Charlty Reglstratlon No. 1111259 Company Reglstratlon No. 05360413 (England and Wales) THE LINDSAY LEG CLUB FOUNDATION (a company limited by guarantee) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
THE LINDSAY LEG CLUB FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION Dlrertors Trustees M Hoskins (Chairman) E Lindsay C Mclntyre N Mclntyre J Geraghty AOKerr P R P Goodman A Schofield M G Farrington D A Hutchinson Charlty number 1111259 Company number 05360413 Reglstered offlce 18 Langton Place Bury St Edmunds IP33 INE Independent examlner Robln Jackson Churchgate Accountants Ltd 18 Langton Place Bury St Edmunds IP33 INE Bankers CAF Bank Llmited 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ Sollcltors Ellisons Legal LLP 146 King's Road Bury St Edmunds
THE LINDSAY LEG CLUB FOUNDATION CONTENTS Page Trustees, Annual Report Statement of financial actlvlties 10 Balance sheet 11 Notes to the accounts 12-18 Independent examlners report 19
THE LINDSAY LEG CLUB FOUNDATION TRUSTEES, ANNUAL REPORT {INCLUDING DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The directors present their report and accounts for the year ended 31 March 2025. The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's governing document, the Companies Act 2006 and "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 102) (effective l January 20151" Ob'ectives and actlvities The charitable objects are: Protecting and preseNin8 health amongst those experiencing or at risk of experiencing leg ulcers and/or associated conditlons, In particular by.. {1} Disseminatlng and facllltating the Implementatlon of the Lindsay Leg Club model,. 121 Advising on and promotlng the provlslon and use of modern equipment, services and facilities almed at diagnoslng, preventing and treating leg ulcers and or/associated conditions,. and 131 Advising education in and increasing the understanding and awareness of le8 ulcers and assoclated conditions and how they can be diagnosed, prevented and treated. Publlc beneflt In revlewin8 the year, the trustees have taken Into account the Charity Commlssion's guidance on public benefit and the two princlples that: There must be an identif iable beneflt or beneflts, and The benefit must be to the publlc or a section of the publlc. They have also considered the speciflc 8uldance on charities for the advancement of education and health. It is their belief that, glven the objects of the Cha rity and its record of activities over the year, the Lindsay Leg Club Foundation provides identifiable benef its which are open to all who experience or are at risk of experiencing leg ulcers and/or associated conditions; and a Iso is promoting better understanding of le8 ulcer care amongst relevant health professionals.
THE LINDSAY LEG CLUB FOUNDATION TRUSTEES. ANNUAL REPORT (INCLUDING DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and Performance In last year's report I referred to the Impact that the after- effects of COVID were havlng on the re-opening of Leg Clubs glven that we are a Community based service dedicated to supporting older people in the Community. We have been more impacted than most charities given our strong community focus and the age profile of our members. Nevertheless, it is encouraging to report that durlng the year a number of Le8 Clubs have re-opened and Interest from NHS providers is increasing agaln as our community based, self- help and hollstlc approach is completely in line with if not ahead of Government healthcare policy. As always we need to prove our relevance and eff icacy to the NHS and face the never-ending challen8e of demonstratlng that we deliver real value for money. On the one hand we continue to see interest in openlng new Le8 Clubs, on the other the exlstlng Leg Club estate Is always under pressure to Justlfy thelr exlstence in spite of the cost-effectlve Informatlon we have generated and publlshed. It Is posltlve to report however that as the months go by we are now getting ever more Interest to open new Le8 Clubs and that the model remalns as relevant as ever. Our Founder and Llfe Presldent Ellle Lindsay contlnues to represent the Foundatlon at the hlghest levels of Government where the Leg Club model Is well profiled and regarded. The challenge remalns to get the model more wldely adopted at grass roots level where there are always competin8 challenges for resource wlthln the NHS. The growth of the model withln each speclflc area depends upon stron8 local champlons and where we have these the model Ss thrlvlng and growln8. We flrmly belleve the Leg Club model Is the epltome of what modern healthcare Is almlng to be bv provSdin8 effective, hollstlc, quallty care that encou rage5 and enables successful self-management of long-term condltlon that wlll Improve wellbelng and quallty of Ilfe and mltl8ates a8alnst hospltal admlsslons. We are among only a few nurse-led cllnlcs that are held outside a medlcal settlng, whlch puts us In the company of organ15ations who do such important work as famSly plannln8, druglneedle exchange centres and homeless centres. Llke them we are Intrlnslcally led by a Social model of care, devoted to the well being of our members, wlth our clinlcs taking place deep withln the heart of the communltles that we serve. The social approach of Leg Clubs act as a catalyst to create a sense of communlty, re-soclallslng people who have become isolated through illness and providing opportunitles for them to play significant voluntary roles within their communltles. Many of our members have commented on thelr reluctance to visit a medical centre for treatment, while they have found that attending a cllnlc In a social settin8 has glven them a sense of purpose. Countless members conflrmed that mlxing Wlth fellow members experiencing treatment in a social settlng has helped overcome the stigma associated with their leg ulcers. This network of mutual support and friendship ha5 provided a strong sense of motivation for the clinical teams, members, and their loved ones. Much of the day-to-day work to support Leg Clubs is driven by the Leg Club Industry Partners ILCIPI. Industry continues to provide the majority of our funding and are committed to support the Leg Clubs in Splte of the commercial challenges they face, a clear sign of their commitment to 5UPPOrt best possible standard5 of care within the NHS. The Board again thank the LCIP for their f inancial support, as well as their heartfelt drive and enthusiasm for the Model.
THE LINDSAY LEG CLUB FOUNDATION TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 In addition to the support of Indu5tryi the Leg Clubs could not exist without all the amazing volu nteers and the work they do to run their clubs, the many other funders who help support us, and the dedicatlon of our committed NHS nursing teams who so actively promote the model. As a Board we are consistently amazed by their motivation and commitment, for which we unreservedly express our gratitude. Volunteers are at the heart of what we do, enabllng the model to thrive. Volunteering delivers well documented beneflts not only to the beneficiarles but to the volunteers themselves. As ever, our driving force and Insplratlon remains Ellle Lindsay OBE, Life Presldent and Founder. Her passion and commitment is the reason why so many people give thelr time to support the Foundation. Ellie serves on the board of The Medical Technolo8y Group, a non.prof it collectlve of patient groups, research charitles, and medical device manufacturers that advises Govt on healthcare policy. Ellle plays an actlve role withln the All-party Parliamentary Group on Vascular and Venous Disease, whlch allows MPS, Peers, cllniclans, patlents, and Industry representatives to discuss related issues, Through her role, Ellle champions collaboration between dlverse stakeholders and advocates for equltable access to Innovative medical technologles. Her leadershlp has contrlbuted to Inltlatives almed at improvlng patient outcomes and shaplng health policy at both national and local levels. Board Informatlon A number of Board changes took place throu8h the year. Tomas Morel and Krlstlna Stlles reslgned as Trustees to focus on thelr own careers. In appolntln8 new Trustees we take care to ensure they brlng a dlverse range of skllls and experlences. In thls regard l am dellghted to announce the followlng appolntments that were made durlng the year: Anthony Kerr: Anthony was appolnted 18 January 2024 and has been Involved In woundcare for many years, havin8 managed various healthcare titles at the Mark Allen publishlng and events 8roup, and now more recently settlng up his own Clinical research organlsatlon. Alison Scofleld: Alison Is a reglstered nurse speciali5ing in tlssue viabillty wlth more than 20 years of experience in the NHS. She has contributed to the development and support of health and soclal care services, almlng to improve patient outcomes. In prevlous reports I mentioned that Ellie was stepping back from her day to day role In running and Ilalslng wlth individual Leg Clubs, and l am delighted to report that Marla Poole, a clinical specialist with a specific background in wound management has taken over this role and is doing an excellent job working wlth individual Leg Clu bs to help ensure the smooth running of their operatlons and ensure that we contlnue to collect vital evidence data. Lynn Bullock has been a constant to the Board, the Leg Clubs, and personal support Ellle herself since 2005. Lynn announced her retirement as Leg Club Administrator in March, Her presence has been integral to our Charity's growth, she has regularly attended events and exhibitions, and been a constant support to both myself and the Board. Lynn's dedication, hard work, and loyalty have been vital for our achievements, and the Club community has flourished because of her efforts. Although her daily presence will be greatly missed, Lynn's impact will endure as she takes on the role of Leg Club Ambassador and will continue to
THE LINDSAY LEG CLUB FOUNDATION TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 support Ellle as her Conference organiser. A new Leg Club Administrator, Tara King, has been appointed effective June 2025 and we welcome her to her new role. Thlrd Pa Partnershl Le Club Indust Partners LCIP The LCIP have again contlnued to support the Foundatlon wlth unfalllng commitment and financlal support. The Foundatlon Charlty would again like to acknowledge and thank our LCIP advocates without whlch we could not exist. In conjunction with the LCIP this year we are spearheadlng a campaign that highlights the systemic def iciencles in vascular care and advocates for Immedlate government Intervention. The lack of central funding for diagnostic equipment, the stralned NHS, and 8eo8raphlcal disparitles in access to essentlal tools such as Handheld Doppler and ABPI machlnes have created postcode lottery for Indlvlduals requlrlng lower Ilmb assessments. Our primary goal as a group is to ralse awareness amon8 Members of Parllament and NHS declslon makers regarding these shortcomings. Through our collaboratlve efforts, we are signlflcantly Increaslng awareness wlthln NHS clrcles, government and the publlc.
THE LINDSAY LEG CLUB FOUNDATION TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Annual Le Club Conference The Annual Leg Club Conference, which is run independently of the Foundation but in support of it, took place for the second time this year at Worcestershire County Cricket Club in September. Once agaln, this unique mix ofworkshops and plenary sessions, featuring renowned UK and International speakers, coupled with the fantastic gala dinner, made the conference a great success with excellent delegate feedback. We were honoured with senior Department of Health representatlon and plans are well advanced forthe 2025 event. HI hll htsoftheyear Le8 Clubs offer a welcomlng space where members and volunteers alike find support, encoura8ement and frlendshlp. The followln8 showcases the vlbrant communlty splrlt that deflne the movement, from communlty Involvement through Interactlve learnln8 and exerclse classes for overall physical and mental well-belng: Island Leg Club In Portland was honoured to be chosen as the Mayor's Charity of the Year for thelr outstandln8 Leg Club and communlty splrSt Brecon Leg Club moved to new premlses and Is partScularly known to offer a supportlve learnln8 envlronment for mu Itidlsc5pllnary teams which Includes medical students. Brecon hlghllghts the excellent opportunlty for healthcare profes51onals, whether student or establlshed practitloners, to Improve thelr understandlng of complex wounds. Gulldford Le8 Club Is always extremely proactlve and have Introduced seated exerclse classes, whlch occur bl-weekly IOta80 seated exerc55esl, to Improve leg strength and reduce the rlsk of falls. Nallsea Leg Club celebrated Easter wlth some lovely Easter biscults, novel table decorations and of course, some beautifully decorated bonnets. The club's brllllant team of volunteers pulled out all the stops to make It a fun event. One of the volunteers decorated the bonnets and produced some beautlful Easter cards for members to take home, organi5ed a tombola whlch Included fundralslng on behalf of the Foundatlon and a there was a party atmosphere throughout. The Best Foot Forward Leg Club Sn Poole held thelr annual charlty walk along the Jurasslc Coast on March 15th, Involvlng frlends, family, the Adams Practice Surgery, and a member's dog. Celebratlng thelr 10th annlversary, the event almed to ralse funds for new equipment and support for the Club and the Leg Club Foundation. As In other Leg Clubs, The Leg Club team has successfully implemented an armchair exercise session which has received wldespread acclalm and enthuslasm from both members and volunteers.
THE LINDSAY LEG CLUB FOUNDATION TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Flnanclal Review The Foundation remalns In a strong financial position due to the continued backing from LCIP members, charitable donations, and various fund-raising activities. Our accounts are audited Independently by Churchgates Accountants, Bury St Edmunds and can be viewed on the Charity Commission website: htt details re ister-of-charities.charit commission. 4014745 accounts-and-annual-returns ov.uk charit -search cha rit Total income down by £22k to £80k. Costs were £94k compared to £IOOk for 2023/2024 and therefore we have been able to carry forward £188k into 2026. The current account balance together wlth the savlngs account balance at 31 March 2025 stood at a healthy £153,956 of whlch £14,733 Is in a number of restricted funds. Reserves Pollc The Charity does not hold slgnificant reserves whlch can be Invested. Any Sncome not required for Smmediate needs is put on deposit to maximise interest and drawn upon as required. The Charity had unrestricted general reserves of £173,095 at 31 March 2025 which equates to over six months operational costs. The Charity aims to hold four months costs in reserves, Investment owers and ollc The Charlty does not hold significant surplus assets which can be invested. In the event of there being any funds to invest, availability of funds together with risk-free Investment are the key criteria for investment.
THE LINDSAY LEG CLUB FOUNDATION TRUSTEES. ANNUAL REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Structure overnance and mana ement Legal Status and Governlng Document The Charity is incorporated as a company limited by guarantee, company number 05360413, on 10 February 2005 {as amended by special resolution dated 25 August 20051, and was registered with the Charity Commission on 12 September 2005, under charity number 1111259. The governing documents of the Charity are the Memorandum and Articles of Association. The directors who served during the year were: M Hoskins (Chairman) E Lindsay J Smlth (resigned 04 October 20241 S Wllliams Ireslgned 03 December 20241 C Mclntyre N Mclntyre J Geraghty T Morel (resigned 26 November 20241 K Stiles {resigned 23 October 20241 H Tlckner {resl8ned 16 June 20251 P R P Goodman AOKerr E S Clews (resigned 15 July 2025) Mrs A Schofield (appointed 27 November 2024) M G Farrington lappointed 28 July 2025) D A Hutchinson (appointed 18 August 20251
THE LINDSAY LEG CLUB FOUNDATION TRUSTEES, ANNUAL REPORT {INCLUDING DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025 olntment and Induction of trustees The Board of trustees are elected at the AGM and subject to one third of the Board submitting to re- election at each subsequent AGM. Trustees have defined responsibillties and most service on specific committees or groups alongside the main Board. Trustees are asked to submit a resume of their interests and abilities In support of their election, and on commencing their appointment will be supported through induction to help them become fully effective. Or anlsatlonal structure Members of the Trustee Board, who are directors for the purpose of company law and trustees for the purpose of charlty law, who served durin8 the year and up to the date of thls report are set out on page 5. The Trustee Board consists of a maximum of 14 who meet on a quarterly basis and they are responsible for the strateglc dlrection of the Charity. A quorum at a meeting of the trustees is three trustees. Members of the Charlty each guarantee to contrlbute an amount not exceeding £1 to the assets of the Charity in the event of a winding up. Rlsk mana ement Trustees are at all times aware of the flnancial state of the Charity. The Charity has two forms of insurance: (11 Employers, Liability Insurance1£5 million) which covers public Ilability, products liability, personal accident, money and legal expenses, and (21 Trustees Indemnity Insurance Internal risks a re minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent qua lity of delivery for all operational aspects of the Charity. These procedures are periodlcally reviewed to ensure that they still meet the needs of the Charity.
THE LINDSAY LEG CLUB FOUNDATION TRUSTEES. ANNUAL REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH2025 Inde endent examlner Mr R Jackson of Churchgate Accountants Llmited offers himself for appointment as independent examiner to the charlty. Thls report is prepared in accordance with the special provisions for small companles under Part 15 of the Companies Act 2006. The Trustees, annual report was approved by the Board of Dlrectors. osklns Chalrman 26.11. 2L)Z
THE LINDSAY LEG CLUB FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted funds Restrlcted funds Total 2025 Total 2024 Notes Income from.. Donations and le8acles Charltable activities Other tradlng actlvltles Investments 17,597 55,000 3,822 3,458 600 18,197 55,000 3,822 3,458 23,902 65,000 10,586 2,930 Total Income 79,877 600 80,477 102,418 Ex endlture on; Ralsin8 funds Charltable actlvltles 88,927 5,230 94,157 99,688 Total 88,927 5,230 94,157 99,688 Net Income/lexpendlturel 19,0501 14,6301 113,6801 2,730 Transfers between funds Net movement In funds 19,0501 (4,6301 {13,6801 2,730 Total funds brought forward 182,145 19,363 201,508 198,778 Total funds carrled forward 13 173,095 14,733 187,828 201,508 io
THE LINDSAY LEG CLUB FOUNDATION BALANCE SHEET ASA T31 MARCH2025 2025 2024 Notes Current assets Oebtors Prepayment Cash at bank and In hand li 35,000 1,080 153,956 195,036 178,608 213,608 Credltors; amounts lalllng due wlthln one year 12 (7,208) 112,100) Net Assets 187.828 201,508 Flnanced by: The funds ofthe charlty Restrlcted funds Unrestrlcted funds 14,733 19,363 13 8eneral reserves 173,095 182,145 187,828 201,508 For the year ended 31 March 2025 the company was entltled to exemptlon from audlt under sectlon 477 of the Companles Act 2006 relatin8 to small companle5. The members have not requlred the company to obtaln an audlt of Its flnanclal statements for the year In questlon In accordance with section 476 of the Companles Act 2006. The trustees / dlrectors have acknowled8ed thelr responslbllities for complylng wlth the requlrements of the Companles Act 2006 wlth respect to accountlng records and the preparatlon ol flnanclal statements. These flnantlal statements have been prepared In accordance wlth the speclal provlsions appllcable to cornpanles subject to small companles, re8lme. The financlal statements were approved by the board of dlrectors and authorlsed for issue on and signed on Its behalf bv: -6.1( ZoLS- MrMH Chalrman Company ReBlstratlon No. 05360413 li
THE LINDSAY LEG CLUB FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Ac¢ountln8 poll¢les Company Informatlon The Llndsay Leg Club Foundation is a company Ilmited by guarantee not havlnB a share capltal. In the event of a windin8 up of the company every member agrees to contrlbute such amount as may be required (not exceedin8 £1) to the Charity's assets if It should be wound up whlle he or she is a member or wlthin one year after he or she ceases to be a member, for payment of the Charity's debts and liabilities contractecl before he or she ceases to be a member, and of the costs charges and expenses of windlng up, and for the adjustment of the rl8hts of the contrlbutories among themselves. 1.1 Accountln8 conventlon These accounts have been prepared In accordance wlth FRS 102 "The Flnanclal Reporting Standard appllcable In the UK and Republic of Ireland" I'FRS 102,1, "Accountin8 and Reporting by Charltles" the Statement of Recommended Practlce for charltles applyin8 FRS 102, the Companles Act 2006 and UK Generally Accepted Accountlng Practlce as It applles from l January 2015. The charlty is a Publlc Beneflt Entlty as deflned by FRS 102. The accounts have not Included a statement of cash flows per Update Bulletln l of charltles 50RP IFRS1021 as The Llndsay Leg Club Foundatlon Is not a lar8e charlty. The accounts are prepared In sterllng, whlch15 the functlonal currency of the company. Monetary amounts Sn these financlal statements are rounded to the nearest £. The accounts have been prepared on the hlstorlcal ¢05t conventlon. The prlnclpal accountln8 pollcles adopted are Set out below. 1.2 Goln8 concern At the tlme of approvlng the accounts, the dlrectors have a reasonable expectatlon that the charlty has adequate resources to contlnue in operatlonal exlstence for the foreseeable future. Thus the Trustees contlnue to adopt the goln8 concern basls of accountlng In preparln8 the accounts. 1.3 Charltable funds Unrestrlcted funds are avallable for use at the dlscretlon of the dlrectors In furtherance of thelr charltable objectlves unless the funds have been designated for other purposes. Restrlcted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts. Desl8nated funds comprlse unrestricted funds that have been set aslde by the trustees for partlcular purposes. 12
THE LINDSAY LEG CLUB FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢¢ountln8 pollcle5 (contlnued) 1.4 Incomln8 resources All incornin8 resources are included In the SOFA when the charlty Is le8ally entitled to the Income and the amount can be quantlfied with reasonable accuracy. All Income Is shown grows. Revenue 8rants are recognlsed In the Statement of Financlal Activitles In the year to whlch the relevant expendlture relates. Income is deferred when performance related 8rants are recelved In advance of the performance of events to whlch they relate. Donatlons and Investment Income are credlted to the SOFA when recelvable. 1.5 Resources expended Expendlture Is recognised on an accrual basls as a liablllty Is Incurred. Expendlture Includes any VAT whlch cannot be fully recovered, and Is reported as part of the expendlture to whlch It relates: Charitable expendlture comprlse5 those c05t5 incurred by the charity In the delivery of Its actlvltles and servlces for Its beneflclaf les. It Include5 both costs that can be allocated dlrectly to such actlvltles and those costs of an Indlrect nature necessary to support them. Governance costs Include those costs assoclated wlth meetln8 the constltutlonal and statutory requlrements of the charlty and Include the audit fees and costs Ilnked to the strate8lc management of the charltv, Support costs are those costs Incurred In the management and admlnlstratlon of the charltable actlvltles. Support costs are allocated to actlvltles based on thelr proportlon of man hours. 1.6 Debtors Trade and other debtors are reco8nlsed at the settlement amount due after any trade dlscount offered, Prepayments are valued at the amount prepald net of any trade dlscounts due. 1.7 Cash and cash equlvalent Cash and cash equivalents include cash in hand, deposlts held at call with banks, other short- term liquid investments with original maturities of three months or less. 1.8 Credltors and provlslons Credltors and provislons are recognlsed where the charlty has a present obllgation re5ultln8 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 reco8nlsed at thelr settlement amount after allowin8 for any trade discounts due. 1.9 Flnanclal Instruments The charity only has financial assets and financial liablllties of a kind that qualify as baslc financial instruments. Basic financial instruments are Initially recognised at transaction value and subsequently measured at their settlement value. Derecognltlon offlnanclt71 Ilabllltles Financial liabilities are derecoBnised when the companws contractual obli8ations expire or are dlscharged or cancelled. 13
THE LINDSAY LEG CLUB FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Icontlnued) 1.10 Taxatlon The charity is exempt from tax on income and 8ains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Char8eable Galns Act 1992 to the extent that these are applied to its charltable objects. Crltlcal accountlng estlmates and Judgements In the appllcation of the charity's accountin8 policles, the dlrectors are requlred to make judgment5, estlmates and a55umptlons about the carrylng amount of assets and Ilabllitles that are not readlly apparent from other sources. The estlmates and assoclated assumptions are based on hlstorlcal experlence and other factors that are considered to be relevant. Actual results may dlffer from these estlmates, The underlylnE assumptlons are reviewed on an on8oln8 basls. Revlslons to accountlng estlmates are recognlsed In the period In whlch the estimate is revlsed where the revlslon affects only that perlod, or In the perlod of the revision and future perlods where the revlslon affects both current and future perlods. Donatlons Unrestrlcted funds Restrlcted funds Total 2025 Total 2024 Voluntary Income Grants of a general nature 17,597 600 18,197 5,902 18,000 23,902 17,597 600 18,197 Income from charltable artlvltle5 Unrestrlcted funds Restrlcted funds Total 2025 Total 2024 Grants 55,000 55,000 65,000 55,000 55,000 65,000 Income from other tradlng actlvltles Unrestrlcted funds Restrlcted funds Total 2025 Total 2024 Merchandlse Conference 3,822 3,822 3,822 3,822 10,586 10,586 14
THE LINDSAY LEG CLUB FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Investment Income Unrestrlcted fund5 Restrlcted funds Total 2024 Total 2023 Interest- bank 3,458 3,458 3,458 3,458 2,930 2,930 In the year ended 31 March 2024 £1,800 of all income recelved related to restrlcted fund Income. In the year ended 31 March 2024 £100,618 of all Income recelved related to unrestrlcted fund Income. Unrestrlcted funds Restrlcted funds Total 2025 Total 2024 Expendlture on charltable a¢tlvltles Leg Clubs Conference Grant projects Webslte, soclal medla and computer costs Prlnting Exhibltlons Deslgn costs Support COSt5 (note 81 Governance costs 890 6,944 6,944 5,230 11,823 6,647 5,230 6,116 6,116 1,830 3,906 4,004 5,117 51,649 13,822 99,688 4,749 2,940 56,991 11,187 88,927 4,749 2,940 56,991 11.187 94,157 5,230 Support Costs Governance Costs Total 2025 Total 2024 Support costs Independent examiner Trustees expenses Consultants fees Travel expenses Office expenses Other costs Subscrlptions Trustee insurance 2,208 2,647 4,902 1,125 222 2,208 2,647 49,024 11,252 2,216 66 2,100 5,983 45,737 9,112 1,522 180 44,122 10,127 1,994 59 235 26 261 288 549 454 50 504 68,178 56,991 11,187 65,471 In the year ended 31 March 2024 £7,537 of all expenditure related to restricted fund expenditure. In the year ended 31 March 2024 £92,151 of all expenditure related to unrestricted fund expenditure. 15
THE LINDSAY LEG CLUB FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Operatlng Ideflclt) 2025 2024 Operating Ideficltl for the year Is stated after chargln8/lcreditin81: Fees payable for the Independent examination of the company's annual accounts. 2,208 2,100 2,208 2,100 10 Dlrectors Durlng the year E Llndsay recelved payments of £30,00012024: £30,000) as a consultant to the charlty, The charlty has received permlssion from the Charlty Commlsslon to make payments to her. No other trustee recelved payment durln8 the year other than relmbursed expenses of £2,37812024'. £2,532) whlch were pald to 10 trustees12024: 8 trusteel. The trustees did not recelve any remuneratlon durlng the year. 11 Debtors Amounts falllng due wlthln one year; 2025 2024 Prepayment5 and accrued Income 41,080 35,000 12 CredStors: amounts fallln8 due wlthln one year 2025 2024 Other credltors 7,208 12,100 7,208 12,100 16
THE LINDSAY LEG CLUB FOUNDATION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Charltable funds- movements-current year Restrlcted funds The Income funds of the charity Include restrlcted funds comprislng the followin8 unexpected balances of donations and 8rants held on the trust for speciflc purposes: Balance at l Aprll Incomln8 resources 2024 Resources expended Transfers Balance at 31 March 2025 Grant - Ur80 Foundatlon 1,375 11,3751 Grant - Scholarshlp fund 5,503 600 12,8551 3,248 660 Le8 Club Sponsorshlp Le8 Clubs Dlssemlnatlon Expanslon proJect Data traSnln8 + collectlon WUWHS 660 292 292 1,000 4,177 4,400 1,956 19,363 11,0001 4,177 4,400 1,956 14,733 600 15,230) Unrestrlcted funds Designated funds General reserves 182,145 201,508 79,877 80,477 188,9271 194,1571 173,095 187,828 Deslgnated reserve: A deslgnated reserve Is no longer requlred as the conference15 no longer or8anlsed by The Lindsay Leg Club Foundatlon. General reserve: General reserves represent the free funds of the charlty whlch are not deslgnated for a partlcular purpose. 17
THE LINDSAY LEG CLUB FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charltable funds- movements- prlor year Restrlcted funds The income funds of the charity Include restrlcted funds comprisln8 the following unexpected balances of donatlons and 8rants held on the trust for specific purposes.. Balance at l Aprll Incomlng 2023 resources Resources expended Transfers Balance at 31 March 2024 Grant - Urgo Foundatlon 1,375 1,375 Grant- Scholarshlp fund 6,823 1,800 13,120) 5,503 Le8 Club Sponsorshlp Leg Clubs Dlssemlnatlon Leaflets Expanslon project Data tralnln8 WUWHS 660 1,182 1,000 810 6,894 4,400 1,956 25,100 660 292 1,000 (8901 18101 12,7171 4,177 4,400 1,956 19,363 1,800 17,5371 Unrestrlcted funds DeslBnated funds General reserves 173,678 198,778 100,618 102,418 192,1511 (99,6881 182,145 201,508 14 Transfer between funds No transfers were made in the year ended 31 March 202512024: £nill. 18
THE LINDSAY LEG CLUB FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OFTHE LINDSAY LEG CLUB FOUNDATION Independent Examinerfs Report to the Trustees of the Llndsay Leg Club foundatlon I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Respectlve responslbllltles of trustees and examlner As the charlty's trustees of the Company {who are also the directors of the company for the purposes of company lawl, you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061"the 2006 Act"). Having satlsfied myself that the accounts of the Company are not requlred to be audited for thls year under Part 16 of the 2006 Act and are eli8lble for independent examination, I report In respect of my examination of your charity's accounts as carried out under sectlon 14S of the Charitles Act 20111"the 2011 Act"). In carrying out my examination, I have followed the Dlrectlons 8lven by the Charity Commlssion {under section 14515){bl of the 2011 Act. I have completed my examlnation. I confirm that no material matters have come to my attention which glves me cause to belleve that: accountlng records were not kept In accordance wlth section 386 of the Companies Act 2006; or the accounts do not accord with such records; or the accounts do not comply with relevant accounting requlrements under sectlon 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fairf view whlch is not a matter considered as part of an Independent examination; or the accounts have not been prepared in accordance wlth the Charities SORP IFRS1021, Basls of Independent examlnerfs statement I have no concerns and have come across no other matters in connection with the examination to tention should be drawn in this report in order to enable a proper understanding of the to be reached. coun Robin Jackson Churchgate Accountants Limited 18 Langton Place Bury St Edmunds IP33 INE 19