HELPING OLDER PEOPLE NEW FOREST (A Company Limited By Guarantee) Registered Company No: 08326735 (England and Wales) Registered Charity No: 1152294 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025
HELPING OLDER PEOPLE NEW FOREST CONTENTS Page Reference and Administrative Details Report of the Trustees 2to4 Independent Examinees Report Statement of Financial Activitie5 Balance Sheet Notes to th¢ Financial Statements 8t012
HELPING OLDER PEOPLE NEW FOREST REFERENCE AND ADMINISTRATIVE DETAILS Charity Number 1152294 Regist¢red Company Number 08326735 (England and Wal¢s) Principal Address la Kingsburys Lane Ringwood BH24 1 EL Trustees Mr D N W Tungate Mr S R Williams Mrs M Morgan Mr C W Daulby Directors Mr D N W Tungate Mr S R Williams Mrs M Morgan Mr C W Daulby Accountants and Independent Examiners MB Accountancy
HELPING OLDER PEOPLE NEW FOREST TRUSTEES, AN'NUAL REPORT R THE YEAR ENDED IMAR H 2025 Objectives and Activities Th¢ charitable objectives of the Charity as set out in our governing document are to promote the following purposes for the benefit olthe public and/or older people in and around the New Forest in Hampshire- assisting older people in need by reason of ill health, disability, fll]ancial hardship. social exclusion or other disadvantagc. and such other charitable purposes for the benefit of older people as the trustees may from time to time decide, the outcome of this being the promotion of the wellbeing of older people. The Charity's overall aim is to deliver good quality, 5UStainable services to older people, their carers, friends and r¢lativ¢s by virtue of infom]ation, advice and befri¢nding. Servic¢s ar¢ provided by fully trained advisers. Th¢ Charity also runs a befriending service. All services are safe. impartial. fully accessible. confidential and user friendly. The Charity has developed our approaches based on our charitable ojectives as follows: support in t¢mis of need. b¢r¢avem¢nt. lon¢lin¢ss and isolation older people are supported to live independently older people ar¢ less lik¢ly to use health and care services assist pensioners with financial matters including benefits and the filling in of forn oldcr pcoplc arc supportcd to cngagc wilh local scrvicc dclivcry The trustees in complying with these duties report that the Charity Works to Provide benefit to oldeT people, their carers, friends and relatives in the New Forest. It does this by providing services to meet known needs. Services are open and accessible and involve the local community, and are free at the point of delivery. The Charity works ¢oop¢rativ¢ly with other organisations to maximis¢ public b¢n¢fit. Achievements and Performance The trustee board met on four occasions during the period and the trustees attendance at the meetings were.. Mr D N W Tungat¢ Mr S R Williams 4of4 4of4 Mrs M Morgan Mr C W Daulby 4of4 4of4 As always, our fundraising leam have been busy seeking fi]nding to cover both the cost of providing services and core funding. We make many applications for grants and began the year with a successful award from a very supportive foundation. A key element of our core funding comes from our two shops at New Milton and Ringwood and so we have been carefully monitoring shop income and costs throughout the year.
HELPING OLDER PEOPLE NEW FOREST TRUSTEES, AN'NUAL REPORT R THE YEAR ENDED IMAR H 2025 We provide two vital services for older people in the western side of the New, Forest. Although ours is often thought of as an affluent area, there is ividespread isolation and loneliness among old¢r residents. This is where our b¢frienders and service comes in. Our other service is support which gives advice, information and help on a wide range of issues such as access to hcalth and social carc, housing, financc and bcncfits. Wc maintain a 'drop in. arrangcmcnt at Ncw Milton but thc bulk of the service is delivered by home visils. Overall, it has been another positive and successful year. Financial Review We have maintained a satisfactory financial position but would like to increase our level of reserves when possible. Structure, Governance and Management The Company was incorporated on I l December 2012 as a charitable company limited by guarantee and not having a share capital. The Charity has no curr¢nt m¢mb¢rs. Statement of Trustees Responsibilities The trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing thc financial statcmcnts in accordancc with applicablc law and Unitcd Kingdom Accounting Standards (Unitcd Kingdom Generally Accepted Accounting Practice). Company law r¢quir¢s th¢ trust¢es to prepare financial stat¢m¢nts for each financial period which give a true and fair view of the state of affairs of the charitable company and olthe incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial staternents, the trustees are required to.. select suitable accounting practices and then apply them consistently- observe the methods and principles in the Charity SORP; - make judgements and estimates that ar¢ reasonable and prndenl. and prepare the financial stateKnents on the goillg concern basis unless it is inappropriate to presume that the charitable company will continuc in busincss. The trustees are responsible for keeping propeT accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable comp(U]y and hence for taking reasonable steps for the prevention and delection of fraud and other irregularities.
HELPING OLDER PEOPLE NEW FOREST TRUSTEES, AN'NUAL REPORT R THE YEAR ENDED IMAR H 2025 In so far as the trustees are aw'are: - there is no relevant examination information of which the charitable company's examiners are unaware; and the trustees hav¢ tak¢n all steps thai they ought to hav¢ tak¢n to mak¢ th¢ms¢lv¢s aware of any relevant examination infonnation and to establish that the examiners are aware of that infonnation. Signed on Behalf of the Board of Trustees: Mr S R Williams Chaimlan Date: 27 November 2025
HELPING OLDER PEOPLE NEW FOREST INDEPENDENT EXA.MINER'S REPORT R THE YEAR ENDED IMAR H 2025 I report to the trustees on my examination of the accounts (set out on Pages 6 to I l ) of the above charity ("the Trust ). Responsibilities and Basis of Report As th¢ Chariiy's trnste¢s, you are r¢sponsibl¢ for the preparation of th¢ accounts in accordance '1th th¢ r¢quir¢m¢nts of the Charities Act 2011 { the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Acl. Independent Examiner's Statement I have completed my examination. I confirni that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any maierial respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; the accounts did not accord with the accounting records" or - the accounts did not comply with the applicable requirements concerning the forn] and content of accounts set out in the Charities (Accounts and Reports) R¢gulalions 2008 other than any requirement that the accounts give a 'true and fair, view wbich is not a matter considered as part of an independent examination. I 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 PTopei understanding of the accounts to be reached. MrMGTBaker MB Accountancy Date: 27 November 2025
HELPING OLDER PEOPLE NEW FOREST STATEMENT OF FIIN'LYCIAL ACTIVITIES FOR THE YEAR ENDED I MARCH 202 Unrestricted Funds Restricted Endoivment 2025 2024 Funds Funds Total Funds Total Funds Note Incoming Resources Grants and Donations 42,480 116,144 45.150 87.630 44,298 106,568 669 Charitable Activities 116,144 Other Income Total Incoming Resources 158,624 45,150 203,774 151,535 Resources Expended Premises Costs 32,898 39,432 70,932 1,21)0 1,466 342 32,898 47,958 100,491 1,200 1,466 342 28,366 34,787 77,299 1,414 1,564 741 Administration Expenses Charitable Activities 8,526 29,559 Legal and Professional Finance Costs Depreciation Total Resources Expended 146,270 38,085 184,355 144,171 Net Incomel(Expenditure) 12J54 7,065 19,419 7,364 Other Recognised Gainsl(Losses) Net Movement in Funds 12JS4 7,065 19,419 7,364 Reconciliation of Funds Total Funds Brought Fonvard Total Funds Carried Fonvard 4,120 8,234 14,518 21,583 10,398 29,817 3,034 10,398 All activities for the current period derive from continuing operations. None of the Colnpany's activities were acquired or discontinued during the year and there were no recognised gains and losses for 2025 or 2024 other than those included in th¢ Statement of Financial Activities. The notes on Pages 8 to 12 fomi an integral part of these accounts.
HELPING OLDER PEOPLE NEW FOREST BALANCE SHEET AT IMAR Unrestricted Funds Restricted Endoivment 2025 2024 Funds Funds Total Funds Total Funds Note Fixed Assets Tangible Assets 732 732 207 Current Assets Stocks 2,850 11,430 25,153 39.433 2,850 11,430 46,736 61,016 3,500 9,592 28,394 41,486 Debtors Cash at Bank and in Hand 21,583 21.583 Creditors 1.931 1,931 1,931 1,931 1,295 1,295 INet Current Assetsl(Liabilities) 37,502 21,583 59,085 40,191 Creditors: Amounts Falling Due After One Year 30,000 30,000 30,000 Total Net Assetsl(Liabilities) 8,234 21,583 29,817 10,398 Total Funds 8.234 21.583 29,817 IOJ98 For the financial year in question the company was entitled to exemption under Section 477 of the Companies Act 2006 relating to small companies. No m¢mb¢rs hav¢ r¢quir¢d th¢ company to obtain an audil of its accounts for the year in qu¢stion in accordance with Section 476 of the Companies Act 2006. Thc dircctors acknowlcdgc thcir rcsponsibility for complying with thc rcquircmcnts of thc Act with rcspcct to accounting records and for the preparation of accounts. The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regitne. Approved by the Trustees and Signed on Their Behalf by: MT S R WilliaTns (Chairman) Date.. 27 November 2025
HELPING OLDER PEOPLE NEW FOREST NOTES TO THE FINANCIAL STATEMENTS Accounting Policies (a) Basis of Accounting Th¢s¢ financial st2t¢m¢nts have b¢en pr¢par¢d under th¢ historical cosl Convention with items recognised at cost or transaction value unless Otherw'ise stated in the relevant note(s) to these financial statements. The financial statements have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011. Thc Charity Lonstitutcs a public bcncfit cntity as dcfincd by FRS 102. Ib) Going Concern There are no concerns about the Charity's ability to continue as a going concern. {¢) Recognition of Income Grants and Donations Qvrants and donations are only included in ihe SOFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Tax Reelaims on Donations and Gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount r¢cov¢r¢d on a donation is consid¢r¢d to be part of that gift and is treated as an addition to the sam¢ nd as the initial donation unless the donor or the term5 olthe appeal have specified othenvise. Charitable Activities These are included in the Statement of Financial Activities (SOFA) when the Charity becomes entitled to the resources, it is mor¢ likely than not that th¢ tNst¢¢s will r¢c¢iv¢ the resources and the monetary value can be measured Th'itb sufficient reliability. (d) Stock Stocks held for sale as part of charitable trade are measured at the lower of cost or net realisable value. {e) Liability Recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation Lommitting the Chatity to pay out Tesources and the amount of the obligation can be measuTed with ieasonable certainty. (D Resources Expended Costs havc bccn allocatcd bascd on how thcy WCTC consumcd in rclation to cach activity. Thc allocation of expenditure is shown in note 3.
HELPING OLDER PEOPLE NEW FOREST NOTES TO THE FINANCIAL STATEMENTS {g) Tangible Assets These are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost and the depreciation rates and methods used are as follows- Premises Over Lease Terni Computers Fixtures and Fittings otYic¢ Equipment 25/0 Strdight Line Basis 20% Straight Line Basi5 20°/o Straight Line Basis Allocation of Income Befriending Service Support Service Shops Fundraising Total Costs Grants and Donations 42,480 1,950 30,225 14,925 87,630 116,144 Charitable Activities 114.194 Other Incotne Total Income 114,194 44,430 30,225 14,925 203,774 Allocation of Expenditure Befriending Serrice Support Service Shops Fundraising Total Costs Premises Costs 32.898 18,417 67.417 32,898 47,958 100,491 1,200 1,466 342 Administration Expenses Charitabl¢ A¢tiviti¢s 21,015 3,515 1,200 4,270 20,655 4,256 8.904 Legal and Professional Finance Costs 1.466 Depreciation Total Expenditure 342 120,198 26,072 24,925 13,160 184J55
HELPING OLDER PEOPLE NEW FOREST NOTES TO THE FINANCIAL STATEMENTS Paid Employees Staff Costs 2025 2024 Salaries and Wages Social Security Costs Pension Costs 100,454 77,299 37 100,491 77,299 No ¢mploy¢¢s r¢c¢iv¢d ¢mploy¢¢ b¢n¢fits (excluding employ¢r pension costs) of more than £60.000. Average Head Count in the Year 2025 2024 Shops Fundraising Befriending Service Support Service io Is 14 Tangible Fixed Assets Fixtures and Fittings Office Equipment Premises Computers Total COST Brought Forward Additions 25.523 2,805 6,717 3.510 867 38,555 867 Disposals Carried Forward 25.523 2.805 6,717 4.377 39,422 DEPRECIATION Brought Fonvard Charge for Year Disposals Carried Forward 25,523 2,676 129 6,717 3,432 213 38,348 342 25,523 2,805 6,717 3,645 38,690 NET BOOK VALUE At 31 March 2025 732 732 At 31 Maich 2024 129 78 207 io
HELPING OLDER PEOPLE NEW FOREST NOTES TO THE FINANCIAL STATEMENTS Stocks 2025 2024 Donated Goods 2,850 3.500 3,500 Debtors and Prepayments 2025 2024 Rent Deposit Gift Aid 2.539 5,390 3.501 11,430 2,539 3,552 3,501 9,592 Other Debtors Cash at Bank and in Hand 202S 2024 Cash at Bank 46,686 50 28,344 50 Petty Cash 46,736 28J94 Creditors and Accruals 2025 2024 Other Creditors 413 272 Taxation and Social Security 1.518 1,931 ,023 1,295 Amounts Falling Due After One Year: Loans 30,000 30,000 10 Transactions with Trustees and Related Parties None of the trnstees have been paid any remuneration or received any other benefits from an employment with thc Charity or a rclatcd party. No trustee expenses have been inCued and there have been no related party transactions in the reporting period.
HELPING OLDER PEOPLE NEW FOREST NOTES TO THE FINANCIAL STATEMENTS li Pension Commitments The Charity operates a defined contribution scheme (NEST). 12