Ch￿￿ty registratii)n num￿.. 1172097 Berry Pomeroy CIO Annual Report and Finana81 Statern￿ts for the YearEndd 31 D￿anb￿ 2025 Berry Pomeroy CIO Contents (continued) Referellce and Admitiistrative Details Trustees, Rep( 2to5 Statetnent of Trustees, Rwsibilities 6t07 Independent Ex&mine¢s Report Statement of Financial Activities 9tolO Balance Sheet Cash Flow Statetnent 12 Notes to the Financial Statements 13to26 Berry Pomeroy CIO Reference and Administrative Details ChairnknqD R M Flude TTUStees R M Flude S Mocktord L S Ri¢hards( M Wrigbt 26 - 28 Compton Street EastlJ)urne BN214EN Principal Office Investment MaDager8 ch￿l¢S Stanley and Co Lt 6 . 10 m(￿llt Ephraim RoaiL Tunbridg¢ Wells. KellL MEI 9 4JQ 1172097 Charity Registration Number Bankers NatWesÉ 96 Teminus Road . EastlK)urne BN213LX Tndependent ExamiDer 391Jigh Streel Battle East Swsex TN33 OEE Page I Berry Pomeroy CIO Trnstees, Report The truste£s presfflt the annual r4￿rt togethtt with the financial statements of the charity for the year enda 31 Decemirr 2025. Objectives and Activities Obje(*5 Imdaims The charity's obj'ects are to llLaintain a home f(￿ eld(Tly twile. It is rnn with a view to avi)iding 8ny dLficit of in(x)me ov¢r Cxpellditl￿C and i() use any surplus I￿](L9 to IKnettt the h(xne. The tK)licies adopted in fi￿berall(￿ of thcse obi￿t$ are the continued rE]nning of P(Nneroy as a home for elderly px)ple and ther¢ has IKen no Lhange in thL￿ during the year. The TTh￿t￿ havc paid attenti(n to guidan￿ issllol by the Charity Conmii&sion in thiding what activities the Charity should undertak To continueto owate a well e5t8blished hom¢ with all excellfflt rq)utsti(XL High quality health and ￿Cial care to benefici8ries- providing ex￿11¢llt care to residents.. Ample stalTmg levds have maintain8J to attelld to wwnal care needs, Thith regular training to increase awarenw and ensure that the highest quality of care is kAng delivered, Long standing thqre ￿aff ensure that e4llOtional and s(Kial support n￿S are met &8 well a5 providing stimulating alld engaging activities and events. The appointment of a Deputy maThag￿ Iw strell8theLaJ ihemanagemfflt fimction. The H(Kne has maintainal ils CQC rating of gixd and continll￿ to work on improvement activitie& ResAdental fees Berry Pomeroy h&8 Continu￿ to sUpp￿rt residents funded by the I￿1 authority. Nevatheless Trustees neLal to Iwk closLly at the fuiwe ￿SInesS m(xJel and the i&we of sustainability. Overall occupancy has Iren stable although lower than 4thticipatal. Renovati(MJS and improvements to ihe tacilities g￿d d￿or ol" Imjrooms have carrAal througb the Ye￿ to m￿lerniSe the home wlllle maintaining charaL"ter and homtb.lle The home has trnefitt￿ from sEveral improvanellts. Namely th¢ iustallatiffl of filTe broadband hardwired to eV￿Y ar￿ of the building. A care planning ￿ftware h&s iTnplemffl￿l a￿d telq)hony systems have IKen upgradaL Iwilic benef 'lThe tr￿leeS (x)nfm ihat they have (x)mplied with the requirements of section 4 (* the Chariti(s Act 2011 to have due re8￿ to Lbe publi¢ trllcfit guidan￿ publish¢d by th¢ Ch￿lty Lonllnission for England and Wales. The homc (xntinues to provide a level of care well above the cimercial stand8rd ol" quality and sÉatt' numbers SI￿lfICant1Y excI￿S that found in nonsi CA)nVentI￿ with items r¢cA)gnised at cost or transaction value unless otherwAS¢ stat￿ in the relLvant note(s) to these dccoimt& Going concern The trllSte￿ (x)nsAder that there are no material uncfftaint1￿ about the charity's ability to wntinue as a going concmi. Incoll￿ and eDdown)ents Voluntary inC4)me including d￿ati￿1 gifts. legacies and grants that provid¢ (x)re fundillg or are of a general nature is recognised when the charity has entitleM￿l to the income, it is probable tbat the in¢oEne will [￿￿1V&1 and the amount call be meaS￿ed with Slthcient reli&bility. Done*ions ond legaeies IX)nations and legacies are recognised on a receivable ￿S18 when receipt is probable and the amount Can k reLiably measure Invesbftent ineo Investment in&xne ￿MprISeS of bank illtttest due. All income is &LYountd for A8 ￿fOre deduLting any relat&1 fees or costs. Expenditure All expenditure is recognisLII oncc th￿e is a legal or Constructive obligatson to that £xpcnditiir4 It is pri)b&blc settlellEent is requiral and the amount can be rneasured reliably. All costs are all(Kaiul to the applicablc cxpenditure heading Lhat &8gregate similar costs- to that cat¢gory. Wherc ciists cannot directly attnblltal to partscular headings tbey have iEen all(￿ted on a basis ¢J)nsistent with ihe use of resou[￿ with central staff CA)Sts ailWat￿ on the basis of timc spent. and depr￿JatiOn charg08 all{￿ted on the portiim of the asset's us& Othff supp)rt ¢(6ts are all￿at￿l based on the spread of staff ¢3)sts. R￿￿gI￿n￿$ Thes¢ are ￿St8 incurraj iti attrathing voluntary inci)me. the Managern￿t of investmeuts and those incurred in tradmg activities that rais¢ funds. Page 13 Berry Pomeroy CIO Note4 to the Financial Statements for the Year Ended 31 December 2025 (continued) Charth7ble adivilies Charitable expeoditure comprises those costs incuffa by the cRLarity in the deliV￿Y of its activities gnd services for its IKnef1ciari￿, It includes both c(KstS tb8t can ￿ allocated directly to such activities and those costs of an indir￿t tLUP nece&sary to support thellL Support costs Support costs include central functions and have bt*n to ￿tl￿ty cost calcgorics oll a basis cK)nsistent wilh Ihc of iesourcgs, fur ￿a￿pIC, all￿ating property costs by flo(r areas or capita. staff costs by the time spent and other costs by their usage. Governance costs ThesL- include the attributable to the charity's compliance Iwith (xmstitutionai 8nd statutory requirement4 including audiL strategic managemfflt and tr￿de¢S meetings and reIMtft￿￿ expenses. Taxation The charity is considered to pass the tests set in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the d¢finitiÉM of a charitable company for UK coryorati¢m t&x purp)se& Accordingly. the charity is potentially exempt from taxati(o in re8￿t of inc4)tne ￿ Capilal gains re￿1Vej With￿ categoTie5 wvered by Chapter 3 Part I I of the Corwration Tax AGt 2010 or Section 256 of the Taxati(￿ of Chargeable Gains Act 1992, to the extent that such income or gains are r¢pplieJ] exclusivdy to charitable pllrpo￿. Tanglble fixed assets Individual fixed assets [￿)stIng £300.00 or mor¢ are initially reo)rded at cl￿, less subsequent accumulat dq)reciati¢M and subsequent accumulataj impa1rnJ￿t losse& The gain or loss ￿lSing on the dIsw￿l of an &sset is deternlinal &8 the difference ￿tween the salc pr(Keed and the carrying value of the a&set. and is recogmised in net inc(xne/(expenditure) for the year. DepreeAatiffl and aLUOrtAsadon DqyrLkialii)n is providcd cin tangible fixed assets SO 8S to write off the cost or valuation. le￿ any estimated residual valu< over their expected useful economic lrfe as follows.. Depreciation method and rate 2% straigbt line IOO/u rÉalucing balance 33.33¥0 straI￿t line Freehold propety Furnith and contents C(Mnputer equiptnent Page 14 Berry Pomeroy CIO Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) Fi￿d ￿Set Anveslments Fixed asset illv¢5tn￿ts, other prO￿8￿me relatal investmLmts, are includ¢xl at markd value at th¢ balance sbeet date. Reali*d gains 8nd los￿ on investments are calGuldtLd as the difference ￿tw<¥n sales pr{￿¢&￿ and their rn￿ket value at tho %tart of the year, or their subwent cost. and ￿L. Charg￿ or Cr￿lted to the StatLYnent of Flnancial Activities in the ￿1(￿ of distK)sal. Unrealisal gains losses repr&sellt thL movement in markd values dunng theyear atLd are Lredital or Charg￿ to the Statemeni of Financial ActiNities based on the market vallle ai the year end. Trade debton Trade debt(￿S are amounts due frotEL GU8tomers for merchandise sold or Servic￿ tKrfonlled in the ordinary (xTrurs¢ of Trade debtixs are initially at the transaction price. A provision for the impainn¢llt is establi8ha when there 18 ￿j￿ILVe eviden(E that Beny Pomeroy will not IK able to all atnounts due according to the orignal terrns of the re£ekvables. Cajh and ¢asb eqlllvalents Cash and cash equivalents comprise cash on band and call dq)osit4 and (rther short-tom highly liquid investments that are r￿dIlY (xTrnvertible to a known amount of cash and are subj'ect to an insi8nifie4xrt risk of change in value. Trade credltor8 Trade crixlitors are obligation8 to pay for gcths or services that have be£n acquired in the ordinary Cour￿ of business from suppliers. Accounts payable are cla&8tha as cUrT￿t liabilitith, rf the does not have an unconditional right. at the ald of the reporting to defer SL￿ttIernent of the creditiK for at least twelve months after the rq)orting date. If there is 8n un(x)ndili(M￿l rigbt to defer ￿ttIerne￿t for at least twelve months after the reporting date, they are pre￿nted as noll-cum￿t liabilitiÉ TradL ￿ditOrS rebognised initially at the transaLtion price. BorroJving9 Tnterest-knriDg knowings are initially r￿ord￿ at fair valuo nel of transaction c(Bts. Inlerest-Ixaring knowings are subsLqllently catrifA at amortisaj cost. with the d]ffCrth￿ between the pr(KZLalg, net of transacti(n o)st£ and Èh¢ 8mount due OD iedemptioll LEin8 r￿Ogni￿ &% a ch8r8e to the Statement of btnancial Actsvities over the ￿lIX1 of the relevant borrowing Interest expense is recognised on the basis of the eff¢£tive interest methixl and is included in interest payable and Slmilar charg¢* Borrowings are cl&&8ified as currfflt liabilities unless the charity has an un(k)nditional right to defer settlement of the liability for at least twelve months after the rqx)rting date. Page 15 Berry Pomeroy CIO Notes to the Financial Statenients for the Year Ended 31 December 2025 (continued) Fund 8lructure Unrestricted income funds are genLT81 funds that are available f(( use at the tn￿teeS dI￿retiOn in fi￿ther8￿ce of the obj￿ILVe$ of the charity. Restricted ￿ttor￿c fijnds ale those donated for use in a partiClll&r area or for s￿ifiC Purposes, the use of wlllch is restrictal to that area or purpose. FiDan¢ial instruments Cl4&sifvution Financi81 ￿set8 and fillallcial liabiliti£S 8re rtrA)gnised Wh￿ the charity IKcomes a party to the (xintractual provis1￿$ of the mstrument. Financial liabiliti&s alld quity illstruments are cla&8ified a¢oxding to the substance of the contractual arr8ngemaLts entered intix An equity in8tnm]ent is any contra(* that evidences a reskdll￿ interest in the assets of the charity after dducting all of its liabiliti All fmanci81 assets and liabiliti&8 are initially meawed at transaclÈffl pric£ (including transactiffl Costs), ex(¥t for thi)se fmancial a5￿ts Classifi￿ as at fair value through profit or loss, initially ￿eaSured at fair valu¢ (which is nornially the Iransaction price excluding transaction costs), unle&s the mnganent constitutes a financing transactiffl. If an arranga)]ent constitlrtes a fmancing transa¢tiffl, the [￿anCial ass£t or fjnancial Liability is measured at the pres¢nt value of tILe thture pa)rynenls disco￿t￿ at a market rate of interest for a sitn11￿ debt instrumfflt. Financial assets and liabilititx are only offset in the sLatement of financlal p)sition Th￿ell. and only there exisis a legally enforceable right to set off the recO￿lsed amixlljts and the charity intends either to settle on a net basis. or to realisethe awt and settle tbe liability Simultaneo￿SEY. Financial assets are derecognised when and onty when a) the contractual rigbts to the cash flows from the financial asset expire or are setded, b) the cllarity transfers to anothff party substantially all of the risks and rewards of ownetship of tlle flllancial a￿. or c) the chatity. despite having retainal some, but not all, signifiGant risks 8nd rewards of ownffship. h&8 tr8llsfett￿ control of the &%sct lo party. Financial liabiliti&8 are dereL4)8nistsJ i>nly when the obligatiffl speixfiul ￿ the contracl is dischargal. cancelled or expire& lThe cvidence of fair value is a quoted priLt for an identical in an active market. WIL￿ quoted prices are unavailable. the pn￿ of a recent transaction for all idelltical asset provides evkdence of fair vdluc as Ii)ng as th￿e has not been a significant change in economic Clicumstan￿ or a %ignificant lapse of time sinc£ the tr8nsacti(n to()k place. If the markd is not active 2nd r(xxTht transactions ot an identical asset on their are not a 80(xl e&imatc ol fair value, the fair value is estimated by using a valuatiffl techniq￿. Page 16 Berry Pomeroy CIO Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 2 Income from donatiom and legaeies Unrestricted runds General Total 2025 Total 2024 Donati(Hl8 le8aci¢s' Donattons from individuals 155 155 155 155 3 Income from charhabk artivities Unrestricted fund8 General Total 2025 Total 2024 Residential home 980.936 980,936 1.067.985 Unrestricted fund8 General Total funds Residential home 980.936 98A).936 Total for 2025 980.936 980.936 Total foT 2024 1,067.985 1,067,985 4 Inveslmettt income Unrestrlcted funds General Total 2025 Total 2024 Ill(%)me frotn dividends. Dividends r¢￿Vable fiom other listed investments 14,593 14,593 14.494 Page 17 Berry Pomeroy CIO Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 5 Expenditure on charitable activih Unre8trleted fund$ Ceneral Restrlcted fund$ Totsl fwidy Charitable activities Depreciati(n. arnortisatiffl and other similat 1.026.648 1,026.648 31,342 15.393 1,440 31.342 15,393 1.440 Allocated support c(Bts Governance costs Total for 2025 1.074.823 1,074,823 Total for 2024 914.196 24.273 938.469 6 Analysi8 of g0venw￿% and 8llPPOrt costs Governance costs Unmtricted funds General Total 2025 Totsl 2024 Indep¢ndLmt cxamin¢x fees ExattLination of the financial statan¢mts 1,440 1.440 1,320 1,440 1,320 7 Iyet incomingloutgoing reaourees Net (outgoing)lincomiDg res(wces for theyear include: 2025 2024 Dq)rcGiation of fixed as￿5 31,342 24.273 8 Trustees remuneration and espen8es No trnstees. nor any Per￿lls CO[￿eCtOj with thenL have ￿e1Ved any r¢munerats(m trcm the Charity during the year. Page 18 Berry Pomeroy CIO Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 9 Staff eogt8 The aggregate payroll costs w¢r¢ as follows.. The monthty average num1￿ of persons (including senkor manageM￿t I leadership team) employed by the charity during the year expressed as full time equivalents was &8 follows.. 2025 2024 Engaga on charitaLq¢ activiti¢s Engagal on tnanaganfflt and adminiblrati(n 31 31 34 34 ContributiC￿S to the employ¢¢ pension ￿hernes for theyear £15,781 (2024- £13.180). No employtt rec£iveAJ emolumentsof more than £60.(KX) during theyear The total employee ttnefits of the key maDagemfflt personnel of the clwity were £122,598 Q024 - £128,221). 10 Taxation Th¢ charity is a rLgistered charity and is therefore ex(￿p1 from corporation tax. Page 19 Berry Pomerny CIO Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 11 Tangibk rued a88ets Land and Furniture and buildings eqthpment Compu¢er equipment Total At l January 2025 Additi￿8 528.78A 87.419 200.338 184 729.31 87,419 At 31 Decemlw 2025 616203 200.338 816,725 Deprecialion At l January 2025 Charge for theye8r 2(￿,864 29.691 198.031 1.651 184 405,079 31,342 At 31 2025 236.555 199.6¥2 436,421 Iyet l)(bok value At 311)ecemkn 2025 379,648 656 380.304 31 D￿btt 2024 321,920 2,307 324,227 Ill￿ud￿ within the net E(*)k value of land and buildings aEove is £379.648 (2024 - £321.920) in respect of freehold land and ￿lIdIn￿ and £Nil (2024 - £Nil) in res￿ of leas&olds. Page 20 Berry Pomerny CIO Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 12 ￿￿ed asset investments 2025 2024 tnvestments 511.219 455,030 Other inve8tn*Dts Listed Investments Total Cost or Valuation At l January 2025 Revaluation Additions Disposals 440,977 35,040 64.719 (55.190 440.977 35.040 64,719 At 31 DecemLEr 2025 Cash awaitmg inv&8lrncnt 485,546 25,673 485.546 25.673 Ilet I￿￿k valuc At 3 l Decemkn 2025 511.219 51 1.219 At 31 De(wnber 2024 455,030 455.030 The cost of the investments at 31.12.25 £409,127 (2024.. £387.978). All inv*Stments are held on the st(Kk exthange. Pa8e21 Berry Pomeroy CIO Not￿ to the Financial Statements for the Year Ended 31 December 2025 (continued) 13 Debtor8 2025 2024 Trad¢ debtcfs Pr¢paym¢i]ts 530 4,528 10.354 3.910 5.058 14,264 14 Cwh and cash equivalents 2025 2024 Cath on hand Cth at bank 2,955 61,484 64,439 2.844 I77,2￿) 180.124 15 Creditors: amounts falling due within one year 2025 2024 Trade cr&lilors Other taxation and s(￿1&1 S￿urity Other creditors Acuuals 17.469 14.727 3,179 5,720 9.359 3.146 9,865 41.095 22.370 Page 22 Berry Pomeroy CIO Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 17 Analysis of net assets behveen funds Unre$tricted funds General Total funds at 31 December 2025 Tangible fixed asset5 Fixed asset Anvestnkents cUm￿l a&8ets Cllrr￿t liabllities 380.304 511.219 69,497 (41.095) 380.304 511.219 69.497 (41.095 919.925 Total net a&sets 919,925 Unrestrieted fund8 General Total funds at 31 December 2024 Re81ricted funds Tau￿ble fixed assets Fixed asset investm￿ts CTJrrent assets Currait liabiliti&5 57.847 455.030 194.388 266.380 324,227 455.030 194.388 22.370 Total net a&%ets 684,895 2￿.580 951275 Page 25 Berry Pomeroy CIO Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 18 Analysis rf net funds At31 December 2025 At l JaDuary ￿nancIng casb 2025 flows Casb at bank 8nd in hand 180,124 (115.685) 64.439 Nd debt 180,124 (115,685) 64,439 At31 December 2024 At l January Financing ca8h 2024 flows CLsh at bank and in hand 62.402 117.722 J80,124 Nd d¢bt 62,402 117,722 180.124 Page 26