Docusign Envelope ID." 25027042-57F7443U2DB-26D547CA8C2B
Company registration number.. 12616177
Charity registration number.. 1191050
Kingsley Foundation
IA company limited by guaranteel
Annual Report and Financial Statements
for the Year Ended 30 September 2025

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Kingsley Foundation
Contents
Reference and Administrative Detsils
Trustees Report
2to4
ststement ol Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
BalanGe Sheet
Notes lo the Financial Sl*ements
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Kingsley Foundation
Reference and Administrative Details
Trustees '.
GTOY
I S Jarvis
C D Thayan
E D Thayan
S C Thayanandarajah
V Thayanandarajah
D Edwards. Trustee on
S Ferguson. Trustee only
S Dissanayake, Trustee onty
R Thayan (appointed 14 September 20251
Principal Office
Kingsley House
Clapham Road South
Lowestoft
SLrffolk
NR32 10S
The charty is incorporated in England and Wales.
1191050
Charity Registration Number
Company Registration Number 12616177
Independent Examiner
Francis Clark LLP
Independent Examiner
Melwlle Building East
Unit 18. 23 Royal William Yard
Ptymouth
Devon
PL1 3GW
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Kingsley Foundation
Trustees Report
The Iruslee5, who are directors for the purposes of company law lexcepl as noted below), present the
anllual report together with the financial slalemenls and auditors. report of the charitable company for
the year ended 30 September 2025.
Trustees and directors..
GTOY
ISJaMs
C D Thayan
E D Thayan
S C Thayanandarajah
V Thayanandatajah
D Edwards. Trustee onty
S Ferguson. Trustee onty
S Dissanayake, Trustee on
R Thayan lappointed 14 September 20251
Objectives and activities
The charity's objectives are lo benefft the public by..
Promoting general charitable causes and purposes for the relief of povety..
- Advancing the interests of children and the elderty affected by financial hardship". and
Such other charitable purposes as the trustees in their absolute discretion shall determine.
The charity was established following the outbreak of Covid-19 in the UK in order to help allewate
some of the financial difficulties experienced as a resuh of the ensuing economic ¢onstraints. 11 seeks
lo make grants lo individuals in need of financial assistance and provide them wrth advice or
information regarding the management of their personal finances.
Public benefit
The charity actively promotes awareness of the hardships faced by disadvantaged individuals and
families arising as a consequence of and in geneial relation to the Covid-19 pandemic.
The Iruslees confimi that they have complied wrth the requirements of section 4 of the Charities Act
2011 to have due regard to Ihe public benefit guidance published by the Charity Commission for
England and Wales.
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Kingsley Foundation
Trustees Report
Achievements and perforniance
The charity ha5 worked to prowde assistance. in the first instance. lo current and fom)er employees of
Kingsley Healthcare. their spouses and their family members.
The charity mainly offers iwo type5 of finan¢ial support. being Essential Support Payments {'ESPs"I
and Emergency Grants I"EGs'1.
ESPS are advance payrnenls made to offset the a¢quisition cost of an item or service iequired to
restore the qualty of life of a Kingsley employee andlor their family. or simply lo sustain their basic
health 8nd wellbeing. ESPS take the fomi of a loan and are repaid to the ¢harity over a period ol time.
EG5 are payments made lo support current or former Kingsley staff members experiencing
unforeseen or lrfe ¢hanging circumstances. specrfically where the individuals do not have the
resources lo meet any associated expenses. These payments can. for example. be made in order lo
meet unanticipated funeral costs and the funding of fijture educalK)nal needs foi the children of the
deceased.
Financial review
During the period under review. the challty made payments lotalling £11.500 10 indwiduals in need of
financial assistan￿. Cash reserves as at 30 September 2025 amounted to £26.517.
Principal funding sources
The chartty receives rts f(Jnding from donations.
Aims and key objectives forfuture periods
The aim of the Iruslee5 Is lo increase the income of the charity in order lo enhance its ability to
provide wder support to the less fortunate membws of the various communities served by the
Kingsley Group.
Structure, governance and management
Nature ofgoverning document
The charity is a company limited by guarantee. which was incorporated on 21 May 2020. il is
governed by ils Memorandum and Atticles of Association, dated 21 May 2020. 1115 registered with the
Charity Commission.
Going concern
The nature of the charity means that. in the absence ol fixed costs, expenditure is aligned with the
income received. As such. the trustees do not consider the prevailing economic ¢c>nditions will impact
the ability ol the charity to continue as a going COn￿rn. The trustees consider that there are no
material uncertainties around the charty's future prospecis and they do not believe that there are any
significant areas of uncertainty that affect the Car￿ng value of assets owned by the charty.
Disclosure of information to auditor
Each trustee has taken slep5 that they ought to have taken as a trustee in order lo make themselves
aware of any relevant audrt Infom)ation and lo establish Ihat the charity's aud11or is aware of that
information. The trustees ¢onfim Ihat there is no relevant information that they know of and ol which
they know the auditor is unaware.
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Kingsley Foundation
Trustees Report
The annual report was approved by the trustees of the ¢hanty on
beha￿ by.
Ig and signed on its
V Thayananda
Tnjstee
ajah
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Kingsley Foundation
Independent Examiner's Report to the trustees of Kingsley Foundation
('the Company,)
I report lo the GhaFity trustees on my examrnation of the accounts of the charity for the period ended
30 September 2025 which are set out on pages 7 10 14.
Responsibilities and basis of report
As the charity's trustees of the Company land also its directors for the purposes of company lawl you
are responsible for the preparation of the accounts in acwrdance with the requirements of the
Companies Act 20061.the 2006 Acl'}.
Having satisfied myself that the accounts of the Company ale nol required to be audited under Part
16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination
of your charity s accounts as carried out under section 145 of the Charities Act 2011 1.the 2011 Acl'l.
In carrwng out my examination I have foll(Med the Directions gNen by the Charity Commission under
section 14515llbl of the 2011 Act.
Indèpèndent examiner's statement
I have completed my examination. I confim) that no matters have come lo my attention in ¢onnection
with the examination giwng me cause to believe..
1. accounting records were not kept in respert of Kingsley Foundation as required by section 386
of the 2006 Act., or
2. the accounts do not accord with those records." or
3. the accounts do not compty wtth the a¢¢ounting requiremenis of section 396 of the 2006 Act
other than any requirement that the accounts give a 'tnJe and fair vievl which is not a matter
Considered as part of an independent examin*ion". or
4. the accounts have not been piepared in a¢¢ordance with the methods and principles of the
Stalement of Recommended Practice for accountÈng and reporting by charities lapplicable lo
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in Ihe UK and Republic of Ireland {FRS 102)].
I have no concerns and have come across no other matters in ¢onne¢tion with the examination lo
which attenlion shoLJld be drawn in this report in order to enable a proper understanding of the
accounts lo be reached.
James Barrett FCA
Independent Examiner
Melville Building East
Unit 18. 23 Royal William Yard
Ptymouth
Devon
PL1 3GW
23 December 2025
Date".
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Kingsley Foundation
Statement of Trustees, Responsibilities
The trustees (who are also the directors of Kingsley Foundation for the purposes of company lawl are
responsible for prepanng the trustees. report and the financial statements in accordance with
applicable law and Unrted Kingdom Accounting Stsndards (United Kingdom Generally Accepted
Accounting Practice). including FRS 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland"
Company law requires the trustees lo prepare financial stalemenls for each financial year. Under
company law the trustees must nol approve the financial statements unless they are satisfied that
they give a true and fair view of the slate of affairs of the chantsble company and of the incoming
resoUr￿S and application of resources. in¢luding its income and expenditure. of the charitable
company for Ihal period. In preparing these financial statements. the tnjstees a￿ required to..
select suitable accounting policie5 and apply them con5151enltr.
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are ieasonable and prudenl..
stale whether applicable accounting standards. comprising FRS 102 have been followed, subject
lo any material departures disclosed and explained in the financial statements.. and
prepare the financial ststements on the going concem basis unless it is inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that ¢an disclose with reasonable
accuracy al any lime Ihe financial position of the ¢hariiable ¢ompany and enable Ihem to ensure that
the financial statements compty wrth the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hen￿ for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the Maintenan￿ and integrity of the corporate and financial
information included on the charitable company's websrte. Legislation goveming the preparation and
dissemination of financial statements may drffer from legislation In otherjurisdiclions.
proved by the Irustees of the ¢harity on ..
*S and signed on its behaw by".
V Thayanandaraj
Trustee
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Kingsley Foundation
Statement of Financial Activities for the Year Ended 30 September 2025
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestri¢ted
funds
Total
2025
Note
Income and Endowments from:
Donations and legacies
34,000
34.000
Total inGome
34.000
34.000
Expenditure on:
Charitable activrties
113.3871
113.3871
Total expenditure
113.3871
113.3871
Net income
20.613
20.613
Nel movement in funds
20.613
20.613
Reconciliation of funds
Total funds brought fotwaid
11.369
11.369
Total funds carried forward
10
31.982
31.982
Unrestricted
funds
Total
2024
Note
Income and Endowments from:
Total income
Expenditure on:
Charitable activities
116.5451
116.5451
Total expendilu
116.5451
116.5451
Nel expendrture
116.5451
116.5451
Net movement in funds
116.5451
118,5451
Reconciliation of funds
Total funds brought forward
27.914
27,914
Total funds carried forward
11.369
11,369
All of the charity's activities derive from Continuing operations during the above two periods.
The funds breakdown for 2025 is shown in note 10.
The notes on pages 9 ¢0 14 fomi an integral part of these finanoal statements.
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Kingsley Foundation
(Registration number.. 12616177)
Balance Sheet as at 30 September 2025
2025
2024
Notè
Current assets
Debtors
Cash al bank and in hand
6,851
26.517
7.451
5.278
33.368
12.729
Creditors: Amounts falling due within one year
11.3861
11,3601
Net assets
31.982
11,369
Funds of the charity-
Unrestricted in¢ome funds
Unrestricted funds
31,982
11,369
Total funds
10
31,982
11,369
For the financial year ending 30 September 2025 the charty Nwds enlilled lo exemption from audrt
under section 477 of the Companies Act 20C6 relating lo small companies.
Directors. responsibilrtres-.
The members have not requiied the charity to oblairb an audi( of ils accounts for the year in
question in accordance wrth section 476". and
The directors acknowledge their responsibilities for complying with the requirements of the Act wth
respect to accounting records and the preparation of accounts.
The finanGial slalernellls on pages 7 to 14 were approved by the trustees. and aulhorised for issue on
YS /.!g/..%g. and svJned on their behaw by..
V Thayanandaraj
Tru51ee
The notes on page5 9 to 14 forn an integral part of these financral statement5.
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Kingsley Foundation
Notes to the Financial Statements for the Year Ended 30 September
2025
1 Charity statu$
The ¢harrty is limited by guarantee. incorporated in England and Wales. and consequently does not
have share capital. Each of the trustees is liable lo conth.bute an amount not exceeding £10 towards
the assets of the charity in the event of liquidation.
The address of ils registered office is".
Kingsley House
Clapham Road South
Lowestoft
Suffold
NR32 IQS
2 A¢¢ounting policies
Summary of signtfi¢ant accounting policies and key accounting estimates
The principal 2ccounling FK)licies applied in the preparation of these financial sl*emenls are set out
below. These policies have been cor¢sistentty applied to all the years presented, unless otherwise
staled.
ststement of compliance
The financial slalements have been prepared in accordance wth Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS
1021 leffeclive 1 January 20191- (Charities SORP IFRS 10211. They also comply with the Companies
Act 20(% and Charities Ad 2011.
Basis of preparation
Kingsley Foundation meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at his10ri¢8l ¢ost or transadion value unless otherwise stated in the
relevant a￿O￿nting policy notes.
Going concem
The nature of the charty means that. in the absence of fixed costs. expenditure is aligned with the
income received. As such. the trustees do not consider the prevailing economic conditions will impact
Ihe ability of the charty lo continue as a going concem_ The trustees cons1dei that there a￿ no
aterial uncertainlies around the charity's future prospects and therefore the accounts have been
prepared on the going concern basis.
Income and endowments
All income is recognised once the charty has entitlement to Ihe income. it is probable that the income
will be ￿ceiVed and the amount of the income ieceivable Can be measured reliabty.
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Kingsley Foundation
Notes to the Financial Statements for the Year Ended 30 September
2025
Donations and legacies
Donations are recognised when the charity has been nottfied in wrrting of both the amount and
settlement date_ In the event that a donatlgn is subject lo conditions that require a level of
performance by the Charity before the chaity is entitled lo the funds. the income is deferred and not
recognis&d until either those conditions are fulty mel. or the fuifilmenl of those conditions is wholly
within the control of the charrty and rt is piobable that these condrtions wll be fulfilled in the reporting
period.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation lo that expenditure. rt is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed lo particular headings they have b*n allocated on a basis consistent wth the
use of resources.
Charitable activities
Charitable expendrture comprises those costs incurred by the charity in the delivery of lis activities
and services for ils beneficiaries. 11 includes both costs that can be alknated directly to su¢h a¢tivities
and those costs of an indirect nature necessary to support Ihem.
Governance costs
These include Ihe costs attributable to the charity's cc*npliance wrth constitutional and slatulory
requirements, including audit. slTategic management and Injstees meetings and reimbursed
expenses.
Taxation
The chanly is COns1der￿ lo pass the tests set out In Paragraph 1 Schedule 6 of the Finance Act 2C>10
and therefore it meets the definition of a charttable company lor UK corporation lax purposes.
Accordingly, the charity is potentially exempt from laxalion in respect of income or capital gains
received within categories covere(6 by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992. lo the extent that such income or gains are
applied exclusivety to charrtable purposes.
Financial instruments
Classification
The charity holds the following financial instruments..
short tem debtors and creditors
cash and bank balances
All financial instruments are classified as basic_
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Kingsley Foundation
Notes to the Financial Statements for the Year Ended 30 September
2025
Recognition and measurement
The Charity has chosen to apply the recognition and measuremenl priciples of FRS102.
Financial instruments aTe wecognised whèn the charty becomes party lo the contractual provisions of
the instrument and derecognised when in the case of assets. the contractual rights of cash flows from
the assets expire or subslanlially all risks and rewards of ownership are transferred to another party.
or in the case of liabilrties. when the charty's obligations are discharged, expire or are can￿lled.
Such instruments are initially measured al transaction price lincluding transaction coslsl. and a
subsequently carried al the undiscounled amount of cash or other consideration expected lo be paid
or iecewed. after tsking a¢counl of impaimient adjuslmenls.
3 Incorne from donatlons and legacies
Unrestricted
funds
General
Total
2025
Total
2024
Donat￿n$ and lega¢ies'.
Donations
34.000
34.000
34.000
34.000
4 Expenditure on ¢haritablÈ activtties
Unrestricted
funds
General
Totsl
2025
Total
2024
Payments lo individuals and charitable causes
Bank charges
Governance costs
11.500
489
1.346
11,500
489
1,346
14,630
487
1,428
13,335
13,335
16.545
£13.335 12024 £16.5451 of the al)ove expenditure was attributable lo unreslricled funds and £Nil
12024- £Nill lo restricted funds.
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Kingsley Foundation
Notes to the Financial Statements for the Year Ended 30 September
2025
S Analysis of governance and support costs
Governan¢e ¢osts
Unrestricted
funds
General
Total
2025
Total
2024
Independent examiner fees
Examination ol the financial slalements
Legal fees
1.228
200
52
52
1,398
1,398
1,428
6 Trustees remuneration and expenses
No trustees. nor any persons connected with them, have received any remuneration from the charity
during thè period.
No trustees have received any reimbursed expenses or any other benefits from the charity during the
period.
7 Taxatlon
The Charity is a registered charity and is therefore exempt from iaxation.
8 Debtors
2025
2024
Other debloTS
6.851
7.451
Debtors includes £6.851 12024". £7.4511 receivable after more than one year.
2025
9 Creditors: amounts falling due wthin one year
2025
2024
Accruals
1,386
1.360
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Kingsley Foundation
Notes to the Financial Statements for the Year Ended 30 September
2025
10 Funds
Balancè at 30
Septèmber
2025
Balance at 1
October 2024
Incomlng
resourcès
Resources
expended
Unrestricted funds
General
Unrestricted funds
11,369
34.000
113.3871
31.982
Balance at 30
September
2024
Balance at 1
October 2023
Incoming
resources
Resour¢Ès
expended
Unrestricted funds
General
Unrestricted funds
27.914
116.5451
11,369
11 Analysis of net assets betwèen funds
Total funds
at30
September
202$
Unrestricted
funds
Other
Current assets
Current liabilities
33.368
11 3861
33.368
11.3861
Total net assets
31.982
31.982
Total funds
at30
September
2024
Unrestricted
funds
Other
Current assets
Current Iiabililies
12.729
11,3601
12.729
11.3601
Total nel assets
11.369
11.369
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Kingsley Foundation
Notes to the Financial Statements for the Year Ended 30 September
2025
12 Rèlated party transactions
During the year the ¢harity re￿1Ve￿ £34.000 12024." £nil} donations from the following companies in
which certain trustees have signtficant holdings..
Country Retirement and Nursing Homes Ltd - 2025". £13,00012024' £nill
- Allhea Healthcare Properties Limited - 2025.. £3.00012024'. £nill
Kingsley Healthcare (Birminghaml Limrted - 2025." £18.00012024." £nill
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