Regl$t¢rod numb&r: 10399618 {Engl#nd and Walasl Charity number: 1171964 TOUREEN DIVINE MERCY (A Company Limlted by Guarantee) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
TOUREEN DIVINE MERCY IA Company Limlted by Guaranteo) CONTENTS Page Reference and adminlstrative details of the charityi its trusteos and advl$ers Trustees. Report Dlractors, responsibilities statement Independent Examinerfs Report Statement of Flnanclal Actlvlties Balance Sheet Notes to the Flnancl81 Statements 9-15
TOUREEN DIVINE MERCY IA Company Limited by Guaranteol REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS DIRECTORS AND ADVISERS FOR THE YEAR ENDED 30 SEPTEMBER 202S Dlreclors Denis Nolan Michael Sheahan Company r*gl$tered number 10399618 Charlty raglslered number 1171964 Reglst8r8d office 13 Beaumont Gale she1 Hill Radlell United Kingdom WD7 7AR Accountants Simmons Gainsfd Professional Services Llmlle Chartered Accounlanls 3840 Chamberlaylle Road London NW10 3JE Bankers NalW8St Bank 250 Bishopsgate London EC2M 4AA Paoè 1
TOUREEN DIVINE MERCY IA Company Limiled by Guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Trustees pres8nt Ih8lr annual report together with the financi81 slalemenls of Toureen Divine Mercy for the year endecl 30 September 2025. Tha Annual Report selves the purposes of both a Trustees, report and a directors, report under company law. The Trustees confirm that the Annual Rèport and flnancial statements of the charitable wmpany comply with the currelll slalul(ry requirements. the requlremanls of th8 charitable companys governing document and the provisions of the Slalemanl of Rècommended Practice {SORPI appl5cb1e lo charities weparlng Ihtslr a¢¢ounls in accordance with the Financlal Reporling Standard appllcabl8 In the UK and Rapublic of Ireland {FRS1021 {6ffective 1 January 20191. Since the charity qualifies as small under section 382 of the Companles A¢1 2006. the Straleglc Report required of medium And larye companles under the Companies Act 2006 {Slralegic Report and Directors, Report) Regulations 2013 has been omilled. Objectives and 8ctlvltlas a. Pollcles and oblectlves The chaAlls oble¢tives are for the relief of famlllgs of Poor and terminally 111 Unlled Kingdom conslructlon Industry workers in particular but not exclusively by th8 provision of finanaial and other charitable support as the directors seg fil from me to time. b. A¢tlvltles for achieving objectlves Tho aotivlties ol the charity were to provide financlal assistsn¢e lo families of worker8 who had difficulty in paying funeral expens8s of their deased. ¢. Public b8n•fit In selling objèctSv6s and planning for acllvilles, the dlreclors have given due Gonsideralion lo general guidance published by the Charity Commission relatlng to public bengfil, in¢ludlng (he guidance 'Publlc benefll.. running a charity IPB21', 2nd thi8 report seeks to comply with that guidance by Claarly axplaining and illuslraling how the chadly delivers public benelll. d. Rlsk assessment The Board of direclors has assessed tha major risks lo which Toureen Divlne Mercy is exposed. In partlcular those related lo the operations and finances of the ¢harily. The Board is satisfied thot management and control systems ale in place lo miligale the charllls exposur£ lo major rtsks and undertakes to review these risks and controls each year. Achlevements and perfonnance a. A¢tlvltl•s The trustees conflm that sufficlenl funds were ra18ed whlch were used lo provkse some financlal asslslance lo familles of worker3 as per the objectives. No fundra1s1 acllvllles were held during the year. Pag@ 2
TOUREEN DIVINE MERCY IA Company LSmltèd by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER2025 Achievements and rfOlanCe Icontlnuedl b. Ravlew of charlty's finanelal posltlon for the perlod The results for the year are set out on page 7. The income foy tho year was £101,536. The expenditure for the year was £71,967 which in lurn1ncreases the reserves carried fornard lo £257,450, Flnanclal raview . Goino concern After making appropriate enquirles, the Truslees have a reasonable axpectAlion that the charity has adequate resources lo continue in operallonal exislancè for the foreseeable future. For this rcason, they continue lo adopt thè going concern basis in praparing the financlal slalemen18. Further details regarding the adopllon of ihe going nM basis can be found In the accounting policies. b. Reserves pollcy Th8 Trustees consider il PTudent to maintain an adequate level of unreslriGled reSe8S to provldts fLtnds which can be designated for specSfic charltable purposes. structur8J govornance and management Constitutlon Toureen Divine Mèrry is raglslered os a charitable company limited by guamnlee and was sel up by a M6morandum of Associallon. 11 does nol have sham capital, cannot pay dlvidends and musl ulilise all ils funds to further Ils slated charitable objects. Under Clause 7 of the Memoranéum of Assoclallon Èvéry full member, as defined by Clauso 3 of the Articles of Assoclatlon. Is Ilable lo contribuie a sum if necessary and not exceeding £10 in the event of Tour8en Divine fvlercy being wound up. b. M&thod$ of appointment or electlon of Trustees The management of the charity is the restK)nsibilily of tho directors who are elected and co-opted under the terms of the Memorandum of AsslatiOn, ¢. Oryanisation The Board ol Directors. thich comprfses of 2 Truslaas, is the goveming body of Toureen Dlvine Mercy. It is responslble for ov8rs88ing the marbagernent of Toureen Divlno Mercy. Dlrectors The Dlre¢tors who served the charitable company during the year were as follow.. Denis Nolan Michael Sheahan Page 3
TOUREEN DIVINE MERCY {A Company Llmlted by Guarantee) TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 30 SEPTEMBER 2025 Trustees The Trustees who served the charitable company during the year were as follow.. Donis Nolan Michael Shaahan Patrick McNamara Trustees. Interests The two diredors are also Irusleès of the charity. Directors may claim for reasonable expenses incurred in undertaking the objectives ol Toureen Divine Pmercy but in this ¢ase, they do not receive any expenses, remunerations or other financÈal benefit. Direclors have corbfimed that they do not have and have not had any beneficial inlere8t in any contract with the company. Approved by order of the members of the board of Trustees on 18 June 2026 and signed on their beha by= Denis Nolan Director and Trustee Page 4
TOUREEN DIVINE MERCY IA Cornpany Limlted by Guarantee) STATEMENT OF DIRECTORS. RESPONSIBILITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Tnjslees {who are also the directors of the charily for the purposes of company lawl are respDnsible for preparing the Trustees, Report and the financkal slalemenls in aecordance with appIable law and United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees lo prepare financial slalemenls lor each financial . Under company law, the Trustees musl not approve the financial slalem8nls nIe$S they are satisfied that they gN@ a true and fair view of tho slate of affairs of the charity and of ils incoming res(yJrcos and appIallOn ol resource8, including Ils ineome and expenditure, for that period. In prepa¥ing these financial slalemants, the Trustees are required lo. sele¢l suitable accounting policies and then apply them consislenlly., observ@ the methods and principles of the Charities SORP IFRS 102)., make judgments and accounting estimates Ihat are reasonable and pKudant', prepare the linan¢ial slalements on lh8 going concern basis unless it is inappropriate lo presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records Ihal are sufficient lo show and explain the charity's Irans8clions and disclose with reasonable accuracy al any limè the financial position of Ihe Gharily and enable them lo ensure that the financial $latemenls comply with the Companies Act 2006. They are also ¥esponsibte for safeguarding the assets of the chality and hence for taking reasonable steps for the prevention 8nd detection of fraud and other irregularities. Approved by order ol the members of the board of Trustees on 18 June 2026 and signod on ils beha by,. Denis Nolan Director and Trustee Page 5
TOUREEN DIVINE MERCY {ACompany Limited by Guaranle&l INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 Independent Examlnerfs Report to thè Trustè&s of Toureen Dlvine Mercy {'the charlly.) report lo the charity Twslees on my examinallon of the accounts of the charity for ihe year ended 30 September 2025. ResponslbllStlas and Basis of Report As the directors of th$ charity (and Its trustees for the purposes of company lawl you are rèsponslble for the preparation of the accounts In a¢¢ordan¢e with the requirements of thè Companl8s Act 20061'lhe 2006 Act,). Havlng satisliad myse5f that the accounts of tha char¢ty ore not required to be audlled under Part 16 of the 200e Act and are eliglble for independent examlnalion, I roport In respect of my examinatlon of thé charills accounts carried out under s8clion 145 of the Charities Act 2011 ('Ihe 2011 Act'l. In carrwng out my gxaminalion I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Acl. Independent Examlnels Statement I have completed my examination. I c¢Mfirm that no matter8 have come lo my attenllon In Connect)n with the examination giving me cause to be51eve.' geLounling records were not kept In respect of the charity as requlred by s8cllon 386 of the Act.. or th8 a¢¢otJnls do not accord with those records,. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts glvtr a 'lrkJe and fair, view whlch Is not a matter considered as part of an Indeptsndenl examinatKJn', or th8 accounts have not been prepared ill accordance wtlh the melhods and Principles of the S181ement of Recommend Practicè for accounting and reporLing by Charities lapplicable to charllies preparing Iheir accounts in accordance with the Financial Reporting Standard 8ppSlcabl$ in the UK and R8public of Ireland IFRS 102)]. I have no concerns and h8vo Come across no olhar mattars in connection with the examlnalion lo which 8ttenllon should be drawn In th18 report in order lo enable a proptsr understanding of the acccjunls to be reached. This report Is made 801ely lo the charitys Trustees, as a body, in accordance with Part 4 of the Charitles (Aecounls and Reports) Regulallons 2008. My work has been undert¢iken so that I might slate lo th& ¢harily's Trustees those matters l am required to slate lo ihem in an Independ8nl Examiner's Report and for no olher purpose. To the fullesl exlenl permilled by law, I do not accept or assume responsibilily lo anyone other than the charity and th8 eh8rills Trustees as a body, for my wk or for this report. Dated= 18 June 2026 Kumar Perumal (F Slmmons Gainsford Professional Sèrvlces Limited Chartered Accounlanls 3840 Chamb8rlayne Road London NW10 3JE CAI Page 6
TOUREEN DIVINE MERCY (A Company Limited by Guarantee} STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrestrlcted funds 2025 Rostrlcted funds 2025 Total funds 2025 Total funds 2024 Note Income from,. Donallons and legacles Investments loo,000 100,000 1.536 100.000 1.536 Total income 1,536 100,000 101,536 IOD,000 Expenditure on- Charitable aclivilles 71.967 71,967 53,258 Total expendlturè 71.967 71,967 53,258 Net Income Transfers betW8en funds 1.536 28,033 28,033 {28.0331 29,569 46. [42 NÉt mov•ment In funds bofora othar recognls8d gains and losse5 29.569 29,569 46, 742 Net movement in funds 29,569 29,569 46, T42 R8conc115atlon of funds: Total funds brought forward Nel movement in funds 227,881 29,569 227,881 29.569 181,1 39 46,742 Total funds carrled forward 257,4SO 257,450 227,881 Page 7
TOUREEN DIVINE MERCY IA Comp2ny Limlted by Guaraiite¢} REGISTERED NUMBER: 10399618 BALANCE SHEET AS AT 30 SEPTEMBER 2025 2025 2024 Note Cuyrent assets Cash al bank and in hand 258,950 227,881 258.950 227,881 Current liabilities Creditors.. amounts falling due within one year 11,5001 Net current asset5 257,450 227,881 Total net assets 257,450 227,881 Charlty funds Unreslricled funds 257,450 227,881 Total funds 257,450 227,881 The oharily was énlilled lo exemption from 8udil under section 477 of the Companies Act 2006. The members have not requiied the company lo obtain an audit for the yoar in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for COping with the requirements of the Act wth respect lo accounting records and preparation of financial $talemenl8. The financial statements havé been prep8red in accordance with the provisions applKable to enlilies subject lo the small companies regime. The finan¢ial s121emenls were approved and aulhorised for issu8 by the Trustees on 18 June 2026 and signed on their behalf by.. Denis Nolan Director and Trustee Page 8
TOUREEN DIVINE MERCY IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 General Information Toureen Dlwne Mercy is a charitable company limited by guarantee incorporated In England and Wales. The reglslered officè is 13 Beaumont Gale Shenley Hill, Rodleti, United Kingdom, WD7 7AR. Ac¢ounting policiés 2.1 Ba$1$ of preparation of financlal statements The financial statements have been prepared in accordance with the CharS1ies SORP IFRS 102) - Accounting and Reporting by Charities: Slalement of Racommended Practsce 8ppli¢able to charities prep8ring Ihelr accounts in accordance with the Financial Reportlng Standard applicable in the UK and Rapublic of Ireland {FRS 1021 leffectlvo 1 January 20191, the Financial R8porting Standard applicabl8 In the UK and Rèpublic of Ire18nd IFRS 1021 and the Companles Act 2006. Touraen Divine Marcy me8ts the definltlon of a public benelit entlty under FRS 102. Assets and liabilities are initially reuognised al historical cost or transaGllon value unless olherwlse slated in the elevanl accounting polky. The financial statements arè prepared in 8terling, whlch is the funcltonal currency of the company. DLte to the liquid reseTves in the balance sheet. tha trustees have identified no material un¢ertainlias that may cast a significant doubt over th8 ability of the company to conlÈnue as a going concern. 2.2 Income l inaome is ro¢ognised onco the Gharlly has enlitlemenl to the Income. it is probable that the income will be receivod and the amount of income recelvabl8 can b8 measured rèliably. All incomlng rasources are recognlsed in the Slalemenl of Financial Activllies, on page 7, when received ensuring no advan¢é credit of m(w)ies are lakan and lo reflect prudent accounting pra¢lice. 2.3 Expendltura Resources are dealt with on an accruals basis and are analysed as detailed on the Slalcmenl of Financial A¢livities. Whère costs have not b88n directly allributable to A particular calegoryi they have been allocated lo aclivilies on a basis coiisistenl with the use of the resources. Charllable acllvlllÉs and Governance c08ts are costs In¢urrad on the ¢harills operations, including support costs and cosls relatlng to the governance of the charlly apporUon8d to charitable actEvits88. 2.4 Fund accountlng The finanoial slalemenls of a Charity musl differenliale between resld¢led and unreslrioted funds. General funds are unrestricted funds vthich are available for use al the discralion ol the Trustees in fttheran of the general objectives of the charity and which havè not been desSgnaled for olher purposes. Reslricled funds are funds which are lo be used in Bccord8nce wllh specifi¢ restrictions imposed by donors or whlch have beèn raised by the charity for particular purposes. Page 9
TOUREEN DIVINE MERCY (A Company Llmited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accountlng policies Icontinuedl 2.5 Taxatlon The ch8rity is cong&r8d to pass the tests $8t out in Paragraph 1 Schedule 6 of tha Finance AGt 2010 and therefore il meets the definition of a chariiable company for UK corpor81ion tax purposes. Accordingly, thé charity is potentially exempt from taxation In respect of incomo or capital gaills rècaived within categorles covered by Chaptar 3 Part 11 of th8 cpOration Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or galns are applled 8xcltJsively to charllable purposes. 2.6 True and falr vlew By the nature of il principal aclivilles, the company Is a non-piofit making charlly and because of this, a Prolit and Loss Account is not Includèd in these accounts, being replaced by a Slalemenl of Flnanclal Aclivilies. Truste68' remuneratlon and expenses During the ya8r, no Trustees r8celved any remunerallon or other benefits (2024- £NIL). Durlng the year, no Trustee expenses hav& béan incurred (2024- £NIL). Inv•stMent income Unrestricted funds 2025 Total funds 2025 Total funds 2024 Interest on cash deposits 1,536 1.536 Page10
TOUREEN DIVINE MERCY (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Analysls of total Nsources expended Summary by fund typ Restricted funds 2025 Total 2025 Funeral costs 71,967 71,967 Total 2025 7f,967 71.967 Restricted funds 2024 Tolal 2024 Funeral costs Bank chargas 53,257 53,257 Total 2024 53,258 53,258 Cfedltors: Amounts falllng due withln one year 2025 2024 Trade creditors 1,500 Page 11
TOUREEN DIVINE MERCY A Company Llmlled by Guaranteè) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Statement of funds statement of funds . current year Balance at 30 September 2025 Balance at 1 Octobèr 2024 Transfers Inlout Income Expenditure Unrestricted funds General funds blf Funds movement during tha year Transfer funds 227.881 227,881 1,536 1,536 28,033 28.033 227,881 1,536 28,033 257,450 Restrlcted funds Funds movement durin9 the year Transfer funds 100,000 171,9671 28,033 28,033) 128,033) loo,000 171,9671 128,0331 Total of funds 227,881 101,536 {71,967} 257.450 Page 12
TOUREEN DIVINE MERCY {A Company Llmitad by Guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 statemont of funds Icontinuedl statement of funds- prlor year Balance al 30 S8plembor 2024 Bal&nc8 81 l October 2023 Transfers in/oul Income Expenditure Unrestri¢tèd funds General funds blf Funds movement durtng the year 18t, 139 181,139 46,742 46,742 181, 139 46,742 227,881 Restricted funds Funds moveynenl duying the y8ar Transfer funds 100.000 (53,258) 46,742 (46, 742J (46, 742) loo,000 (53,258J (46. 742) Total of funds 181. 139 100,000 (53,258J 22T.881 Page 13
TOUREEN DIVINE MERCY {A Company Limlled by Guar8niÈ•l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Summary offunds Summary of funds- currènt year Balancè at 1 October 2024 Balance at 30 Sèptamber 2025 Transfer8 inlout In¢ome Expendituro General funds Restri¢led lunds 227,881 1,536 100,000 28,033 171,9671 128,0331 257,450 227,881 101,536 171,9671 257.450 Summary ol funds- prloryear 88lance al l Oclober 2023 Balance al Transfers 30 September in/oul 2024 Incom& Exptrndilure General funds Restricted funds 181. 159 46, 742 (53,258) (46, 742) 227,881 100.000 181. 139 loo,000 (53,258) 227,881 Page 14
TOUREEN DIVINE MERCY IA Company Llmlted by Guarantée) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEIVIBER 2025 Analysls of not 488ets belw8èn funds Analysis of net assets between funds - cuyrent yoar Unrestricted funds 2025 Total funds 2025 Current assets Current liabilities 258,950 11,50QI 258,950 11,5001 Total 257,450 257,450 Analysls of n&t assot$ bgtwaan funds - prlor year Unrestricted funds 2024 Total funds 2024 Current assets Current liabili118S 227,881 227,881 Total 227,881 227.881 Page 15