TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 p IrJi
Registered number: 09064489
Chm numbers: 1157980 8 SC038249
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
(A Company Llmlted by Guarantee)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P2rJi
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
CONTENTS
Reference and A(kninistrative Details of the Charty, its Trustees and AAfvisers
Trustee5' Report
Trustees. Responsibilities Statement
Independènt Audilors. Report on the Financial Statements
Statement of Financial Activities
8-11
12
Balance Sheet
13-14
Statement ol Cash Flows
15
Notes to the Financial Statements
16-29

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P WJI
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2025
Trustees
Tessa 8rewer
Katharine 8￿e
Nicc4a Brcoksbark (charm￿).
K￿n Enq￿h￿l
Flcya Hoc#
Ficrta HL¥Jhes"
Simon Melluish '
Mid)ael Pther {Treasw}"
izabelh V￿an.
' Der￿leS mmbership of Investff*nt Subccrnittee. chaired by M Paker
cl￿panY fegistered
number
0￿89
Charity registered
numbers
1157980 and SC038249
Registered office
Ro)m F35
Sotjth Street
Bromley
EIKI 1KH
Gfants
Adminlstratorlch￿Ify
Coorthnator
Lisa Hurwlryd
Independent auditt)r4 James Cowr Kreston ALvJt
Chartered Accountants ￿ statul￿Au￿t0r
The White Building
14 Curterfand Place
SoUth￿ptC
S015 2NP
Bankers
440 StraTrJ
WC2R OQS
Solicitors
m￿sT$ & Co.
66 Lincc4n's Inn Fiek15
WC24 3LH
Investment PAfvisors
Brewrn DolFthin Limited
1C(J Bishcysgate
EC2N 4A4

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P4?1
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
TRUSTEES. REpoirr
FOR THE YEAR ENDED 31 DECEMBER 2025
The Tntstees iyesent thw annud reF(Kt vath the ah*ted financial statements of the Horence
Nightinga￿ Aid in sI￿neSs Trust for the wiod 1 janu￿ 2025 to 31 December 2025. The Annua Report
serves the purposes of both a Trustees, report and a directors. rewt under company law. The Trustees confimi
that the Annual Rep)rt and ststements of the c4witstAe comwy wmply wth the current statu
requirements, the rewifements of the d)*ttabSe COM￿￿5 goveming document and the provisions of the
Statement of Recorn￿ded Pr*ice {SORP) appli0￿e to Chan"t￿S weparing their ￿￿Jnts in accordance Mqth
the Financial Repmi St*ar(l applic*le in Ihe UK and Rewt4ic of Irdand {FRS1021 (effective 1 January
20191.
Since the Chanty qualif￿ as small under Sect￿ 382 of the compan￿ Act 2006. the Strategic Rewt required
of medium and large ccrfnpanies uThler the Ccmpanies Act 20￿ {Strategic Rep￿ and Directots. Rep)rt)
Regulations 2013 has been c4nitted.
Structure. g¢)vernance and management
. Con$titthion and Trustees
Florence Nightingde Aid in Sic&ness Tntst IFNAIST)was ¢)nginalty ¢￿$￿tuted in 1975 by a x4wne apwoved by
the Chwity Comissioners ￿ becTh an irKcffporated Chanty ￿ 30 May 2014.
The eharitable ccrfnpany is wven*d by its Mem¢xandLvn ￿ Artides. aTrJ is registefed as a Charity in Ewland
arKI Wales, arKI in Scolland. The Trustees semng Ihrcugh(Art the ￿ar and to the date of this Report are listed
on page 1. They meet six times a ￿ar.
Day lo day management of the athvrfj￿ is <WegatediO IM Grants Admlnl3iratorlChaity Cowdlmw.
Trustees hold office for a pth of four >￿5. Retirire Tntstees reM￿n qualified may be rethaPP)inted.
FNAIST currently has len apFoinled Trustees. Wl Trustees give fredy of Iheir ￿.￿￿. The number of Trustees shall
be not less than five and not more than fffteen in t(Aal. New Truslees we apwnled by exisb'r4J Trustees and are
re(￿lted for their skills al￿ dvjibilty lo act and xeptarte of wllirKJness lo act. Preferred candidates are
approved by Full TnL8tee Board. c￿¢SdaIes are asked lo dedare wtenb.al eonfiicts of interest. New
Trustees are kyovided with infornation that is relevail to the Chanty aTrJ their wth as a Trustee for the Charity.
New Trustees *e gNen ￿ 1ntrtrJuet￿￿ to the Cwrty Ccfflmisston wbjance. Str￿d any Trustee require
orrfwng training Ihis will ke fwlitaled.
b. Principal risks
The Tntstees reMew the Mai￿ risks to wtm'ch T￿￿t is exposed. in pathilar those related to rts operats"on$
and finances. and are satiSf￿d that systerr￿ and Pro￿re$ are in place to mtyate exF*)sure to the rrrajor Tisks.
The prinapal risks faced by tr* Tntst irKAude.'
Relianee on inveslment income of inveslmer
IT system failure
Se￿rity of premises to opwate frc4n in the f£nn

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P WJI
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
ot4ectives and activities
. Objectives
The Floren(x Nlqhti￿￿e Wi Sickness TNst ￿ants lo help Feople in need are ill. c>)nvalescent
or disabled. Grants are used to provide medital, wcknility and hrA￿ehcld aids that make a huge drfference to
people's atslty to manage al hcffie. live as intsFerbknlly as P?￿ble Improve the qualty ot their lives.
The charitable obiecl of the Trust is the relief of 1P￿se persons are in need by reason of sickness, Fwr
health, disability c* okl age by tr￿ prow%on of gr￿ts, items, SeN1￿ or faUl￿e5, prowded that preferenr£ is
given to those perX￿$ WI￿ have FYofesskThl. serytsial or adTrMnistrative qudfficalv)n$ or experience.
b. Activities for %hieving objectives
provides grants that are not readity available from s¢)wce$.
The Trust o)ntinues to meet requests fr¢m Uwwghwt tr£ United Kil￿. induding Scolarhy. The
Trusys siwjt varies from r*r$(￿ to Ixrt in gernral. we wowde..
Items to assist wth ￿eThjent liwivJ. I￿ exaM￿e marrfAI electr￿ vtt*elchaws. electric beds.
ic mattre￿, riserlrediner aTrJ mctile ￿$ts..
Convalescent and resprte care..
m￿lCa1 aids, such as ne￿lIsers, washwu mar*4nes. ￿lgeratOrS for ￿￿entral drug storoge and secure
dn￿ caly'nets.,
Senscry equip¥nent arKI c￿￿￿1¢allon aiJ5;
C(Knpute￿ specialist sofvxe to assist the blwwj.
Achievements and wf0m￿nCe
. Main achievements of the Charity
Through our aG￿V￿e5, we ¥e *e to:
Prowde enhanced to disknled chldren aryl adults to date thelLtsirs that meet their
iTrJiMdual Med￿al and ￿thI1￿ requirements..
Provide a u)mfcrtable nighfs ￿eeP by gmng to wrd*se swidist beds mattresses;
Sofve laundry crises F*e may be ir*)Y￿1nent by grants to pwchase wa5hirKJ machirts
and tumble tyrs..
Prowde grants lo he¥) pay for +xmvalescent ￿ resth care in cases of thronic illness to live their carer
well eame(I break.

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 PfrJi
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and perfomiance (Continued)
WHEELCHMR rHv chyr th(thrtety my Ile, l iEen curwrwty in rMlh ¢x so, than I hq
TRIKE Tr ¢rike s reth mzw¥J reth to I srt C￿ a thar. my hrs 5eoe up So. Th I
(k¥J on wdks ￿ I lo pw*5 N yjth atreaty"
'rwJ the year the fdlNwvJ number ofgrants w*re wovided to ir￿1¥1(￿￿$ of ow objectives:
2Q25
91
150
2024
Aid pyrpo
Mthlity OqLMWIMrt
R•spit• and Conv￿99¢￿1
Comrnwicatson r*J¥
182
81
b. Public benefit
In setting our c&jects and ￿a￿1r￿j the aclivths year, the Trustees that they ￿ve had due regard
for the guthnce Public Benefft pthlished by the Ch¥ty CLY￿￿1￿ arvj so fu￿lled their 0￿lga￿'0n Lwvjer
seclicfi 4 of the Charities Act 2011.
Financial review
. Financial sunwnary
Total incorre ts the ￿ was £3eé,873, oyrpared wih £433,294 in 2024. The maiority of this income was
generated by the Trust's inveslnRnl FQrttc4v). Total expendibxe for the sear was £463,206, a dettease on the
£497.815 for the eonparative DurirKJ the year, there was a gain ￿ investments of £1,131,812. compared
to a prior year gain of £179,272. Thi5 resulted in the overall Sufplus for the ￿ar t*ing £1,037.279. compared to
an overall surplus of £114.751 in 2024. FuTrJs ￿ed foThv¥d total £13,543,345, of ￿1¢h £146,109 relate to The
Edward GosUirKJ Fund and the remaining £13,397,236 are u￿est￿"cted. £13,405.661 is represented by the
Trusfs investrnent wrtftAio wrth the remaining £137.684 represwrted by current a￿ts Sess current liat4lib'es.
b. Investments
FNAIST maintains its inveslments in a range of fixed inlwest and Secwlli￿. The inveStn￿t p￿110
prc*l￿e5 regular irwme each year. is essenthal to the Trust's otvJoing operati¢M as this incL¥ne funds the
grant pawmenls. Investrnent perfrn is n￿rtINed by the Investrnent Su￿rnit1ee. the members of which
are Shown ￿ page 1. The suk￿corr￿1ttee meets wrth the inveslment advisors, Brewin Dc4phin Limited, three
times a year lo Mc￿rt￿ investment perf0m￿nCe across a range of ￿Chm*s. and to lake aprxopriale adwce.
The Charty's investsnent w1￿Y stiwlates that a key benthmark ts to track the perf￿lance of the wrffdio over
3 year rolling Feriod against Ihe ARC Chaiity Balanced Index. In the three years to 31 December 2025, the
Chanty"s portfolio relumed 23.3% ccffipared 22.8% for the ARC CW Bal￿ lThkx. The Trustees we
satisfied with Ihe perfomiance crf the investments.

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P 7rJi
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
c. Reserves policy
A5 at 31 December 2025 the Chari￿s free re5erve4 as defined by the Charity Ccffimission. are its unrestricted
fuThJs arKI amounted to £13,397,236. These funds are aVaila￿e to be used fu both current and future
benefiiiaries. The Trustees endeav￿r lo ensure that the reserves I￿1th primarily comwise investsnentsl are
maintained at the appro￿late levd s￿h that the income ger£rated is suffiwit to cover Wing
expendrtuie aThJ the average level of ￿an1 app￿val5 that are made at wesenL
The Tn￿1 does rKrt have FAan5 to reduce reseNes in methum term future. This is corfsidered
apprwale as reserves are invest&Y lo tteale annual inccrfne because the Tru51 does not generate regular
r￿me from any other source. Annu￿ investrnent income expenenced in recent years exceeded annual base
nning costs, aTrJ the balaTrx is wt grwts lo indmduals in Sup￿ of d)aiitable objects lo the extent
possible. F¢x rK)w, any Iwr tem) gairts that are experierted the investment pthlio are therefore
Teinvesled for use on futLre beneficiaies. The remainder of funds are then able lo be made avatrl*e for
investnpnt to generate furyjs.
The Chanty relies M the interest WKI thiderth genwated by ts slkve to fwvj its dwritable activit￿9
and the Trustees have dete￿nir￿d to maintsn a wdent thl of cash hdd as Reseryes in C￿$ bank
accounts. This cash acts as a trAffier &¥inst unfc*eseen exFenditure requirements.
Vast grants are rKW teiTrJ T￿l¥ed ￿lne, &4Cs payments beYwJ male ￿ all bul a vwy few grants.
d. Fundraising
The Edward G0511ing Tru51 aJeed a want 01 £250,000 FNAIST le￿IVed in March 2022. This generous
grant is for the next 10 years and is beir#J spent at ts rate of £25,D)O Fer annum adjusted for infialion as dosely
as we can in aco)rdwKe hith thwr wishes of the wevv)us The Tfuslees are very grateful to the Edward
stling Trust- these make a twè dffterenee to lives cl ow ber*f￿arles.
e. Plans f¢x the ftrture
The Tfustees plan to COntiTh￿ the S￿}t-gIVirWJ thbes of the Trust for the foreseeab￿ ffij￿re, in lir* with its
charitable objectsves.
Disclosure of information to auditors
Each of the Ferm who *e Trustees at the time tt¥$ Trustees. Rewt is apw)ved has v)nfinned that..
so far as that Trustee is aw*e. there ts no r*vant wlit irrf(ffi￿ of the charitys auditors
una4vare, and
that Trustee has taken all the steps that (wht to have been taken as a Trustee in order to be aware of
any relevant Infom￿ to t5￿1$h that the rthantys audit￿5 are aware ofthat Info￿atiOn.

vi￿8￿r￿Tr￿sBt￿￿F￿. M4Tr4HTVW43 ISmty￿28 1727*8ST ￿c*1)c*m P&31
FLORENCE NIGFMNGALE PJD IN SICKNESS TRUST
IA Company Limited by Guarantee)
TRUSTEES. REPORT {co￿nNUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Auditors
The auditors, James Cowper Kreston Audit, have indicated their willingness lo eontinue in office. The designated
Trustees wll propose a mOtiC￿ reaFwinting the audib)rs at a July meeb.ng of the Trustees.
Approved by order ofthe ofthe bo¥d ofTNstees aKI sbjned on their tehaw ty.
M Parker
Trustee
Date.. IS May 2026

vi￿8￿r￿Tr￿sBt￿￿F￿. M4Tr4HTVW43 ISmty￿28 1727*8ST ￿c*1)c*m P
FLORENCE NIGFMNGALE PJD IN SICKNESS TRUST
IA Company Limited by Guarantee)
STATEMEKf OF TRUSTEES. RESPONSIBILMES
FOR THE YEAR ENDED 31 DECEM8ER 2025
The Trustees lth) are also the directors of the CPArity for the purF￿￿ of c>)mpany lawl are responsible for
prepallng the Trustees. Rep)rt and the finanaal ststements in accordan￿ with applicable law arKI United
lthngdom Accounting Standaids {United knngdom Generaty Accepted Acccyjnknng PraCt￿e).
Company requires the Trustees lo prepare finan￿al ststements for each financtal yeaf. Under Cx)mpany law.
the Trustees must not approve the finanual statements unless they are satisfied that they give a true and fair
view of the state of affairs of the Chanty and of rts incoming re$￿jrees and appliCat￿n of resources, induding ils
In￿Me and expenditure, that penod. In preparing these fin￿al StstetY￿ts. the Trustees are required to:
select sulta￿e accounting Foliues and then applythem c0nsislen￿Y.'
obserye the methtsjs and prinurAes of the Charities SORP IFRS 1021;
make judgements and ace4)unting estimate5 that are reasonable and prudent..
state whether applicable UK Accounting Standards IFRS 1021 have been followed. subject to any material
departures disdosed ar¥J explained in the finanual statements..
prepare the financial $tstements on the concem bay's unless it is inapwopriale to yesume that the
Charity will C&￿tinUe in 1X￿ne$s.
The Trustee5 are responsible for keeping adequate ac¢xunb'rKJ records that are sufficient to show and explain
the Charity's IransactKJns and disdose ￿th reasonable acejjracy al any time the finanual position of the Charty
and enable them lo ensure that the finanaal stslements CoM￿Y the Companies Act 2CQ6. They are also
resronsib5e for safeguarding the assets of the Charty and ￿nCe ts lakw reag)nat4e steps tor the wevenlion
arKI detection of fraud and other irregularib"es.
Approved by order olthe ff£mbers (rfthe t*)*d ol Tntstees ¥ned on its behaw by.
M Parker
Trustee
Date.. 15 May 2026

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P ILYJI
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF FLORENCE NIGtrmNGALE AID IN
SICKNESS TRUST
Opinion
We have aL*Yiled the ffinancial stslements of ￿orer￿ Nightingale Aid in SI¢*r￿Ss Trust Ithe'charityl for the year
erKled 31 December 2025 which comwise the Statement of Financial Acb"vrties. the Balance Sh*t, the
Statement of Cash FlcpNs and the related notes. induding a summary of signfficant accountsng Fdicies. The
financial rewb'ry framework that has been aPpl￿d in their preparation is ap￿1¢able law and Unfted Kingdc
Ace4)unling Standards, indL*Jing Finanoal Repc¥ts'rYJ StaTrJad 102 The Financial Repcffbng Standard applicable
the UK and Re￿iC of Ireland (Unrted C*vally Awted A¢cwibng Pra¢ts(tl.
In ow opY4on the fin￿￿al statements".
give a true and fair view of the slate oftr* thar￿e ¢x)mpanls affa'rs as at 31 Decemter 2025 and of its
ino)ming reg)ur¢es and apF4KatKn ￿ resol￿. Inc1￿11r￿j its inctime ald expendthjre for year then
ended.,
Practice,. and
have been Fyepared in accordance the rquirerrthts ofthe Corn￿￿ Act 21X)6. Charities Act 2011.
the Charitses and Trustee Investmnt IScoU¥#Jl Act 2tYJ5 regulation 8 of tr* Charilies A¢0￿n￿
Iscouandl RegLdab'ons 2006.
8a5is fow opinion
We ¢3)n￿cIed ow a￿j11 in aC(Awdan￿ wilh lniemai￿￿1 si￿d3 on A￿r￿n9 IUKI IISAS IUKII ar￿ applicable
l¥w. Our reSF(Jnsibilthes urbder tFb)se star¥Jards are fijther deS1￿bed in the Auditors, responsibilities for the audit
of the finanual staterr￿ts secticn of OLf reF4xl. W* are independent of the tharitable Ly)mpany in acLs)rdance
with the ethical requirements that are relevant to (*x a￿lit of ￿ financial statements in the United Kingd￿.
dudiry the FInar￿la1 Rewb'ng ￿￿1,5 Eth￿1 Stand*d. and N%e have frjffilled ow other ethical
resFKsnsibilffjes in aco)rdance Ihese requirerrthls. We believe that the authl evidence we have rt)tained is
suffiaent apwcpnate to wovmle a ba%s our
ConclusK*ns relating to going concern
In auditi'ng Ihe finarKyal statements. ￿ have (£mclLMled that the Trustees. use of the gO￿￿j coneem basis of
ac£ounling in the weparation of the fir￿n¢la1 slatements is wqjriate.
Based C￿ the w(xk N%E have pwfrynrd, have identsf￿ aiy ma￿la1 urrntainties relating to events or
¥)ndttKJns thal, individualty or cAlectFvdy, may cast Sunffj￿ant doubt i>n the charrtable companls abilty to
Continue as a g￿ng concem for a of at least fvdve mcmths from the financial statements are
aUthc￿$ed for issue.
responsibilities and tr£ resportsibililies of the Tn￿ respect to 9￿ng cc￿￿eM are desul￿ in the
Televanl sections of thi5 rerxxt.

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P 1irJi
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF FLORENCE NIGtrmNGALE AID IN
SICKNESS TRUST (CONTINUED)
Other information
The other infomalion comprises the informabon included in the Annual Report other than the finanThal
statement5 arKI our Auditor5. RepKJrt therec￿. The Trustees are re¥￿tsIble the other information contained
in ts Annual Rewt. Our wnion the finarrial slatements does nol cover the other infom)ation and.
except to the extent otherw.se expticty $tsted in cwr reFrt do express any fomi of assurance condusion
thweon. Our resptr1si￿'lty is to read the other infcffl￿t￿￿ aTrJ. in dciry so, ￿￿sider Mthether the other
information is materially irKcn&stenl wilh the finanual slatements ￿ ojr kn￿ledge obtained in the course of the
audi( or othwwise apFears lo be maten.alty misstated. W we Klenty such malenal Inf)￿sistencieS ci apparent
material misstatements, we are rwAred to delem1￿ whether this gives rise to a material mi5staleffEnl in the
financial stateffEnts themselve5. If, based on the w(*k have perfomEd, ccmdude that theie is a material
misstatement of this other infomwticm, we are reqiired to reF4Jt that f&t.
We have Tr)thirwJ to repryt in thi5 rvJ¥d.
Opinion on other matters prescribed by the Companles kt 2006
In ow opnM, based on tr* 4*xk wthrtaken n tr* course oftr* ￿thI..
the inf¢)rmation given in the Trustees. Rewl for financ4al vttich tr* financial statements ¥e
prepared is consistent the financial $tsten￿ts.
the TnBtees' Rewt has teen p￿pared in ac(ordance NMth •A4icable legal wunments.
Matters on which we are required lo report by exception
In the light of our kr￿￿ethJe and ￿dets￿ding of Ihe chalita￿e company and its enwrcrf)ment ¢*tained in the
Course of the al￿rt. we have I￿1 Kknljfied m•tenal Thisstatew£nts in the Tntstees. Rep￿t.
We have nothing lo report m resrrtt of the fc41thiw matters in rdaticn to which Companies Act 2006 and the
Charities Accounts Iscolandl Regulati￿$ 2CQ6 las amended) require us to repcAt to yw ￿. in ow eoinion..
adequate acts)￿tir￿J recMJs have Mt t*en kepL or retums •Wate for our audrt have not been
received from branches not visrted by us.. or
the financial stslements are not in ageement with ts aco)unling reccfds and relums,. or
certain disdosures of Trustees. rem￿￿rati￿ speafied by law are not made.,
we have not recewed all the infcrntion and eXplanat￿S we require fc* our audrt.. or
the Trustees ￿re Th)1 entiled to prepare the ffinancial statements in acc<Jrdance with the small companies
regime take advantaje of the small conVan￿$, exemptions n prepanry the Trustees, Rewt and
frcfft the requirement to prewe a Strategic Rewt
Responsibilities of trustees
As explained m￿e fvlly n the Trustees. ResFrrftsib¢￿les Statement. the TnJstees are also the directors of
the charita￿e company for the purp)ses of company lawl are resFh)nsilJe for the Prepar￿1￿ of the finanaal
statements and ￿ teiry 4isfied that they gNe a tn￿ arnl fair Mew, and for such intemal contrd as the
Trustees delemiine is necessary to enable the weparaticn of fin￿Cla statements that are free from Material
misstslemenL whether to Iftud or error.
In prepariry the fnancial stateff*￿. the TNstee5 ¥e resp¥￿Sl￿e for assesSW￿ the th￿ta￿e U)Mpa)￿S abilty
to ¢onlinue as a wng ￿￿tem. disdosrThJ. as applicatAe. matters related to gKing concem and U￿ng the going
concern b￿S of accounting ￿lesS the TrUst￿S either inteThJ to liquidate the Charts￿e company ￿ to cease
Operab"or￿, or have ￿ realistr altematNe trtrt to do x).

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P 12rJi
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF FLORENCE NIGtrmNGALE AID IN
SICKNESS TRUST (CONTINUED)
Auditors. responsibilities for the aKlit of the financial ststements
We have teen aFwnled as under sec*on 4411 Ilcl of Ihe Charibes arhj Trustee Investment IScolarKt}
Act 2005 and urKler the Companie5 Act 2￿6 arKI reFKxt m aCCordar￿e with the Act and relevant reguLations
made or h8￿ng effecl thereunder.
from material mi8slatemenL whether thJe to fraL•J or errcf. to issue an AudrtOTS' Rewt that indudes our
opin￿n. Reasonable assur*Kx is a h￿h level of assurance, is rK)t a guarantee that an wnducled in
accordance vAth ISAS IUKI wll always detect a malerial misslalement Nthen rt exists. Misstalemenls carb arise
from fraud u e￿or ￿ are ccf1￿de[ed malena rf, indNidudty ￿ in the aggregate. they could reasonably be
expected to infiL*nce the decisions of users tsken ￿ the ba%s of these financid stalen*nts.
Because of the inherent IKnitabons (rf an auth( t￿ is a risk that wll nL* detect all wregularities, induding
those leadirKJ lo a material misstatement in tro sLitements or rrt)n-eompliance vAth regulation. This risk
irKreases more that c£fftpliance vAlh a l&v or rewlation is removed Irom the events and Iransacb'ons
reflected in the fina￿la1 statements. as we wll te less likely to beo)me aW￿e of instsnce5 of non-compliance.
The risk is also greater regardirKJ iffegularilies owrring to frathj rats than trror. a$ fraud invofves
Intenti￿al concealnrnl. frygery. cc4lusiw, oThission u mislepresentatK￿.
r•sp•ct of wrwularib"o8, including fra￿1, worg as fdlNs".
Enquiry of m*wern￿t aNJ ttrose charged Ihilh g0Vema￿ arowd aclu￿ and wtential I￿gakn and
daims;
Enquiry (rf Management ￿ IPA)se vrfth govern￿ to identsfy any material instances of ncffi.
ccfflpliance aTrJ wlaliLTh.
Reviewirrfj minules of ￿￿et1￿J$ of I￿xe dwpdwith 9)vemanee;
Reviewing financ4al statement discloswes tesb.ng to supwb.ry dO￿￿entall￿ to assess ty)mpliance
with applicable laws and regulations:
Performing a￿rt to athjr￿ the risk Lrf wTeWI*￿es to m*)agwnert override of ecffitrds, Mdthling
testing of journal entries otw •JjustnEnts for apwwateness, evaluatirKJ the busimss rationale of
gnfficant traw¢1p￿S ￿tsIde the c¢Mse of 1xtsY￿$S and reviewNJ aceountirKJ estimates for
evidence of bias.
A fiJrther descriptIc￿ of our resPc￿￿￿"1ltseS for the audit of the financial statements is localed ￿ the Finan￿al
Reporting Coun￿1,$ webslte at..
This descriplion forms part of our
Auditc￿. Rewt
Page 10

VIIb￿￿raL¥ÈTr￿￿ÉthnRrf. IA4Tr4HTVW43 1SKtrrf￿2B 1727S28ST ￿C￿l)DIAp ISQI
FLORENCE NIGFMNGALE PJD IN SICKNESS TRUST
IA Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF FLORENCE NIGHTINGALE AID IN
SICKNESS TRUST ICONTlhlUED)
Use of our report
This ieport is m￿e soldy lo the charilable fJ)mpaWs members. as a b￿y, in accordance wth Chapter 3 of Part
16 of the Companies Act 20Cfj, and to the charila￿e ¢rynp3n￿S trustees. as a bjdy, in accordance wth
regulab.on 10 of the Charrties AcC￿nIS (Scovandl Regulab"ons 2006. OLtr audit work has been undertaken so
that we might slate to the charrtable companls members and Trustees those matters we are required lo stsle lo
them in an Auditors, Report and for no other purpose. To the fullest extent pemitted by law, we do not accept or
assume reswnsbilrty to any)ne other than the charitable rxxnpany rts members. as a body. for our audÉt
work. for this report. CK for the opinKJns we have formed.
Michael Bath 8Sc FCA DChA (Senior Statutory Auditor)
for and on behalf of
James Cowper Kreston Audit
Chartered Aceountanls and Statutory Audit
The While Building
14 Cumbedand Place
Soulhamplon
S015 2NP
Dale.. 19 May 2026
James Cwer Kreston A￿Jit are elyble to act as &litors in tern￿ of secthin 1212 ofthe Companies Act 2CQ6.
Page 11

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P I￿•
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
STATEMETrif OF FINANCIAL ACTMnES IINCORPORAMNG INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 DECEMBER 2025
Umestrieted Restricted Endowment
funds
funds
funds
2025
2025
2025
Total
funds
2025
Totsl
funds
2024
Note
Income and
endowments from:
De￿ationS legacies
Inve51menls
16.734
351.939
16,734
3SI,939
14.299
418,995
Total income and
endowments
368.673
368,673
433,294
Expenditure on:
Raising funds
charits￿e aCti￿t
53.652
380.553
53,652
409,554
52.586
445.229
29,001
Total expenditure
434.205
29,1)01
463,206
497,815
Net expenditiwe
before net gains on
investments
Nel gains on
iiiv¥¥trTi¥ril¥
16&5321
129.001)
1945331
164.5211
12
1.131.812
1,131,812
179,272
Net
incomel{expenditure)
Transfets tehveen
fijnds
1.086380
129.1)011
1.037279
114,751
15
29.001
129,0011
Net movement in
funds
1.006280
129.0011
1.037.279
114.751
Reconciliation of
funds:
Total fundy brOL￿h1
fward
Net movement in fimds
12.330.956
I.0￿.280
175,110
129.0011
12,506,066
1,037,279
12,391,315
114.751
Total funds carried
forward
13,397,236
146.109
13.543.345
12,506.066
The SLitement of FIn￿ela1 Ac*vibes rK4udes all and losses re¢¢yJnised in the year.
Page 12

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P I￿1
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
(A Company Limrted by Guarantee)
REGISTERED NUMBER: 0￿64469
BALANCE SHEET
S AT 31 DECEMBER 2025
2025
2024
Note
Fixed assets
Taryible assets
Inve$M￿niS
12
13.405,601
12.327.501
13,408,165
12.328.510
Current assets
Debt￿3
Cash at and in hand
13
20.934
161.030
26,354
203,769
181.964
230.123
Current liabilities
Creditors.. anK4Jnts falling thin crf
14
144.7841
(52,567}
Net current assets
137,180
177,5
Total net assets
13,543,345
12,506,066
Charity funds
Endrymnent ￿￿15
UNestricted funds
15
15
146,109
13,397,236
175.110
12,330,958
Total funds
13,543.345
12,508,066
Page 13

vi￿8￿r￿Tr￿sBt￿￿F￿. M4Tr4HTVW43 ISmty￿28 1727*8ST ￿c*1)c*m P 1fKSI
FLORENCE NIGFMNGALE PJD IN SICKNESS TRUST
IA Company Limited by Guarantee)
REGISTERED NUMBER: 09064
8ALANCE SHEET {CONTINUEOI
AS AT 31 DECEMBER 2025
The Tfustees ad(novAedge their respOn￿bil￿.es foi com￿￿1ng th the requirements of the Act with respect to
accounting rewrds and preparation of financ¢al statements.
The finan￿al statements have been wepared in acg4)rdance wth the provisions app1Ka￿e to entities subject to
the small eompanies regime.
The finan￿￿ statements were approved and authcKised f¢w issue by Ihe Trustees and $wJned on thwr behalf by..
Trustee
Date.. 15 May 2026
The notes on pw 16 to 29 fomi part ofthese fina￿la1 statern￿.
Page 14

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P 17rJi
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Cash flows from ryerating activities
18
{448,3301 {507,0471
Cash flows from investing activities
Investment addthns
Inveslmenl disposals
Inveslmenl incoff
Pur¢*Ase of tangible fixed assets
19,064,233) 12,546,1221
9,106,984
2.414,849
351.939
418.995
11.5121
Net cash provided by investing activities
394,690
286,210
Net ta$h {¢Krtnow) broU￿t fOr￿d
(53,6401 1220,8371
Change in cash and equivalents in the year
Cash eash 4uivalents at iw'NMng ofthe
(53,6401 {220,8371
432,817
853,654
Ish and cash equivalents at the end of the y
19
379,177
432,817
The Trths on pwJ8s 16 to 29 ft>mi part ofthese f￿la1 slatem
Page 15

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P I￿al
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Floren￿ Nightiryale Aid in Si¢krEss Tntsl 1$ a tharIt￿le ccmpany limited by guarantee registered in both
ErKJland and Scotland ICc4n￿Y Registered N￿nber. 090644891. It is register￿ wlh the Charty
Commission (Charity Registered Number 11579801 the Scotbsh Charty Regulator (Charty
Registered Number SC0382491.
In tt)e event of the Chaiity beirwJ up. the Itthlty in resFeCt of the waantee is linited to £1 per
member ofthe Charity.
The athlress of the registered office is givffi in the Charity infclmaknn on page 1 rf these fir￿n¢la1
ststements. The nature of the Chafitls c4)eraborB ￿ pnncipal athrb.es are as detailed on page 3.
The ￿gnffi￿t ac<o￿tir￿ polK4es *ied wi the pIeWati￿ of these financ#d ststements are sel out
beFN. r￿1cleS have be￿ ccrfNstth aFf4ied to all wesented ￿lesS otherwise ststed.
Accounting policies
2.1 Basis of preparation of financial slateme
The fina￿81 stslements have F*epared n x¢wdan￿ with the Charitie5 SORP IFRS 1021 .
A￿UntiThJ * Rewtir¥J by Ch•rrties.' Siatemenl of Recommended Praclice applicable to charitses
preparirvJ their ao>)urrts in xo)rd*Ke with the Financaal Report'ing Stsndard applicable in the UK
and R¢publi¢ ¢1 Ireknd IFRS 1021 l¢ffgCtivg 1 janu￿ 20191, the Financial Reporting Standard
applicable in the UK and Rewblic of Irel￿d IFRS 102) aThJ the ¢(￿PanIeS Act 2006.
Floren￿ Nightiroale Aid in Sickness Trvst meets tr* definiticn of a W￿1¢ benefft entity under FRS
102. Assets ar￿ liats.lth are initially recognised al ￿￿$10r1e81 eost or tran5aL*on valuè unless
The financial staternits are Fry￿ted in stediry vthith is the rJJrrerw of the Charity and
2.2 Income
AJ incoff* is reco￿ti$ed ortt the Ch* has enbuement to the ir￿, it 1$ probable that the
inccyne will be re￿1V￿￿ the of W￿Me reLwvable can be measured rdiably.
The recognitson of income from legacles is de￿dent M estsblishir#J enbuement, the p￿bilIty of
receipt ar*J the akn.lty lo esbmate wth gjffiryent accuracy Ihe amount rewvable. Evidence of
ent￿ement lo a legacy exists when the Charity has suffiC￿t evidence that a gift has teen left to
them (through k￿edge of the exISter￿ of a valKI wll ar¥J the death of the benefactor) and the
executor 15 Satisfied that the proFerty in question will ￿t be requred to sab.sfy daims in the esLIte.
Receipt of a legacy must be reccgnised 'th rt is FY(￿)le thal r( ¥vill be received and the fair value
of the amowt receivable. whH* will be Ihe exF*cled cash arn￿nI to be distributed lo the
Charity, ￿ be measured.
FC￿ donatKins to be reC03n￿ed the Charty wll have been N)lified of the anThints and the setuement
dale in wrilirrfJ. If Ihere are (xm(ltions attached lo the ¢knatic￿ and this requires a level of
fom)ance befc¢e entrtlement I￿n ￿ obtained then {r￿orr￿ is deferred until th)se cOnd￿onS are
fijlty met cf the fijffilment of tPK>se is wilyn ts c(th of the Charty and rt is pr(￿al￿e that
theywill be fulfilled.
Investment i8 eamed assets for investrnent purposes such as shares and
secJJrities. It Indu￿ dividerKls arKI interest. Interest inccffne is recojnised ￿Ing the effective interest
melw aTrJ th'videThJ ￿K£¥ne is reco3nised as the Chaitys rtht to receive pawi)ent is established.
Page 16

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P I￿1
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting polities (continued)
2.3 Expenditure
ExperbJituTe is recrMJnised there is a lega (Y conslruthe (bl￿at1(￿ to ecorxxnic benefft
to a third paty. rt 1$ probable that a transfer of eC¢fft￿ic benefits wll k required in setuement and
the amount of the obligation can te measured reliabty. Expendrture is classified by activity. The costs
of each activity are made ￿ of the tota of direct costs and shared costs, induding supwt costs
invdved in undertakn.ry exh athvty. Direct costs attn"Lxrtable to a $iTrJle a¢b"vty we allocated directly
to that athvty
Expen¢thJre on raising fuThJs indudes al exp￿￿Te by ts Chaiity to raise fvnd5 Tts
th*itable PL¥Foses and indudes all wsts of all investtrnnt managen￿t fees.
Expen¢Slure on thwit*le is irK¥wed ￿ directy undertaking Ihe activit￿ wtmch furth8r the
Support costs are those that assist the 'Ncfk of ￿ Chaty tyjt do not directty represent charitable
a¢tNilies and include offict costs, gmmance costs, arKI administrative payTc41 costs. They are
incurred diredy in s4)p)rt of expendrture efi the objects of the Chanty arKI indudè project
managernenl. Where SLPPOrt eosts carrnl be dire¢Yy ath"buled to parb"cular headiThJs they have
been all¢xated to expendrture ￿ raisir4J funds expendittwe ¢hantsble activities cffl a basis
The anal￿3 ofthese costs is in rth 7.
Grants paY￿￿e we charged in the the offer is m* except in those cases vthere the offer
is ￿ndrt￿l, such grants bw'rvj reco3nised as experKliture the condrtions attaching are
fv￿lIed. Grants offered subject lo C￿￿$tiC￿5 which have ry)I been met at the ￿tal erKI are noted as a
AJI expenditure is indusive d iffecoverth VAT.
2.4 Tangible r￿ed assets and deweciation
Tangible fixed assets are c4italised arKf rewised fulwe eCor￿￿C beneffts are probable
and the cost or value crf the asset ￿ be measwed reliably.
T￿gIble r￿ed assets are w1t1￿ty reeowised at cost Afier reo)gnrtion, cost nv)del, &￿gIble
fixed assets are measured at cost less ACC￿nu1aIed depreaation and any xcumulaled impaim*nt
losses. Al costs ir￿uThed lo i￿ng a tawiLle fLxed asset into its tntended thiro condrtKfi sh(xJld be
induded in the measurement of cost.
Dev￿ati(￿ 15 dwged so a5 to alk￿ the cc6t of tangble fixed assets less Iheir resklual value
over their eslimated usefij lives. ￿n9 the stratht4iM mettrtsd.
33%
Page 17

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P￿1
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting polities (continued)
2.5 Investments
F￿ed asset vivestrnents ae a foThn of final￿1 w￿1r￿l￿nt and are inilialty recojnised al their
transaction cost and subsequently rr£asured al fair value at the Balance Sheet dale, unless the value
camot be measured rdiably in thch case r( is measured al cost less impainnent. Investsnenl gains
and losses, whether Tealised or ￿real￿ed, are combined and wesented a5 'GainsllLossesl on
investments, in the Statement of Financia Athths.
Far value is deemed to te Ma￿et vaue U￿rg d￿ng quoted market priee. The Statement of
F￿anual Activrties indudes all net gains aThJ losses an%rvJ ￿ revaluatKsn aTrJ disposals throug￿lut
the year. As investsnents we revalued to faw value cQntin￿sty. rK) realised gains or losses arise.
2.6 Deblor$
Trade ar￿ 01k￿r debtors are recogrised at the settterr￿t •nO￿t after any trade discount offered.
Prepayrnls are valwl at the of any trade discowts due.
2.7 Cash at bank and in hand
Cash at b￿k WKI in ha￿1 indudes cash and shcrft.teTh liquid nvestments with a short maturity
three months or less from date of wuisrtm or c4)enirKJ ofthe (kwsit c* s#nilar aeojunt.
2.B Liats'lities and provisions
Liabilities ¥e recognlsed there is an obl*JabM at the Bal*￿ Strttt date as a result of a past
event, rt is prob*le that a tr￿SIer of e¢¢￿￿¢ benefft wll be required Wb setYemenL aTrJ the amcwnt
(rf the setuement ￿ be esbmated reliab￿.
LiabilitE5 are reccgnised at the that the Charity antkipates it VAII pay to setNe the debt or the
amount rt has rewved as th￿Ced pa￿Trents for Ihe gcojs ￿ services it must provide.
Prowsions are measured at the best estimate of the amounts rewired to setde the ctjligation. Where
the effect of the lime value of mcffley is material, the provision is based on the present value of those
amounts, disctsjnted al the pre-tsx dis¢>)unl rale thal refiects the risks specffic lo the liability. The
unwindiry ofthe discowl is rewjnised in the Stslement of Finanaal Actsvitfr￿ as a ffinance wst.
2.9 Fimntial instruments
The CW has fin￿al assets liabilit￿$ of a kind that qualify as basic financial
instruments. Basic financial iT￿tn￿ne￿lS are inth.aly recognised at transath.on value ar￿ subsequently
measured at their setuement vdue vAh the exceptK)n of bank ￿￿1$ whhth ￿ subsequenty
measured at amcytised o)st Ihe effective interest melhod.
2.10 Pensions
The Charity cFerates a defined Fwtsion stheme and the tharge represents the
amounts payat4e by the Ch*ity to the knd in respect of the yEar.
Page 18

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P21rJi
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting polities (continued)
2.11 Fund accounting
General frJrbJ5 ae unrestricted fur¥Js are available for use at the &scretion of the Trustees in
fiJrther￿￿e of the generJ cknJe¢bves of Ihe Chwity a￿j vhmch have not been (kstqnaled for other
purposes.
Restricted funds are funds are to ￿ used in acccrdance wth SFecnlc restrictions imposed by
doncfs or ￿1¢h have been wsed by ts Charity for particular purposes. The costs of raising and
administering suth fijnds are charged against the spethfic ftffid. The aim use of each restricted
fiJrKI is set out in the Tr)tes to the ffinar￿1￿ statenRnts.
Expendable end¢yMnent fvThls are fvnds Trustees have a pw of thsc¥etion to e£Jnvert
endowed Cap￿ fftto income. wbjed to any resln"¢tj￿S amowl of ¢¢￿Ver$i0￿ imposed by the
donor. exFeTrJable amwnt of ts fvnd in any may be treated as restricted L¥ unrestricted
accordirKJ lo the lemis of the crfiginal en&)vMenl. and is shm as a Iransfei from the endowment
fiJrKI lo etther restrided C￿ unrestricted funds as apprcwats. Any caytsl gains or losses arisiry
investments fom part of the fvnd. In￿estrfien1 management charges and legal Telats'ng to
the fund are charged against the fvr￿.
Inc<xne fr¢)m donations and legacies
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Dffiation5
Legaoes
1.585
15,149
15.149
16.734
16,734
14,299
Totsl 2024
14,299
14,299
Page 19

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P22rJi
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Investment income
Unrestricted
funds
2025
Total
fund5
2025
Total
funds
2024
Equities arKI fixed fftterest secXx￿eS
Bank deposrt interest
350.297
1,642
350,297
416.880
2.115
351.939
351,939
418,995
Total 2024
418,995
418,995
Investment management Costs
Unrestricted
fvnd$
2025
Total
funds
2025
Total
fvnds
2024
Invesknent manaymerrt fees
53.652
53,652
52.586
Total 2024
S2,586
52,$86
Analbryis ol expenditure on chaiilable actiwties
Summary by fund type
Unrestricted Restricted
lunds
lunds
2025
2025
Total
2025
Total
2024
Aid in Sickness
29.(M)1
409,554
445,229
Total 2024
417,39)
27,879
445,229
Page 20

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 PWJI
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Analysis of expenditure by adivities
Grant
funding of
xtivities
2025
Support
costs
2025
Total
funds
2025
Total
fvnds
2024
Aid in Sickness
341,602
67,952
409,554
445,229
Ti)ts12024
379.997
65.232
445,229
The rn¥nber of indNi<kwls vhx) reLwd a grant in yèx was 3￿[2024.. 3861.
Anatysis of supwt costs
Total
fundy
2025
Total
funds
2024
Stsff costs
33.960
32.179
503
697
5,963
Bank charges
Boc*keeping
631
5,529
k il
Rent
Postè¥. winting slatro
Comyrter expenses
(>)vemartt costs
TelePh￿e
s￿dry expenses
Insurance
8,285
385
1,784
14,090
1,272
426
7,785
492
1,843
13.527
1.098
121
1,024
67,952
65,232
Audilors. remuneration
2025
2024
Fees pardt4e to C￿1￿$ for Ihe awlit oftr* Chaitys amual
acC￿￿nts
9,250
8,750
Fees pa￿e to Chaitls ahYitor in resFed ct.
I rmaudit services not a)CNe
2,030
2,150
Page 21

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P2￿•
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Wages and salartes
33.177
783
31.444
735
33,960
32.179
Tr* average numter of per$c￿S by Ihè Charty dwing the >ear was as follows:
2025
No.
2024
No.
EM￿OYeeS
DurirKJ the year, rKJ renmmeraticffi was paid to ts Key Man•Jerwt Per$C￿n￿ olthe Charity In relation to
their rdo8 as Trustoe812024 £NILI.
10. Trustees. remuneration and expenses
Durirwj the year, Trustees received •)y remunwat1￿ cff other benefits12024. £NIL}.
Durirwj the year ended 31 Decemter 2025. e>¥*rses totallirwj £826 were reimtrAwsed er pa￿ direcly to 2
Trustees12024. £481 to 2 Tr￿lee$l. These s¢pensey were in relatim to travel.
See note 24 for details ofother al￿￿nts pad a TNstee.
Page 22

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P￿1
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
11. Tangible fixed assets
equipment
Cost or valuation
At 1 January 2025
1,512
At 31 Decembtt 2025
1,512
DeK￿latIon
At 1 January 2025
Ch¥ge fcf the
503
505
At 31 Decern￿ 2025
1,008
Net book value
At 31 Decern￿ 2025
At 31 December 2024
12. Fixed asset inveslmenls
Unlisted
Listed imiestments
investments
leash)
Total
Cost or valuation
At 1 J8Th￿ry 2025
Additions
DiSpoS￿S
Revaluab'c
Tr￿Sfer$
11098,453
9,064,233
19,106.984)
1,131,812
1334.160)
229,048 12,327,501
9,064,233
19,106,984)
1,131,812
110,9011
323.259
At 31 Decefflber 2025
11853.354
552,307 13.405,661
Net book value
At 31 C*cember 2025
11853.354
552,307 13.40&661
At 31 C*cember 2024
12,098.453
229,048 12,327,501
Page T3

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P2￿ts1
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
13. Debtors
2025
2024
Due within one year
¢)ther debtors
Prepayments
20,934
24.288
2.088
20,934
26.354
14. Creditors: PAnounts falling due within one
2025
2024
44,784
52,567
Page 24

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P27rJi
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
15. Statement of funds
statement of funds- current year
Balance at
31
Gain￿ December
(Losses)
Balance at 1
January
Transfers
inlout
2025
2025
UnreslTiCted
lunds
Gerwa FuTrl5.
all funds
12.330.956
368.673
(434.205)
1.131.812 13.397,236
Endo￿nent
lunds
EQ￿ard
Gosling Fund
175.110
(29,001)
146,109
Restricted
nds
Restricted Funds
- all fvnds
129.001)
29,001
Total of funds
12.506.086
368.6n
(463.206)
1.131,812 13.543,345
Reslricted funds must be used in acc£Kdartt wth the Ceed of Gift dated l)9103122 speLifically for the
purpKJ5es of prowding grants for me(lical al￿ htxtsehc4d aids enable Feople living wth a disaL¥l
long lem illness to live independenuy in their own hune. The Endowment cannot be used lo frjnd any
ofthe costs of the Fknnce Nwjhts'￿￿e in s￿￿￿ Trust g)sts.
Page 25

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 p2￿al
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
15. Statement of funds {continued)
statement of funds- prior ye
Balar￿e at
31
Gain￿ De¢ember
(Losses)
Balance at
1 January
Twtsfers
inlcArt
2024
2024
UnreslTiCted
lunds
Gerwa FuTrl5.
all funds
12.188.326
433,294
1469.9361
179.272 12.330.956
Endo￿nent
lunds
EQ￿ard
Gosling Fund
202.989
127,8791
175,110
Restricted
nds
Restricted Funds
- all fvnds
127.8791
27,879
Total of lunds
12.391.315
433.251
1497,8151
179,272 12.506.066
Page 26

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 PXJI
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
16. Summary of lunds
Summary of funds. current ye
Balance at
31
Gain￿ December
(Losses)
Balance at 1
January
Transfers
inlout
2025
2025
Gèr*ral funds 12.330.956
Erthvrfnent
fvnds
Restricted
368.6n
(434,205)
1,131,812 13,397,236
175.110
(29,0011
29,001
146,109
129.001)
12.506.066
368.673
1463,2061
1,131,812 13.543,345
Summary of funds- wlor year
Balar￿ at
31
Gainsl December
ILosse51
2024
Balance at
1 January
2024
Tr¥bsfers
inl(xrt
Ger￿￿ funds
Erthwent
funds
Restricted fijnds
12.188.326
433.294
1469.9361
179.272 12.330.956
(27,8791
27,879
175,110
127,8791
12,391,315
433,2YI
1497,8151
179,272 12,506,066
17. Analysis ol net assets belween ff￿d$
Anatysis of net assets belween l￿d5 . cunent y
Unrestrrcted End0WTh￿nt
funds
funds
2025
2025
Total
funds
2025
Tang￿lIe fixed assets
Fixed assd inveslments
CurT￿t aysets
13.259.552
181.
(44.7841
146.109 13.405,661
181,964
IM7841
Total
13,397.236
146,109 13,543,345
Page 27

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P >XJI
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
17. Analysis of net assets bet*rten f￿d5 (tontinuedl
Analysis ol net assets belween funds . pritx y
Endtyyment UNestricted
fiJnd$
funds
Total
fvnds
2024
2024
2024
Tang*)le fixed assets
Fixed asset invesknents
Current assets
Credrtrys wittxn s¢ar
175.110 12.152.391 12.327.501
230.123
230,123
(52,$87}
152,$871
Totsl
175,110 12.330,9&8 12.506.066
18. Reconciliation ol net movement in funds to net cash flow operaling activities
2025
2024
Net the ￿ las per StatwrEnt of Fin￿141 Actsvitw)
1,037,279
114,751
Adjustments for.
Depreciation charges
Investment inttrfne
IGainln¢)ss on inve5trnents
Ilncreaselldecrease in debt
Increaselldeueasel in credit￿9
sos
$03
{351,9391 {418.9951
11.131,8121 {179.2721
5,420
124.3901
17,7831
356
Net cash used in operating activithe5
{448,3301 1507,0471
19. Analpis ol cash and cash equivalents
2025
2024
Cash in hand
Current inveslmwts
161,030
218,147
203,769
229,048
Total cash and cash equivalents
379,177
432,817
Page 28

TYwththRel. IA4TrJdtrrrvw43 ISMty20% 1727XBST (WC •110111 P 31rJi
FLORENCE NIGHTINGALE AID IN SICKNESS TRUST
{A Con4)any Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
20. Analysis of changes in net debt
At31
December
2025
January
202S Cash flows
Cash at bank haTr
203,769
(42,7391
161,030
203.769
{42,7391
161,030
21. pe￿lOn conmnitmènts
The Charity operates a defined contributicrs scheme. The assets of the $d￿me are held
separatety fr¢xn those ol the Chaiity in an ilKkpeTrJenty ￿MinIStered fund. The pension co$1 charge
represents c>)nlnbubons payalAe by the Chanty to tr* fund anK￿Trted lo £783 12024.. £7351.
Contributicffls lotallir•J £Nil 12024.. £Nill payatle lo the fLffid al tr* balar￿ str￿t date and are
irKlthled in tteditoys.
Operating lease commitments
At 31 C*cember 2025 the Charity had ￿)mMi￿nents to make future mwiinwm lease payments under rv)n.
cancell*•le operating leases as f￿￿￿..
2025
2024
Not later 1 year
23. Members. lialxlty
Exh member of the thwitable vxnpary ￿thrtakes to eontribLrte to the assets of the company in the
event of rt Eeing wound up Whi￿ he15he is a memter. ry within ore year after helshe ￿Se$ to be a
member, such amoLnl as may te rewired, exceethryj £1 for the debts •)d li*ilths c$￿traCted before
helshe ceases to be a men*ei.
The members d the ¥e its TnBtees as listed ￿ p4e 1.
Related party transactiOnS
Duriryj the 5**, Nicola Brooksbank, a Tntstee, was papd £3.080 for boJJkkeepiThJ se￿￿5 12024:
£3.6451. £1.(￿￿2024: £Nill was Cmjtst￿thng at the date is induded ￿￿1h1n ojrrent liabilth'es.
Page 29