RECISTERED CHARrrY MSMBEL. 1191545 Statthry A￿￿110( 31133 ￿mMercIal Row] BH14 OHU BE Y CARE TKusr cio THE FtNANCtAL STA Rryort ottheTrnthes I to 6 Report ofthe hdeptndeut Auditorn 7 to 9 ststemettt of FiMm¢iAI Adivlthj io B•l•n<¢ Sl*rt C*sh Fb)w Ststr•eDt 12 No¢¢J to the ca￿ Fknw Stste*emt 13 Nota to the FID*m¢l*l Ststs*e*ts 14 to 25 BETHANY CARE TRusr cio The tn￿￿$ ￿eSent their rewrt with the financial ststements of the clwity for the l A￿]2024 to 31 ik¢emtr*r2024. The tsustKs have the wovisioL% of Acc(yJnkng Reptting by Clwitks.. Stat¢m¢llt of Re¢ommeThW apylidjk ty ¢14rilies W¢F•Ting their *￿ts in with the Fina￿JaI Rewting Standard applicable in the UK aThl Re￿bI￿ of Ir¢]aThl (FRS 102) (¢ffe¢tiv¢ l 20191 ObSectfveJ alms Commissioners for EnglaThl and wal￿ The cbrriWs obixtiv¢ is to provide care for eldeTly Chr1th￿ on the Iwis of nerAI and in an environmeTht most Suit￿ ty the individual. A 37 bcd Rc5ithnttal Cart H(XnE 15 and rnaintsined for this purpos& In ￿ltiL￿, at Bethany Oak& 10 living proF¢W are availablc. linked by means of an ¢m¢rgency call 5ythI and into which DomKiliary Care (an FKoviikd. The aim is to provide outstsnding Care. whatever location, with the wellb¢ing aNI of th¢ residents giveti top wiority at ￿1 times. Regular Tcviewsldiscussions take place with resKknts and their ￿1￿1¥¢5 ￿gardI￿8 th¢ ¢*¢ ¢nvimDtn¢ni tlw¢by enabling ITh setting this Ob￿tive pl*tmin8 acliviti4 the truste￿ have 8iven ayeful considerntion to the Clwrity Commission's g¢n¢rnl guidance on public trnefiL The xtAyunting ￿lIcI¢S in fUrth￿ance of obms are set out in nL* I to the financial ststeme•ts SI￿ there has no ¢hang¢ in th¢5¢ during the y¢aT. The trusiths have id due reBard kn 8uidaKe isswA by the ￿rity c(￿l￿1￿￿On in &idin8 wlwt ¥tivitrs the clty sh￿Id Unde￿e. ET CA Tru￿ ao REPORT OF THE TRUSTEFS R THE PERIOD I APRIL 2024 TO ER ACHIEVEMENT AI¥D PERWORMANCE CTh*Titsble *etiYitl ijdkny h&5 been o¢c￿lcd the yw. with Re5ithts iThJivithwJly loikffal holistic. paw)n centrryj c￿￿. s￿l41L51 are&s within tr Horne have btth for tK)th m¢ntsl ￿j￿1￿1 fiailty which aiknws we to be delivered in a whith M￿lMI5¢S quality of life for all within the contyatnts of the indiv1th￿l$ ddexiordling health. F￿￿)￿13 is on in¢lwxJn of 41L &4 8nd whtn wilh sewgatiLX) to prtserve dignity a5 requirul A varied of ts pov7￿ reky￿t to the of re5bJents and theirabilty to w¢1¢p￿. To 4$5iSt in delivay of thi% additional romp￿10￿. staff have been &Med specifiolty to aml those living with tkmthti& A¢tiviti&s include a brief daity de¥￿I￿al meding in the main krtmg< appr(wia¢¢ gwn¢s. on wbjc£tsgiva] by visiting sp￿er4 qui724 8reuLhouse plant Iwion and pn of refu￿lShMent h&s becn tsking plxe thi5 ytar. Half of the ensuitrs have tten fulty Tefillbished and the mai￿lty of the soft fiunithings Teplxed. Up￿th to the Fire Dcrfxs are OD-8oin8 and the Lithtenin8 Protection System upwad The Most r¢cent ins￿70n of th¢ Hom< in May 2019 by the Care CUDMI￿Th. coverin8 the five iospecti domAiM. found the hom¢ to be ¢14ssified a3 ￿¢standin&. FeedbaL* fTom the Cart Q￿lIty C4)mmiviM 15 a gthj indKatTh of the hom&s a(*ievement and perfonnan Ins￿CtIOnS have been lirnitcd ovtr the year, however, c￿ conducted m(ffiitOTing calls and weye satisfKd with all asp￿￿ of the care PTovided (W indi￿ted that in gather￿LE infimnali(m prKJr to the imminajt inspe£tion that excellent fethack hal rwxiv¢d frnm family and friend With a view to pYovidin8 t•KfiL the CIO ha5 • policy that resid￿ts (an runain in Bdhany in ts evthi of their capitsl bccomiJ4 d¢plr*d ty the level at whith b￿Vernm￿l ￿81s￿nCe is Frfovided fly the payTrent of re￿ In the5¢ ¢ircumst8nw5. 4 fee Ccffitrlbuti￿ is Tr)t always sought familylfriends oc¢asw)ns Tesidents continue to be ed for 81 r¢si&Diial rate5 eve￿ though their health h&8 d¢t¢ri0rt￿l to the that they aff in re￿ipl of the equivaknt ofnursing C(m5wjer￿>k benefA is also (kyived by those who ale fvnthd by local authoTities sin(% the actual cost of the care they rec¢ive B c(rtsidernbty mLYe than that whith th¢ is paid All residents have fre£ ' tn cOnn￿tic￿ with th¢ markrtin8 of Bethany 04k4 the CK) k% willing s(xn¢ of of the equty in the event the purchaser bel￿8 unable to py the fvll mwket valu& A tharge is ILyied the e¥eDI of any equity Identi￿). depending upon the indiviathl AthJi¢ilK￿1ty. the SeTvice lknge ￿ld by ownus of the prtyerties and the cost of the &ily meals whith are avail&)le to the rtsidents aT¢ sub5idA5uJ by the CIO. The CIO wovid¢5 kKaJ and fimds the tsJining of s(￿e 50 staff illcluding those wothirtg p¥rt.tim& Work experio)ce placemats are given fr¢e of tharge to frnm kKal sthior ￿h(M)b and voluntary w(ffk is provideA f Thfte is a IW of vohurtffn. sevezaj Tesidin8 ID Brthany Oaks, wkn ￿trIl￿te ma￿ty to the xtivty for the residents. bringing the community the VoluDteq5 nrt r¢plac¢ pa*J stsff but complantht them. Volunteers. 1K￿r8 are minimal but they hugety to the well)¢ing oftFK Te5i(knts by taitig dr¥otion41 servKes. TRUST CK) Thttt are no inveslment obF¢tives sd has be£m ¢)n the fixed &ss¢t invethenL The CIO own * proiw. MornsfiekL Tn Crdwky, Hampsbio which w&% ￿lE1[￿llY doTthI 45 W of a legacy. The w&% exteJ)sivety refijrbishol by Bethany Cart TnLSt seveT¥I yeaT5 ago is hekl a5 an invesimentpropffj. At this tim4 unlTri e ptvtous Y￿rS the tr￿t own5 a very small 5tsk¢ in Bdhany Oaks proixrtiA meaning that cath r¢5¢r¥¢5 Un￿llY high. This will [￿bty ￿ a l¢mpJrary aNJ the funds have i￿1 investd in a Y￿Iety of thre¥. six and twelve month acayjnts on an investment FINANCIAL REVIEW Fim*tteiAI wditio The TnLStees aTf plcL%d to TryKNt 4 swplu5 on the PTVViSVb of in the TrNJme of £257J32 (Year ¢￿te1j 31 Mar 2024.. £275.067) for the 31 D￿nber 2024. 1kn w￿¢ no nct gainsn035es on ￿ diswsal of residual equity T¢lating to Bethany Oaks (Year ended 31 March 21r24.. £36.954) in le1￿]0n to the investment Iw*rties. In the period to 31 DexeMb￿ 2024, the charity ca￿led (#rt a review of the valuation of the investn￿t ￿tch tesulto in an inmase in hiT value by £2(M),(NKI. inc4Jning thNEfiKr tots] £457J32 (YeaT en(kAJ 31 MaTth 2024: £312.021) fw the puiod endeA 31 Dexemkn 21r24 as set on page 10 to the fift8￿1&1 ststements. The b)tsl I￿A)me for the CIO w&8 £1,519354 (Y¢ar ¢TrJNI 31 Majrh 2204: £1.761.IY2) fLY the peril￿ ended 31 Decemkn 2024. The FYovisM)n of caff in the home is the Fffunary activity Pr￿lucin8 this IT￿￿rne and totslled £1.3%.082 for the wiod erthAJ 31 D￿emE. Dortations ar#J legacies have incTeasal ¢0 £28J42 in th¢ en￿ 31 DeL%mt*r W24 froTn £7J76 in the year enduj 31 Mwrh 2024. In t4lditioth. lov¢$D￿ettI irt¢om from rrntsl w4xrties h&% fT(Mn £83.645 in th¢ year en￿ 31 March 2024 w £94.630 in the ended 31 Dectmttr 2024. Dern￿ for plw at the home remaiA8 xtron8 and ther¢ IJ * waiting lisL Ability ty ex￿ThI iwe is limited by the rrx)ms availabk 8nd fee imyew. ExF*ndittwe the delivuy of this care is Fffimvily (ffl wage& Pr¢rniseB costs •Te 4Jso a signifi(wrt contr1￿10r. At 31 December ￿24 the CIO had El.107,114 (31 March 2024.. £6,649.782} rtserv4 of whKth £5.9(51￿61 (31 Math 2024.. £5,369.7N)) are d&Sig￿l arAI to the r￿ed assets as ddailed in notes 19. The trustees ￿￿ge0 the reserves in 2015. 1￿me is ￿fOrming well aDd tt% ¢hartty 15 inve5¢ing in new Op￿rtunitie& In I￿1¢ of this it is noi tIM)ught k) to ke¢p * high levd of wir¢stri¢*d fuThts whi¢h hwe not been designatrd. The ￿￿11￿ is Thxlera* ￿ low level of urtr¢kn*d ftsetve5 held to sup1￿ d&y ￿ day flUctu￿10n8. The generni wwe in swplu priir ￿ the tsart5fcr to the CIO since Bethany Oaks PrnFtrty have tten sold on. They are at a higl*r l¢vel than ￿%￿al due kn thr fxt (wiers of the Oaks Iwve wislKd to purchase I{￿ of and uKertainties Principml risks and WKutsin¢ies In view of th¢ Jp¢¢ific of the CIO. the a59ets continue kn Ix retained aTrl us¢d for the tffovision of residential for ¢ld¢rly ClYistian5 WIMP are in need of care and supry￿. The trustccs Continue to consider l￿fullY th¢ maicr risks kn whith the charity is ￿￿tiallY exposed. These incluth insurance cover, anpioyThent FrfXtic¢ arKi th¢ of thE Health and Care Act 2(K18 (ReglllateAi Activith¢5) Regulations 2010. In a(kIltK?￿ regular rrp)rtin8 CA)ver ongoing financial aThl otmlional i&sues. includin8 health and safety. B¢fotr errtering into any fmanci&l cA¥mmitmenL trust￿ vi¢w the implications in the light of t CIIYS strong capilal Tesout¢£ and operate an ongoing C￿sU[e that systems are in pl￿¢ b) mitigat¢ mi(w risk& PrinapAI fundimt wlrees Tlje CIO'S income is (knived la￿lY fnxn fees oi*ained thrn￿ the Fyovision of temtx)rdry and peftnanent ac£ommodation in our residcntial I￿n￿. Exrthlitill¢ Yelates mosdy kn the 4knily O￿at￿)n of the lThie and as such thi5 sl*ble pattern of TK¢ipts aMi pa)Trents hay little w1￿11ty ne<￿1￿¢¢ laTg¢ res￿￿ king held. B&hany is able lo reclairn from HM Revenue & irKorn¢ tsx wbith E¢en deAl￿*d ftom ￿V¢non￿l and one-off donati0Ths in with Gift Aid Scherne. The most to ail WIK) bave kindty mth gifis io B¢th&ny ￿¥￿er this Scheme thring the year m8ximum firwicial benefrt can be obtsin¢d. As a BETHANY CARE TrUST CI REPORT OF THE TRUSTEES FOR THE PERIOD I APRIL 2024 TO 31 DECEMBER 2(124 FINANCIAL REVIEW IDveslment pliry *nd objtttives The CIO (k)¢5 not h8ve 4 Specif￿ p)li¢y for invcstsna]ts. MoDry nL* irnmedithty n¢e4knJ for W0￿￿g capitsl is inV￿ed as aplMw￿¢ ￿ &8 to maxinise retrrn for the CIO its assets. The invesknent wa5 Teceived a5 a legacy at]d is hcld for apyrcciation and fi￿1¢ irtC47mc stteanL4. The trustees have asstssed the maiorrisks kn ￿1¢h thc Reservu At ¥ny givth tim4 the CIO could be Ttqllired LM)e or tt)ore of the Bdhany (kks lea5¢hold pr(yerties under the ownerlexecutorfs buy.ba(* 8peaTKnL In this evtffiL any re4wirtd fill)ding •lwJys bern rcadily available against the secuTity of the St￿Ig &￿t base until yjth time &8 the IKopty was TuoI(L Cwrently th¢r¢ no ¢onc*rns re88rding the Cl(Ys long.tem strategy in view of this capitsl ruourry with PTud¢n¢ manag¢mthL The designthl fiuKI held a5 at 31 Dec¢rnb¢r 2ff24 i¥ £3.9￿.(￿] in the fix*1 fvnd and £125.805 d&qignated for propffj developnent (31 March 21r24.' £5559.7￿). The LTrmting c(*ts of the home cahtinue to lje {￿efUllY monitored and CLMknlled 8Jwaya witb the wellbeing of the rtqitkn iti Golmg toneern continue in opernticffial existenc£ for the foffeseeable fU￿re. For this reaKth thry o)nlinue to *1 the going c(fficern basis in preparing the f￿￿la1 Stat￿￿￿ Fth ddaiis rt88rdin8 the of the p)in8 ¢(￿Cern bASiS be found in the AetOUDtiDg Polici FUTURE PLANS Expansion of the lknne of Aaff is gjrrentty bein8 L¥)nsi(kred with the ￿lItIOn prcijertia is #ill exty skn8L Demtrd for 8￿h￿Y Oaks Iwwies abo *rnn STRucfuRL GOVERNANCE AND MANAGEMENT G•v¢rning do¢u•bent The ¢harity is u)ntroll¢d by its 8ovemin8 #lity CINnmigsi(M for the Provis¥Jn of Accommodati for PeTrons rwuirin8 Resida)ti&l or Nursirtg Cgre for th¢ Provisth of Per5(¥￿1 CaR. The iwine5s h&8 operated underthis new T¢g1stTr￿ since l May 2021. Reer•itw¢N¢ #md Appolmt&at of The try*s of B¢thany. who may be aP￿iD￿d by a Tesolution of a me¢tiD8 of the tnw have overnll wsknility for en5urin8 the ¢ff¢div¢ and efficitht opaatith of the 37 bed rcsidrntial IK)rne within tharity law the dmrity's obj￿ts. New are fr(¥n those who are known to ￿ve an intryCs1 in th¢ obieciive5 of Bethany. a S￿¢¢ sympthy for caTc of th¢ ¢lduty and enjoy the unartTmow% appTh>Td of the exi51in8 InL5t￿ New biLts are apw)inted before establish￿ trustees reknr . giwTng a 4ymsid¢Trbl¢ year of ovffknp who) the Dew tr￿$te£S are knJent￿. New tr￿1￿￿ ￿ given WTittuA infomi&ion ffl th¢ir role and ijit*s. ETHANY CARE TRusr cio RT 31D RU￿UR& GOVERNANCE AND MANACEMENT During the year. implementstion of most of ￿)11¢1¢$ was carried out by a Mattagethetst Cojnmitke which meets bi-monthly. It is chairtd by MTS A Murrny (B￿SIr*s5 Manager) and i￿1￿$ thytt tn]stecs. Only the SI￿1fi￿1td¢¢lSXO￿S and maiorwitsl w*F(tsare referred trj the tnL%tees for pior appmval. Ms C L￿8th0￿￿ h&8 the reSp)￿￿ll1ty of the day trj day •% MaDaF. Topical mattery such &$ new N)li¢i¢% ¢t¢ Wqui￿1 by are diXi￿d at CIO nhedings and details of 5erninws open to tsIL$t￿ ale broU￿t to the au¢Dtion of for at*TrJ slmxthl W wish t) do w. The tr￿s(C£S resrKmibk for th¢ Ov¢1￿[n8 of risks fx•a by Bethany aThl detailed consideratw of risk are delega￿ ty the Mana8eJ3. Risks are identifie& assessed and controls &8tsbitshtil th￿￿houl Jfar. They managed under the headin8s of financial susts1￿￿.1lty. resideAt and stsff saf¢ty. hygi¢n¢ control. ￿pIo￿lent and ornmunity ¥c¢ss. PTof¢s5icd advi*r5 ar¢ employryl in wnnection with F&¥￿nn¢1 maness and Htalth arKI Saf¢ty issues. Through the e5thblishd risk mana8ernent FYrK¢sses, the are satisfieA that thc mafft)r risks identifi￿1 have been ad￿￿1¢￿ miiigatsl where ￿s￿Y. 1¢ is vwised that syskms only rKovi& rnxmable but not ab￿ll￿te assuT8nce th•t rnajor risks have Ixen rnanagul. REFERENCE AND ADMINisfRATIVE DETA113 ¢gLItsr￿ Ch•rlty th•mber 1191545 Prfnclpl addres• 17a Parn￿r Heath Road Tadley Hampshire RH26 3TH Trys1¢ Mr M D Bisknp Mr RG Carn411 MrSLDuno Dr B A Jacob DrSERLim Mr E V mic1￿1 Mr J Miller Mr I P Mortimore Mr H ya￿lne Aydilo Morris La Stststory Auditiy 31r33 Commercial R Poole BH14 OHU Sol*itors Anthony Collins Solicilovs LLP 134 EdrnW￿ Street BirmiDgh8m B3 2ES BETHANY CARE TRusr cio REPORT OF THE TRUSTEES FOR THE PERIOD I APRIL 2(124 TO 31 DECEMBER 2024 REFERENCE AND ADMINI￿RATIVE DETAILS B*Bke Lloy(L% Baftk P 25 GrL%harn Sirtd EC2V 7HN M*tt*%e Ms C tangthorne Mrs M A Munay STATEMENT OF TRUSTEFS. RLSPONSIBILITIES The tnL4W •e rryM)n$￿1e for pffpwiig the Re￿rt of the TYuAe£s Ihe fxwiciai statan￿ts in xcoYdanc< wAh appli(able law and UniteAI Kingkn AccAMmtibg Stsndarth (Unbtrd Kinyknh Gtnerally AcLYMcd A(￿￿1￿8 Pr￿tice). The law applithle to thaities tn England and Wal4 the Cbaritits Ad 2011. Clwity (A￿m￿ts and R¢m) Regulations 2008 and the provisions of the deed rtyuirts the tsu5W to prepare financial Slth¢nts for eath fin8nci41 year which 8iv¢ a aml fair vi¢w of the st* of affai￿ of th¢ aDd of th¢ ITr￿1￿g r¢uw¢¢$ 8nd application of raourc¢& inc￿dI1& th¢ incm¢ and eXp￿d*￿e. of th¢ (knr*y for In w¢poring thos¢ financiil slaiemthl& the tsu#ees re4wThJ s¢lellectively, Inay ¢asi significani d(wbt on the clwitys ability to continue as a 8OiD8 concun f(ff a p¢riod of at le&8t twelve nk)nths fmm when the fJnan¢ial •e thisal fcy i&qw. Our resp)nsibilities and the wiThili¢ies of the tru* with respect to concun we des¢nW in the rele￿t sections of this reiM)rL Other Imforn•thhn Cxtr opini(m on the financial thes the exttpt ￿ the ex*tht otherwi8e expliritly S￿d in our we &> txprrs5 any fonn or&&wr￿ conclusM)n therE&￿. In connection with our audit of the financial sts*menty our rtstThsibility is to the otht¥ infortllatirn arf ID thing $0, consider whether the other inforni*ion is mateTially I￿lnsiste0t with the financial ststements or our knowledgt obtsiAed in the audit or otherwise apw to be matsrially MIS￿a￿d. If we Kkntify suth rnal¢ri&l inry)nsislenci¢s or appfiyent material missiatenMI4 we are ￿Uired ty Iktrmiine whe¢kn this gi￿5 rise ty a matsrial misslal¢murt in the financial statements themselves. If, i￿] on the wThk w¢ EKrformryl we that ther¢ is 4 mitrTithI misstalement of this Oth￿ infoTmation. we arr to that r￿l We nothing to in this rtgard. M•tt¢r4 iYhl¢h wt are rEqulrEd to Trport by exeepth We have nothing Io TeiK)rt in of thE following matters where the awit1￿ {Accounts and Rem) Regulation5 2￿8 TWUIRS U5 to W ID if. tn (Mw<￿1￿1(ffi'. . the infonnatioR given ID tht Rcprt of Ihe Trusteu is in n*TiaJ r¢S￿t with the fin8rKial slatements; or sufficient P￿￿￿nting re£ords have w)t b￿￿ k¢F¢ or . the fir￿￿111 sthte￿￿nts are in arnni with ts xco*g rewds a￿1 rdwD¥ or RespJDsibi]i¢iu of tr￿1¢¢$ explain￿1 mLK¢ fully in th¢ Sta*ment of TnLSted ReS￿￿1￿lItieS the In￿￿eS are reSW)T￿ibk for the preparation of the financia] ststem¢nts whKh give a and fair view, and f(f ￿ iDtsrnal ¢ontrol 05 lh¢ tnLW% detrrmiE￿ is REPORT OF THE II¥DEPENDENT AUDrroRS TO THE TRU￿￿Es OF BETHANY CARE TRUST CIO ID preparllig the fillan¢ial statall￿￿ the tr￿tr￿ art TespMsiTr•k (or awessing the dwitys abilty to ethtinue &s a going ￿nc¢m, dwlosiD& a5 awTrlicabl4 related th 6￿ill8 cmce¥n and using the goiDg cixJ¢ttn of accounting unless th¢ e*ber itknd to 14uidate the dwrty orto c¢as¢ or hav¢ no rt*listic a]terrtative but to do w. Auditows rtspwibilitu for the of the f••nci•l Jt*trme•ts We have been appointed &$ auditor under se£ti￿ 144 ofth¢ Chariti￿ ALt 2011 and r4x)rt in actOTdonc¢ with the Act and rtlevani r¢gU￿¥)n$ ni*le or havin8 effeLt incluthng caryiTrg(Mrt the wdil in 4c¢oNlance ( with 154 of the (Jwities Act 2011. misststement, wheAher due to frnud (Y uror. and kn issu¢ an audilofs rq￿ i1￿l￿d&S q)inK4J. Reasonable suran¢¢ is a high l¢vel of ixrt 15 Dot a gUa￿tee that an audit L*ndutte41 in acoYd&nce with ISAS (UK) will always d¢te¢t a mat¢rMI misst*an¢ni Tkn il Miknncnts 8ri8e fTorn haud ff em)rand are considered m8teTiAI if. indivi(knally or in the aggregAtr. thry c4wld ￿$(¥￿IYb¢ ¢xptsx&l w infl￿1C* the e¢iMKAlliC dens can have a material impaLt OD the rma￿la1 statements. This rtsult iti litigatio￿ th¢ imp)si¢i(m of finc5 and the Clo￿re of the CIO. Any In order to idffjiify risk8 of rn*ffial M￿￿at￿n￿t the ￿ fiau4 we S￿$Sed evertts ￿￿dI(10n9 wheTe Opprt￿Ities and inc¢ntiV&8 May exist w#hin the CIO for fmd ￿ (Kar. (kn risk procdures included enquiring of manag¢rnth¢ as to any in&ancts of the pr￿ ofthe CIO to ideniify frwd and by ￿Ing anatyti￿I pr￿uTeS to idajtify any unusual or unexpethl ￿trat1￿msh￿. Fm fiJHJing& we Mleniified the grotest W*ntial for fraud IA the following alr￿. rtcogniiion of incKJm¢: gtrK)st employtts ¥nd or reSId￿ts aThd giant InC￿Me. As wired by auditing stanthnts. we arE a150 Tequired to wforni spe¢if]c p￿￿¢￿[￿$ to to the rnk of managantht ov¢rrwle. The identified risk5 of mi&4tstrnt to frn￿ wer¢ (l￿m￿l￿*d to the order that they runained alert to any non-ccrfnp1i￿cC thrw th¢ audiL Audit pro¢¢dure5 dulpul to the olm•terfal •lBsl*tewDt due lo Irreylarkks l•dMdlng frnvd As a rewh of perfonnitig our risk as d*ikd above, we Plann￿ p￿rMed our audit to idthtify non. complMnL% with 54Kh laws aml ftguknii(n% inchMIiDg fr￿d by underf￿1ng the folknvin& Dis(IL8sions with managerlleni concerning Wtial n￿-¢(￿pI1anCC of law5 and Tegulathxts. Reviewing the disclosurts contained within the financial ststements *Ki *Aing 10 5UPP)rt#18 in order to &48e55 c(HnpliaDce with of rel¢vani laws and regulatxm dtscnThed as having a direct eff￿t on the financial sWCrn￿ts. Reviewing Care Q￿lity rq*)ts to Mlentify ￿Y prrfailiaj n(ffi-cIMnplianLX of l•ws on file. the ￿Y as earn $y￿an is (yw&ing coThedty. REPORT OF THE IlYDEPEND￿T AUDrroRS TO THE TrusfEES OF BETHANY CARE TRUST CIO makrial miSStatementd￿ to fil￿. recognition and substsDtive *&ing to ertsure that revthue is Te￿)￿￿¢￿ in line with the CA)mpanY$ a￿A)￿lting p)licy and in line with aco)UDting $talld￿ To athlre&8 the risks arising from the dirnioll of i￿￿￿@ c¥)nt￿ts with 3n1 ￿ty seryicx were a￿d w the amounts cthargoj and therefo￿ refiected ITh the fiTrancial statsments of the cojnpny. The risk r¢lating to management override of c￿trOl5 by the aiiYotTh*ne&8 of ￿m￿nal entr*s and od*r adjusthenl& a55essing whedKr xcounting estimales are ITh11￿tIVe of t￿lti￿ bias WMI evaluating the iwsin ration￿¢ ofany SI￿lf￿ant ¢[an￿tiOnS that are conshjttd unthsual orottsidt th¢ M￿rnal Cou￿¢ of busin to the inlmt limil8tion5 of an thue is an whavoidable iisk despite txo1￿Y pI￿1Thg and perfonning Auditing staD&rth limit th¢ a￿lt ryuirvj ￿ *kntify wrfh other laws aThl re8ulations is not evident from relevant Corresp￿ or disclosol to 15 unlikely ty d¢*ct that breach. In tth1ti0￿ the fiuther remo￿1 noD•complianc¢ with laws and regulations is from the events transxtions Inc]￿led in the ruthn¢1￿ th¢ less l&¢ly the I￿ra￿lY liTri*d wKuJures re4TJired by awliting S￿d￿rdS would idthtify In ￿ld11101￿ the risk of Th)t detectin8 Ma￿1￿ mi&8tslem¢nt from due to fr•thd is higtrw the risk of one not being detecthl throu8h error as fra￿1 may involve &libcratc conlxalmcni thTwgh rA)IlwioD. forgery. misrqKe5enlation& and inlentiorAI omissi(ffl& This re[￿ is made solety to the Cl(Ys MeTh￿ as A W. in ac¢ord8nc¢ with th¢ ChWIti￿ Arf 2011. (hw awjii Work has been unthrtsken ￿ that we might stste to the Cl￿$ memLvs tIM)se maiters we aff ￿lIrd ty 5t* to thun in an audilorfs rq￿rt and for no other purwjse. To the fullest extent pumiued by law. w¢ do not or Tespnsibility ¢0 anyone otherthan the compmry and the CIIYS mernbers as * i￿. forouraudit wort for this OT for the opinions we have ronn￿. A further descrimion of our r¢spinyli )iliti¢s foT th¢ a￿11 of ￿ fina￿181 statunrnts is kxa*d on th¢ fin8n¢i Rep)rting Council'5 websit¢ 41 www.frr.O￿.Y￿8lldIttWSwibi1Iti¢s. This d¢xriVion fonns m of our Rem of the Other matter Your attenti(m is drnwn to the fxt that the charity h&8 [xe[￿l financial statements in ￿(oTh￿ce with"Accountin8 aNI Re￿rtIng by Clwiiies: St*i¢ment of llecomm￿thd Pr&tKc applicabk to clwitie$ prepring their accounts. a¢tonIa￿e with the Fina￿1￿1 Rew1ing awlicable in the UK Republic of I￿lartd (FRS I￿2}. {as amermkd) in weferertt kn the Acco￿tIng and Re￿rtIng by Chui¢ies'. Statement of RexannKnd￿ Prxtic¢ isswoj on I April 2￿5 which is ttferred k* in the exlaDt tegulalion5 Iw now been with¢trawn. This has be￿ don¢ in oth for the fllwicial ststrmeots to PTOVi(k a true and fair view in a¢wrd￿ with GenrTrlty A¢wimting P￿til effective for tep)rti￿ ￿ t¢gir￿l￿gon or after l Janway 2016. Mo￿lS tane Statulory A￿dI 31133 CoMn￿l￿ R¢Md BH140HU BETHANY CARE TRU￿ CIO NCIAL ACTI 114124 yeyr end 3113r24 Totsl 3111W24 fvnd INCOME AI¥D ENDOWMEN15 FROM DTh)atw)ns and legacies 28.842 28.842 8.176 Ch•rit•bk *diviti Provisi￿ of rosidtatial iJ*o82 lJ96.082 1.668.671 Invaqtment ittcome Total 19 54 1761 192 EXPENDITVRE ON Raising funds 5,733 5.733 38,(IM Charltsble *etlvlde* Provision of r¢sid¢niial ¢4re 12 56.489 1447521 Total 62 Nd on invesbnemts NET INCOME 457.332 457J32 312.021 RECONCILIATION OF FUN￿9 Tc*al fvnd¥ fOr￿d 6.649.782 6.649.7t2 6,337.761 7 107114 7 107 114 6 649 782 Pdgc io BEIIIANY CARE TRU￿ CIO 31 Dtcemixr 31 March 2024 2024 Totsj Total FIXED ASSETS Tangibl¢ &%8ets 14 4.4(A,OfKI 4.4(M,0￿1 4,W.700 S.W4.060 5.W4.060 5J69,7(YJ CURRE￿ ASSETS Stocks 16 17 103,884 103,884 111.939 1305331 ￿54 Cash at Iw)k and in 1.413.015 1,413,015 1.468.193 cRED￿oRs Anx)unts tsllingdue within one yellr 18 1209.961) (209.961) (188.111) Nrf CURRE￿ A&sErs TOTAL ASSETS LE&SCURRE LIABILITILS 7.107.114 7,107,114 6.649.782 NET A&SETS 7 107 114 7 107 114 19 General fund Designated funds. r￿d as*ts 1x177249 5,¥W.061 I.0￿.082 5.369.700 7 107 114 TOTAL FUNDS 7107114 aNI were $i￿￿d its tthjfty. Mr I P Mortij ore. TnL8tee BETIIAP4Y CARE TRUST CIO tA)W STATEM 114Q4 31112f24 3113r24 Cw5b from optrntlng Irttlvhks 281826 Cash lknws frnm Imycstlng artivkieg Purch￿ of tsft8￿Ic fixed assets Sale of ￿n￿ble fr {153.128} 311J57 36,954 31 37 Ntl calh (usul inywovmled by investing Xtivrt *nd eq*iv*k•ts ' tbe repDrtiDg perMMI Cash and ¢q•1￿￿￿ts at the bryinDiDg of the per#)d (50.Ir23) 508JTI tbe repDrtln8 perknd 05 P4e12 ANY CARE TRUST ci RECONCILIATION OF INCOME TO CASH FtA)W TrROM OPERATING A￿1v￿REs 114r24 31112124 31rJr24 Nel income for the repDrtiDg pernd per the Ststrmemt of Trln*Aei 457J32 311021 Adjwstme#ts for. 62.032 (2￿.0(￿}) (37J69) {38iK)) 8.055 59.721 136.954) {31J68) Ciain on inv¢s¢ments Interest rerxived lrtereax¢ in 5kKks {56.710) IAeYtast in (Thlikns cash provided by oper*¢knms 281 Af4ALYSIS OF CHANGFS IIY NET FUP4DS Ai 114r24 Cash tlow At 31112f24 C&th ￿ ￿nk and in hu 05 Totsl 05 Pag¢ 13 NOTES TO THE FINANCIAL sfATEMENIS FOR THE PERIOD I APRIL 2024 TO 31 DECEMBER 2024 CHARrrY ￿Tr￿lINATIoN BrtI￿lY Cav¢ Tru￿ k% a d￿r]￿ble (ffgani7Ath (CIO) in Engl￿d 8nd Wxles. The r¢8tytrf￿ offict 8nd FXinC4*1 PL￿ ofkniness is 17A Pamber He•th Ro4 Tadky. HamFthio RG26 3TII. ACCOUNTINC POUCILS Blsts of prep*ri#£ the fiM#ti•l stste*o*ts The fmaneial ststanents of the charity, which is a ￿bliC bthefrt thtity undu FRS 101 have be￿ Prryared . accoNknc¢ with the ￿arItieS SORP (FRS 102) 'A¢￿￿nting Rry￿rtIng by Chariti¢8: Ststernenl of Recommffid¢d Prndice thaiti¢s prtparuig th¢iT atrounts in a¢¢oTth¢¢ with Ih¢ Finan¢ial ReEM)rting Standard applicabk in the UK and Rcpublic of lrtllnd IPRS 102) (¢ff¢#iv¢ l January 2019y. Fin8ncial Re￿rtIng Sthndard IU2 Th¢ Finjncial Rcwting appli¢abl¢ in th¢ UK and Republi¢ of ]Tcland' and the Charities Aa 2011. The financial staemeftts b￿C beeo Tryared the hisw)ri(al cost Th¢ fmancial staements are wewed in steTlin& which is the fuort¥)tial ￿rIa)cy of the (*ar*y. Monetary amounts in th¢5¢ fIn￿C￿l statan￿ts are founded to the neartst £. The fmancial stthnthts have bea) prq)ared Ider the h1thric￿ east c£)nve￿ttsM, Modifi￿ ¢0 include inve51ment propaties and c¢rlain fllwiciai instnThents at fair vah*. The pruKyl x¢tyJnkn8wlicie5 are sd below The TnLStees have *ed the going b￿15 in prywin8 thae xcounts after asse5siDg the principal risks appli(able to the business. Thts¢ in¢lud¢ ri5in8 infiati￿. ststTshorta8es &8 a result of BniL the 9.Ph incre&qe in th¢ National Living Wage fr(*n l Awil 2022. the crtin8utht asset Donated awts or¢ induded within fixed aS￿ts ayj up)n receipl at their fair value. Any donated seThi¢es aTr mgnis￿l on the iwsis of the Val￿ of gift ty the clwity which is the *n(Mmt charity would hav¢ been willing lo pay to Lknit) seThiccs or facilities of quivaknt econ(Mni¢ on the open mats • correspjndll￿ atnount is tkn (¢¢ogni*1 in ex￿￿11￿JrC in the year of receipL Expendltrr¢ Liabilities are tttwisal as ¢XP#M11ti￿ S(￿ as there is a IYJ (ff ¢on#rI￿lIve i￿11￿00 committing the charity to that exp¢ThliknE. ff ts that a trnnsfer of ecorthiic trK)¢fits will ￿ ryUiTfAJ in settlement and the amount of th¢ Obligalx￿I can iy Meas￿ reliabty. is for on an accruals iL%is and has L*en cl¥ssif]ed thider that aggregate all cost related k) th¢ ￿1¢&￿. Where c4)5fs cannot i* dirtctly attributal headins8 IIKY have been all￿￿t￿l to athilie4 on a iwis COASiStent with th¢ use of Txmtlble Ilxed •#¢ts Depreciation is providvj at the followiTrg ann￿￿ rnt¢s in to wri* off ea¢h asset over its ¢that￿l usefi life. F[￿hold PTOF¢rty Fixtswes and fittsn Motor vehicle5 J3% on (edwing i*lanc¢ 25% on reAucin8 i*lanL* Prom. plant aThl ¢quiptiMt over£5(X) are iDitialty rne￿ at e4)st and substswdy meaNllrd &cos( of deprryijtion and any implin￿￿t k)s the Wing value of the assel aThJ is rccognixd in net i￿NDe1(¢X￿idlZUre) year. The lif¢ of &wt prior to the trarth kn the CIO be￿ f&#ored into th18tioll3 of the Yemaithing usefi life of the asxts cl&8sified ￿ frtthokl twjk1in8comim￿ Invtstme4t property Investment PTOlXrty is SI￿)￿ at m(Kqt Tecent Val￿10￿. Any aggregale swplus ordeficit arising from ch￿S . fair value is rKogTri8&a in the Sts*men¢ of Firnnci￿ knivili¢& Investment prom, which is woputy held to earn renth15 aThVoT forwityl 8FryNe¢]￿10n. is me￿UrEd the fair value m(xkl and ststrd at ils fair value as etyj d*. Tr sWpI￿ or &ficit on revaluation is JrcogniseA in net Inu)m￿¢X￿x5ltu1E) for the ytsr. whicb we beld at year eDd P￿thnS sale moving items. Tax*llD• P*ge 15 NOTES TO THE FI]YA]YCIAL STATEMEN75- eott¢itsu¢d FOR THE PERIOD I APRIL 2024 TO 31 DECEMBER 21)24 ACCOU]WnNG POLICIFS. rontinuod VnrestriLted fi￿d% are &vaÈlable r(Y us¢ al Ihc discre￿ of the tntstrts in fithh¢￿ of th¢ir charitsbk Obj￿tiveS th¢ fimds have beth tsigDknJ ftr D&$I￿¢d fimds comprise fi￿￿% Twhith have beth sd aside at the of the ffiLStett for specific purpose& The purFKW5 •Mi rLSG% of the desiwed fithds set in th¢ to the fmancial s1atemc￿ts. Restricted funds aY¢ SUbj￿t ￿ sp¢¢ific t￿d]Ill￿S by &8 to l￿W they may be us#1 Th¢ pwpw and ) Empknytt bt•er scheme are chwged to the Statement of Financial Adivili¢s in the p#1￿1 to whith thry relat The Costs of *h(rt.t¢Tm ¢mpbytt are Tec4Jgniqe41 al a li•bilty and ￿ expuks& The t<*t of *hy unuqe4J holiday eniiilement is ￿￿gnis¢d in the year ID which the anploytgs suvhces we rwxive T¢rn1in4tion benefits *e re￿g￿mI immeJi¥ety &% an expense when the dwity is d￿n￿Strnb1Y committe41 to temjinatr the aDpknyrnthi of ￿ anpbyee or th ptowide tenninatTroti benefits. R¢¢lr¢m¢n¢ bM¢llts lrnpirmeDt of as*ts there is any indKation that assets h*ve suffered an irnp•innthi If any such exists. the r￿￿¥¢l￿ble of the assrt is e#imthl in ￿dertO detsmiinethe exttht of the llN>g1rn￿l¢ k%8 lif any). C•sh •Ad ¢￿h eq•lv*Jettts C&%h and [￿h equivala￿ inchjde twh in W deposd5 held at c￿1 with trM)k$, other short.t¢mi liquid invL8tmcnts with original Mati￿rtIS5 of thTe¢ months LY kss. and bank ovclllrats. Bank ovethfts are shown within boTrowin8s in current lillbilities. The charity has ek¢xed io a￿ty the pTr)Visxxts of ￿10￿ I l Financial InslNmentr and S￿tiL￿ 12 fxher Financial Instsvments i8suLs' of FRS IIY2 w 411 of its fu￿claI ins¢Tvment* cthjtrnctual p￿ViSiOnS of the instil￿t Financial a55ets aml It￿11￿]eS are offsel with the net amounts present¢d in the fmancial ststemcnt4 when there ts a legalty enfor¢eabk right to set off the recognised amounts and there is an intention tr> sdtle OD • D¢1 b*ts or ty Teajise the sdde the liability simultsnwusly. ic fmancial assds B&sic fm&)cial tsath and (thr tetttvables ond cash and i*Dk are initittlly Jt prwx ￿¢￿￿ting ￿sa￿￿)n c(rt8 8Dd ar¢ subsequffltly at amortised using tbe effectiv¢ inl¢r¢5t rn¢thod unless the arrdDgaTrtht L¥>n5titits a financing lTrnsxtirn. wheEe the tranS￿￿Th is rneasured at the prE%n¢ of the fukn rtteipts diqcththtoj markrt rnte of intuesl. Financial a8sets B￿1¢ f￿an¢1￿ liabiliti&% Basic fuwicial li&bilts. ￿K￿ding trad¢ ald other payablas and loans ar¢ initially recwised at liabiliti&% at the praettt waiue of future FeyThQ)ts discountcd at 4 mwk¢t of AntextsL Financoj cl&Ksified the effe(*ive interttt T*e methcKi Page 16 continlle41.. usr cio ACCOUNTING POIJCITrS- coBti•wd T￿le payabks are ijbiigatiOJL5 ID Fay for or seAVitu th•t have imi wuiteAI in Ihe orfinary cowse of operations from suppliers. Amounts twabk ae t1￿lfis>l as cumi liabilities if ￿YMent is due within one year ice and Subseq￿1¢1Y measured at aIn￿LSed cos¢ using the effrttiv¢ in1¢1¢5tmcth(¥L ffi Fin&Kial liabilitses are iknwiised when the dwitys expl￿ or are discharged or IJNlepeodtDt IiviDg bmthplows The Truy has cons1n￿trIj 10 living IMmgHIow5 known as Bdhany Oaks. All of these have tttn sold OD a lea5chold ixsis with differing of ¢¥h pmFty ￿Ing ￿ld basgj on the means of the Prom. Plant ￿li￿ne1 DONATIONS AND LEGACtLs 114n4 31112nA 31rJr24 28.842 7J76 Grants INVESTME￿ INCOMK peri 114r24 31112r24 3 Ir3124 Rents rtceived Deposit wA￿UDI interest 57261 37 52277 P4g¢ 17 S TO THE FINANCtAL STATE INCOME FROM CIIARrrABLE A￿lVITIFs 114r24 31112n4 3113124 Adivity Provisirffl of rtswknt1￿ (aTe Pmvision of Tcsidthtial ca Residents. chuBes Bethany Oaks incom¢ I J80.862 15 1.644.893 082 IM8.671 RAISING FUNTAS 114Q4 31112124 3113124 CHARITABLE AcfiviTILS C(KSIS Diffrt Costs (s ¢8) costs (5¢¢ nots 9) Tots 1.085 105 a84 125&489 DIREcf OF CHARITABLE ACIIVITIES 11¥24 ye¥ ended 3 Ir3124 31112124 ff¢osts 778.640 62.031 44.774 &035 3.675 4.945 13.624 5.145 3.922 16254 34.136 13.934 74J36 1274 4.974 793.948 59.721 66.577 11233 2,815 6,762 30.746 6.694 (577) 22.579 40,858 17.381 117.818 3.823 7J25 Food purch&st Medical expens Stsff ti4ining and ￿lfare Water Heat light Laundry and ¢I￿nin Printin& w>si¥g< slati(m¢ry and a￿￿1%1ft8 Teleph(me 1.071.199 1.187.703 Page 18 cthtinud.. BETHANY CARE TRU￿ CIO DlllEcf c(Kg18 OF CHAR￿ABLE AcfiviTILS. c￿11￿￿1 period 114r24 31112f2A 31rJt24 Bmugbl f0T￿d I.￿1.199 7.107 1389 l.Ifl.703 Motor and trdvellitig e4xn8es 3547 1085 105 SUPPORT cosrs Totsls 151781 171 19603 a84 Suroth c(￿. inclwkd in the a￿ 18 follow&. iod 114r24 3 IIIY24 31rJr24 Provision Jidentiol activities W4es Social security B￿k charges Audrth. remuneration 138.Ir2 13.107 191.744 18.122 671 9,084 270 516 Accowilancy and legal fces 243416 AUDrfoRS REMUNERATION period 114r24 31112124 3 Ir3r24 Fe¢$ payabl¢ to th¢ dwitys f￿the awJi¢ of the cknritys slatenKots 9.084 270 516 Page 19 OITS IY) THE FINANCIAL STATE - c￿titi￿¢d TRUSTEES. REMiJNERATION AND BENEFITS Thtt¢ we¥e tto trnsteeg rfflnuneAi(m ￿ othe¥ benefits the puv)d ffld>J 31 Dxanbtr202A nor for the ythr ¢nded 31 March 2024. 31 2024. 12. STAFF C(XS15 ptriod 11¥24 31112124 3113124 Wages and salarie4 847.861 65.975 911.950 73.595 18 The aveTage monthty tKmibtr of t￿P10)￿¢S thwYi8 the was &8 folkm: li￿24 to 31112124 year end¢xl 31n124 39 Athn￿lst￿ti( Mana8em¢n¢ Maint¢nanct 49 49 rkning the 9 m(mth 31.12.24 there ¢¥npb)ytt remunaatiiii, not in¢ludin8 retiremmt b¢nefts whidj 4Te a¢*NiD8 under a def￿￿1 contrhiii(ffl schune. brtWe￿ £60.IXXI ￿ £69.999. In the year¢nded 31° Marth 21)24. no anploye£s ttceived ovtt £￿•.(￿. The TnLSt engJ8es agency staff as and llectw to s4)plth)tht the exiding *Th*foTce in providing the n¢(wary care to the ffsidtnts of the bom& This aM￿nI￿1￿ £1.159 (YE 31-03.2024: £5,7￿) in the period and is i￿luded ID the atK*ve fig￿. The Tr￿( alx) mak<% us¢ of ￿lUntee The totsl to Key M•n•grni Pe￿￿1 (kniD8 the £119.449 (YE 31413.2024: £161.182). 11 COMPARATIVFS FOR THE sfATEMENT OF FINANCL4L AcrivrriES fimds INCOME AND ENDOWMENTS FROM 7.376 8J76 Cknrh¥ble Ktlvitl¢¥ Provision of rEsi￿ntIal (aTE 1.6685)71 1,668,671 Totsl 1761 192 EXPENDITURE ON Raising funds 38.604 38.(rfM Cknrltsble xtlvit1¢5 Provision of residenti￿ we Totsl 1486 125 INCOME 312,021 311W21 RECONCILIATION OF FUNDS Totsl bmught foThnrd 6J37.761 6J37,761 TOTAL FUNDS CARRIFII FORWARD Page21 ntiDueAI... NCIAL STA I& TANGIBLE FIXED A&SETS Motor vehicks Totals COST At l April 2024 Additions 4.IY19,495 141.588 83 20.166 4241.249 396 At 31 December2￿4 4637641 DEPRECIATION At l April 2024 (JarEe foryear 127.781 42,1th5 1.662 3.470 171549 Ai 31 Dettrnb¢r 2024 161 233 81 NET B(M)K VALUE At 31 Dec£mber 2024 At 31 Marth 2024 3 951714 Th¢re is a first 1¢841 tharge ovw CThun¢rcial FT¢ehold Propty known as 17a Pambcl He*h ROWL with a rying ￿0￿nI of£2.058.71V) (31 Marth 21Y24: £2.117.478). The h&8 10 living l¥JTrgalO￿ kno￿ &8 O*s'. All of these have sold on a leasehold basis with differing Pttcthtsgtt of e*h PT(4*rty berthg wld based on th¢ of th¢ PYT¢has¢r. Where a wcentsge inttr&qt h&% been TdaineAI by the TnLSL this is held on th¢ shea &4 Pwffj, Plani and Ewiprnent and * the yegT end totslled £116.1￿ (31 M￿Ch 21r24.. £147.320). AS. INVLSTMENT PROPERTY FAIR VALUE At l April 2024 Revaluati 1.3Tr).0￿j 2(KI.IKM) At 31 Detanber 21n4 NET BIX)K VALUE At 31 DwJb¢r 21Y24 1500. At 31 Martb 2￿4 1.3(KI.IMN) The charity h&* Underf￿¢￿ a rece￿1 valwtx¥J of the inv¢slment FYOPty. The illL7eased valuation of £1.51KI.(MV) h45 been refl￿*d in the aCcO￿ts for th¢ ￿m)d to 31 Decantrts 2tr24. The Valuati(￿ was made by the trLLSte¢s on an OP￿ ll￿￿¢t value b*is by r¢f¢r¢llce kn mthd eviden(* of transadion PTiL%5 fix similzr Fairvalue at 31 Dttember21Y24 i5 Tepr¢x*ted by. Val￿ti￿ tn 2￿24 IIIANY CA i& STOCKS 31 D￿L￿r 2024 31 Martb 2024 Stocks 17. DEFTORS.. AMOUNTS FALLING DUE WIThIN ONE YEAR 31 Decembt 2024 31 March 2024 53.653 19.740 24.171 111939 I& CREDITORS: AMouf475 FALLING DUE WmllN ONE YEAR 31 De￿ni￿r 2024 31 March 32.449 19 22.560 135 36.417 14,003 54.651 Social security and otheT tsxes Othercrojito 188 111 19. MOVEMENT IN FUNDS At 31113124 At IMt24 UDrt¥tricted G¢n¢ral fund 1.09).082 5.369,7(X) 319J63 137.W 1332,196) 396.392 1,077249 S.gM,061 457 6 649 782 ￿32 7 107114 457 332 7107114 TO THE FINANCIAL STATEMEN75. continue 19. MOVEMENT IN FUNDS- eo•tinied Gains Movemcnt in fimds UDr¢s¢ri¢t¢d Gtheral ffijnd fund5. assrts 1519.554 (]2￿).191) 0311 2￿[￿) 319.363 19 457 332 TOTAL FUNDS 457 Cornparntive8 for uovemeg¢ In f•nds Net Tmsft At 31rJ124 At 114r2J in fimds fi￿d$ Unra¢rK¢ed General fimd [k51￿c41 funth. fixed as￿15 750.111 5J87.650 312.ir21 27.950 (217.950) 1.090.Of2 5J69.7 6 649 782 TOTAL FUNtk8 CompHrative movemeth ID funds. iti¢ltyJed in the at#)ve are &¢ ft)lknvs: InciMnir4 ResOUF￿ G•in$ *KI Movement fimd8 Umrutrkted 1.759.6¥2 (1,484,625) 3Q954 312,021 (15￿} IKyrAL FUNDS 1.761 lir2 36.954 312.(Ql Tr a8sd d&$l￿d fimd 15 the value ofresayal whth by the fixed ofthe charity At 31 D￿eMber2024. the fnL*s hav¢ d￿l￿atrAI fimds of £125.￿4 (31m3r2024: £I￿.(￿k)) kn be sP￿t on the BETHANY CARE TRiisr cio CAprrAL COMMrrMENTS 31 March 2024 2024 21. RELATED PARTY DISCiAMIRES services aThl meals from B¢thJny. the wperty w&8 IKMJghi b¥th by Bdhany Care Tn￿t CIO for £226,1(M), re$pit¢ Ca￿ w&% th¢Tb provideth invoicu during the F¢fi(Kl tots11￿ £25294 (YE 314)>21Y24: £21.539) and these weff on an kngth iwis £5.151 IYE 314)3.2024: £nil) w4s owed ￿ at 31 DecemÈer2024. During the year £5276 IYE 31413.J)24: £3295) was ￿ld *iery coMhx*d *$ tnth¢s for services 22. DEFINED COlyTRIBL￿J0N SCHEMLS of the charity in an i*ndently thini#ered fund The ￿lon ¢lwge re1Th￿ts contr1t￿70nS yable by the charity to the futKI and am(Mmtrd kn £15J59 (YE 314)3.24: £18269). These are unrestrictul fijnds and arc analy5ed urthr ¢lwitsble xtivitses. dw8e to wofit (r Ioss ID respect of d¢fin¢d was £15.359 (YE 314J3.24: £18269). Page 25