## Trustees’ annual report Section C: Notes to the accounts for the period > Period start date 05/04/2024 Period end date 06/05/2025 > Charity name Wishing Hearts Charity Charity No 1198101 (if any) ## Objectives and Activities |Objectves and Actvites|Objectves and Actvites|Objectves and Actvites|| |---|---|---|---| ||SORP
reference||| |Summary of the purposes of the
charity as set out in its governing
document|Para 1.17|For the public beneft to promote the relief of
elderly people, primarily, but not exclusively,
individuals who have lost a loved one, do not
have any close friends or relatves and who do
not have a lot of fnancial resources by the
provisions of: a. Grantng wishes in the form of
items, experiences, services and facilites to the
benefciaries the trustees see ft.|| |Summary of the main actvites in
relaton to those purposes for
the public beneft, in partcular,
the actvites, projects or services
identfed in the accounts.|Para 1.17 and
1.19|We contnue to ofer the following services: wish
grantng experiences, bi-weekly cofee mornings,
tea partes and yearly Christmas/Easter
campaigns. Our accounts refect that focus on
events for our primary service users since our
highest expense was spent on charitable
actvites. We have delivered two annual tea
partes, 24 cofee morning sessions, a Valentnes
Day social and 12 wish grantng experiences for
the elderly community. We fundraised £10,690
through a crowdfunder which was our largest
fundraisingaccomplishment so far.|| |Statement confrming whether the
trustees have had regard to the
guidance issued by the Charity
Commission onpublic beneft
|Para 1.18
|Trustees are aware of guidance set out by the
Charity Commission and ensure that they use this
guidance throughout their trusteeship to further
the charity’s beneft.|| ## Additional information (optional) You may choose to include further statements where relevant about: |Contributon made by volunteers||Volunteers typically donate their tme by
volunteering at community events by serving food
& drinks, socialising or decoratng. We have
benefted from the support of between 20-30
volunteers duringthis accountng period.| |---|---|---| Charity Accounts templates – Trustees’ annual report for the period October 2016 2 of 6 |||| |---|---|---| ||SORP
reference|| |Summary of the main achievements
of the charity, identfying the
diference the charity’s work has
made to the circumstances of its
benefciaries and any wider benefts
to society as a whole.|Para 1.20|Throughout 2024-2025, Wishing Hearts has
positvely impacted the wellbeing of the local
elderly community by grantng an array of wishes
for people facing loneliness. The organisaton
exists for older people that have limited social
networks, who are living in rural areas without
support or who may be experiencing a lack of
confdence since the pandemic. Our work has a
profound positve impact to the local community
by connectng elderly people back to friends and
family or enabling them to learn a new skill. We
were thrilled to enable an elderly service user to
atend a potery class for the frst tme, we
connected a mum and son who hadn’t seen each
other in months and bought a shire horse into a
care home for a gentleman that had built a career
around tending for them. All of which gave people
more hope and improved their overall mood and
wellbeing. We have also organised two annual tea
partes that have each atracted over 50 elderly
people experiencing loneliness, 24 cofee morning
sessions and a Valentnes Dayteaparty.| |Financial Review||| ||SORP
reference|| |Review of the charity’s fnancial
positon at the end of the period|Para 1.21|Our income has grown this year due to a focus
on diversifcaton of funds. Engaging in a
crowdfunder had a great fnancial beneft for
WishingHearts.| |Statement explaining the policy for
holding reserves statng why they
are held|Para 1.22|N/A| |Number of reserves held|Para 1.22|N/A| |Reasons for holding zero reserves|Para 1.22|Wishing Hearts is a grass roots organisaton
working on a very local level without a great deal
of paid support. Reserves could be something
that the trustee board explore when they deem
that the charityhas capacityfor this.| Charity Accounts templates – Trustees’ annual report for the period October 2016 3 of 6 |3 of 6||| |---|---|---| |Details of fund materially in defcit|Para 1.24|N/A| |||| |||| |Explanaton of any uncertaintes
about the charity contnuing as a
going concern
|Para 1.23
|Wishing Hearts is run without much paid support
and relies on the help from volunteers and the
local community. The trustee board acknowledge
the uncertainty of the rising cost of living and see
this is apotental concern for the future.| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP|| |---|---|---| ||reference|| |The charity’s principal sources of|Para 1.47|In this accountng period, our main fundraising| |funds (including any fundraising)||avenue was the crowdfunder in which we raised| |||£10,960. We also received funding from The| |||Cantacorum Foundaton, Kent County Council,| |||Cobtree and the Co-op.| |Investment policy and objectves|Para 1.46|N/A| |including any social investment||| |policy adopted||| |A descripton of the principal risks|Para 1.46|Wishing Hearts is run without much paid support| |facing the charity||and relies on the help from volunteers and the| |||local community. The trustee board acknowledge| |||the uncertainty of the rising cost of living and see| |||this is apotental concern for the future.| |Structure,Governance and Management||| ||Descripton of charity’s trusts:|SORP|| |---|---|---|---| |||reference|| ||Type of governing document|Para 1.25|Foundaton Model Consttuton| ||(trust deed,royal charter)||| ||How is the charity consttuted?|Para 1.25|CIO| ||(e.g unincorporated associaton,||| ||CIO)||| ||Trustee selecton methods including|Para 1.25|Apart from the frst charity trustees, every trustee| ||details of any consttutonal||must be appointed for a term of three years by a| ||provisions e.g. electon to post||resoluton passed at a properly convened meetng| ||or name of any person or body||of the charity trustees. In selectng individuals for| ||enttled to appoint one or more||appointment as charity trustees, the charity| ||trustees||trustees must have regard to the skills, knowledge| ||||and experience needed for the efectve| ||||administraton of the CIO.| ## Additional information (optional) You may choose to include further statements where relevant about: Charity Accounts templates – Trustees’ annual report for the period October 2016 4 of 6 |4 of 6||| |---|---|---| ||SORP|| |||| ||reference|| |The charity’s organisatonal
structure and any wider network
with which the charity works
|Para 1.51
|Wishing Hearts is managed by its Founder, Abby
Wincel who founded Wishing Hearts in 2021. The
trustees oversee relevant decisions and ofer
insight/experience when necessary. Abby shares
informaton with the trustee board through
regular trustee meetngs. The trustee board also
atend regular events with service users so that
they remain connected to our mission. From a
general operatonal perspectve, Abby is the main
point of contact for WishingHearts.| ## Reference and Administrative details |Charity name|Wishing Hearts Charity| |---|---| |Other name the charity uses|Wishing Hearts / WHC| |Registered charity number|1198101| |Charity’s principal address|92 Florence Road
Maidstone
Kent
ME16 8EN| Names of the charity trustees who manage the charity |Trustee name|Ofce (if any)|Dates acted if not for whole
year|Name of person (or body)
enttled to appoint trustee
(if any)| |---|---|---|---| |Dominic Godfrey|||| |Debbie Chalmers-
Stevens|||| |Stephen Brown|||| |Kieran Jameson|||| ||||| Charity Accounts templates – Trustees’ annual report for the period October 2016 5 of 6 Charity Accounts templates – Trustees’ annual report for the period October 2016 6 of 6 Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets Name of chief executive or names of senior staff members (Optional information Abby Wincel – Founder & CEO ## Declarations The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Dominic Godfrey Full name(s) Position (eg Secretary, Trustee Chair, etc) 25/01/2026 Date Charity Accounts templates – Trustees’ annual report for the period October 2016 ||WISHING HEARTS CHARITY|WISHING HEARTS CHARITY|WISHING HEARTS CHARITY|Charity No
(if any)|1198101|| |---|---|---|---|---|---|---| ||Annual accounts for theperiod|||||| ||Period start date|4/5/2024|**To**|Period end
date|5/6/2025|| |||||||| |**Section A**|**Statement of financial activities**|||||| |Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**_Total_**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
**_Total_**
S12
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
S16
**Transfers between funds**
S17
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
**_Net movement in funds_**
S20
**_Reconciliation of funds:_**
Total funds brought forward
S21
**_Total funds carried forward_**
S22
**Recommended categories by**
**activity**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**||**Total funds**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**||||| |||7631|-|-|7,631|4,878| ||||13,591|-|13,591|5,370| |||-|-|-|-|| |||-|-||-|-| |||-|-|-|-|-| |||-|1,336|-|1,336|-| |||7,631|14,927|-|22,558|10,248| |||||||| |||259|-|-|259|-| |||5,500|3,147|-|8,647|-| |||-|-|-|-|-| |||1,331|1,485|-|2,816|-| |||7,090|4,632|-|11,722|| |||||||| |||541|10,295|-|10,836|10,248| |||-|-|-|-|-| |||541|10,295|-|10,836|10,248| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||541|10,295|-|10,836|10,248| |||||||| |||-|-|-|-|-| |||541|10,295|-|10,836.04|21,084| |Charity Name:|Charity Name:|CharityNo|1198101|||| |---|---|---|---|---|---|---| |||CompanyNo||||| |Annual accounts for theperiod|Period start date: 05/04/2024|||To period end date: 06/05/2025||| |**Section B Balance sheet**
||||||| |Guidance note
**£**
**£**
**Fixed assets**
F01
F02
**Intangible assets (Note 15)**
B01
- -
**Tangible assets (Note 14)**
B02
- -
**Heritage assets (Note 16)**
B03
- -
**Investments (Note 17)**
B04
- -
**_Total fixed assets_**
B05
- -
**Current assets**
**Stocks (Note 18)**
B06
- -
**Debtors (Note 19)**
B07
- -
**Investments (Note 17.4)**
B08
- -
**Cash at bank and in hand (Note 24)**
B09
- -
**_Total current assets_**
B10
- -
B11
- -
**_Net current assets/(liabilities)_**
B12
- -
**_Total assets less current liabilities_**
B13
- -
B14
- -
**Provisions for liabilities**
B15
- -
**_Total net assets or liabilities_**
B16
- -
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
B18
13,591 1,336
**Unrestricted funds**
B19
7,631
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22
21,222 1,336
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Creditors: amounts falling due within one**
**year (Note 20)**
**Creditors: amounts falling due after one**
**year (Note 20)**
**Restricted income funds (Note 27)**||||**£**
**£**
F03
F04
**Endowment**
**funds**
**Total this**
**year**||**£**
F05
**Total last**
**year**| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||||||| |||-|-|**-**|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||||||| |||-
13,591|||-
14,927
7,631
-|-| ||||1,336|-||5,370| |||7,631||||4,878| |||||||| |||||||| |||21,222|1,336|-|22,558|10,248| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. g p p y g q p p accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ Signed by one or two trustees/directors on behalf of all the trustees/directors Signature of director authenticating accounts being sent to Companies House |Print Name|Date of approval
dd/mm/yyyy| |---|---| |Dominic Godfrey|1/25/2026| ||| ||| |Signature|Date dd/mm/yyyy| |Debbie Chalmers-Stevens|1/25/2026| CC17a (Excel) 01/25/2026 2 CC17a (Excell 0112512026 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* 1 - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. |Yes*
No*
**_Please disclose_**||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||ü||| ||**_:_**||| |**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**|N/A| |**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable an_**|**_ying the new accounting policy_**
**_d more relevant information;_**|N/A| |**_(iii) the amount_**
**_the current peri_**
**_aggregate amou_**
**_before those pr_**|**_of the adj_**
**_od, each_**
**_nt of the_**
**_esented, 3_**|**_ustment for each line affected in_**
**_prior period presented and the_**
**_adjustment relating to periods_**
**_.44 FRS 102 SORP._**|**_N/A_**
| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||ü||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_any chan_**|**_ges;_**|N/A| |**_(ii) the effect of_**
**_assets and liabi_**|**_the chang_**
**_lities for t_**|**_e on income and expense or_**
**_he current period; and_**|N/A| |**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**|**_N/A_**| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* No* ü * -Tick as appropriate ## _**Please disclose:**_ _**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the N/A amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the N/A earliest prior period presented in the accounts.**_ CC17a (Excel) 01/25/2026 4 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||ü||| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. |**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
**Provisions for liabilities**
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Investments**
p p g g y
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.|||ü| |---|---|---|---| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| W k i i l d l f bl l h i lik l h |Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
**Current asset investments**
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.||||ü| |---|---|---|---|---| ||Yes
No
N/a|||| |||||ü| ||Yes
No
N/a|||| |||||ü| ||Yes
No
N/a|||| |||||ü| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Analysis**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
7,631 10,690 - 18,321 -
Gift Aid
- - - - -
Legacies
- - - - -
- 4,237 - 4,237 -
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total**7,631 14,927 - 22,558 -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rentalandleasingincome
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**- - - - -
**Other:**
Conversionofendowment fundsintoincome
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
**TOTAL INCOME**
7,631 14,927 - 22,558 -
**Other information:**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Donations**
**and legacies:**
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**| |---|---|---|---|---|---|---| ||Donations andgifts|7,631|10,690|-|18,321|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|4,237|-|4,237|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|7,631|14,927|-|22,558|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversionofendowment fundsintoincome|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||7,631|14,927|-|22,558|-| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**||||||| |||||||| |||||||| |||||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**||||||| CC17 (E l) 01/25/2026 8 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants that_**
**_have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**| |---|---|---|---| ||KCC - Tea Party for elderly people||1,000| ||||-| ||||-| ||||-| ||**Total**
**Description**||1,000| ||||**Last year**
**£**| ||Maidstone Borough Council||1,000| ||||-| ||||-| ||||-| ||**Total**1,000
**Thisyear**
**Lastyear**||1,000| ||||| ||**Thisyear**
**Lastyear**||| ||||| CC17a (Excel) 01/25/2026 9 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|259|-|-|259||||-| |Fundraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|259|-|-|259|-|-|-|-| |**Expenditure on charitable activities:**||||||||| ||5,500|3,147|-|8,647|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable**
**activities**|5,500|3,147|-|8,647|-|-|-|-| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| |Laptop,insurance,website etc - Unrest|1,331|1,485|-|2,816|-|-|-|-| |Grant foradminsubscriptionsi.e.|-|-|-|-|-|-|-|-| |Microsoft,Canva etc - rest|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|1,331|1,485|-|2,816|-|-|-|-| ||7,090|4,632|-|11,722|-|-|-|-| **Other information:** CC17a (Excel) 01/25/2026 10 **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity1|-|-|-|-|-|-|-|-| |Activity2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |||||||||| CC17a (Excel) 01/25/2026 11 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **----- Start of picture text -----**
1
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ **N/A** **N/A** ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ CC17a (Excel) 01/25/2026 12 ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ **No trustee expenses have been incurred (True or False)** |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**|-|-| |**Subsistence**|-|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|-|-| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|
**Amounts**
**written off**
**during**
**reporting**
**period**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 01/25/2026 13 ## **Last year** **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|
**Amounts**
**written off**
**during**
**reporting**
**period**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| |**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in settlement._**||||||| |||||||| _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 01/25/2026 14 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 01/25/2026 15