REGISTERED CHARITY NUMBER: 1200977
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
FOR
THE CREATIVE HEALTH TRUST UK
Rushtons Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston Lancashire PR2 9NB
THE CREATIVE HEALTH TRUST UK
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 9 |
| Detailed Statement of Financial Activities | 10 |
THE CREATIVE HEALTH TRUST UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025
The trustees present their report with the financial statements of the charity for the year ended 5 April 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 Creative Health Trust UK exists to improve the wellbeing of people living with life-limiting illness and their families by funding creative therapies delivered within hospices.
The charity achieves its objectives by providing grants to hospices to support creative arts-based therapies, including:
-
Art
-
Craft
-
Cookery
-
Gardening
-
Drama
These activities support emotional wellbeing, help individuals and families process end-of-life experiences, and assist families during bereavement.
Public benefit
In setting objectives and planning activities, the Trustees have had due regard to the Charity Commission's guidance on public benefit. The activities of the charity are carried out for the benefit of hospice residents and their families, with no private benefit to individuals.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the year, the Trustees continued to focus on establishing strong governance, developing relationships with
hospices, and delivering grant funding.
Key achievements include:
-
Continued development and maintenance of the charity website
-
Establishment of links with Hospice UK and individual hospices
-
Implementation of key governance policies, including Grant Making, GDPR, and Safeguarding
-
policies
-
Development of relationships with hospices across the North West
-
Awarding of seven grants to hospices to support creative therapy projects
The Trustees believe these activities demonstrate clear progress towards the charity’s objectives.
Page 1
THE CREATIVE HEALTH TRUST UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025
FINANCIAL REVIEW
Financial position
The charity operates with modest financial resources and holds no investments other than funds held in its bank account.
For the year ended 5th April 2025, income was £9,584 and expenditure totalled £14,290, which included £13,390 in grants made.
As at 5 April 2025, the charity had net liabilities of £832, see below for further details.
Reserves policy
The Trustees continue with their aim to maintain reserves sufficient to cover approximately six months of operating costs - ideally 3 times the cost of professional accounting advice.
At the year end, this was not met as the Trustees wished to maintain support to Hospices wishing our support. They also believed operational costs are minimal as a result of volunteer support from the administrator and CEO.
The Trustees recognise the importance of building reserves over time, specifically to pay for professional accountancy fees and will seek to strengthen financial resilience through fundraising and donor development.
This year, the charity operated at a small loss due to accrued financial costs from accountancy fees. This will be avoided and planned for in the next financial year.
Grant making policy
The charity’s principal activity is the provision of grants to hospices. A formal Grant-Making Policy is in place, setting out eligibility, application, and approval procedures.
All Trustees are involved in the approval of grants. Trustees are provided with up-to-date information on available reserves and any restricted funds before grants are approved.
No grants are awarded unless the full amount is available at the time of approval, and no grant is agreed if it would compromise the charity’s ability to operate effectively.
FUTURE PLANS Our short term plan
Over the next 12 months, the Trustees aim to:
-
Support at least 10 creative therapy projects within hospices
-
Expand relationships with hospices across the North West and Yorkshire
-
Increase awareness of the charity’s work among donors and supporters
Our long term plan
The Trustees’ long-term ambition is to continue to develop:
-
A charity recognised for making a unique and meaningful impact within hospices across the UK
-
A financially resilient charity supported by a diverse donor base
-
A recognisable and trusted brand across fundraising platforms
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THE CREATIVE HEALTH TRUST UK
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The charity is governed by its Foundation Document, adopted on 10 October 2022.
The charity was registered with the Charity Commission on 10 November 2022.
Recruitment and appointment of new trustees
Trustees are appointed in accordance with the governing document. New Trustees receive an induction appropriate to their role, including an overview of the charity’s aims, policies, and governance responsibilities.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1200977
Principal address
Stoneacre Witherslack Grange-Over-Sands Cumbria LA11 6RW
Trustees
Samuel David Calvert Michaela Beth Peskett Nigel Murray Tina Garg Caroline Morgan (Chairperson) Gary Vose
Volunteers
The charity has no paid staff. The following roles are undertaken on a voluntary basis:
Volunteer Chief Executive Officer: Robert Sutcliffe Volunteer Secretary: Jan Sutcliffe
08/01/2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................... Caroline Morgan (Chairperson) - Trustee
Page 3
THE CREATIVE HEALTH TRUST UK
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025
| Period | ||||||
|---|---|---|---|---|---|---|
| 10.11.22 | ||||||
| Year Ended | to | |||||
| 5.4.25 | 5.4.24 | |||||
| Unrestricted | Restricted | Total | Total | |||
| fund | fund | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||||
| Donations and legacies | 9,854 | - | 9,854 | 10,630 | ||
| EXPENDITURE ON | ||||||
| Raising funds | 2 | - | - | - | 71 | |
| Charitable activities | ||||||
| General | 11,940 | 1,450 | 13,390 | 5,155 | ||
| Other | 900 | - | 900 | 1,800 | ||
| Total | 12,840 | 1,450 | 14,290 | 7,026 | ||
| NET INCOME/(EXPENDITURE) | (2,986) | (1,450) | (4,436) | 3,604 | ||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward | 2,154 | 1,450 | 3,604 | - | ||
| TOTAL FUNDS CARRIED FORWARD | (832) | - | (832) | 3,604 |
The notes form part of these financial statements
Page 4
THE CREATIVE HEALTH TRUST UK
BALANCE SHEET 5 APRIL 2025
| Unrestricted Restricted fund fund Notes £ £ CURRENT ASSETS Cash at bank 68 - CREDITORS Amounts falling due within one year 5 (900) - NET CURRENT ASSETS/(LIABILITIES) (832) - TOTAL ASSETS LESS CURRENT LIABILITIES (832) - NET ASSETS (832) - FUNDS 7 Unrestricted funds Restricted funds TOTAL FUNDS |
2025 Total funds £ 68 (900) (832) (832) (832) (832) - (832) |
2024 Total funds £ 4,883 (1,279) 3,604 3,604 3,604 2,154 1,450 3,604 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 08/01/2026
............................................. Caroline Morgan (Chairperson) - Trustee
The notes form part of these financial statements
Page 5
THE CREATIVE HEALTH TRUST UK
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. 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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from 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.
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continued...
THE CREATIVE HEALTH TRUST UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025
2. RAISING FUNDS
Raising donations and legacies
| Raising donations and legacies | ||
|---|---|---|
| Period | ||
| 10.11.22 | ||
| Year Ended | to | |
| 5.4.25 | 5.4.24 | |
| £ | £ | |
| Support costs | - | 71 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 5 April 2025 nor for the period ended 5 April 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 5 April 2025 nor for the period ended 5 April 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 4,025 6,605 EXPENDITURE ON Raising funds 71 - Charitable activities General - 5,155 Other 1,800 - Total 1,871 5,155 NET INCOME 2,154 1,450 TOTAL FUNDS CARRIED FORWARD 2,154 1,450 |
Total funds £ 10,630 |
|---|---|
| 71 5,155 1,800 |
|
| 7,026 | |
| 3,604 | |
| 3,604 |
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continued...
THE CREATIVE HEALTH TRUST UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| £ | £ | ||||
| Bank loans and overdrafts (see note 6) | - | 379 | |||
| Other creditors | 900 | 900 | |||
| 900 | 1,279 | ||||
| 6. | LOANS | ||||
| An analysis of the maturity of loans is given below: | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Amounts falling due within one year on demand: | |||||
| Bank overdrafts | - | 379 | |||
| 7. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At 6.4.24 | in funds | 5.4.25 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 2,154 | (2,986) | (832) | ||
| Restricted funds | |||||
| General fund | 1,450 | (1,450) | - | ||
| TOTAL FUNDS | 3,604 | (4,436) | (832) | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 9,854 | (12,840) | (2,986) | ||
| Restricted funds | |||||
| General fund | - | (1,450) | (1,450) | ||
| TOTAL FUNDS | 9,854 | (14,290) | (4,436) |
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continued...
THE CREATIVE HEALTH TRUST UK
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025
7. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| in funds | 5.4.24 | |
| £ | £ | |
| Unrestricted funds | ||
| General fund | 2,154 | 2,154 |
| Restricted funds | ||
| General fund | 1,450 | 1,450 |
| TOTAL FUNDS | 3,604 | 3,604 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 4,025 | (1,871) | 2,154 |
| Restricted funds | |||
| General fund | 6,605 | (5,155) | 1,450 |
| TOTAL FUNDS | 10,630 | (7,026) | 3,604 |
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 5 April 2025.
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THE CREATIVE HEALTH TRUST UK
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025
| Period | |||
|---|---|---|---|
| 10.11.2 | 2 | ||
| Year Ended | to | ||
| 5.4.25 | 5.4.24 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 9,854 | 10,630 | |
| Total incoming resources | 9,854 | 10,630 | |
| EXPENDITURE | |||
| Charitable activities | |||
| Grants to institutions | 13,390 | 5,155 | |
| Other | |||
| Accountancy fees | 900 | 1,800 | |
| Support costs | |||
| Finance | |||
| Bank charges | - | 71 | |
| Total resources expended | 14,290 | 7,026 | |
| Net (expenditure)/income | (4,436) | 3,604 |
This page does not form part of the statutory financial statements
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