REGISTERED COMPANY NUMBER: 08323417 (England and Wales) REGISTERED CHARITY NUMBER: 1153782 Report ol th• Trust••s and Flnanelal Statsments for tho Year Ended 301h Soptynbor 2025 65 ROSES TRUST Wafter5 & Cryany 1-3 Hwh Street Great DunffK)w CM6 1UU
65 ROSES TRUST Contsnts of the Flnanclal Stateme for tho y¢ar ended 30th Soptembor 2025 R•port of tho Tru•t 1 to 2 knd•p•nd•nt Ex•nln•es Report Statement of Fln•n¢W Actlvlllo• Balance Sh••t 5 to 6 Nolos to th• Flnandal Stal•m•nts 7 to 10 ootsllfjd Slat•m•nt of Flnan¢lal Admt 11
IndopendBnt Examlnefs Report to the Trust••s of 65 ROSES TRUST Independont examimfs roport to tho trustees of 65 ROSES TRUST Dhe Company? I report to the charity trustees on my examina1M of the accounts of the Company for the year ended 30th September 2025. R•spon$lbllltles and bas1• of r•port As the tharitys trltstees of the CThrpany {arMI also Its dffectors fcr the purposes of company law) you are respon&ble for the preparallon of the a(rnunts h aCc4Xdan wrylh the rEquirements of the Companios Act 2¢Th (Ihe 2(XJ6 Acf). Having satisfied myseff that the accounts of the Company are not required to be audited undèr Part 16 of the 2006 Act and are eligib for 1r¥jeId9nt examlnallon, I repcwl in respect of my examination of your charivs arxounts as carried cxjt der Section 14S of the Charities Act 2011 rthe 2011 Arf). In carylry out my examinat I have folhxl the Directions gwen by the Charity Commlssbn under Secllon 145(5) (bl of the 2011 A( Indep•nd•nt eX8min•rfs •tatemont I have completed my exarninab'on. I ccnffirn that no rnatters have Ixjme to my attention in cA)nnec1k wilh the exarnlnatk giNiThJ cause to believe: accounting re(x)nls wefg not kept in respecl of th8 Compary a8 requYwJ by Sectlcm 386 of the 20C6 Act., or Ihe accounts do not acLThI those records. or the accounts do not compty wth the ac£ounting requireménts of Section 396 of the 2006 Act other than any requirement Ihat the accounts give a tru8 and fay view 1¢h b not a matter considered as part of an wndenl examination; or th& acccAJnts have not boon prepared In accordance th the m8thcJs and pdndpl88 of th8 Slatemenl of Recommended Prac*(x for 8c£ounting and repOrj ty ehad1188 lappllcable to ¢harits68 prepadng their accounts In with Ihe FinarKaal Reportiro Slandard 80icable In the UK 8nd Republic of IrelarKI IFRS 102)). I have no and have come across no other matteTr in ccmno¢tion th8 examlnatlon to ich attention Should be drawn In this rewrt in ordef to gnable a proper understAndlng of the K R Watsrs Walters & Company Certtfied Pr8¢ti$ing A(xountsnis 1-3 High Stffjet Great Dunmow Essex CM6 1UU 1h March 2026 Page 3
65 ROSES TRUST Statoment of Financial Activltles for the year •ndwl 30th 8oPtombw 2025 3019r25 3019124 Unrostrlctod Total fund Expendlture on RaSsin9 funds 600 Charitable aellvllles Donations 6.000 T¢tal 6,390 NEf INCOMEI(EXPENDITURE) (6,390> (6(K+i Roconclllatlon of fvnd• Tolal funds brought foThvard 71,893 72,293 Total funds carrl•d forward 65,303 71,693 The noies fc¥m part of these financbal statern8nts Page 4
65 ROSES TRUST Balance She•t 3019r25 3019124 Unrestrlcted Total fund funds Current assots Debtor5 Cash at bank 66.997 74,193 67,803 74.193 Credttors Amounts falliro due wilhin one year (2,5> {2.500) Not currnnt 65.303 71,693 T¢)t•l asMts1•88 eurront Ilabllttl 65,303 71.693 NEf ASSETS 65.303 71.693 Funds Unrestrlcted furKts 65,303 71.693 Total funds 65.303 71.693 The charltsble ¢>)mpany is enbtled lo exemption from alit under Seclion 477 of th8 Compaths 2¢J)6 for the year ended 30th Septnber 2025. The memtrArs have not requlred the company io obtain an audll of its financial statements for tho year ended 30th September 2025 In accorrlanc8 with Section 476 of the Companies Act 2008. The truste8s acknowledge thelr responslbllties for la) ensuring thal the charitabig company keeF4 accnting re¢¢Yds that a)rnply vAth Seclbns 386 and 387 of the ComF4qni8s Act 2006 and {b) weparfng finanaal slatemnts giv8 a true and fair view of th8 stale of affalrs of I charitable company as al the end of oach flnandal year and of its surplus or defidl for eath financial year in accordanca with Ihe wuirements of SeLlkns 394 arKI 395 and which oth&rwis8 compty vthth the requirements of Ihe Companles kt 21Ki6 re18ting to financial ststements. so far as appllcabk lo the charitable company. The rM)t8s fcm ofthesg fin8nLial ststements Page 5 contiNed..,
65 ROSES TRUST Balancè Sheet. con11nd 30th Séptsmber 2025 These finandal ststsThnts have been pr8par8d in accordance ¥th the provisiS appkable to tharltsble cJJmpanies subprt to I small (XYrynI8s reglm. The financial statements were arfKov&J by Bowd of Trust088 and autilSed for issue on 19th March 2026 and were signed ¢M tkhatt by. ighl IAp , 2026 13..01:34 GMT+11 P J Whlghl-Trustè8 Page 6
65 ROSES TRUST Notos to the FlnanGlal Statements for the year •Nlod 30th Sept•mbor 2025 Accountlng Wicies Basis of preparfng the flnanclal slatsmonts The finan81 ststements of the charitth company. whiL i8 a Wb1 benefit entity under FRS 102. have been wopared in accordance with the Charitm SORP {FRS 102) 'AcCnting 8fKI R8wrtirNJ by Chariti85: Statement of RecommerKled Pr8CtiC8 applicabl& to charities preparirvj their accounts in acrdan ryth the Financial ReportiTr3 Standard appllcable In the UK and Republic of Ireland (FRS 102) (effecti4T• 1 JanLWy 2019)., Financial Reporting Standard 102 Th8 Finanual RepothJ Standard applicable in the UK and Republic of Irel8NY and Ihe CoMpanS 2(. Th8 finanraal statements have been pr8pared und8r the IM$toricd etht uXwenlic. Expondllure Lbabilities are recogni5ed as expendlhjrp as soon as Iher8 Is a 18gal or consttu(fv8 obl[gan commrtting the charity to that expenditure. it is probable thal a transfer of economSc benefits wiu be required in setll&ment arKI the amount of the oblw'on can be measured rellably. Expenditure Is accounted for on an aCuUS basis aThJ has been dasslfied under headings tt)at aggregate all cost T81 to the category. Where costs cannot b8 dlr&cUy attributod to particular headlry tlw boon alttated to ad¥iti08 on a basls (xXlstent Ihe use ol résources. Taxatlon The charlty Is exompt from e(xporlon tax on Its tharitable adivllias. Fund a¢¢ountlng Unrestricted funds Can be used h 8o)ydance wlth tre tharitsblo objecoveg at the dlg¢retion of the trustees. Restrlcted funds can onty be used for p8rtKulw reslrlthd wrpLWS hthIn the obJ8cts of the charfty. Restrictsons arise wt7 speclfied by th8 donor or when funds are rals8d for paflcular restrlcted purp0908. Further ex&4anatlon of the naturo and Wfpose of aath fund 18 iJded in the notes to the financial statements. Trust•o8' romurboratlon and b•nofits There were no trustees. rernuw or other b8n8fits for tho year orthj 30th September 2025 nor for the year ended 30th September 2024. Th&r8 were rK) trusiees. expenses paid ftx the year erthl 30th Septembw 202S nor for the year ended 31)Ih September 2024. continuad...
65 ROSES TRUST Notss to the Flnarbdal Statemonts. contlnu8d for the year endod 30th September 2025 ComparatiV0$ for th• statem•nt of financlal actlvl Unrestrlct fund Expenditur• on Raising funds NET INCOMEIIEXPENDtniRE) (600) Roconclllatlon of funds Tolal funds brought foThvard 72.293 71,693 D•btorn: amounts falllng du• wlthln on• ymr Other debtors Crndltors: amouiits falling duo wlthln yoar A¢cNed expn$6$ 2,500 Movem•nt In funds Not movemont In funds At 3019125 1110r24 Unrn8trlthd furKI General fund 71,693 (6.3) 65,303 TOTAL FUNDS 71,693 (6,390) 65,303 continued...
65 ROSES TRUST Notes to th• Financlal Stat•m. contlnuod Movoment In funds. cortlnued Net movement in furKls, indth in the above are as follows.. kncoming Resources Movemfrnt resources expendod In fund8 Unrestrfcted fvnds General fund {6,390) {6,3g)) TOTAL FUNDS {6.390) (6,390) Comparatlv•• for movoment In funds mov•m•nt In fund• At 3019124 1110r23 Unreslrlctsd fund• Geral fund 72293 (ecKiI 71.893 TOTAL FUNDS 72,293 (s1 71.693 Corrperatlve net ThKJvement in funds. inthded in the atx)ve aro as folkNts: InrnIng ReUrCe• Mov•mont resourc •xpend•d In fund• Unrnstrictad fund• Ganeral fund (600) (600) TOTAL FUNDS <600) {600) A currenl year 12 llK)nths and rKlor yew12 COMbh posllkn 1$ as fol. Net rnovemerrt In funds At 1110r23 Al 3019r25 Unr•$trkt•d fund8 General fijnd 72,293 (6.9901 65.303 TOTAL FUNDS 72,293 (6.990> 65,303 continu8d...
65 ROSES TRUST Notes to th• Flnan¢lal Statements . conllnued ft>r th• y•ar WKled 31)th Soptombw 2025 Mov•mont In funds. contlnuod A rrent year 12 Months and yèar 12 mrxts Lx)mtiin&J net rnovement in funds, included in Ihe at are as fdluws.. Incomlng Resources M0vennt resources expended In funds Unro8lrlthd fund• General fund (6,990) 16.990) TOTAL FUNDS (6,9W) {6,990) Rolatsd party dlgclosuros There were no relatsd party tr8nsadiffis for the y ended 30th Septwthr 2025. Page 10
65 ROSES TRusr Dotsil•d Ststement of Finandal A¢tlvlll8s for tho yoar ondod 30th Septsmbef 2025 301V25 Ineome and •ndovfflents Total Incomlng r•soure•s Exp•ndilurn Charltabla athltlès Charitab18 avIty. DrmalK 8upport Costs Oov8manco colts Accountsncy and Wl fees Total rèsources experKlgd 6,390 N•t •xp•nd1l• {6,3gJl 161X)I Thls page do8s not foTh part of the ffinarKial statsments P8 11