Wholecare CIO Registered Charity 1192746 Rowheath Pavilion, Heath Road, Birmingham B30 IHH TRUSTEES, REPORT AND FINANCIAL STATEMENTS for the year ended 31st March 2025 Contents Page Legal and administrative information Report of the Trustees Independent Examinerfs Report Receipts and Payments Account Statement of Assets and Liabilities Notes to the accounts
CHARITY No. 1192746 TRUSTEES'REPORT FOR THE YEAR ENDED 31STMARCH 2025 Pagelof9 WHOLECARE CIO TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ross Bryson Hilary Garraway Sameen Malik lappolnted 19.04.24) Angela Palnter Ichalrl Company Secretary Timothyj Herbert Re8lstered Offlc• Rowheath Pavlllon, Heath Road, Blrmln8ham B30 IHH B•nkers CAF Bank Ltd 25 Kings Hill Avenue, Klng5 Hill, Kent. ME19 4JQ Independent Examlner John Caladlne FCCA, CTA, FCIE Chantry House, 22 Upperton Road. Eastl)ourne 8N2118F CharSty Reglstratlon Re8lStered Charlty no 1192746
CHARITY No. 1192746 TRUSTEES'REPORT FOR THE YEAR ENDED 31ST MARCH 202S Page2of9 WHOLECARE CIO TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025 The Trustees have pleasure in submitting their report together with the financial statements for the year ended 315t March 2025. The financial statements have been prepared in accordance with the Charities Statement of Recommended Practice Icharltles SORP FRS 1021 a5 amended by Update Bulletins l and 2, Financial Reporting Standard 102 IFRS 1021 and the Charities Act 2011. STRucfuRE, GOVERNANCE AND MANAGEMENT 1.1 Constltutlon of the CIO and Status The governing instrument of the CIO 15 the Constitution dated 28th August 2020. The CIO was reglstered with the Charity Commlsslon on 10th December 2020 wlth the number 1192746. The CIO is registered wlth the Inland Revenue and is exempt from corporation tax under part 10 of the Income tax Act 2007. 1.2 Trustee Body The Trustees who held office durlng the perlod and to the dote of th15 report are Ilsted on page I, Legal and Admlnistrative Information. Each year one thlrd of the Trustees must resign and be reappointed in accordance wlth the Constitutlon. All new trustees need to be appolnted by the trustee body. Membefshlp of the CIO is restricted to the servlng Trustees. 1.3 Trustee Indurtlon and tralnlng All new trustees are given informatlon relating to the responslblllties of Trustees and orientatlon to the work of the CIO in accordance with the Induction process approved by the Trustees. 1.4 Trnstee rneetln8s The Trustees normally Schedule four meetlngs each year and are joined by the Company Secretary and the Manager ex officio. All meetings are fully recorded with clear decisions and attion polnts. The Trustees have a comprehensive annual programme to ensure that pollcies and procedures are regularly updated and reviewed. Legal advice IS SOUEht when necessary. 1.5. Trustees, confllrt of Interest A Register of Trustees, Intere5t5 is held to ensure that there are no confllcts of interest. This is updated regularly. Related party issues are fully declared in the financlal statement5. The Trustees have a clear procedure that if there is a potentlal conflict of interest on any matter, the Trustee with the potential conflict of interest is asked to leave the room and take no part in the debate or decision. 1.6 Organlsatlon of the CIO The operations of the CIO are conducted in actordance with the policie5 and strategy approved by the Trustees. There are no sub-committees. The Trustees are also actively involved in rhe running of the CIO to try to keep overheads low. They seek to provide ongoing support to the paid staff and voluntary workers. 1.7 Risk Management The Trustees review risk, including its financial procedures, on a regular basis and formally review the risk action plan on an annual basi5, seekin8 to ensure all major risks to which the CIO might be exposed are identified. In particular those relating to the operations and finances of the CIO. The Trustee5 are satisfied that there are systems in place to mitl8ate the exposure to major risks.
CHARITY No. 1192746 TRUSTEES'REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Page3of9 1.8 Safeguarding The Trustees are committed to ensuring that all staff and clients of Wholecare are respected and protected through a Safeguarding Process. Our Safeguarding Policy is reviewed annually by the Trustee5 and all staff who have direct contact with clients have the appropriate checks carried out. OBJECTIVES AND AcfiviTIES 2.1 The Object of the CIO is.. the advancement of health In partlcular (but without Ilmitation) by providing holistlc care to patients and staff of the Natlonal Health Service and such other pers0115 as the Charlty Trustees may Irorn tlme to tlme declde. The Trustees currently aim to pursue this object primarlly through employing Chaplalns, elther salaried or voluntary, to work in GP surgeries, and through other projects, tralnlng and conferences which may be appropriate. 2.2 Revlew of the artlvltles of the CIO The CIO ha5 continued to build successfully on the pVIoUS year's development5 by growing the work in it5 two centres in Birmingham and Tewkesbury, while also facilltatlng other operatlons. Wholecare CIO now employs four part-time Chaplains while others are currently voluntary workers. Building on our experience of starting and growing these two project5 we are now also launching a consultancy programme to provide support to others who wish to develop chaplaincy activitles. The hitherto fruitful Professionals To8ether programme is bulldlng on its prevlous success to provide seNlces which wlll be of benefit to staff worklng within the NHS and ha5 been renamed the Staff Support Fund. Finance5 continue to be raised for these purposes In addition to the funds brought forward from previous years. 2.3 Outcomes and Impact The CIO will implement procedures for monitoring and revlewing the performance of the Chaplain5 it employs as well as the outcomes in the lives of our clients. A complaints procedure Is In place. 2.4 Publlc Beneflt The Trustees are commltted to Improving the CIO'S practice and ensuring that it delivers public benefit as it fulfils its objectives through the provision of chaplaincy. The Trustees have had regard to the guidance from the Charity Commission on reporting on Publlc Benefit. The CIO'S Services are available to all wishing to access them, including those of other falths or none. ACHIEVEMENTS ANO PERFORMANCE 3.1 Both our projects in Birmingham and Tewkesbury have gained ground In the last year, secured new funding and taken the step of employing new Chaplains. We have opened a second project in Tewkesbury bulldlng on the succes5 of the first, and both these projerts are now being funded through payments from the NHS.
CHARITY No. 1192746 TRUSTEES'REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Page4of9 FINANCIAL OVERVIEW 4.1 Results Details of the financlal results for the period are gwen in the Receipts and Payments Account and the Statement of A55ets and Liabilities on PaBe 7 and the accompanying notes on Pages 8-9. The Trustee5 are delighted with the progress of the CIO in its third year. Our performance continued to be strong, with total income of £60,32312024.' £38.5681. driven by ourTewkesbury Llstenin8 & Guidance Service and a150 Strong general donations. Expendlture was £60,41012024- £32,1191 and most of thi5 was spent on Chaplains. salaries and general administration. This resulted in a negligible deficit for the year of £871202 £6,449). 4.2 Golng Concern Having reviewed the level of funds avallable tO8ether with the future prolected cashflow, the Trustees have reasonable expectatlon that that the CIO has adequate resources to continue its activities for the current financlal year. Accordln8ly, they continue to adopt the goin8 concern basis in preparing the financlal statements. 4.3 Investment Pollcy The CIO has no investments at the moment other than cash held In two accounts with CAF Bank. 4,4 Reserves Pollry The Trustees have set a level of reserves equal to three months, runnlng COSt5. While the Trustees recognise that they do not currently hold free reserves equlvalent to three month5, runnin8 COStS. the free reseNes do usually stay above thi5 level, and the Tewkesbury and Staff Support funds hold more than three months, running costs In reserved funds which wlll be sufflcient to wind up those projects in an orderly manner should thls become necessary. During the year fundlnB for the Blrmingham project became vulnerable and it was agreed to run this project at a 1055 until fundlng could be stabilised. For this reason, £1,540 of general funds were spent on the Blrmlngham project which ate into free reserves ternporarlly. The Trustees are pleased to report that funding for Blrmingham has now been secured on an on8oin8 ba515 and they plan to rebuild the level of free reserves, FLrruRE DEVELOPMENTS The Trustees continue to focus on employing chaplalns in GP surgeries and will continue to develop this programme, and also to support staff through other innovatfve Inltiatives. Now that these existin8 prolects are bringing in stable funding we are looking to enlarge our core administrative staff in order to have the capacity to start new projects. This will include engaginE In further fundraising. INDEPENDENf EXAMINER John Caladine FCCA CTA FCIE has been appointed as Independent Examiner. STATEMENT OF TRUSTEES. RESPONSIBILITIES The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Charity law in England and Wales requires the trustees to prepare financial statement5 for each financlal period which give a true and fair view of the state of affairs of the charity and of its financial activities for that perlod. In preparing these financial statements, the trustees are required to=
CHARITY No. 1192746 TRUSTEES'REPORT FOR THE YEAR ENDED 31ST MARCH 2G125 PageSo19 Charity law in England and Wales requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affair5 of the charity and of its financial activities for that period. In preparing these financial Statements, the trustees are required to- select 5Ultable accounting policies and apply them consistently,. make judgements and estimates that are reasonable and prudent,. state whether the policies adopted are in accordance with the appropriote SORP on Accounting by Charities and the Accounting Regulations and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements. and prepare the financial statements on the Boing concern basis unless it is inappropriate to presume that the charity will continue. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity IAccounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for takin8 reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees declare that they have approved the Trustees, report above. Slgned on behalf of the CIO'S Trustees bv: Angela Painter (Chair): Date..
INDEPENDENT EXAMINERS REPORT WHOLECARE CIO FOR THE YEAR ENDED 31 MARCH 2025 Independent examiner's report to the trustees of Wholecare CIO I report to the trustees on my examination of the accounts of Wholecare CIO I'the CIO'I for the year ended 31 March 2025. Responslbllltles and basis of report As tru5tee5 you are responsible for the preparaOn of the accounts In accordance with the requirement5 of the Charlties Act 20111'the Act'l. I report in respect of my exarnlnalion of the CIO'S accounts carrled out under section 145 of the 2011 Act and in carrying out my exominatlon I have followed all the applicable dlrections given by the Charlty Commlsslon under section 14515llbl of the Act. Independent exarnlnee5 5tstement I have completed my examination. I confirm that no materlal matters have come to my attentton in connertlon with the examination giving me cause to believe that in any material respect.. accounting CordS were not kept in accordance wlth section 130 of the Act,. or the accounts do not accord wlth those records. I have no concerns and have come across no other matters In connectton with the examinatlon to which attention should be drawn In order to enable a proper understanding of the accounts to be reached. J R Caladine FCCACTA FCIE Caladine Limited Chartered Certlfied Accountants Chantry House 22 Upperton Road Eastbourne BN21 IBF
CHARITY No. 1192746 TRUSTEES'REPOR T FOR THE YEAR ENDEO 31ST MARCH 2025 Page7of9 Wholecare CIO st Receipts and Payments Account for the year ended 31 March 2025 2025 2024 Note5 Vnrestrlct ed ltsnds Restricted fLbnds Total funds Unrestrlrt ed fund5 Restricted funds Total lunds INCOMING RESOURCES 28,065 21,556 28,065 31,797 IL.573 8,366 376 20.315 11,573 26619 376 38,568 Donètions and granis Bank Interest TOTAL It4COMING AESOUPCES 10.241 461 10,702 18,619 49,621 60.323 18,253 OUTGOING RESOLIRCES 10,064 295 48,746 1,305 58.810 1,600 16,904 420 14,795 31,699 420 Cost ol gener3tin8 lund$ Governance costs TOTAL OUTGOING RESOURCES 10,359 50,051 60,410 17,324 14,795 32,119 NET CASH SURPLUS IDEFICITI FOR THE YEAR CASH FUNDS BROUGHT FORWARD. CASH FUNDS CARRIED FORWARD note 10 loi an exp13nairon 343 -430 -87 2,991 3,458 6,449 1,909 13,236 15,145 4,300 lQ,932 15,232 Statement of Assets and Liabilities as at 315t March 2025 The Charity hold5 cash assets of £15,14512024=£15,2321. There are no other a55ets. The cash asset5 are all held at the bank and are represented by.. Notes 20Z5 2025 2024 2024 Rapr•s•nted by.. Unre5tilcted funds Oe5I8nated funds. Resiricled funds YOTAL FUNDS 1,909 1,566 2,734 Lo 15,145 15,231 Funds which are deslgnaied by the Tru51ees for on8oln8 expenditure in our prDjects Slgned by Angela Painter, Chair of Trustees:
CHARThY No. 1192746 TRUSTEES'REPORT FOR THE YEAR ENDED 31ST MARCH 2025 P3ge8of9 Notes forming part of the Financial Statements for the year ended 31 March 2025 l. AccountinB Policies The principal accounting policies are summarised below. The accountin8 policies have been applied consistently throughout the period and in the preceding year. lal Basis of accounting.. The flnanclal statements have been prepared in accordance wlth the Charities Statement of Recommended Practice (Charities SORP FRS 1021 as amended by Update Bulletins l and 2, Financial Reporting Standard 102 IFRS 1021 and the Charlties Act 2011. Ibl Fund accounting: Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the Beneral objective5 of the CIO Desi8nated funds are unre5trirted funds earmarked by the Twstees for particular purposes. Restricted funds are subjected to restrirtlons on their expendlture imposed by the donor or through the terms of an appeal. Icl Incomin8 resources.. All incoming resources are included in the statement of financial actrvlties when the CIO is entitled to, and virtually certain to receive, the Income and the amount can be quantified wlth reasonable accuracy. Income represents 8lfts and donatlon5. all of whlch arises Wlthln the UK. 2. Charltable artlvftles Charltable activltle5 Income compr15es fees paid by NHS organisatlons for the provision of Chaplaincy and Listenlng & Guldance services. These result mostly from the marketing of our L&G servlces and made up 60% of our funding with generated funds of £28,065 12024: £11,573130%}. This was largely driven by the successful financlng of Tewkesbury L&G. 3. Grnnts and Donatlons Unre5trlited 2025 Re5trlcted 2025 Total 2025 Total 2024 Grants Irorn charitable trusts Indlvldual donations TOTAL 166 14,286 14,452 18,253 10.241 21,556 31.797 26,619 Several Trusts gave funding specificalty for the Tewkesbury prolect. The bulk of individual donations were received anonymously through our account wlth Stewardship. 4. Total resources expended Vnrestrlcted 2025 Restrlcted 2025 Total 2025 Total 2024 Admlnlstration Fundra15in8 Employment- pav Employment- other assoclated costs Legal expenses Office expenses Publlctty and prlnting Tralning Travel Webslte and cornputin8 Miscellaneous TOTAL 6,225 295 4.8S4 1,305 40,286 2,019 11,079 1,6DO 40,286 2,270 1.498 1.449 141 Ll53 11.881 420 13.748 2,063 251 1,498 960 141 27Q 1,122 95 533 44 467 549 170 10.359 215 764 170 50.051 31119
CHARITY No. 1192746 TRUSTEES'REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Page9of9 As mentioned in point 4.4 of the report, Birmlngham L&G ran out of restricted funds during the year and the trustees decided to continue paying salaries out of general funds to ensure the continuity of our services. This cost the CIO a total of £1,540 and the restricted funding stream ha5 subsequently been restored. 5. C05t of Generating Funds The Manager devoted £1,600 worth of her time on generating funds12024.. £4201. These activities relate mainly to preparing funding applications for our L&G programmes. We plan to increase this in the coming vear in order to facilitate new projects. 6. Employees The charity had four part-time employees durln8 the period, worklng as Chaplains in our Tewkesbury and Blrmin8ham Listening & Guidance seICe512024- three employees). The CIO a150 pays three self-employed part-time contractors for management and administration services of the CIO. 7. Trustees and Related Party Transactlons No Trustees recelved any remuneration durin8 the period and no travel costs were reimbursed12024'. nill. No Trustee or other person related to the CIO had any personal Interest In any contract or transaction entered into by the CIO during the period. 8. Taxatlon As a charlty, WPHT Is exempt from tax on income and gains falling within sectlon 505 of the Income and Corporation Taxes Act 1988 and $256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to Its charitable objects. No tax charges have arlsen in the CIO as It had not commenced tradln8 at the year end. 9. Debiors There are no debtor5. 10. Movements In Restrlcted Funds As shown in the Balance Sheet, on 31. March 2025 the CIO held £13,236 in restricted funds12024.. £10,9321, representing our three projerts. These restrlcted funds were donated for the specific operating costs of these projects and are retained to ensure activltles can continue in accordance with the donors, wlshes. Balance blf 1.4.2024 Income Expenditure 2025 Balance clf 31.3.2025 2025 Irmlngham L&G Professlonals Together Tewkesbury L&G General Restricted TOTAL 2.734 3.404 7.528 7,805 10,539 25 35,881 3,379 9,857 38,210 13.666 49.621 50.051 1>,236 On 31.3.24 the funds of the Birmingham L&G project were consldered designated. During 2024-25 it was declded to treat them as restricted, hence the brought forward balante shows this and accounts for the discrepancy in restricted funds carried forward from the previous yearfs report. Accordingly general funds brought forward are reduced by £2,734 and Birmingham L&G restricted funds are Increased by the same amount. Two regular donations are restrlcted for Items of general expenditure. St John's Church Harborne donated £3336 iowards the cost of paying the Manager Ishown under 'Administration' in note 41, and a personal donation of £270 was made towards office costs. These funds were fully applied during the year so they result in no net movement of fund5.