CHARITY REGISTRATION NUMBER: 1199871
RefuahCare
Unaudited Financial Statements
30 June 2025
RefuahCare
Financial Statements
Year ended 30 June 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
RefuahCare
Trustees' Annual Report
Year ended 30 June 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 June 2025.
Reference and administrative details
Registered charity name RefuahCare Charity registration number 1199871 Principal office Room 3, First Floor Enfiled House Bury Old Road Salford M7 4QX
The trustees
Mr D Brandeis Mr M Bamberger Mr N Sebbag
Structure, governance and management
RefuahCare was registered as a Charitable Incorporated Organisation (CIO) on the 29th of July 2022 governed by its constitution. The charity registration number is 1199871.
Objectives and activities
The objectives of the Charity are the relief of sickness for the general public through the provision of a medical advocacy service providing guidance and support where required.
Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities and setting grant making policy for the year.
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RefuahCare
Trustees' Annual Report (continued)
Year ended 30 June 2025
Achievements and performance
During the year RefuahCare provided support and awareness in accordance with the objects of the Charity.
With an approximate 60 - 70 calls per week, RefuahCare's Advocacy and Referral Services has played a pivotal role in ensuring individuals receive comprehensive support beyond traditional healthcare. Our advocacy initiatives aim to empower patients by navigating complex healthcare systems and championing patient rights.
Advocacy Services
1. Patient-Centered Approach:
We prioritise the unique needs and preferences of each individual, advocating for personalised care and treatment plans.
2. Navigating Healthcare Systems
RefuahCare serves as a guide through intricate healthcare systems, helping individuals access the appropriate services and resources.
3. Empowering Informed Decision-Making
We equip individuals with information to make informed decisions about their healthcare, fostering a sense of empowerment and autonomy.
Referral Services
1. Collaborative Network:
RefuahCare maintains a robust network of healthcare professionals and specialists to facilitate timely and appropriate referrals.
2. Holistic Health Support:
Our referral services cover a spectrum of healthcare needs, including mental health, specialty care, and community-based programs, ensuring comprehensive support.
3. Cultural Sensitivity:
Recognising the diverse backgrounds of those we serve, RefuahCare ensures that referrals consider cultural nuances, promoting an inclusive and respectful approach.
4. Coordination of Care:
We streamline the referral process, coordinating seamless transitions between healthcare providers and services to enhance continuity of care.
The Charity also put on events on various topics to raise awareness and advise on specific health conditions.
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RefuahCare
Trustees' Annual Report (continued)
Year ended 30 June 2025
Financial review
During the period, the charity received £187,207 in donations from other charities, organisations and individuals (2023: £12,978). The significant increase was due to a fundraising campaign held in November 2024, which raised important funds for the charity.
At the year end, the charity held unrestricted reserves of £49,817, which will be used to provide further support in the future. Restricted funds of £40,000 have been set aside for the charity’s premises.
Principal funding sources
The Charity is dependent on charitable donations and grants from charities, funding platforms and philanthropists.
Reserves policy
The trustees have reviewed the reserves and future requirements of the charity. All future needs are considered together with any risks or contingencies that may exist. The trustees are confident that sufficient reserves will be generated to achieve the objectives of the charity.
The trustees' annual report was approved on 14 January 2026 and signed on behalf of the board of trustees by:
Mr D Brandeis Trustee
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RefuahCare
Independent Examiner's Report to the Trustees of RefuahCare
Year ended 30 June 2025
I report to the trustees on my examination of the financial statements of RefuahCare ('the charity') for the year ended 30 June 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements 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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Meir Guttentag FCCA Independent Examiner
14 January 2026
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RefuahCare
Statement of Financial Activities
Year ended 30 June 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 142,707 | 40,000 | 182,707 | 12,979 |
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| Total income | 142,707 | 40,000 | 182,707 | 12,979 | |
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| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | |||||
| legacies | 5 | 25,848 | – | 25,848 | – |
| Expenditure on charitable activities | 6,7 | 63,160 | – | 63,160 | 42,468 |
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| Total expenditure | 89,008 | – | 89,008 | 42,468 | |
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| Net income/(expenditure) | 53,699 | 40,000 | 93,699 | (29,489) | |
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| Reconciliation of funds | |||||
| Total funds brought forward | (3,882) | – | (3,882) | 25,607 | |
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| Total funds carried forward | 49,817 | 40,000 | 89,817 | (3,882) | |
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The notes on pages 7 to 14 form part of these financial statements.
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RefuahCare
Statement of Financial Position
30 June 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 13 | 488 | 827 |
| Current assets | |||
| Debtors | 14 | 866 | 877 |
| Cash at bank and in hand | 90,566 | 1,813 | |
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| 91,432 | 2,690 | ||
| Creditors: amounts falling due within one year | 15 | 2,103 | 7,399 |
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| Net current assets | 89,329 | (4,709) | |
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| Total assets less current liabilities | 89,817 | (3,882) | |
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| Net assets | 89,817 | (3,882) | |
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| Funds of the charity | |||
| Restricted funds | 40,000 | – | |
| Unrestricted funds | 49,817 | (3,882) | |
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| Total charity funds | 16 | 89,817════════ |
(3,882)═══════ |
These financial statements were approved by the board of trustees and authorised for issue on 14 January 2026, and are signed on behalf of the board by:
Mr D Brandeis Trustee
The notes on pages 7 to 14 form part of these financial statements.
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RefuahCare
Notes to the Financial Statements
Year ended 30 June 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Room 3, First Floor, Enfield House, Bury Old Road, Salford, M7 4QX.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Statement of financial activities
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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RefuahCare
Notes to the Financial Statements (continued)
Year ended 30 June 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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RefuahCare
Notes to the Financial Statements (continued)
Year ended 30 June 2025
3. Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment - 25% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
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RefuahCare
Notes to the Financial Statements (continued)
Year ended 30 June 2025
3. Accounting policies (continued)
Financial instruments (continued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations | |||
| Donations received | 142,707 | – | 142,707 |
| Grants | |||
| Grants received | – | 40,000 | 40,000 |
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| 142,707 | 40,000 | 182,707 | |
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| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations | |||
| Donations received | 12,979 | – | 12,979 |
| Grants | |||
| Grants received | – | – | – |
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| 12,979 | – | 12,979 | |
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RefuahCare
Notes to the Financial Statements (continued)
Year ended 30 June 2025
5. Costs of raising donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Costs of raising donations and legacies | 25,848════════ |
25,848════════ |
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6. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Provision of advocacy and support | 62,485 | – | 62,485 |
| Support costs | 675 | – | 675 |
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| 63,160 | – | 63,160 | |
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| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Provision of advocacy and support | 41,237 | 718 | 41,955 |
| Support costs | 513 | – | 513 |
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| 41,750 | 718 | 42,468 | |
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7. Expenditure on charitable activities by activity type
| Activities | |||||
|---|---|---|---|---|---|
| undertaken | Grant funding |
Total funds | Total fund | ||
| directly | of activities Support costs |
2025 | 2024 | ||
| £ | £ | £ | £ | £ | |
| Provision of advocacy | |||||
| and support | 54,160 | 8,325 |
– | 62,485 | 41,955 |
| Governance costs | – | – |
675 | 675 | 513 |
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| 54,160 | 8,325 |
675 | 63,160 | 42,468 | |
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8. Analysis of grants
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Grants to individuals | ||
| Grants for medical expenses | 8,325 | 8,555 |
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| Total grants | 8,325 | 8,555 |
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RefuahCare
Notes to the Financial Statements (continued)
Year ended 30 June 2025
9. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
| Net income/(expenditure) is stated after charging/(crediting): | |||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Depreciation of tangible fixed assets | 339 | 339 | |
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| 10. | Independent examination fees | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: | |||
| Independent examination of the financial statements | 400════ |
400════ |
11. Staff costs
| The total staff costs and employee benefits for the reporting period are analysed as | The total staff costs and employee benefits for the reporting period are analysed as | follows: |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Wages and salaries | 29,951════════ |
12,113════════ |
The average head count of employees during the year was 1 (2024: 1).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
12. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
13. Tangible fixed assets
| Equipment | |||
|---|---|---|---|
| £ | |||
| Cost | |||
| At 1 July 2024 and 30 June 2025 | 1,355 | ||
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| Depreciation | |||
| At 1 July 2024 | 528 | ||
| Charge for the year | 339 | ||
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| At 30 June 2025 | 867 | ||
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| Carrying amount | |||
| At 30 June 2025 | 488 | ||
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| At 30 June 2024 | 827 | ||
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| 14. | Debtors | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Prepayments and accrued income | 866 | 877 | |
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RefuahCare
Notes to the Financial Statements (continued)
Year ended 30 June 2025
15. Creditors: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 400 | 400 |
| Social security and other taxes | 541 | – |
| Other creditors | 1,162 | 6,999 |
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| 2,103 | 7,399 | |
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16. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At 1 July 2024 | Income | Expenditure | 30 June 2025 |
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| £ | £ | £ | £ | ||
| General funds | (3,882) | 142,707 | (89,008) | 49,817 |
|
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| At | |||||
| At 1 July 2023 | Income | Expenditure | 30 June 2024 | ||
| £ | £ | £ | £ | ||
| General funds | 24,889 | 12,979 | (41,750) | (3,882) |
|
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| Restricted funds | |||||
| At | |||||
| At 1 July 2024 | Income | Expenditure | 30 June 2025 |
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| £ | £ | £ | £ | ||
| Restricted Funds | – | 40,000 | – | 40,000 | |
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| At | |||||
| At 1 July 2023 | Income | Expenditure | 30 June 2024 | ||
| £ | £ | £ | £ | ||
| Restricted Funds | 718 | – | (718) | – |
|
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RefuahCare
Notes to the Financial Statements (continued)
Year ended 30 June 2025
17. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Tangible fixed assets | 488 | – | 488 |
| Current assets | 51,432 | 40,000 | 91,432 |
| Creditors less than 1 year | (2,103) | – | (2,103) |
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| Net assets | 49,817 | 40,000 | 89,817 |
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| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Tangible fixed assets | 828 | – | 828 |
| Current assets | 2,690 | – | 2,690 |
| Creditors less than 1 year | (7,400) | – | (7,400) |
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| Net assets | (3,882)═══════ |
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(3,882)═══════ |
18. Related parties
No transactions with related parties were undertaken during the year.
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