2025-03-31-accounts

ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

THE ELDERLY AND DISABLED

CHARITABLE TRUST/UK

(Charitable Incorporated Organisation)

CHARITY REGISTRATION No: 1186029

Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

THE ELDERLY AND DISABLED CHARITABLE TRUST/UK

(Charitable Incorporated Organisation)

CONTENTS

Page 3	Legal and Administrative Information
Pages 4 to 29	Trustees' Report
Page 30	Trustees' Responsibilities
Page 31	Statement of Financial Activities
Page 32	Balance Sheet
Pages 33 to 38	Notes to the Financial Statements
Page 39	Independent Examiner's Report

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THE ELDERLY AND DISABLED CHARITABLE TRUST/UK

(Charitable Incorporated Organisation)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1186029 DATE OF REGISTRATION 29th October 2019 START OF FINANCIAL YEAR 1st April 2024 END OF FINANCIAL YEAR 31st March 2025 TRUSTEES AT 31ST MARCH 2025 Jennifer Gerald Eternity Moncrieffe Gina Maziere

LEGAL STATUS Charitable Incorporated Organisation

GOVERNING INSTRUMENT

CIO - Foundation Registered 29th October 2019, As Amended on 23rd May 2021, As Amended on 7th March 2023, As Amended on 7th July 2022, As Amended 19th December 2023, As Amended 19th April 2024.

OBJECTS

To develop the capacity and skills of the members of the socially and economically disadvantaged community in such a way, they are able to identify and help meet their needs, and to participate more fully in society. To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of such people, assisting them to integrate into society. To promote for the benefit of the public the conservation protection and improvement of the physical and natural environment, by promoting biological diversity. To advance the education of the older community in the conservation, protection and improvement of the physical and natural environment. To promote sustainable development for the benefit of the community by the promotion of sustainable means of achieving economical growth and regeneration. To promote social inclusion for the public benefit by working with people in Surrounding areas of NW10, such as elderly ethnic community who are socially excluded on the grounds of age and beliefs, and to relieve the needs of such people through assisted integration.

CORRESPONDENCE ADDRESS

PRIMARY BANKERS

INDEPENDENT EXAMINERS

57 Nene Gardens Feltham Middlesex TW13 5PH National Westminster Bank Plc 250 Bishopsgate London EC2M 4AA Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

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From APRIL 2024 Period start date To MARCH 2025 Period end date

Charity name: THE ELDERLY AND DISABLED CHARITABLE TRUST UK

Charity registration number: 1186029

Objectives and Activities

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SORP reference
Summary of the purposes Para 1.17 we are dedicated to improving the lives of
of the charity as set out in older people through companionship,
its governing document assistance, and community engagement
making a difference in the lives of our older
people by providing essential support and
a sense of belonging.
Together, we can ensure our elderly thrive
and lead fulfilling lives in their golden
years.
Summary of the main Para 1.17 and The past year was defined by substantial
1.19
activities in relation to strategic investment, the successful
those purposes for the launch of a major capital project, and
public benefit, in outstanding support from the community,
particular, the activities, all of which significantly advanced our
projects or services charitable mission.
identified in the accounts. Key Achievements and Impact
Focus Area Highlight Impact
This crucial
funding
enabled the
purchase of a
new van and
£64,480 the
Capital & Major Grant completion of
Funding Awarded the Eco
(Jan 2024). Garden,
providing a
vital boost to
service
capacity and
facilities.
Eco Garden Created a new
Official community
Flagship Opening (by hub for
Project the Mayor of education and
Brent, Tariq wellbeing,
Dar). celebrated by
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the public in a historic event.
Community Engagement Over 1,000 Volunteers engaged from corporate companies and the public. Demonstrated strong community support and increased our capacity to deliver services.
Service Innovation Launch of Digital Literacy Classes. Empowered elderly residents with essential digital skills, supported by the purchase of 10 laptops and employment of a qualified teacher.
Recognition Outstanding Achievement Award (March 9, 2024). Acknowledged four years of dedicated struggle and collective success in meeting our goals.
A Year of Growth, Investment, and
Achievement
The past year was defined by substantial
strategic investment, the successful
launch of a major capital project, and
outstanding support from the community,
all of which significantly advanced our
charitable mission.
Key Achievements and Impact

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Focus Area Highlight Impact
This crucial
funding
enabled the
purchase of a
new van and
£64,480 the
Capital & Major Grant completion of
Funding Awarded the Eco
(Jan 2024). Garden,
providing a
vital boost to
service
capacity and
facilities.
Eco Garden Created a new
Flagship
Official community
Project
Opening (by hub for
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the Mayor of education and
Brent, Tariq wellbeing,
Dar). celebrated by
the public in a
historic event.
Over 1,000 Demonstrated
Volunteers strong
engaged community
Community from support and
Engagement corporate increased our
companies capacity to
and the deliver
public. services.
Empowered
elderly
residents with
essential
Launch of digital skills,
Service Digital supported by
Innovation Literacy the purchase
Classes. of 10 laptops
and
employment
of a qualified
teacher.
Acknowledged
four years of
Outstanding
dedicated
Achievement
struggle and
Recognition Award
collective
(March 9,
success in
2024).
meeting our
goals.
Operational & Financial Status
The charity successfully managed high
demand and addressed legacy issues:
Logistical Capacity: Increased
demand for our Pet Food Bank saw
the Nissan Serena van reinstated at
a cost of over £2,000. We also
benefited from van advertisement,
which generated approximately £50
in pet food donations. We are
actively seeking an additional
adapted van to meet soaring
requests for pickup and drop-off
services.
Governance & Team: Leadership
was strengthened with the
registration of a new Trustee, Gina
Mazière (Feb 2024). The year started
well following the resignation of
Janet Wilson.
Financial Integrity: All accounts and
reporting are up to date. A historical
banking issue from 2021 was
identified (unauthorised use of an
old card in Feb 2024) and swiftly
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resolved, with the bank reinstating
all compromised funds and issuing
an apology, resulting in no financial
loss to the charity.
Look Ahead
While some services saw temporary
suspension due to logistics, the successful
completion of the Eco Garden and
investment in both transport and training
positions the charity for greater stability
and outreach in the coming year. Focus
will be placed on increased advertising and
reviving key partnerships, such as with
Portland School, to ensure maximum
public benefit.
Statement confirming Para 1.18 The Trustees confirm that they have had
whether the trustees have regard to the guidance issued by the
had regard to the Charity Commission on public benefit
guidance issued by the when reviewing the charity's aims and
Charity Commission on objectives, and in planning all future
public benefit activities and projects.
In particular, the Trustees confirm that, in
accordance with their legal duties, they
have paid due regard to the requirement to
exercise their powers exclusively for the
the public benefit and believe that the
activities and achievements detailed in this
Annual Report demonstrate that this duty
has been met.
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Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	/N/A
Policy on social investment including program related investment	Para 1.38	Investment Objective and Strategy Overall Goal: Produce the best financial return with an acceptable level of risk. General Funds Objective: Achieve a relatively high-income level while minimising the risk of capital losses. Time Horizon: Investments are generally for the long term. Trustees must ensure investments do not compromise the ability to meet future planned expenditure. Funds to be Invested: A sum of £0 from general reserves and sums designated as PayPal Giving Fund (PPGF) until required.

				2. Risk Management and Mitigation The Trust has considered and set out mitigations for key risks, including: Risk Mitigation Strategy Inflation and fall in capital values Investment in appreciating assets or fixed deposit accounts. Fall in value/failure of specific investment vehicles Diversification of assets and investment portfolios. Failure of investment counterparties Minimum 'A' credit rating required for deposit-taking institutions, with a maximum £200,000 cash deposit per **counterparty. **	2. Risk Management and Mitigation The Trust has considered and set out mitigations for key risks, including: Risk Mitigation Strategy Inflation and fall in capital values Investment in appreciating assets or fixed deposit accounts. Fall in value/failure of specific investment vehicles Diversification of assets and investment portfolios. Failure of investment counterparties Minimum 'A' credit rating required for deposit-taking institutions, with a maximum £200,000 cash deposit per **counterparty. **
				Risk	Mitigation Strategy
				Inflation and fall in capital values	Investment in appreciating assets or fixed deposit accounts.
				Fall in value/failure of specific investment vehicles	Diversification of assets and investment portfolios.
				Failure of investment counterparties	Minimum 'A' credit rating required for deposit-taking institutions, with a maximum £200,000 cash deposit per **counterparty. **
				3. Liquidity and Ethical Policy Liquidity: The Trust will retain 100.00 (implied percentage of total assets or a specific sum) in easily realisable assets to cover short-term expenditure plans for 3 months. Ethical Policy (Exclusions): The Trust will not invest in the following industries: o Tobacco o Ornaments o Gambling o Pornography o Other industries as specified by the trustees.
				4. Management and Monitoring Decision Making: Investment decisions will be made either: o Collectively by the trustees. o Delegated to one trustee with relevant investment experience. o Delegated to appointed investment managers with discretionary powers. Performance Monitoring: Performance will be monitored against agreed market benchmarks, such as: o The FTSE 100 index. o The FTSE World (ex-UK) index. o Any other index agreed upon by the Trustees.

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The policy was approved
on 30/11/202
Reviewed on
January 12th, 2024.
January 2025
This year marked a period of significant
Para 1.38 achievement and strategic growth for the
Contribution made by charity, a success overwhelmingly
volunteers driven by the commitment of our
community. We are proud to report that
over one thousand volunteers
contributed their hard work toward
achieving our goals, making the
successful delivery of our core mission
possible
Our efforts were recognised with an
Other Outstanding Achievement Award on
March 9, 2024, celebrating four years of
dedication
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Achievements and Performance

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SORP reference
Our
tangible positive changes for our
beneficiaries and delivered significant,
Summary of the main Para 1.20 measurable benefits to the wider
achievements of the community, driven by strategic
charity, identifying the investment and dedicated volunteer
effort.
has made to the 1. Difference Made to Circumstances of
circumstances of its Beneficiaries
beneficiaries and any wider Impact on
benefits to society as a Achievement/Activity Beneficiaries'
whole. Circumstances
Reduced Digital
Exclusion:
Empowered
elderly residents
with essential
computing skills,
providing them
New Digital Literacy
with the
Classes (10 new
knowledge and
laptops purchased)
tools to access
information,
connect with
family, and
participate more
fully in a digital
society.
Improved
Eco Garden Wellbeing and
Completion Access: Provided
a dedicated, safe,
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and accessible
community space
for mental and
physical
wellbeing. This
asset is now
available for
direct use by
beneficiaries for
relaxation, mild
exercise, and
social
interaction.
Alleviated
Hardship and
Maintained
Welfare: Ensured
that vulnerable
pet owner s
many of whom
are elderly or
disable d c ould
afford to keep
their animals,
Pet Food Bank
preventing the
Services (High
distress of
Demand)
separation and
reducing
financial strain.
advertising
success
increased pet
food supply,
directly
supporting these
owners.
Increased Access
to Resources:
Met the soaring
demand for
pickup and drop-
off services,
enabling
beneficiaries with
Logistical Support
mobility
(Van Services)
challenges or
lack of transport
to receive and
move essential
goods and
supplies they
could not handle
alone.
2. Wider Benefits to Society as a Whole
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Wider Benefit Evidence from the
to Society Year's Activities
The mobilisation of
over one thousand
volunteers from
corporate bodies and
the public created a
Strengthened
powerful network of
Social Capital
support, demonstrating
and Cohesion
high levels of civic
responsibility and
strengthening
community ties across
different social groups.
The £64,480 grant and
successful completion
of the Eco Garden
Investment in provided a long-term,
Community sustainable asset for
Infrastructure the entire local
community, raising the
profile of positive
action in the Borough.
Resolving the historical
banking security issue
and reinstating all
Enhanced
funds demonstrated
Governance
diligence, safeguarding
and Financial
public donations, and
Transparency
building greater trust
with funders and the
wider public.
The investment in
Trustee training (Health
& Safety, First Aid) and
the formal welcoming
of a skilled new
Commitment Trustee, Gina Mazière,
to Best ensures that the
Practice charity's operations are
safe, legally compliant,
and strategically
managed for
sustainable public
benefit.
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Additional information (optional) :	Additional information (optional) :
Achievements against objectives set	Para 1.41	The charity's strategic focus this year was on improving infrastructure, enhancing community access, and strengthening internal capacity. The following table summarises the objectives implicitly set and the corresponding achievements delivered:

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Key
Objective Implied Achievement
Area Objective Set (Difference
Made)
SUCCESS:
To secure
Secured a
essential
major grant of
capital
£64,480 (Jan
I. funding to
2024), enabling
Infrastructure upgrade
the purchase
& transport and
of a new van
Sustainability facilities for
and financing
long-term
the completion
operational
of the Eco
resilience.
Garden.
To create and
officially SUCCESS: The
launch a Eco Garden
permanent, was completed
dedicated and officially
II.
space for opened by the
Community
community Mayor of Brent,
Access &
interaction, Tariq Dar,
Wellbeing
environmental providing a
education, vital new
and well- community
being asset.
initiatives.
PARTIAL
SUCCESS:
Successfully
managed
soaring
demand for the
To maintain Pet Food Bank,
and expand using the van
logistical to generate
capacity to £50 in specific
meet the pet food
III. Service
increasing donations. The
Demand &
demand for high volume,
Logistics
high-priority however,
services, necessitated
such as the the costly
Pet Food reinstatement
Bank. of the older
Nissan Serena
(£2,000).
(Future Goal:
Secure a
second
adapted van).
To tackle SUCCESS:
digital Purchased ten
IV. Digital exclusion by new laptops
Inclusion providing new and employed
resources a qualified
and dedicated teacher to run
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teaching for Digital Literacy
elderly Classes,
residents. empowering
beneficiaries
with crucial
modern skills.
SUCCESS:
Strengthened
leadership with
the
To ensure appointment of
robust highly skilled
governance new Trustee,
V.
and Gina Mazière
Governance
continuous (Feb 2024).
& Leadership
professional Invested in
development online training
for the board. for all trustees
(including
Health &
Safety/First
Aid).
SUCCESS:
Maintained up-
to-date
accounts and
To ensure swiftly
transparency resolved a
and resolve historical
VI. Financial
all legacy banking issue;
Stewardship
financial the bank
security reinstated all
issues. compromised
funds,
ensuring no
financial loss
to the charity.
OUTSTANDING
SUCCESS:
Mobilised over
one thousand
To foster volunteers,
strong whose hard
community work was
engagement fundamental to
VII. Volunteer
to support achieving all
Capacity
project operational
delivery and goals and
service earned the
capacity. charity an
Outstanding
Achievement
Award (March
2024).
Para 1.41
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	Investment performance against objectives	Para 1.41		The charity defines its investment performance not only by the growth of its Reserves (detailed in the financial review) but also by the successful and timely deployment of capital funds into assets that directly increase our capacity and public benefit delivery. Investment Area Objective Set Achievement & Performance I. Strategic Capital Investment Objective: Deploy the £64,480 grant to acquire essential assets and complete capital projects within the reporting period. OUTSTANDING PERFORMANCE: The grant funds were successfully drawn down and utilised for their intended purpose: the purchase of the new van, the completion of the Eco Garden, and essential furnishings. This capital expenditure achieved 100% of its goal, translating cash into tangible, long-term operational assets. II. Capacity Investment (Vehicles) Objective: Enhance logistical capacity to meet high demand for services (Pet Food Bank, drop-offs). SUCCESS: The investment in the new van ensures reliable, long-term capacity. Separately, the £2,000 expenditure to reinstate the Nissan Serena van was a necessary operational investment that allowed us to immediately meet the soaring demand for services that could not wait for the new vehicle's arrival. III. Human Capital & Digital Assets Objective: Invest in assets that improve the skills and engagement SUCCESS: The purchase of ten new laptops, a projector, and screen was an effective	The charity defines its investment performance not only by the growth of its Reserves (detailed in the financial review) but also by the successful and timely deployment of capital funds into assets that directly increase our capacity and public benefit delivery. Investment Area Objective Set Achievement & Performance I. Strategic Capital Investment Objective: Deploy the £64,480 grant to acquire essential assets and complete capital projects within the reporting period. OUTSTANDING PERFORMANCE: The grant funds were successfully drawn down and utilised for their intended purpose: the purchase of the new van, the completion of the Eco Garden, and essential furnishings. This capital expenditure achieved 100% of its goal, translating cash into tangible, long-term operational assets. II. Capacity Investment (Vehicles) Objective: Enhance logistical capacity to meet high demand for services (Pet Food Bank, drop-offs). SUCCESS: The investment in the new van ensures reliable, long-term capacity. Separately, the £2,000 expenditure to reinstate the Nissan Serena van was a necessary operational investment that allowed us to immediately meet the soaring demand for services that could not wait for the new vehicle's arrival. III. Human Capital & Digital Assets Objective: Invest in assets that improve the skills and engagement SUCCESS: The purchase of ten new laptops, a projector, and screen was an effective	The charity defines its investment performance not only by the growth of its Reserves (detailed in the financial review) but also by the successful and timely deployment of capital funds into assets that directly increase our capacity and public benefit delivery. Investment Area Objective Set Achievement & Performance I. Strategic Capital Investment Objective: Deploy the £64,480 grant to acquire essential assets and complete capital projects within the reporting period. OUTSTANDING PERFORMANCE: The grant funds were successfully drawn down and utilised for their intended purpose: the purchase of the new van, the completion of the Eco Garden, and essential furnishings. This capital expenditure achieved 100% of its goal, translating cash into tangible, long-term operational assets. II. Capacity Investment (Vehicles) Objective: Enhance logistical capacity to meet high demand for services (Pet Food Bank, drop-offs). SUCCESS: The investment in the new van ensures reliable, long-term capacity. Separately, the £2,000 expenditure to reinstate the Nissan Serena van was a necessary operational investment that allowed us to immediately meet the soaring demand for services that could not wait for the new vehicle's arrival. III. Human Capital & Digital Assets Objective: Invest in assets that improve the skills and engagement SUCCESS: The purchase of ten new laptops, a projector, and screen was an effective
				Investment Area	**Objective Set **	Achievement & Performance
				I. Strategic Capital Investment	Objective: Deploy the £64,480 grant to acquire essential assets and complete capital projects within the reporting period.	OUTSTANDING PERFORMANCE: The grant funds were successfully drawn down and utilised for their intended purpose: the purchase of the new van, the completion of the Eco Garden, and essential furnishings. This capital expenditure achieved 100% of its goal, translating cash into tangible, long-term operational assets.
				II. Capacity Investment (Vehicles)	Objective: Enhance logistical capacity to meet high demand for services (Pet Food Bank, drop-offs).	SUCCESS: The investment in the new van ensures reliable, long-term capacity. Separately, the £2,000 expenditure to reinstate the Nissan Serena van was a necessary operational investment that allowed us to immediately meet the soaring demand for services that could not wait for the new vehicle's arrival.
				III. Human Capital & Digital Assets	Objective: Invest in assets that improve the skills and engagement	SUCCESS: The purchase of ten new laptops, a projector, and screen was an effective

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of investment that
beneficiaries immediately
and internal launched the
governance. Digital Literacy
Classes. This
capital outlay
directly improves
beneficiary well-
being and is
central to our
inclusion
objectives.
SUCCESS: Funds
Objective: generated from
Strategically the Clothes
build Selling initiative
IV. financial were successfully
Reserve resilience by directed into the
Account directing Reserve Account,
Growth non-core demonstrating
funds into adherence to the
the Reserve financial strategy
Account. of building long-
term security.
Our charity's financial resilience was
Performance of strengthened this year through the successful
fundraising objectives execution of capital grants, efficient volunteer
set mobilisation, and the effective operation of
multiple revenue-generating services, which
feed both core operations and our Reserve
Account.
Objective Implied Achievement &
Area Objective Set Performance
OUTSTANDING
PERFORMANCE:
A significant
Objective: grant of £64,480
Secure a was successfully
major capital secured (Jan
I. Capital grant to fund 2024), fully
Acquisition critical funding major
(Grants) infrastructure capital
(van, Eco expenditure and
Garden providing a
completion). substantial
boost to the
charity's
resources.
SUCCESS: The
Objective: Clothes Selling
Generate initiative
II. Recurring designated successfully
Income income to generated
(Clothes increase the donations, with
Sales) charity's all funds being
financial strategically
reserves. directed into the
Reserve Account
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to build long-
term financial
security and
stability.
HIGH
PERFORMANCE:
The Food Pantry
Objective: successfully
Operate generated vital
services that food donations
generate to support
essential vulnerable
III. Direct
stock and members of the
Resource
resources to community.
Generation
meet Similarly, van
(Pantry/Pet
immediate advertisement
Food)
beneficiary generated
needs and approximately
reduce £50 in pet food
purchase donations for the
costs. Pet Food Bank,
directly
addressing
soaring demand.
OUTSTANDING
PERFORMANCE:
Mobilised over
one thousand
Objective: volunteers from
Attract high corporate and
volumes of public sectors.
volunteer The value of
IV.
labour to these
Resource
offset contributed
Mobilisation
operational hours
costs and significantly
drive project reduced project
completion. costs and
represents a
massive in-kind
fundraising
success.
SUCCESS: The
prompt
resolution of the
legacy banking
Objective:
security issue,
Ensure all
which saw all
V. fundraising
compromised
Fundraising income is
funds reinstated
Efficiency protected and
by the bank,
accounted for
ensured that
transparently.
100% of public
and grant
income was
safeguarded.
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Financial Review

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Para 1.21 Key Financial Status
financial position at the Amount Context and
Category
end of the period (£) Commentary
This figure
represents the
resources
(unrestricted
and restricted
Total Funds
Carried Forward [1,068.29 ] funds) at the
end of the
financial year,
demonstrating
a positive
carry-forward
position.
This specific
amount is
held in the
designated
reserve
account. This
figure has
been
strategically
built upon by
Designated/Free funds
444.67
Reserves generated
from
initiatives like
the Clothes
Selling
project,
demonstrating
adherence to
the policy of
building
financial
resilience.
This figure
represents the
significant
grant income
received in
January 2024.
As this was a
Major Income restricted
64,480.00
Event capital grant,
most of these
funds were
deployed
immediately
into assets
and projects
(van
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purchase, Eco
Garden) and
thus may not
be reflected in
the closing
operating
funds
balance.
Statement explaining the Para 1.22 The Trustees recognise the importance of
policy for holding reserves maintaining a level of free reserves to
stating why they are held ensure the charity's continued operational
viability and stability, allowing the
organisation to meet its charitable
objectives even during periods of
unexpected change or financial
uncertainty.
The policy for holding reserves is based
on the need to:
Mitigate Operational Risk: Provide
sufficient funds to cover three to six
months of core running costs (e.g.,
utility bills, essential insurance, and
fixed administrative costs) in the
event of a temporary shortfall in
unrestricted income.
Cover Contingencies: Allow the
charity to respond to unforeseen
essential expenditure, such as the
{£}2,000 required to urgently
reinstate the Nissan Serena van, or
to manage unexpected changes,
such as the need to secure new
storage facilities.
Bridge Funding Gaps: Provide
working capital to bridge the timing
difference between incurring project
expenses and receiving confirmed
grant or contracted income.
The Trustees regularly review the reserves
level against the known risks and planned
expenditures to ensure the policy remains
appropriate for the charity's size and
complexity. The primary source of income
designated for building these reserves is
generated through non-core initiatives,
such as the Clothes Selling project.
2. Number of Reserves Held
Amount
Category Commentary
(£)
This is the
balance held at
Free the end of the
Reserves 444.67 reporting period
(Unrestricted) for use against
the risks outlined
above.
Total Funds 1,068.29 [This represents ]
the charity's total
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					cash balance, which includes the free reserves plus any restricted or designated funds yet to be spent down (excluding funds from the recently received {£}64,480$ grant already deployed to capital assets).
Amount of reserves held	Para 1.22		£444.67
Reasons for holding zero reserves	Para 1.22		N/A
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23		financial forecasts, operational plans, and available resources for a period of at least twelve months from the date of the approval of these financial statements. The Trustees confirm that there are no material uncertainties related to events or conditions that may cast significant doubt going concern. Basis for the Going Concern Assessment: The assessment is based on the following positive factors achieved during the reporting period: 1. Financial Stability: The charity successfully secured a major grant of £64,480, which has funded essential capital assets (a new van and the Eco Garden), ensuring long- term operational capability. 2. Robust Reserves: The current level of Free Reserves ($\text{£}444.67$) is being strategically built upon, supported by dedicated revenue streams like the Clothes Selling initiative, demonstrating a commitment to financial resilience. 3. High Volunteer Support: The commitment of over one thousand volunteers ensures service delivery and project completion remains cost-effective and sustainable. 4. Issue Resolution: The successful and immediate reinstatement of all funds following the banking security incident confirms the reliability of the charity's financial controls and its strong relationship with its bank. The Trustees believe that the charity will have adequate resources to continue in

operational existence for the foreseeable future.

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Additional information (optional)
You may choose to include further statements where relevant about:
UC and food pantry
sources of funds Para 1.47
(including any
fundraising)
The Trustees confirm that the charity does not
currently hold a financial portfolio of stocks,
Investment policy and bonds, or complex investment vehicles. The
objectives including Para 1.46 charity's primary investment strategy is focused
any social investment on strategic capital deployment to enhance
policy adopted service capacity, increase operational efficiency,
and deliver sustainable public benefit.
1. Investment Objectives
available capital and resources are:
Capacity Enhancement: To invest in
physical assets (e.g., vehicles, equipment)
that directly improve the volume, reliability,
and reach of services delivered to
beneficiaries.
Sustainability: To fund projects (e.g., the
Eco Garden) that provide long-term, low-
cost resources for the community,
reducing reliance on short-term funding
cycles.
Operational Efficiency: To invest in
systems and assets (e.g., new vans,
laptops) that reduce long-term
maintenance costs and increase
staff/volunteer productivity.
Reserve Growth: To ensure all non-core
trading income (like the Clothes Selling
initiative) is directed towards building the
long-term financial resilience.
2. Social Investment Policy
The charity adopts a robust Social Investment
Policy, meaning all capital expenditure and
strategic investments must demonstrate a clear
and measurable positive impact on beneficiaries
and the community.
Social Public Benefit
Objective Met
Investment Delivered
Increased logistical
New Van reliability for high-
Purchase demand services
Capacity
(from like the Pet Food
Enhancement
{£}64,480$ Bank and essential
grant) beneficiary drop-
offs.
----- End of picture text -----

----- Start of picture text -----
Provided a
permanent space
for environmental
education,
Eco Garden Sustainability therapeutic
Completion & Wellbeing gardening, and
community
interaction,
enhancing local
social capital.
Directly reduced
digital exclusion
Digital
for elderly
Literacy
Operational beneficiaries by
Assets
Efficiency & providing tools and
($\text{10
Access teaching to access
Laptops,
vital online
etc.}
services and social
connections.
Trustees undertake a formal annual review of the
key strategic, operational, and financial risks
A description of the Para 1.46 facing the charity. The primary goal is to ensure
principal risks facing that effective controls and mitigation strategies
the charity are in place to manage these risks and safeguard
the charity's assets, people, and reputation.
The principal risks identified during the reporting
period are detailed below:
1. Financial and Funding Risks
Mitigation
Principal Risk [Potential ] Strategy
Impact
Adopted
Actively
diversifying
funding
The potential streams,
for service including
delivery growing
interruption if recurring
major grant income from
Over-reliance funding (such initiatives like
on Grants as the recent the Food Pantry
$\text{£}64,480$ and dedicating
award) is not funds from the
successfully Clothes Selling
renewed in initiative directly
future cycles. to the Reserve
Account
($\text{£}444.67$
held).
The incident
Loss of
was fully
charitable
resolved with
funds due to
the bank, which
Banking unauthorszed
reinstated all
Security/Fraud transactions or
funds. This
outdated bank
necessitated an
facilities (as
immediate
demonstrated
review of all
----- End of picture text -----

				by the legacy card incident).	financial controls to prevent recurrence and ensure compliance with Charity Commission requirements.
Other

Structure, Governance and Management

trusts:		CIO
Type of governing document (trust deed, royal charter)	Para 1.25	constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	incorporated
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	The charity is committed to maintaining a diverse, skilled, and effective Board of Trustees to govern the organization responsibly and strategically. The measures for selecting and appointing new trustees are transparent and designed to meet the evolving needs of the charity. 1. Selection Criteria and Skills Audit The Board adheres to the following principles when seeking new Trustees: Skills-Based Recruitment: A regular review (skills audit) is conducted to identify specific expertise lacking on the current Board. o Example: The recent appointment of Gina Mazière was strategic, as she brings a "mountain of skills" necessary to enhance the Board's capacity, officially registered on February 16, 2024. Legal Eligibility: Candidates must meet all legal requirements under governing document, ensuring they are not disqualified (e.g., undischarged bankrupts). Commitment to Mission: Candidates must demonstrate a strong understanding of and commitment to the charity's purposes and the principle of public benefit. 2. Appointment Process 1. Identification: Potential candidates are identified through recommendations from existing Trustees, community outreach, and advertisements (though currently minimal). 2. Interview and Review: Candidates meet with existing Trustees to discuss the charity's strategic

	direction, responsibilities, and
	time commitment.
3.	Formal Resolution: A formal
	resolution is passed by the
	existing Board of Trustees to
	approve the appointment of the
	candidate.
4.	Registration: The new Trustee is
	officially registered with the
	Charity Commission, ensuring all
	statutory requirements are met.
3. Induction and Training
To ensure new and existing Trustees are
fully equipped to perform their duties,
the following mandatory measures are in
place:
	Mandatory Training: The charity
	provides and funds online
	courses for all Trustees to
	complete.
	Core Compliance: This training
	focuses on fundamental areas,
	including:
	o Trustee legal
	responsibilities and
	governance.
	o Health and Safety
	compliance.
	o Essential skills, with at
	least one person
	designated to complete
	First Aid certification.
	Statutory Familiarisation: All
	Trustees are required to
	familiarize themselves with the
	Charity Commission's new portal
	and key documents to ensure
	they are current with all reporting
	and compliance requirements.
These	measures ensure that the Board
remains a cohesive and knowledgeable
body capable of overseeing the charity's
significant assets, programs, and risks.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51		. Induction Policy All newly appointed Trustees undergo a formal induction process to familiarise them with the charity's mission, operations, and governance framework. Procedure Purpose Documentation Review New Trustees review key founding documents (governing instrument, mission statement), recent financial statements, and the current strategicplan.	. Induction Policy All newly appointed Trustees undergo a formal induction process to familiarise them with the charity's mission, operations, and governance framework. Procedure Purpose Documentation Review New Trustees review key founding documents (governing instrument, mission statement), recent financial statements, and the current strategicplan.
			Procedure	Purpose
			Documentation Review	New Trustees review key founding documents (governing instrument, mission statement), recent financial statements, and the current strategicplan.

----- Start of picture text -----
New Trustees are formally
introduced to staff, key
volunteers, and project leads
to understand the charity's
Meet and greet
daily operations and impact
(e.g., the success supported
by the over one thousand
volunteers).
New Trustees receive a
briefing on the legal
responsibilities of a Trustee,
Regulatory
including their duties
Briefing
regarding Public Benefit and
assets.
2. Training and Continuing Professional
Development (CPD) Policy
The Board maintains a policy of continuous
training and development for all Trustees to
ensure knowledge remains current with
legislation and best practice.
Training
Objective
Measure
The charity provides and funds
Mandatory
online courses for all Trustees
Online
to complete key compliance and
Courses
skills training.
Focus areas include essential
training in: Health and Safety
Core
procedures and ensuring at
Compliance
least one person is designated
Areas
to complete First Aid
certification.
All Trustees are required to
familiarize themselves with the
Charity Commission's new
Statutory
portal and key reporting
Compliance
requirements to ensure the
charity maintains an up-to-date
status.
The policy supports the
recruitment and training
necessary to fill specific skill
Skills Gap
gaps, demonstrated by the
Analysis
strategic appointment of Gina
Mazière to enhance the Board's
expertise.
The charity operates under a robust governance
model designed to separate strategic oversight
from day-to-day operational management.
organisational structure Para 1.51 Component [Role and ] Key
and any wider network Accountability Personnel/Support
with which the charity
works Strategic Includes the newly
The Board Oversight and appointed Trustee,
of Trustees Governance. Gina Mazière
The Trustees (registered Feb
----- End of picture text -----

----- Start of picture text -----
are legally 2024), who
responsible strengthens the
for the overall Board's skills
control and following
management transitions this
of the year (e.g., the
charity's resignation of
assets and Janet Wilson).
activities.
They set
policy,
manage risk,
and ensure
compliance
with the law
and the
charity's
objectives.
Operational
Delivery.
Volunteers are
Over one
the frontline
thousand
resource,
volunteers from
responsible
corporate
for executing
companies and
projects and
the public
Volunteers running core
contributed their
services (e.g.,
labour, forming
Pet Food Bank
the charity's
logistics, Eco
largest
Garden
operational
maintenance,
workforce.
Digital
Literacy
instruction).
Core
Administration
and
Specialised
Delivery. This
includes Staff ensure
necessary continuity and
administrative professional
Employed
support and delivery of key
Staff
specialised educational and
roles, such as administrative
the qualified functions.
teacher
employed to
run the Digital
Literacy
Classes.
N/A
Relationship with any Para 1.51
related parties
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Other

Reference and Administrative details

----- Start of picture text -----
Charity name THE ELDERLY AND DISABLED CHARITABLE TRUST UK
Other name the charity uses
Registered charity number 1186029
57 NENE GARDENS HANWORTH FELTHAM TW135PH
----- End of picture text -----

Names of the charity trustees who manage the charity

----- Start of picture text -----
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
ETERNITY THE ELDERLY AND
1 MONCRIEFFE DISABLED CHARITABLE
TRUST UK
JENNIFER THE ELDERLY AND
2 GERALD DISABLED CHARITABLE
TRUST UK
GINA MAZIERE THE ELDERLY AND
3 DISABLED CHARITABLE
TRUST UK
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
----- End of picture text -----

Corporate trustees names of the directors at the date the report was approved

Director name ETERNITY MONCRIEFFE JENNIFER GERALD GINA MAZIERE

Name of trustees holding title to property belonging to the charity

----- Start of picture text -----
Trustee name Dates acted if not for whole year
JENNIFER GERALD
GINA MAZIERE
----- End of picture text -----

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian Details of arrangements for safe custody and segregation of such assets assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

THE ELDERLY AND DISABLED CHARITABLE TRUSTIUK Iuxrrtab InCorFOr￿ 0ryjan￿atic￿I TRUSTEES. REPORT IContSnuedl FOR THE YEAR ENDED 31ST MARCH 2023 Tru•t••i' R•wnsilx"1ths GMPI. Tho Lth¥ to CN8ribe8 ltr¢ Act 2011. thrtiy (Acee•Jnb and Rewrtsl ReQu￿￿n$ and the wovi¥ons rl the D￿Urr￿t tr• Inthe5 to kKep8re fina￿181 Statéme￿ financ41 year which Inc￿dIng th8 ind eXForthre Gl ￿ chww Sjr th•t fir%qrKl stat8rMth. It Irust•e5 ¥r8 r•4uir•d to.. otéeThe metNxty •Try pn￿ LnartybUKW. of thè ch8rty •nd to th￿ lo w•Jro that fwt411 si•t•mwts c• wrth th8 Charitils 2011, 30/01 Prfnt•JNn•'. t1 K£ rf & 30

THE ELDERLY AND DISABLED CHARITABLE TRUST/UK

(Charitable Incorporated Organisation)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST MARCH 2025

Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward Transfer Between Funds TOTAL FUNDS CARRIED FORWARD	Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 18,646 1,801 20,447 70,711 18,646 1,801 20,447 70,711 35,799 967 36,766 35,925 900 - 900 900 36,699 967 37,666 36,825 (18,053) 834 (17,219) 33,886 19,925 15,102 35,027 1,141 - - - - 1,872 15,936 17,808 35,027

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 33 to 38 form part of these financial statements.

31

THE ELDERLY AND DISABLED CHARITABLE TRUSTIUK (Charrtable ItJ¢orpw•d Organisatwl BAIANCE SHEET ASAT 31ST IAARCH 2025 TOTAL 31-IA•r.24 FI￿ 314l•r-25 TIng1b￿ A558t¥ In'AsimeM8 Tot•1 Fix•d A¥••t• 13.39) 20,OZS 11350 13,350 20,025 CssTh ai Bank ar￿ in Hand Tot•1 Curr•rt A•••• 10.S781 10,$78 15.936 15.938 15.902 IS.￿2 cr•411t￿.. 111A781 1&1))2 TOTALA88ETS kwscwrgrtkntilb 1A7? 141 17.108 35.027 io •r NET ASSET8 1.872 15,936 17m8 35.027 FiintlArdth•f.hArMy G8w4t Fund$ 10r2 19.925 15.102 TOTrI?UM• 1072 1&938 17.808 XS,027 Sqn¢d M thb•h8fbyTvA#... Pthl8dNwno.. trto2fa tyJ K e FC* 32

THE ELDERLY AND DISABLED CHARITABLE TRUST/UK

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. ACCOUNTING POLICIES

Basis of Preparation & Assessment of Going Concern

Basis of Preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

▪ the charity becomes entitled to the resources;

▪ the trustees are virtually certain they will receive the resources; and

▪ the monetary value can be measured with sufficient reliability

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services have been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer Help

The value of any voluntary help received is not included in the accounts.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

33

THE ELDERLY AND DISABLED CHARITABLE TRUST/UK

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

1. ACCOUNTING POLICIES (continued)

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Unrestricted Funds

These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.

Restricted Funds

These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.

Designated Funds

These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:

Motor Vehicles

Fixtures, Fittings and Equipment

25% - Straight Line Basis 25% - Straight Line Basis

2. TANGIBLE FIXED ASSETS

Cost 01-Apr-24 Additions Net Book Value at 31-Mar-25 Depreciation 01-Apr-24 Charge Depreciation at 31-Mar-25 Net Book Value 31-Mar-25 Net Book Value 31-Mar-24	Motor Fittings & Total Vehicles Equipment 2024/25 £ £ £ 29,900 - 29,900 - - - 29,900 - 29,900 9,875 - 9,875 6,675 - 6,675 16,550 - 16,550 13,350 - 13,350 20,025 - 20,025

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

31st March 2025 : None

31st March 2024 : None

34

THE ELDERLY AND DISABLED CHARITABLE TRUST/UK

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

3. INCOMING RESOURCES

a) Donations, Grants & Legacies Gifts & Donations Grants Received	Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 12,646 801 13,447 6,231 6,000 1,000 7,000 64,480 18,646 1,801 20,447 70,711

4. RESOURCES EXPENDED

a) Cost of Charitable Activities Activities & Events Advertising & Publicity Bank Charges Depreciation Expense Equipment Costs Gifts & Donations Insurance Costs Office Costs Rent & Rates Repairs & Maintenance Sundry Expenses Telephone Costs Training Costs Travel & Hospitality Utility Costs Volunteers Expenses Website Costs b) Governance Costs Independent Examiners Fees 9	Unrestricted Restricted TOTAL TOTAL Funds Funds 2023/24 2023/24 £ £ £ £ 2,025 - 2,025 1,442 - - - 1,099 - - - 1 6,675 - 6,675 8,275 8,857 702 9,559 7,540 1,862 - 1,862 - 890 - 890 2,070 469 16 485 1,024 1,575 - 1,575 2,520 - - - 4,162 7,530 249 7,779 3,359 1,348 - 1,348 377 - - - 742 136 - 136 1,874 2,853 - 2,853 471 1,578 - 1,578 644 - - - 324 35,799 967 36,766 35,925 900 - 900 900 900 - 900 900

35

THE ELDERLY AND DISABLED CHARITABLE TRUST/UK

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

5. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR

Tom Welsh Fund WG Edwards Foundation Community Organisation Fund	Balance Balance 01-Apr-24 Income Expenditure Transfers 31-Mar-25 £ £ £ £ £ - 1,000 967 - 33 - 801 - - 801 15,102 - - - 15,102 15,102 1,801 967 - 15,936

PREVIOUS FINANCIAL YEAR

Lottery Community Fund Jubilee Fund Love Where You Live Fund Albert Trust Veolia Sustainability Fund Together Towards Zero Fund Community Organisation Fund	Balance Balance 01-Apr-23 Income Expenditure Transfers 31-Mar-24 £ £ £ £ £ 3,080 - 3,080 - - - - - - - 231 - 231 - - 721 - 721 - - 41 - 41 - - 82 - 82 - - - 64,480 22,678 (26,700) 15,102 4,155 64,480 26,833 (26,700) 15,102

The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above.

36

THE ELDERLY AND DISABLED CHARITABLE TRUST/UK

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

6. INVESTMENTS

The CIO held no fixed assets investments during this or the previous financial period.

7. CASH AT BANK AND IN HAND

Cash at Bank & in Hand 8. DEBTORS AND PREPAYMENTS Sundry Debtors	Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Mar-25 31-Mar-24 £ £ £ £ (10,578) 15,936 5,358 15,902 (10,578) 15,936 5,358 15,902 Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Mar-25 31-Mar-24 £ £ £ £ - - - - - - - -

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiners Fees	Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Mar-25 31-Mar-24 £ £ £ £ 900 - 900 900 900 - 900 900

10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The CIO held no long term liabilities during this or the previous financial period.

11. NET ASSETS BETWEEN FUNDS

Fixed Asset Investments Net Current Assets Long Term Liabilities	Unrestricted Restricted TOTAL TOTAL Funds Funds 31-Mar-25 31-Mar-24 £ £ £ £ 13,350 - 13,350 20,025 (11,478) 15,936 4,458 15,002 - - - - 1,872 15,936 17,808 35,027

37

THE ELDERLY AND DISABLED CHARITABLE TRUST/UK

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

12. STAFF COSTS AND NUMBERS

The CIO employed no members of staff during this or the previous financial period.

13. TRUSTEES AND OTHER RELATED PARTIES

The only payments made to the Trustees consisted of reimbursements of expenses incurred in furthering the Charity's objects and no direct benefits were received by the Trustees or any related parties during the financial period.

No other payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.

14. RISK ASSESSMENT

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

15. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.

16. PUBLIC BENEFIT

The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.

17. INDEPENDENT EXAMINER'S NOTE

The Trustees have been advised of their need to tighten their financial controls and procedures. These accounts have been prepared from the records and information supplied and reconciled to the bank statements. It is difficult to be sure of the accuracy of nature of the payments shown and it has been necessary to assume that invoices were settled. The charity has been advised for the need to tighten up its financial controls and to review their financial procedures. The Charity is working along side Castle View Accounting Ltd in review of the financial systems and procedures to improve the accuracy of the financial information provided.

38

THE ELDERLY AND DISABLED CHARITABLE TRUST/UK

(Charitable Incorporated Organisation)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Report to the trustees/ members of The Elderly and Disabled Charitable Trust/UK on the accounts for the year ended 31st March 2025 set out on pages 31 to 38.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the Charities Act,

• follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• state whether particular matters have come to my attention

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In the course of my examination, attention should be drawn to note 17 of the accounts:

1. which gives me reasonable cause to believe that in any material respect, the requirements:

2. to keep accounting records in accordance with section 130 of the Charities Act; and

3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

Date: 30th January 2026

39