**REGISTERED COMPANY NUMBER: 08973699 (England and Wales) REGISTERED CHARITY NUMBER: 1166794** ## **Trustees' Report and** **Unaudited Financial Statements for the Year Ended 29 April 2025** ## **for** **The Lee Rigby Foundation Limited** Marshall Accountancy Ltd St Mary's House Crewe Road Alsager Stoke-On-Trent ST7 2EW **The Lee Rigby Foundation Limited** ## **Contents of the Financial Statements for the Year Ended 29 April 2025** |||**Page**|| |---|---|---|---| |**Reference and Administrative Details**||1|| |**Trustees' Report**||2|| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Statement of Financial Position**|5|to|6| |**Notes to the Financial Statements**|7|to|11| |**Detailed Statement of Financial Activities**|12|to|13| **The Lee Rigby Foundation Limited** **Reference and Administrative Details for the Year Ended 29 April 2025** **TRUSTEES** Mrs M Cullen (resigned 5/7/2024) Mr G Hobson (resigned 7/10/2024) Mrs L J Rigby Mr I Rigby Ms M Godwin Mr S R Young (resigned 7/10/2024) **REGISTERED OFFICE** The Lodge 21 Tean Road Cheadle Stoke-On-Trent ST10 1LG **REGISTERED COMPANY** 08973699 (England and Wales) **NUMBER REGISTERED CHARITY** 1166794 **NUMBER INDEPENDENT EXAMINER** Marshall Accountancy Ltd St Mary's House Crewe Road Alsager Stoke-On-Trent ST7 2EW Page 1 ## **The Lee Rigby Foundation Limited** ## **Trustees' Report for the Year Ended 29 April 2025** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 29 April 2025. The trustees have adopted the provisions of 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). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** To support persons suffering from bereavement or loss by providing counselling and other support. Relieving mental and physical distress and saving lives through contact, support and holistic alternative care by providing retreat and respite accommodation, and promoting activities proven to benefit health. Relieving poverty and hardship arising from bereavement with grants of money and necessary items. ## **Public benefit** The charity trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. ## **ACHIEVEMENT AND PERFORMANCE** The Charity's performance improved significantly in the year as more fundraising events were held. The Foundation was successful in continuing to enhance its profile and fundraising structure as well as making future plans for funding and growth. ## **FINANCIAL REVIEW** The Foundation had an deficit of expenditure over income of £19, 667 (2024 excess of income over expenditure of 2024 £20,711 and had unrestricted funds carried forward as at 29 April 2025 of £35,800 (2024 £55,467). All reserves of the Charity are unrestricted reserves and are used for the purposes of achieving the Charity's objectives and aims. ## **FUTURE PLANS** The Charity has plans to grow its activities and funding ability in order to meet its charitable objectives in the community it operates. The Charity is planning to aquire further holiday lets to be used by the beneficiaries of the charity in accordance with the aims and objectives of the governing document. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a private limited company, limited by guarantee, as defined by the Companies Act 2006. ## **Recruitment and appointment of new trustees** The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association the trustees are elected to serve for a period of one year after which they are eligible for re-election at the next Annual General Meeting. ## **INDEPENDENT EXAMINER** EE Marshall-Birks has been re-appointed as independent examiner for the ensuing year. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on 30 January 2026 and signed on its behalf by: Mrs L J Rigby - Trustee Page 2 **Independent Examiner's Report to the Trustees of The Lee Rigby Foundation Limited** ## **Independent examiner's report to the trustees of The Lee Rigby Foundation Limited ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 29 April 2025. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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. E E Marshall-Birks FCA Marshall Accountancy Ltd St Mary's House Crewe Road Alsager Stoke-On-Trent ST7 2EW 30 January 2026 Page 3 **The Lee Rigby Foundation Limited** ## **Statement of Financial Activities for the Year Ended 29 April 2025** |**2025**
**Unrestricted**
**fund**
**Notes**
**£**
**INCOME FROM**
Donations and fundraising activities
32,596
Other income
6,150
**Total**
38,746
**EXPENDITURE ON**
Raising funds
1,810
**Charitable activities**
3
Charitable activities
56,601
**Total**
58,411
Net gains/(losses) on investments
(2)
**NET INCOME/(EXPENDITURE)**
(19,667)
**RECONCILIATION OF FUNDS**
Total funds brought forward
55,467
**TOTAL FUNDS CARRIED FORWARD**
35,800|**2024**
**Total**
**funds**
**£**
88,857
2,160
91,017
16,081
54,225
70,306
-
20,711
34,756
55,467| |---|---| ## **CONTINUING OPERATIONS** The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing activities. The notes form part of these financial statements Page 4 ## **The Lee Rigby Foundation Limited** ## **Statement of Financial Position 29 April 2025** |**2025**
**Unrestricted**
**fund**
**Notes**
**£**
**FIXED ASSETS**
Tangible assets
8
3,934
Investments
9
-
3,934
**CURRENT ASSETS**
Stocks
10
768
Cash at bank and in hand
34,168
34,936
**CREDITORS**
Amounts falling due within one year
11
(3,070)
**NET CURRENT ASSETS**
31,866
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
35,800
**NET ASSETS**
35,800
**FUNDS**
12
Unrestricted funds
35,800
**TOTAL FUNDS**
35,800|**2024**
**Total**
**funds**
**£**
4,921
2
4,923
750
55,057
55,807
(5,263)
50,544
55,467
55,467
55,467
55,467| |---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements continued... Page 5 **The Lee Rigby Foundation Limited** ## **Statement of Financial Position - continued 29 April 2025** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 30 January 2026 and were signed on its behalf by: Mrs L J Rigby - Trustee The notes form part of these financial statements Page 6 **The Lee Rigby Foundation Limited** ## **Notes to the Financial Statements for the Year Ended 29 April 2025** ## **1. STATUTORY INFORMATION** The Lee Rigby Foundation is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the company information page. The presentation and functional currency of the financial statements is the Pound Sterling (£) ## **2. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 2015)'. The financial statements have been prepared on a going concern basis under the historical cost convention.The Covid-19 pandemic has adversely impacted on global and UK societies and economies, and this impact has continued into the 2021/2022 financial year. However in the directors' opinion there is no significant uncertainty as to the going concern basis.. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Caravan - 15% on reducing balance Fixtures and fittings - 15% on reducing balance Computer equipment - 33% on cost ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. continued... Page 7 **The Lee Rigby Foundation Limited** ## **Notes to the Financial Statements - continued for the Year Ended 29 April 2025** ## **3. CHARITABLE ACTIVITIES COSTS** |**Direct**
**Costs (see**
**Support**
**note 4)**
**costs**
**£**
**£**
Charitable activities
55,110
1,491
**4.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
**2025**
**£**
Staff costs
22,571
Insurance
1,216
Telephone
1,392
Advertising
42
Other establishment costs
2,400
Postage and stationery
744
Travel and motor expenses
3,811
Bank charges
319
Computer expenses
1,299
Caravan costs
20,164
Repairs and renewals
-
Cleaning
-
Depreciation
1,117
Loss on sale of assets
-
Interest payable and similar charges
35
55,110
**5.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
**2025**
**£**
Depreciation - owned assets
1,117
Deficit on disposal of fixed assets
-|**Totals**
**£**
56,601
**2024**
**£**
16,265
1,343
1,829
637
4,876
1,676
7,461
382
1,306
8,124
96
534
1,199
4,383
30
50,141
**2024**
**£**
1,199
4,383| |---|---| ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 29 April 2025 nor for the year ended 29 April 2024. ## **Trustees' expenses** During the year, the trustees were reimbursed expenses in respect of travel of £207.90 (2024 £1534.19). continued... Page 8 **The Lee Rigby Foundation Limited** ## **Notes to the Financial Statements - continued for the Year Ended 29 April 2025** ## **7. STAFF COSTS** |Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Administration and fundraising
No employees received emoluments in excess of £60,000.|**2025**
**£**
22,095
476
22,571
**2025**
1|**2024**
**£**
16,021
244
16,265
**2024**
1| |---|---|---| ## **8. TANGIBLE FIXED ASSETS** |**TANGIBLE FIXED ASSETS**|||| |---|---|---|---| |**COST**|**Fixtures**
**and**
**Caravan**
**fittings**
**£**
**£**|**Computer**
**equipment**
**£**|**Totals**
**£**| |At 30 April 2024|5,000
2,186|2,783|9,969| |Additions|-
130|-|130| |At 29 April 2025|5,000
2,316|2,783|10,099| |**DEPRECIATION**|||| |At 30 April 2024|1,930
1,380|1,738|5,048| |Charge for year|461
141|515|1,117| |At 29 April 2025|2,391
1,521|2,253|6,165| |**NET BOOK VALUE**|||| |At 29 April 2025|2,609
795|530|3,934| |At 29 April 2024|3,070
806|1,045|4,921| |**FIXED ASSET INVESTMENTS**|||| |There were no investment assets outside the UK.|||| |**STOCKS**|||| |Finished goods||**2025**
**£**
768|**2024**
**£**
750| ## **9. FIXED ASSET INVESTMENTS** ## **10. STOCKS** continued... Page 9 **The Lee Rigby Foundation Limited** ## **Notes to the Financial Statements - continued for the Year Ended 29 April 2025** ## **11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||||**2025**|**2024**| |---|---|---|---|---| ||||**£**|**£**| |Trade creditors|||1,039|1,039| |Social security and other taxes|||1,122|959| |Pension control|||23|21| |Accruals and deferred income|||886|3,244| ||||3,070|5,263| |**MOVEMENT IN FUNDS**||||| |**Unrestricted funds**||**At**
**30/4/24**
**£**|**Net**
**movement**
**in funds**
**£**|**At**
**29/4/25**
**£**| |General fund||55,467|(19,667)|35,800| |**TOTAL FUNDS**||55,467|(19,667)|35,800| |Net movement in funds, included in the above are as follows:||||| |**Unrestricted funds**|**Incoming**
**resources**
**£**|**Resources**
**expended**
**£**|**Gains and**
**losses**
**£**|**Movement**
**in funds**
**£**| |General fund|38,746|(58,411)|(2)|(19,667)| |**TOTAL FUNDS**|38,746|(58,411)|(2)|(19,667)| ## **12. MOVEMENT IN FUNDS** ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Net**
**At**
**movement**
**At**
**30/4/23**
**in funds**
**29/4/24**
**£**
**£**
**£**
34,756
20,711
55,467
34,756
20,711
55,467| |---|---| continued... Page 10 **The Lee Rigby Foundation Limited** ## **Notes to the Financial Statements - continued for the Year Ended 29 April 2025** ## **12. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: ||**Incoming**|**Resources**|**Movement**| |---|---|---|---| ||**resources**|**expended**|**in funds**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|91,017|(70,306)|20,711| |**TOTAL FUNDS**|91,017|(70,306)|20,711| |A current year 12 months and prior year 12|months combined position is as follows:||| |**Unrestricted funds**|**At**
**30/4/23**
**£**|**Net**
**movement**
**in funds**
**£**|**At**
**29/4/25**
**£**| |General fund|34,756|1,044|35,800| |**TOTAL FUNDS**|34,756|1,044|35,800| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**|**Incoming**
**Resources**
**Gains and**
**resources**
**expended**
**losses**
**£**
**£**
**£**|**Movement**
**in funds**
**£**| |---|---|---| |General fund|129,763
(128,717)
(2)|1,044| |**TOTAL FUNDS**|129,763
(128,717)
(2)|1,044| ## **13. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 29 April 2025. ## **14. SHARE CAPITAL** The company is limited by guarantee and therefore has no share capital. Page 11 **The Lee Rigby Foundation Limited** ## **Detailed Statement of Financial Activities for the Year Ended 29 April 2025** |**for the Year Ended 29**|**April 2025**|| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |**INCOME**||| |**Donations and fundraising activities**||| |Donations and fundraising|32,596|88,857| |**Other income**||| |Caravan letting|6,150|2,160| |**Total incoming resources**|38,746|91,017| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Fundraising activates and merchandise|1,828|15,946| |**Other trading activities**||| |Opening stock|750|885| |Closing stock|(768)|(750)| |**Charitable activities**|(18)|135| |Wages|22,095|16,021| |Pensions|476|244| |Insurance|1,216|1,343| |Telephone|1,392|1,829| |Advertising|42|637| |Other establishment costs|2,400|4,876| |Postage and stationery|744|1,676| |Travel and motor expenses|3,811|7,461| |Bank charges|319|382| |Computer expenses|1,299|1,306| |Caravan costs|20,164|8,124| |Repairs and renewals|-|96| |Cleaning|-|534| |Caravan|461|542| |Fixtures and fittings|141|142| |Computer equipment|515|515| |Loss on sale of tangible fixed assets|-|4,383| |Interest on PAYE|35|30| ||55,110|50,141| |**Support costs**||| |**Finance**||| |Hire purchase|-|432| |**Governance costs**||| |Accountancy fees|1,409|857| |Carried forward|1,409|857| This page does not form part of the statutory financial statements Page 12 **The Lee Rigby Foundation Limited** |**Detailed Statement of Financial Activities**||| |---|---|---| |**for the Year Ended 29 April 2025**||| ||**2025**|**2024**| ||**£**|**£**| |**Governance costs**||| |Brought forward|1,409|857| |Professional fees|82|2,795| ||1,491|3,652| |Total resources expended|58,411|70,306| |**Net (expenditure)/income before gains and**||| |**losses**|(19,665)|20,711| |**Realised recognised gains and losses**||| |Realised gains/(losses) on fixed asset investments|(2)|-| |**Net (expenditure)/income**|(19,667)|20,711| |||| This page does not form part of the statutory financial statements Page 13