Charity registratknn number. 11727 FIELD NURSE CIO TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 David H Evans Ltd
Fleld Nurse CIO Contsnts Page Trustees, Report Independent Examiners Report Slalemenl of Financial Adivities statement of Finandal Position Notes lo the Fin8naal Slatements 10 The followlng pages do not fom part ofthe ststulory &unts. Detailed Statement of FIana ACtitres 11
Field Nurse CIO TTU$tees' R•port For The Year Endgd 31 March 2025 The Iruslees present their report and the financial statements for tho ye8r ended 31 Marth 2025. Objactives and Activities Aims and Objectfves Field Nurse CIO LS a UK based charity that supports the Physic and mental health of people in rural areas wilhln Lancashire. Yorkshire and Curnbria. The charity employs qualified nurses who attend agTiGultural auction marts and various agrultUral shows and events. Referenc8 and Administrative Detalls Trustees T Richard Schofield Ms Kathryn Phlllips lapwinted 01109r2024) Mr John Dugdale Charlty Number 1179627 Prlnclpal Address Brookslde Coltage Grunsaglll Tosside Skipton BD23 4SJ Independenl Exinr David H Evans Chartered Accountant David H Evans Ltd Chartpred Accountants Unll 27B. Mitlon Road Bijsiness Park Mitton Road Whallsy Lancashlre BB7 9YE Page 1
Fleld Nurs• CIO Trustees. Report {continuedl For Tho Year Ended 31 March 2025 The trustees, report was aFvroved by the trM)ard of truslees arKI S5ned on its behalf by. Mr Rlchard Schofield Trustee 10112026 PwJ& 2
Flold Nurse CIO Independent Examlnorfs Report to the Twstees of Field Nurse CIO For The Year Ended 31 March 2025 I report to the trustees on my examinaflon of the CoUnts of Field Nurse CIO (Ihe Trusll for the year ended 31 March 2025. Responslbllltt8s and Basls of Raport As the charity Irustses of the Trust you are responsible for the preparation of thg accoun15 in accordan with the requirements of the charit Act 2011 fihe Acr). I report in resp8cI of my examination of the Trust's aowunts carried out under section 145 of the 2011 Act 8nd in carrying out my examination, I have fdlowed the applicable Directions gNen by the Charity Commisslon undgr section 14515)Ib} of the ACL Independent Examlnerfs Statement I have cOMpted my examination. I conflmi that no malervdl matters have come to my attention in connection wtth the examinallon giving me caus8 Its bdiev6 that in any material respect.. l. accounting records were not kept in respect of the Trust as required by wtion 130 of the Act,. or 2. tho accounts do not aOTd with those records: or 3. the ac(x)unts do not comply with the applicable requirements conceming the form and ntents of accoun18 set out in thè Chaiiti9s IAL*ounts and Reports) Regulations 2008 other than any requirement that the accounts gwe a Irue and fair which is not a matter considered 85 part of an independent examination. I have no concerns and have come across no other matter5 in connection with the examinatK)n to whlch att8ntlon should be drawn in this repgrt in order to enable a proper understanding of the accounts to be reached. David H Evans Chartered Accountant 0610112026 Unit 27B, Mltton Road Business Park Mitton Road Whalley Lancashire BB7 9YE Page 3
Fleld Nurse CIO Statgment of Financlal Actlvltles For The Year Ended 31 Mah 2025 2025 2024 Unrg$trlcted Restrlcted Total Unrestrlcted funds funds fund6 funds Notss INCOME AND ENDOWMENTS FROM: Donations and legaCS EXPENDITURE ON: Charit8ble aclivilies.. Providing health and wellbelng advice. NET EXPENDITURE 18.270 11,009 29,279 25,265 (27.0291 111,009) (38,038) (8,759) 18,759) 128.6541 13,389) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 18,759} 18,759} (3,3891 28.299 28,299 31.688 13 19.540 19,540 28,299 The notes on pages 6 10 10 form part of th8se financial statements. Page 4
Fleld Nurse CIO ststement of Flnancial Posltlon As At 31 March 2025 2025 2024 Unrestrlcted Restrlcted Total funds funds fund5 Total fund$ Notes FIXED ASSETS Tangible Ass9ts 10 4,611 9,414 14.025 6,148 4,611 9.414 14.025 6.148 CURRENT ASSETS Cash at bank and in hand 14.929 14,929 22.151 14,929 14.929 22,151 Credltors: Amounts Falllng Dua Within One Year 11 {9,414) 19.4141 NET CURRENT ASSETS {LIABIUTIES} 14,929 19.4141 5,515 22.151 TOTAL ASSETS LESS CURRENT LIABILMES 19,540 19,540 28.299 NET ASSETS 19,540 19.540 28,299 FUNDS OF THE CHARrr Unrestricted Funds 19.540 28,299 TOTAL FUNDS 13 19,540 28,299 On behalf of the board g sU.-IJ Mr Richard Schofield Trustee 0610112026 The notes on pages 6 10 10 fonn part of these financ4al stalem8nts. Page 5
Fleld Nurse CIO Noteg to the Flnanclal Stslements ForThe Year Ended 31 March 2025 General Infom)atlon Field Nurse CIO is a charitable incorporated organisation registered wtth the Charity Commisslon. register charity number 1179627. The prinL¥pal address is Brooksmje Cottage , Gnmsagill. Tosside. Skipton. BD23 4SJ. 2. Accounting Pollclos 2.1. Basi$ of Preparatlon of Financlal Statsments Th8 financial statements have been prepared in acCordar with the Charities SORP {FRS 1021 "Accountlng and Reporting by Charities.. Statement of Recommended Practice applicable to CharleS preparing their accounts in aL%ordance with the Financial Reporting Standarrl applicable in the UK and Republic of Ireland {FRS 1021 (effective 1 January 2019).. Finanual Reporting Standard 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Irdand. and the Charities Act 2011. The charlty is a Publlc Benefit Entity as defined by FRS 102. 2.2. Incornlng Resources Donations are recongni8ed 8s and when Tlved. Both Restricted and UnTeslricted Fund Granls are recogniwj in the pertrxl received. Any Capital Grants arg offset agalnst the LX)sl of Ihe asset for whlc* the the grant was made. 2.3. Resources Expended Resources expended are recongnised on an accruals basis and a¢xounted for in accordance wlth the CharitEs Statement of Recommended Practice {SORPI. 2.4. Tangible Flxed A55ets and DeprlatIon Tangible fixed assets are measured al $t less accumulated depradabon and any accurnulaled impairment losses. Depreciation L8 prDMded al rale5 calculated lo write off the cost of the fixed assets. less their estimated residual valu8. over thelT eX[ed useful INes on the followirvJ bases". Plant & Machinery Motor Vehides Fixtures & Fitting8 Computer Equipment 25% ofthe written down value 25% of the written down value 25% of the written down value 25% of the written down value 2.5. Cash and Cash Equlvalents Cash and cash equivalents ar8 basic financial assets aryj indude cash in haThJ and deposlts held at call with banks, other short-lerm hvJhty liqukl investments that mature in no more than three months from the dale of acquisition and are readily convertible to a known amount of cash with insignificant rksk of change In value. and bank overdrafts. Income from Donallon8 and Legacles 2025 UTrrestrlcted Restsl¢ted Total funds funds fund6 Donations and glfts Grants 15,260 3.010 15,261 14,018 11.008 18.270 11.009 29,279 Page 6
Field Nurse CIO Notss to the Financlal Statements (contlnuedl For The Yèai Ended 31 March 2025 2024 Unrestrlcted Ro$trlGted funds Totsl funds funds Donations and gifts Grants 12.765 12.500 12.765 12.500 25,265 25.265 Net Incomel(Expendliurel Thg net expendlture is slated after chargiwll¢xeditsng}'. 2025 2024 Depreciatson of tangib le fixed assets- owned 1.537 5. Analysls of Expendlture 2025 Actlvlti•s Support undertaken costs dlrectty (see note 6) Total Provldlng health and wellbeing a(Mce. 28.392 9,646 38,038 2024 Actlvltles Support undertaken costs diTeGty (see note 6) Total Providing heaith and wellbeing advKe. 23.299 5.355 28.654 Support Costs 2025 Provldlng health and wellbelng advice. Employee costs General adminSslration 872 8.774 9,646 Page 7
Fleld Nurse CIO Notes to the Flnanctal Statèments (continued) For The Year Ended 31 March 2025 2024 Providing health and wellb¢lng advlcg. Employee costs General administration 1.897 3,458 5.355 Indepèndent Ex8mlneVs Remuneratlon The Independ8nt Examiner does not make a separate charye for the lThJependent ExaminatM)n. 2025 2024 Indendant examination of the flnanLyal statements Other assurance s8rvices Tax advisory servi$ Other financial rviCeS 1.176 950 1.176 950 The charge analysed as Other finanaal servkes L8 for accounts preparation and payroll administration. Staff Costs staff costs wor9 as fdlows: 21)25 2024 Wages and salaries Other pension costs 24,092 296 22.024 318 24,388 22.342 No employees receiv8d gmployee iEnefits {exduding employer pension costs) for the rew)rOng period of more than £60.000. Average Number of Employees Average number of employees during the year was: 1412024". 8) Page 8
Fl•ld Nurse CIO Notes to the Flnanclal Statemènts (continued) For Tho Year Ended 31 March 2025 10. Tanglbl? Assets Plant & Machlnery Fixtures & Ftttings Totsl Cost AS at 1 April 2024 Additions 10.500 9.414 9,414 As at 31 March 2025 18.414 1,500 19,914 Dgpreclation As al 1 April 2024 Provided during the p8riod As 8131 March 2025 3.563 1,359 789 178 4,352 1,537 4,922 967 5.889 Net Book Volue As at 31 March 2025 13.492 533 14,025 A5 at 1 April 2024 5.437 711 6,148 11. Creditors: Amounts Falling Due Within One Year 2025 2024 Other cr¢ditors 9,414 12. Penslon Commltments The charity yrates a defined Contribution penwon scheme. The ossets of the sthme are held separataly from those of thg charity In an independenuy administerèj fund. Durfng the ygar the charge to the statement of financial athriies in resFect of defined ¢X)ntrfbution schemes was £296 {2024.. £3181. Al the slalgment of flnancial position date contributn$ of £NIL were lo the fvnd and are Included in creditors. 13. Movemont in Funds As at 1 April 2024 Asat31 Expendlturg March 2025 Income Unrgstricted funds General.. General unreslrKted fuThJ Restricted funds 28,299 18,270 {27,0291 19,540 ..CONTINUED Page 9
Flèld Nurse CIO Notes to th8 Financlal Statements (contIndI For The Year Ended 31 March 2025 Defra Farmir@ Stronger arKI Longer Craven Communilles Fund 9,509 1.500 19,5091 11.500) Total restricted funds 11,009 111.0091 Total funds 28.299 29,279 (38.038) 19,540 As at 1 Aprfl 2023 A8at31 Exponditure March 2024 Income Unrestrlctsd funds General.. General unrestricted fund 31,688 25,265 {28.654) 28,299 Totsl funds 31,688 25.265 128.654) 28,299 14. Transactlons wlth Trusta•s Non8 of the trustees recefved any remuneration or any other benefits fn)m an employment with the charity or a related entiiy during the rrent previous year. No trustee expenses have been incurred. 15. Related Party Dlsclosures There have been no related party Iransaratons In the reportuig pericKI that require dlsclosure. Page 10
Field Nurse CIO Detsiled Statement of Flnanclal Actlvltlgs For The Year Ended 31 March 2025 2025 2024 Totsl funds Total funds INCOME AND ENDOWMETrifs FROM: Donatlons and legacies Donatlons grfls Grants 15,261 14,018 12,765 12,500 29.279 25.265 29,279 25,265 EXPENDITURE ON: Charltable Activltles: Provldlng health and vmllboing advlce. Protective clolhirrfJ Wages and 88laiies Employers pensi¢)ns- defined ntributIOn schemes Travel and Subsisten expenses Temporary staff Depreciatlon of plant and mlnery Deprecialon ol comFthr equipment staff trainlng Repalrs, rgn8wals and malntenance Insurance Advert181ng and marketing costs Accountancy fees Sundry expenses {656) (24,092) 12961 {1,6881 1123) (1.359) (178) (8721 {5,6671 (1,2311 17fKJ> 11,176) (1281 {22,0241 {3181 {829) {1,8971 11,1881 11,027) (290) (950) 13) 128.6541 128,6541 138,038) (38,0381 18,759) NET EXPENDITURE (3,389) Page 11