is to this by way of attractin9 granls and donatKJns In order lo finance counselling. Wrth I￿￿e lunds significant be￿rrt rart b• aCh￿ved lor those who woukj olherwise b• unable lo participate in Iherapy. resulting in potèntialty adverse ¢Msequences for themselves and SOfAety in ggneral. Th¢ ineomo Off￿ tr>np8ny muBt be ap￿1¢￿ onty tvards th• W￿not￿l￿ of 11$ obpcts •¥ set in IIB ￿em￿￿dUm •nd Artide¥ olAuoaation. Publle b•n•fit Th• Tnjstees hove paid due regard to guid8rK• iSSLd by th? Chanty Cc¥nmiu•)n in d•¢iding what aLli¥ilies lh¢ ontity 6hould undèrtakè. Volunt••rn TnJste•8 and Mem￿r5 ar¢ unpaid volunt••rn. A¢hl•¥•m•nts and p•rfomi•n In considering the outk)ok for 2026 we are ￿n￿Ag•d by the succ4s6 we aig having in faising more grants and Ihe efforts made by rnany supporters. both within the d)airty and ¢yJ¢side. in thwr lundraisin9 efforts. We a￿ also 8ddr8ssing counselling capacity and attendan(x perlomancè by our clients in an effort lo in¢rèase tho number ol counselling sessions we can athieve tn Ihe o)ming y•ar. T￿S hvJher capauty and the contsnuing cost ol the transition programme wll of course need lo be met by h￿tter ir£ome but we havtr m•J• an ¢ncoura9ing Start to 2026.

KERNOS CENTRE TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Flnanclal rtview Income rose by 23% to £151.127 in Ihe year lo September 2025 thanks to the budgeted increase in knding from Ihe National Lottery I nsing £2.6fK) to £48,1WI and a belter ouicome in winning other restricted graftls lup from £11,210 to £30.2661. This ￿flected the greater efforts that were made in the ye8r lo win giants. as did the improvement in fundraiwng income. vthich increased from £2.3eé to £7,387. Costs wer$ 6% higher at £149.691. This increase was a t1ir¢d resuh of the need to transi¢Jon the office systems frorn paper based to digrtal systems and was amelioratet11o some e￿ent by the reduced costs deriving from a 15% duL#ion in the numb•r ol couns•lling sessiM undertaken during Ihe year. Our lolal r•serve position remained steady at £67.B08 at the end of the year compared ￿th £&S.372 la$t year, ol which 41% were ￿stn￿ed bjnds, leaving £39.508 as fvee reserv¢3 These unrestricted reservè$ are Lyoadly in line with our Oicy to maint8in free re￿r¥e$ to cover approximatety su months of fixed costs. Prlnclpal lundlng •ouvc Th• Chartty is prinapolly knnded by gfants Irom Various bodies detsiled in the accounts. room hiTr rev•nue, donations from our clints. other supporb'ng rndmduals and organisations and lundraising acl1vrt￿S The truste￿ conlinue to appty for more fund8 from gr•rrt ma￿"n4 bodtes and pursue r•f¢rring 8901￿$ lor finonry81 upport lo eslabli$h means by wh￿h fvndin9 ¢an follow 8 dient to the Kemos Cent￿. Re8•rrfe• polley The c•ntre retains • resem of 6 months fixed costs In free reseN•s. This pro¥￿e5 for financial re8eNè$ lo be get asida lo ensure that the centre can continye to operat •nd meet the needs of dienls in lh• event ol ufitsxpecled contingencies IndLMling a ¢¢￿110n or inlemiplion of part of its funding. StNctur, gov•mnc• •nd m¥nag•m•nt Th• company was incorporaled ￿ 10 Seplemb•r 2LX)2 The tharity IB controll•d by rts govemin9 docurnents, a deed ol trust, and constitutes a limrted o)mpany. limM•J by guarantee and has no share capital #s defined by tho Compan8 Act 20C6. The Iruslees who are also th• dire¢lors lor the purp)se of c4Jmpany W. aThJ who sthyed during the y••r and vp to th• date ol swJn8ture of the fin8ntJal Statements were. Mrs CM BOa￿ng￿l Mr PJ Brown Mr GB Hill Mrs K Smotjl Mr DP Morris Mrs M Argent Mrs Janet cra￿e¥ John Franu$ Adam Tozer Mis Linda 155ac (Resigned 28 Apnl 20251 (AppointÈd 10 March 2025 And resNJned 30 May 2025 (Appointed 8 January 20251 (Apwinted 6 January 20251 (ApF¥)inied 17 October 20251 R•crultment and •ppolrrtm•nt of tru•tees The Board has the power to appjint •dditicfflal Iws1￿ 08 rt cons#1ers fft to th) so.

KERNOS CENTRE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Organisational strueturn The company has lour registered members who have each undertaken to contritxrte an amount not exce£ding ten pounds to the assets of the wmpany in the evenl ol the Company bw.ng wound up. The statutory recor(ts state the obligation as <)ne pound per rnefflbef. The Chanty is organtsed so that the trustees have regular general rneetings comprisin9 of elected and nominated members lo discuss pfogres5. ath"vrties, fvndraisin9 and administrats"on. AJI directors of the company are also trustees ofthe tharity, and there are no othef trustees. The rgport has been prepared in accordarKe wth the provisions appliGat￿e to compani85 •nI￿ed to the small companie$ exemption. The trustees, annual re￿￿t was approve(l on ... . . and S￿ned on behall of the board oftruslee5 by.. Date..

KERNOS CENTRE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF KERNOS CENTRE

I report to the Trustees on my examination of the financial statements of Kernos Centre (the entity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the Trustees of the entity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the entity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the entity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• 1 accounting records were not kept in respect of the entity as required by section 386 of the Companies Act 2006.

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 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

4 the financial 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK Vincent Chandler FCA FCCA and Republic of Ireland (FRS 102). ---'\J•= I have no concerns and have come across no other matters in connection with the examination to which attention shour be drawn in this report in order to enable a proper understanding of the financial statements to be reached. '- .

Independent Examiner Moore Green

22 Friars Street Sudbury CO10 2AA

Dated: .....21.04.2026................... .

• 4 -

KERNOS CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestricted Restricted fund$ funds 2025 2025 Total Unrestricted Restricted lunds fund¥ 2024 2024 Total 2025 2024 Note8 Income and andowments from: Donations and legaryes Charitable actiwties other trading activitie¥ Other income 25,284 34,734 7.387 5,356 78,366 103,650 34,734 7.387 5.356 22.232 37,387 $6,710 78.942 37,387 2.366 4,209 4,209 Totsl incom• 72,761 76.366 151,127 66,194 56.710 122.￿ Expgnditur• on.. Charitable activities 149.350 341 149.691 141.173 456 141.629 Total expendlturg 149.350 341 149.691 141,173 456 141.629 Net incomèllexpenditurel 6,5891 78.025 1,436 174,9791 56.254 118,7251 Transfers betrleen funds 57.439 157.4391 72,086 172,0861 Net movement in funds 119,1501 20,586 1.436 12.8931 115,832} 118.725 Recon¢ili?tign of funds.. Fund balances at 1 October 2024 58.658 7,714 66,372 61,551 23,546 8S,097 Fund balances at 30 Sept•mber 2025 39,508 28.300 67,808 58.656 7,714 .372 The ststemenl of financial aciivities includes all gains and losses reryjgnised in Ihg yèar. All itYLJme and expenditure derive from continuing activittes.

KERNOS CENTRE BALANCE SHEET AS A T 30 SEPTEMBER 2025 2025 2024 No F4xed assets Tangible assets 11 1,616 2.159 Current assets Debtors Cash at bank and in hand 12 3.125 71,476 3.108 69,747 Creditors.. amounts falling due wlthin one year 74.601 72.855 13 18,4091 18,6421 Net curr•nt assets 66,192 64.213 Total assets le￿ current liabilltlès 67,808 66.372 The funds of the entity Restricted income fund8 Unrestricted funds 15 16 28.300 39,508 7,714 58,658 67.808 66,372 The cornpany is enliued to the exemption from the audit requirement contained in section 477 of the Companies Ac¢ 20C6, lor the year ended 30 Seplernbei 2025. The directors acknowledge their responsibilities for complying with the requirements of the CornpaThé$ Act 2C¥J6 with respect to accounting records and the preparalion of financial statements. The members have not required the company lo obtain an au¢Jit of rts finanaal 5taternents lor the year in question in a￿rdance with se￿19n 476 Thes& financial statements have been prePa￿d in accordance with the provisions applicable to companies subject to the small companies regime. The financial statemen were approved by the Trustees on ...... os B Hill

KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accounting policies Charity inforniation Kernos Cenlre is a private company fimited by guarantee ingyporated in E￿land and Wales. The r¢gi$to office is 22 Friars StTeet, Sudbury. Sulfolk. C010 2M. 1.1 Basis of preparation The financial statements have been prepared in ￿￿Or￿an￿ with the entys go¥èmin9 d￿Ment, the Companies A¢t 20(A, FRS 102 The Finanoal ReFK)rting Standard applicable in the UK and Rèpublic ol Ireland" and the charib.ès SORP "Accounb'ng and Reportin9 by Charities. state￿￿nt of R￿OrnMended Practice applK8ble to chatrties preparing their a￿OUnts in a(wrd9n￿ wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021". Thè entrty is a Publ￿ Benefft Entity as drfined by FRS 102. The enlity has taken athiantage ol the provisJns in the SORP ts thaiilies not to prepare a staternent of cash Ilows. The financial slatements are prepared in sterfing. which is ihe ftJn("onal ¢urrency of the entty. Monetary amounls in these financial ststemènt$ are rounded to Ihe neaiest £. 1.2 Going concem There are no material uncertainties abcrtrt tharity$ ability to continue. 1.3 Charitable funds Uniestricted fvnds are availat4e ts use at the disuetK)n of the Tmstees in furtherance of their charitable obiedN85. Designated funds comprise fijnds which have I￿n set asi¢Je at the di$￿tIOn of the Tnjstees for SFecific purposes. The purposes and uses of Ihe designate(l ft&nds are set out in the notes to the finatKial statements. Restrided fuThJ5 are subpd to SF4afic coN1itKMs by tkn￿$ ￿ grant(ws as lo Ihey may be usgd. The purposes and uses ol the restn.cted fuThJs are set out in the rKJtes to the finanrbal stat8ments. 1.4 In¢om• Incorne is recognised when the entity is 199ally ent￿8￿ to it after any performance cond￿￿On5 have been rnel. the amounts Gan be meawred reliabty, and rt is pr¢)baL4t that M)come will be received. Cash donation5 are recogni5ed on receipt other donatlOW15 are recognised once the entity has been notified of the donation, unless perfomance COnd￿.0nS require deferral of the amount Income tax recoverab￿ in relat50n to donatKJns receNed under Gift or deeds ol o)venant is recdO9nisgd at the timg of the donation. Legaries are recogntsed on T￿lp1 or (rthe￿ile rf the entty has been notrf￿d of an impènding distsibution, the amount Is known, and r￿elp1 is expeded. 11 the amount is not kntr*m, the legacy is treated as a contin9ent asset.

KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Aecounting policies (Continu￿) 1.5 Expenditure Expendrture is recognisecl once there is a legal or constructive obligation to transfer economic bènefit to a third party, rt is probable that a transfer of economic benefrts will be required in settlement, and the arnount of the obligation can be measured reliably. Expendrture is dassffied by activity. The costs of each actNity are made up of the total of costs and sha￿d costs. including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allorated directly lo that 8Ctivity. Shared costs which contribute lo more than one activity and support costs which are not 8ttributable to a single activity are apportioned between those activit*s on a basis consistent with the use of resources. Central staff costs are allocated on the ba518 01 time spent. and depreciation charges are allocated on the portion tsf the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at eost or valuation, net ol depreuation and any impairment lossès. Depreciation is recognised so as to write Off the cost or valuation of assets less their residual values over their useful lives on the ftsllowing bases". Fixlures, fittings and equipment 25% reducing balance 1.7 Impairment of fixed assets Al each reporting end date, the entty rewews the carrying amounts of ils tangiblè assets to determine whether there is any indic8tion that those assets have suffered an impairment 1055. If any such indication exists. the recoverable amount ol the asset is estsrnated in order to dèlerniine the èxtent of the irnpaiment105s lif anyl. 1.8 Retirement benefits Payments lo defined contribution retirement benefit schemes are charged as an expense as they fall due. 1.9 Limited by guarantèe The charity is a company incorporated in England and Wales and is limited by guarantee. In the event that the charty is wound up the liability of each member is lirnited to £1. Ineome from donatlon8 and legaeies Unrestricted Restricted funds funds 2025 2025 Totsl Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Donation8 and gifts Grants 25,284 25,284 78,366 22.232 78,366 22.232 56.710 56,710 25.284 78.366 103,850 22,232 56.710 78,942

KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Incom• from donations and legacies (Continued) Unr8Stricted R•strictsd funds fundB 2025 2025 Total Unywtricted R•striet•d funds funds 2024 2024 Total 2025 2024 Grants Suffolk Community Foulldation Bures Music Festiv81 Tudwick Foundation Colthestgr Catalyst Great Comard Parish Council Lottery Other 7.500 2.000 3,000 7,568 7,5CQ 2,000 3,000 6,000 750 750 1,2 48,100 9,000 1.200 48,100 9,000 1.1CK) 45.5 1.100 45,500 78,366 78,366 .710 56.710 In¢omg from ¢haritable #etivStie¥ Unrestricted funds 2025 Unre8tri¢ted funds 2024 Sale of SerV￿S as part of direct charrt8blè actNItiès 34,734 37,387 Incomg from othgr trading a¢tivitig8 Unr•strSetsd Unrestrict•d funds funds 2025 2024 Fundraising events 7,387 2.366 Oth•r ineom• Unrestrlct•d Unrèstrictèd funds funds 2025 2024 Grft Aid 5.356 4,209

KERNOS CENTRE 'OTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Expenditure on charitable aetivibes 2025 2024 Direct costs Staff costs Depreaalion and impairment Counsellorfs fees Superv1310n costs Rent Rates and water Light & Heal Repairs & Maintenance Insurance Telephone General administiative expen8es Postage, stationery and prrnting A(Jvertising and website AC￿untancY fees 16,576 542 73,084 6,397 724 87.755 7,518 9,6(10 716 3,602 326 1,725 932 25,649 872 750 2.848 1.293 1,903 1.141 33.041 247 1,8 1,320 149,691 141,629 Anatysis by fund Uniestricte¢J fvnd5 Restr￿e￿ fund5 149.350 341 141,173 456 149.691 141.629 Net movement in fund 2025 2024 The net ￿￿erne￿t in funds is stated after Charg￿￿{C[ed￿"ng)". Fees payable for the indepeThJent examination of the tharrvs finan081 statements Deprec4atltsn of owned tangible fix￿1 assets 1,320 724 542 Trustees None of the Trvslees lor any persons wnnetted wrth thernl rtt*ved any remLrnerakn"on of benèfits from the entity during Ihe year. Travel l a¢Jministration rxTrSts amounling to nil (2024_ £nil) were reimbursed to no t2024_ nol memberls of the mana9emeni committee. Of amwnt nil {2024. £rrill was donated bath to the centre as donat￿$. 10-

KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Employees The aver8ge mnthly numbgr ol èmpyoyees durirvJ t￿ year was. 2025 Number 2024 Number Employm•nt eo•ts 2025 2024 Wjges and sal8rig¥ Other penBiort ¢ost8 16.398 178 16.576 Th¢ chority UBOS Outsourced counsellofs and volunteers •knng with Ihe Trust￿ giving thelr timo free 01 ¢harg8. 10 Ta￿119ft The ¢h8rity 18 exempt from tax¥lion on its acts"vities becaus¢ al its income ￿ •Pp1h￿ for tharitabl¢ purpos83. 11 Tanglble fIX￿ ••ts Flxlur•B. •gulprn•nl Co•t Al 1 Oclob•r 2024 9.884 AI 30 Sept￿nbel 2025 9,884 Depr•clatlon and Impalm•nt Al 1 October 2024 Depveaation charged in the ye 7.726 542 At 30 Septèmber 2025 8.268 Carrying •mount At 30 September 2025 1.616 At 30 Septernber 2024 2.159 11

KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 12 Debtors Amounts falling duè ￿thIrt ont year= 2025 2024 Trade debtcKs Prepayments and acc$u￿ i 45 3,125 3.125 3,108 13 c￿ditors.. amounts f•lling due within one year 202S 2024 Trade creditors Accruals and defeTi8d Inco￿ 5,113 3,296 6,687 1,955 8.409 8,642 14 Retirpmertt ￿nefIt #chemes Defined eontrlbution schemes 2025 2024 Charge lo profrt or loss in respeiA of defined 0)ntrJUtK￿ schemes 178 15 Restrict•d funds The r&stricted lurTrds of the chanty comwtse the U￿Xpended balances of donat￿nS and grants held c¥) trust Svbject to speufic conditions by donors as to they may be used. At 1 October 2024 Incoming r•sources Regouree5 expended Trnnsfèr¥ At30 Septembèr 202S 7,714 78.366 (3411 {57,4391 28.300 Previous y•ar. At 1 OctCb•r 2023 Incoming resources Resources expended Transfers At30 September 2024 23.546 56.710 14561 (72,088} 7.714 12-

KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 16 Unrestrict•d fund¥ The Jnrestn(led funds ol the tharity comprise the unexpended balances of donations and grant5 wh￿h are not subject to specific condrtions by donors and grantrKs as to h(Mf Ihey may be used. These indude designaled funds whith have been set as¥Je out of unrestsicled funds by the trustees for 5peafic Purposes. At 1 Octobtr IneomSng 2024 resources Resource¥ expended Transf•rs At30 Sgptomb•r 2025 General fttnds 72,761 1149.39)) 57,439 39,508 Previou$ yèar. At 1 (ktober 2023 Incoming R•sources Transfers resour expend•d At30 September 2024 General funds 61,551 66.194 1141.173) 72,086 58,658 17 Anatysls of net assets betwoen funds Unrestricted Re¥trfclOd funds funds 2025 2025 Totsl 2025 At 30 Sèptgmb•r 2025: Tangibk assels Current assetsllliabilitiesl 1,017 27.283 1,616 66.192 38.9)9 39.508 28.300 67,808 Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 30 Sepiember 2024: Tarsgible assets Current assets1O￿bI1theS) 801 57.857 1.358 6.356 2,159 64.213 $8,658 7,714 66,372 13-

KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 18 Opgrating le￿ c¢)mmitments At the rep)rting end ¢Jate the entty had outstandirKJ commitment$ for futu￿ minimum lease payrnents under non-cancellable operating leases, whKh fall due as folkyws.. 2025 2024 thin one year 19 Related party transactions The￿ were no ¢JiscIosa￿e related party transath.ons durirKJ the year (2024- none). 14-