2025-07-31-accounts - Flobeth Health Care Support (Fehcs)

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Charity Commission Registered Number: 1199557

FLOBETH HEALTH CARE SUPPORT (FEHCS)

Report and Financial Statements

For the year ended 31 JULY 2025

FLOBETH HEALTH CARE SUPPORT (FEHCS)
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
Contents	Page
Legal and Administrative Information	2-3
Report of the Trustees	4-11
Independent Examiner's report	12
Statement of Financial Activities	13
Balance sheet	14-15
Notes forming part of the financial statements	16-20

FLOBETH HEALTH CARE SUPPORT (FEHCS)

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

LEGAL AND ADMINISTRATIVE INFORMATION

Officers and Professional advisers

TRUSTEES

OLUSOLA FLORENCE TAIWO ADETOUN ELIZABETH HEPZIBAH ABOSEDE AJOKE SOWUNMI

REGISTERED OFFICE

SUITE 31-33 SUGAR MILL BUSINESS PARK THE SUGAR REFINERY 432 DEWSBURY ROAD LEEDS LS11 7DF

EXAMINER

AACSL Accountants Limited 1st Floor North Westgate House Harlow Essex CM20 1YS

CHARITY COMMISSION REGISTERED NUMBER

1199557

FLOBETH HEALTH CARE SUPPORT (FEHCS)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 JULY 2025

The Trustees, for the purposes of the Charities Act 1993 as amended and Statement of Recommended Practice (SORP) 2005, submit their annual report and financial statements for the year ended 31 JULY 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the report and financial statements. The Charity is governed by a Memorandum and Articles of Association.

PRINCIPAL ACTIVITIES, AIMS AND ORGANISATION OF THE CHARITY

For the public benefit, to preserve and protect the health of persons residing in Nigeria in need of treatment and care in particular, but not exclusively by:

i. The provision of adequate medical equipment to hospital and health centres such as blood glucose machines, blood pressure machines and oxygen saturation monitors; and
ii. To organise conferences, seminars, and training of health care professionals so as to raise standards and ensure good practice.

OUR WORK:

Provision of adequate medical equipment and trainings:

FEHCS contributes to the development of long-term medical infrastructure in Nigeria by providing adequate medical equipment to hospital and trainings as well as necessary conferences to healthcare professionals. Our work is delivered in stages through a meticulous process to ensure good practice.

Training and specialized medical centres:

We undertake training programs for medical staff including doctors, nurses and technicians to increase their skills so they can provide high level of health care within their communities. Our aim is to help local communities in Nigeria reach their potential, increase access to healthcare for disadvantaged groups and improve the quality of medical care within the county that they live.

Provide solutions and practical applications to raise the level of health in the communities:

Our activities increase and embed health education and awareness using seminars, conferences and participation in relevant medical events as well as partnerships with other organisations to carry our message across Nigeria. This includes working with local community leaders and other local organisations to spread awareness.

ANNUAL REPORT 2025

2025 was an important year for FEHCS because despite its maiden start, quite a number of necessary fundamentals were put in place.

It was able to make so many researches about the country of choice where the main activities will be taking place as well as the logistics, budgets and inherent risks.

The major challenges that may be faced on each outreach mission were uniquely analysed and the possible solutions to forestall them were noted.

It incurred administrative costs of £50.00 towards the preparation and filing of the annual reports

As we prepare for a full activity breakthrough 2026, FEHCS has also embarked on a selection process for new employees which will be necessary to further strengthen the activities of the organization.

In addition, a revised working structure and strategy for FEHCS will also be introduced in 2026 to focus on the distinctness and uniqueness of the charity to preserve and protect the health of persons residing in Nigeria.

We see very exciting developments happening in 2026 and we are also planning to launch the FEHCS website which will provide better awareness to project the mission and values of the organisation.

FINANCIAL REVIEW

The Charity has generated no donations during the year ended 31 JULY 2025. This highlights the slow start which it had in this maiden year.

The Charity (FLOBETH HEALTH CARE SUPPORT - FEHCS) aims to achieve its objectives through assisting in the provision of medical healthcare equipment, facilities and services. We also aim to advance the training of the public & doctors by the provision of seminars, workshops and conferences devoted to medical healthcare in Nigeria. The Charity will continue to develop its key programmes and seek the sustainability through fundraising and through self-generated income.

RISKS

The factors that may affect the Charity’s delivery of its objectives include:

a) Reputation of Charity and the relationship with the community.

b) Ability to generate enough funds to successfully complete the identified projects for the charity.

c) RISK to delivery of projects due to global pandemic.

FLOBETH HEALTH CARE SUPPORT (FEHCS)produces an annual plan for delivery against its objectives. This plan sets out the targets for the year and is then broken down to a work plan. FLOBETH HEALTH CARE SUPPORT (FEHCS) has developed a strategy, which specifies how it will deliver the key programmes of work. The strategy also identifies targets and performance indicators.

RESERVES POLICY

The Charity aims to build reserve which will enable it to meet its average annual operational need. The Trustees review the reserves held by the Charity on a regular basis to ensure that an appropriate level of funds are held to meet the above policy of the Charity going forward.

GOING CONCERNS

As at the date of approving the report and accounts, there are no uncertainties about the charity’s ability to continue as a going concern.

FLOBETH HEALTH CARE SUPPORT (FEHCS)

REPORT OF THE TRUSTEES (continued)

FOR THE YEAR ENDED 31 JULY 2025

STRUCTURE, GOVERNANCE AND INTERNAL CONTROL

CHARITY ORGANISATION STRUCTURE

A Board of Trustees governs the Charity. New Trustees are selected by the Board of Trustees and are normally subject to re-election every three years. On 31 JULY 2025, the Board had a membership of three people (founding trustees).

DECISION MAKING PROCESS

The trustee may delegate any of their power to any committee consisting of one or more trustees. They may also delegate to any managing director or any director holding any other executive office such of their power as they consider desirable to be exercised by him. Any such delegation may be made subject to any conditions the director may impose and, either collaterally with or to the exclusion of their own powers and may be revoked or altered. Subject to any conditions, the proceedings of a committee with two or more members shall be governed by articles regulating the proceedings of Trustees so far as they are capable of applying.

THE POLICIES AND PROCEDURES FOR THE INDUCTION AND TRAINING OF TRUSTEES

All Trustees receive the handbook for Trustees provided through the Charity Commission. Each Trustee will have an induction programme by other Trustees and receive an information pack on the Charity and its finances. Beyond this, the Charity follows the code of practice for governance produced by the Governance Hub.

INTERNAL CONTROL SYSTEM

The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss.

They include:

Bank Account controlled and operated by trustees
Majority payment issued via Bank account and minimal cash usage
Introduction of donation and accounting software to maintain records
Production of a strategic plan, annual budget and cash flow
Management meetings to review budget and variances
Delegation of authority and segregation of duties.

STATEMENT OF TRUSTEES RESPONSIBILITIES IN RESPECT OF THE TRUSTEES' ANNUAL REPORT AND THE FINANCIAL STATEMENTS

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice). The financial statements are required by law to give a true and fair view of the situation of the charitable company and of the excess of income over expenditure for that period.

In preparing these 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 (FRS 102)
make judgements and estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in its activities.

In so far as the trustees are aware:

There is no relevant information of which the charitable company’s examiner is unaware; and
The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the examiner is aware of that information.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that its financial statements comply with the Charities Act 1993 as amended. They have general responsibility for taking such steps as are open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.

THE ARRANGEMENTS FOR SETTING THE PAY AND REMUNERATION

The arrangements for setting the pay and remuneration of the charity’s key management personnel and any benchmarks, parameters or criteria used in setting their pay are determined by the trustees as the boards may think fit and appropriate.

WIDER NETWORK

The charity is not part of any umbrella group or affiliated to any umbrella group.

FLOBETH HEALTH CARE SUPPORT (FEHCS)

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 JULY 2025

DISCLOSURE OF INFORMATION TO EXAMINER

The trustees who held office at the date of approval of this trustees’ report confirm that, so far as they are each aware, there is no relevant information of which the Charity’s examiner is unaware; and each trustee has taken all the steps that he/she ought to have taken as a trustee to make himself/ herself aware of any relevant information and to establish that the Charity’s examiner is aware of that information.

EXAMINER

In line with the provision exemption in the Charities Act 1993 as amended, the trust decided to appoint an examiner, which will review the accounts for the year ended 31 JULY 2025. In accordance with this appointment, AACSL Accountants Limited was appointed as examiner. Approved by the Board of Trustees and signed on behalf of the Board:

Approved By:

OLUSOLA FLORENCE TAIWO on behalf of the trust.

Trustee

Date: 26-11-2025

Independent Examiner’s Report to the Trustees of FLOBETH HEALTH CARE SUPPORT (FEHCS)

I report to the trustees on my examination of the accounts of FLOBETH HEALTH CARE SUPPORT (FEHCS) Trust for the year ended 31 JULY 2025

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
The accounts do not accord with those records.

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 to enable a proper understanding of the accounts to be reached.

AACSL Accountants Limited

1st Floor

North Westgate House

Harlow

Essex

CM20 1YS.

26 November 2025

FLOBETH HEALTH CARE SUPPORT (FEHCS) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) YEAR ENDED 31st July 2025 Un-restricted funds Restricted Funds Total Funds 2025 2025 2025 Notes £ £ £ INCOMING RESOURCES FROM CHARITABLE ACTIVITIES General Donations 2 - - - Other income 3 - - - TOTAL INCOMING RESOURCES - - - RESOURCES EXPENDED Governance 4 50 - 50 TOTAL RESOURCES EXPENDED 50 - 50 Net income/(outgoing) resources (50) - (50) Total funds brought forward (200) - (200) Total funds carried forward (250) - (250) All incoming resources are derived from continuing operations. The charity has no other gains or losses other than those recognised in the Statement of Financial Activities.	FLOBETH HEALTH CARE SUPPORT (FEHCS) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) YEAR ENDED 31st July 2025 Un-restricted funds Restricted Funds Total Funds 2025 2025 2025 Notes £ £ £ INCOMING RESOURCES FROM CHARITABLE ACTIVITIES General Donations 2 - - - Other income 3 - - - TOTAL INCOMING RESOURCES - - - RESOURCES EXPENDED Governance 4 50 - 50 TOTAL RESOURCES EXPENDED 50 - 50 Net income/(outgoing) resources (50) - (50) Total funds brought forward (200) - (200) Total funds carried forward (250) - (250) All incoming resources are derived from continuing operations. The charity has no other gains or losses other than those recognised in the Statement of Financial Activities.	FLOBETH HEALTH CARE SUPPORT (FEHCS) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) YEAR ENDED 31st July 2025 Un-restricted funds Restricted Funds Total Funds 2025 2025 2025 Notes £ £ £ INCOMING RESOURCES FROM CHARITABLE ACTIVITIES General Donations 2 - - - Other income 3 - - - TOTAL INCOMING RESOURCES - - - RESOURCES EXPENDED Governance 4 50 - 50 TOTAL RESOURCES EXPENDED 50 - 50 Net income/(outgoing) resources (50) - (50) Total funds brought forward (200) - (200) Total funds carried forward (250) - (250) All incoming resources are derived from continuing operations. The charity has no other gains or losses other than those recognised in the Statement of Financial Activities.	Total Funds 2024 £
-	-	-	-
50	-	50	100
50	-	50	100
(50) (200)	- -	(50) (200)	(100) (100)
(250)			(200)

FLOBETH HEALTH CARE SUPPORT (FEHCS) BALANCE SHEET AS AT 31st July 2025 Notes £ FIXED ASSETS CURRENT ASSETS Cash at bank and in hand 5 Current Liabilities Creditors: amounts falling due within one year 6 Total Asset Less Current Liabilities NET ASSETS FINANCED BY: Unrestricted funds 7 TOTAL FUNDS	2025 2024 Total Total £ £ - - - (250) (200) (250) (200) (250) (200) (250) (200) (250) (200)

For the year ending 31 July 2025, the Charity was entitled to exemption from audit under section 477(2) of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibility for complying with the requirement of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The Accounts was approved by the Board of Trustees and signed on behalf of the Board by:

OLUSOLA FLORENCE TAIWO

Trustee

26 November 2025

FLOBETH HEALTH CARE SUPPORT (FEHCS)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 JULY 2025

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Cash flow statement

Under FRS 102 the Charity is exempt from the requirement to prepare a cash flow statement on the grounds permitted by this SORP specified in Section 7 of FRS102.

Going concern

The trustees have assessed the charity’s ability to continue as a going concern and there are no material uncertainties.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in Note 2.

Investment income and gains are allocated to the appropriate fund.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The grant income where related to performance and specific deliverables are accounted for as the Charity earns the right to consideration by its performance. Where income is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income being received, the income is accrued.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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.

a) Premises overheads have been allocated on a floor basis and other overheads have been allocated on the basis of the head count.

b) Community project costs are those costs incurred directly in support of the objects of the Charity. The community project cost includes other support costs incurred in support of the objects of the Charity.

c) Governance costs are those incurred in connection with governance arrangement of the Charity, which relate to the general running of the Charity and compliance with constitutional and statutory requirements.

The basis of allocation for support costs and governance costs has been explained in Note c) above.

Fixed assets

All fixed assets are initially recorded at cost.

Depreciation

The fixed assets are written down over their useful economic lives at the following rates

Office equipment - 25% on cost

Pensions

The charity recognises the requirement to offer a pension scheme to eligible employees, however as of 31st July 2025, all employees have opted-out.

FLOBETH HEALTH CARE SUPPORT (FEHCS) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st July 2025

Note 2. Incoming Resources - General Donations Unrestricted Funds £ General Donations - Note 3. Incoming Resources - Other Income Unrestricted Funds £ Gift-Aid/Interest Received - Grants/other Govt Support - Other income - - Note 4. Resources Expended – Governance Unrestricted Funds £ Accountancy 50 50 Note 5. Cash at bank and in hand 2025 £ Cash at bank - Cash at hand - - Note 6. Creditors: amounts falling due within one year 2025 This is made up as follows: £ Accountancy Fees Other creditors (Loan)- Olusola Florence 250 250 Note 7. Analysis of net assets by fund Unrestricted Funds £ Cash at bank and in hand - Other net assets (liabilities) (250) (250) Note 8. TRUSTEES REMUNERATION	Restricted Funds £ -	2025 2024 Total Total Funds Funds £ £ - - - 2025 2024 Total Total Funds Funds £ £ - - - - - - - 2025 2024 Total Total Funds Funds £ £ 50 100 50 100 2025 2024 Total Total Funds Funds £ £ - (250) (200)
	-
	Restricted Funds £ - - -
	-
	Restricted Funds £ -
	-
	2024 £ - -
	-
	2024 £ - 200
	200
	Restricted Funds £ - -
(250)	-	(250) (200)

The Trustees did not receive any emoluments and no out of pocket expenses were paid during the year (2024: £nil)

Note 9. As a company, FLOBETH HEALTH CARE SUPPORT (FEHCS) is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its objects. No tax charges have arisen in the Company.

Note 10. Control The ultimate controlling parties are the directors’ as stated on page 2.

FLOBETH HEALTH CARE SUPPORT (FEHCS)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 JULY 2025

Note 7 TAXATION

FLOBETH HEALTH CARE SUPPORT (FEHCS) is a registered charity and is thus exempt from taxation of its income and gains falling within Section 505 of the Income and Corporation Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives. No tax charge has arisen in the year.