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2025-06-30-accounts

REGISTERED COMPANY NUMBER: 13451192 (England and Wales) REGISTERED CHARITY NUMBER: 1197803

The Nick Kilhams Foundation (A Company Limited by Guarantee)

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 30th June 2025

The Nick Kilhams Foundation

Contents of the Financial Statements for the Year Ended 30th June 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 10
Detailed Statement of Financial Activities 11

The Nick Kilhams Foundation

Report of the Trustees for the Year Ended 30th June 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 30th June 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

The Nick Kilhams Foundation exists for the preservation and protection of good mental health and relief of need for the public benefit and with a focus on the workplace environment of the London (re)insurance market by:

The foundation aims to provide education, research, and fundraising to:

  1. Support access to emergency interventions for members of the London insurance market.

  2. Improve general mental health in the Lloyd's / London market.

Significant activities

The NKF has had another good year in terms of fundraising and supporting our partner charities accordingly. Our partner charities are:

We have maintained our market activities to increase awareness and raise funds. Our annual lunch has become a regular fixture together with the annual lecture and carol concert.

In addition, we have built a cohort of Ambassadors to help represent our cause more widely as well as launched a number of clubs that enables interaction.

Public benefit

It is confirmed that the trustees have had regard to the Charity Commission's guidance on public benefit and the only objects for which the Charity was established are for the public benefit.

Grantmaking

The Nick Kilhams Foundation is focussed on fundraising in order to pay grants to professional service providers (primarily those providing emergency counter-suicide interventions) to benefit our key audience; practitioners in the Lloyd's / London market.

Volunteers

The Nick Kilhams Foundation Board of Trustees and Committee members are all volunteers.

Achievements and performance

Charitable activities

During the reporting period, the NKF has meet frequently and agreed to make substantial donations with available funds. The Trustee Board during the accounting period remained at 8 members

The NKF has regular dialogue with our partner charities, and while it is difficult to track the precise impact of our fundraising efforts, it's quite clear that we make a significant impact at each.

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The Nick Kilhams Foundation

Report of the Trustees for the Year Ended 30th June 2025

Financial review

Financial position

The charity's statement of financial position is as set on page 6. The Charity showed a net increase in funds of £41,365 (2024 - Decrease £69,687). The funds of the charity are in surplus by £97,641 (2024 - £56,276). The funds held will be used to continue the charity into the future.

Principal funding sources

The charity's principal sources of funds are from donations from corporate sponsors and private individuals.

Investment policy and objectives

Our policy is to retain any reserves in a deposit account with minimal risk.

Reserves policy

The NKF will often seek to offer long term unrestricted funding to our charity partners. Where commitments have been made in this regard, adequate provision has been made to accommodate.

Going concern

The Nick Kilhams Foundation is entirely dependent on the success of fundraising activities. In the event that that foundation is unable to raise funds, the foundation would be obliged to reduce/cancel commitments to partner organisations and ultimately would discontinue.

Future plans

The Trustees periodically review the purpose and relevance of The NKF including our ability to continue to raise appropriate funding. For now the Trustees are happy we continue.

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.

Charity constitution

The Nick Kilhams Foundation is a company limited by guarantee, incorporated on 11th June 2021, as a Charitable Company (Company Number: 13451192).

Recruitment and appointment of new trustees

The Trustees continue to number 8. Each give up their time to support the NKF voluntarily.

Organisational structure

The charity is entirely managed by the Board of Trustees.

Key management remuneration

The Nick Kilhams Foundation has no employees or executive directors. No remuneration, costs or expenses of any kind are paid to Trustees.

Reference and administrative details Registered Company number

13451192 (England and Wales)

Registered Charity number

1197803

Registered office

4th Floor 100 Fenchurch Street London EC3M 5JD

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The Nick Kilhams Foundation

Report of the Trustees for the Year Ended 30th June 2025

Trustees

Mr. M R D Reith Director Mr D M Powell Director Mr T J Bradford Director Mr A Lennard Director (resigned 1/1/2025) Mrs C A Kilhams Director Mr P S H Graham Director (resigned 1/1/2025) Mrs L A Hovey Director Ms K J Beechey Director Mr J W Esdaile Director (appointed 1/1/2025) Mr P N Sprent Director (appointed 1/1/2025) Mr C J S Shaw (appointed 2/2/2026)

Independent Examiner

David Hatchard BA FCA Nigel Wilson & Co 4th Floor 100 Fenchurch Street London EC3M 5JD

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................... Mr. M R D Reith - Trustee

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Independent Examiner's Report to the Trustees of The Nick Kilhams Foundation

Independent examiner's report to the trustees of The Nick Kilhams Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th June 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

David Hatchard BA FCA

Nigel Wilson & Co 4th Floor 100 Fenchurch Street London EC3M 5JD

Date: .............................................

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The Nick Kilhams Foundation

Statement of Financial Activities for the Year Ended 30th June 2025

2025
Unrestricted
fund
Notes
£
Income and endowments from
Donations and legacies
392,575
Investment income
2
1,309
Total
393,884
Expenditure on
Raising funds
3
59,680
Other
292,839
Total
352,519
NET INCOME/(EXPENDITURE)
41,365
Reconciliation of funds
Total funds brought forward
56,276
Total funds carried forward
97,641
2024
Total
funds
£
239,036
1,105
240,141
13,295
296,533
309,828
(69,687)
125,963
56,276

The notes form part of these financial statements

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The Nick Kilhams Foundation

Statement of Financial Position 30th June 2025

2025
Unrestricted
fund
Notes
£
Current assets
Debtors
7
2,855
Cash at bank
97,820
100,675
Creditors
Amounts falling due within one year
8
(720)
Net current assets
99,955
Total assets less current liabilities
99,955
Accruals and deferred income
9
(2,314)
NET ASSETS
97,641
Funds
10
Unrestricted funds
97,641
Total funds
97,641
2024
Total
funds
£
2,855
55,735
58,590
(360)
58,230
58,230
(1,954)
56,276
56,276
56,276

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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 ............................................. and were signed on its behalf by:

............................................. Mr. M R D Reith - Trustee

The notes form part of these financial statements

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The Nick Kilhams Foundation

Notes to the Financial Statements for the Year Ended 30th June 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.

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. Investment income

Investment income
2025 2024
£ £
Deposit account interest 1,309 1,105

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The Nick Kilhams Foundation

Notes to the Financial Statements - continued for the Year Ended 30th June 2025

3. Raising funds

Raising donations and legacies

4.

Support costs
Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
Other assurance services
2025
£
623
2025
£
780
2024
£
20
2024
£
420

5. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 30th June 2025 nor for the year ended 30th June 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30th June 2025 nor for the year ended 30th June 2024.

6. Comparatives for the statement of financial activities

Comparatives for the statement of financial activities
Unrestricte
fund
£
Income and endowments from
Donations and legacies 239,036
Investment income 1,105
Total 240,141
Expenditure on
Raising funds 13,295
Other 296,533
Total 309,828
NET INCOME/(EXPENDITURE) (69,687)
Reconciliation of funds
Total funds brought forward 125,963
Total funds carried forward 56,276

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The Nick Kilhams Foundation

Notes to the Financial Statements - continued for the Year Ended 30th June 2025

7.
Debtors: amounts falling due within one year
Other debtors
8.
Creditors: amounts falling due within one year
Trade creditors
Other creditors
9.
Accruals and deferred income
Accruals and deferred income
10.
Movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
2025
2024
£
£
2,855
2,855
2025
2024
£
£
-
360
720
-
720
360
2025
2024
£
£
2,314
1,954
Net
movement
At
At 1/7/24
in funds
30/6/25
£
£
£
56,276
41,365
97,641
56,276
41,365
97,641
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
393,884
(352,519)
41,365
393,884
(352,519)
41,365
Net
movement
At
At 1/7/23
in funds
30/6/24
£
£
£
125,963
(69,687)
56,276
125,963
(69,687)
56,276

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The Nick Kilhams Foundation

Notes to the Financial Statements - continued for the Year Ended 30th June 2025

10. Movement in funds - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
240,141
(309,828)
(69,687)
240,141
(309,828)
(69,687)

11. Related party disclosures

There were no related party transactions for the year ended 30th June 2025.

12. Limited by guarantee

The Nick Kilhams Foundation is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such an amount as may be required not exceeding £1 to the assets of the charitable company in the event of the company being wound up while he or she was a member, or within one year after he or she ceases to be a member.

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The Nick Kilhams Foundation

Detailed Statement of Financial Activities
for the Year Ended 30th June 2025
Income and endowments
Donations and legacies
Donations
Investment income
Deposit account interest
Total incoming resources
Expenditure
Other trading activities
Purchases
Other
Donations
Support costs
Finance
Bank charges
Governance costs
Auditors' remuneration for non audit work
Sundries
Accountancy and legal fees
Total resources expended
Net income/(expenditure)
2025
£
392,575
1,309
393,884
59,057
289,839
220
780
763
1,860
3,403
352,519
41,365
2024
£
239,036
1,105
240,141
13,275
294,469
130
420
34
1,500
1,954
309,828
(69,687)

This page does not form part of the statutory financial statements

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