**Charity number: 1180725**
## **FRIEND IN DEED**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2025**
## **FRIEND IN DEED**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 6|
|**Independent examiner's report**|7 - 8|
|**Statement of financial activities**|9|
|**Balance sheet**|10|
|**Notes to the financial statements**|11 - 21|
**FRIEND IN DEED**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025**
**Trustees** Stuart Beard, Chair Victoria Holt (resigned 31 August 2024) Emma Frost Deborah Jane O'Callaghan (appointed 1 August 2024)
**Charity registered number** 1180725 **Principal office** 7 The Close Norwich Norfolk NR1 4DJ **Accountants** MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ
Page 1
## **FRIEND IN DEED**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025**
The Trustees present their annual report together with the financial statements of the Charity for the year 1 April 2024 to 31 March 2025.
Friend in Deed provides social and recreational events involving the local community and the focus on intergenerational activity continues to be well received and understood. Friend in Deed resolves to engage with and encourage friendships between people of all ages and to the extent that it is possible, to record and share the positive impact on their lives.
Friend in Deed expanded during the year and continues to be flexible in order to meet different policies at each care home, care group and local authority. Remote provision remains necessary and is a useful means of communication. In the year ended March 2025, Friend in Deed was granted project funding to continue support of the permanent staff team, established strategic relationships and received media coverage¹.
The Trustees recognise the importance of volunteers. In addition to being central to the membership scheme Friend in Deed offers, volunteers also support events, administration, activity delivery and managing community projects.
¹ The Evening News, Just Regional Wroxham, Just Regional Hellesdon, Just Regional Wymondham, Just Regional Drayton and Taverham, BBC Radio Norfolk.
## **Structure, governance and management**
## **a. Constitution**
Friend in Deed is a Charitable Incorporated Organisation (registration number 1180725), 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.
## **Objectives and activities**
## **a. Policies and objectives**
The objectives of the charity are defined in the Friend in Deed Constitution dated 12 November 2018.
To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of older people who are socially excluded and assisting them to integrate into society, by providing social and recreational facilities and events involving the local community.
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)'.
Page 2
## **FRIEND IN DEED**
**TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025**
## **Objectives and activities (continued)**
## **b. Strategies for achieving objectives**
Friend in Deed depends on grants, donations, income generated from the monthly membership scheme and other fees to cover operating costs. In setting the level of fees, concessions and bursaries, the Trustees give careful consideration to the accessibility of programmes and facilities in relation to the objectives.
## **c. Activities undertaken to achieve objectives**
Friend in Deed activities include year round provision of engagement opportunities for people across East Anglia. The period was very successful with events at 35 (2024: 24) care homes and online and postal events at 30 (2024: 24). Friend in Deed returned to working with older people in sheltered housing sites with 3 (2024: 3) housing providers. Friend in Deed engaged with 525 (2024: 396) older people in the period.
At the end of the year, 35 (2024: 24) care homes were members of the scheme which provides regular events within each setting alongside remote provision as required. Membership provides regular interaction between the generations and has resulted in an improvement in the wellbeing of older people in care settings. The regular nature of membership income from care homes on this scheme is important for the sustainability of Friend in Deed. In order to remain inclusive, if care home management want to take part in the scheme but cannot afford to pay for membership, Friend in Deed seeks partial subsidy or full funding for membership to allow as many care homes to partake in the scheme as possible. 11 (2024: 5) of the membership care homes were in receipt of subsidy or had membership paid in full by grant funding or corporate sponsorship.
In addition to membership events, Friend in Deed organises music sessions that care homes book to suit the setting calendar and available resources. These sessions include activities around singing and movement and are also attended by younger people.
Friend in Deed worked with 1 (2024:1) university, 32 (2024: 16) schools, 4 (2024:3) nurseries and 3 (2024: 4) child minder settings on projects using written communication and video technology to increase impact and support the most isolated older people in care homes and children in schools, babies and toddlers.
In the activities outlined above², approximately 8,200 (2024: 7,050) hours of engagement took place in the period.
Corporate sponsors and local not for profit organisations recognised the impact of isolation on care home residents and provided funding to purchase equipment to address the problem.
Many carers, families and friends of older people report that their loved ones look forward to communicating with the younger people and children. Many of the Friend in Deed supporters using platforms such as Just Giving are those who see the impact of our engagement activity most clearly; family members of residents or staff from the care homes. Supporters made personal donations or held funeral collections in the name of a relative who has passed away. The young people and their guardians greatly enjoy and gain confidence from the companionship and experience of the older people and attend regularly to help children build lasting relationships.
The Friend in Deed business plan documents the intention of the Trustees to build a strong and resilient organisation, provide excellent value and repeatable experiences that improve the wellbeing of those involved.
² Intergenerational Care Visits (Little Visitors, Junior Visitors, Community Visitors, Community Visitors Adult), Intergenerational Remote Care Visits, Intergenerational Music Sessions, monthly Care Home Quiz, School Projects, Care Home Choir, Pen Pals Scheme, care home activity collaborations such as science sessions and Trick or Treat Halloween events, All Ages Love Learning, weekly newsletter for care home residents, Clarion Future Community Kindness Award, Junior Care Home Ambassador scheme, annual sports day, larger community events.
Page 3
## **FRIEND IN DEED**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025**
## **Objectives and activities (continued)**
## **d. Volunteers**
The value of time and services provided by volunteers has not been included; this amounted to 85 (2024: 36) hours back office support and 8,200 (2024: 7,050) hours community engagement during the year.
## **e. Main activities undertaken to further the Charity's purposes for the public benefit**
In planning activities, as set out above, the Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance on public benefit and fee charging.
## **Achievements and performance**
## **a. Main achievements of the Charity**
- Delivery of 8,200 [2024: 7,050] hours of intergenerational engagement and participation activity
- 150 [2024: 120] students took part in intergenerational quizzes and care home choir sessions
- 245 [2024: 165] students visited care homes to play games, chat, and take part in other interactive activities
- 53 [2024: 82] school pupils and little visitors helped with content for our weekly newsletter to care homes
- 25 [2024: 85] little visitors took part in creative activities posted to them so that care home residents could enjoy activities that children were also participating in
- 8 [2024: 10] junior care home ambassadors previously appointed continued in their roles overseeing 4 [2024: 5] care homes
- 42 [2024: 24] intergenerational music online events were organised by Friend in Deed and run by external professionals with the assistance of local schools
- Subsidised or fully funded membership provided to 11 [2024: 5] care homes
- Engaged with 9,283 [2024: 8,660] people who want to help reduce loneliness
- A total of 85 [2024: 36] voluntary hours were undertaken, helping to support events, administration, fundraising activity delivery and manage new activities
- Collaborated with 32 [2024: 16] schools 4 [2024: 3] nursery provisions, 3 [2024: 4] childminding services and 1 [2024: 1] university (UEA)
Page 4
**FRIEND IN DEED**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025**
## **Financial review**
## **a. Going concern**
These financial statements have been prepared on a going concern basis. Uncertainties regarding visits to care homes have passed. However, the care sector continues to experience difficulties in recruiting staff, has low staff numbers and depleted morale. This can make it difficult for homes to manage visitor sessions or activities organised by Friend in Deed as was the case before the pandemic. Remote provision continues to be popular for this reason.
The objectives of Friend in Deed remain unaffected and methods are available and in place to continue activities and engagement regardless of post pandemic procedures that vary across the care home scheme membership. The organisation has modified the basis of activity to include remote support to care settings within the membership, although face to face visits are now allowable in homes.
The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The forecast income is sufficient considering the level of expenditure for the charity to be able to continue as a going concern.
## **b. Reserves policy**
At 31 March 2025, free reserves were £38,699 ( _2024: £_ 21,784). The Trustees work towards a minimum reserve of three months operational commitment (to be adjusted as operational commitments change), with an optimum of six months.
## **c. Results for the year**
The financial statements have been prepared in accordance with current statutory requirements and comply with the terms of the charity’s governing document.
The surplus on unrestricted funds for the period was £16,915 (2024: Surplus of £13,590).
Restricted funds held and carried forward at 31 March 2025 were £67,244 (2024: £92,529).
Total income was £89,360 (2024: £163,665) of which 54% (2024: 82%) was restricted.
Income from grants and contracts continued to be critical to the ability of Friend in Deed to maintain its activities. Major sources of funding are disclosed in the notes to the financial statements. A breakdown of expenditure for the year is also disclosed in the notes to the financial statements.
Page 5
## **FRIEND IN DEED**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025**
## **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:
- ∂ select suitable accounting policies and then apply them consistently;
- ∂ observe the methods and principles of the Charities SORP (FRS 102);
- ∂ make judgements and accounting estimates that are reasonable and prudent;
- ∂ state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- ∂ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
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:
**Stuart Beard** (Chair of Trustees) Date: 14 December 2025
Page 6
## **FRIEND IN DEED**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025**
## **Independent examiner's report to the Trustees of Friend in Deed ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 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**
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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.
Page 7
## **FRIEND IN DEED**
## **INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025**
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.
Signed:
Dated: 16 December 2025
Alice Lynch BSc FCA DChA
## **MA Partners LLP**
Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ
Page 8
## **FRIEND IN DEED**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
|**Note**
**Income from:**
Voluntary income
2
Charitable activities
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**
**£**
**7,786**
**33,492**
**196**
**41,474**
**83,269**
**83,269**
**(41,795)**
**58,710**
**16,915**
**21,784**
**16,915**
**38,699**|**Restricted**
**funds**
**2025**
**£**
**47,886**
**-**
**-**
**47,886**
**14,461**
**14,461**
**33,425**
**(58,710)**
**(25,285)**
**92,529**
**(25,285)**
**67,244**|**Total**
**funds**
**2025**
**£**
**55,672**
**33,492**
**196**
**89,360**
**97,730**
**97,730**
**(8,370)**
**-**
**(8,370)**
**114,313**
**(8,370)**
**105,943**|_Total_
_funds_
_2024_
_£_
_136,657_
_26,895_
_113_|
|---|---|---|---|---|
|||||_163,665_|
|||||_71,353_|
|||||_71,353_|
|||||_92,312_
_-_|
|||||_92,312_|
|||||_22,001_
_92,312_|
|||||_114,313_|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 11 to 21 form part of these financial statements.
Page 9
## **FRIEND IN DEED**
## **BALANCE SHEET AS AT 31 MARCH 2025**
|**Note**
**Current assets**
Debtors
9
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**|**22,477**
**91,518**
**113,995**
**(8,052)**|**2025**
**£**
**105,943**
**105,943**
**105,943**
**67,244**
**38,699**
**105,943**|_54,533_
_70,762_
_125,295_
_(10,982)_|_2024_
_£_
_114,313_|
|---|---|---|---|---|
|||||_114,313_|
|||||_114,313_|
|||||_92,529_
_21,784_|
|||||_114,313_|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
## **Stuart Beard**
(Chair of Trustees) Date: 14 December 2025
The notes on pages 11 to 21 form part of these financial statements.
Page 10
**FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1. Accounting policies**
## **1.1 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Friend in Deed 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.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.
## **1.2 Going concern**
The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The forecast income is sufficient considering the level of expenditure for the charity to be able to continue as a going concern.
## **1.3 Income**
All income is recognised once the Charity has entitlement to the income after any conditions have been met, it is probable that the income will be received and the amount of income receivable can be measured reliably.
For donations and grants to be recognised the charity will have been notified of the amounts and the settlement date. If there are conditions attached to the donation or grant and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfillment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Care scheme income includes membership fees for the Little Visitor scheme within care settings. Income is recognised in line with the membership benefits received.
Page 11
**FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1. Accounting policies (continued)**
## **1.4 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 on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
## **1.5 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.
## **1.6 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid.
## **1.7 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.
## **1.8 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.
## **1.9 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.
## **1.10 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 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.
Page 12
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **2. Voluntary income**
|Grants, donations and sponsorship
_Total 2024_|**Unrestricted**
**funds**
**2025**
**£**
7,786
_2,541_|**Restricted**
**funds**
**2025**
**£**
47,886
_134,116_|**Total**
**funds**
**2025**
**£**
**55,672**
_136,657_|_Total_
_funds_
_2024_
_£_
_136,657_|
|---|---|---|---|---|
||||||
## **3. Income from charitable activities**
|Care Scheme income
Other income
**Total 2025**
_Total 2024_|**Unrestricted**
**funds**
**2025**
**£**
33,492
-
33,492
_26,895_|**Total**
**funds**
**2025**
**£**
**33,492**
**-**
**33,492**
_26,895_|_Total_
_funds_
_2024_
_£_
_26,075_
_820_|
|---|---|---|---|
||||_26,895_|
|||||
## **4. Investment income**
|Bank interest
_Total 2024_|**Unrestricted**
**funds**
**2025**
**£**
196
_113_|**Total**
**funds**
**2025**
**£**
**196**
_113_|_Total_
_funds_
_2024_
_£_
_113_|
|---|---|---|---|
|||||
Page 13
**FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **5. Analysis of expenditure by activities**
|Charitable activities
_Total 2024_|**Activities**
**undertaken**
**directly**
**2025**
**£**
91,781
_66,310_|**Support**
**costs**
**2025**
**£**
5,949
_5,043_|**Total**
**funds**
**2025**
**£**
**97,730**
_71,353_|_Total_
_funds_
_2024_
_£_
_71,353_|
|---|---|---|---|---|
||||||
## **Analysis of direct costs**
|Staff costs
Project expenses
Self employed personnel
Travel
Recruitment and employee costs|**Total**
**funds**
**2025**
**£**
**50,206**
**16,012**
**20,586**
**3,809**
**1,168**
**91,781**|_Total_
_funds_
_2024_
_£_
_34,622_
_18,059_
_10,600_
_1,845_
_1,184_|
|---|---|---|
|||_66,310_|
## **Analysis of support costs**
|Office costs
Marketing
Insurance
Professional fees
Bad debts
Bank charges|**Total**
**funds**
**2025**
**£**
**3,090**
**1,264**
**549**
**986**
**-**
**60**
**5,949**|_Total_
_funds_
_2024_
_£_
_1,938_
_1,497_
_672_
_636_
_240_
_60_|
|---|---|---|
|||_5,043_|
Page 14
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **6. Independent examiner's remuneration**
||**2025**|_2024_|
|---|---|---|
||**£**|_£_|
|Fees payable to the Charity's independent examiner for the independent|||
|examination of the Charity's annual accounts|**900**|_636_|
## **7. Staff costs**
|Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2025**
**£**
**48,579**
**358**
**1,269**
**50,206**|_2024_
_£_
_33,750_
_-_
_872_|
|---|---|---|
||||
|||_34,622_|
The average number of persons employed by the Charity during the year was as follows:
||**2025**||_2024_||
|---|---|---|---|---|
||**No.**||_No._||
|Employees||**1**||_1_|
No employee received remuneration amounting to more than £60,000 in either year.
## **8. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2024 - £NIL)_ .
During the year ended 31 March 2025, no Trustee expenses have been incurred _(2024 - £NIL)_ .
Page 15
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **9. Debtors**
|**Due within one year**
Trade debtors
Prepayments and accrued income|**2025**
**£**
**5,918**
**16,559**
**22,477**|_2024_
_£_
_2,015_
_52,518_|
|---|---|---|
||||
|||_54,533_|
## **10. Creditors: Amounts falling due within one year**
|Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**2025**
**£**
**-**
**2,352**
**243**
**5,457**
**8,052**|_2024_
_£_
_4,267_
_983_
_226_
_5,506_|
|---|---|---|
||||
|||_10,982_|
Page 16
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **11. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
General Funds
**Restricted funds**
Flagship
Aviva All Ages Love Learning
Co op Local Community Fund
Clarion Futures FiD Community
Kindness Award Pilot
Tesco - Groundworks - Junior
Artists Project
The National Lottery
Community Fund
NCF - Sheila Ann Day Fund
NCF - Love Norfolk Fund
Postcode Lottery
NCF - Gt Yarmouth Movement
Fund
Capron & Helliwell
Project Costs Fund
Project Worker Fund
Aviva Car Park Fund
NCF Countering Loneliness
Innovation Fund
NCF Co op Cares
NCF Nelsonspirit Community
Leaders
**Total of funds**|**Balance at 1**
**April 2024**
**£**
**21,784**
**1,020**
**459**
**(248)**
**802**
**283**
**72,800**
**3,159**
**1,080**
**8,281**
**4,817**
**76**
**-**
**-**
**-**
**-**
**-**
**-**
**92,529**
**114,313**|**Income**
**£**
**41,474**
**-**
**-**
**1,056**
**-**
**-**
**-**
**2,922**
**-**
**-**
**-**
**2,201**
**800**
**17,516**
**14,400**
**4,920**
**2,791**
**1,280**
**47,886**
**89,360**|**Expenditure**
**£**
**(83,269)**
**-**
**(142)**
**(312)**
**-**
**(283)**
**-**
**(3,904)**
**-**
**(6,681)**
**(1,241)**
**-**
**(50)**
**-**
**-**
**-**
**(568)**
**(1,280)**
**(14,461)**
**(97,730)**|**Transfers**
**in/out**
**£**
**Balance at 31**
**March 2025**
**£**
**58,710**
**38,699**
**-**
**1,020**
**-**
**317**
**-**
**496**
**-**
**802**
**-**
**-**
**(45,230)**
**27,570**
**-**
**2,177**
**(1,080)**
**-**
**(1,600)**
**-**
**(2,800)**
**776**
**(1,440)**
**837**
**-**
**750**
**160**
**17,676**
**(4,200)**
**10,200**
**(2,520)**
**2,400**
**-**
**2,223**
**-**
**-**
**(58,710)**
**67,244**
**-**
**105,943**|
|---|---|---|---|---|
Page 17
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **11. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted funds**
General Funds
**Restricted funds**
Flagship
Aviva All Ages Love Learning
Co op Local Community Fund
Clarion Futures FiD Community
Kindness Award Pilot
Clarion Futures - Project
worker funding
Clarion Futures - Bid writing &
training
Tesco - Groundworks - Junior
Artists Project
The National Lottery
Community Fund
NCF - Paul Bassham
NCF - Coronation
NCF - Sheila Ann Day Fund
NCF - Love Norfolk Fund
Postcode Lottery
NCF - Gt Yarmouth Movement
Fund
Capron & Helliwell
NCF - Nelson's Spirit
**Total of funds**|_Balance at_
_1 April 2023_
_£_
_8,194_
_1,020_
_1,290_
_(84)_
_823_
_10,000_
_475_
_283_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_13,807_
_22,001_|_Income_
_£_
_29,549_
_-_
_-_
_1,672_
_-_
_-_
_-_
_-_
_104,000_
_5,000_
_200_
_4,888_
_1,440_
_10,200_
_5,057_
_196_
_1,463_
_134,116_
_163,665_|_Expenditure_
_£_
_(53,695)_
_-_
_(831)_
_(1,836)_
_(21)_
_(10,000)_
_(475)_
_-_
_-_
_-_
_(184)_
_(1,729)_
_-_
_(1,119)_
_-_
_-_
_(1,463)_
_(17,658)_
_(71,353)_|_Transfers_
_in/out_
_£_
_37,736_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_(31,200)_
_(5,000)_
_(16)_
_-_
_(360)_
_(800)_
_(240)_
_(120)_
_-_
_(37,736)_
_-_|_Balance at_
_31 March_
_2024_
_£_
_21,784_
_1,020_
_459_
_(248)_
_802_
_-_
_-_
_283_
_72,800_
_-_
_-_
_3,159_
_1,080_
_8,281_
_4,817_
_76_
_-_
_92,529_
_114,313_|
|---|---|---|---|---|---|
Page 18
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **11. Statement of funds (continued)**
Funding received from **Flagship** was for one off events and Little Visitor events within sheltered housing. No such events or visits took place during the current year.
Funding received through **Aviva crowdfunding** was for the All Ages Love Learning project. This project provided schemes of learning for care home residents and school children to both participate in.
The **Co op Local Community Fund** provided a grant for one off Zoom activities to support intergenerational connections.
**Clarion Futures** provided funding for the development of a Community Kindness Award for children to benefit from.
**Tesco** provided funding through Groundworks for the Junior Artists Project following the charity's success in Tesco's blue token collections. The project involved children in the community, particularly those from low income households, receiving new art sets to design art work for care home residents to enjoy.
**The National Lottery Community Fund funds** the ‘Intergenerational Friendships to Reduce Loneliness’ project over 30 months starting in April 2023 which aims to increase the number of care homes receiving regular support through the membership scheme to fifty over the period.
**NCF Sheila Ann Day Fund** granted funds for a second time to continue to run music sessions by external professionals in care homes, to run care home choir sessions face to face and to support larger scale musical events.
Funding was obtained to work with Corton House care home (charitable care home) from the **NCF Love Norfolk Fund.**
**The Postcode Lottery gran** t is to enable FiD to organise larger scale community events for care home residents to attend along with school children.
FiD work with two care homes in Great Yarmouth, run 9 movement sessions across 3 care homes and run a larger scale community event in the area were funded by **NCF Gt Yarmouth Movement Fund.**
Funding to work with a care home in Wroxham was granted from **Capron & Helliwell.**
**NISA Locally** provided a grant to fund intergenerational project costs.
**Yorkshire Building Society, Scottish Power, Town Close Schoo** l and the Gt Yarmouth Movement fund all contributed funds towards the costs of a full-time employee working on intergenerational projects.
The **Aviva Car Park Fund** grant allowed FiD to work with 5 care homes for 24 months from September 2024 to August 2026.
**NCF Countering Loneliness Innovation** Fund was to work with 3 care homes 12 months and funded 6 music sessions in care homes.
**NCF Co op Cares grant** to work with 3 educational provisions to provide opportunities to 'inspire to care'.
**NCF** granted funding to support membership cost of (leadership group) **Nelson's Spirit** .
Page 19
## **FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **12. Summary of funds**
## **Summary of funds - current year**
|General funds
Restricted funds|**Balance at 1**
**April 2024**
**£**
**21,784**
**92,529**
**114,313**|**Income**
**£**
**41,474**
**47,886**
**89,360**|**Expenditure**
**£**
**(83,269)**
**(14,461)**
**(97,730)**|**Transfers**
**in/out**
**£**
**Balance at 31**
**March 2025**
**£**
**58,710**
**38,699**
**(58,710)**
**67,244**
**-**
**105,943**|
|---|---|---|---|---|
## **Summary of funds - prior year**
|General funds
Restricted funds|_Balance at_
_1 April 2023_
_£_
_8,194_
_13,807_
_22,001_|_Income_
_£_
_29,549_
_134,116_
_163,665_|_Expenditure_
_£_
_(53,695)_
_(17,658)_
_(71,353)_|_Transfers_
_in/out_
_£_
_37,736_
_(37,736)_
_-_|_Balance at_
_31 March_
_2024_
_£_
_21,784_
_92,529_|
|---|---|---|---|---|---|
||||||_114,313_|
## **13. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|Current assets
Creditors due within one year
**Total**|**Unrestricted**
**funds**
**2025**
**£**
46,751
(8,052)
38,699|**Restricted**
**funds**
**2025**
**£**
67,244
-
67,244|**Total**
**funds**
**2025**
**£**
**113,995**
**(8,052)**|
|---|---|---|---|
||||**105,943**|
Page 20
**FRIEND IN DEED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **13. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds - prior year**
|Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2024_
_£_
_32,766_
_(10,982)_
_21,784_|_Restricted_
_funds_
_2024_
_£_
_92,529_
_-_
_92,529_|_Total_
_funds_
_2024_
_£_
_125,295_
_(10,982)_
_114,313_|
|---|---|---|---|
## **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 represents contributions payable by the Charity to the fund and amounted to £1,269 ( _2024 - £_ 872). Contributions totalling £243 ( _2024 - £_ 226) were payable to the fund at the balance sheet date and are included in creditors.
## **15. Related party transactions**
During the year, the charity received Care Scheme income totalling £1,440 (2024 - £Nil) from Eaton Park Community Association, which has a Trustee in common.
There were no amounts outstanding to or due from Eaton Park Community Association at the year end (2024 - £Nil).
Page 21