| Pages | ||
|---|---|---|
| Trustees' Annual Report | 2to3 | |
| Independent Examiner's Report | 4 | |
| Statement of Financial Activities | 5 | |
| Summary Income and Expenditure Account | 6 | |
| Balance Sheet | 7 | |
| Statementof Cash flows | 8 | |
| Notes to the Accounts | 9to | 12 |
| Detailed Statement of Financial Activities | 13 |
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total funds | Total funds | ||
| 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | |
| Income and endowments | ||||
| from: | ||||
| Donations and legacies | 998 | 998 | ||
| Total | 998 | 998 | ||
| Expenditure on: | ||||
| Other | 5 | 977 | 977 | 500 |
| Total | 977 | 977 | 500 | |
| Net gains on investments | ||||
| Net income/(expenditure) | 21 | 21 | (500) | |
| Transfers between funds | ||||
| Net income/(expenditure) before othergains/(losses) |
21 | 21 | (500) | |
| Othergains and losses | ||||
| Net movement in funds | 21 | 21 | (500) | |
| Reconciliation offunds: | ||||
| Total funds broughtforward | (946) | (946) | (446) | |
| Total funds carried forward | (925) | (925) | (946) |
| 2025 | 2024 | |
|---|---|---|
| £ | f | |
| Income | 998 | |
| Gross income forthe year | 998 | |
| Expenditure | 977 | 500 |
| Total expenditure forthe year | 977 | 500 |
| Net income/(expenditure) before tax | ||
| forthe year | 21 | (500) |
| Net income/(expenditure )fortheyear | 21 | (500) |
| Company No. | CEO15558 | Notes | 2025 | 2024 |
| £ | ||||
| Current assets | ||||
| Cash at bank | and in hand | 327 | 104 | |
| 327 | 104 | |||
| Creditors: Amount falling due within one year | 7 | (1,252) | (1,050) | |
| Net current liabilities | (925) | (946) | ||
| Total assets less | current liabilities | (925) | (946) | |
| Net liabilities excluding pension asset orliability | (925) | (946) | ||
| Total net liabilities | (925) | (946) | ||
| The funds ofthe | charity | |||
| Restricted funds | 8 | |||
| Unrestricted funds | 8 | |||
| General funds | (925) | (946) | ||
| (925) | (946) | |||
| Reserves | 8 | |||
| Total funds | (925) | (946) |
| 2025 | 2024 | |
|---|---|---|
| Cash flowsfrom operatingactivities | ||
| Net income/(expenditure) perStatement of Financial Activities | 21 | (500) |
| Adjustments for: | ||
| Increase in trade and other payables | 202 | 400 |
| Net cash provided by/(used in) operating activities | 223 | (100) |
| Net cash from investingactivities | ||
| Net cash from financing activities | ||
| Netincrease/(decrease) in cash and cash equivalents | 223 | (100) |
| Cash and cash equivalents atthe beginning oftheyear | 104 | 204 |
| Cash and cash equivalents atthe end ofthe year | 327 | 104 |
| Components ofcash and cash equivalents | ||
| Cash and bank balances | 327 | 104 |
| 327 | 104 |
| Fund accounting | |
|---|---|
| Unrestricted funds | These are available for use at the discretion ofthe trustees in furtherance ofthe |
| general objects ofthe charity. | |
| Designated funds | These are unrestricted funds earmarked bythe trustees for particular purposes. |
| Revaluation funds | These are unrestricted funds which include a revaluation reserve representing the |
| restatement of investment assets at their market values. | |
| Restricted funds | These are available for use subjectto restrictions imposed bythe donororthrough |
| terms of an appeal. | |
| Income | |
| Recognition of | Income is included in the Statement of Financial Activities (SoFA) when the charity |
| income | becomes entitled to, and virtually certain to receive, the income and the amount of |
| the income can be measured with sufficient reliability. | |
| Income with related | Where income has related expenditure the income and related expenditure is |
| expenditure | reported gross in the SoFA. |
| Donations and | Voluntary income received by way of grants, donations and gifts is included in the |
| legacies | the SoFA when receivable and only when the Charity has unconditional |
| entitlement to the income. | |
| Tax reclaims on | Income from tax reclaims is included in the SofA atthe same time as the |
| donations and gifts | gift/donation to which it relates. |
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
| and facilities | where the benefit to the Charity is reasonably quantifiable, measurable and |
| material. | |
| Volunteer help | The value ofany volunteer help received is not included in the accounts. |
| Investment income | This is included in the accounts when receivable. |
| Gains/(losses) on | This includes any gain or loss resulting from revaluing investments to market value |
| revaluation offixed | at the end ofthe year. |
| assets | |
| Gains/(losses) on | This includes anygain or loss on the sale of investments. |
| investment assets |
| Expenditure | |
|---|---|
| Recognition of | Expenditure is recognised on an accruals basis. Expenditure includes any VAT which |
| expenditure | cannot befully recovered, and is reported as part ofthe expenditure to which it |
| relates. | |
| Expenditure on | These comprise the costs associated with attractingvoluntary income, fundraising |
| raising funds | trading costs and investment management costs. |
| Expenditure on | These comprise the costs incurred bythe Charity in the delivery of its activities and |
| charitable activities | services in the furtherance of its objects, including the making ofgrants and |
| governance costs. | |
| Grants payable | All grant expenditure is accounted for on an actual paid basis plus an accrual for |
| grants that have been approved by the trustees atthe end ofthe year but not yet | |
| paid. | |
| Governance costs | These include those costs associated with meeting the constitutional and statutory |
| requirements ofthe Charity, including any audit/independent examination fees, | |
| costs linked to the strategic management ofthe Charity, together with a share of | |
| other administration costs. | |
| Other expenditure | These are support costs not allocated to a particular activity. |
| 3 | Statement of FinancialActivities - prioryear | |||
|---|---|---|---|---|
| Unrestricted | Restricted | |||
| funds | funds | Total funds | ||
| 2024 | 2024 | 2024 | ||
| Expenditure on: | ||||
| Other | 500 | 500 | ||
| Total | 500 | 500 | ||
| Net | income | (500) | (500) | |
| Net | income before other | |||
| gains/(losses) | (500) | (500) | ||
| Othergains and losses: | ||||
| Net | movement in funds | (500) | (500) | |
| Reconciliation of funds: | ||||
| Total funds broughtforward | (446) | (446) | ||
| Total funds carried forward | (500) | (446) | (946) | |
| 4 | Income from donations and legacies | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| £ | £ | £ | ||
| 998 | 998 | |||
| 998 | 998 | |||
| 5 | Otherexpenditure | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| f | £ | |||
| Premises costs | 100 | 100 | 250 | |
| General administrative costs | 327 | 327 | ||
| Legal and professional costs | 550 | 550 | 250 | |
| 977 | 977 | 500 |
| 2025 | 2024 |
|---|---|
| £ | |
| 1,252 | 1,050 |
| 1,252 | 1,050 |
| Incoming | |||||
|---|---|---|---|---|---|
| resources | At 31 | ||||
| At 1January | (including other gains/losses |
Resources expended |
December 2025 |
||
| 2025 | ) | ||||
| £ | £ | ||||
| Restricted funds: | |||||
| Unrestricted funds: | |||||
| General funds | (946) | 998 | (977) | (925) | |
| Total funds | (946) | 998 | (977) | (925) | |
| 9 | Analysis ofnet assets between funds | ||||
| Unrestricted | Total | ||||
| funds | |||||
| £ | £ | ||||
| Net current assets | (925) | (925) | |||
| (925) | (925) | ||||
| 10 | Reconciliation ofnet debt | ||||
| At 31 | |||||
| At 1January | December | ||||
| 2025 | Cash flows | 2025 | |||
| £ | £ | £ | |||
| Cash and cash equivalents | 104 | 223 | 327 | ||
| 104 | 223 | 327 | |||
| Net debt | 104 | 223 | 327 |
| fortheyear ended 31 December 2025 | |||
|---|---|---|---|
| Unrestricted | |||
| funds | Total funds | Total funds | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Income and endowments from: | |||
| Donations and legacies | |||
| 998 | 998 | ||
| 998 | 998 | ||
| Total income and endowments | 998 | 998 | |
| Expenditure on: | |||
| Premises costs | |||
| Rent | 100 | 100 | 250 |
| 100 | 100 | 250 | |
| General administrative costs, | |||
| including depreciation and | |||
| amortisation | |||
| Software, IT support and related | 327 | 327 | |
| costs | |||
| 327 | 327 | ||
| Legal and professional costs | |||
| Audit/Independent examination fees |
550 | 550 | 250 |
| 550 | 550 | 250 | |
| Total ofexpenditure ofothercosts | 977 | 977 | 500 |
| Total expenditure | 977 | 977 | 500 |
| Net gains on investments | |||
| Net income/(expenditure) | 21 | 21 | (500) |
| Net income/(expenditure) before othergains/(losses) |
21 | 21 | (500) |
| Other Gains | |||
| Net movement in funds | 21 | 21 | (500) |
| Reconciliation offunds: | |||
| Total funds brought forward | (946) | (946) | (446) |
| Total funds carried forward | (925) | (925) | (946) |