||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|
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|||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)|
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||||||
|---|---|---|---|---|
|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)|
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||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|
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|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.|
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|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)|