Charity registration number.. 1209830 MAKE MEMORIES MATTER TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 2 SEPTEMBER 2024 TO 31 MARCH 2025 Arlrtna Ltd MAKE MEMORIES MArrER Contents Page Tru5tee5' Report Independent Examlnerf5 Report statement of Financlal Activitie5 statement of Financial Position Notes to the Flnanclal Statements 8-10 The following pages do not form part of the statutory accounts.. Detailed Statement of Flnantlal Activities li MAKE MEMORIES MAThER Trustees. Report For the Perlod 2 September 2024 to 31 March 2025 The trustee5 present thelr report and the financial statements for the period ended 31 March 2025. Objectlves and Activitles Aims and ObJe¢tlves The charity's objerts are to support adult5 who may be socially I501ated, vulnerable, or in need of community based support by providing a safe, 1nclusive day Cent￿ environment that protnotes wellbeing, social interaction, and independence. MMM delivers a weekly day centre offering structured activities, social engagement, and practical support. Activities are designed to enhance qua5ity of life, reduce loneliness, and provide respite and rea55urance to families and carers. In planning activities, the trustees have had due regard to the Charity Commission's publSc benefit guidance. Public Benefit The trustees have h3d dije regard to the Charlty Cornmission's guidance on publlc benefit. The charity provldes day centre Services for older people, including those Iivlng wlth dlsabilities and dementia, which pmmote wellbeing. reduce Isolat￿On and support independence. The charity's activities also provide valuable respite for carers and dellver cle6r benefit to the wider community. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commlsslon's guidance on public benefit. A¢hlevements and Performance Main Achlevements This financial year represents the chèrlty's first period of operation following registration. Despite being newly established, NMM successfully launched and delivered a regular day centre service, wlth con515tent weekly attendance and posltlve feedback from beneficiaries and families. Key achievements during the year include.. Establishlng operational systems. safeguarding procedu￿5, and financial controls Securing grant funding to support Service delivery Building a reliable volunteer 5essiorTral staff base Demonstrating Increasing financial stabllity and demand for services The charity ended the year with improved financial performance in the final quarter, reflectlng growing utilisation of seNices and effective cost control. Flnancial Review Flnan¢lal Position The charity's Income during the year comprlsed a combination of service Income, gront5, and donations. Grant income was applied in accordance wlth funder requirements, with any unspent restricted funds carried forward. Expenditu￿ primarlly related to Staffing, premlses, Insurance, and day centre operatifig costs. The trustees are satisfied that expenditure was in line with the charity s objectives and represented value for money. The trustees monitor cash flow and affordability carefully. Where trustees advanced funds on behalf of the charity, these were recorded trallsparently a5 trustee loans and are being progressively repaid as finances allow. The charity ended the year in a stable financlal p051tion, with sufficient reserves to meet shortterm commitments. PagE I MAKE MEMORIES MAThER Trustees. Report (contlnued} For the Perlod 2 September 2024 to 31 March 2025 Reserves Pollcy The trustees aim to malntaln a modest level of unrestricted reserves sufficient to cover approximately three months of core operating costs. This approach balance5 financial resilience with the need to deploy funds directly in support of benefSclarie5. stru¢ture, Governance and Management Governlng Document Make Memories Matter 15 a Charitable Incorporated Org6ni5ation ICIOI registered wlth the Charity Commission for England and Wales on 2 September 2024. The charity Is governed by its constitution and administered by the trustees, who meet regularly to oversee the charity's activitles, flnance5, atld strategic direction. The trustees are responslble for setting policy. approving budgets, managing risk. and ensuring compliance with charity law and regulatory guidance. New trustees are provSded with an induction coverin9 their legal duties and the charitv's key policie5. Conflicts of Inte￿st are deCla￿d and managed In accordance with the charity's conflicts of interest policy. During the year, appropriate steps We￿ taken to manage conflicts arising from the employment of a connected person, including exclusion from deci5ion-making Bnd seeking Charity Commission consent. Risk Management & Plans for Future Periods Risk Mana em The trustees have assessed the principal risks faclng the charity, including safeguarding, financial sustèinabilitvi regulatory compliance, and rellance on key individuals. Appropriate controls and policies are In place to mitigate these risks, and the risk register is reviewed periodically. In the coming year, the trustees intend to.. Consolidate and strengthen the existing day centre service Increase capacity Whe￿ demand and fundlng allow Explo￿ opportunities to expand 5ervice5 to additional days or locatlons Continue to dlversify funding sources to enhance sustainability Reference and Adrnlnistrative Details Trustees Mr Peter Sykes-Tucker- Trustee (appointed 02109120241 Mr Robert Kelly Trustee laptx)inted 02109120241 Ms TarB Watkins Trustee (appointed 02109120241 Ms Heidi Ellis - Trustee (appointed 0210912024) Charlty Number 1209830 Principal Address THE 8EECHES BICKTON FORDJNGBRIDGE SP6 2HA Independent Examiner Artema Ltd lè Kingsburys Lane Ringwood, BH24 IEL Page 2 MAKE MEMORIES MATTER Trustees, Report (continued) For the Period 2 September 2024 to 31 March 2025 statement of Trustees, Respon$lblllties The trustees are responsible for preparlng the Tru5tees' Annual Report and the flnanclal statements In accordance with applicable law and Unlted Kingdom Accounting Standards IFRS 1021. The trustees confirm that they have taken reasonable steps to ensure that there are no relevant udit matters of which the Independent examiner is unaware, and that they have taken all steps that they ought to have taken to make themselves aware of any relevant audit matters. The trustees, report was approved by the board of trustee5 and signed on its behalf by.. Mr Robert Kelly Trustee 2710112026 Page 4 MAKE MEMORIES MATTER Independent Examiner's Report to the Trustees of MAKE MEMORIES MATTEK For the Period 2 September 2024 to 31 March 2025 I report to the trustees on my examination of the accounts of MAKE MEMORIES MAVER (the Trust) for the period ended 31 March 2D25. Responsibllltles and Basis of Report A5 the charity trustee5 of the Trust you are responsible for the preparation of the accounts in accordance wlth the requirements of the Charities Act 2011 I'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 h3ve followed the applicable Directlons given by the Charity Commission under section 14515llbl of the Act. tndependent Examlner's Statement I have completed rny examlnatltsTr. I confirm that no material matters have come to ffly attention In connection with the examination giving me cause to believe that in any material ￿speCt.. accountlng 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., or the accounts do not comply with the applicable requirements concemlng the form and contents of accounts set out in the Chadties (Accounts and Reports) Regulations 2008 other than any requirement that the accourFts glve 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. 2710112026 la Kingsburys Lane Ringwood BH24 IEL ARTEMA LIMITED IA KINGSBURY'S LANE RINGWOOD BH2L IEL TELI 01&25 &700L& Page 5 MAKE MEMORIES MATTER Statement of Flnanrial Activities For the Perlod 2 September 2024 to 31 March 2025 31 March 2025 Unrestricted funds Notes JNCOME AND ENDOWMENTS FROM: Donation5 and legacies Charitable activities: Provides Service5 3,371 16,870 20,241 EXPENDITURE ON.. Raising funds Charitable actlvities.. 119.5731 NET INCOME 668 NET MOVEMENT IN FUNDS 668 RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD li 668 The notes on page5 8 to 10 fomi part of these financial statements. Page 6 MAKE MEMORIES MAThER statement of Finantlal Posltion A5 At 31 March 2025 31 Mar¢h 2025 Unrestricted funds Notes CURRENT ASSETS Debtors Cash at bank and in han 452 5,824 6,276 (5,608) Credltors: Amounts Falllng Due Within One Ye?r io NET CURRENT ASSETS {LIABILITIES) 668 TOTAL ASSETS LESS CURRENT LIABILITIES 668 NET ASSETS 668 FUNDS OF THE CHARITY Unrestricted Funds 668 TOTAL FUNDS li 668 On behalf of the board Mr Robert Kelly Trustee 2710112026 The notes on pages 8 to 10 form part of these flnancSal statements. PaBe 7 MAKE MEMORZES MATTER Notes to the Financial Statements For the Persod 2 September 2024 to 31 March 2025 l. General Informatlon MAKE MENORIES NArrER is a charitable Incorporated oryanisation registered with the Charity Con)mi55ion. registered charity number 1209830. The principal address is THE 8EECHES, 81CKTON, FORDINGBRIDGE, SP6 2HA. 2. Accounting Pollcles 2.1. Basis of Prepar?tlon of Flnancial Statements The financial statements have beefj prepared in accordance with the Charitie5 SORP IFRS 1021 "Accounting and Reporting by Charlties.. Statement of Recommended Practice applicable to charltSes preparing their accounts In accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 leffective l January 20191 Financial Reporting standard 102 The Financial Reporting Standard applicable In the UK and Republic of Ireland and the Charitie5 Act 2011. The charity Is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources Incoming resources comprise Income from the provi510n of charitable service5 through the operatSon of day centres for older people, including those living with dlsabllltles. The charity also receives voluntary income in the form of Indlvidual donations, together with grant Income from local authoritie5 and councils to support ￿t5 charitable activities. All Incoming resources are recognised in the period to which they relate, in accordance with the CharSties SORP IFRS 1021. 2.3. Cash and Cash Equivalents Cash and cash equivalent5 are basic financial assets and include cash in han(J and deposlts held at call with banks, other short- term highly liquid Inve5tThents that mature in no more than three months from the date of acqui51tion and are readily convertlble to a known amount of cash with insignificant risk of change in value, and bank overdrafts. 3. Income from Donatlons and Legacies 31 March 2025 Unrestrlcted funds Donatlons and glft5 3,371 4. Government Grants Government grant5 recognised in the accounts were as follows.. Government grants recognised in the accounts during the year comprised a grant of £600 received on 14 October 2025 from Fordingbridge Town Council. The grant was recelved In support of the charity's charitable activities. 31 March 2025 Fordingbridge Town Council 600 5. Analy$l$ of Expenditure 31 March 2025 Artivities ndertaken directly Support costs (see note 6 ) Total Raising funds 12,485 7,088 19,573 Pa8c 8 MAKE MEMORIES MArrER Notes to the Finèn¢lal Statements (contlnued) For the Period 2 September 2024 to 31 March 2025 6. Support Costs 31 March 2025 Ralsing funds Employee costs Premises expenses General administratlon Il5 1,760 5,213 7,088 7. Staff Costs staff costs were as follows.. 31 March 2025 Wages and salaries 7,834 No employees received employee benefits (excluding employer pension ctsstsl for the reporting perlod of more than £60,000. 8. Average Number ot Employees Average number of employees during the peHod was: 5 9. Debtors 31 March 2025 Due wlthln one year other debtors 452 10. CredStor$'. Amounts Falllng Due Wlthln One Year 31 March 2025 Trade creditors Other creditors Taxatlon and 50clal security 301 5,084 223 5,608 11. Movement In Funds Asat2 September 2024 Asat31 Expenditure March 2025 Income Unrestrlcted funds General.. General unrestricted fund 20,241 119,573} 668 Total funds 20,241 119,5731 668 Pase 9 MAKE MEMORIES MArrER Notes to the FlnanclHI Statements {contlnued) For the Perlod 2 September 2024 to 31 March 2015 12. Transactlons wlth Trustees During the period the expenses reimbursed to the trustee5 Qr paid directly to third partie5 were as follows.. 31 March 2025 13. Related Party Dl$closures Pagr ID MAKE MEMORIES MArrER Detailed Statement ot Flnanclal Activitles For the Period 2 September 2024 to 31 March 2025 31 March 2025 Total funds INCOME AND ENDOWMENTS FROM: Donations and legacies DonatSons from individuals 3,371 3.271 Charltable Activities: Provldes Servlces Sale of goocjs or seNlces Government Grants 16,270 600 16.870 20,241 EXPENDITURE ON: Raising funds Purchases Wages and salaries Recruitment C05tS Rent Computer software, consumables and maintenance Insurance Printing, postage and stationery Advertising and marketing costs Legal fees Entertaining (4,6511 (7,8341 11151 11,7601 15981 (2,3151 1701 11,8801 11151 12351 (19,5731 119,5731 NET INCOME 668 Page 11