COMPANY REGISTRATION NUMBER: 10101915 CHARITY REGISTRATION NUMBER.. 1174742 Comfort Zone Respite Scheme Company Limited by Guarantee Unaudited Flnancial Statements 30 September 2025 Gallagher & Brocklehurst Accountants 50-52 Brookmans Business Pad( Great North Road Brookmans Park Hertfordshire AL9 6NE
Comfort Zone Respite Scheme Company Llmlted by Guarantee Financial Statements Year ended 30 September 2025 Page Trustees, annual report (Incorporating the dirtctor's retMJrt) Independent examlnerfs report to the trustees Statement of financial activities (including income and expenditure account) Statement of financlal positlon statement of cash flows Notes to the financial statements
Comfort Zone Respite Scheme Compary Limited by Guarantee Trustees, Annual Report (Incorporating the Directols Report) Year ended 30 September 2025 The trustees, who are also the dirertors for the purposes of company law, present thelr report and the unaudited financial statements of the charity for the year ended 30 September 2025. Reference and admlnistrative details Registered charlty name Comfort Zone Respite Scheme Charity registration number 1174742 Company registration number10101915 Principal office and reglsteredmapledown ScFK)oI office Claremont Road London NW2 ITP The trustees T L Kwabi K Canavan C M Fitzgerald IndeperKlent examiner Gallagher & Brocklehurst Accountants 50-52 Brookmans Business Park Great North Road Brookmans Park Hertfordshire AL9 6NE structurey governan and management The organisètlon is a charitsble company limited by guarantee, incorporated on 4th April 2016 with Compani house and registered with the charity commission on 20th September 2017. The Memorandum of A550ciation establish the objects and powers of the Charitable Company, and it is govemed under its Articles of Association. The directors of the Company are also Charity Trustees for the purw)ses of Charity law and under the Company's Articles are members of the Charity. All the trustees of the Charity give their time voluntarily and received no benefits from the Charity.
Comfort Zone Respite Scheme Company knmited by Guarantee Trustees, Annual Report (Incorporating the Dlrectorfs Report) {tL*yllnuedJ Year ended 30 September 2025 ObJertives and artlvltles The Charivs purposes is to asssst In the treatment and care of the current and past students of Mapledown School, Cricklewood. London suffering from severe learning disabilities, autism or profound and multiple learnlng disabilities, by the provigon of respite care including cookingi arts, sports and muslc. The aim is to provide a fun safe environment for èll children attendlllg. To provide a wlde variety of sensory experlenc¥ to children with varied needs. Athle¥ements and performance The Trustee5 have continued to SUPtX)rt the cUrnt and past students of Mapledown School in Cricklewood in thelr charltable work. Flmntial Yevlew The Charity made a net profit In the year, Ihe'frustees are of the opinion that the reserves held at the end of the year are sufficient to suppoit, along wllh future donations, the currenl. aiid past siudents of Mapledown Schix)l in a'icklewood. Small company prov151tsThs This report has been prepared in accordante with the provisions appllcable to companies entiued to the small companie5 exemption. The tru5tees' annual report was approved on 4 June 2026 and signed on behalf of the board of trustees by.. T L Kwabi Trustee Charity Secretary
Comfort Zone Respite Scheme Company Limited by Guarantee Independent Examiner's Rekk)rt to the Trustees of Comfort Zone Respite Scheme Year ended 30 September 2025 I report to the trustees on my examination of the financial ststements of Comfort Zone Respite Scheme I'the charity,) for the year ended 30 September 2025. Responsibilitles and basis of report As the trustees of the company (and also its director5 for the purposes of company law) you are responsible for the preparation of the financial statements in accordan with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the company are not requlred to be audited under Part 16 of the 2006 Act ond are eligible for independent examination, I report in respect of my examlnation of the charity'5 accounts as carried out under sertion 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Q)mmission under section 145(51(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 examinatlon glving me cause to believe.. accountlng records were not kept in respect of the charity as required by section 386 of the 2006 Act; or the flnancial statements do not accord with those cOrdS. or the financial statements 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 examlnatbn. or the financial statements have not been ppared In accordance with the methods and principles of the Statement of Recommended Practice for accountlng and reporting by charities applicable to charitie5 preparing their accounts in accordan wlth the Financial Reportlng Standard applicable In the UK and Republic of Ireland (FR5 102). have no concerns and have come across no other matters in connection with ihe examinatlon to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached, Gallagher & Brocklehurst Accountants Independent Examiner 50-52 Brookmans Buslness Park Great North Road Brookman5 Park Hertfordshire AL9 6NE
Comfort Zone Respite Scheme Company Limited by Guarantee Statement of Financsal Activities {including income and expenditure account) Year ended 30 SeptemEer 2025 2025 Unrestricted funds Total funds Total funds 2024 Note Income and endowments Other trading activities Total income 54,838 54,838 41,104 41,104 54,838 54,838 ExpenditLJre Expenditure on raising funds: Costs of raising donations and legacies Total expenditure 58,321 58,321 58,321 57,714 57,714 58,321 Net expenditure and net movement in funds (3,483) (3,483) (16,610) Reconcillation of fund5 Total fLJnds brought forward Total funds carried foNard 5,521 5,521 2,038 22,131 5,521 2,038 The Statement of financial activities includes all gains and losses recognised in the year, All income and expenditure derive from continuing activities. The notes on payes 7 to 12 form part of these flnancial statements.
Comfort Zone Respite Scheme Company knmited by Guarantee Ststsment of Financial Position 30 Seplembei 2025 2025 2024 Not• Current assets Cash at bank and in hand 5,227 8,416 Creditors.. amounts falliny due wlthin one year Net current assets li 432 725 4,795 4,795 7.691 7,691 Total assets less current liabilities Creditors.. amounts falllng due after more than one year Net assets 12 2,757 2,038 2,170 5,521 Funds of the charity Unrestricted fund5 2,038 2,038 5,521 5,521 Total chai'ity funds 13 For the year ending 30 Septeinber 2025 tlie cliarity was entitled to exeniplion from audit under sertion 477 of Ihe Companies Act 2006 relating to small companies. Direttors, responsibilities.. The members have not required the company to obtain an audit of its financial statements for the year in ouestyon in accordance with section 476,. The directors acknowledge thelr responsibilities for thmplying with the requirements of the Art with respert to accounting records and the PTeparalion of financi81 statements. These financial statements Ive heen prepared in accordance Mth the provisions applicable to companies sulijecl to the sma15 companies, regime. These financial statements were appi.oved l)y the board of tl'UStees and authorised for issue on 4 jne 2026, and are signpcl on behalf of the board l)y'. T L Kwabi Trustee Tho ngts5 on pagès 7 to 12 foim part of these Ilnanolal stst4ments.
Comfort Zone Respite Scheme Company Limited by Guarantee Statement of Cash Flows Year ended 30 September 2025 2025 2024 Note Cash flows from operating activities Net expenditure (3,483) (16,610) Adjustments for.. Interest payable and 5imllar charges Accrued expenses 26 587 102 250 Changes in." Trade and other debtors Trdde and other creditors 245 430 (377) (3,247) Cash generated from operations (15,583) Interest paid Net cash used in operating activities (26) (3,273) (102> (15,685) Net decrease in cash and cash equivalents Cash and cash equlvalents at beginning of year Cash and cash equivalents at end of year (3,273) 8,121 (15,685) 23,806 io 4,848 8,121 The notes on pages 7 to 12 form part of these financlal statements.
Comfort Zone Respite Scheme Company Limited by Guarantee Notes to the Financial Statements Year ended 30 SeptemtEr 2025 General informatlon The charity is a public benefit entY and a private company limited by guarantee, registered In England and Wales and a registered charity in England and Wales. The address or the registered Offi is Mapledown School, Claremont Road, London, NW2 ITP. statement of compliance These financlal statements have been prepared in compliance with FRS 102, 'The Financral Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their èccounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (Charitles SORP IFRS 102)) and the Companies Act 2006. Accounting pollcles Basls of preparatlon The financial statements have been prepared on the historical cost basis, as modified by the revaluation of rtain financial assets and liabilities and investment properties measured at falr value through income or expenditure. The financial statements are prepared in sterling, which Is the functional currency of the entity. Golng concern The are no materlal UnrtaIntieS about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparatlon of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estlmates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements (apart from those involving estimations) that management has made In the process of applying the entity's accounting pollcies have no significant effect on the amounts recognised in the financial statements. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by thelr nature, will rarely equal the related actual outcome. The Trustees consider that key assumptions and other sources of estimation UnrtaInty have no 5ignlficant risk of causing a material adjustment to the carrying amount5 of assets and liabilities within the next financial year.
Comfort Zone Respite Scheme Company Limited by Guarantee Notes to the Financial Statements (conbnued) Year ended 30 September 2025 Accounting policies (continued) Fund accounting unstrICted funds are available for use at the discretion of the trustees to further any of the charlty's purpose5. Designated funds are unrestricted funds earmarked by the trustees for partlcular future projert or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of IM sub-classes: restricted income funds or endowment funds. Incomlng resources All incoming resources are Included in the ststement of financial activitie5 when entitlement has passed to the charity; it Is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific wlicies are applied to particular categories of income.. income from donations or grants is recognised when there is eviden of entitlement to the gSft, receipt is probable and its amount can be measured reliably. legacy income 15 recognised when receipt is probable and entitlement is estsbli5hed. income from donated goods is measured at the falr value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estlmated resale value. Donated facilities and serViS are recognised in the accounts when received if the value can be rellably measured, No amounts are included for the contribution of general volunteers. income from contracts for the supply of setvices is recognised with the delivery of the contracted servi. This is classified as unrestricted funds unless there Is a contractual quirement for it to be spent on a particular purpose and returned if unspent, in which case It may be regarded as restricted.
Comfort Zone Respite Scheme Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 30 September 2025 Accounting policies (continued) Resources expended Expenditure is recognised on an accruals basls as a liability 15 incurred. Expenditure includes any VAT which cannot be fully recovered, and Is classified under headlngs of the statement cl financial activitie5 to which it relates.. expenditure on raising funds includes the costs of all fundraising actlvltles, events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable acttvities includes all costs incurred by a charlty In undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the gOVernar of the charity apportioned to charitsble activities. other expenditure includes all expenditure that is neither related to raising fund5 for the charity nor part of its expenditure on charitable activitles. AII costs are allocated to expenditure categorie5 reflecting the use of the resource, Direct costs attributable to a single activity are allocated directly to that actlvity. Shared costs are apportioned between the activities they contribute to on a reasonablei justifiable and consistent basis. Finanaal Instruments The Charlty only has financlal assets and financial liabilities of a kind that qualify as basic financial instrument. Baslc financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loan5 which are subsequently measured at amortised cost using the effective interest method. Limited by guarantee Comfort Zone Respite Scheme is a UK registered charity, number 1174742. It was incortK)rated on 4 April 2016 and has no share capital. other trading activitie$ Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Fee5 ReiVed Charity Donations 54,338 500 54,338 500 41,104 41,104 54,838 54,838 41,104 41,104
Comfort Zone Respite Scheme Company Llmlted by Guarantee Notes to the Financial Statements (mntinuedj Year ended 30 September 2025 Costs of raising donatlons and legacies Unrestrirted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Salaries staff pension contributions Rent Motor and travel Computers & Sothare other type l - telephone Arts crafts and activities Bank charges Snack and foods Dispodable wlpes Cleaning, PPE, health and wellbelng Stationery Sundry expenses Legal and professional fees 45,504 438 826 530 590 313 2,260 26 1,377 77 570 150 1,927 3,733 45,504 438 826 530 590 313 2,260 26 1,377 77 570 150 1,927 3,733 43,180 382 990 390 1,377 43,180 382 990 390 1,377 1,890 102 3,093 368 313 279 2,164 3,186 57,714 1,890 102 3,093 368 313 279 2,164 3,186 57,714 58,321 58,321 Independent examination fees 2025 2024 Fees payable to the indeFkndent examiner for: Independent examinatlon of the financial statements 2,597 2,170 staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2025 Wages and salaries sla1 security Costs 45,504 438 45,942 The average head count of employees during the year was 24. No employee received employee benef5 of more than £60,000 during the year. Trustee remuneratlon and expenses No remuneration or other benefits from employment wh the charity or a related entSty were received by the trustees. io
Comfort Zone Respite Scheme Company Limited by Guarantee Notes to the Financial Statements (contsnued) Year ended 30 September 2025 10. Ca$h and cash equivalents Qish and cash equivalents comprlse the following: 2025 2024 Cash at bank and in hand Bank overdrafts 5,227 {379) 4,848 8,416 (295) 8,121 11. Creditors: amounts falling due within one year 2025 2024 Bank loans and overdrafts Social security and other taxes 379 53 295 430 432 725 12. Credltors: amounts falllng due after more than one year 2025 2024 Accruals and deferred income 2,757 2,170 13. Analysis of charltable funds Unrestricted funds At i October 202 At 30 Septemb er 2025 Income Expenditure Profit and loss account brought forward 5,521 54,838 (58,321) 2,038 At L October 202 At 30 September 2024 Income Expenditure Profit and loss account brought forward 22,131 41,104 {57,714} 5,521 li
Comfort Zone Respite Scheme Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 30 September 2025 14. Analysis of net assets between funds Unrestricted Total Funds Funds 2025 Current assets Creditors le55 than l year Net assets 5,227 (3,189) 2,038 5,227 (3,189) 2,038 Unrestricted Total Funds Funds 2024 Current assets Creditors less than l year 8,416 (2,895) 5,521 8,416 (2,895) 5,521 Net asset$ 15. Analysis of changes in net debt At At l Oct 2024 Cash flows 30 Sep 2025 Cash at bank and in hand Bank overdrafts 8,416 (295) 8,121 (3,189) (84) (3,273) 5,227 1379) 4,848 12