2025-12-31-accounts

Ch3rity registration number.. L146090 HM PASTIES FOUNDATION TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

HM Pastles Foundatlon Contents P•ge Trustees, Report Independent Examiner's Report Statement of Flnancial Activitles Comparative Statement of Financial Activities Statement of Financial Position Notes to the Financial Statements 7-10 The following pages do not forrn part of the statutory accounts.. Detailed Statement of Financial Activities li

HM Pastles Foundatlon Trustees. Report For The Year Ended 31 December 2025 The trustees present their report and the financial Statements for the year ended 31 December 2025. Obje¢tive$ and Activities Alm$ and Objective$ The HM Pasties Foundatlon's objects are to act as a resource to organisatlons by the provlsion of flnanclal assistsnce and other services and there has been no change in these during the year. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the HM Pasties Foundation should undertake. Public Benefit The trustees confirm that they have cornplied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Comrni55i0n's guidance on public benefit. Financi•l Review Flnan¢lal Po$ltlon It is the policy of the HM Pasiies Foundaiion thar unrestrlcted funds which have not been designated for a speclfic use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the HM Pasties Foundation's current activities while consideration is given to ways in which additional funds may be raised. This level of re5erve5 ha5 been maintained throughout the year. The trustees have assessed the major risk5 to which the HM Pasties Foundation 15 exposed, and are satisfied that systerns are in place to mitigate exposure to the rnajor risk5. Reference and Admlnlstratlve Detslls Trustee$ Mr Craig Dearden-Phlllips - Ch81r Mr Karl Dean Mr Stuart Lee Mrs Rachel Law Mr Lee Vemon Wakeham Charity Number 1146090 Principal Addre$$ The Black Barn Hall Road Lavenham Suffolk COIO 9QX Independent Examiner Gascoynes Chartered Accountants Gascoynes Gascoyne House Moseleys Farm Business Centre Fornham All Saints Suffolk IP28 6JY Page I

• craig dearden phillips craig dearden-phillips (Jun 11, 2026 14:13:29 GMT+1)

HM Pastles Foundatlon Independent Examiner's Report to the Trustees of HM Pasties Foundation For The Year Ended 31 December 2025 We report to the trustees on our exatnination of the account5 of HM Pasties Foundation Ithe Trust) for the year ended 31 December 2025. Responslbllltles and Basls of Report As the charity trustees or the Trust you are responslble for the preparatlon of the accounts in accordance with the requirements of the Charities Act 2011 I-the Act"). We report In respect of our examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out our examination, we have followed the applicable Directions given by the Charity Cornmission under section 14515llbl of the Act. Independent Examiner's Statement We have cotnpleted our examination. We confirm that no rnaterial rnatters have corne to our attention in connection with the examination giving u5 Cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by section 130 of the Act., or 2. the accounts do not accord wlth those ￿cOrdS. or 3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities IAccountS 3nd Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which Is not 3 matter considered as p3rt of an Independent examination. We have no concerns and have come across no other matters In connection wlth the examination to which attentlon should be d￿Wrn In this report In order to enable a proper understanding of the accounts to be reached. Gascoynes Chartered Accountants 1110612026 Gascoyne House Moseleys Farm Business Centre Fornham All Saints Suffolk IP28 6JY Page 3

HM Pastles Foundatlon Statement of Financial Activities For The Year Ended 31 December 2025 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 25,517 20.454 45.971 88.000 EXPENDITURE ON: Charitable activities.. Delivery of support 5ervice5 15341 143,8421 144,3761 149,241) NET INCOME 24,983 123,3881 1,595 38,759 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: 24,983 123,3881 1,595 38,759 Total funds brought forward 2,112 36,619 38,731 1281 TOTAL FUNDS CARRIED FORWARD 27,095 13,231 40,326 38,731 The notes on pages 7 to 10 form part of these financial statements. Page 4

HM Pastles Foundatlon Comparative Statement of Financial Activities For The Year Ended 31 December 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 88.000 88.000 EXPENDITURE ON: Charitable activities.. Delivery of support 5ervice5 15101 148,7311 149,241) NET INCOME 1510) 39,269 38,759 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: 15101 39,269 38,759 Total funds brought forward 2,622 12,6501 1281 TOTAL FUNDS CARRIED FORWARD 2,112 36,619 38,731 The notes on pages 7 to 10 form part of these financial statements. Page 5

• craig dearden phillips craig dearden-phillips (Jun 11, 2026 14:13:29 GMT+1)

HM Pastles Foundatlon Notes to the Financial Statements For The Year Ended 31 December 2025 l. General Information HM Pastie5 Foundation is an unincorporated charity registered with the Charity Commission, registered charity number 1146090. The principal address is The Black Barn, Hall Road, Lavenham, Suffolk, COIO 9QX. Accounting Policies 2. 1. Basis of Prepar•tion of Firtancial St•tements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 "Accounting and Reporting by Charifies.. Statement OF Recommended Practice applitable to tharities preparing their atcounts in accordance with the Financial Reporting Standard applicabl& in the UK and Republic of Ireland IFRS 1021 (effective I january 20191. Financi31 Reporting Standard 102 "The Financi31 Reporting Standard applicable In the UK and Republic of Ireland and the Charitie5 Act 2011. The charity is a Public Benefit Entity as defined by FRS 102. 2.2. Going Concern Disclosure The trustees have not Identified any material uncertainties ￿lated to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern. 2.3. Fund Accounting Unrestricted funds can be used in accordance with the charitable objective5 at the discretion of the trustees. Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose. Restrirted funds are to be used for Specific purposes as laid down by the donor. Further explanation of the nature and purpose of each fund is included In the notes to the financial statements. 2.4. Incoming Resources Income Is recognised when the HM Pasties Foundation is legally entitled to It after any performance conditions have been met, the arnounts can be rneasured reliably. and it is probable that incorne will be received. Cash donations are recognised on receipt. Other donation5 are recognised once the HM Pasties Foundation ha5 been notified of the donation, unless performance condition5 require deferral of the amount. Income tax recoverable In re13tion to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise If the HM Pasties Foundation has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 2.5. Resources Expended Expenditure is reco9nised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a t￿nsfer of economic benefits will be required in Settlement, the amount of the obligation can be tnea5ured reliably. Expenditure is classified by activity. The costs OF each activity are made up of the total of direct costs and shared tosts, Intludlng support costs involved in undertaking each attlvlty. Dirèct costs attributable to a slngle activity are allocatèd directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single 3Ctivity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset'5 Use. 2.6. Cash and Cash Equivalents Cash and cash equivalent5 are basic financial assets and include cash in hand and deposits held at call with banks, other 5hort-terrn highly liquid investment5 that rnature in no more than three rnonth5 frorn the date of acquisition and are readily convertible to a known a￿OUnt of cash with insignificant risk of change in value, afid bank overdraft5. Page 7

HM Pastles Foundatlon Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 3. Income from Donations and Legacies 2025 Unrestrlcted Restrlcted Total funds funds funds Donation5 and gifts 25,517 20,454 45,971 2024 Unrestrlcted Restrlcted Total funds funds funds Donation5 and gifts 88,000 88,000 4. Analy$i$ of Expenditure 2025 Support costs Isee note 51 Delivery of support services 44,376 2024 Support costs Isee note 51 Delivery of support services 49,241 Support Costs 2025 Delivery of support services General adrninistrntion 44,376 2024 Delivery of support $ervice$ General adrninistrntion 49,241 Average Number of Employees Average number of employees during the year was.. I 12024.. 11 Page 8

HM Pastles Foundatlon Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 7. Debtors 2025 2024 Due within one year other debtors 720 8. Creditors: Amounts Falling Due Within One Year 2025 2024 Accruals and deferred income 498 438 Page 9

HM Pastles Foundatlon Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 9. Movement in Funds A$•ti January 2025 A$8t31 December 2025 Income Expendlture Unrestricted fund5 General.. General unrestricted fund 2,112 25,517 15341 27,095 Restricted funds Regenerate funds HMP funds 4,000 32,619 4.000 731 11,954 7,500 1,000 143,8421 Women'5 Prisons 7,500 L,000 Young People Total restricted fund5 36,619 20,454 143,8421 13,231 Totsl funds 38,731 45,971 144,3761 40,326 Asati January 2024 Asat31 December 2024 Income Expenditure Unrestrlcted funds General.. General unrestricted fund 2,622 15101 2,112 Restricted funds Regenerate funds HMP funds 4,000 16,6501 4,000 32,619 88,000 148,7311 Totsl re$trl¢ted tund$ 12,6501 88,000 148,731) 36,619 Totsl funds 1281 88,000 149,2411 38,731 10. Transactions with Trustees None of the trustees received any ￿MUneratIon or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. 11. Related Party Dlsclosures £40,675 12024 £38,323) was paid to HM Pasties Ltd in the year of which Mr C Dearden-Phillips is also a director. This covered costs for recharging payroll expenses, phones, IT equipment etc. Page 10

HM Pastles Foundatlon Detailed Statement of Financial Activities For The Year Ended 31 December 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts 45,971 88,000 45.97L 88,000 45,971 88,000 EXPENDITURE ON: Charltable Actlvltles: Dellvery ot support servlce$ HM Pasties Ltd Other 140,6751 19171 12,2501 15341 138,3231 110.4081 UMA Box Accountancy fees 15101 144,3761 149,2411 144.3761 149,2411 NET INCOME 1,595 38,759 Page 11

HM Pasties Foundation 31 December 2025 Accounts

Final Audit Report

2026-06-11

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"HM Pasties Foundation 31 December 2025 Accounts" History

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