2025-12-31-accounts

REGISTERED CHARITY NUMBER: 1163224 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 FOR HOME OF COMFORT

HOME OF COMFORT CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Rgport of the Trustegs Report Of th• Indepen￿￿t Audltors 8tatBm8nt of Financlal Actlvltle8 10 BalanGo Sheot 11 Cash Flow Ststomgnt 12 Nolos to the Cash Flow Statement 13 Nol•s to the FlnanGlal Statements 14 to 22

HOME OF COMFORT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 The truste88 pre8ent thék r8POrt with the financial st8tements of the charty for the year anded 31 Decemb6r 2025. The tru51ees have adopted the provlsions of Accounting and Reporting by Charilie8'. statement of Recomm9nded Praclice applicable to charities preparing their accounts in accordance wth the Financial Reportlng Standard applicable in th8 UK and Republlc of Ireland {FRS 1021 (effective 1 January 2019}. OBJECTIVES AND ACTMTIES Objoctlves and alrns The oblectives of the Charity remain those for whlch it (iginally established in 1896: to manage a Nurslng Home for the Slck, provldlng charitable disbursement vthera necessary and thus providlng care and comfort, allevithg need and distres8. About The Home ol Cornfort Nurslng Home The Home of Comfort was founded in 1896 by Mother Emma. Head DeaconeBS of th8 Winchester dlocese lofwhich th8 pr888nl Portsmouth diocese was a part unlll 19271. Sho had become concerned about the many elderty people who, when ill and lonely, had no one to ¢ar6 for them, so she raised enough money to buy the origlnal house (called 'Dowran") and open&J St as the Home of Comfort for the Dying on St Andre￿S Day, with just Iwelve resld&nts. Th8 Home was [￿igInalty reglstere(l as a TTUSt in 1909. and In 2019 tt was Incorporated a8 8 Charftable Incorporated Organisalion. These changes have beon made so thaL as far as possible, the Home can continue to carry out Mother Emm8'9 wlshe$. Today. as 8 Nursing Home, we prowde 24-hour nurslng ¢are. at leasl one reglsterad nur3e on duty day and night. and we are fully equipped to m88t the n8eds of our resldenls. The Home Is registered Smth the Care Qualty Commission and is a member of th8 Registered Nursing Home Association 8nd of the Hampshire Care Association. Each of our residents has their own room, fijlly furnlshed-. they may. if they wlsh. bring sm811 ilems of their own fumiture and have thelr own telephone and televlsion. We have a 14qht, sunny day-room and a larger dSnlng room where acUvitie8 such as parbe5, singing and bingo take place. Meals, all of which are prepared in house, may be s8Ned %thw&ever a resident prefers to have them. Friends and relatives are welcomed, and we 8ncourage their involvement In the lives of our resid&nts. Our policy is lo provide care and comft)rt for elderly people, supporting them to relum to thg community rf posslble. and nursing them to the ends of Ih8ir lives if not. We hope we shall be able to contlnug doing this for many years to come. Admlssion to the Homè of Comfort The Home of Comfort 18 open lo potential residents of all backgrounds and to thos8 who n&ed respite Ca￿ as well as to pamanent resldents. Our historic as80ciation wlth the Anglican Church r8mains part of our herttage and is in the minds of m8ny who chose to come and INe al the Hom8. Although there are no longer moming prayers or compulsory weewy servtces. we hold a monthly Communion SeNc8 at whth all are welcome. Through Ihe Support of the Ch8ritable TM8t. the Home supports Ihose who do not have funds to pay for Ihelr own care to recelve the 88me standard of support a8 those who are self-funding. OBJECTIVES AND ACTIVITIES tlvities of the CharEty The 8Ctlvities of the Home are regulated by the Care Quality Commlssion, and the Trustees and Management are respt)nsible for 8n8uring thal the Home me&ts the requlrements of the CQC. The management of the Home involves the employment of 8 large number of staff including nursing 81aff, carern. ¢jc￿eStiC staff and management. 11 also requires the appropriate malntenance of the fabric and structure of the buildlng ovmed by the Home, from which it opor@& Page 1

HOME OF COMFORT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 OBJECTIVES AND ACTIVITIES Public bgnefit The trustee$ wnfirm that they have referred to the guidance contaln8d in th8 Charity C(Mnmission's general guidance on public ben8fil whgn reviewing tF]e tharitys aims and oblectives and in planning future activities. The truste8s refer to publi¢ beneflt throughout this report. The Home of Comfort is a registered Charity whose Charltable Purposes are.. he r¢llef of those In need by reason of age, ill health or terminal Illness by such means as prOvI￿ng 8 nurslng home and such other seNlces and faciliU8s as the charlty truslees may from lime lo time delerniine. Thg chaiity truslees shall give preference to beneficiaries who are or who w8re formerly ordalned or lay ministers of th8 Church of England or other WDrkers connected with the Church of EnglaThJ." Thus. PL*bllc benefft 1$ Kffovided through the operation of the Hom8. at a time when 9￿d quality nursing home provi$k)n in th8 local area Is In short supply. and in the prtsvision of bur5arfes. The Home provides bursarles to thoge resklents whose care Is funded by local aulhorits'es at a rate lower than the Home's usual rates. In such a way, the Home ensures that those who do not hav8 fund8 of their own, or relativ85 able to pay for thelr care. hav8 the opportunity to recetve high quallty nursing rAre without having to leave tho area in wh￿h they vlsh to live and where they have family. The charity was founded with the same objects as it's predecessor, Home of Comfort for Invalids (Registered 2021911. and the wording of those objects was amended in 2020 with the consent of the charity ¢omml&sion to simplwy it a little and to include 'olh&r workers connected wlh the Church of England, as well as those who have been mlnlsters. ACHIEVEMENTS AND PERFORMANCE Porfonnance durlng the year The Home made use of staff agencies to manage thls period of $￿kn85S, Ixrt with ¢on$Klerable uncertainty and rapldly changing advice, the winler tlme were particularly challenging. With the increase of the cost of living, we have Seen a major increase In eletttrictty, gas and the food bills. This is inevitable and many homes in the area have closed due the increase of the Cost of living. We has a slgnlfi¢anl drop In occupancy due lo death of residents, at the same time Portsmouth city had plloted a new syEl8m of admissions, ther8 had been a range of diffi'culties wilh the new system and saw somo issuos. For instsnce admission in Ihe past would tskg a few days following a ¢all from the soaal worker and pl¥cem8nt tumaround would be wtthin a few dayB. wlth the new system thi8 W80 taking weeks. Following feedback with Portsmouth city volcing the Goncems the system had picked up and occupancy started to increase, however the low occupancy had 5ts shortfalls, and the home was strugglin9 espacially with PAYE payments and tr￿ng to reduce staff costs and other running costs. The home is in a better posStion now and wll hope to see an increase in revenue in 2026. Durlng thls period of transition. lh& Trustees expect the Home lo be loss making due to redured fees. They are also mindful that there are a number of areas wher8 investment needs to be made in the f8brfc of the building to ensure It rem81n$ attractive to those looking Gar&. feel ￿lfident that a8 8 non•rofrt makiro home with an excellent reputation localty people will still want to come here, and that the Home's reserves are suffic1￿1 to allow Ihem to manage this perlod. Activitles Durlng 2025 The Home offers a wi¢Jg range of activities at the home benerrting social and mental intgraction for OLkr residents. Staff members has worked hard to make suro that we have some provision of one-to-one activities. T1￿$8 have Induded inviting outside entertainment in on a regular basis. Promlses lrnprovements Durfng 2025 In 2025 we had no malor works dong to the home other than our roof needlng replacement, and some minor floorworks. Page 2

HOME OF COMFORT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 NANCIAL REVIEW A review has been taken of the financial posilion of the Charity and has proved to be Satisfact￿ in all respects. Expenditure has exceefled income by £265,716 year whl¢h Indudes unrealised gains on investments of £42,798 Although nursing and carfng income has increased due to the increased room rates, expenditure has a150 increased due to incr8a8ing staff costs and tha costs of malntenan¢e and improvements to the bL*ibdings. The princip81 funding Sour￿ of the Home are residents, fe8s, donation8 and lega¢ie$ sufficient to cover 811 expenditure incurred. Fees received for social servlces patient5 are less than private patients, vlth the shortfall b91ng subsidised by the Home. The cost to the Home for these subsidies in 2025 was £203.906 (2024.. £202,370) The Home has an investment portfolto which is managed by Aberdeen Standard (the partner of CAF bank). Th8 funds are invested in a low risk category providing a balance be￿on income and growth. Th8 balance of Ihg Htjme's portlollo a¥ at 31 December 2025 had decreased to £476,269 {2024: £618.794). The Home also has approximately £17,000 {2024'. £17,000) placed on short tem notice dewslt accounts. R•s•rv83 The Charity has alwoys had a polrcy of retsinlng sufficient reserves to cover any major structural works to the property, bearlng in rnind the building is ov&r 120 years c4d. Although they should run for many years. systems such as the heating and hot water, and also the two lifts, are extrgmely expensiv8 to replace when this be¢omes necessary. The Tru8tegs feel it is essential to maintsin reserv8s that woukl cover any contingency that should artse wtth the bullding or facilities at the Home. Reserves are also ne¢6ssaryfor the day-trtrday njnning of the Home's operations, In case of rats payTn8nt by major customer (Portsmouth Clty Council) or other contingency or 8m8rgency. The Tru$tees feel the levels of reserves are sufficient for the Home to fulfil its obl8Gtives. Inv•slment Pow•r6 The Charity has the poV￿r to make any knv8stsnent which the Tru$tee$ see fft. Rlsk Management The Trustees have Identrf18d th8 prindpal ri8ks to Ihe Chadty and documented these In the ReseNes and IrNeslment pollcy. which alms lo ensure that sufficient reserves are hekj to miligate those rfsks. The rfsks idenlfied may be summartsed as: . Increaslng care needs {18adlng to a requirement to have more staff andlor equipment). Insuffic4ent public fundlng for care increasing the bursary ne¢essary to support Local Authcdty furKled residents, . Reduced o¢¢upanGy, . Some catastrophic evenl causing damage to the Home's premls88. . A safeguarding or olher rèsident welfare efnergency, * A major HR issue, Mor8 existential riskg due to a malor event outslde of the Home's control. such as a 'nTrdeal Brexir di$ruplion supplies and causlng increased costs. The Home has a Business Continuity Plan In pla￿ arwJ reguiarly revi8ws m6asures that can reduce Ix)th the lik81ihood of any of the above. and their polentlal impacl. FUTURE PLANS The Trusteeg have a Development Plan for the Charity and the Home the¥e should be discussed In the fLrture, w8 would need new roofing, 8 new nurse Gall sysl8rn. We a180 need to be repladng beds. Pag& 3

HOME OF COMFORT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng do¢ument The wv6rnlng document is a Con5titulk)n based on the Charity Commlsslon modal for a CIO. Recrultm•nt and appolntrnont of new tni8t00S The appolntment and recruibment of new Trustees is by personal recommendation by existing Trustee5. Th8 Home has a written poliw setting oul Ihg process of re¢rultment and induction of new Trustees. Organlsatlonal structurg The organigatlonal structure of the charfty Is made up of a Board of Trustees and two managers {the Matron and Adrninislration Manager). Major de¢i$ions are taken by Tru8tee5 le.g. major capital expenditure. changes to key poliGy), and day to day operational declsions by the Matron and Adminlstralion Manager. support as appropriate. The Board ot Trustees Meet8 approxlm8tsly six times a yèar to r￿￿￿e financial. maintenance, residents and otr*r reports from the Malron and the Administration Manager. and lo ftview the implementation of budgets and strategy. InduGtlon and tralnlng of now trustq88 Induction Df a Trustee takes place at an Intemew b8fore Ihelr appolntment, and al the initial Trustees meeting attended by the new Trustee. copies of Charlty Commission literature and infomation about Ihe Home ar8 prO￿ded according to the Home's policy on the recruitment of new Tnjsteeg. The Home has arranged training for Tnjstees In Charitab18 Gov8mance and In rel&vant clinical rnatters. Kèy managemvnt remuneratlon In settlng appropriate levels of remuneratIC￿ far the key management p&rsonnel at the Home. the Trustees constder rat88 of pay for equivalenl posillons k)oth within the Nurslng Home sector and in other related positions. ThFS Is done by observing job advertisements in Nurslng publiGations and online, checking published NHS rates of pay. and speaking informally to representatlves from other Homes and to other clin￿1 pers￿ne1. REFERENCE AND ADMINISTRATIVE DETAILS Rè9iStgroql Charlty number 1163224 Prlnclpal address 17 Victoria Grove Southsea H8mpshire P051NF Truste05 M S Smy ICh8ir) R Lawson Rev. G Evan&Harrts S King Admlnlstratlon Manag•r C SIIv8 Matron & CQC Regl•tsred Manager D Anil Pago 4

HOME OF COMFORT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 REFERENCE AND ADMINISTRATIVE DETAILS Audltors MC Audit Limlted Statutory Auditors Lake Hou58 2 Port Way Port Solenl PortsmoLrth Hampshire P06 4TY 8ankers CAF Bank 25 Kings Hill Avenue West Malling Kent MR19 4JQ Sollcltor5 Lester Ad￿dge Russell House Oxford Road Bournemouth BH8 8EX Invostmont Portlollo Managers Aberdeen Standard 280 Bishopsgate London EC2M 4AG STATEMENT OF TRUSTEES. RESPONSIBILrriE8 The trustees are responsible for preparing the Report of the Trustses and the flnanclal statem￿ts in accordance ￿th applicabl8 law and un￿ed Kingdom Accountlng Stsnd8rds (United Klngdom Generally Accepted Acc￿￿tIng PraGtice). Charity law requires the Iru5tges to prepare financial statements for each flnanclal year. Under that law, the tfuslees have el¢¢led lo prepare the financial statements In accordance vAth Uniied Kingdom Generaly Accepted Accounting Practice (United Kingdom AccoUnt￿g Standard5 and applicable Lqw). Under charlty law the trustees must Tr)t apFwv¢ the finan¢ial statements unbe$s they are sattsfied that they give a tnje and fair view of the State of gffairs of the ¢h8rity and of the incoming resources and applicatson of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees ar8 required to 88le¢l Suitab￿ accounting poli¢ies and fh8n apply them consistently,. observe the methods and principles In the Charitigs SORP; make Judgements and estlmates that are reasonable and prudent., State whether applicable accounung standards have been followed, sUbl￿t to any materfal departures disclosed and explained in the financSal statem8nts' prepare the financial statements on Itt& going ¢oncem basis unless it kg inapwowiate to presume that the charty Wbll continue in business. The trust885 are responsib18 for keep￿g proper accounting record8 which disclose with reasonable accuraGy at any lime the financial position of th8 chanty and to enable Ihem to ensure that the financial ststements comply the Charities A¢t 2011 and The Charity IAGwunts and Reports) Regulations 2008. They are also responglble for safeguarding the as¥els of the Gharlty and henr* for taking reasonable steps for the prevention and det8CtM)n of fraud and other irregularfiles. Page 5

HOME OF COMFORT REPORT OF THE TRUSTEES FOR THE YEAR ENI)ED 31 DECEMBER 2025 I f J.............l. Q ljond slgned on its behalfby. Approved by erder of th6 board of truste68 on ........ . R T Lawson - Trustee Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF HOME OF COMFORT Oplnlon We have audited the financial $lalements of Home of Comfort {Ihe '¢harWI for Ihe year ended 31 December 2025 which comprise the Statement of Financi81 Activities. the B81ance Sheet. the Cash Flow Sts18m8nt and notes lo th8 financial statements, incAuding a summary of signrficant 8ccouriting pdicie5. The financial reporting fram8work that has t)een applied in their prep8ratlon Is applicabl8 law and United Klngdom Accountlng Standards {Unlled Kingdom Generally Accepted Accounting Practice). In OUT opinion the financial statsments: give a true and fair vlew of the state of the charivs affalr8 as at 31 December 2025 and of Its Incomlno resource5 and application of resources, for the year then ended., have been property prepar8d in acGordance V￿th United lfjwdom Generally A¢Gepled Accountsng Practice. and have been prepared In accordance wlh the requirements of the Charities Act 2011. Basis for opinion We conducle(l our audit in a¢¢ordan¢e with International Standard$ on Audittng {UKI {ISAs (UK)) and applicable law. Our responsibilities under those standards ar8 further d8scribed in the Auditors, responsibilities for the audit of th8 financial stat8m8nts section of our report. We are independ8nt of the charity in accoTdanc8 with th8 elhiGal requir9m8nts that are relgvant to our audit of the financial statements in the UK, induding th8 FRC'S Ethical Standard. and we have fulfilled our other ethlcal responsibl11￿e8 In accordance with these requirements. W6 belleve tt)at the audlt evidence we have obtsined Is sufficient and appropriate to provlda a basis for our opin￿n. Conclusions rglatin9 to going concèrn In auditing th8 ftnanclal statements. we have concluded that the trustees, us8 of th8 going concern basis of accounting in the preparation of the financial statementsls appropriate. 8ased on the work we hav8 performed, we have not identified any materlal uncertainties rel8ting to events or conditions Ih8t, individually or wllectively. may cast significant doubt on the charfvs abillty to contlnue as a going concem for a period of at least twelve months from when the financial statemenls are authorised for issue. Our responsibilitses and the r6sponsibililtes of the tN$tees with re$pe¢t to golng con¢em are d8s¢ribed in the r816vant sectlons of thls report. Othor inforniation The trustees a￿ responsible for the other Information. The other infomation comprises the information included in the Annual Report, other than Ihe finandal statements and our Report of the Independent Auditors Our oplnlon on Ihg financial statements does not cover the Other informalron and, except to the extent otherwlse explicluy staled in our report, we do not express any form of assurance condusion thereon. In connectton wth oui audit of the financial statements, our r8sponsibiltty is to read the other informatlon and. in doing so, consider whether the other information is matsrially inconsistent the financial statements or our knowledge obtained in the audit or otherwise appears to be materfally misstated. If we identify Such material Inconslsten¢4es or apparent material rnisslatements, we are requlred to determlne whether Ihis gives rise to a m8lerfal mlsstatement in th& financial slatements themselves. If, based on the work we have perfonn￿, we condude that there is a material misstatement of this other inforniation, we are required to report that fact. We have nothing to report in this regard. Matters on whl¢h we are required lo report by exceptlon We have nothing to report in ￿Spect of the foll0b￿ng matters where the Charit$8$ (Accounts and Reports) Regulatlong 2008 requireg us to report to you rf, In our opinii)n: the information given in the ReFQrt of the Trustees is in¢onstgtent in any m8terial respect wiu) the finanGi statements., or sufficient accounting recC￿dS have not been kept., or th8 ftnancial statements 8re not in agreement with the accounting records and retums., or we have nol re¢elved all the infomalion and explanations we require for our audft. Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF HOME OF COMFORT Rgsponslbllltigs of trust As explained more fully in the Statement of Trusteeg, Responslbililles. the trusle8s ara rèsponsible for th8 preparalion of ihe financial Ststements which give a true and fair view, and for such intemal control as the trustees dete￿ine is neGpssary lo enable the preparation of finanGial statements that are free from material mlsstalemenl, whether due to fraud or error. ln preparing th8 financial statements, the trustees are responsible for assessing the chariW8 abllity to conlinup as a going concern, disclosing, as applicable, rnattgrs re181ed to golng concern and using the going ¢on¢em bas18 of ac¢ounting unless the trustsgs either intend to liquidate the charity or to cease operati¢)ns, or have no realistic altemative but to do so. Our rgspons5bilillès lor the audlt of the Ilnancial $tslemont¥ We have been appolnted as auditors Ur￿er SeGtion 144 of the Chartties Act 2011 and report in ac￿KdanCe wfth th8 Acl and relevant regulations mad8 or havlng effect thereunder. Our obj8clives are to thin r88sonabl8 assuranc8 about whether the finan¢i81 stal&m8nts as a whole are free from maleTFal misstatement. whether due to fraud or error, and to Issue a Report of the Independent Audltors that incjudes our opinlon. Reasonable assurance Is a high level of assurance, but is rM)t a guarantee that an audit conducted In accordance with ISAS {UK) wlll always detect a materlal misslatemenl when rt exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate. they could re850nabty be expec￿ to influence the economic decislons of users tsken on the basis of these rinanrial stalement5. The extent to whlch our procedure5 are capable of dete¢tlng Irregularities, including fraud is detailed belovr. From dlscusslon with fnanagem&nt and those charged with govemance Infomialion about the enlty Is documented to assess the actmty within the organisation. We discuss management's assessment of risk in respect of irregularities, fraud and going concem. Basèd on these dtSCUS8ions and our own assessments we detemilned that the key risk areas were income recognition in respect of off i58ues and management overrid& conceming the size of the organisation. We sot financial statement materlallty level based on Ihe level of income. As a not for profit organlsation raising income is Fis prfmary focus which is why income was used lo detemiine the level of m8terrdlity. Our overall ass&ssment of risk was used to detennine perfDmiance materialty at an appropriats18vel. Substantive audit t8sts were d8sign8d after a55essing and performlng walkthrough tssts. The walkthrough 188ting confimied documented systems whiGh have been designed to act as a preventative measure against fraud and error whlch appear to be 0￿ratIng as documented. Substantive lesting tested a sample of the populatlon, representallve of the wpulatlon, lo identify errors. The testSng did not identify any ma19rial miS5tstgments in areas tested. Audit substanllve tosts concluded no material errors over the key rfsk areas of inrome reGognitlon and management overrkle. The audit conslders the organisatlon Is not exposed to material risk of eTror as a result of assessing laws and regulations that are approprlate to the organlsauon. Management assessed there Is no going concern rtsk. The audit undertook a revlew of budgets, management aGGounts and the review of board minutes and came lo Ihe same ¢ondu$ion as manag8m8nL A further descriptlon of our iesponslbiSities for the audit of the financlal statements is located on th8 Financial Reporting Coundl's website at ww.frc.org.uklaLbd5torsresponsibllltles. This description fomis part of our Re[￿ of the Independent Audltors. Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF HOME OF COMFORT Us• <rf ourrnport This report is made $018ly to the charlvs Iru8ie&s, as a body. In accordance wth Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has be8n undertakon $0 thal we mbght $18te to the ¢harrtls trustees those matters we are required to slate to them in an auditors. report and for no other purpose. To the full&st extent pemiitted by law, we do nol accept or assume responsibility to anyone other than the ¢h8rity and the chartvs trustees as a body. for our aud￿ WOTk, for this report. or for the oplnions we h8V8 formed. for and on behalf of MC Audit Limited Statutory Auditors Lake House 2 Port Way Port Solent Portsm(HJth Hampshire P06 4TY Date- .. Page 9

HOME OF COMFORT STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2025 2025 Total funds 2024 Total nds Unre3trfcted Restricted fun(ts funds Notes INCOME AND ENOOWMENTS FROM Don8￿0￿$ and legacles 1,244 1.244 777 ChaTltable actlvltJ•s Nurslng and carw 1,750,66S 1,750,665 1.867,680 88 Investment income 6.918 6,918 Total 1,758,827 1,758,827 1,868,545 EXPENDrruRE ON Rai81ng funds 2,149 2,149 2,818 Charltablo activltl•s Nursing and caring 2.065,192 2,1￿5,192 2.159,019 Total 2,067,341 2,067.341 2,161.837 Net gains on investments 42,798 42,798 56.481 NET INCOMEI(EXPENDITURE) (265,7161 (265.7161 1236,8111 RECONCILIATION OF FUNDS Total funds brought fO￿[d 665,381 665,381 902.192 TOTAL FUNDS CARRIED FORWARD 399,665 399,665 665,381 The notes fonn part of these financial statements Page 10

HOME OF COMFORT BALANCE SHEET 31 DECEMBER 2025 2025 2024 Notes FIXED ASSETS Tanglble assets Investments 12 13 89,300 476.269 98,186 618,794 565.569 716.980 CURRENT ASSErs Debtors Cash at bank and hand 14 36.090 28,809 36,920 40,014 64,899 76,934 CREDITORS Amounts falling due Nyllhin one year 15 1230,803) (128,5331 NET CURRENT ASSETS 1166,904) (51,5991 TOTAL A8SETS LESS CURRENT LIABILITIES 399,665 665,381 NET ASSETS 399,665 fj65.381 FUNDS Unrestricted funds 17 399,665 665,381 TOTAL FUNDS 399,665 665.381 The financial ststem6nts wer8 approved by the Board of Tru$ie8s and authorlsed for Issue on ..J.s.J.OG IZ . and were signed on its b6h8ff by. R T Lawson - Trustee The notss fomi part of th988 finandal $tat8ments Page 11

HOME OF COPAFORT CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Notes Cash flows from operatlng adlvllles Cash gen8rat8d from opeTatiDns {200,1581 (239,137) Net cash used in operating activlti8s 1200,158) 1239,137) Cash Ilows from Investlng actlvltleg Purchase of langible fixed assets Purchase of fixed asset investments Sale of fixed asset investments Interest r&ceNed Divid8nds recelved 13,2881 (6,826) 192.149 145 6.773 18,8031 (1) 242.817 88 Net cash provlded by Inve8tlng activlll88 188,953 234,101 Chango In cash and ¢ash •qulvalonts In tho reportlng ￿rIOd Cash and cash equlvalgnts at the beglnning of the rnportlng ￿rfod (11,2051 (5.0361 40,014 45,050 ash and cash equlvolonts at the gnd ol tho reporting p8riod 28,809 40.014 The notss fonn part of these finandal statgmerrts Page 12

HOME OF COMFORT NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net expgnditure tor Ihe reportlng p•rl¢d {as per the Statoment of Financial Adlvltle$) Adjustments for: Depreciatron charges Gain on investments Interest recelved Dividends reGeived Decreasellincrea8e) In dobtors Increase in Cred￿OrS 1265.716) (236,811) 12,174 {42,798> 1145) 16.773) 830 102,270 14,608 156,4811 {881 (7,750) 47.385 Net ￿$h usod In operatlons {200.158) (239.1371 ANALYSIS OF CHANGES IN NET FUNDS At 1.1.25 Cash flow At31.12.25 Net cash Cash at bank and in hand 40,014 (11.205) 28,809 40,014 111,2051 28,809 Totsl 40,014 111,205) 28,809 The notes form part of th8se financial statements Page 13

HOME OF COMFORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUNTING POUCIES Ba8ls of proparlng the flnanclal statements The financial statements of the charity, whlch 18 a public benefit elllty under FRS 102, have been prep8red in a￿ordanCe wtth the Charities SORP (FRS 102) 'Accounling and Reportlng by Charftie3'. Statement of Recomm8nded PraGtice applicable to Char￿leS preparing their accounts in accordance with the Firsanclal Reporting Standard applicable In the UK and Republlc of Ireland (FRS 1021 (effecllve 1 January 2019),, Financial Reportlng Standard 102 The Flnancial Reporting Stsndard applicable In the UK and Republic of Ireland, and tha Char(tie8 Act 2011. The finan¢lal $latements hav& been prepared under the hlstorlcal cost convonlion. wllh the exceptron of inv8Stm8nts which are included at market valu&, as modified by the revaluation of certaln assets. The Charity constitutes a public benefft entity as defined by FRS 102. The trustees congider th8t therg ar8 no material uncertalntles regarding the charitys ability to continue as a going concem. At the year end the charity has net liabilities. Incomo All In¢ome1g ￿cOgniSed in th& Statement of Fln8n¢lal Actlvities once the charfty has entitlement to the funds. It 1$ probable that the income b8 receSved and th8 amount can be measured reliably. Exp8ndlture Liabllltles are recognised as expendlture as soon as there k8 a legal or constructive obligation commithng the chaftty lo that expendltufe, It is probable that a transfer of economlc beftefits will be required in settlement and the amount of the obligation Gan be measured reliably. Expendlture Is accounted for on an ac¢ruals basis and has been cl8SStfied under headings that aggregate all ¢08t related to the G8t89ory. V¥here costs cannot be directly attributed to partlcular headings they have been allocated to activtbes on a basis consistent vAth the use of resources. Tanglble flxed assets Depreciation Is provlded at the followlng annual ratss In order to wrfte off each asset over Its estimated useful lrfe. Freehold propety Improvements to propety F￿re3 and fittlngs 2% on cogt 10% on c08t 20°A on c05t Individual fred as58ts costing £500 or more are capitalised at CDSL Taxatlon The charity 1$ ex￿pt from tax on ts charlt8ble activities. Fund accountlng Unr8stricted funds can be used in accoTdance wlth the charitsble oble¢tives al the d18cretion of the truslees. Restn'cted funds can onty be used for particular restricted purposes wtlhin the oblects of the charty. R&stridons arise when specified by the donor or when funds are raised for parucular restricted pu￿0985. Further explanation of the natur8 and purpo88 of each fund Is included Ni the note8 to the financial Panslon costs and other post￿t1￿ment benoflts The charity operates a defined contrtbution pension scheme. Contributions payable to the charitys pension schème arg charged to the Statement of Financial Activities in the period to which they rglate. Pag8 14 cA)nlinu8d...

HOME OF COMFORT NOTES TO THE FINANCIAL STATEMENTS- ¢onllnued FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUNTING POUCIES - contlnued Finan¢lal Instrument8 The charity onty enters into baslc financial instruments transactions that re8uIt in Ihe recognillon of financial assets and liabilities like trade and oth8r accounts reGelvabl8 and payabl8 investments in stocks and shar93. The measurement basis used for these instruments is detaited below. FIX￿ assot Investments Inv8Stments ar8 Staled at market value as at the ba￿nCe sheet date. The St8tem8nt of Financi81 Aclivltles include the n8t gains and10$8e$ arising on revaluation and disposal throughout the year. Debtors and ¢ash at bank Trade and other d8blors are recognised al the settlement amounl due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash * bank and In hand include8 cash held on deposrt or in a ryjrrent accounL Credltors and provlslons Credltor8 and provislons are recognised where the charfty ha5 a present obligatton resultlng from past event that wll probably re8Urt in the transfer of funds 10 a third party and the amounl due to sotU8 the obligation can be measured or estimated rellably. Creditors and provisions are nonnally re¢ognised at their settlement amount after allowing for any trade discounts du6. Rgallsed galns and lossos I gains and lossas are taken to th8 Statement of financial activlties 88 aris8. Realised gain$ and 10S895 on investments are calculated as the differen¢e btheen sales procegjs and opening market value IpurGhase dale if later). Unr621ised gains and losse5 are calculated as th8 dlffer8nc8 betsveer* the mafket value at the year end and op&ning market value (or purchase date if later). Bursarl•s In order that P8rsons on a lower b)¢ome can b8nefft. Bursar183 are awarded to Ihos8 resldents vtho are unable lo meet the lull cost of fees. The differenco between the fees payable and the amounl recgived from local 8Uthoritigs Trs shown as Burgarfes in the financlal statements. DONATIONS AND LEGACIES 2025 2024 Donation8 1,244 777 The charity benaflts gready from the involvement and enthuslastlc supwort of Its many voluntsers. In accordance with FRS 102 and th8 ch8rits.es SORP {FRS 102}. the economiG contrfbution of general volunteers is not recognised in the accounts. INVESTMENT INCOME 2025 2024 Incorne from shares Deposit account Interest 6,773 145 6.918 88 l investment incomg is derived from assets hekl in the United Kingdom. Page 15 continued...

HOME OF COMFORT NOTES TO THE FINANCIAL STATEMENTS- Mntlnued FOR THE YEAR ENDED 31 DECEMBER 2025 INCOME FROM CHARITABLE ACTIVITIES 202S 2024 Actiwty Fe&s Nursing and caring othor irtcomlng resources Nursing and caring 1.747.035 3.630 1,866,454 1,226 1,750,665 1.867,680 RAISING FUNDS Invostm•nt management costs 2025 2024 Portfol￿ managem8nt 2.149 2,818 CHARITABLE ACTIVITIES COSTS Direct Costs (see notB 7) Support costs (see note 8) Totas Nursing and carfng 1,780.188 285.004 2.065,192 DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 2024 Staff Gosts Agenw costs Sunddes Provisions M8dical and comfort supplies Staff advertisements and training St8ff unrfomis Reglstration fee Bursarles 1,4SO,352 20,690 27,937 52,440 10,094 4,327 1,189 9,253 203,906 1,444,343 47,633 27.345 67,006 13,215 2,710 1,683 7,921 202,370 1.780,188 1.814,226 SUPPORT COSTS Governance Management Tolals Nursing and carlng 261.671 23.333 285.004 Page 16 continued...

HOME OF COMFORT NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR THE YEAR ENDED 31 DECEMBER 2025 SUPPORT COSTS- contlnued Support costs. included In the al)ove. a￿ as follows: anagemont 2025 Nursing and caring 2024 Total activities Wages Rates and water Insurance Light and heat Telephon8 Postage and stationery Advortising Repairs and renewals Cleaning Legal and professtonal Bank charges Depreciatlon tsf tangiLle assets 105,272 6,691 15,449 63,662 6,866 2,807 1,079 26.130 14.731 6.642 107.199 6.￿3 13,124 86,278 8,468 2,519 64,910 11.692 5.875 173 14.606 12.174 261,671 321.637 Governance ¢osts 2025 Nurslng and ¢arfng 2024 Total adivities Wages Audll fees Aifdtrtors, remuneration for non audit work 16,200 5,319 14,850 6,439 1.814 1.867 23.333 23,156 TRUSTEES. REMUNERATION AND BENEFITS There were no tru8toe8' remuneration or other benefits for Ihe year ended 31 De¢emb8r 2025 nor for the year onded 31 December 2024. Truste•8' oxpense8 Dudng the year no (2024: one) trustse was ￿1mbursed out of p￿kOt expenses. Pag8 17 continued...

HOME OF COMFORT NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR THE YEAR ENDED 31 DECEMBER 2025 10. STAFF COSTS 2025 2024 Wages and Salaries Social security cost$ Other pensi￿ Costs 1,389,034 154.803 27,987 1,431,642 107,268 27,482 1.571.824 1,566,392 The average monthly number of employees during the was as follows.. 2025 53 Direct Management 2024 59 55 61 The number of employees whose employee benefits (excluding employer p8ngion costs) exceeded £60,000 was.. £60,001- £70,000 2025 2024 The average number of ftAI-lime equivalent employee8 (Including casual and part-llme stafft durfng the year was 36 (2024.. 401. The Charity conslders its key managemefit personnel cornpris8 the trustees. the Administrallon Manager and th8 Matron & CQC Registered Manager. The total employment beneftts including employer pensFon contributions of the key man8gemenl per8onneE were £121,472 {2024= £122,049). The Admini8tratlon Manag8¢8 salary has been classified as partly ¢haritab18 actlvitles expenditure and partty govomance ¢osts. 11. COMPARATIVE8 FOR THE STATEMENT OF FIPIANCIAL ACTMTIES Unreslricled R&stricted funds funds Totsl fuT￿S INCOME AND ENDOWMENTS FROM Don2tions and legades 777 777 Charitable activltles Nursing and caring 1,867,680 1.867.680 Investmont In￿rne 88 Totsl 1,868.545 1,868,545 EXPENDITURE ON Raising funds 2,818 2,818 Charitablg actfvltles Nursing and caring 2.159,019 2,159,019 Total 2.161,837 2,161.837 Page 18 continued...

HOME OF COMFORT NOTES TO THE FINANCIAL STATEMENTS- ¢ontlnu•d FOR THE YEAR ENDED 31 DECEMBER 2025 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - contlnued Unrestricted Restricted funds funds Total funds Net gains on investments 56,481 56,481 NET INCOMEI{EXPENDITURE) {236,811) 1236,811) RECONCILIATION OF FUNDS Totsl fvnd5 brought foTward 2,192 902,192 TOTAL FUNDS CARRIED FORWARD 665,381 665,381 12. TANGIBLE FIXED A88ETS Improvements Fixtures to and property fittings Freehold propety Tota15 C08T Al 1 January 2025 Additions Di5posal$ 151,514 134.801 2.230 103,813 1,058 {13.957) 390,128 3.288 {13,9571 At 31 December 2025 151,514 137,031 90.914 379,459 DEPRECIATION At 1 January 2025 Charge for year Elimlnatgd on disposai 80.286 3,030 109,524 8,093 102,132 1,051 (13,957) 291,942 12,174 113.957) At 31 December 2025 83,316 117,617 89,226 290,159 NET BOOK VALUE At 31 Dècember 2025 68,198 19,414 1,688 89,300 At 31 De¢ember 2024 71,228 25,277 1,681 98,186 All the above assets are used for th8 direct ￿￿herance of the ¢haritV8 obFcbves. Page 19 ¢ontinued...

HOME OF COMFORT NOTES TO THE FINANCIAL STATEMENTS - contlnugd FOR THE YEAR ENDED 31 DECEMBER 2025 13. FIXED ASSET INVESTMENTS Listed Investments MARKET VALUE At 1 January 2025 Afldllions Disposals Revaluatlons 618.794 6,826 1192.149) 42,798 At 31 December 2025 476,269 NET BOOK VALUE Al 31 December 2025 476.269 At 31 December 2024 618,794 There were no inve8tsnenl a88ets outslde the UK. 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other debtors Prepayments and accrued incomtr 22,473 13,617 25,734 11,188 36,090 36,920 15. CREDITORS: AMOUNTS FALLING DUE ￿THIN ONE YEAR 2025 2024 Tal security and other taxes Other creditor8 Ac(xued expenses 169,539 51,850 2,372 74,311 61,000 230,803 128,533 16. ANALYSIS OF NEf ASSETS BETWEEN FUND8 2025 Total funds 2024 Total funds Unrestricled Restrictsd funds funds Fixed assets Investments Current assets cu￿ent Ilablllties 89,300 476.269 64.899 (230,8031 89,300 476,269 64,899 (230,803) 98,186 618,794 76,934 (128.533) 399,685 399.665 665,381 Page 20 contlnued...

HOME OF COMFORT NOTES TO THE FINANCIAL STATEMENTS . continued FOR THE YEAR ENDED 31 DECEMBER 2025 17. MOVEMENT IN FUNDS Net movemenl in fvnds Al 31.12.25 At1.1.25 Unr¢strlctgd funds General fund 665,381 1265,716) 399.665 TOTAL FUNDS 665.381 1265,716) 399.665 Net movement in fund5, irKluded In th8 above are as follows: InGomlng resource8 Resources expanded Gains and losses Movement In funds Unrestrl¢l•d funds General fund 1,758,827 {2,067,341) 42,798 {265.716) TOTAL FUNDS 1.758.827 12,067,341) 42,798 {265,7161 Comparatlves for mov•m8nt in funds Nel movement in funds At 31.12.24 At1.1.24 Unrgstrlctèd funds General fun 902,192 (236,811) 665.381 TOTAL FUNDS 902,192 1236.811) 665,381 Comparative nel movement in funds. irtluded in th8 abov& 4r9 as f￿loW$. Incoming Resources resource* expended Gain8 and Ios88S Movement in funds Unrestrlcted funds General fund 1.868,545 12,161,837) 56.481 (236,811) TOTAL FUNDS 1.868.545 (2,161,837} 56,481 (236,8111 Page 21 GC￿tinUed...

HOME OF COMFORT NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu8d FOR THE YEAR ENDED 31 DECEMBER 2025 18. RELATED PARTY DISCLOSURES There were no re18ted paty transaction8 for the year ended 31 Decemb6r 2025. 19. ULTIMATE CONTROLUNG PARTY Th8 Chartty Is under the control of it8 Trustses. No or)e Trustee has 8urrici8nl control over the Charty. Page 22