2025-09-30-accounts

REGISTERED COMPANY NUMBER: 05392093 (England and Wales) REGISTERED CHARITY NUMBER: 1111800

Kent Coast Volunteering Ltd (A company limited by guarantee)

Unaudited Report of the Trustees and Financial Statements Year Ended 30 September 2025

KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE)

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 a

	Page
Reference and administrative details ofthe Charity, its Trustees	1
and advisers
Report oftheTrustees	2-7
Report ofthe Independent Examiners	8
Statement of Financial Activities	9
Balance Sheet	10
NotestotheFinancialStatements	11-17

KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE)

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REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 SEPTEMBER 2025 a

Registered Company Number

05392093 (England and Wales)

Registered Charity Number

1111800

Registered Office

3 Park Street Deal Kent CT14 6AG

Trustees

C Fitzwilliam-Grey (Chair) J Sutton

A Ladds - resigned 02.05.25 V Kosumi H De Souza E Pugh J Gallagher L Fitzpatrick - appointed 02.05.25

G Morton-Brown - appointed 02.05.25

Charity Manager E Cooney

Independent Examiner David Muggridge FCCA Ackland Webb Limited Suite 1, First Floor 3 Jubilee Way Faversham Kent ME13 8GD

KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Sg

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Trustees’ report for the year ended 30 September 2025

The Trustees present their annual report together with the financial statements of Kent Coast Volunteering Ltd for the year 1 October 2024 to 30 September 2025. The annual report serves the purposes of both a trustees’ report and directors’ report under company law. The Trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102 ) (effective 1 January 2019).

Since the charity qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (strategic Report and Directors' Report) Regulations 2013, has been omitted.

Successes this financial year Oct 2024 — September 2025 included expansion of our volunteering brokerage service and widening our infrastructure support offer for volunteer-involving organisations (VIOs) in Thanet, thanks to Thanet District Council, and celebrating volunteers in our second Excellence in Volunteering Awards for the Folkestone, Hythe and Romney Marsh area with funding from Folkestone & Hythe District Council. We successfully completed our first crowdfunded Super Befrienders and youth volunteering projects, connecting lonely and isolated people with their communities and supporting young people to volunteer.

Our Community Transport Service and Good Neighbours Service continue to do vital work, with staff, volunteer befrienders, volunteer drivers and office volunteers working hard to reduce loneliness and isolation and transform lives.

We secured funding to develop a business plan for a gardening project to meet identified needs, including combatting loneliness and isolation and boosting wellbeing, through wildlife-friendly gardening, and to generate income to expand our services, further supporting our communities. As the financial year ended, we were poised to apply for seed funding to try to get this project started. We are proud of our achievements during this year and the impact we have made. We would like to thank trustees and all the staff, volunteers, donors, fundraisers and stakeholders for everything they have done to support the work and success of Kent Coast Volunteering.

Objectives and activities

a. Policies and objectives

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance "Public Benefit: Running A Charity (PB2)’.

b. Finances

This year has been positive in terms of generated income. We have successfully delivered a number of projects and ended with reserves that continue to maintain our contingency needs. We have a strong pipeline of bids for the upcoming financial year and were busy with funding applications as the year drew to a close. We begin the next financial year with fewer projects,

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KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025 eeee eee eee b. Finances cont'd

shrinking our expenditure to focus on activities that have the greatest impact. We are thinking more creatively and collaboratively, and will expand our offer as funding comes in.

The wider charitable funding landscape is a continuation of the previous two years, with all but a few of our peer charities struggling for funding as more grants are awarded for less money, so funders can reach more people.

Support from Kent Community Foundation (KCF) has been invaluable. We received funding from The Lawson Endowment for Kent fund via KCF to create a business plan and apply for seed funding for a new gardening service and their additional help and advice has been hugely beneficial. Support from Funding For All continues to be invaluable, and we have entered into partnership discussions with other infrastructure organisations to explore future collaboration to support charities and community groups across Kent and Medway.

At the 2024-2025 year-end, we are in a good place to generate the income needed to connect people and communities through volunteering and volunteer-led projects to meet social need and improve people’s lives.

We are hugely grateful to all our funders, donors and supporters.

c. Volunteering

This year, Kent Coast Volunteering (KCV) has focused on strengthening connections, supporting inclusion, and helping communities across East Kent to flourish. We have returned to providing more one-to-one support, particularly for people from marginalised communities and those with additional support needs, ensuring volunteering remains accessible and meaningful for everyone.

Our collaboration with Thanet DWP placed us within the local Job Centre to talk directly with clients about volunteering as a positive pathway to skills, confidence, and employment. Our many partnerships included joining with Sandwich Town Council to deliver the Spring Sandwich Community & Volunteering Event, attended by over 20 organisations and resulting in six new volunteers and several new partnerships.

We identified a shortage of volunteering opportunities for people with learning difficulties or additional needs and plan to address this through new partnerships and training. Our Deaf Awareness sessions, delivered with Palm Deaf, helped local organisations become more accessible, and our deaf volunteering project was redirected through co-design to focus volunteering to share stories about deaf people's access to healthcare. We shared this work with Healthwatch Kent, and with national campaign Still Sick of It by deaf charity Sign Health.

KCV also achieved the NAVCA Volunteer Centre Quality Accreditation (VCQA), demonstrating our effectiveness and professionalism in the delivery and breadth of our services.

We have developed strong links with local businesses including Pfizer, Saga, South Eastern Rail, and Mears, facilitating employer-supported volunteering at projects such as Monkton Nature Reserve and Ramsgate Society. This has improved green spaces, supported heritage preservation, and celebrated community pride.

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KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Denne e nee

Our many networking events included Making Connections Dover, which brought together almost 50 organisations to share learning and build stronger local volunteering networks. Feedback has been overwhelmingly positive, highlighting the value of collaboration and local partnership.

We continue to support people facing barriers to volunteering. Examples include young people with autism, care leavers, single parents, and people with disabilities or long-term health conditions, many of whom have since moved into employment or education. At Beacon Plus College in Folkestone, SEND students now have volunteering placements, with some progressing to paid work.

We have improved accessibility to local volunteering opportunities through our new online volunteering opportunity search.

We have learned that human connection is irreplaceable. Digital systems can help, but it is personal relationships that remove barriers and build confidence, particularly with people facing multiple challenges.

Through connection, collaboration, and compassion, KCV continues to enable people of all abilities to contribute, connect, and thrive.

KCV remains an active partner in strategic forums, ensuring community voices are heard in local service planning.

Celebrating volunteers is essential to our vision of volunteering and we delivered the Folkestone & Hythe District Excellence in Volunteering Awards, on behalf of Folkestone & Hythe District Council. These awards are an opportunity to recognise and reward volunteers and celebrate Volunteer-Involving Organisations (VIOs) across Folkestone & Hythe. There were nearly 100 entries and nominees ranged from volunteers rescuing people at sea to volunteers going above and beyond supporting older people’s social activities, preventing isolation, to young volunteers making a real impact by fundraising and supporting their peers. We thank the 99 (Folkestone) Squadron RAF Air Cadets for volunteering to support the smooth-running of the awards event, including youth volunteer award winner Holly Kasinathan.

We thank The National Lottery Community Fund for supporting our volunteer connector service, which started in January 2023, and is in its third year. This generous award ensures the survival of KCV’s parttime volunteer brokerage service and supports us to develop our infrastructure support offer to VIOs in Thanet, Dover district and Folkestone & Hythe.

As we mentioned earlier, this work was expanded in Thanet with generous support from Thanet District Council, funding our new pilot youth project and a communications role, and funding from Folkestone & Hythe District Council enabled us to run the Excellence in Volunteering Awards across the district.

d. Community Transport

The transport team continued to reach those most in need with three part-time members of staff, nine office volunteers and 55 volunteer drivers. During the year, more than 6,500 return journeys were arranged for our 1,200 transport scheme members.

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KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

HS As a charity, we are keen to expand the service, which necessitates boosting driver numbers, so we can help more people, particularly those with life-threatening illnesses and younger disabled people.

Until we recruit more drivers, we are unable to expand the service to offer this support. This continues to be a work in progress.

We also thank NHS Kent and Medway for their contribution to our transport service, enabling us to take clients to essential NHS medical appointments they would otherwise not be able or might have great difficulty in attending.

We received funding from Kent County Council to upgrade our computers and support an increase in cost of our computer booking system - and we invested some of our reserves in a member of staff to support the recruitment of volunteer drivers. We aim to expand this role to dedicate more hours to volunteer driver recruitment and retention.

e. Good Neighbours Service

Our Good Neighbours Service (GNS) managed to do vital work combatting loneliness and isolation in the community.

This financial year, The Philip and Connie Phillips Foundation with Colyer Fergusson Charitable Trust, a Social Enterprise Kent Wellbeing Grant and Crowdfund Kent, which included donations from Kent County Councillors in Folkestone & Hythe, supported our befriending service in Dover district and Folkestone & Hythe and enabled us to pilot a Super Befrienders service. Age UK Whitstable and Herne Bay continue to support our Thanet befriending service, enabling us to support those most in need. We thank them all for their support for this much-loved service, a lifeline for many.

f. Communications

Anew temporary Communications post, as part of our volunteer connector service, helped promote volunteering through social media and articles in the printed press, radio and TV, and we appeared on BBC Radio Kent and ITV news. We trialled a 6-page pull-out of volunteering opportunities for a printed publication posted through people’s doors and trialled recognition events for staff and volunteers at charities and community groups, such as tea dances, foraging and forest bathing, which were very well received, and we added volunteer opportunities listings to our website.

How we work

Our Vision and Mission continue to be a future where Kent’s coastal communities improve their quality of life through the power of volunteering and social action, connecting communities across East Kent through volunteering and community-led projects, particularly combatting loneliness and isolation through volunteering.

KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE)

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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

eee

Our core purpose is volunteering — we are here for the individual and the organisation. Volunteering is at the heart of everything that we do. Our service has always been focused on those who are most disadvantaged, including the elderly, disabled and people who are economically disadvantaged. Our Volunteer led projects support much valued and much needed services.

Our Staff

The trustees delegate day-to-day management to the Charity Manager, who leads a dedicated team of staff and volunteers, and we aim to recruit high-calibre individuals who contribute to the achievement of the charity's aims and objectives and understand the ethos of the organisation.

Our dedicated employees are our most valuable asset, and we have been reviewing terms and conditions so that we can both attract and keep staff.

This financial year, we reviewed staff salaries and employment terms and conditions, and improved them whenever possible. We became a “Real Living Wage employer.”

The Trustees

All members of the Board of Trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in the notes to the financial statements.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

b. Reserves Policy

The Trustees have noted the financial position of the Charity which is a going concern for another year. Our “Development Reserve” for this financial year supported our Good Neighbours and Transport Services, we trialled a pop-up hub in Folkestone, and while the R&D for a potential new gardening project went ahead, this work will be paid for in the next financial year. At the end of the financial year, we had successfully wrapped up projects and had a healthy pipeline of funding for projects we would like to develop in future. Our general reserve and the funding we receive during the course of the year will support our core functions and enable us to develop our services.

Our former “Winding up Reserve,” which covers the costs expected to arise on the complete cessation of operations, such as staff redundancy payments, was expanded in scope to include all running expenses the Charity might be expected to incur until all existing projects and commitments have been brought to an orderly conclusion and renamed our "Contingency Reserve." This continued as the financial year drew to a close. The same assumptions have been applied to our

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KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

SSS.Q° ti... °:

Contingency Reserve for the coming year, however, we are in a different position having completed many of the projects that were underway this time last year, and we have reduced some of our core costs.

Structure, governance and management

Constitution

Kent Coast Volunteering Ltd is registered as a charitable company limited by guarantee and was set up by a Trust deed.

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum & Articles.

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

• . select suitable accounting policies and then apply them consistently;

• . observe the methods and principles of the Charities SORP (FRS102);

• . Make judgments and accounting estimates that are reasonable and prudent;

• . state whether applicable UK Accounting Standards (FRS102) have been followed, subject to any material departures disclosed and explained in the financial statements;

• . prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the Board of Trustees and signed on their behalf by:

aS 6/01/2026 Cam Fitzwilliam-Grey - Chair of KCV Date

KENT COAST VOLUNTEERING LIMITED Page 8 (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KENT COAST VOLUNTEERING LIMITED ("THE CHARITY") FOR THE YEAR ENDED 30 SEPTEMBER 2025 an

I report to the Charity's Trustees on my examination of the accounts of the Charity for the year ended 30 September 2025.

Responsibilities and basis of report

As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 act").

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

Independent examiner's statement Since 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. | confirm that | am qualified to undertake the examination because | am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

Having completed my examination, | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts givea ‘true and fair’ view which is not a matter considered as part of an independent examination; or

2. the accounts 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 (FRS 102)].

| 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 understanding of the accounts to be reached.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that | might state to the Charity's Trustees those matters | am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the Charity and Charity's Trustees as a body, for my work in this report.

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David Muggridge FCCA Date
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Ackland Webb Limited Suite 1, First Floor, 3 Jubilee Way Faversham, Kent, ME13 8GD

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KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025

ee

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |Funds|Funds|Funds|Funds| |2025|2025|2025|2024| |Note|£|£|£|£| |INCOMING|RESOURCES| |Grants,|Donations|&|Legacies|3|6,962|203,559|210,521|302,743| |Charitable|activities|4|65,793|-|65,793|85,422| |Investments|5|8,288|-|8,288|7,174| |Total|income|81,043|203,559|284,602|395,339| |RESOURCES|EXPENDED| |Charitable|activities|6|112,713|267,897|380,610|325,790| |Total|expenditure|112,713|267,897|380,610|325,790| |Net income/(expenditure)|(31,670)|(64,338)|(96,008)|69,549| |Transfers|between|funds|12|-|-| |Net movement|in|funds|(31,670)|(64,338)|(96,008)|69,549| |RECONCILIATION|OF|FUNDS| |Total funds|brought forward|180,496|114,030|294,526|224,978| |Net movement|in funds|(31,670)|—_ (64,338)|(96,008)|69,549| |TOTAL FUNDS CARRIED|FORWARD|148,826|49,692|198,518|294,526|

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The statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 10 to 17 form part of these financial statements

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KENT COAST VOLUNTEERING LIMITED Page 10
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET AS AT 30 SEPTEMBER 2025
Ne TT eee eee
2025 2024
Note £ £
FIXED ASSETS
Tangible assets 9 1,588 2,114
CURRENT ASSETS
Debtors 10 - 3,179
Cash at bank & in hand 209,924 304,760
209,924 307,939
Creditors: amounts falling due within one year = 11 (12,994) (15,527)
NET CURRENT ASSETS 196,930 292,412
TOTAL NET ASSETS 198,518 294,526
CHARITY FUNDS
Restricted funds 12 49,692 114,030
Unrestricted funds 12
Contingency fund 60,000 113,000
Development fund 5,000 50,000
General fund 83,826 17,496
__148,826_ __180,496_
198,518 294,526
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The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Tihy hha/f / ~ LPL 6/01/2026 Cam Fitzwilliam-Grey - Chair of KCV Date

The notes on pages 10 to 17 form part of the financial statements

KENT COAST VOLUNTEERING LIMITED Page 11 (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 0Ss...

• 1 GENERAL INFORMATION

Kent Coast Volunteering Limited is a Charity (Charity number 1111800) Limited by guarantee, incorporated in England and Wales. The address of the registered office is 3 Park Street, Deal, Kent, CT14 6AG. Details of the principal activities are included in the Trustees' Report.

• 2 ACCOUNTING POLICIES

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Kent Coast Volunteering Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are presented in pound sterling and rounded to the nearest pound.

• 2.2 Going concern

The Trustees have considered the level of the Charity's reserves along with its projected income and expenditure and are satisfied that the Charity has adequate resources to continue in operational existence for the foreseeable future.

2.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measure reliably.

Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of service.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of obligation can be measured reliably.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition are included in the measurement of cost.

KENT COAST VOLUNTEERING LIMITED Page 12 (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 2

2ACCOUNTING POLICIES (continued)

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2.5 Tangible fixed assets and depreciation continued
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Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Motor vehicles 20% reducing balance Office equipment 20% reducing balance Computer equipment 25% reducing balance

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7. Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.9 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.10 Pensions

The Charity operates a defined contribution pension scheme, and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

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KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 eeeee eee

3.	INCOMING RESOURCES FROM DONATIONSANDGRANTS	INCOMING RESOURCES FROM DONATIONSANDGRANTS
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		2025	2025	2025	2024
		£	£	£	£
	Donations	6,962	-	6,962	18,592
	Legacies	-	-	-	2,000
	Grants	-	203,559	203,559	282,151
		6,962	203,559	210,521	302,743
	Donations include giftaid reliefreceived amounting to£4,616 (2024:		£15,352).
4	INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		2025	2025	2025	2024
		£	£	£	£
	DBS service fees	4,234	-	4,234	4,043
	Transport income	50,502	-	50,502	47,719
	Other service deliveryincome	11,057	-	11,057	33,660
		65,793	-	65,793	85,422

4 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

• 5 INCOMING RESOURCES FROM INVESTMENT INCOME

	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
	2025	2025	2025	2024
	£	£	£	£
Interestreceived	8,288	-	8,288	7,174
	8,288	-	8,288	7,174

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KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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6 RESOURCES EXPENDED ON CHARITABLE ACTIVITIES
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		2025	2025	2025	2024
		£	£	£	£
	Insurances	2,295		2,295	1,931
	Premises expenses	-	-	-	15
	Rent& rates	7,318		7,318	7,380
	Computer expenses	1,648	7,641	9,289	10,584
	Motorexpenses	-	-	-	-
	Telephone	2,664	4,105	6,769	6,031
	Postage &stationery	743	4,458	5,201	2,232
	Sundries Promotional costs	1,739	914 -	2,653 -	2,469 2,358
	Subscriptions & publications	1,215	8,092	9,307	6,560
	Eventexpenses	§,228	§,312	10,540	7,451
	Advertising Travel &training	- 264	5,623 10,185	5,623 10,449	523 7,473
	Volunteerexpenses	1,903	1,073	2,975	2,898
	Wages& salaries Pension costs	104,585 1,501	177,075 3,048	281,660 4,549	238,061 3,802
	National insurance	3,784	7,685	11,469	9,428
	Support costschargeable/receivable	(32,086)	32,086	-	-
	DBS charges	1,849	600	2,449	2,066
	Bank charges	1,507	-	1,507	1,176
	Depreciation Accountancy Professional fees	496 1,834 4,181	- - -	496 1,834 4,181	630 2,548 10,129
	Loss/(Profit) on disposal ofasset	30	-	30	45
	Bad debtexpense	15	-	15	-
		412,713	267,897	380,610	325,790
7	STAFFCOSTS			2025	2024
				£	£
	Wages& salaries Social security costs			281,660 11,469	238,061 9,427
	Contributed to defined contribution pension schemes			4,549	3,803
				297,678	251,291
	Theaverage numberofpersons employed bythe Charityduring theyear		yearwas asfollows:	follows:
				2025	2024
				no.	no.
	Employees			15	16

No employee received remuneration amounting to more than £60,000 in either year. Remuneration paid to key management personnel during the year was £55,931 (2024: £52,771).

KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE)

Page 15

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2ss es SS

8 TRUSTEES' REMUNERATION AND EXPENSES During the year, no Trustees received any remuneration or other benefits (2024: £Nil). During the year ended 30 September 2025, there were no expenses reimbursed or paid directly to Trustees (2024: £Nil).

• 9 TANGIBLE FIXED ASSETS

			Motor	Office		Computer
			Vehicles	Equipment		Equipment	Total
			£	£		£	£
	Cost
	At 1 October2024		-	8,201		7,203	15,404
	Additions Disposals		- -	Z -		- 343	- 343
	At30September2025		-	8,201		6,860	15,061
	Depreciation
	At 1 October2024		-	6,932		6,358	13,290
	Chargefortheyear		-	254		242	496
	On disposals		-	-		313	313
	At30September2025		-	7,186		6,287	13,473
	Net BookValue
	At30September2025		-	1,015		573	1,588
	At30 September 2024		-	1,269		845	2,114
10	DEBTORS					2025	2024
						£	£
	Trade debtors					-	2,913
	Prepayments &accrued income					-	266
						-	3,179
11.	CREDITORS -AMOUNTS FALLING DUEWITHIN ONEYEAR					2025	2024
						£	£
	Trade creditors					6,441	4,695
	Othertaxation& social security				-	1	-
	Accruals & deferred	income				6,555	10,832
						12,994	15,527
						2025	2024
	Deferred Income					£	£
	Deferred income at	1 October2024				10,832	9,381
	Resources deferred	during theyear				6,454	10,832
	Amounts released from previousyears					(10,832)	(9,381)
	Deferredincomeat30	30September 2025				6,454	10,832

Deferred income relates to income received during the year but has been deferred based on the terms of the subscriptions.

KENT COAST VOLUNTEERING LIMITED Page 16 (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Neaee——

12	STATEMENT OF FUNDS
		Balance	Incoming	Resources	Transfers	Balance
		01-Oct-24	Resources	Expended		30-Sep-25
	Unrestricted Funds
	Designated Funds
	Contingency Reserve	113,000	-	-	(53,000)	60,000
	Development Reserve	50,000	-	(7,724)	(37,276)	§,000
		163,000	-	(7,724)	(90,276)	65,000
	General Funds
	General Funds- allfunds	17,496	81,043	(112,713)	98,000	83,826
	Total Unrestricted Funds	180,496	81,043	(120,437)	7,724	148,826
	Restricted Funds
	Good Neighbours Service	22,425	27,115	(49,540)	-	-
	KCVoverheads (funded bygrant)	-	6,000	-	-	6,000
	Transport Service	-	19,004	(19,004)	-	-
	The National LotteryCommunityFund	42,151	151,440	(149,899)	-	43,692
	Volunteer Connectors Additional Pilot
	Projects	49,454	-	(49,454)	-	-
	Total Restricted Funds	114,030	203,559	(267,897)	-	49,692
	TotalFunds	294,526	284,602	(380,610)	7,724	198,518

Purpose of Designated Funds

Contingency Reserve - This represents the Trustees' estimate of costs that may be incurred in the event of the Charity ceasing to operate.

Development reserve - Funds set aside for the future enhancement of the Charity's operations.

Purpose of Restricted Funds

Good Neighbours Service - A volunteer befriending service aimed at reducing the feeling of loneliness and isolation among older people in our communities.

KCV overheads - This represents monies given specifically to fund our overheads.

Transport Service - An essential, volunteer led community transport service, enabling people to attend hospital appointments, GP and Dental appointments, as well as visit relatives, go shopping or attend social events.

The National Lottery Community Fund — funds our Volunteer Connector Service, a comprehensive outreach and brokerage service to help match individuals to voluntary organisations and to support organisations with best practice resources and networking and training opportunities on volunteering.

Volunteer Connectors Additional Pilot Projects — included a youth project, a communications project to promote volunteering, and recognition activities and events for volunteers and staff of volunteer-involving organisations.

Page 17

KENT COAST VOLUNTEERING LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

a

13	ANALYSISOF NETASSETS BETWEEN FUNDS(CURRENTYEAR)	ANALYSISOF NETASSETS BETWEEN FUNDS(CURRENTYEAR)	ANALYSISOF NETASSETS BETWEEN FUNDS(CURRENTYEAR)
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		2025	2025	2025	2024
		£	£	£	£
	Tangible fixed assets	1,588	-	1,588	2,114
	Current assets	160,232	49,692	209,924	307,939
	Creditorsduewithinoneyear	(12,994)	-	(12,994)	(15,527)
		148,826	49,692	198,518	294,526
	ANALYSISOF NETASSETS BETWEEN FUNDS (PRIORYEAR)
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		2024	2024	2024	2023
		£	£	£	£
	Tangible fixed assets	2,114	-	2,114	2,789
	Current assets	193,910	114,030	307,939	239,734
	Creditorsduewithinoneyear	(15,527)	-	(15,527)	(17,546)
		180,497	114,030	294,526	224,977

14 PENSION COMMITMENTS

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £4,549 (2024: £3,803). An amount of ENil (2024: ENil) was payable to the fund at the balance sheet date.

15 RELATED PARTY TRANSACTIONS

During the year, the Charity received donations of £1,039 net of gift aid relief from the Trustees (2024: £960).

The Charity has not entered into any related party transactions during the year or the prior year, nor are there any outstanding balances owing between related parties and the Charity as at 30 September 2025 (2024:nil).