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2025-12-31-accounts

Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

Charity number: 1178546

SMALL ACTS OF KINDNESS TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 - 18

Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees Mrs A Mann Mr C H Hamill Mrs H Pandya Mr H B Morgan (resigned 30 April 2026) Mr A K Ginder (appointed 6 February 2025) Mr P L Dale (appointed 6 February 2025) Charity registered number 1178546 Principal office 3rd Floor 207 Regent Street London W1B 3HH Accountants Hillier Hopkins LLP Chartered Accountants Radius House 51 Clarendon Road Watford Hertfordshire WD17 1HP

Page 1

Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their annual report together with the financial statements of the Small Acts of Kindness Trust for the year 1 January 2025 to 31 December 2025.

Objectives and activities

a. Policies and objectives

The objective of Small Acts of Kindness Trust is to find ways to prevent and alleviate loneliness and social isolation among older and vulnerable people in the communities we serve – particularly those who are cold in their homes. By doing so, we enable people to remain as independent and healthy as possible and can change their lives. Our work is made possible by the generosity and support of our partners and funders including statutory organisations, trusts and foundations, businesses, County and local councils and individuals.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Strategies for achieving objectives

We work in partnership with over 150 organisations from the voluntary, corporate and statutory sectors and over 450 community volunteers. With their assistance, we source, pack and distribute practical gift bags and helpful information packs that can reduce the negative impact of loneliness and isolation on the physical and mental wellbeing of older and vulnerable people particularly those who are cold in their homes.

c. Activities undertaken to achieve objectives

Our primary activity to achieve our objectives is sourcing, packing and distributing practical gift bags and helpful information packs to our recipients. Additionally, we engage local people to create opportunities for these gifts to be the catalyst for building new social connections within communities.

d. Main activities undertaken to further the Charity's purposes for the public benefit

We currently run two main projects - distributed free to older people throughout Hertfordshire and Bedfordshire:

  1. Warm in Winter gift bags containing: a fleece blanket, thermal hat, gloves, socks, a mug, soup, porridge, hot drinks, Small Acts of Kindness pen and activity book.

  2. Individual Christmas gifts distributed to older people who would otherwise be alone over the Christmas period.

Gift bags also contain a comprehensive pack of information about services and activities for older and vulnerable people.

The Charity also undertakes other projects which in the view of the Trustees fit with our aims and objectives. Examples of these include the partnership working projects noted below under Main Achievements of the Charity including:

Page 2

Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and performance

a. Main achievements of the Charity

Since the Charity began its work ten years ago, we have reached over 120,000 older and vulnerable people identified as being cold in their home or otherwise vulnerable in their communities. Recipients of Warm in Winter gift bags tell us that they:

  1. Are warmer in their homes with the associated reduced risk of cold related illness or seasonal death.

  2. Feel less lonely and isolated.

  3. Have increased feelings of wellbeing.

  4. Are better connected within their communities

The wider achievements of our work include:

  1. Increased social connections between older people and other people within their communities

  2. Signposting older and vulnerable people to available support

  3. Enabling older people and vulnerable to feel empowered to take responsibility to make a difference within their communities

  4. Raising awareness of and engagement in activities and services within communities for older and vulnerable people

  5. Identifying hard to reach, often hidden older people to receive Small Acts of Kindness gift bags thus providing an intervention to those not engaging with other organisations

  6. Bringing together community volunteers to create stronger, better-connected communities

During the year ended 31 December 2025, our achievements in the year were as follows –

  1. Over 21,500 volunteer hours spent packing

  2. Over 17,000 older and vulnerable people reached

  3. 12,000 Warm in Winter gift bags

  4. 14,500 Purple Pages Information Packs

  5. 2,500 Bags of Kindness

  6. 1,000 Christmas gifts

  7. 14,500 Small Acts of Kindness Activity Books

  8. 2,500 Hertfordshire Libraries "Here for You" gift bags

The Trustees believe that the Charity continues to help some of the most vulnerable and older people in our communities across Hertfordshire and Bedfordshire when they need it most.

Page 3

Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and performance (continued)

b. Fundraising activities and income generation

The work of the Charity has been supported throughout the year by individuals, trusts and foundations, companies, local and County Councils. The Trustees are very grateful to them all for sharing our commitment.

In particular, the Trustees are grateful for support from the following organisations:

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The unrestricted general funds, £68,207, or reserves, are the funds that are freely available to be used for the charity’s purposes. Reserves exclude restricted funds. The Trustees will continue to review the level of reserves appropriate to the charity.

Structure, governance and management

a. Constitution

Small Acts of Kindness Trust is a registered charity, number 1178546, and is constituted under a Trust deed.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Structure, governance and management (continued)

c. Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Plans for future periods

The Trustees continue to plan for further expansion of the Charity's work as they have successfully done in each of the 10 years of our existence. Our aim remains to broaden our reach across Hertfordshire, Bedfordshire and (subject to growth in funding) to expand further to other counties in the UK. Looking ahead, we remain concerned about the negative impact that higher costs of living will bring for older and vulnerable people. We remain committed to doing everything that we can to respond to the changing and growing needs of vulnerable people in our communities.

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................ Mr C H Hamill (Trustee) Date: 05-05-2026

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

Independent Examiner's Report to the Trustees of Small Acts of Kindness Trust ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2025.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity'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 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 that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

06-05-2026 Signed: Dated: Alexander Bottom ACA

Hillier Hopkins LLP

Chartered Accountants Radius House 51 Clarendon Road Watford Hertfordshire WD17 1HP

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Note
Income from:
Donations and legacies
3
Investments
4
Total income
Expenditure on:
Charitable activities
Total expenditure
Net (expenditure)/income
Transfers between funds
11
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
94,694
1,610
96,304
158,744
158,744
(62,440)
48,656
(13,784)
81,991
(13,784)
68,207		 Restricted
funds
2025
£
137,364
-
137,364
88,708
88,708
48,656
(48,656)
-
-
-
-		 Total
funds
2025
£
232,058
1,610
233,668
247,452
247,452
(13,784)
-
(13,784)
81,991
(13,784)
68,207		 Total
funds
2024
£
286,007
2,015
288,022
278,005
278,005
10,017
-
10,017
71,974
10,017
81,991

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 9 to 18 form part of these financial statements.

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

BALANCE SHEET AS AT 31 DECEMBER 2025

Note
Tangible assets
9
Current assets
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
10
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
11
Unrestricted funds
11
Total funds		 63,883
63,883
(5,272)		 2025
£
9,596
9,596
58,611
68,207
68,207
-
68,207
68,207		 87,303
87,303
(5,312)		 2024
£
-
-
81,991
81,991
81,991
-
81,991
81,991

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Mr C H Hamill Trustee Date: 05-05-2026

The notes on pages 9 to 18 form part of these financial statements.

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. General information

The charity is registered as a Charitable Incorporated Organisation with the Charity Commission in England and Wales. The registered office is shown on the information page of the financial statements.

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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Small Acts of Kindness Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

2. Accounting policies (continued)

2.5 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery

33% On a straight line basis

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.8 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.9 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

3. Income from donations and legacies

Donations
Grants
Total 2024
4.
Investment income
Investment income - local cash
5.
Analysis of expenditure by activities
Direct costs - Charitable Activities
Total 2024		 Unrestricted
funds
2025
£
77,717
16,977
94,694
67,156

Activities
undertaken
directly
2025
£
91,907
142,790		 Restricted
funds
2025
£
-
137,364
137,364
218,851
Unrestricted
funds
2025
£
1,610
Support
costs
2025
£
155,545
135,215		 Total
funds
2025
£
77,717
154,341
232,058
286,007
Total
funds
2025
£
1,610
Total
funds
2025
£
247,452
278,005		 Total
funds
2024
£
45,756
240,251
286,007
Total
funds
2024
£
2,015
Total
funds
2024
£
278,005

Analysis of direct costs

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

5. Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Depreciation
Costs relating to gift distribution
Analysis of support costs
Staff costs
Printing, postage and stationery
Insurance
Accountancy
Sundry expenses
Advertising and marketing
Travel and subsistence
Computer expenses
Conferences and events
Subcontractors
Office expenses
Entertaining
Light, power and heating
Rent and service charges		 Total
funds
2025
£
3,199
88,708
91,907
Total
funds
2025
£
110,113
2,212
2,046
4,857
5,044
3,601
467
5,125
1,598
2,850
551
5,219
1,638
10,224
155,545		 Total
funds
2024
£
-
142,790
142,790
Total
funds
2024
£
96,713
2,957
3,043
5,025
3,866
3,531
484
3,637
1,588
4,350
168
1,622
2,519
5,712
135,215

6. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £2,350 ( 2024 - £2,200 ).

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

7. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2025
£
105,081
2,624
2,408
110,113		 2024
£
90,880
3,776
2,057
96,713

The average number of persons employed by the Charity during the year was as follows:

2025 2024
No. No.
Employees 4 3

No employee received remuneration amounting to more than £60,000 in either year.

Key management personnel remuneration paid during the year amounted to £58,615 (2024: £55,173).

8. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 December 2025, no Trustee expenses have been incurred (2024 - £NIL) .

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

9. Tangible fixed assets

Cost or valuation
Additions
At 31 December 2025
Depreciation
Charge for the year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024		 Plant and
machinery
£
12,795
12,795
3,199
3,199
9,596
-

10. Creditors: Amounts falling due within one year

Other taxation and social security
Other creditors
Accruals and deferred income		 2025
£
1,968
485
2,819
5,272		 2024
£
2,270
402
2,640
5,312

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

11. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds - all funds
Restricted funds
Hertfordshire local authorities
HCF other grants
W3RT
National Lottery Community
Fund
Essex Community
Total of funds		 Balance at 1
January
2025
£
81,991
-
-
-
-
-
-
81,991		 Income
£
96,304
92,936
19,975
2,975
18,728
2,750
137,364
233,668		 Expenditure
£
(158,744)
(88,708)
-
-
-
-
(88,708)
(247,452)		 Transfers
in/out
£
48,656
(4,228)
(19,975)
(2,975)
(18,728)
(2,750)
(48,656)
-		 Balance at
31
December
2025
£
68,207
-
-
-
-
-
-
68,207

The majority of restricted funds relates to funding received from various local authorities (or their agencies) across Hertfordshire and is applied by the charity in accordance with the terms of the specific grant, project or partnership for which it has been given. Other restricted grants include income from Hertfordshire Community Foundation (HCF) and Watford & Three Rivers Trust (W3RT), all designated for specific projects.

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

11. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds - all funds
Restricted funds
Hertfordshire local authorities
HCF other grants
W3RT
National Lottery Community Fund
Befordshire & Luton Community Foundation
Grant from St Albans Old Peoples Trust
Total of funds		 Balance at
1 January
2024
£
71,974
-
-
-
-
-
-
-
71,974		 Income
£
69,171
94,844
15,000
8,228
94,279
5,000
1,500
218,851
288,022		 Expenditure
£
(59,154)
(94,844)
(15,000)
(8,228)
(94,279)
(5,000)
(1,500)
(218,851)
(278,005)		 Balance at
31
December
2024
£
81,991
-
-
-
-
-
-
-
81,991

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

12. Summary of funds

Summary of funds - current year

Balance at
Balance at 1 31
January Transfers December
2025 Income Expenditure in/out 2025
£ £ £ £ £
General funds 81,991 96,304 (158,744) 48,656 68,207
Restricted funds - 137,364 (88,708) (48,656) -
81,991 233,668 (247,452) - 68,207
Summary of funds - prior year
Balance at
Balance at 31
1 January December
2024 Income Expenditure 2024
£ £ £ £
General funds 71,974 69,171 (59,154) 81,991
Restricted funds - 218,851 (218,851) -
71,974 288,022 (278,005) 81,991

13. Analysis of net assets between funds Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Tangible fixed assets
9,596
Current assets
63,883
Creditors due within one year
(5,272)
Total
68,207		 Total
funds
2025
£
9,596
63,883
(5,272)
68,207

14. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge

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Docusign Envelope ID: 15E61395-ABB6-8E1B-8391-AB1963B104C5

SMALL ACTS OF KINDNESS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

14. Pension commitments (continued)

represents contributions payable by the charity to the fund and amounted to £2,408 (2024: £2,057). Contributions were payable to the fund of £485 (2024: £402) at the balance sheet date.

Page 18