The PathomTrust klAKING ￿ELl ANNUAL REPORT 2023-4 CONTENTS JntrocluLti()n Our Ilsion Summar)" ot Llf2knng Il'ell 20234 The C.ntter's C.Ife Eiotherap), And TherJpeutii G￿denIng NAture Not RegenentiTre C)irdening I"aluing .11.LLing .Ilell Int"esting in the l￿-21 Lconomy Building on success 20234 Be}'ond 2024 p2 p2 p2 p6 p7 p8 p8 pll pll p16 The PathomTrust KIAKING ￿ELl Foreword J lm dclighted, once a￿￿, to look- back- on another - the chantiHs third ye1& r In fact- Rnd rL'Ad ot how F41thorn hils ch1ngcil the lires ot peoplL' In It% loLA] communiti.. InLlii-JduA] p'irtiiip'ints haie routineli. desinbed "disioi-enng a tyart ot" themseli ￿ that die!, h-adn't realisecl the)-'d lost." Other hai-e desiribed it ￿ "life-s￿￿-1ng,. TNI-.o comments stCK)d out in partiiular: 'Bv comjng on F¥lthom'% li liiLing 11 ell coursc, I h41l-c foiiliseil that I Am loi-'Able AnL1 that I c'An iicLept othets, loi"e" and "I im't put it into ii'ords. but 141m 41 ditterent person tr e1ch i1rtiqAn ir41tter. ,41though rhe PJniuul,￿iti￿ ot ￿ch irJtt i¥ere unique, the practices iould be ionieptU£dised as the 'Cr.It"t ot Care, ii"Fll"ih run through the _l13kn"1)g Il'ell programme, ireatiiig a 4en4£' r)t tr.Iming and continuit)- behi-cen 'iitii-Ltits. The i 2rihetyyal practiLeg Jt play during Il&iLing Il'ell .Ire'. FocusirvJ on present mment expenen Cre(*ir¥ (tyfftoir*r5 for in(knrrioLS loas U5itE WKertoinly 05 a re50W lThrKJtiro sknrir Modellifv rwprocol (or**thon 'c hii"c dei"cloped our Good Pnictice Guidc to producc a r￿OUrCe pack to support_4rtisans 1nd Il'ellheing P1rtitioners Ni(ho 1re '.IdApttng And dereloping lliking 11-ell progrimmcs tor Implementrdtivn At other i-enues &lLross Poii}s. This inLlud&% a set o( Illustrdted 'field L￿rdS, to guide praititioi)ets througli the .11-.iLii)g 11 ell iourse, ensurii)g the ethos that has been created rcwins icntrai to Ilak-lng IN ell ￿ it takes place in othlr locations. Summary of Making We]12023 'e btsrted the Year ii.1th the excellent nelfvs that Fathom had been short-listed trom iOO ni)minitic)nq For tile BBC. RAdio 4's .111 In The Ilind _lThard. Building on this momentum and the -4LLelerate .Il&iLing 11 ell pilot, h-.ii-e noii- iOTnpleted 6 .1[.￿Ing 11 ell and LomplimeAtari' th¢rk+% ¥rfbArK*. Ihèir work ¢mk%￿r vOLty (trj (￿￿ ftsmiliè thtst **y tsrt ts, L￿or$￿￿. oblo ty) ttswtsrds Irf¢ (wknm¢ The PathomTrust KIAKING ￿ELl LJiL?e )' Re]k/ions Scenos from Making Woll Sping and Summer 2023 The CrafteFs Café 'Ihe SULLess ot the Initial _Il-JL-Ing 11 ell programme In 2022 né'r.It¢¢4 ¢()nsidernble interest imong its pArtiilP2nts (and o)ur Lrat"ters) In being able to Lontinue to ffleet :Ind h&ll-e mor¢ opp()rtuniti¢s to engagc in tr, ur prJitsi',Illj LhAnged tor them. Toii-ard this end the ttrani are Lijrrentl), eiplonAg it¢ratii"¢ I"aiue E,r.mework i¥ith 4 corc donLuns ot prdLtii¢. obscn"S for groundry e¥ercises ond breothing throughout the doy.. week 8."1 enjoiEd connertAng andleornry newcralts. including thegordening. It wos oll positive. except smoller group& It wos o privilege £0 come ond leorn new coping skilL5. 1 wouldlfke to c(JrryorJ g￿l￿gmore tffmeformyself. fvrmedJt(FtK)n andgrounding, to t(Ffre time n noture to noti￿ ond tune in wth ￿1]ut5 uroundme. thesilence. the insects ond tIE weather.. ICSS -￿de0. wwk 8 -'The cwrse gove me Ihe [ee&ry ofiust bwng al)le to n7e' and no Judgement. Just IEing howeverw ol ony timedurir@ t1￿ seSS￿n& moking Ix)nds with all who ottended. rk) word5 ￿￿eded IE wos very￿$11￿e and wÈlcomyng. I do not h(yve the words to exploin how Ihe team IKyvesUPPOrtedme andlhegroup. Ileel able tOJUs1 breathe. be oble to refl£rton IK>W I reel on the inside and te In the mcfflenl. lin more oble to be mindful when lin not here, the do I￿ve been forrne to reflett ond this doy if&1 fri￿ne$S gratftude care ondfriÈndship I would like to INe every d(ry feetsry of how I leei allending the 5e55ions. I ho￿ to LE able to ochieve this to the full but if I conjust reflect. remember. IM(Jgi￿, then this wjll otso do.. sto -vldeo'. week 8-'LVhat malleredlomemosl herew(y5 ther￿&"ng o[sa[ety andbeing able to trust We were oll cored very well ond anwne who wos finding things difficult was not left to St￿ggle. l [Ind thot l om stepping Irom f&lyrtg upsel ty othefx I think o£x)ut wl)ot might be happernng fn their world and take m￿down o dirreren1K￿th. Crafters Cafe is where it au beg(Fn from the lovely people who run it ond the FeLwle who ollend. I hove o promise to myseifond to Fat1￿￿ to m(Iveforword.- Scenes from Making Well Autumn 2023. Aiivj Invesiing in communities and the local economy li The PathomTrust VAKIP4G ￿ELL 'Ih¢ succcss OE our tuture gro1￿.th fund apphcitions thit b1thom has bccn abl¢ to employ 4 1ppointmcnts to its corc IIAking 11 cll tcam. 11 c112I-c icquircd cssenriAI eipc￿Se In mindfulncss in nsals Transfers" At end ol the year 41,750 7,961 49,711 14.2 Depr¢￿18tiOn and impairments "Basis SL or RB (Straight ne or Redu￿￿￿ Balance) SL SL SL SL - Rate 250 25% At beginning of the year 10.438 2,143 12.580 th'sFosals Depreaation 10,438 1,990 12,428 Impa1rment Tran8fers- At end of the year 20,875 4,133 25.008 14.3 Net book value Net book value at the beginning of the year 31.313 4.559 35,871 Net book valu$ at the end of the year 20.875 3.828 24,703 CC17a (Exc811 2110113)25 14.4 Impalrment Thisyear.. Pleaseprovide a descnption ofthe even¢s and¢i￿l￿StanceS that lÈd to Ihè recogn1t1¢￿ or rèv•rsal of an Impalrmtnt los& La8ty¢ar.' Pleas¢ pmvido a description ofthe wonts and¢1￿￿￿￿tanCeS that led to th• recognltlon or roversal of an ImpaIrm￿tIOs￿ 14.5 Revaluation If an accounting policy oftrwaluation is adopted, ple8se PWVRde.' This Last thg off8cliv• dato of t￿ rnvaluation the name of inde&wdent valuer, ifapplicable the methods appliedandsiqnificant assumptions th• earylng amount that wouldhav• b•on rteognlsÈdhad th• assots lJ••n eènyed underlhe cost modal. 14.6 Other disclosures This year Last year (i) Please state thg amount of borrowing cost4 rfany, cai¥lalis8din tho constrn￿1on of tangible a￿¢¢5 4ndthg ￿pitali¥at1on ratp u¥od. (li) Please ptrDvide the amount of contractual commitments forthe acqui&tion oftangible fixedassets. iii) Dglails of tho exi8len¢• and carryingamounls ofwopwty, &4antand oquipmont to which tho charity has rostrict￿li1￿ or thatar•plodgodas security for liabilities. Thè Ytsnsfèrs" row is formovèmènts b6tw&an fJx&d éssèl c8t6goriès ' Pleaso indicate the method of depreciation by d&l6ting tho molhod not applicable (SL= strawht lirn.. R8- reducing balanco). Alsopleasg indKale the rale of deprecialK>n." for sIr￿ght line, is the anliopatedlrfe of the asset (in years).. forr8ducing tsala￿￿, is the per￿ntage annualdeduclion. CC17a (Exc811 2110113)25 Section C Notes to the accounts cont Note 15 Intangible assets Pleaso comploto this note il the charily has any intangible assots 15.1 Cost or valuation Reseafch & de￿lOpment Palenls and trwjemarks other Total At beginning of the year Addtb"ons Disposa Revaluations Transfers ' Al end of the year 1S.2 Amortisatlon and impaimwnls SLorRB 'Basis SLOIRB SLorRB SLorRB Str8ight kn'ne rsL"> or Reduang Balance {"R8") Rate At beginning of the year DisposaL% An￿r￿"SatiOn Impa1￿￿nt Transfers. At end of year 15.3 Net book value Net book value at the beginning of the year Net ￿0k value at the end of the year 15.4 Accounting policy Please disclose the accounting policy for intangible fixed assets including.. Reason5 for choosing amorti5ation ratos Policies for the recognition of any capital dovglopmont CC178 IEx(Yll 2110112025 15.5 Impaimient This year: Please provide a description of Ihe events and circumstances that led to the recognition or reversal of an impairn79nt loss. Last year: Pleas• provide a doscription of the ovonts and clrcumstances that led to the recognltlon or reversal of an impaim7ent loss. 15.6 Revaluation If an accounllng pollcy of revaluatlon Is adopted. please provlde.. This year Last year the effecllve date of the revaluatlon the nam• of independent valuer, if applicable the methods applied the carrylng amount that would have been recognlsed had the assets been carriod under the costmodel. 15.7 Other disclosures fi) If your intangible asset was acquired by way of grant. provide value on inilial recognition and Cal￿ng amounl of the asset. (li) Details of th8 carrying amounts of any intangible assets to which the charity has restrlcted Illle or that are plodgod as securitytorliabilities. {iiiJ Ploaso provide tho amount of contractual conttnitments for the acquisition of intangible assets. (N) State the amount of research and development expendlture recognlsed as expendlture In the year. fv) Please detail the headings in the SOFA in which a charge for amornsalion of intangible assets is included. fvi) For any material intangible assels, please provide a doscription, its carrying amounl and any remaining amortisation period. The ?ransfers" row is formovements behveen fixed asset categories. ' Please indicate t17e melhod of deprecAation by deleling the methodnot applicable (SL = straight line,. R8 = reducing balance). Also please indicate the rate of depreCiat￿n.- for straI￿t line, what is the anticipatedlife of t17e asset fin years)," forreduung balan￿, whatis the per￿ntage annual dedudion. CC178 IEx(Yll 2110112025 Saction C Notes to the accounts cont Note 16 Heritage assèts Pl•as• eomplèrè thls not• irth• eharty has hthiag• asseis 16.1 General disclosures for all charities hokliThJ heritage assets This year Last year lil Explain the nature and scale of heritage assets held. 1111 Explaln the polley loi the a(4uisition. preservation, management and di5P05al of heritage assets. 16.2 Cost or valuation Heritage asset Heritage asset Heritage a55et Heritaye a5S8t Total At beginning of the year Additions Disposals evaluab.ons Transfers . At Ènd otthè yèar 16.3 Dèpreclatitin and Impalrmènts 'Basls straight ￿ne I"SL"lor Reducing Balan At beginning otthe year Disposals Depreciabon Impairment Transfers" At end of year 16.4 Net book value Net book value at the ￿gInnIng of the year Net book value at the end of the year CC17a (Exc811 2110113)25 16.5 Impaiiment This year Plaase wovide a description ol the events and circumstancos that led to the rscognltlon or reversaj of an Impalmient loss. Last year Pl￿Se pwvide a description ol the events and cir¢umstanGes that led 10 th• rttognltlon or r•v•rsal of an Impalmiènt I¢￿. 16.6 Revaluation Il'an accounting policy olrevaluation is adoM6d, pmvido." This year Last year the eff8Ctwe date of the revaluaLTon th name orindepend￿l valuer, rfappli¢able qualifications ofindewdent valuer the mgrhods appll6(l and slgnKlcani assumprlons any signffjcant limitations on the valuation 16.7 knalysis of heritage assets byclass or group distinguishing those at cost and those at valuation At valuatlon At cost Group Group A Tt)tal Carrying arnount al the beginning ol the period Additions Disposals Deprecith"onlirnpairrnent RevaluaDon Carrying amount al the end of period 18.8 Heiitage assets (where heritage assets ale not re¢oignised on the balance sheev This year Last year lil Explain the reason why heritage assets have not been iecognised on the balance sheet lill Describe the Signifi￿￿e and nature of herltage assets. liiil Disc105e information that is helpful in assessing the value of heritage assets. livl Explain the reason why it is not pr￿tiCable to obtain a valuation of herilage assets. CC17a (Exc811 2110113)25 16.9 Five year summaryol heritsge assets transactions 2015 2014 2013 2012 2011 Purchases Group A Group B Group C Other Donations Group A Group B Group C other 1111 Total additions Charge for impairment Group A Group B Group C Other Total charge lor Impalrment Disposals Group A- earrwng amount Group 8- carrwng amount Group C other Total disposals CC17a (Exc811 2110113)25 Section C Ntstes to the accounts conti Note 17 Investmentassets Please complete thls rJot£ It the charlty has anylnveslynent assqts. 17.1 Flxed assets Investments Iplease provlde for each class of Investment) Cash & cash equlwalents Investhent Soclal Other Total Carrying Ifairl value at beginning of period Add.. additions to investments during petiod. Le88'. dr&p08ab al value L￿￿.. impairments Add.. Reversal ol impairments Addlldeductl.. trartsfrr inlloull in the period dlldeductl.. net oainlllos81 on revaluation Carrying Ifairl value at end of year "Please speclfy addltlons iesultSng Irom aC4UlSit￿nS thityjgh t*Jsines8 combinations. if any. Pleose nots thai Fall Value In thls conrexi is the8mouni lor whlch 8n aS8Ot could be ox¢hang8d between knowleg8ble and wllllngp8rtles In an 8mJ s length tr4ns8cUon. For tr8de*ar Last Cash or c8sh equivalents Listed investrnents In￿$￿ent properties Social investments Olher investments Total 17.5 Guarantees Th1$ year Last year Please provide details and amount of any guarantee made to oron behaltot a third party Name ol the entity or entities benefitting Irom those guarantees Please explain how the guarantee fvrthers thechanty's aims CC17a (Ex{￿) 2110112025 17.6 Concèsslonary loans Doscrlpllon This e Amount of¢oncessionary loans made IIAuFtiple loans mado mèybo diselos•ttiftJ SLich agwegaiion does no10bsu￿$I9nl1lcaN Total Des¢ripLi¢n Thls year Lasts*ar £ Amount of conceBsionary loans received (hfuffllple loans recelvedrnay be dlsclosed IR a99re9aie prOvld&d thèt Such not obs£w• slynhycaftt tnformatlonj. Total This year Last year T•rms and conditions ag interest iat•, sacurity provid Value of any conce5sionary loans which have been cornmilkd but not taken up at the reporting date Amounts payable within 1 year Amounts payable arter more than 1 year Amounts r8c•ivabLg within 1 y￿r Amounts receivab￿ aftei more than 1 year 17.7 Addlttonal Informatlon This ear Last ear Pleas• provide information aboutthe significance of investments to the charitys rinaficial p051tion or performance eg. tetms and Gonditions of loans or Ihe use of hedging to manage linancial risk. For a11 Investments measured al falr value, Ihe basls for detemilning the value. includlng any assumptions applied when using a valuation teChn￿ue. here a chailty has prOvId￿ financlal assets as a form of security, thè carrying arnount ol th financial asset pledged as Security and the tem8 and conditions relating to its pledge. CC17a (Ex{￿) 2110112025 Section C Notes to the accounts cont Note 18 Stocks Please conylele this note if the charity hol(ts any stock items 18.1 Please state the carrying amount of stock and work in progress analysed between activities. stock Donated goods Work In piogress For distribution For resale For distribution For resale Charitable activities: o￿ning Added in period Expensed in period Impairo(1 Closing Olher trading activities: Opening Addad in wriod Expènsed in p￿0d I￿￿1red Closing Other: Opening Expens¢¢l in poriod Impair¢d Closing Total thi5 year Total previous year This year Last year 18.2 Please 5pecrfy the carrying amount of any stocks pledged as security for liabilities CC178 (Excdl 21101r2025 Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please complete this note il the charity has any débtors or prepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Other debtors Total Please completè 19.2 where a material debtor is recoverable m¢Ye than a year after thé reporting date. 19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above) This year Last year Trade debtors Piepayments and accrued income Other debtors Total CC17a (Excell 2110112025 Section C Notes to the accounts conti Note 20 Creditors and accruals Please complete thts note H'the charlty has any credltors oi accruats. 20.1 Analysis of creditors Arnounts falling due within one year This year Last year Amounts falling due after more than one year This year Last year Accmals for grants payable Bank loans and overdrafts Trade credrtors Payments received on account for contracts or performance-related grants Accruals and deferred in¢offle 7,871 2,318 Taxation and social securty other ¢reditor$ Total 7,871 2,318 CC17a (Excell 2110112025 Section C Notes to the accounts cont Note 21 Provi$ion$ for liabilities and ¢harg Please complete this note il you have included in charity expen¢*tur• anypnJvision5. A wovision is made kn the Charity has 8 liability ol uncertain liming or amount 21.1 Movements In recognlsed prov151ons and fundlng commltment durfng the perlc4J 'rhls year Last year Balan¢e at the Sthrt ol the rep¢)rtlng perlod Amounts added In current perlod Amounts Charged again$t the wovl$l¢)n In the Current perfod Unused arnounts reversed during the period Balance at the end of the repo￿"ng period 21.2 Please provrde.. -a Mel de$¢rlptlon rf anyobllgallons the balance sheet and the expected arrhyjnt and timing of resultlng Pa￿￿ents., 'rh15 Last - an IndICa￿On ol the uncertalntles at*Jut the anwxnt or tlmlng ol those outllows: and -the amountof any expected relmbursemen( ststlng Ihe amount of any asset that has been re¢ognl$ed for that expe£ted relmbursemenL 'rhls ar Last 21.3 For funding commitmentlhat Is not recogn1$￿ as a Ilablllty or provlslon. prc*vlde t1etalls of commlbnent made, the tlme frame of that ¢ommltmenL any performan¢e-related eondltl4)ns and detall$ ol how the commlts7)Èntwlll be fvnded I￿1h contracts for capital expenditure 58paratsly 21A Where unrestrlcted funds have been deslgnated to a fund ¢ommltmen( please Ill$¢lo$e th* na￿re of any amounts deslgnated and the Ilkely tlmlng of that eXpendI￿re. CC17a (Excell 21101rA25 Section C Notes to the accounts Icontl Nole 22 Othèr disclosures fordebtors, creditors and othèr basic financial instrnmènts This year Last year 22.1 Please provide information about the significance of financial instruments leg. debtors. creditors, investments etcl to the charitys financial wjsition or performance, for example, the terms and conditions of loans or the use of h&Jging to manage financial risk. 22.2 If the charity ha5 provided financial assets as a form of security, the carrying amount of the financial assets pledged a5 security and the term5 and conitions related to its pledge should ￿ given heve. CC17a (Exc811 2110113)25 Section C Notes to the accounts Icontl Note 23 Contingent liabilitie5 and contingent assets 23.1 Contingent liabilities Where the charity has contingent liabililities, please complete the following section unless the FX>SSibility of their existence is remote. Thi5 year Description of item including its legal nature. Please deserlbe any securlty provlded In Connection to the liability. Estimate of financial effect Last year Description of item including its legal nature. Please ￿e￿rIbe any security provided in ￿nnectIon to the liability. Estimate of financial effect 23.2 Contingent a55ets Where the charity has contingent assets, please complete the follchving section when their existence is probable Thls year Description of item Estimate of financial effect Last y•ar Description of item Estimzte of financial effeet 23.4 other disclosures for contingent assets andlor liabilities Please provide the following information where prxticable.. This year Last year Explain any uncertainties relating to the amount or timing of settlement,. and the Fossibilty of any reimbursement Where it is not practical to make one or more of these disclosures. please state this fact CC17a (Exc811 2110113)25 Section C Notes to the accounts cont Note 24 Cash at bank and in hand This year Lost year Short terni cash inveslments (less than 3 rnonths maturity datel Short tèmi deposits Cash at bank and on hand other Total 52,453 54,678 CC178 (Excdl 21101r2025 Section C Notes to the accounts Icontl Note 25 Fair valuè of assets and liabilities This ar 25.1 Pl•as• pmvlde detall$ of the ¢haiW$ exposureto credlt rlsk Ithe rf$k of Ineunlng a loss due to a deLrtor not paWng wha¢ 1$ owed), Ilquldlty rlsk Ithe ￿sk of not able to mÈet short term flnanclal demandsl and market rfsk (the rfsk that the value ol an Investment wlll I￿1 due to changes In the marketl arising from financial instNmentS to whlch the charlty Is eX￿￿Sed at the end of the reFOrting period and explain how the charity manages those rfsks. 25.2 Pl￿￿* giv• dqtai15 of th• amDunt of change In the falr value of ba$lc finandal InstNment$ Id*btots, credltor$, Investment$ lsee se¢tlon 11, FRS 102 SORPII measured at lalr value through the SOFA that 1$ attrfbutable to ¢hangos In ¢redSt CC17a (Exc811 2110113)25 Section C Notes to the accounts (cont) Note 26 Events after the end of the reporting period Please Complete this note events (not requiring adjustmentto the accounts) have o¢¢urred after the end of the reporting period l>ut before the accounts authorlsed kvhlch relate to conditions arose after the end of the This ar Last ar Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made CC17a (Excell 2110112025 Section C Notes to the accounts cont Note 27 Chari funds 27.1 Details of material funds held and movements during the CURRENT reporting period Please give detaits ol. the movements of materlal individual funds In the reporting period togethw with a balancing figure ft)i 'Othei funds.. The Total funds, figure below should reconcile to Total funds, in the blanace sheet ' Key.. PE - permanent endowmenl funds," EE- expendible endowment funds,. R- restricted income funds, including special tntsts, ol'the charity,. and U- unrestricted fun