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 Cb*rity 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 B*lin¢¢ 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 Ma￿h 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 f￿ffmCnL 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. CoUn￿lI]ng. other theropies and ￿ othcr Sup￿1 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 a￿KIety 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 practi￿TI¢Llat¢d care. Social change thD)ugh dissemination infomialioD and open dialog. 4- T￿lUsIv1ty 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¢ a￿1Vitie& In an effort to simplify the charirylcompany slructure th¢ th￿e¢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&$ re81￿Cra on 7 Sq)tembcr 2(M)7. The tTUStees who served during the y￿r 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 c￿￿Tity 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 a￿ordanCe 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.1￿C and fair vi¢w' and the report is limited to those matters set out io the statement b¢low. Indep¢Ddent examiner's st*tem¢nt Your attention is drnwn to the fact that the Charity h&s prepared acwunts in &cordance with A¢￿￿nI￿ng and reporting by Chariti¢5 preparing theiT accounts in accordance with the Financial Reporting Stsndard appli￿tiOn 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 rcEul*ions bth h&s now been withdraMryL l understand that this has becn don¢ in order for the accounts to provtd¢ a true a￿1 fair view in w)rdaDC¢ with Generally A¢ccpted A￿oUnting 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 res￿1 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 underst￿1n8 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 ¢I￿nded 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 a￿un￿ the trus¢e¢s have a reasonable expe¢lation the ChaTity adequate resources to contribute in Oper￿lO￿al existence for the foreseeabl¢ htur¢. Thus the trustees continue to adopt the going con¢ern basis of accounting in preparing the acco￿1& IJ Ch*rltsble 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 desig1￿ted for other purpose& R¢stricted funds are subject to spe¢ific coJ)(litions by do￿rS as ts) how they may b¢ used. The pUry￿se 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 don￿LOnS 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 ye￿gniSed in the Charity's balance sheet when the Chty be￿rnes party ty the ¢ontra¢tual provisions of the ittstrumenL Financial &5sets liabilities are offseL with the net amounts preS￿ted in the financial stsi¢ment& when there is legally cnforceable right to set off the Teco￿lS¢d amounts and when there is an intention to settle 4)n a net b￿lS or to realis¢ th¢ &sset and settle th¢ liability sitnultaneousty. Bisit finan¢i•l *ss¢ts Basic f￿ancIal asset4 which include debtors and c&8h and bank batsDce& are initially measured at trans￿1]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 fiD*AciAI li•bilities B&sic financial liabilitie4 including creditOTS and bank loans are inllialty recognised at transacti