# **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|
2
## **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
3
**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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
**----- Start of picture text -----**
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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**----- Start of picture text -----**
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**|
**----- Start of picture text -----**
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
**----- End of picture text -----**
**----- Start of picture text -----**
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.
**----- End of picture text -----**
## **Financial Review**
**----- Start of picture text -----**
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
**----- End of picture text -----**
**----- Start of picture text -----**
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
**----- End of picture text -----**
||||||**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.**
**----- Start of picture text -----**
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
**----- End of picture text -----**
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 0ryjanaticI
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 ReQun$ and
the wovi¥ons rl the DUrr*t tr• Inthe5 to kKep8re fina181 Statéme financ41 year which
IncdIng th8 ind eXForthre Gl chww Sjr th•t fir%qrK*l stat8rMth. It* Irust•e5 ¥r8
r•4uir•d to..
otéeThe metNxty •Try pn LnartybUKW.
of thè ch8rty •nd to th lo w•Jro that f*wt411 si•t•mwts c• wrth th8 Charitils 2011,
30/01
Prfnt•JN*n•'. 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 th*b•h8fbyTvA#...
Pthl8dNwno.. trto2f*a 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:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. 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