Charity Registration F40. 1120811 LIVING WELL DYING WELL TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
LIVING WELL DYING WELL LTD LEGAL AND ADMINISTRATIVE INFORMATION Athina Davie5 H¢rmione Elliott Cbrity Dumber 1120811 Principle ddre Office 2 139 Higb Str¢d E&st Sussex BN7 IXS Ind¢p¢ndeDt examiller M&xwcll Gumbleton & Co I West Stre¢t BN7 2NZ
LIVING WELL DYING WELL TRUST CONTENTS P•ge Trnstees, report llldependent eJ•tniner's report ststement of fi#ntial activities Blin¢¢ shett Notes ts the accounts
LIVING WELL DYING WELL TRUST TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Th¢ thisttts present their report and awiunts for the year endoj 31 Mah 2025 The accounts have been Prepar in accordance with the UMing w)licies set out in note i to the accounts and comply with the Charity's deed of fffmCnL the Cbarities Act 2011 and Accounlitig and Reporting by Chatities.. Ststement of Recommended Practice applicable lo charities PTepaTing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (¢ffeciiv¢ l January 2015). Obj¢rtives Y4nd adivities The Charity's objects are. The relief of sickncss and physic8L m¢ntsl. emotional. psyebological distr¢&s and anxiety amongst persons who are iti tenninaj ill health or oth¢rwise ID the process of dying. Such relief being PTovided by support and advice by facilitating access to information. CoUnlI]ng. other theropies and othcr Sup1 scrvice& To thancc the education of the public as w the PToblcms 8nd concerns eXPeTienced by persons who are dying and as to the treatments and caTe available. For the benefit of the public to advancc the educolion olheahh c8re workers &$ to the relief of Sickne and physi¢a], mental, emotiona], psychological distress and aKIety among persons who ar¢ in tern)inal ill health or otherwise in the process of dying- To provide cours¢s and financiaj assistance to assist with the cost of training. The charity's activitie5 to the improvemcni of wellbeiDg. experien and pradice of agein& dyRng,caTiDg and loss at end of life in the UK and intrrnalionalfy ar¢ through the provision of: Collaix)rative and paTticipatory communtty d¢velopmeDt projert8. Educalion and training in practiTI¢Llat¢d care. Social change thD)ugh dissemination infomialioD and open dialog. 4- TlUsIv1ty of margiDaiized 8rou] A¢hitvemeDts and perfonnan The TThst 4)winted an thinistrator- Natsli¢ Bouckaert in 2024. Sh¢ hLS been engag¢41 in building the thinistrative infraslrncture for the TTUSI and its ChaTilabl¢ a1Vitie& In an effort to simplify the charirylcompany slructure th¢ the¢s decid to appty to the ChaTities Commission to convert to a CIO. This process begu Once th¢ CIO ststus has been finalised the TnL%t will begin to pn)rnote the grant-making oppoitiu)ities avail8bl4 to individual& projects 2nd 4)Tgani7Ation's that meet the criteria furtberthe Clwitable jeCts of LWDW TrnsL Hennione Elliott and Athina Davie4 remain as ITUStees. Financial review Income has d¢¢reasd on the la year. Outgoing resouTCCS amount¢d to £14271 {2024- £2.4031 an iDcrease on the PT¢ViOUS y¢&r.
LIVtNG WELL DYING WELL TRUST TRUSTEES, REPORT (Continued) FOR THE YEAR EIYDED 31 MRACH 2025 Strvetsrfy governaD¢e 4nd m*nag¢ment The Charity w&$ re81Cra on 7 Sq)tembcr 2(M)7. The tTUStees who served during the yr were: Athina Davies H¢Tmione Anne Elliott Trnstees are appointed by the iwd of ttust¢¢s and m¢¢t regularly. Th¢ trustees. report was approved by the Board of Truslees. Trustee
LIVING WELL DYING WELL TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHARrfY LIVING WELL DYING WELL TRUST We T¢POrt on the CoUnts of the Charity forthc year ended 31 March 2025, whith are set out ffl pages 4 10 14. Respectivt re5poDsibilitits of trustees and ey•mintr The Charity's trustees are TeswDsible for thc prepaTalion of tbe )llAt Th¢ CTh8rity'S trustees consider that audit is not required for this year under section 144(2) of the Charities Act 2011 {th¢ 2011 Act) and thal an indq)endent examination is needed. li is our responsibility to: (i) examine the accounts under section 145 of the 2011 ACL to follow the procedures laid down in th¢ general Directions 8iven by the cTity Comtnisslon under section 14S5)(b) of the 2011 ACL and io state whether p8rticulK matters have come to our attrnlion. Bxsis of indep¢ndent euminer's rep)rt Our examination was carried out in aordanCe with the genml Directions given by the Charity Commission. An examination includes a review of the OUnting records keN by the Clwity and a comparison of the accounts prescnl¢d with those records. It also includes consideration of any unuwal ilems or disclosur¢s in the aw)ullts, and seeking explanations from you asttuste¢s ¢on¢erning any such matters. The proceduT¢S undertaken do not provide ail the ¢vidence that would be required in an audit and consequently no opinion is given ts) wheth¢r th¢ accountspMt a.1C and fair vi¢w' and the report is limited to those matters set out io the statement b¢low. Indep¢Ddent examiner's sttem¢nt Your attention is drnwn to the fact that the Charity h&s prepared acwunts in &cordance with A¢nIng and reporting by Chariti¢5 preparing theiT accounts in accordance with the Financial Reporting Stsndard applitiOn in the UK and Republic of Ireland (FRS 102) in preferencc to the Acwunting and Rerrf)rting by Charitie5: Ststement of Recommended Practice issued on l April 2005 which is refeTTed to in the extani rcEulions bth h&s now been withdraMryL l understand that this has becn don¢ in order for the accounts to provtd¢ a true a1 fair view in w)rdaDC¢ with Generally A¢ccpted AoUnting Pradice effethive for rep)rting periods beginning on or after l January 2018. In connection with our examinatio no matter come lo our attcntiott: (a) which gives us r¢asonable cause believe that in any material res1 the requirements: {1) {ii) to keep accounting records in accordance with sertion 130 of the 2011 kn. and to prepare accL)unts whi¢b accord with the a¢ting recwd and comply with thc coUntIng r¢quirements of the 2011 Ath. hav¢ not been met or to whith. in our Opinio attellti should be drawn in order to enabk a proper underst1n8 of the accounts to be reached . (b) l Gumbleto Chart¢red Accountants I West Stre Lewes E&st Su&sex BN7 2NZ ZoLi
LIVING WELL DYING WELL TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestrict¢d Restrkted Endovnnene runds funds fDDds Totsl Total 2025 2024 Notrs Income *nd emdowments from: Voluntary Income Other income 5,OCrf) 1,003 76,960 462 1,003 Total incom¢ 6,003 1.003 77,422 Charitabl¢ activities 14271 14,271 2,403 Total resources ¢Inded 14271 14271 2,403 Net ineominW(outgoiDg) rcJour¢ts before transfers (8268) {13268) 75.019 Gross transfers between funds Net iDcomfinyJ{outEoIDg) resources before other recogDlsed gaknslOo$s¢s) (8268) (13,268) 75,019 Net movement In funds {8268) (13,268) 75,019 Fwids balances at l April 2024 75,853 75,853 834 Fund balaD¢u 21 31 Mar¢h 2025 67,585 67.585 75,853 The statemeDt of fJnan¢ial activities includes all gains and losses recognssed in the year. All income and expenditure derive from ntinuIng ac1ivitses.
LIVING WELL DYING WELL TRUST BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Current assets Cash at bank and in hand 68.612 77.422 68,612 77,422 Creditors: omounts falling dve wllbin one year (1.027) (1,569) N¢t curr¢nt assets 67.585 75,853 67.585 75,853 Capitsl funds Income fuDd$ Unrestricted funds Restricted funds 67,585 75,853 67,585 75,853 The accounts were approved by the Tn]ste¢s on........ ... Truitee
LIVING WELL DYING WELL TRUST NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR EIYDED 31 MARCH 2025 Aecoujting policies ChArity informatiom Living Well Dying Well Tn is a Chty registered with the Charities Commission 7 September 21X)7. Ae¢oyntiMg comveDtio Th¢se accounts have becn prepared in accordance with Acwunting and Ryrting by Charities: Ststement of Recommended Practice applicable to Charities preparing their account in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ircland (FRS 102) (effectiv¢ l January 2015)- {Chariti¢s SORP (FRS102) 8nd. The CIthTities Art 2011. Th¢ Charity is a Publi¢ B¢nefii Entity as d¢filled by FRS 102. The accounts departed from the Cbarities (A¢counts and RepoTts) Regulations 2008 only to the extent required to provide 8 true and fair vicw. Thts departure bas involved followxng the Statemeni of R¢commend¢d Ptzcti¢e for charities apptyiDg FRS 102 rather than the version of th¢ Swem¢nt of Rwmmended Practice which is r¢ferred to in the Regulations which has since b¢¢n withdrawn. The accounts are Prep] in st¢riin& which is the fimrtional CUTrency of the ChaTity, Monet8ry amounts in thes¢ financial sthtem¢nts are rounded to the neares¢ £. Going eoneer At the time of approving the aun the trus¢e¢s have a reasonable expe¢lation the ChaTity adequate resources to contribute in OperlOal existence for the foreseeabl¢ htur¢. Thus the trustees continue to adopt the going con¢ern basis of accounting in preparing the acco1& IJ Chrltsble fonds Unrestricted funds are availablc for use at the discretion of the trustees in fiutherance of their ¢haTit&le objectives unless th¢ funds hav¢ been desig1ted for other purpose& R¢stricted funds are subject to spe¢ific coJ)(litions by dorS as ts) how they may b¢ used. The pUryse and uses of the restri¢t fun(Ls are set out in the ThAes of the accounts. Endowment funds aff subject to e1fiC wnditi4)n5 by donors that the Capital be maintsined by the Charity. Intoming resources Incomc is recognised when thc Chwity is le8alty enliU¢d to li atler any wforn)ance condition5 have beeo meL the omounts can be me8sur¢d reliably. and il is probabl¢ that income will re£eivcd. C&sh d4)oations are r¢wgnised OD reccipL Other donLOnS aff re¢ogDised once the Charity I been Dotified of the donatio unl¢s5 perfonnance conditions require deferral of the amounl income recoverable in Telation lo donalions received Under Gift Aid or deeds of cov¢nant is TwognIs at the time of doDalio
LIVING WELL DYING WELL TRUST NOTES TO THE FINANCIAL STATEMENT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pob¢ies Legacies are rccognised on r¢ccipl or otherwise if the Charity h&$ been notified of 8n impending distribution. the amount is know and rettipt is expec& If th¢ amount is not know the legw is treated as a contingent asset. IcoDtinHed) Resources expended Liabilities are recognised &$ resources expended as soon as the is a legal or obligation committing the Charity lo th¢ expenditUTe. All exp¢ndilure Is accoimted for on an basis and has been classified under headings that aggregate all (%)sts related to thal ategory. Grants and donations payable- Th¢5e are paymcnts m&Jc to third parti¢s An the filltheranc¢ of the ChaTity'S obje¢tives. Governance cosL8- Th¢s¢ Compris¢ all costs involving the public accountabilty of the Charity and its compliance with regulation aTh] g(M)d practice. Cash cash equiv•lents Cash and cash equivalents include c&sh in h8n4 dep)sits held at call with bank& other short-terni liquid iDvestsnenls with original maturitics of thT¢e months or less aJMJ bank overdraft& Bank overdrafts are shown within )TrOwIng5 ID currcni liabilities. Financial instrumeDts The Charity h&s elected to 8ppty the PmViSiODS of Secli(K) I I 'Basic Financial Instruments, and Sedion 12 '0ther FiDancia] Instrnments Issues. ofFRS 102 to all ofits financial instruments. Financial ins¢nllnents are yegniSed in the Charity's balance sheet when the Chty bernes party ty the ¢ontra¢tual provisions of the ittstrumenL Financial &5sets liabilities are offseL with the net amounts preSted in the financial stsi¢ment& when there is legally cnforceable right to set off the TecolS¢d amounts and when there is an intention to settle 4)n a net blS or to realis¢ th¢ &sset and settle th¢ liability sitnultaneousty. Bisit finan¢i•l ss¢ts Basic fancIal asset4 which include debtors and c&8h and bank batsDce& are initially measured at trans1]0 pri¢e including transa¢lioD costs and are subsequently Tled amortised st using the effective interest method unless the arrangement constilutes a fmancing IraThsa where the transaction is measured at th¢ presenl value of the futtwe receipts discounted at a llwket rate of inleresL Firwiciaj assets ¢lassified ls receivable within one year are not wnortisal. Bistc fiDAciAI li•bilities B&sic financial liabilitie4 including creditOTS and bank loans are inllialty recognised at transacti<yn price unless the arrangemeni constitutes 8 financing tfansactioo where the debt instnun¢nt is measured at the pres1 value of the firture payments discounta at a mthet ratr of interesL Financial liabilities classified &8 payable within one year are not amortiscd. Debt instruments are subsequeDty caTri¢d amortised cosL using the effeaive inleftst method. Debtors Debtors are re¢ognis¢d the settlemenl amount after 8lly disuNt offered. Prcpaymwts arc valued at the amount repaid net of any discounts due.
LIVING WELL DYING WELL TRUST NOTES TO THE FINANCIAL STATEMENT (COIYTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting polkies (Contimved) Credltors and provisions Creditors and provisions are recognised whewc th¢ Cbarity has a present obligation resulting from a past event that will probabty result in the trants of funds to a third party and the amount due w settle the obligation can be measured or estimated reliably. Creditors and provision are DornMIty r¢iXw)isj at their settlement amount after allowing for any discounts due. Criti] •ttouDting estimlu #d judgements ID the application of the Charity's utIng policiffj the trusirts arc Tequired to ttMke judgementy estimates and &ssumplions about the carrying amount of a$ts and liabilities that aff not readily 8pparent from other sources. The estimates and associaied assWDPtions are based on historical cxperi¢nc¢ and other fadors that are Considered to be rel¢vanL Actual re5uhs may differ from thes¢ ¢stimates. Thc estimates and widertying assumptions are revicwed on an ongoing b&sis. Revisions to accounting estimales are rewgnised in the per&od ID which thc eslimale i5 revised wbere the revision affects only thal P¢Tio& or in the p¢riod of the revision and ful periods where the revision affects EKsth cujratt and firture pericd&
LIVING WELL DYING WELL TRUST NOTES TO THE FJNANCIAL STATEMENT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 3 Voluntary Intome 2025 2024 Unrestricted 50(KI Restricted Donations 5,000 76,959 5,000 76.959 4 Other income 2025 2024 Bank Interest 1,003 1,003 462 462 5 Charitable activltles 2025 2024 Insurantts 270 202 163 834 300 1,106 Legal and prof¢ssional fees Independent examinalion Support costs 480 12.479 14271 2,403 14,271 2,403
LIVING WELL DYING WELL TRUST NOTES TO THE FINANCIAL STATEMEIYT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 6 Tr•s¢e fn)m th¢ Charity during the yw. 7 Employees 2024 12256 Enployews N] 222 12478 There was l ¢JJw]oyees dwiDg tt yeK.(2024..0) 8 Credltsrs: f•llitig dw¢ wltbln one ye•r 21)25 2024 547 1.269 300 1,569 1,027 9 AMtysi¥ of ¢t •ssets belwttm fwjds UDftstritied Fumds Fonds Fund balan & 31 Delb 2025 we rqrnlcd ty. Tane $S Curr¢nl &ssetslaiabilittcs) 67,585 67.585 67.585 67.585 -1
LIVING WELL DYING WELL TRUST NOTES TO THE FINAI¥CIAL STATEMENT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 io. CfApitsI ¢ommitmeDts The Charity no c4)ilal commitsn¢nts at the balance sheet date {2024- none) ii. Related party transArtions There were no disclosable rclatrd party trdDsaJions duTiDg the Y {2024- n(m}. -11-