## **Trustees’ Annual Report for the period**
## **From 01/01/2025 Period start date to 31/12/2025 Period end date**
**Charity name: Jaya Mental Health**
**Charity registration number: 1159008**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The object of the charity is the relief of
sickness and the preservation of health
among people living in Nepal, Sri Lanka
and other South Asian countries by:
(1) creating and supporting a platform
for UK and other trained nurses and
allied health professionals to share
skills and professional expertise
with colleagues in such countries
and contributing to the development
of informed health work forces in
such countries.
(2) advancing the education of nurses
and allied health professionals in
Nepal, Sri Lanka and other Asian
countries and fostering sustainable
and long-lasting educational
programmes which ensure
continuous professional
development and expertise.
(3) promoting the participation of
nurses and allied health
professionals in the management
and delivery of community health
care services through the provision
of financial assistance, support,
education and practical advice.
(4) promoting the empowerment of
nurses and allied health
professionals and supporting their
role in developing health care
practice and encourage their
participation in the shaping of
current and future health care
policy.|
|Summary of the main
activities in relation to those|Para 1.17 and
1.19|2025 continued to test the resilience of
global institutions and communities alike,|
|purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.||marking another pivotal year in a rapidly
shifting international landscape. Conflicts
that had persisted for years intensified in
parts of the world, from the Ukraine to
Sudan’s protracted civil war and
displacement crises to ongoing violence in
eastern Democratic Republic of the Congo
— underscoring how fragility and
humanitarian need remain deeply
entrenched. The horrific war in Palestine,
with the large-scale destruction of civilian
life, healthcare infrastructure, and
community systems, added another
devastating chapter to a world already
struggling to cope with cascading
humanitarian emergencies.
Political instability and social unrest were
visible across regions. Tanzania witnessed
significant post-election protests,
highlighting democratic tensions and the
dangers faced by civil society actors.
Meanwhile, national elections and political
movements continued to shape global
governance environments, reflecting
widespread demands for accountability,
representation, and reform.
At the same time, the geopolitical
environment for NGOs and international
cooperation experienced important
disruptions. Major donors reduced
humanitarian and development aid
budgets, resulting in deep cuts that have
direct consequences for the most
vulnerable people and communities
worldwide. Shifts in foreign aid architecture
and policy, including restructuring and
uncertainty within long-standing agencies,
further challenged the traditional operating
landscape and demanded innovative
responses from the sector.
NGOs also faced emerging operational
constraints. New restrictions on
international aid workers in conflict-affected
zones — including in Gaza — affected the
delivery of critical medical and humanitarian
services, while broader debates around
compliance, security, and access
intensified.
Despite these pressures, 2025 also saw
renewed global advocacy for health and
wellbeing. At the United Nations, a
landmark health declaration advanced
integrated commitments to combat
noncommunicable diseases and expand
access to mental health care, signalling|
|---|---|---|
|growing international recognition of mental|
|---|
|health as a core component of sustainable|
|development.|
|For the humanitarian and development|
|sector, these global trends crystallised an|
|urgent imperative: to rethink partnership|
|models, strengthen local capacity, and|
|adapt programming to increasingly complex|
|political, social, and economic constraints.|
|Conversations on equitable funding,|
|localisation, and strategic innovation gained|
|traction across major humanitarian forums,|
|reinforcing the importance of sustainable,|
|inclusive approaches.|
|In this demanding environment, Jaya|
|Mental Health remained steadfast in its|
|mission to expand quality mental health|
|care in underserved communities. Building|
|on lessons from the year — and|
|recognising both the challenges and|
|opportunities ahead — we continued to|
|pursue collaborative, context-responsive|
|interventions grounded in partnership,|
|learning, and local leadership.|
|Our beneficiaries in 2025|
|Throughout 2025, Jaya Mental Health’s|
|programmes continued to prioritise three|
|core beneficiary groups:|
|•
Frontline mental health and allied|
|professionals — including nurses,|
|healthcare workers, social and|
|community workers, psychologists,|
|and other practitioners working|
|across inpatient and community|
|mental health services in low- and|
|middle-income countries, with a|
|particular focus on Nepal.|
|•
UK- and Europe-based mental|
|health professionals seeking ethical,|
|reciprocal opportunities to exchange|
|skills, experience, and resources|
|with colleagues working in contexts|
|of constrained infrastructure and|
|limited specialist support.|
|•
People affected by mental illness,|
|especially older adults, women,|
|children, and families living in|
|remote and rural areas of South|
|Asia, for whom access to timely,|
|compassionate care remains a daily|
|challenge.|
|||Key organisational milestones in 2025
In line with Jaya Mental Health’s theory of
change — grounded in capacity building,
partnership, and sustainability — 2025 was
a year of strategic consolidation and
growth. Our core areas of work focused on:
•
Expanding specialist outreach
clinics in rural and mountainous
Himalayan regions, ensuring
continuity of care for individuals who
would otherwise face days of travel
to access psychiatric services.
•
Strengthening the nursing and
community mental health workforce,
with targeted training for nurses,
health assistants, female community
health volunteers, and community
workers. Particular emphasis was
placed on leadership development,
inpatient care competencies, and
practical skills for managing
complex mental health
presentations in low-resource
settings.
•
Laying the groundwork for
community follow-up and home-
visiting models, in response to
growing recognition that sustainable
recovery does not end at hospital
discharge.
•
Deepening collaborative
partnerships with national hospitals,
grassroots organisations, and
international actors committed to
improving mental health systems in
South Asia, creating platforms for
shared learning, supervision, and
service innovation.
Throughout the year, Jaya Mental Health’s
trustees worked collectively to ensure
strong governance, accountability, and
alignment with the charity’s mission. In a
time when mental health remains under-
prioritised globally, the organisation has
continued to advocate for dignity, rights-
based care, and locally led solutions —
helping build a future in which communities
are better equipped to support those living
with mental ill-health.|
|---|---|---|
|Statement confirming
whether the trustees have|Para 1.18|In carrying out their responsibilities and
determining the direction of the charity’s|
had regard to the guidance work, the trustees have taken care to issued by the Charity ensure that Jaya Mental Health’s activities Commission on public serve the public good and remain fully benefit aligned with the Charity Commission’s guidance on public benefit.
## **Additional information (optional)**
You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|Jaya Mental Health’s Grant-Making Policy
outlines the guiding values, eligibility
requirements, and decision-making
procedures for awarding grants, and is
complemented by three supporting tools: a
Grant Application Form, a Grant Approval
Letter, and a Grant Monitoring Form.|
|Policy on social investment
including program related
investment|Para 1.38|N/A|
|Contribution made by
volunteers|Para 1.38|The trustees would like to acknowledge the
invaluable contribution of its volunteers,
notably Shubhashree Shrestha,Anshu
Bhandari, Akina Singh, Sanskriti Khatri,
Marjorie Gardner, Angelo Leo, Vera
Capoulas, Tereza Nogueira, Thabani
Songo, Eleanor Hinchliffe and other BDCT
NHS Trust, without whose efforts Jaya
Mental Health would not exist.|
|Other||N/A|
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|In 2025, Jaya Mental Health’s work continued
to focus on improving access to quality
mental health care for communities
traditionally excluded from safe, evidence-
based health and social care provision.
Across the year, our programmes expanded
in scope and depth, strengthening both
frontline services and workforce capacity
while promoting mental health awareness in
communities and schools. All of this was
achieved under increasing financial pressure:
our core resources are nearing their end, and
fundraising remains an immense challenge,|
|making the dedication of our staff and|
|---|
|partners even more critical.|
|1) Free Walk-in Mental Health Clinics in the|
|Himalayas and Mustang Region|
|Following Jaya Mental Health’s model of|
|community mental health care, our team|
|conducted regular specialist walk-in mental|
|health clinics in rural and mountainous|
|regions, including increased visits to|
|Mustang. These visits focused on training|
|local nurses, female community health|
|volunteers (FCHVs), and health assistants,|
|as well as promoting mental health|
|awareness in schools.|
|Through these outreach activities, local|
|health and social care workers were provided|
|with hands-on supervision and training,|
|ensuring the sustainability of mental health|
|interventions and the growth of locally led|
|care — a remarkable achievement given the|
|limited funding and shrinking resources|
|available.|
|2) Quality Rights Improvement Project,|
|Mental Hospital Lagankhel, Nepal|
|The Mental Hospital Lagankhel, Nepal’s only|
|state-run mental health hospital with 50 beds|
|for a population of over 30 million, remained|
|a critical focus for Jaya Mental Health. In|
|2025, our continued collaboration sought to|
|address significant gaps in nursing care,|
|clinical governance, and workplace culture|
|identified in previous assessments.|
|Key developments this year included:|
|•
Introduction of an incident reporting|
|system, enabling staff to identify and|
|respond to safety concerns in a|
|structured way.|
|•
Art therapy sessions for staff, helping|
|healthcare professionals reflect on|
|their perceptions and misconceptions|
|about mental illness and enhancing|
|the quality of patient care.|
|•
Continued delivery of WHO Quality|
|Rights and specialised training for|
|clinical and non-clinical staff,|
|integrating a human-rights-based care|
|approach throughout the hospital.|
|These initiatives were delivered despite|
|intense pressure on financial and operational|
resources, underscoring the commitment of our teams and partners. 3) Nursing Mentorship Project In 2025, Jaya Mental Health celebrated the successful completion of our two-year Nursing Mentorship Project at Bhaktapur Hospital — the first programme of its kind in Nepal. The project introduced the concept of mentorship and compassionate leadership in clinical care, strengthening the capacity of both newly registered and experienced nurses. Key outcomes included: • The development and implementation of a strong, evidence-based mentorship framework, recognised by the Nursing Division, Ministry of Health, Nepal. • The publication of Guidance on how to implement a nursing mentorship framework in resource-constrained settings, offering a replicable model for other hospitals and healthcare providers. • Expansion of mentorship practices to other settings, including Lagankhel Mental Hospital, supporting leadership and professional development across the nursing workforce. 4) ‘Aafnai Thau’ – My Safe Space The Aafnai Thau – My Safe Space platform, led by nurses for nurses, continued to provide a supportive, judgment-free space for professional reflection and personal growth. In 2025, new nurses and other healthcare professionals joined this initiative, accessing psychosocial support and peer mentorship to maintain wellbeing and resilience in challenging clinical environments — a lifeline for staff working under resource and operational pressures. 5) International Staff Exchange: Bradford District Care NHS Trust (BDCT), Yorkshire, UK In 2025, Jaya Mental Health’s Nepal-based staff further strengthened cross-cultural learning through exchange activities with BDCT, one of the largest NHS mental health care providers in Northern England.
• Staff participated in online workshops and reciprocal visits, sharing expertise and learning across contexts. • These exchanges continued to build a platform for mutual professional development, enhancing the skills of healthcare providers both in the UK and in South Asia, despite limited organisational resources and the ongoing struggle to secure funding. 2025 marked a year of growth, consolidation, and replication for Jaya Mental Health’s programmes, with a strong focus on workforce development, rights-based care, and community engagement. By combining direct service provision, training, and mentorship frameworks, Jaya Mental Health strengthened both access to care for vulnerable populations and the capacity of local healthcare systems to provide safe, compassionate, and sustainable mental health care — achievements made all the more remarkable in the face of serious financial constraints and the immense challenge of fundraising.
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
|Achievements against
objectives set|Para 1.41|Despite the growing challenges posed by
tightening financial resources, 2025
demonstrated that Jaya Mental Health
continues to be a resilient and adaptable
organisation, capable of delivering
sustainable, long-term impact in mental
health care.
Even under increasing financial pressure,
we worked closely with our partners to
maintain our objectives and sustain our
core programmes, ensuring that the quality
and outcomes of our work remained
uncompromised.|
|Performance of fundraising
activities against objectives
set|Para 1.41|Fundraising continued to be one of Jaya
Mental Health’s greatest challenges in
2025. We are seeing a worrying trend of
diminishing support, as an increasing
number of companies scale back or
eliminate their Corporate Social
Responsibility programmes. At the same
time, more foundations and trusts are
reassessing their priorities, putting funding
programmes and grants on hold until the|
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
|Achievements against
objectives set|Para 1.41|Despite the growing challenges posed by
tightening financial resources, 2025
demonstrated that Jaya Mental Health
continues to be a resilient and adaptable
organisation, capable of delivering
sustainable, long-term impact in mental
health care.
Even under increasing financial pressure,
we worked closely with our partners to
maintain our objectives and sustain our
core programmes, ensuring that the quality
and outcomes of our work remained
uncompromised.|
|Performance of fundraising
activities against objectives
set|Para 1.41|Fundraising continued to be one of Jaya
Mental Health’s greatest challenges in
2025. We are seeing a worrying trend of
diminishing support, as an increasing
number of companies scale back or
eliminate their Corporate Social
Responsibility programmes. At the same
time, more foundations and trusts are
reassessing their priorities, putting funding
programmes and grants on hold until the|
|||political and international landscape
becomes clearer.
These shifts have made sustaining long-
term financial support increasingly difficult.
Despite this challenging environment, Jaya
Mental Health was able to maintain backing
from key supporters, including the Burdett
Trust for Nursing, and secure new small
pockets of funding from other partners,
allowing us to continue delivering our core
programmes without compromising quality
or impact.|
|---|---|---|
|Investment performance
against objectives|Para 1.41|N/A|
|Other||N/A|
## **Financial Review**
|Review of the charity’s
financial position at the end
of the period|Para 1.21|In 2025, Jaya Mental Health’s total income
was £25,628, representing a significant
decrease compared with £122,515 in 2024.
This change reflects the conclusion of
several major corporate grants that had
dominated our funding in the previous year.
Despite the reduction in corporate
donations, Jaya Mental Health saw a
marked increase in support from individual
donors, who contributed £15,013 in 2025—
accounting for 59% of total income.
Corporate contributions represented £4,974
(19%), and Gift Aid added £1,888 (7%).
The organisation’s income profile in 2025
highlights both a reduction in reliance on a
small number of major corporate donors
and an encouraging growth in engagement
from individual supporters. While the overall
financial position remains constrained, the
diversification of our donor base lays
important groundwork for greater stability in
future years.|
|---|---|---|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Jaya Mental Health’s policy regarding
reserves is that they should be kept to a
minimum so that donations received can
benefit the charity’s beneficiaries as|
|||promptly as possible, while taking the
following constraints into account:
•
The charity’s resources should be
expended in an orderly and planned
manner to avoid waste and
maximize impact.
•
The charity’s financial stability
should be maintained to ensure it
can meet current and future
liabilities and commitments.
In line with these considerations, the policy
sets the minimum level of reserves at six
months’ operating costs and the maximum
at twelve to twenty-four months’ running
costs. At present, the charity’s reserves are
however very limited and stretched,
underscoring the importance of careful
financial planning and prioritisation of
resources.|
|---|---|---|
|Amount of reserves held|Para 1.22|£4,616|
|Reasons for holding zero
reserves|Para 1.22|Although reserves are not zero, they are at
very low levels. This is explained by the
extreme difficulties the organisation has
been having to attract new major donors
and ensure it’s long-term financial
sustainability.|
|Details of fund materially in
deficit|Para 1.24|A total of £19,274 of unrestricted funds was
transferred to restricted funds during the
year in order to cover shortfalls in certain
restricted funds. As of 31 December 2025,
there are no negative restricted fund
balances.|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Jaya Mental Health’s current funding level
is insufficient and poses a serious risk to
the organisation’s financial sustainability in
the medium to long term. The ongoing cost-
of-living crisis is creating an extremely
difficult fundraising environment. Donors
are facing rising expenses and declining
real incomes, limiting their capacity to give
at previous levels. With so many worthy
causes competing for scarce funds, Jaya
Mental Health must work even harder to
retain existing donors and attract new
supporters, requiring continual investment
in building trust and strong relationships.
Our reserves are now very limited and
stretched, leaving the organisation
vulnerable and underscoring the urgent
need for careful financial management and
prioritisation of resources. We continue to
monitor our financial position closely and
adjust expenditures as necessary. Jaya|
Mental Health has no outstanding liabilities beyond its working capital requirements, but sustaining operations will depend on immediate action to secure funding.
## **Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|•
Individuals: £15,013.00 (59%) – now
the largest source
•
Corporate donations: £4,973.98
(19%)
•
Gift Aid: £1,888.10 (7%)
•
Other/unspecified: remaining 15%
It’s clear that between 2024 and 2025 there
was a major shift: corporate funding fell
dramatically, and individual giving became
the dominant source.|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|N/A|
|A description of the principal
risks facing the charity|Para 1.46|For small CIOs like Jaya Mental Health, the
greatest threat today is the risk of running
out of funding amid a deteriorating global
social and economic environment.
The charitable sector remains at high risk of
losing essential support as health,
environmental, and social crises persist.
As a member of the National Council for
Voluntary Organisations (NCVO), Jaya
Mental Health continues to seek advice and
support from this and other bodies to
navigate these critical challenges.|
|Other||N/A|
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|
Para 1.25|Constitution|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Charitable Incorporated Organisation|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees are selected based on their skills,
knowledge and experience in relation to
their role within the organisation. Trustees
are appointed by a resolution of the board
of trustees.|
|---|---|---|
|**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:|
|---|---|---|
|Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|Every new trustee receives an induction
pack comprised of:
•The current version of the charity’s
constitution
•The charity’s latest Trustees’ Annual
Report and Accounts
•Jaya Mental Health’s Welcome Pack|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|Jaya Mental Health is a member of the
National Council of Voluntary Organisations
(NCVO) and an active partner of the
Nursing Now Challenge platform (Coventry
University). In Nepal Jaya Mental Health
works closely with the World Health
Organisation (WHO – mental health care
division) and the Nursing Division of the
Nepalese Ministry of Health|
|Relationship with any
related parties|Para 1.51|In 2019, Jaya Mental Health supported the
creation of Unity in Health Nepal (UiHN), a
registered charity in Nepal. UiHN was
founded with the involvement of Nepalese
partners connected to Jaya Mental Health
to facilitate the delivery of our activities in
the country. While UiHN operates as an
independent entity, it currently depends
entirely on grants from Jaya Mental Health,
resulting in closely aligned and coordinated
activities.
A Memorandum of Understanding
formalizes the relationship between Jaya
Mental Health and UiHN.|
|Other||N/A|
## **Reference and Administrative details**
|Charity name|Jaya Mental Health|
|---|---|
|Other name the charity uses|N/A|
|Registered charity number|1159008|
|Charity’s principal address|124 Longberrys
Cricklewood Lane
London NW2 2TQ
United Kingdom|
|---|---|
|||
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||Lekamge Neville
de Silva|||Board of Trustees|
||Elizabeth Baillie|||Board of Trustees|
||Jo James|||Board of Trustees|
||Bruno Lafleur|||Board of Trustees|
||Brian Martin|||Board of Trustees|
||Cedric Torossian|||Board of Trustees|
||Prakash Thapa|||Board of Trustees|
||Marcia Brophy|||Board of Trustees|
||Sana Gul|||Board of Trustees|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
– Corporate trustees names of the directors at the date the report was approved
**Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Type of**|**Name**|**Address**|
|---|---|---|
|**adviser**|||
**Name of chief executive or names of senior staff members (Optional information)**
João Marçal-Grilo
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
N/A
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
|**Signature(s)**|**Signature(s)**||
|---|---|---|
|||—|
|**Full name(s)**|**Full name(s)**Joanna James
~~a~~|Bruno Lafleur|
|**Position (eg Secretary,**|**Position (eg Secretary,**
Trustee|Trustee|
|**Chair, etc)**|||
||||
|**Date**03/03/2026|03/03/2026||
|JAYA MENTAL HEALTH|CharityNo|1159008||
|---|---|---|---|
||CompanyNo|||
|Annual accounts for theperiod||||
|Period start date: 01-Jan-2025|To period end date: 31-Dec-2025|||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**Other recognised** **gains/(losses):**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Investments
Charitable activities
Other trading activities
Separate material item of income
**Net income/(expenditure) before tax for**
**the reporting period**
Other
Raising funds
Other
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Total funds brought forward
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Net movement in funds_**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||22,603|2,942|-|25,545|122,403|
||-|-|-|-|-|
||-|-|-|-|-|
||82|-|-|82|112|
||-|-|-|-|-|
||-|-|-|-|-|
||22,686|2,942|-|25,628|122,515|
|||||||
||276|15,297|-|15,573|15,173|
||29,086|55,019|-|84,105|80,809|
|||||||
||-|-|-|-|-|
||29,362|70,316|-|99,678|95,982|
|||||||
||6,677
-|67,374
-|-|74,051
-|26,533|
||-|-|-|-|-|
||6,677
-|67,374
-|-|74,051
-|26,533|
||-|-|-|-|-|
||6,677
-|67,374
-|-|74,051
-|26,533|
||-|-|-|-||
||19,274
-|19,274|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||25,951
-|48,100
-|-|74,051
-|26,533.00|
|||||||
||24,856|53,811|-|78,667|52,134|
||1,094
-|5,710|-|4,616|78,667|
|JAYA MENTAL HEALTH||||Charity No|Charity No|1159008||||
|---|---|---|---|---|---|---|---|---|---|
|||||Company No||||||
|Annual accounts for the|Annual accounts for theperiod|Period start date: 01-Jan-2025|||||To period end date: 31-Dec-2025|To period end date: 31-Dec-2025||
|**Section B Balance sheet**|**Section B Balance sheet**|||||||||
|||||||**Restricted**||||
|||||**Unrestricted**||**Unrestricted**
**income**|**Endowment**|**Total this**|**Total last**|
||Guidance note|||**funds**||**funds**|**funds**|**year**|**year**|
|||||**£**||**£**|**£**|**£**|**£**|
|**Fixed assets**||||F01||F02|F03|F04|F05|
|**Intangible assets (Note 15)**|**Intangible assets (Note 15)**|B01||- - - -|- - - -|- - - -|- - - -|- - - -|-|
|**Tangible assets (Note 14)**|**Tangible assets (Note 14)**|B02||- - - -|- - - -|- - - -|- - - -|- - - -|-|
|**Heritage assets (Note 16)**|**Heritage assets (Note 16)**|B03||- - - -|- - - -|- - - -|- - - -|- - - -|-|
|**Investments (Note 17)**|**Investments (Note 17)**|B04||- - - -|- - - -|- - - -|- - - -|- - - -|-|
||**_Total fixed assets_**|B05||~~- - - -~~|~~- - - -~~|~~- - - -~~|~~- - - -~~|~~- - - -~~|-|
|**Current assets**||||||||||
|**Stocks (Note 18)**|**Stocks (Note 18)**|B06||1,897 - - 1||897 - - 1|897 - - 1|897 - - 1,897|1,897|
|**Debtors (Note 19)**|**Debtors (Note 19)**|B07||- - - -|- - - -|- - - -|- - - -|- - - -|484|
|**Investments (Note 17.4)**|**Investments (Note 17.4)**|B08||- - - -|- - - -|- - - -|- - - -|- - - -|-|
|**Cash at bank and in hand (Note 24)**||B09||~~- 2,091 12,621 - 10,530~~||~~- 2,091 12,621 - 10,530~~|~~- 2,091 12,621 - 10,530~~|~~- 2,091 12,621 - 10,530~~|77,546|
|**_Total current assets_**||B10||~~- 194 12,621 - 12,427~~|~~- 194 12,621 - 12,427~~|~~- 194 12,621 - 12,427~~|~~- 194 12,621 - 12,427~~|~~- 194 12,621 - 12,427~~|79,927|
|||||||||||
|**Creditors: amounts falling due within**||||||||||
|**one year (Note 20)**||B11||900 6|900 6|900 6,911 - 7|911 - 7|911 - 7,811|1,260|
|||||||||||
|**_Net current assets/(liabilities)_**|**_Net current assets/(liabilities)_**|B12||- 1,094 5,710 - 4,616||- 1,094 5,710 - 4,616|- 1,094 5,710 - 4,616|- 1,094 5,710 - 4,616|78,667|
|**_Total assets less current liabilities_**||B13|~~- 1,094 5,710~~~~**-** 4,616~~
78,667
~~a~~
~~ee~~|||||||
|**Creditors: amounts falling due after one**||||||||||
|**year (Note 20)**||B14||- - - -|- - - -|- - - -|- - - -|- - - -|-|
|**Provisions for liabilities**||B15||- - - -|- - - -|- - - -|- - - -|- - - -|-|
|||||||||||
|**_Total net assets or liabilities_**||B16||- 1,094 5,710 - 4,616||- 1,094 5,710 - 4,616|- 1,094 5,710 - 4,616|- 1,094 5,710 - 4,616|78,667|
|**Funds of the Charity**||||||||||
|**Endowment funds (Note 27)**||B17||-|-|||-|-|
|**Restricted income funds (Note 27)**||B18||||5,710||5,710|53,811.00|
|**Unrestricted funds**||B19||- 1,094|||- - 1,094|- - 1,094|24,856.00|
|**Revaluation reserve**||B20||||||-||
|**Fair value reserve**||B21||||||||
||**_Total funds_**|B22||- 1,094 5,710 - 4,616||- 1,094 5,710 - 4,616|- 1,094 5,710 - 4,616|- 1,094 5,710 - 4,616|78,667.00|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signed by one or two trustees/directors on behalf of all the trustees/directors|||Print Name||Date of approval
dd/mm/yyyy|
|---|---|---|---|---|---|
|||Joanna James||||
||||||03/03/2026|
||Bruno Lafleur
~~a ~~||~~2 ae~~||03/03/2026|
|Signature of director authenticating accounts being sent to Companies House|||Signature||Date dd/mm/yyyy|
|||Bruno Lafleur|||03/03/2026|
|||||**Print name**
~~Pp~~||
CC17a (Excel)
04/03/2026
2
**Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities
• and with* x preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with* Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
x
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the _**Jaya Mental Health’s current funding level is insufficient and**_ going concern assumption doubtful; _**poses a serious risk to the organisation’s financial sustainability in the medium to long term. The ongoing cost-ofliving crisis is creating an extremely difficult fundraising environment. Donors are facing rising expenses and declining real incomes, limiting their capacity to give at previous levels. With so many worthy causes competing for scarce funds, Jaya Mental Health must work even harder to retain existing donors and attract new supporters, requiring continual investment in building trust and strong relationships. Our reserves are now very limited and stretched, leaving the organisation vulnerable and underscoring the urgent need for careful financial management and prioritisation of resources. We continue to monitor our financial position closely and adjust expenditures as necessary. Jaya Mental Health has no outstanding liabilities beyond its working capital requirements, but sustaining operations will depend on immediate action to secure funding.**_
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
Yes* ✓
* Tick as appropriate
CC17a (Excel)
04/03/2026
3
-Tick as appropriate
No*
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
|Yes*
No*|✓|* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
_**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
|No material prior|year error|have been identified in the reporting period (3.47 FRS102 SORP).|have been identified in the reporting period (3.47 FRS102 SORP).|
|---|---|---|---|
|Yes*
No*|✓|* -Tick as appropriate||
|||||
|**_Please disclose:_**||||
|**_(i) the nature of the prior_**||**_period error;_**||
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**||||
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**||||
CC17a (Excel)
04/03/2026
4
CC17a (Excell
0410312026
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
CC17a (Excel)
04/03/2026
6
## **Section C Notes to the accounts (cont)**
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
This is included in the accounts when receipt is probable and the amount receivable can
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on donations**
**and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**2.2 INCOME**
**Donated goods**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Income from interest,**
The charity has incurred expenditure on support costs.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Support costs**|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
CC17 FRS 102 SORP
04/03/2026
7
|**Grants with performance**
**conditions**
**2.4 ASSETS**
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
**Intangible fixed assets**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
p
p
be measured reliably.
They are valued at cost.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Income from membership**
**subscriptions**
**,**
**royalties and dividends**
**Heritage assets**
**Investment gains and**
**losses**
**Investments**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Settlement of insurance**
**claims**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.||||
|---|---|---|---|
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
|||||
|||||
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
CC17 FRS 102 SORP
04/03/2026
8
## **Stocks and work in**
## **progress**
## **Debtors**
## **Current asset investments**
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|||✓|
|Yes*
No*
N/a*|||
|||✓|
|Yes*
No*
N/a*|||
|✓|||
|Yes*
No*
N/a*|||
|||✓|
|Yes*
No*
N/a*|||
|||✓|
|Yes*
No*
N/a*|||
|||✓|
|Yes*
No*
N/a*|||
|||✓|
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
04/03/2026
9
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Note 3 Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
22,603 2,942 - 25,545 122,403
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 22,603 2,942 - 25,545 122,403
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
82 - - 82 112
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 82- - 82 112
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
22,686 2,942-25,628 122,515
**Other information:**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**TOTAL INCOME**
**Analysis of income**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**||||||
||Donations and gifts|22,603|2,942|-|25,545|122,403|
||
Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donated goods, facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|22,603|2,942|-|25,545|122,403|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|82|-|-|82|112|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||
Other|-|-|-|-|-|
||**Total**|82|-|-|82|112|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
for charity's own use|
-|-|-|-|-|
||
Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-|
||
Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||22,686|2,942|-|25,628|122,515|
||||||||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**|||||||
|**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
||||||||
||||||||
||||||||
||||||||
|**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**|||||||
||||||||
|**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**|||||||
||||||||
|**Last year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**|||||||
|CC17a (Excel)||10|||||
04/03/2026
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total** -
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
04/03/2026
11
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
**Lastyear**|
|---|---|---|
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||
||||
||||
||||
CC17a (Excel)
04/03/2026
12
## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
|**Note 6 Expenditure**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**||||||||
|Incurred seeking donations|276|15,297|-|15,573|374|14,799|-|15,173|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|-|-|-|
|Operating membership schemes and social
lotteries|-|-|-|-|-|-|-|-|
|Staging fundraising events|-|-|-|-|-|-|-|-|
|Fudraising agents|-|-|-|-|-|-|-|-|
|Operating charity shops|-|-|-|-|-|-|-|-|
|Operating a trading company undertaking
non-charitable trading activity|-|-|-|-|-|-|-|-|
|
Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating new
source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-|-|-|-|-|
|Investment management costs:|-|-|-|-|-|-|-|-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|276|15,297|-|15,573|374|14,799|-|15,173|
|**Expenditure on charitable activities:**|||||||||
||29,086|55,019|-|84,105|27,215|53,594|-|80,809|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable activities**|29,086|55,019|-|84,105|27,215|53,594|-|80,809|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||29,362|70,316|-|99,678|27,589|68,393|-|95,982|
CC17a (Excel)
04/03/2026
13
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|
**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
||||||||||
|**This year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the**
**accounts are drawn up).**|||||||||
||||||||||
|**Last year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the**
**accounts are drawn up).**|||||||||
CC17a (Excel)
04/03/2026
14
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**ms**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items**
CC17a (Excel)
04/03/2026
15
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
04/03/2026
16
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
|**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|**Last year**||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of allocation**|
|||||||**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
04/03/2026
17
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||900|1,260|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
04/03/2026
18
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
|**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Salaries and wages**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||48,518|48,050|
||349|60|
||269|249|
||-|-|
||49,136|48,359|
**This year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**Thisyear**|**Lastyear**|
|**£60,000 to £69,999**|-|-|
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||48,518|48,050|
CC17a (Excel)
04/03/2026
19
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|1|1|
||**Charitable Activities**|1|1|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|2|2|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**This year Last year**
|**Please state the legal authority or**
**reason for making the payment**|**This year**||
|---|---|---|
||**Last year**||
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
CC17a (Excel)
04/03/2026
20
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or**
**termination payments**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||||
||||
CC17a (Excel)
04/03/2026
21
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
04/03/2026
22
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Unityin Health Nepal|||**£**|**£**|
||36,950|-|-|**36,950.00**|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**36,950**|**-**|**-**|**36,950**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**|
|---|---|---|
|Unity in Health Nepal|UiH Nepal was created in order to enable
JMH's activities in Nepal|36,950
|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**36,950**|
|||-|
|||36,950|
CC17a (Excel)
04/03/2026
23
## **Last year:**
|**Last year:**|**Last year:**|**Last year:**|**Last year:**||
|---|---|---|---|---|
|**13.3 Analysis ofgrantspaid(included in cost of charitable activities)**|||||
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**
**£**|**Total**
**£**|
|Unityin Health Nepal|36,025.00|-|-|36,025.00|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**36,025**|**-**|**-**|**36,025**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**|**13.4 Grants made to institutions**|||
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**|
|Unity in Health Nepal|UiH Nepal was created in order to enable
JMH's activities in Nepal||
36,025
|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**36,025**|
||||-|
||||36,025|
CC17a (Excel)
04/03/2026
24
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - 1,698 1,698
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - 1,698 1,698
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- - - 1,698 1,698
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - 1,698 1,698
Net book value at the
beginning of the year
- - - - -
Net book value at the
end of the year
- - - - -
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|1,698|1,698|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|1,698|1,698|
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|1,698|1,698|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|1,698|1,698|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
CC17a (Excel)
04/03/2026
25
## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
**This year**
**Last year**
- -
## **14.6 Other disclosures**
|**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as security_**
**_for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the_**
**_construction of tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition_**
**_of tangible fixed assets._**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||||
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also_
CC17a (Excel)
04/03/2026
26
## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Net book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Net book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Net book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Net book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Net book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the
year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
Net book value at the
beginning of the year
- - - -
Net book value at the
end of the year
- - - -
**15.3 Net book value**
**15.2 Amortisation and impairments**|
|---|---|---|---|---|---|
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
## _**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
CC17a (Excel)
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27
## **15.5 Impairment**
**This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**_(i) If your intangible asset was acquired by way_**
**_of grant, provide value on initial recognition and_**
**_carrying amount of the asset._**
**_(ii) Details of the carrying amounts of any_**
**_intangible assets to which the charity has_**
**_restricted title or that are pledged as security for_**
**_liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_the effective date of the revaluation_**
**15.7 Other disclosures**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(iv) State the amount of research and_**
**_development expenditure recognised as_**
**_expenditure in the year._**
**_(v) Please detail the headings in the SOFA in_**
**_which a charge for amortisation of intangible_**
**_assets is included._**
**_(vi) For any material intangible assets, please_**
**_provide a description, its carrying amount and_**
**_any remaining amortisation period._**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
04/03/2026
28
## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**|
**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
04/03/2026
29
## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
CC17a (Excel)
04/03/2026
30
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
04/03/2026
31
**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
## **This year:**
## **Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
||||
|---|---|---|
|**Fair value at year end**|**Cost less impairment**||
|**£**|**£**||
|-|-||
|-|-||
|-|-||
|-|-||
|-|-||
|-|-||
|-|||
## **Last year: Analysis of investments**
## **Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
|||
|---|---|
|**Fair value at year end**|**Cost less impairment**|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-||
CC17a (Excel)
04/03/2026
32
## **17.3 If your charity holds investment properties, please complete the following note:**
|**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
||||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance**
|**Other investments**
**Total**
**Investment properties**
**Social investments**
**Cash or cash equivalents**
**Listed investments**
**Analysis of current asset investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **17.5 Guarantees**
|**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
04/03/2026
33
## **17.6 Concessionary loans**
|**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**Amounts receivable after more than 1 year**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**Please provide information about the significance**
**of investments to the charity's financial position**
**or performance eg. terms and conditions of loans**
**or the use of hedging to manage financial risk.**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**|**_Description_**|**_Description_**|**This year £**|**Last year £**|
|---|---|---|---|---|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||
**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**This year**||**Last year**||
||
||||
||||||
||||||
||||||
||||||
||||||
CC17a (Excel)
04/03/2026
34
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- -**1,897**- -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - 1,897 - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - 1,897 - -
**_Total previous year_**
- - - - -
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Lastyear**
**£**
**£**
**Thisyear**
**Stock**
**Donated goods**
**Work in**
**progress**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|**1,897**|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**1,897**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|1,897|-|-|
||-|-|-|-|-|
|||||||
|||**Thisyear**||**Lastyear**||
|||**£**||**£**||
|||||||
CC17a (Excel)
04/03/2026
35
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|483.0|
||-|483.0|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||~~-~~|~~-~~|
CC17a (Excel)
04/03/2026
36
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||7,811|1,260|-|-|
||-|-|-|-|
||-|-|-|-|
||7,811|1,260|-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income**_
|**20.2 Deferred income**
**_Please complete this note if the charity has deferred_**
|**_ferred_**|||
|---|---|---|---|
|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**This year**
**_income_**|**This year**|**Last year**||
|||||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
CC17a (Excel)
04/03/2026
37
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
**----- Start of picture text -----**
21.1 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
- -
Balance at the start of the reporting period
Amounts added in current period - -
- -
Amounts charged against the provision in the current period
- -
Unused amounts reversed during the period
- -
Balance at the end of the reporting period
21.2 Please provide: This year Last year
- a brief description of any obligations on the
balance sheet and the expected amount and
timing of resulting payments;
- an indication of the uncertainties about the
amount or timing of those outflows; and
- the amount of any expected reimbursement,
stating the amount of any asset that has been
recognised for that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide
details of commitment made, the time frame
of that commitment, any performance-related
conditions and details of how the
commitment will be funded (with contracts
for capital expenditure separately identified).
21.4 Where unrestricted funds have been
designated to a fund commitment, please
disclose the nature of any amounts
designated and the likely timing of that
expenditure.
**----- End of picture text -----**
CC17a (Excel)
04/03/2026
38
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**This year Last year**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
CC17a (Excel)
04/03/2026
39
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**|
|---|---|
|||
|||
|||
|||
|**Lastyear**|**Lastyear**|
|---|---|
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
|**This year**|**This year**|
|---|---|
|**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
|**Last year**
**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
**This year Last year**
CC17a (Excel)
04/03/2026
40
## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||10,530|77,546|
||-
|-
|
||~~10,530~~|~~77,546~~|
CC17a (Excel)
04/03/2026
41
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of**
**incurring a loss due to a debtor not paying**
**what is owed) , liquidity risk (the risk of not**
**being able to meet short term financial**
**demands) and market risk (the risk that the**
**value of an investment will fall due to**
**changes in the market) arising from**
**financial instruments to which the charity**
**is exposed at the end of the reporting**
**period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of**
**change in the fair value of basic financial**
**instruments (debtors, creditors,**
**investments (see section 11, FRS 102**
**SORP)) measured at fair value through the**
**SoFA that is attributable to changes in**
**credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
04/03/2026
42
**Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
04/03/2026
43
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Restricted|R|Used to fund specific projects or
expenditures|53,811|2,942|- 70,316|19,274|-|5,711|
|Unrestricted|U|Used to fundgeneral expenditures|24,856|22,686|- 29,362|- 19,274|-|- 1,095|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||78,667|25,628|- 99,678|-|-|4,616|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
✓
✓|||||
|**_If yes, please state the basis on which the assets and/or liabilities have been translated into_**
**_sterling (or the currency in which the accounts are drawn up)._**|||||||||
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Restricted|R|Used to fund specific projects or
expenditures|39,628|82,576|- 68,393|-|-|53,811|
|Unrestricted|U|Used to fundgeneral expenditures|12,506|39,940|- 27,590|-|-|24,856|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||52,134|122,516|- 95,983|-|-|78,667|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
✓
✓|||||
|||||✓|✓||||
CC17a (Excel)
04/03/2026
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to**
**income, legalpower for its conversion**|**Amount**|
|Between unrestricted and
restricted funds|To cover shortfall in restricted funds|19,274|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||19,274|
|**Lastyear**|||
||**Reason for transfer and where endowment is converted to**
**income, legal power for its conversion**|**Amount**|
|Between unrestricted and
restricted funds||-|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||-|
## **27.4 Designated funds This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**Lastyear**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
CC17a (Excel)
04/03/2026
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
CC17a (Excel)
04/03/2026
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## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|
**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**No trustee expenses have been incurred (True or False)**||**_TRUE_**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-|
CC17a (Excel)
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## **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|-|
-|-
|
||||-|-|
-|-
|
||||-|-|
-|-
|
||||-|-|
-|-
|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|-|
-|-
|
||||-|-|
-|-
|
||||-|-|
-|-
|
||||-|-|
-|-
|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
04/03/2026
49
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
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**Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/** Jaya Mental Health **members of On accounts for the year** 31[st] December 2025 **Charity no** 1159008 **ended (if any) Set out on pages** Above
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 December 2025**
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Date:** 04/03/2026 **Signed:** ~~—~~ **Name:** Tom Wilcox ~~Ps~~ **Relevant professional** FCIE **qualification(s) or body (if any): Address:** Counterculture Partnership LLP 23 St Leonard Road, Bexhill-on-Sea East Sussex, TN40 1HH
**IER**
1
**Section B Disclosure**
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**IER**
2