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## Amanda Franklin
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The King's Outreach
THE046 The Kings Outreach Companies House Accounts 31st March 2025.pdf
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## 10/12/2025, 16:14:56
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Franklin, Mandy
Amanda Franklin
mandy_franklin@hotmail.co.uk
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**REGISTERED COMPANY NUMBER: 12962242 (England and Wales) REGISTERED CHARITY NUMBER: 1193037**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **FOR**
**THE KING'S OUTREACH**
**THE KING'S OUTREACH**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|13|
**THE KING'S OUTREACH (REGISTERED NUMBER: 12962242)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
Our charity's main activities are based in Lincolnshire. Our working name is Naomi's Garden within which we aim to be a source of hope and a place of achievement for anyone who is facing challenges. We offer a number of therapies and services to facilitate relief from, and triumph over, the effects of disability, sickness, suffering, isolation and hardship.
## **Public benefit**
The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit and complied with section 17( 5) of the 2011 Charities act when reviewing the aims and objectives prior to planning and developing activities.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
The King's Outreach (TKO) is a non-religious charity, which was founded in April 2001. The charity has continued to focus its efforts this year in developing the accessibility of its services to the local community under its working name 'Naomi's Garden.'
The main two arms of our services are Conductive Education sessions for children and adults with neurological disorders and Special Educational Needs and Disability sessions children and young adults with sensory processing disorders, ADHD, Autism and other learning difficulties. The Conductive Education sessions are at capacity while we wait for the refurbishment of our new 'Naomi's Garden' home to be completed. The SEND sessions have grown in number, increasing the outreach of the charity. Our lead conductor has trained to teach other Conductors in the future and there are a number of therapists that are committed to joining us in the new building when it is complete.
Although the HAF programme contract has come to an end, the charity has continued to undertake major fundraising events in order to facilitate the refurbishment while funds have also been received from outside organisations; other charities as well as people in the building trades. The charity has also hosted its annual banquet and Christmas Afternoon tea. The wider Naomi's Garden community continues to grow.
## **FINANCIAL REVIEW**
## **Reserves policy**
In accordance with the charity's Reserve Policy the sum of £ 6,000 is set aside. This is the amount that the charity needs to cover its overheads for 6 months if there were to be no funds or income during that period. Free reserves at the 31st March 2025 were £7,495 which meets this target.
## **FUTURE PLANS**
With the help of local trades, our own community of volunteers and stakeholders, as well as other local organisations and grants 'The Guard's Room' refurbishment is underway. It is hoped that this work will be completed in 2026 when it will begin to be, not only a 'home' for our current services but also a vibrant and warm space for the local community access for a wide range of therapies and activities.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
12962242 (England and Wales)
## **Registered Charity number**
1193037
Page 1
**THE KING'S OUTREACH (REGISTERED NUMBER: 12962242)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
## **Registered office**
Bowen House Manby Park Manby LOUTH LN11 8UT
## **Trustees**
Mrs. S. J. Walker Mrs. D Rusling (resigned 29.10.24) Mrs. H Lindsey Mrs A Franklin Mr. J. E. R. Walker (appointed 29.11.24) Mr. R. M. Melbourne (appointed 15.3.25) Mrs. J. Smith (appointed 15.3.25) Mrs. V. Toyne (appointed 15.3.25)
## **Independent Examiner**
C. M. Tams F.C.A. Smethurst & Co 12 Abbey Road GRIMSBY DN32 0HL
## **Bankers**
HSBC Bank plc Cornmarket Town Centre Louth LN11 9QB
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees (who are also the directors of The King's Outreach for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 10 December 2025 and signed on its behalf by:
Page 2
**THE KING'S OUTREACH (REGISTERED NUMBER: 12962242)**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025**
Mrs A Franklin - Trustee
Page 3
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE KING'S OUTREACH**
## **Independent examiner's report to the trustees of The King's Outreach ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not 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 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company 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 comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
C. M. Tams F.C.A.
Smethurst & Co 12 Abbey Road GRIMSBY DN32 0HL
10 December 2025
Page 4
**THE KING'S OUTREACH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
**----- Start of picture text -----**
31.3.25 31.3.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 6,773 56,546 63,319 53,437
Charitable activities
Core 38,743 - 38,743 36,627
Other trading activities 2 - 11,849 11,849 5,099
Investment income 3 116 - 116 40
Total 45,632 68,395 114,027 95,203
EXPENDITURE ON
-
Raising funds 3,945 3,945 2,765
Charitable activities
Core 45,789 31,514 77,303 74,043
Total 45,789 35,459 81,248 76,808
NET INCOME/(EXPENDITURE) (157) 32,936 32,779 18,395
Transfers between funds 12 22,800 (22,800) - -
Net movement in funds 22,643 10,136 32,779 18,395
RECONCILIATION OF FUNDS
Total funds brought forward 90,216 18,690 108,906 90,511
TOTAL FUNDS CARRIED FORWARD 112,859 28,826 141,685 108,906
**----- End of picture text -----**
The notes form part of these financial statements
Page 5
## **THE KING'S OUTREACH (REGISTERED NUMBER: 12962242)**
## **BALANCE SHEET 31 MARCH 2025**
**----- Start of picture text -----**
31.3.25 31.3.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 7 177,197 - 177,197 164,205
CURRENT ASSETS
Debtors 8 4,463 2,067 6,530 4,889
Cash at bank and in hand 11,088 32,919 44,007 31,964
15,551 34,986 50,537 36,853
CREDITORS
Amounts falling due within one year 9 (8,056) (6,160) (14,216) (14,159)
NET CURRENT ASSETS 7,495 28,826 36,321 22,694
TOTAL ASSETS LESS CURRENT LIABILITIES 184,692 28,826 213,518 186,899
CREDITORS
Amounts falling due after more than one year 10 (71,833) - (71,833) (77,993)
NET ASSETS 112,859 28,826 141,685 108,906
FUNDS 12
Unrestricted funds 112,859 90,216
Restricted funds 28,826 18,690
TOTAL FUNDS 141,685 108,906
**----- End of picture text -----**
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 10 December 2025 and were signed on its behalf by:
Mrs A Franklin - Trustee
The notes form part of these financial statements
Page 6
**THE KING'S OUTREACH**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
**----- Start of picture text -----**
|||
|---|---|
|-|
|Freehold property|2% and 5% Straight Line|
|-|
|Fixtures and fittings|15% Straight Line|
**----- End of picture text -----**
Freehold property includes £10,000 for land costs. The land cost is not depreciated.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. OTHER TRADING ACTIVITIES**
**----- Start of picture text -----**
||||
|---|---|---|
|31.3.25|31.3.24|
|£|£|
|Fundraising events|11,849|5,099|
|3.|INVESTMENT INCOME|
|31.3.25|31.3.24|
|£|£|
|Deposit account interest|116|40|
**----- End of picture text -----**
Page 7
**THE KING'S OUTREACH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
## **4. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
**----- Start of picture text -----**
||||
|---|---|---|
|31.3.25|31.3.24|
|£|£|
|Independent examiner fee|960|900|
|Depreciation - owned assets|3,648|3,519|
**----- End of picture text -----**
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **Trustees' expenses**
Travel expenses totalling £100 were paid to trustees during the year ended 31 March 2025. There were no other trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Unrestricted|Restricted|Total|
|fund|funds|funds|
|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations and legacies|27,339|26,098|53,437|
|Charitable activities|
|Core|36,627|-|36,627|
|-|
|Other trading activities|5,099|5,099|
|Investment income|40|-|40|
|Total|69,105|26,098|95,203|
|EXPENDITURE ON|
|-|
|Raising funds|2,765|2,765|
|Charitable activities|
|Core|52,339|21,704|74,043|
|Total|55,104|21,704|76,808|
|NET INCOME|14,001|4,394|18,395|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|76,215|14,296|90,511|
|TOTAL FUNDS CARRIED FORWARD|90,216|18,690|108,906|
**----- End of picture text -----**
Page 8
**THE KING'S OUTREACH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
## **7. TANGIBLE FIXED ASSETS**
|Freehold
Plant and
property
machinery
£
£
**COST**
At 1 April 2024
169,153
3,848
Additions
16,640
-
At 31 March 2025
185,793
3,848
**DEPRECIATION**
At 1 April 2024
6,366
3,847
Charge for year
3,322
1
At 31 March 2025
9,688
3,848
**NET BOOK VALUE**
At 31 March 2025
176,105
-
At 31 March 2024
162,787
1
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other loans (see note 11)
Other creditors
**10.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
Other loans (see note 11)
Other creditors|Fixtures
and
fittings
£
12,240
-
12,240
10,823
325
11,148
1,092
1,417
31.3.25
£
6,530
31.3.25
£
6,160
8,056
14,216
31.3.25
£
12,833
59,000
71,833|Totals
£
185,241
16,640
201,881
21,036
3,648
24,684
177,197
164,205
31.3.24
£
4,889
31.3.24
£
6,160
7,999
14,159
31.3.24
£
18,993
59,000
77,993|
|---|---|---|
Page 9
**THE KING'S OUTREACH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
## **11. LOANS**
An analysis of the maturity of loans is given below:
|Amounts falling due within one year on demand:
Other loans|31.3.25
31.3.24
£
£
6,160
6,160|
|---|---|
|Amounts falling between one and two years:
Other loans - 1-2 years|6,160
6,160|
|Amounts falling due between two and five years:
Other loans - 2-5 years|6,673
12,833|
## **12. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Naomi's Garden
Holiday Activities and Food
Co-Op Funding
Cash for Kids
BNA Charitable
**TOTAL FUNDS**
Net movement in funds, included in the above are as
**Unrestricted funds**
General fund
**Restricted funds**
Naomi's Garden
Holiday Activities and Food
Cash for Kids
BNA Charitable
**TOTAL FUNDS**|At 1.4.24
£
90,216
2,919
10,437
4,434
900
-
18,690
108,906
follows:|Net
movement
in funds
£
(157)
10,804
2,704
-
(572)
20,000
32,936
32,779
Incoming
resources
£
45,632
21,283
23,829
3,283
20,000
68,395
114,027|Transfers
between
At
funds
31.3.25
£
£
22,800
112,859
(6,160)
7,563
-
13,141
-
4,434
-
328
(16,640)
3,360
(22,800)
28,826
-
141,685
Resources
Movement
expended
in funds
£
£
(45,789)
(157)
(10,479)
10,804
(21,125)
2,704
(3,855)
(572)
-
20,000
(35,459)
32,936
(81,248)
32,779|
|---|---|---|---|
Page 10
**THE KING'S OUTREACH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
## **12. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Naomi's Garden
Holiday Activities and Food
Co-Op Funding
Cash for Kids|Net
movement
At 1.4.23
in funds
£
£
76,215
14,001
-
2,919
9,862
575
4,434
-
-
900|At
31.3.24
£
90,216
2,919
10,437
4,434
900|
|---|---|---|
||14,296
4,394|18,690|
|**TOTAL FUNDS**|90,511
18,395|108,906|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Naomi's Garden
Holiday Activities and Food
Cash for Kids|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
69,105
(55,104)
14,001
3,338
(419)
2,919
21,760
(21,185)
575
1,000
(100)
900|
|---|---|
||26,098
(21,704)
4,394|
|**TOTAL FUNDS**|95,203
(76,808)
18,395|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Naomi's Garden
Holiday Activities and Food
Co-Op Funding
Cash for Kids
BNA Charitable
**TOTAL FUNDS**|At 1.4.23
£
76,215
-
9,862
4,434
-
-
14,296
90,511|Net
movement
in funds
£
13,844
13,723
3,279
-
328
20,000
37,330
51,174|Transfers
between
funds
£
22,800
(6,160)
-
-
-
(16,640)
(22,800)
-|At
31.3.25
£
112,859
7,563
13,141
4,434
328
3,360
28,826
141,685|
|---|---|---|---|---|
Page 11
**THE KING'S OUTREACH**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
## **12. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Naomi's Garden
Holiday Activities and Food
Cash for Kids
BNA Charitable
**TOTAL FUNDS**|Incoming
resources
£
114,737
24,621
45,589
4,283
20,000
94,493
209,230|Resources
Movement
expended
in funds
£
£
(100,893)
13,844
(10,898)
13,723
(42,310)
3,279
(3,955)
328
-
20,000
(57,163)
37,330
(158,056)
51,174|
|---|---|---|
Naomi's Garden Guardroom - to enable the charity to complete the purchase of the renovation and refurbishment of the premises that are to be the permanent home of the charity. The Guardroom is to be used for the purpose of providing classes, therapies and community for people of all ages with neurological challenges such as Cerebral Palsy and Parkinson's Disease.
Holiday Activities and Food - the Holidays Activities and Food programme (HAF) is a government funded programme that provides Reception to Year 11 pupils who receive benefits related free school meals in Lincolnshire access to free healthy meals while also enjoying a wide range of activities over the Summer, Christmas and Easter holidays.
Co-Op funding - to provide free at source Conductive Education group sessions for adults with neurological difficulties.
Cash for kids - grant from cash for kids cost of living crisis fund used to provide vouchers for food, energy or clothes to families experiencing hardship
BNA Charitable -funding for the renovation of The Guardroom, to be used for windows and accessible toilet
## **Transfers between funds**
Transfers in to the general fund from BNA funding are in relation to assets that have been purchased from restricted income where the restrictions have been met.
Transfers into the general fund from The Naomi's Garden (Guard Room) fund are amounts to meet the following years loan commitment. General funds have been used to meet this commitment to date to preserve as much funding for the refurbishment of the Guardroom. However to maintain the necessary level of Free reserves the fund will be used to meet repayments for 2025/26. This will be reviewed on an ongoing basis.
Page 12
**THE KING'S OUTREACH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025**
## **13. RELATED PARTY DISCLOSURES**
The trustee Mrs S J Walker provided the conductive education sessions. The amount invoiced in the year for these sessions was £30,268 (2024: £29,645).
Donations made by trustees to the charity during the year amounted to £360 (2024: £Nil).
Creditors includes loans from trustees as follows:
D Rusling- Loan £20,000 (2024: £20,000) A Franklin- Loan £19,000 (2024: £19,000) S J Walker- Loan £20,000 (2024: £20,000)
Page 13