SPIRIT of CARE CHARITY Accounts and Trustees Report Year ended 30 June 2025 Splrlt of Care Charlty Charlty Inf0M￿lon For the year ended 30 June 2025 PRINCIPAL OFFICE: Walsingham House Hill Green Road Stockbury Sittingbourne ME97UN REGISTERED CHARITY NUMBER: 1202888 Trustees.. Chair Teresa O'Brien Brendan Ferrill Timothy Madden ACCOUNTANTS.. Wlnter & Co Melbury House 34 Southborou8h Road Bicklev Bromley Kent BRI 2EB BANKERS.. Santander Business Bankin8 Operations Sunderland SR43 4FW SPIRIT of CARE CHARITY TRusfEES' REPORT For the year ended 30 June 2025 The Trustees present its report and financial statements for the year ended 30 June 2025. PRINCIPAL AIMS AND OBJEcfivES The principal objectives of the SPIRIT of CARE CHARIT￿ are: The relief of those in need, by reason of disability. as well as relief to their families, helpers and carers through the provision of support services, social and recreational facilities and opportunities. MANAGEMENT STRucfuRE The SPIRIT OF CARE CHARITY is managed by the trustees and those who served during the year are listed a5 follows.. Teresa 0'8rlen Brendan Ferrill Timothy Madden Chair Trustee Trustee The trustees do not recelve any remuneration from the charity in their capacity as trustees. SPIRITOF CARE CHARITY TRUSTEES'S REPORT (CONTINUED) For the year ended 30 June 2025 REVIEW OF THE YEAR The Charity started operations as a charity with effect from l July 2023 having previously provided care services to the local community through a limited company. The Spirit of Care limited company ha5 now been dissolved and ceased trading on 30 June 2023. During the year the Charity continued to provide Its ommunity care service and day care Service to adults with special needs. TRUTEES'S RESPONSIBIUTIES The Charity Law requires the trustees to prepare financial statements for each financial year, which give a true and falr view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements the Trustees are required to Select 5Llltable accounting F)olicie5 and then apply them consistently Make judgments and estimates that are reasonable and prudent Prepare the financial statements on a going concern basis unles5 It is inappropriate to presume that the charity will continue in operation. bl The trustees are responslble for keepin8 proper accountin8 records whlch are dlsc105ed with reasonable accuracy and to enable them to ensure that the financial statements comply with the Charities Act 2022. They are also responsible for 5afeguardin8 the assets of the charity and hence for takin8 reasonable steps for the prevention and detection of fraud and other irregularitie5. On behalf of the board of trustees- Chair- Teresa O'Brien 3 October 2025 SPIRIT OF CARE CHARITY ACCOUNTANTS, REPORT TO THE TRUSTEES OF SPIRIT OF CARE CHARITY For the year ended 30 June 2025 In accordance with the engègement instruction, we have compiled the accounts of Spirit of Care Charity for the year ended 30th June 2025, set out on pages 5 to 9 from the accountin8 records and information and explanations you have given to us. The accounts are not intended to achieve full compliance with the provisions of UK Generally Accepted Accounting Principles. This report is made to you, in accordance with the temis of engagement. Our work has been undertaken so that we mi8ht compile the accounts that we have been engaged to compile, report to you that we have donè so. arsd state those matters we have agreed to state to you in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the partners of the business, for our work. or for thls report. We have carried out thls engagement In accordan￿ with technical guidance issued by the Institute of Chartered Accountants in England and Wales and have complied with the ethical guidance laid down by the Institute. A5 described on page 6, you have approved the accounts for the year ended 30th lune 2025 set out on pages 5 to 9 and have acknowledged your responsibility for them and for providing all Information and explanations necessary for their compilation. Winter & Co Chartered Accountants Melbury House 34 Southborough Road Bickley Bromley Kent BRI 2EB 3 October2025 SPIRIT OF CARE CHARITY Statement of Flnancial Artivrtles For the Year Ended 30 June 2025 Income and expendlture Notes Unrestrirted Restrirted fund5 funds 2025 total 2024 total Incom5n8 Resources Income 132,629 132,629 130.670 Total Incomlnz Resource5 132,629 132,629 130,670 Resources Expended Direct Charltable Expenditure 93,475 93,475 79,929 Publicity 60 Mana8ement and Adminlstration 23,236 23,326 22,981 Total Resources Expended 116,711 116,801 102,970 Net Incomlng Resources 15,918 15,828 27,700 Balance brought forward 30.280 30,280 2,580 Balance carrled forward 46.198 46.108 30,280 SPIRIT OF CARE CHARITY Balance Sheet As at 30June 2025 Notes 2025 2024 Fixed Assets Tangible Assets 2.946 3,112 Current Assets Cash at bank and In hand Debtors & prepayments 45.745 1.171 46,916 27,590 Current Ilabllltles Credltors: Amount fallln8 due withln one year 13,6641 14221 Net current a55ets Iliabilitiesl 43.252 27,168 Total assets less current1SabllStles 46,198 30,280 Accumulated Funds: Unrestricted 46,198 30,280 Restricted 46,198 30,280 In accordance with the engagement Instruction, we approve the accounts set out on page5 5 to 9. We acknowledge our responsibility for the accounts and for providing Winter & Co with all information and explanations necessary for its compilation. On behalf of the Board of Trustees Chair Teresa O'Brien Approved by the Trustees on 3 October 2025 SPIRIT OF CARE CHARITY Notes to the Financial Statements For the year ended 30 June 2025 ACCOUNTING POLICIES Accountlnz Convention The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice- Accounting and Reporting by Charitie5 preparin8 their accounts in accordance with the Financial Reporting Standard applicable in the UK and flepublic Of Ireland IFRS 1021 and the Charities Act 2022. The Charity constitutes a Public Benefil Entity as defined by FRSIO2. Due to the level of ReseNes the Trustees are of the opinion that the charity will continue to be a going concern. There are no material uncertaintie5 about the charity'5 ability to continue. Tanglble FSxed assets Depreciation is calculated to reduce by annual instalments, the cost of Fixed A55ets to their estimated realisable value at the end of their useful working INes and is charged at 25% on cost for equipment. Surplus 2025 2024 The surplus is stated after charging Depreciation Accountancy Fees 778 1,31XI 291 1,300 other Income Unrestrlcted Restrirted 2025 2024 Bank interest received Other trading income 132,629 132.629 130,668 132.629 132,629 130,670 SPIRIT OF CARE CHARITY Notes to the Financial Statements For the Year Ended 30 June 2025 Unrestrlcted Restrfcted 2025 2024 Dlrert Charltsble Éxpenses Group trip expenses Spirit Club expenses Consulting Seminars and Trainin8 Care Support and Salaries Transport & Travellin8 Expenses Registration and Membership Fees 2.023 3.265 3.455 1.046 78.729 4,479 478 2,023 3,265 3,455 1.046 78,729 4,479 478 2,679 2.827 7,799 1,728 61,649 2,751 496 93.475 93,475 79,929 PublS¢1ty 60 Management & Admlnlstratio Accountancy & Payroll Fees Depreciation Insurance Rent 1,320 778 969 2,760 396 9.689 1.320 778 969 2,760 396 9.689 482 72 3,254 1,561 625 668 662 900 291 1,067 3,600 363 10.354 462 Rates Motor expnses Light and heat IT costs General expenses Repairs and maintenance Subcriptions Office costs Telephone and Fax 72 3,254 1,561 625 668 662 23.236 4,226 354 586 411 367 SPIRIT OF CARE CHARITY Notes to the Financial Statements For the Year Ended 30June 2025 Fixed Assets Office Equipment Total Cost As at l July 2024 Additions 3,403 612 3,403 612 As at30June 2025 Depreciation As at ljuly 2024 Charge for the year 4.015 4,015 291 778 291 778 As at 30 June 2025 1,069 1.069 Net book value As at 30 June 2025 As at 30 June 2024 2,946 3.112 3,112 Credltors 2025 2024 Other creditors & accruals 3,664 422 Trustees Remuneratlon and Beneflts The Spirit of Care Charity achieved charltable status With effect from 01 July 2023. having previously operated through a limited company Spirit of Care Ltd. The trustees didn't recelve any remuneration from the Spirit of Care Charity for their duties as trustees