REGISTERED COMPANry NUMBER: 08399833 IEthgl*nd #nd Waksl REGISTERED CBARrrY ￿uTrtBER.. 1153460 Rtport ofth¢ Truteo •nd Un*udited Fin8pcial StstemenL4 for ihe Ye#r Etyded 31x1 Mareh 2024 for Smibditch Care F*nD JD FTOSt AccounthnL£ ChtsrteTed Accountants 7 Link5 VKW Cijrncejer GloucesteT5hire GL7 2NF Scrubdilch Care Firni Contehts tsf Ihe FinaDci*l Ststements for the Year Ended Ilst March 2024 P*gt Rtport of the Tru%ttt5 I to 5 Indeyndent ExArnintr'i Report St*tement of FIn*n¢1￿ Acti￿1]¢% Balan¢¢ Shttt Notd to the FI￿Arte￿ StstemeDts 10 to 16 Detailed Siat¢mffjt of FlnandAI Atlivilies 17 to 18 Scrulmiitch Care Farn Report of the'Tru5tee5 f•r the Year Ended 31st Mxrch 2024 The trustees wlx) are also directo￿ of the ¢h&nty for the put(￿)Se$ of the Compani&% Ad 2(#]6. pr&Rent the￿ report B"ith the financial statements of the ehariry for the year endd 31￿ March 2024. The th]stees ha*e adopte41 the prowsic)n$ of Accoutty aThJ RewKting by Chatities." Ststemtnt of Recumm¢wded PJxti¢e applicable to ¢lthtities prepatiiig their ¢cuunts in accordartce w'ith the FlE￿￿JaI Re￿rtIng Stsndard appbeable in th UK ￿￿1 RepubLic of trelat)d IF"RS 102) (effective l January 2019). ORIECTIVES AND ACTIVITIFS C)bje¢ti%&s arbd aims lthtroduction Board of Tn]￿L￿ are saiisfled with iht perforntst￿e of the chanty during ]Kri￿ and the f￿￿tILia1 p05iiion as at 31 MJr¢h 2024. TW IA)n%ider thai the charity is in a srron8 [￿lUOn to LX)ntinue its activities dunll8 the Loming yt8r and that ihe ihaL'ity'S &%4ets art adequhle ￿ hiifil ity Obliga￿OnS. PTlnelp*l ObJeLtlves and Alms Our chAn'ty's aims incl￿, but aTr not limii¢d ￿". - AdvwKe the ￿￿¢&knOn of athjlts and young peopk Wlth le*Jmg difficul￿$. ¢ballengin8 ithvi¢)ur5 or menthl health problem& includin8 dementia.. thr(yJgh the prowsion of ￿lTrIng exr*nenLf in a8Ticultw4 horticultsjre and other re18tcd skills - Develop the elp￿lty and skills of ihe beneficiaries in sw¢h 8 that they 8Tr E*t-ter ablE to identify and help meel their 8nd to pant¢ipat¢ ny)r¢ fijity in S￿iety - PJx)st mental. physic¥1 Lmwuona]. a￿1 ￿jaI we1k￿lAs - Inspi￿ environmental awar￿&￿% and a¢iiwty . Ed￿ate pwple on far￿.￿8 and where their fo¢MI cornes frouL Public benefit ThL aims of the clwi'ty are to proN'ide theYapeutK farni-based a￿li.111¢S for ldulrs young peopk with legmin8 disRbilitt¢5, ¥lJall¢ngutg behavi(w, m¢n￿l heBIth prnblerns aThl those Ikving with dernentia. MAln ¥J¢d•Adtt to tsrthtrS¢rubdlt¢h C*n Firni'i for publi¢ b¢￿tfit On four days of the ivttk 139 wttks dwing year) we continu¢ to run fambbased activities for learning disabled 4ults aiid youns twle. On Tuesdays. we cotitinue to rtBular weekly Ses81(￿8 f￿ those liiin8 with dem￿11• and their families, with attendin8 from loc41 towns and i'illa8es u) thE Cotswold DistricL lEstin￿L¢d pff)jxtiOfLS sugg¢8[ thal in 1024 thcre will be upproximately I l.(KKJ people aged 65+ living wth dernentij in C)loucesiershirel. WL also had a small group of locknd afierchiklren att￿ain8 weekly on Tuextsy froln L￿rsItY We ichtr)I hciliday sL*sions for all 8chcM>l a8d children where pawcynL$ Call PBt-th in ¥ varieiy of activilie5 inrluding workin¥ with anim￿5. gr￿￿ng vryckblc4 fruQ aThJ flowcr5, ￿kn.n¥ and learnin¥ b&siL niral skills. En$urlllg our work delii'ers our *im We revi￿￿. our ain￿. objecllves. alld actii'itsL% Tegularty. The reiiew look5 81 the xhi•'emellts fjlld outcomes of our work In the previous tweli'e mtsnths. The ownagetneni ￿kd stsff kK)k at the of cach kLy aciii'ity and the benefiL8 they hai'e brought b those grour￿ of pwtle we are set up lo hdp. This illforn)ation is fed ba¢k to l]ustces annually. Th Iso helps us ensure our ain￿, d)le￿IVeS aDd xtivitits ternaLD fol7￿ on our purpose Wc kne ￿ferrEd to the ￿a￿ty Commission'5 8awal guidance on ￿LbliC bcncfit when reviewing aiml and objectives a￿1 in p]anllÉn8 our fuwre xtivitLes. Scrubditch Care Fa Report ofthe Trustees for th¢ Year End¢d 315t Mar¢h 21124 o￿￿crIVES AfiD A￿1vri1Es Wh) S¢rnbdil¢k Care F•rm is tt¢¢d¢d Currently esiimatcd wojeciions suggest thai itl 2￿24 there will be approximately 12,373 people aga l 8+ living ivith learning disability in Glouccs￿r5￿Lrc. No other prtsvthts of our ￿￿1¢￿¢ typc of scrvLCC locally oifer the opportuwty to WO￿ outside with anirnais and plants in 8 safe and ￿vi￿r￿Mi. Young adults with leaming disabiliiies face more chalknges and are ofien excluded from opportwiities available 10 0lher5, inclLuling edurdtion and empk)ymenL They can face diseriminauon from or8anisalions th81 do not provi(k for theiT needs or Impalm￿nts. There are exiremtly limiitd Irasning and work opporiunities available irt our area for individuals with Icarnin8 di5abiliiLCS. Srrtnding linK at ScTuEdj￿h CaTC FaThn provbdes s(udenLS with skills and knowledge that CArt enhonce and ennch Iheir every'day life and working or volunkemng opportunJ¢i&s. Our *tudenls tan have high in¢iden¢es of p￿￿'¢al and nYJ)tsl health issues can ￿ improved by a rc¥ulaT work rovtin¢, lik¢ thc ODC w¢ off¢r. The focus of work Wt provide a safe envirnllnertt for vu]nernble Fwle to their confidence, physical Bnd mentsl wellbeing and rnakc ncw fn'cnds. Ihr main objwtrv¢s forthe yesr contlnued to be the &v¢lopm¢ni and enhanwn¢ni of ourbenefi¢iaries. We help vuln¢rdbl¢ pe(yl¢ ¢0 develop new skills: whi¢h in iurn prom￿¢$ Self-confidetl￿ and greaier indqKndence. W¢ provide meaningful task% for individuals with learning (b'sabilitie& leading to ijr4)rovd ph¥si¢ai and mtht81 hedlih. inor¢ased ¥¢lf-¢st¢¢m. reduc¢d dependence on s(Kial ¢￿Te and further int¢grdtion inio th¢ IIKol ¢ommwi(y. OUT 51udenls have a wide rw of disabililie5 t￿lUding Autisrn aTLd AspeTg&5 and ofi¢n a high l¢v¢l of need. Th¢ir dirricullies Include memory Ioss, seleclive mutism and a hi￿ j￿idenCe of mental healih issues w'hi¢li ofte]I result in lack of confidence and loiv self-&%(eem. When thcy fiTSi *rsve it the C&re Farni. rnany of our %￿jd￿lS find evcn h&$ic communication and eye contsct very Chall￿1n8. It is therefore essentt81 th81 iNr a .88fe and undiitaieniftg cnvironrncni in which ¥cry iwlnerable I￿J117d￿a1s ean fom fn'cThJshÈps, sometime% for the fiTsr time. The physical outdoc>r work leads to improi'ed physi¢41 menlal health and our hAve repone4J improved fitsLtS8, &ppelite nd sleLV. ACHIEVEMENT AND PERFOILMANCE Ch#rit*blt Ac¢iville5 'The chanty'4 Impact in 20?3124 h&$ ken ITuly Impr￿1￿ hi8hlightsn8 the conlinued need for our provi5ithi in ilie community. B¢low a￿ som¢ ofour key achi¢venxnts'. Our Sttht SessiokLS'. Enyolment h&$ go￿ up. with thc numlxT of Sbjdenis incre45ing from 37 10 42 by Mar¢h 2024. This shows that more people are discovering and valuing whai ihe chan.ly h&y 10 offer. OVLY the some penod. Ihe charity organised 141 half-day and 936 fvll-da) session& ￿ving swdenis pleniy of chancts to take part in valuable &¢iiviiie¥. The ongoing lnic￿￿t. SIK)￿1 by th¢ strcarn ol Jtwuines lllghiights much inilial visiis are leaving a p¢isitive inJpTt¥sion. rnakmB more wyl¢ k¢¢n to jotn IL Our School Visils". Every Tuesday mornin& the ehrity welcomes a group of five 'lwked ofterf children from a local Academy in fhysley. providing th¢m with o canng 8ThJ Slimuliting ensironrnent. In athJiTi¢)rL the chariry run5 weekly sessions for three high-need children fmnj rnaiThstsram pnnJ8ry schoo15. se4mlessly integrdtiiig the%e session8 inio their school youtine atbj mkng a big impxr on tsir learnitig ex￿lenCe. These achitvtmtttts illustrate clthriiY5 ongoillg dtyJi¢ation TO making ¥ theanillgtknl differE￿¢ in the livts of tho#c li sen'es, at￿ its c4)mnMth*nt to expandm8 its reach atKI in1￿1 within the eomnwmity. Fundraising a¢tivities This year. we SUc￿[u11Y hosial two large ttlTThTn￿ity Ortn Days. drawing in over IIKI local faTnilie5. r)uring thes¢ ts. stu(knts sold frrshty grown wKluc¢ at gatE. shoiThcastng theLr hatd w05k 6kills. Antsthrr highlight was our highly anticipatrd Chrisrm&s Far. Trkne we welcomed Father arisw wjding fes(iir cheer to the ￿e391￿￿. C4)Il¢rfii'ely. tb¢se effovts bel￿d us taise an totri of £8.113.57. Scrnbditch Care Fann Report of the'frustees for the Year Ended 31st March 2024 FtNANCIAI, REVIEW Financial p05itiOD Tr8n5aetions and Finalle1￿ ￿tfi0n The charity conitiiues to gro￿ its indepeDdellce and i% 8ITll05t ai the 5t8ge of being able kn fUT￿ its core costs fron) s¢lf-generdted revellue. However. it #ill does rely on ¢harithble d(￿attOr￿1 to provide sec￿rity and to fund it5 plans for BrO￿th. Durmg the ycar thc charity Irc¢ii'ed a totsl of £151,042 in iDCOllK. This inclth £55￿ in restricted Brnnt fvliding toi. demeDt4 ark4 £77,948 in student frts. We ￿¢¢iv￿ au unrt4tricted incomr of £53.647 V¥hKh In¢tUd￿ donauons of £45,(XX) ww8ots our core wsts, 8¢]d generoth% donations from IcKai suworters for general unrestriLtrd Co￿5 totslly £8647. Over the pasl year, W¢￿e madc signiliLani in devel4)ing ￿ taLJlJ(ies. parLiculariy with the compleuon of Phase l Landslap￿s. Th￿ etthathcemertt h&% expandd our well￿11¢ 5tu were LO be£ome incapacitaied. Princip*l futtdin% M¥r¢es The principal h]ndin¥ 50urce5 for thc rhanty this yw were 8r2nL% fees from $hthols. donations and fimdru'sing. . 51.4*4 Student fees 35.40/. Unrtsinct¢d donatlons 5.3ts/4 Fundrai5in8 activities 4.￿/fj R¢stri¢ied dona(iotK% and 8r8nts 1.3Yo Oth¢T R￿er¥# poll¢y The Mythabienient Cornmjttrc iw examined th¢ ¢h8rity.s reqUireM￿ts for reservc% in lighi of the main risks 10 Ihe orgAnI￿lI￿n. It h&% established a p)licy wheTeby (he unresiri¢¢ed wmmilla or invesieA4 in tsngihle fixed assets held by ihe chamty should be in lh¢ Te8ion of £129.(XKJ for 9 months. This is bas￿1 on a blld8￿ed expenditure for ?(J741?5 of £172.086. The reseryes are ne¢dcd ￿ meei the wofkithg witsl requirrnKn(s of the ¢htsri¢y and Ilie ManogemenL Commiiiee are confident thal at this level would be able to Ly)ntin￿ the curreni activiiies Dr Ihe charity in Ihc cvcnt of a SI￿7r)Can1 drop in fiuvthng. Sh8re C*pitsl Th¢ cotnpplly is limiiEd by gu¥rattte¢ atKI ItrKr¢fO￿ Iw no slwe capithl. FUTURE PLANS Looking ahead. we are excikd to expa￿1 Ixjth our Student Ixmty alld the rdn8e of activities we offer. As part of Phwse 2 of our Land&'caping initiative, we are p¥epaTing to laU￿h fundw.sing efforts for several key projttts, inrluding.. . The development of * sert40ry gard¢n to pnvide a caknlli& interaaive space forall. - A bothy,. 8 Space forstoring (wLs and polling up plants. - The Lowtrucuoll of a sui¢s ofraiscd garthn beds. - A fruit cage to ho￿ a 5cledion of 50ft fruit for harve51iDg - Thc LTeation of an ai'fflwe ()f nuttrtti wbich weplan to cO￿le¢ and usc for CTafts and cooking. These projectsThill furthcr emich our Con￿￿0]ry spaK offeringlmmh educaiional atKI etTh"ironmental iynefjts. STRucfuRL c￿l￿￿￿ANcE AND W4IGEhlF.Kf Governing document The charity Is tontrolled by its governing dr￿¢ a deal of IrusL and con51itth a IiTnited company, limited by guaT2nlee, as defind by the Cownies Act 2(KM5. Pa￿3 SerulMlit¢h CaTt Fa Report of the Trnslee5 for the Year Ended 315t Mirrb 2024 STRUCTLIiE, GO&TRNAThCE AND MANAGE141EiYr Charity toffjstltution The organisation is a charitable cotwy lirnikd by guarantee. on 12 February ?013 and regist¢red #s a Lharity 19 Augusi ?013. The Lvmpany was establisFd undtt a MemoJxThlum of Asso¢iaiion whi¢li ￿￿bliShed lh¢ objed5 and p)W¢TS of the charitsble u)tnpany atMI Is ¥oveTtkrd utmkr its ArtlLlvs of Associatioti. In th¢ ¢v¢lll of lh¢ company being wound up member5 are tewirtl io ¢on¢nbuie an anb)unt noi excthling £10. The directors of the company are the tnts1￿ and the memlxts of the th￿lty. The number of trustets shAII noi be le55 Ihan threc. TheTe is no maximum nwnber. Tr chiriis, 1$ un(kT th¢ overall conlToI of the fft￿le￿. who conduci the affAirs of the charity. Thc mjsttts meet regularly to sct th¢ ￿)I1¢Y and ov¢rall dircction of the ¢han'¢i', to rcview its plans, risk m&nog¢m¢n¢ wid sof¢gu￿1nS and (o discu￿ the mana8emenl of the charitls affairs. ScruEKiit¢h CaTC Forn1 h85 a trustcc board of five mernbth5 who come fTDm a wdricty of profe5si¢Jnal back8round5 relevant to the work of the ¢han"ty The day-ttrday Te8p)nsibdity for the rxovjsion of the Seryices rests with the CEO aod The Board of TTU51ees 8￿ce an am)ual budget wilh the CF.0 and fann Mw)a8er lo make %￿dIn¥ anploymelll commitments thai are provided for wiihit) Ihe budgty. Each mollth the oetual CAshfiow is compared to thc budgci and 8n upJBte is then given to the Tru5tee& at theirquwrterly rneetw. Recrultment and *ppolntment of new truste The chdniy has an upen re¢ruiuneni PT0¢edU￿ for t)ew tri￿let$ w￿) have the appropna* skills and experience lo meel the nea$ of the organisauon. The ¢harity irnpl¢nKnts w)licics and for ￿ iThJu¢¢ioD aNI (r￿ning of boih new Id existing board membcrs Und¢r the requiremenTS of the M¢moTandum at¥J A￿cleS of Associaiion thl members of the tru$ttt IK>ard ir¢ ¢le¢i¢d to serve for a period of three yeaTS after which they must be Tr¢I￿ted it the next Annual Gujeral Meetin8. All m¢rnb¢r6 give their time i'oluntanly gtyl nxeii'e &￿efitS from the cjjan'ty. Organlsgtlon81 $lru¢tvr¢ Thc Truslccs arc resrxTrnsible for overnll 80vem1￿C for ihe ￿8￿n￿al1L￿ in how the ehaTity 8rows to kccp delivering its mission whilst TIIW8 nsk. All tn]sttts &Jve their time freely and no received in the year 202>2024. The charity employs niDe p3n.iim¢ stsff and one full w mallager (from Febnwy 2024) Th¢ Ckn'¢f Exe¢utiY¢ oificcr has overnll te¥put25ibitsty for devclopLDg th¢ vrg¥nisattvtL'S platL in COnju￿110n with stsff aryj the trustee board. The Fam] uw)a8er or8aniK8 & oversees the day.kthy o(¢h¢ fann. The staff team w*% ¥ssJsted by a t(Ma] of filleen volun￿r$ durin8 the year. ThE r￿rity Tan one Cxternal Wdiiier led and tsvo In-hw%c sttfeguarding lrnining day5 during thc yc•r d￿j 5wd¢nt u￿lIte COU￿e¥ durin8 the aunjiiin tmn for voluntceTh and 8talT. Both care fann SUFrtrv150rs have thew thrtryear fiN aid at IlDTk Q￿lificati(>Tk$. and four staff h81 their Flyxl & Hygiene kn'el 2 ¢ethfi¢ates. We ran emetgetw firm lid T¢fTE5her durip8 January 2024, for stsff & volunteers. We tK)w have a defibrillator on site. Risk ma￿1¢M¢￿t The tru5tC¢5 have a duty to idc41t￿ aNI TfViJI" the riFk% to whKh the cljarity is exposed and thai appropriate controls ate in plac¢ w provid¢ reasonable assurw agall￿ hwKi aNI enyx. RF.FERF.NCF. AND ADMtTIlSTRAT]VE DF.TAILS Registered Cornpan). number 011399833 (England and Wales) Rwstertd Cbxrity number 11.53460 Pa8e4 Serubditch Care Re￿rt of the Trustees for the Year Ended 31st M*r¢b 2024 Registored office The Ark North Suubditrh North C£mey Cirencestrr GIouc¢5tenhir¢ GL7 7FE Trustt Mrs F. F C.n%iley-Whil¢ MTS S T) Gillin8 Mr T Chamley Mr N Angus Mr& K Taylor Comp8•y Setretlr)" Mr8 Cosiley-Whit¢ Independ¢nt Examlner JD Fro* Accountants Chartered Accountants 7 Links. View Circniesler Gloucester%hire GL7 2N Appmved by order ofthe bottrd of trustees on 23rd October 2024 aThl signed on its bthfyifby.. Mrs E F Costl¢y.White. Tr￿￿te Pa8e 5 Independent ExaThiner's Report to the Tn￿1￿9 ol Scrnbditch c.are Farm IndepeRdent examiner's rryort to the trusttEs of Scrubditch Care F*rJn I'tbe CoThpany) I r¢FX>Tt to the chan.ty trusttts onmy examination of the a¢¢ouDts ofthe Collwy fvthe ye4rended.3lst March 2024. ResPOn85blliltes and b*sis of rtport As the ¢hwiWs m8rees of the C(mpany land also its direaor5 f(￿ tl¥e pwp)ses of COTnpafty law) you are responsiblc for the preparation of the accounts a¢¢orth requirem•)ts of the Conjpanies Aci {Ihe 2(KK) Acl'l. Havin¥ saiisficd my8elf that Ih¢ a¢¢ouDlS of the Compan). not requirrd h) k audite41 Part 16 of th¢ ry(KK) Act and are ¢ligible for ind¢penden¢ cxaminatio￿ I rerrfTrrt in r¢sye£L of es8mination of your chari¢) s accounts &5 carried out iindu Stttion 14$ of the Charities Act 2011 Ilhe 2011 Aciry. In cw]ng oul my exam]i￿tIOn I hav¢ followed th¢ Directions givcn by the Chanty C(mmission under S¢¢tsoN 14$15) {b) of the ?01 I ACL Indepehdtni ¢xamlner'$ $¢atement I have eOTT¥pleieLI m>. examination. I confinn no m4itCT5 have to wiention in cortne¢¢ion wth the extsmination 8ivtsn8 mc ¢4use w ￿11¢y¢. xcountin8 re¢ords wcrc notkept tn rel￿1 ofth¢Company as requwcd by Sttllon 386 of the 2LMK) AeL: or Ihe accouttts do not accord those rec￿5. or a¢eoullts n audit under Section 477 of th¢ CA)mpdnics kn 2(￿6 for the ye4r eTrJed 31st March 2024. Thc mcmlm hai'e not required the compny 10 olxain an audit of its fin0￿1>1 ststanthts for thc ycar cndcd I l%1 Mthwh ?024 in pK¢ordan¢e wrth Setholl 476 of the 2CKkS. The tnJ%tee% a¢knm¥ledg¢ their wonsibililim fr>r la) ensur)￿ that the charitable comrAny keqjs xcounling records that comply with tstion$ 3R6 And 387 of the Comphme5 Act ?(K)6 and preparin¥ fitwKJal staiemertts which give a tnLe and fair view of the 5tste of atTa1￿ of the charirable coinpany 8$ at the cT¥J of each financial ycar and of IL% ￿[pl￿8 w dcficii for each finarKial year in lccordante wilh the reqiiiTements of Seeiiorffj 394 and 395 and which otherwise c(Nnpl)' with Ihe requirements of the Companies Act 2(XXS Tel￿1￿g ￿ financial s￿en￿ni& so faras applicable (o ihe chaTithbk company. Ib) Page 8 Serubditch Care Trarm Balance Sheet- toMtiDued 31st M8r¢h 2024 These financial 5ts1emen￿ bave prepared in with thc w0visio￿5 appli¢Jble to ¢iwitsble cornp8ni¢$ Subject to the S￿11[ ¢ompanies regime. Tr financial stateTnents 4Ere atvoved by the Boanl of Truste&s 8TKI authoris&l for on Ilrd OctobEr 2024 8nd were si8Ded on its behalf by.. Mrs S D Gilling- Tnjstre The notes tDm) ofthE5e financial statements Scrulmiiteh Cart F*rni Notes to the Finaneigl StstetDents for thE Year Ended 31st Marf h 2024 AccouTr¥fiNG POLICIES Basis of preparing iht finan¢isl staternents The tinancial $th￿MentS of thc chaT21ablc com￿ly, which is a public iKn¢fLt entsty under FRS IIY_) bave been prepwtd in accordance with the Chariues SORP (FRS 10?) 'Ac¢ounting and Reporting by Cbariii¢s Stsiemenl of RecoM￿ended Prnetice applicable to th3rilies prg)arinu Iheir ac¢ounlS in attordance wilh (he FinanciAI Repvrting Slandard applicable ￿ the UK aDd R¢)ubli¢ of ItelaNI IFRS 1021 (efftttive l January 20191,. Financial Reporting s￿dard 102 The Finat)cial ReJy)rtin8 Standard Applicoble in the VK and Republic of Iieland. and the Companie5 Aci ?W. 'The finartial s¢aiemthts have tten PTepar&i under the hI.%￿n¢al c￿1 convention. Income All incom¢ 1% rnognLS￿ in tkne Swtemeni of FiDallcial Ac¢ivits¢S the Lhan'ty b&8 enudcm¢ni io the fimmls, il is probablL (hal the in¢i)m¢ will be ￿ceIVed and the an)otLrti can be mea5ureJ rrlrdbly. Expendlture LiabiliTie$ are ffcogmsed a5 expendItt￿P ès soon as there is a le8al or LyJnStr￿tiYc obli¥ation eommifttng the chanty to thai ex￿ndItU1¢. li 1$ probable thai a tTBn5fu of wvlloniic l*nefits ￿11] ￿ wujred in settielliLnt dnd thr arnouni of the oblL8atton Clln mwuttd ￿lIably. Expendjture is acLx>uni(¥J for on an aLcnJHls hssis 8nd ha8 been clasyifled under headinBs that as￿rgate 811 ¢ost relat￿ io the c*gory. WhctL Costs ¢thiuioi b¢ direitly attriiKJied to particular h¢&lmgs they have beeD ail¢xa*d to athivilies on i t¢SlS Lonsistent with the use L)f re50urce5. T4nESble flxed Assets I)LT)rcciation i% provided ai the follo￿Tr￿ annual r8t¢s in ord¢r to iiTitc off each assel over its ￿tIM8t& useful Sh(>rt lewhold Plant and macbthery FLxtrJr¢s jod fittLng Moror vehiLles Cvmpuler equipmeni 15% (ffi eosr 150/0 On Cost Ots COSI 33%on cost S¢oL'ks 8iock5 are i'alued at the lower of cosr •ThJ ThIis8bk valu¢. aftu m&ing due all0￿￿￿¢t for obsolde ATMI slow mN'in8 items. T81gtioD The ¢hon'iy is exwt Corr￿110￿ tax on ￿ ¢hon"tsbl¢ ¥tiviiies. Fynd ￿¢cOuntIn% Unr¢¥kn¢ied fund%. can be wed in ataxdan¢¢ wrth thecharitabk obieclive5 al thc di5crctit)n nf the tru8teas. Re51ri¢ted funds ¢an cmly ugLd for ¥klrti¢ulaT restrictcd PUTrrtw within the objects of the charity. Restrictions arise whm SF 12.4951 TOTAL FUNDS 151,042 (143,9271 7.115 Pa8e 14 Scrubdltch Far Notes t• thÈ FiN¥ncial $￿t￿￿ent%- CDUtinued for tbt Ye4r Ended 3151 M¥reh 2024 13. MOVEMENT JN FUNDS- continued Comp%r*tlwos for movemettt kn f•nds Ne¢ movemenl TMsf¢ry between funds At 114r22 Unrestrkted funds Gereral fvnd 19.8(X) 79.238 397.159 Re51rJLI {792381 13.497 TOTAL FUNDS 298,1?1 112,535 410.656 Comparntive net moNThient in fiuK15, included In the 8trf)ve are as folh)ws.' Incoming Rth'owrces expended Movement in fund8 Unrestrlcled funt forn] Trtrt of the strtuknry fiDall¢ial ststements Pag¢ IX