REGisfERED COMPANY NUM8ER= CE032336 IEnÉland and Wales) REGISTERED CHARITY NUMBER.. 1203159 Kate's Home Nursing Yovr106al ho£PiL<, 3* hom6 Report of the Trustees and Unaudlted Flnantial Statements for the year to 31 Mar 2025
Contents of the Flnancial Statements for the year eftded 31 March 2025 ft•lèrh¢•J AdmlryLtrrytlve DetNII• Trustees, Report Independent Examinerf5 Report Statement ol Financl?l Actlvltles
Reference and Admlnlstrative Detalls forthe year ended 31 March 2025 Trustoes Asad Noorani Finula Allen Nicol8 Browne Dr Paul Johnson Carollne Malln8S Nicola Nooronl Mlchael Pender Dr Paul Sherringharn Dr 8renda Ward (Chalrl lunill 21 No¥ember 20241 (from 16 May 20241 Ifrorn 21 November 20241 luntll 6 Feuary 20251 Chief Executlve Offlcer Karen Pengllley Helen Makaritl$ luntll 25 tlovernber 20241 Ifrom 18 14ovember 20241 Charlty Reglstered Number 1203159 Reglstered OfflcÈ The Cotta8e, George mre Community Centrt, Moore Rtsad, 8ourton-on-the-Water. GIouce5tershl GL54 2AZ Independent Examlner Oanlel Colwell & Co., The Old Bull Pèns, SÈzlncote. Moreton4Tr-Marsh, Gloucestetshire G156 9AW Bankers Cooperatfve Bank Plc. PO Box 250. Skelmtrsdale, Lancashire WN8 6WY Uoyds èonk. Hl8h Street, Moreton.In-M•rsh, Gloucestershlrt GL56 OAX Inv•stment Advlsors Ruffer Investment Comparw+ 80 Vktoda StreeL London. SWIE 5JI
Introduction The Trustees pre5enr rhelr report of Kate's Home Nursin8 CIO IKHNI for the year ended 31 March 2025. The report complies wlth the Charilles Slalement of Recommended Piaclice Inana31 Reportin8 Standard 1021 Ithe'Charitie5 SORP FRS 102.1. Oble¢tlv•s The obSects of the Charity are to provide. at no ehar¢è. palliatwe nursing care to any patient li¥in8 withln a 20 mile radlus of stow- on-the-wold, Gloucestershlre. who In need bv 39)fi of terrninal tnnw and whowould preferto be nursed in theirown horne$, includin8 where appropfl8te Jny Complemta theTapy fiom tlmt to tlmE appr(wed by the TT115tee5. In furtherance of these objects nor otherwise and when there is capadry w6thout detractlrb8 from the objects above, to en- hance the provislon of the servSce by Èn>blin8 patients to become famlllar th it at an •ppropriote time and to contlnue the SeiCe to an appropriate condu5ion the Trustees shall have pow to enable the follow.. Patlents Ilvlt)g w(thln the area of bent may be accepted on a short-terrn bas1s.- 11 they are feelln8 very ill as a resuk of chénJthe¥apy or tsthertreatM¢ Ihsh they h8ve not yet been glven a clear palliativè dlaBnosls.- Il they have lon8-term dtxenerntfve condftlons suth as MS or MND ind are experlencin8 8 partlcularly bad phase or Whe re5Plte care Is needed for their lamity: the provlslon of bereavement support forthe Thet of kin of patients Thursed by the charity. il thty r•gid• within the •r44 that the Charltyoper•lS. The provlsion of such nursln8 care al home ai the absolute dlKreUon of the Trustees. pr¢)vK4ed always that the care p5 first requested by elther thè ComrnuTrity Nurse in charetof the patlent, the patlenY5 General Practitioner or a sell-referr•l. In settlng these objertives and plann1r ovr acttI. the Chafws Trustees h¥¥e given careful conslderatlon to the tharfty Commlsskjfi's general 8uldance on publk beneftt. structure, Governan¢e and Management Thè Charlty operDted as Katés Home NursSn¢ undtr a DeedolTru5t execuied In 1996 and fe8lstered wlth the Chartty Commlsslon as charlty number 1059680. On 19 May 2023 the Trustees transferred the assetsand Ilabilki of the ori8in•l Kale's Home NursSn8 to KHN, a Charltable Incorporated 0r8antsatn. re8iStered with the Charity Commlssion as tharity number 1203159. All opera- tional Charltablt artfvlties are now performed lty ihèao. The 8overnin8 body is the Board ol Trustees who a Ilsted on p88e 2.Trustees servtfor lon8 periods due ¢0 notime sc4lewritten Into the constitution. Trustees are recruited wlth re8ard ro the balance on the Board and their skilts, expÈrlence. knowledge and QU8llflcations levant to the ChariV5 actl¥¢ttes. There is alway3 a rninimurn of one diniclan frorn a loc31 surgery servln8 as a Trustee. The Board of Tru5¢ee5 alm5 to meet around 4 tomes a year and 15 responslble for apwOn8 Strategy and pollry for the Ch8rSty 8$ well as the annual bud8el. The Trustees 8ive thelr supp(¥t to the CEO whols resp)nslble for the day-to4ay rnanagement of the Charity. In November 2024 the Chadty bade farewell to its CEO Karen Penglllty. and on the 18 N0V•m2024 Hden Makaritis was ap- po*nted as the new CEO. The Trustees thank Mr5 Pengllley for her kjng seÈt0 the tharity. Actlvlties and achlevements for the year There wa5 a decrease in Hospice Care at Home hour5 in 2024125 compared to 2023124. Our bereavement supwrt hour5 a150 fdl but this was accornpanied by a lar greater appropriote referraj profde of patients 4nd the weat suc(ess of the monthly bereave- ment C3fé.
The Charity prowded 5.124 hours12024.. 6.8951 ol nursinÉ care lor l(Kal people and support for their carers and families. In addition there was 241 hours12024.. 3131 of bereavement 5UPPOrt for the families and caref5 01 those we nursed. in the form of one to one supporL coffee mornings, walks and an evening of remembrdfKe at Chrt5tmas. The slight reduction in Hosplcecare at Home hours has allowed usto reduceourcost baseto£447.54212024.' partyear £240.9581. The 2024 comp8rBtwe5 are the cornbin•tbft ol st¢t5 provlded by theold Home Nur51n8andhe new CIO. We are fortunate to have a commiiied team of reglstered general nurses, fourol whom are ¢)Jeen's nurses who provlde a ¢arin8 and professlonal service to our local communitles. Thro8houl the year we continued to recefve excellent feedback from our patients ènd the5r farnilie5 and other professional teams. We Condtil patient audsts io monttor the quality of our services. Other audfts Indltated that our nurses fdt very well supported and our polKies and processes are well re£effived and practlsed. We malfitalned our ¥Atal Ilnks vAth the Natlonal Assothatbn of trhjspke at Home INAHHI, Hospice UL NHS Commlssloners In Gloucestershlre and Oxfordshire and other IrKal hospices and charities providin8 a similar 5ervlce. We continued to attend end ol life board rneetinBs th ts)th GloucestushSre and Oxfoid5hire CCGS and to ha¥e fegular collaborative rneetings with other charities locally, to share experientes, g¢Jod practice and mitigate costs where wssible. for example by rÈduunE duplication and sharing tr•inin8. Our locus for the future Is to Increase our non4n¥estment lfitt+me by d0pIng lundraisin& Individual 8lving and legacles and lurtherin¥our comrnunlty enp8ement, sothatwec•n conifrnuetoprovidecareforthe nextÈeneratloTh and keep KHN sustalnable, Fundr8lsln¥ Fundralsln8 Is an on8oin8 ch}eTh8e afid thè Char$ lundralsln8 commltree contlfiued its Inv31uae work In or8anisin8 annual events a5 well as supportln6 a wlde r•nge of Nfjlunteers in the loul communldes ttho rolse lunds by ir¥an8SnB thetrowTh events. In 2024 the Charity appoSnted a new Marketlng and Communications Manager. tasked with 5trengthenin8 the or8anisation's cornrnunliy enR3gement and awarenw and to Intreasethlrd partVfUndrain8. The Charity akn recogni5eLI the loss of the Grants 8nd Trust Manager, Bnd th role was relnststed and rewards will be seen In the next flnanclal year by devdoptnÉ new Income streams. A comprehensfve Marcornms strat CoMmced In 2025 wlth the 8oal of malntalnlnB and Inueasln8 ihe Charlty's income. Interno1 £omrnunlc•tlons •re key wnd the CEO ènd Nurse Mana8¢r en511re that our team see cornments we retÈlve from famI15e5 and 5UPPOrter5, as well as keepln8 the wlder team and volunteers Infom and Involved In ents. news and updates wh1n the Chaflty. Investment Pollcy and Performance The airn is io maintain a balanced and dr¥ersrfied portfollo. The porifollois manaKedon a disuetlonary basls by Ruffer Investment Company wlih the objec1e of 8eneYating Incorne whilst preserving capltal. The Investmetht strate8y. reviewed perfodically by the Trustees taking the Investment Adviser5, advlce, 15 to hold Investments for ihe Ion8 with a medlum tolerance of rSsk, rather than to seek to generate retums through tradift8 actMtie5. Reserves Pollty The trustees enileèvour to always hold a miiimvm resewve of £6(.((*) as a buffer a8alnst fvture expenditure, recognlsln8 that dernand lor the Chartvs servKes aThJ Incometan vary tL¥tsiderably. a5 can the arrK)unt that Ls rerefved In donation5 and lega- cies. Flnanclal Revlew roial income generated for the yea¥ wa5 £751,575, IOEal expeTrdlture was £622.548 and the charity fin15hed the year wlth an operational profit of £129,027. Thi5 was a very positiveoutcorne in a tOU8h environment. althots8h ihis should be caveated that thi5 did include a one-off legacy gift of £IOO,¢XX) retlyved in Q4 of ihe year. Investments delivered a positive movement of £29.276. Considerab betterthan the p¥ewou5 year 01 É14.040. The charity looks Iof lutvre opportunitie5 for increasinE fncome and continues to build relationships with bu5ine5ses and com- munlty group5 that 5UPW)rt the charity.
The charily is fin8Dcla1hellIh¥ ho%*¥er fuiure su5lain01l[Y 1[ derfO a ¢ontiftuÈd le¥el of public support and fundin[ from 8rant5 ènd legacles being sOh1. Thech•rltyhopes to optvnist fundf•sln8 in the next IlnJncid yeér while celebra¢inR St5 30th annbversary. Risk Management The Trustees regularly constdcr the rmjor risk5 laced byihecharllyand ihe rlsk register was and Ihen updated waili the Incoming ntw CEO. Having examlned operational lind Ixtslnfrss risks confrontlnt the Charfiy. systems hdiie been sirenÉhiened io rn1118aie Ilie sl6nine3nt flsk5. The risk roglster will beforrnaljy revlEwed al a Trusiee5' m¢eilnG once a ytar. Fyll liol)Iliiy Insurance Is carried against claims Irorn boih patlenis and nursln6 Staff. Publlr Beneflt The Trusiees have regard to the Charliy Cornrnlssloners, iujdance orb pubjt beneNt and iheacttvltles carried ou¢ are£onsistent wllh the requlrements. Tho H05plceat Flome team rns toielle¥e the suflerlnÉ ol patlers15 at the end ol life and lo provlde £omlofi andsupport to thoso palien15. Ihejr lamlllEs. and Idends. Aftiy Ihe10ss of a bved one fwiher suppoit I: oflered through Bereaveinent Sorvkes. Ne0f Ihls wDukt be prylwewtthout the (ommitrnent and Eenerosity of¢NJr srnèll biji valued te•m ol dedKated volunieers. our siam and trustee board. StJtemont as to Olsclosure of Informatlon to Independent Exarnlner5. 50 far as theTrJ5toes are fjware. there is no rdevani Inlwmallm ol which ihe Oiarlils independent emmlner Is unaware and euch Trustee has taken rel•vant s¢¢p$ lo make Ihemiefves •waro olsvch Inlormaiknn. Sl6nedon behill of the Trus¢eqs O)rh As•d Noor•nl Chalr of Trustee5 29 January 2026
Independent EKaminerf5 Report to the Trustees of Kate's Home Nursing CIO for the Year ended 31 March 2025 I report on the accouTriS of the Charity Wh are 5etout on pages 8- 10. Respective responsSbllitles of Trustees and Examiner The Trustees are resp)nsible lor the prepa¥ation of the accounts. The Trusiees consider that an audlt Is not requlred th year under section 144121 of the Charivs Act 2011 (the 2011 Act) and that an in¢Jependent examir5atlon is needed. It is tny responsi- bility to exarnine the èctounts under section 145 of the 2¢JOI kt and follow the procedvres latd down In the General Dlrectlon5 glven by the Charlty comm10ner5 under section 14515llbl of the 2011 Aci, and state whether arsy p8rticulor matters have come to my attentlon. Basls of independent examlnefs report 1 carried out my examlnation in accordance with the General Dlrecllons 8lven by the Charity Commlssloners. An examlnatlon includes a revlew of the ¥¢countinK records kept by the Charfty and a Comparison ol the accounts presented with those records. It also Includes consideratson of any unusual items or dlsck)sures In the accwnls. ar¢d 5eekirsB explanat10O5 from you as Tru5teÈs concernlng any Such matters. The prwedures underiaken do noi provide all thetwidence that would be requlred In an audit. and consequently I do Trot express an audlr oplnk)n on the accounts. Independent examinerfs statement In connectkjn wlth my exarnlnarlon, mattu has come to nryattenOn: which wes me reasonèblecouse io betifft thjt in arhy materlal re5PXt. the Ttustees h•¥e not met the requlrements to ensure that.. proper accounting records are kept STh at¢OrdarKeth SertloTh 130 of thÈ 2011 Acl.. and Counts ale prepared ¥thith agree th the accountin8 rKwds and comply wlrh the accounlln8 qUIre- rnents ol the 2011 ACL or to whlch In my opink)n, altentlon should be drawn In order to enable • proper unders¢#ndln8 of the accounts to be reached. -.2026 ames Colwell FCCA cfAA Danlel Colwell & Cts, Chartered Certlfted Accountants The Old Bu11 Pen5, Seiincote, Moreton-in-marsh. GloestShIre. GL56 9AW.
Statement of Financial Actlvltles for the year ended 31 March 2025 Statement ol Flnandal Artlvitie5- Year Ended 31 March 2025 Unrestilct&] Fur$ 2025 Restrlcted Furb& 2025 Total Furtds 2025 rotal Fund$ 2024 14ote Income From.. Donations and le8atles Otr Iradlng acti¢$ In¥estnnts 319.779 93.769 29.Z76 127.CQ3 319.779 93.769 29.276 147.852 107.4 25.3 14.040 ICQ,144 16.135 1.059.423 Grants Other Reserves fransfor on reIanIS?an 20.843 140.829 22 20.070 Tot¥1 Incomè 589.903 16L67Z 75L575 4321615 Expendlture on.. FundralsSne fiadln8 7.2$4 462.465 7.2S4 615.294 1665 277.422 151829 Tat•l •xp¢ndltur¢ 469.719 275,087 Ntt lÈxpEndlturelhromÈ lLe In¥Èstmeni galnslllossesl Net galns/l1055esl cn In¥esknents Tran5fer$ 8elwen knds 0.184 6A9) 6.174 843 129.027 1013.526 IIZ154} 13 io 1&1741 Net Incorr and mrwemert In hjnds 133.248 1669 13S917 L03L3n Re¢onclll•tlon of fvnd> Total funds broh¢ f¢yw3r41 io 1.031.372 I3L572 Tot41 lunds urrltd fonYrd io 1,164.620 1,167289 1031372 The notes on pages 11- 21 forn) part of these finanaal statements.
Balance Sheet for the year ended 31 March 2025 2025 2024 Note Fd ASSWS Tan8lblc asseis In¥e51mLnlS J2 J3 9167 954.597 964h64 9299 918,431 927.730 Current A5$01S Debtors C•5h at bank and In hjnd 14 65.642 190.871 256,516 9.718 116.325 126A143 Credllors: Jmoynts falllni due wtthln ye 15 153,691 f2140J Net current u¥ets 202 25 lQ3.642 l.L731 372 Total n•t iii•ts lJ67289 Charfty lund5 Re51rkied funds Unrestrtcted funds io io 2,669 1.164fi20 l.Q31J71 Total fvnth 1.167289 1.03J The Inan¢131 statements were approved and authorlsed for Issue by the Trustees gn 29 January 2026 and $18ned on thelr behalf, by.. Asad Nooranl Chalr of Trustses The notes on pa8e5 11- 21 fom part ofthese finandal statements.
Cashflow Statement for the year ended 31 March 2025 Cashflow Statement as at 31 March 2025 2025 2024 Ca5htlows frorn operallng artivltrs:15ee belowl Net C05h used wlthln operatlng adfvitles.. 17 78.406 L045.269 C&sh flows Irom Investin¥ActitIes. Divldends and Intere51 from Investments Purchase of property. plant & equipment ioss on di5POsal of fixed assets proceeds from sale ol investments Purchase of lTrvesrments Net C85h (used Inllpriwldtd by In¥estln8 actlvliles 29.275 1&1741 2.317 14,040 (11399) 12 12 13 13 129.2751 1930.5851 138571 1928A144) Cosh Ilow from Ilnandng •ttlvlty Cash inflow from new borrowing Net cBsh PTovld•d by finandn8 attlvltl•s Chonge In tash and cash eqYlvaler for the year Cash and cash equlvaleThts boughi forwafd Cash and cash equivolents ¢arrbed forward 74.549 116,325 190174 1143Z5 116,325 10
Notes to the Financial Statements for the year ended 31 March 2025 Accountlng Pollcies 1.1 Basls of Preparatlon of Flnanci41 Statements The financial statements of the charitablecompany. which is a publK beneflt entity under FRS 102. have been prepared in 3ccordance with the Charities SORP (Ffts 1021- Accounting and Rep)rllng by Charities: Statement of Recommended Practice applicable to charttles preparing their a¢(ounis in accordonce with the Financial Reportingstandard applicable In the VK and Republic of Ireland IFRS 1021 (effective l January 20191, aftd the Companies Art 2CK)6. The financial statements have been prepared under the hlstorical cost coTh¥enliofi. wlth the exceptlon of Investmersts which are Induded at market Value, as modffied bythe revaluat5on of ceriain a55ets. 1.2 Income All 5ncome is recognlsed In the Statement of Nnanct81 Artlvitles the Chadtyhas entltlement to the funds, It is probable that the Incomt will be recelyed. and the aTWJUnt can be measured rellJty. 1.3 Expendlture LlobillL1es are recognlsed as expendliure 0$ a5 there is a 5e8al or toTrsiruttlve obllgation cornmlttlng the charlty to that expendltufe, it Is probable that transfer of economk benefit5 wll be requlred In settlement and ihe amount of the obllgation can be measured relSably. Expendlture Is accounted for on an accruals basis. and has been classrfd under headlngs thai a88re8ate all CQ5t related to that c¥te8orv. Where costs cannot be dlrectly 8ttklbuted to pirticular headings, th have been allocoted to •ctfvldes on a basls conslstent wlth the use of resource$. 1.4 T8n8lble Flxèd Assets and Depreclatlon Depreclailon Is prwded at the lollowlng annual rates In ordertowrlte ¢)ff each •ssetovef It estimated useful Iltt: Fixtures and FSttln85 Computer equlpment 25%on reduclni balJnce 25% on red8 balance 1.0 Taxatlon As a reco8nl$ed tharity, the Chgrlty Is effiPt from ¢orp)ration lax on charltoble actr¥ities. 1.0 Fund Accountlng Unrestrlcted funds can be used In accordarKe wlth thecharitable obhe(ti¥e5 91 the discretion of ihe Trustees. Restricted funds can only be used lor particular Testricted purpose5 wiihln iheobjecES of the tharity. Restrict10115 •rlse wh speclfied by the donor or when funds are raised for particulai festricted purposes. Further eXplanatn of the nature and purwse ol each fund ts I[ded In the note$ 10 the financial statements. 1.7 Hlre Pur¢hase 4nd Le•*hi Commltments Rentals paid under OPatin6 leaw are char8ed to the Stat71 of Finanaal AttltIeS on a stral&ht-Ilne ba51s over the period of tbe lease.
Notes to the Flnancial Statements for the year ended 31 March 2025 Icontinuedl I Income from donations and leRades Unresirfrted Fund$ 2025 wlestrfcted Funds 2025 Tot rotol Furtd$ 2024 Funds 2025 Donations Legatles 163576 156.203 163.576 156,203 37,499 70,000 319.779 319.779 107.499 2 Tradlni acllvltles Unrestrkted Fthids 2025 Re5trkted Funds 2025 Yot Fund$ 20Z5 Totol Frmd5 3024f ChgrltyT¥idln6 Fundra151nB Inrne 93.769 25.372 ga.769 25 93.769 a72 Fundvolsln4 IX$$ Fundralsln8tosts 7.254 7.254 7254 7354 1,665 N•t In¢om• fr¢m tr4thrrf•¢tMII•s 86515 86515 23.707 3 In¥eslrnent Income UhYe5trfcted Fund5 1025 Restrfded Furth 2025 Total Furth 2025 rotol Fund$ 2024 Olvldends Oank Inter 29275 29275 14,040 19276 Z9A76 14.040 12
Notes to the Financial Statements for the year ended 31 March 2025 Icontinuedl 4 Grant Income Vnrestrkted Ful 2025 Restdcted Fund5 2025 Tot Fund5 20ZS Totul 2024 100.144 Total grants rVed 20 I4751 s oiher lrycomi Un11ed Funds 20Z5 Restritted Fur$ ZQ25 Total Funds 2025 Totol FuAd$ 2024 Gloucestershlre Health afid Care NHS Ftyjfftdatio Trust 140*29 140A29 16,135 140M29 140829 16,135 13
Note5 to the Financial Statements for the year ended 31 March 2025 lcontinueil) 6 Analysls of expeodlturè on tharltable aCtltS Summary byfvnd type Umesirkte Furty 2025 ftestrktod Funds 2025 Total Funds 2025 Totol Funds 2024 ProvTrdln8 Cère Costs Admlnlstratlon Cost5 294,713 167,752 462A65 29 IS29 447.542 167,752 615294 240.958 36.464 277,422 Svmmary byAcifvlty Type Provldlrrf Care Costs Unrestrlrtod Funds IOZS ReStrd Funds 2025 Total Fund$ 2025 Nurse Sotsr5 Nur51ng Costs Nvr$eTr•vel NurseTralnln8 Complementary Therapy •nd Bereavement Support Salarfe5 Complernentary Therapy and 8ereavement Support Costs 242,861 30,847 13,450 Is229 395,690 3047 13,450 1.460 294,713 IA60 447542 152MZ9 AdmlnL8tritiofi Costs Unrestrl¢tod FuThJ$ 2025 ftesirkted Funds 2025 Tot•l Fund$ 202S Adrnlnistrat5on Salarles Rent ants Bates Insurance rekphone, Postage and Offlte Costs Mrketln8 Costs Tiavel Tfalnin8 Accountanry Le6è1 and Professlonal Fees Depreciation Loss on Oiswsal of Assets 99,211 8,901 5.573 16.795 3.633 392 45 3,151 24,445 3,289 2.317 167.753 99,211 8,901 5.573 16,795 3,633 392 45 3,151 24.445 3,289 2.317 167.752 14
Notes to the Financial Statements for the year ended 31 March 2025 Icontinuedl 7 Net Income Th15 is St•ted after chèrÉlng: 102S 2024 Depreclatlon of t3n8lblE nxed assets.. owned by the Ch¥rlty Loss upon dlsposal of flxed assets Accountancy fees OperatlnK lease rtaF5 3289 Z.317 3.151 10.244 3.IL 4,426 9,263 st•lf costs Vnrq51rlct•d Funds 1025 Restrlcted Tot•1 Tottsl Fund$ 2015 Funds 2025 Funds2024 Wages and 5alaile5 lal securlty costs Contributi¢)nto defSMd p¢r&kn sthem?5 293.923 33.516 29 446,752 33.516 207,421 20,233 347 23 The Jyer¢e rwthr OF p•rscffj5 •n¥4trd CKqrlty tlv as frA1.. 2024 Nurslr AdmINstra( 16 16 P4uThthÈr of EMe5 In the •rin the k4kpAlb¥ nts.. 1025 2024 No. NIL £60,OtJ- £70.(LbJ Key fftina8ernent IrKI ilx CEO Nutse Ptsr8er nagennt persMr*l of t12&93812024." £57.6441 was ITed In thÈ r. 15
Notes to the Financial Ststements for the year ended 31 March 2025 (Continued) 9 Trustees. romuner¥tloD Jnd ¢xpeDs•s There were no truslEe5' remvnEratknn wother bwfits for the year efid 31 Mar(h 202512024.. Enill rSnÉ the vear e50812024.' EDIII was reirnbvr5ed toa trust foTexwses pak1 tyl beh4f of ihetharlty. Trusiee r¥yne)n payments are mJde undEflhe•uihc¥iiyolfheCh¥liVs Constitution. fteferto 14ote 21 for detalls on rdared p3rtie5. 10 51ar•wntof funds srat•Nntolfud$. Guvrnnty•w Transfer G¥nsl EupmtyJrn ILoJMsl ea1cl 31 tsTth 2025 Aprfl >)24 Funds 75tilrt•d fvn Moreion In Mar5hTovm Ctsundl Glouce5ter5hire Cc-carers's Grart Gloucestershlre Heakh and CO Nlls Foundatlon Twst Hosplce UK ii(x tL¥>?) i¥b29 1&174 Yo¢•1 R•svi¢tsd Unre5tilrtedfvD(ts Gener31 funds Tht•l UThr•5tAded Iw 174 174 skMm•nioffund5- Transfer BElween Fun 61 1105wI B•l•nL• it31 Marth2024 •Slrfrtqd Id$ Aestricled lunds UnreslrlLttd Gener lunds 103L372 lund5. prlorye¥ 16
Notes to the Financlal Statements for the year ended 31 March 2025 (continued) 11 Analy51s of net assÈts between lund5 Analysls of tyei assets between funds- turremt year Unrestrtrted Funds 2025 Re5tiicted Funds 1025 Total Funds 2025 967 954.597 253,847 153.6911 1.164,620 9,867 954,597 256.516 153,6911 1,167,289 Tangible fixed assets Fixed asset investments Currenr a55ets Creditor5 due wlthln one year 2,669 2,669 Anotysls oAnef ossets berweenfvnds. prloryeor Unrestrfrted Funds 2024 Re5trkted Fun415 2024 rotgl Funds 2024 9.299 918,431 126.043 {22.4011 IA131,372 9,299 918.431 126,043 122.40JI 1.031.372 Tungibleflxed 055ets Fixed osset investments Current 055ers Credltors due within one yeor 17
Notes to the Financial Statements for the year ended 31 March 2025 Icontinuedl 12 Tanglble Ilxtd assets Compute equipment Office Equlpm•nt Tot•1 At 01 Aprll 2024 AddStlons Disposals 992 11,407 6.174 18A361 12.399 6.174 19A281 992 At 31 Mareh 2025 8.745 8,745 Depieclltltsn At 01 Apr112024 Charge for the year Depreciètion on (Isposals 249 1,852 3.289 17.263 3.101 3289 7.512 1249 At 31 Mar¢h 2025 1.122 Nei book v•lue At 31 March 2025 96? 9.867 Af 31 Morch 2024 744 13 Flx•d asset Investments 115tod lthvestmtnts Markot Y4lu• At l Aprll 2024 Addltlons D15PQs41s Revaluations 918.431 29,275 6*91 At 31 Marth 2025 95497 Financlal asset> measvred ai rè1rvaluethro IrKome and ewdlturecomprlse of hsted inveslments. 18
Notes to the Financlal Statements for the year ènded 31 March 2025 Icontinuedl 14 Debtors- Amounts falllng due wlthln one y8¥ 2025 2024 50 39,309 24.283 2.000 Trade debtors Prepayments and actrued income Tax recoverable Rent DeposSt 4.712 3,306 65fi4Z 9.718 15 Credltor5'. Amounts falllng due wlthln i)De year 2025 2024 Trade credltors Other taxation, sodal seojrlty and pw15ion dtductlons Incorne In Advance Accruals 2,221 28.766 20.050 2,654 192 17.782 4.426 53*91 22,401 16 FlThondal InstTyments 2025 2024 Fln•nclal assets me•5tsred ot falrvaluethrouth IEKome•rtd expendlture 954,597 918,431 Fln•nclal assets mtasurtd at falrvalue through I(ne and e¥wdrture¢ompdse ol Ilsted investments. 19
Notes to the Flnanclal Statements for the yeai ended 31 March 2025 Icontlnued) 17 OperatlThK adlMtie5 2025 20Z4 Net IrKome forthe repDrtlnB perftyj 135.917 L03J.372 Dividends and interest IGainsllLosses on investmr$ Depreclatlon IlncreaselldKrease in debtors Increaselldecreasel In credltt 129.2761 I690> 3,289 155,9241 31.290 114.J¢OI 12.154 3.100 f9.7J81 22AOJ NÈt cash used In owatlrf activ116e5'. 78,406 1,045,269 18 Penslon tommltmerts 2025 2024 Ptn51on Costs pèVab to the deftned contrlbutitin Fer4b)n5cheme 19.638 9.199 The Charlty operates 3 defined cofitrlbutknns pernslon 5(heme.The asstts ol thesd*me are held separately Irom those of the crItY In an Independently admlnisiwed hjnd. £3,979 In contribjtlons were pay•ble to the fund at the balante sheei date12Q24.. E6.3581 19 Operatln8 lezst ¢ommltments At 31 March 2025 the Charity had eommitmwt$ to make jre minlmum lease payments und non4ancellable opuatin8 leases as lollow5'. 2025 2024 9.263 37.052 Not later thar4 1 year Later th3n l year and not later than 5 years Laiw than S years 10,244 40,976 51220 46,315 20 Capital Commltrnents and Contln8ent Llablllty A5 at 31 March ?.025. thechartty &¥pt$ to commli io capit•1 epwwditure relatiNdto purthase of comptst equipment due to addY(ional lundtng Ived fvom HOSPI UK. whlth Is re51rlcted to Captt81 f¥ptrditureonly. The lundirs8 is perted to be £26.529. 12034.. £nil in copr¢ol commttmenrsj. 20
Notes to the Flnanclal Statements for the year ended 31 March 2025 Icontlnuedl 21 Rel*ed party iranuctlons withln the year. thecharity patrj a total ol £1267 to CES8AcwuntlnK (fiA Toy¥bali Tomllnl- Chartered Accountants, for poyroll sevvice5. MrAsad Nooranl, Trustee OF the Chartty. was a dlrector of Ihefim) yntll September 2024. Mfs Nkky P4ooranl, trustee and wlfe of Mr Asad Noorani was a sh4rehobJerolthe flrm until Septeml)er 2024. Mr R Browne ha5 an Interest In CESB Acc¢untln8 Ltd, and Is a dose lamlty membÈr ol Mrs N Browne who W35 ippolThted as a Twsteeon 16 May 2024. 12024.. E4.J28 relgtedptsrty e¥pensesl. Z2 CharEty Teoryanlsètlon FOllon8 rhe InCorTatIon of the CIO on 19 May 2023. the reseryes ol É1.059,423 weretransferred the chèrlty by Kate's Home Nursln8 (charity number 10596801. In Yearend1 31 Mar 2025. Ihe rese$ of 20.070 We transferred lthto the charlty by Kate's Home NurslThR ltharity number IOS96801. All funds are now t¥an5ferred from Kate's Home Nursln8 Ichaflty number 10596801 •nd all a¢tfvitle5 tr•de thrOh KI> Horne Nursln8 Ichorfty number 12031591. 2025 2024 Funds transfETred from Kète's Home Nu¥slrs#ltharlty numbtr 10596801 20.070 1,059,423 21