Charity registration number: 1164368
ROSALIE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Zamu Health & Wellbeing Innov Ctr Treliske Truro Cornwall TR1 3FF
Rosalie Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6—7 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 8 |
Rosalie Trustees' Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Reference and Administrative Details
Trustees
Mrs Samantha Perkin Mr Gary Perkin Mr Mark Wardley
Charity Number
1164368
Principal Address
The Health & Well Being Innovation Treliske Truro Cornwall TR1 3FF
Independent Examiner
Samantha Perkin Zamu
Page 1
Rosalie Trustees' Report (continued) For The Year Ended 31 March 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Gary Perkin Trustee 26th April 2026
Page 2
Rosalie Independent Examiner's Report to the Trustees of Rosalie For The Year Ended 31 March 2025
I report to the trustees on my examination of the accounts of Rosalie (the Trust) for the year ended 31 March 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation 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 Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
�. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Samantha Perkin 26th April 2026
Page 3
Rosalie Statement of Financial Activities For The Year Ended 31 March 2025
| Notes EXPENDITURE ON: Raising funds 3 NET EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 6 |
2025 Unrestricted funds £ (285) |
2024 Unrestricted funds £ (1,681) |
|---|---|---|
| (285) | (1,681) | |
| (285) 838 |
(1,681) 2,522 |
|
| 553 | 841 |
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Rosalie Statement of Financial Position As At 31 March 2025
| Notes CURRENT ASSETS Cash at bank and in hand NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 6 On behalf of the board Mr Gary Perkin Trustee 26th April 2026 |
2025 Unrestricted funds £ 553 |
2024 Total funds £ 841 |
|---|---|---|
| 553 553 |
841 841 |
|
| 553 | 841 | |
| 553 | 841 | |
| 553 | 841 | |
| 553 | 841 | |
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Rosalie Notes to the Financial Statements For The Year Ended 31 March 2025
1. General Information
Rosalie is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1164368. The principal address is The Health & Well Being Innovation, Treliske, Truro, Cornwall, TR1 3FF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Analysis of Expenditure
| 3. Analysis of Expenditure |
|||
|---|---|---|---|
| Raising funds Raising funds 4. Support Costs General administration General administration |
Activities undertaken directly £ 1,000 |
Support costs (see note 4) £ 681 |
2025 Support costs (see note 4) £ 285 |
| 2024 Total £ 1,681 |
|||
| 2025 Raising funds £ 285 |
|||
| 2024 Raising funds £ 681 |
5. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
Page 6
Rosalie Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
6. Movement in Funds
| Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds . Transactions with Trustees uring the year the expenses reimbursed to the trustees or paid directly to third parties w |
As at 1 April 2024 £ 838 |
Expenditure £ (285) |
As at 31 March 2025 £ 553 |
|---|---|---|---|
| 838 | (285) | 553 | |
| As at 1 April 2023 £ 2,522 |
Expenditure £ (1,681) |
As at 31 March 2024 £ 841 |
|
| 2,522 | (1,681) | 841 | |
| ere as follows: | 2025 £ |
2024 £ |
7. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
8. Related Party Disclosures
Page 7
Rosalie Detailed Statement of Financial Activities For The Year Ended 31 March 2025
| EXPENDITURE ON: Raising funds Purchases Computer software, consumables and maintenance Computer software costs Insurance Sundry expenses NET EXPENDITURE |
2025 Total funds £ - - (54) (231) - |
2024 Total funds £ (1,000) (97) - (585) 1 |
|---|---|---|
| (285) | (1,681) | |
| (285) | (1,681) | |
| (285) | (1,681) |
Page 8