Charity registration number 205867
THE EMILIE GALLOWAY HOME OF REST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

THE EMILIE GALLOWAY HOME OF REST
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Mrs E M Broome
Mr M V Walker
Mrs S Hopkins
Mrs E Pilley
Mr5 Wise
Mr C Hamill
(Appointed 10 January 2025)
Charity number
205867
Prlnclpal address
Tweed
8-10 Silverdale Road
Eastbourne
East Sussex
BN20 7AL
Independent examlner
Nathan Coker FCCA
Price & Company
30-32 Gildredge Road
Eastbourne
East Sussex
BN214SH
Bankers
Natwest
96 Terminus Road
Eastbourne
East Sussex
8N213AA
Investment advlsors
Charles Stanley & Co Ltd
100 South Street
Eastbourne
East Sussex
BN214QJ

THE EMILIE GALLOWAY HOME OF REST
CONTENTS
Page
Trustees, report
Statement of trustees, responsibilities
Independent examiner's report
Statement of financial activities
Balance sheet
Statement of cash flows
10
Notes to the financial statements
11-24

THE EMILIE GALLOWAY HOME OF REST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note I to
the financial statements and comply with the charity's governing document, the Charities Act 2011 and
"Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitie5
preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and
Republic of Ireland IFRS 102) (effective l January 20191.
Objectives and actlvities
The Home, a registered charity number 205867 was established by a charitable trust in 1930 to provide
resldential and holiday home for the elderly. The charity moved its premises to Eastbourne in 1950 and
enjoys a high reputation in the 3re3; word of mouth and personal recommendations have been such that
advertising has not been necessary for some years. The charity's fundamental Aim is to provide a
comfortable and pleasant resldentlal home for the elderly and one of Its supportin8 objectives is ensuring
that fees remain in the lower 50%-tile of an equivalent private care home in the area whilst the average wage
of employees, remains in the upper 50Yo-tile.
As such it clearly demonstrates conformity with the Charity Commission Guidance on Public Benefit.
Achlevements and performance
The home remains a warm and welcoming environment for residents and visitors alike. The Trustees have
continued their monthly meetings with the newly appointed chair throughout the year. One new Trustees
wa5 appointed.
We always endeavoured to keep the building well maintained and the following were completed thls
financial year.
Roofing repairs
Replacement stonework on the front two bays of the building
New signage
Various white 8ood repairs
General maintenance around the building
The Activitie5 Co-ordinator appointed in the last financial year has proved invaluable and is involving the
residents in a variety of activities. These are well attended and well received. New residents have come to
the Home during this year to fill vacancies which have sadly occurred. They have settled well, and Tweed
retains its comfortable family ethos. The website has been updated to match the new signage at the front of
the home, ensure Trustee details are up to date and give consistency to our brand. The home environmental
policy has been refined and every effort is being made to be as eco-friendly as possible.
The value of the investments held by the charity has been maintained. The income yield from those
investments was 3.9%12024.. 3.1%).
Drawing on the Charity reserves were required to cover the larger projects in 2024 including new fire alarm
System and boiler. Unfortunately fund5 this year have not yet allowed for these reserve5 to be replenished.
Financial review
During the year, the charity made a deficit of £63,751 compared to a deficit of £5,671 in the previous year.

THE EMILIE GALLOWAY HOME OF REST
TRUSTEES, REpoKf (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Reserves Policy
In order to ensure that the charity could recover from a catastrophic incident such as fire or flood, it is the
policy of the charity to maintain business interruption insurance cover over an indemnity period of 24
months. It is also the policy of the charity that reserves should be maintained at a level sufficient not only to
ensure that it will be able to continue the charity's current activities in the event of a significant drop in
funding, but that in the event of a catastrophe the redundancy cost5 of all but a minimum of key staff could
be met, the cost of which would be circa £lOO,000.
The charity's reserves are represented by Net Current Liabilities of £11,001. However, the Fixed Asset
Investments will be realised if funds are required to support the Charity's activity of operating a rest home.
Fixed Asset Investment on 31 March 2025 had a market value of £305,537.
The trustees have decided to designate the fixed assets and investments as these are requlred for long term
operations and income generation. This leaves unrestricted reserves at l£ll,001112024'. £28,763) and the
trustees will work on buildin8 this up to the £IOO,000 needed, in order to prevent the investments having to
be realised.
Investment Pollcy
It is the policy of the Charity to maintain the value of its reserves in real terms and to maximise income from
them without taking any undue risk. Fixed asset investments decreased by £16,871, this is attributed mainly
to share disposals of £114,928 and a positive share revaluation of £7,279, 3 2.4Yo rise. The Trustee5 remain in
close and regular consultation wlth their financial advisor and continue to invest Wlsely and safely.
Risk Factors
The objective of the charity's Rlsk Policy is to provide guidance on managing organisational risk to support
the achievements of strategic objectives, the protection of beneficiaries, staff and business assets and to
ensure the continuation of business operations and financial sustainability. The policy, In line with Charity
Commission Guidance CC26, provides a framework to:
Define risk governance
Identify pri ncipal risks
Assess their potential impact and Ilkelihood
Develop mitigating strategies and actions
Monitor and review risk activities
Communicate and report risks

THE EMILIE GALLOWAY HOME OF REST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future periods
The Trustees intend to continue, in accordance with the provisions of the Emillie Galloway Trust as set out in
her Will, to provide a residential and respite home for the elderly. With an aging population and in a region
popular with retired people, there is still a need for places in care homes. However, with ever increasing
competition from new homes being built in the area and with the knowledge that we are moving in to
difficult year with the cost of living and Employer's Nl increasing. These factors are anticipated to have an
impact on the finances.
With this in mind and in order to maintain the good reputation within the community and full occupancy it is
planned:
To continue to provide a safe and comfortable home where residents can relax wlthin the individual
personal space of their rooms and the friendly and attractive communal spaces.
To continue to develop and retain a friendly, efficient and highly trained workforce.
To continue to monitor the building and make any necessary repairs.
To continue to encourage residents to maintain their involvement with the community.
To continue to look and appoint new Trustees to bring new thinking and ideas and to ensure the homes
stability for the future.
To advertise the home in a local paper with online content. To raise the profile within our town and
further afield.
To hold open events to welcome people in to see what we have to offer and again build up our presence
within the community.
We believe our unique selling point is that our home is very much a home from home with a family feel and
we pride ourselves on this,
Structure, governance and manaEernent
The Home was established by the Will of the late Ella Galloway who dled in 1930, and registered with the
Charlty Commission on 23 September 1962 under registration number 205867.
The legal and administrative information page gives details of the Charity's principal address, bankers and
principal adviser5.
The trustees who served during the year and up to the date of signature of the financial statements were:
Mrs E M 8roome
Mr M Vwalker
Mrs S Hopkins
Mrs E Pilley
Mr S Wise
Mr C Hamill
(Appointed 10 January 20251
The Home is administered by the Trustees who are appointed as required and who meet monthly to review
the Home'5 activities and results, to discuss new projects and to generally support the work of the staff and
well a5 meeting the residents and to make policy decisions.

THE EMILIE GALLOWAY HOME OF REST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Purposes and alms
The Emilie Galloway Home of Rest 15 managed by a board of trustees. The Trustees are all unpaid retired
professionals, including retired solicitors.
Our charity's purpose is providing care and support for service users who are elderly165+ years). Lon8 term
accommodation and support. Convalescence and Respite care.
The aim is-
To meet the emotional, social and physical needs of the servlce users in a secure, relaxed and homely
atmosphere within a residential setting.
To treat Residents as individuals, using a person-centred approach, and to achieve a holistic plan of care.
To provide a high standard of care and service, which is flexible and monitored on an ongoing basi5.
To maintain and, whenever possible, Improve the facilities of the Home to the highest standard with
particular reference to the furnishin85, decoratlon and garden.
At all tlmes to provide adequate warmth and a well-balanced diet, offering choice at mealtimes and
adapting to the personal preferences of residents.
To encourage residents to maintain contact wlth relatives and friends both electron ically and personally
by frequent visits to the Home.
To encourage residents to maintain and develop interests outside the Home, enabling them to be as
independent as possible and allowing them to make their own choices and decisions about how they
live.
To enable residents to enjoy the comfort of their own room, as far as possible with the benefit of their
own furniture and possessions.
To treat residents wlth respect and di8nity whilst encouraging good relation5 between residents and the
Manager and staff.
To provide the opportunity for residents to manage their own care, treatment and medication as far as is
appropriate and possible.
Encourage Service users, their families and representatives to participate in planning their care deliverv
so that service users lead as full a nd fulfilled a life as possible.
To comply with the regulations of The Health and Social Care Act 2008 (regulated activities) Regulations
2014, Care Act 2014, the Care Quality Commission Iregistrationl Regulation5 2009, Charity Law and
requirements of Charity Commission.
The trustees, report was approved by the Board of Trustees.
Mrs E M Broome
Trustee
Date:

THE EMILIE GALLOWAY HOME OF REST
srATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees a￿ responsible for preparing the Trustees, Report and the financial statements in accordance
with applicable law and Unlted Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for
each financial year which give a true and fair view of the state of affairs of the charity and of the incoming
resources and application of resources of the charity for that year.
In preparlng these financlal staternents, the trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy
at any time the financial position of the charity and enable them to ensure that the financial statements
comply with the Charities Act 2011, the Charity IAccounts and Reports) Regulations 2008 and the provisions
of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

THE EMILIE GALLOWAY HOME OF REST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE EMILIE GALLOWAY HOME OF REST
I report to the trustees on my examination of the financial statements of The Emilie Galloway Home of Rest
(the charity) for the year ended 31 March 2025.
Responsibilltles and basls of report
As the trustees of the charity you are responsible for the preparatlon of the flnancial statements In
accordance with the requirements of the Charitie5 Act 2011.
I report in respect of my examination of the charity's financial Statements carried out under section 145 of
the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145{5)(b} of the 2011 Act.
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the Charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures in
the accounts, and seeking explanation from you as Trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit and consequently no opinion
is given a5 to whether the accounts present a 'true and fair view, and the report is limited to those matters
set out In the next statement.
Independent examlner's statement
Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body
listed in section 145 of the Charitie5 Act 2011. 1 confirm that l am qualified to undertake the examination
because l am a member of ACCA, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with
the relevant version of the Statement of Recommended Practice applicable to charities preparing their
fSnanclal statements in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 102) in preference to the Accountlng and Reportlng by Charities: Statement of Recommended
Practice issued on l April 2005 which is referred to in the extant regulations but has now been withdrawn. I
understand that this has been done in order for the financial statements to provide a true and fair view in
accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with
the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 130 of the Charities Act
2011.
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and
content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the financial statements 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 thi5 report in order to enable a proper understanding of the financial
statements to be reached.

THE EMILIE GALLOWAY HOME OF REST
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE EMILIE GALLOWAY HOME OF REST
Nathan Coker FCCA
Price & Company
30-32 Gildredge Road
Eastbourne
East Sussex
BN2145H
Dated:

THE EMILIE GALLOWAY HOME OF REsr
STATEMENT OF FINANCIAL ACTivrriES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Unrestricted
funds
funds
general designated
2025
2025
Total Unrestrlcted Unrestrlcted
funds
funds
general designated
2024
2024
Total
2025
2024
Notes
Income from:
Donations and
legacies
Charitable activities
Investments
986
830,069
13,508
986
830,069
13,508
861
832,490
13,084
861
832,490
13,084
Total Income
844,563
844,563
846,435
846,435
endlture on:
Charitable activities
903,770
10,907
914,677
850,838
12,767
863,605
Other
10
458
458
Total expendlture
904,228
10,907
915,135
850,838
12,767
863,605
Net gains/(lossesl
on investments
li
6,821
6,821
11,499
11,499
Net outgolng resources
before transfer5
159,665)
14,0861 (63,751)
{4,4031
11,2681
15,6711
Net outgolng resources
before transfers
159,665)
14,0861 {63,7511
{4,4031
11,2681
{5,6711
Gross transfers
between funds
19,901
(19,901)
122,4691
22,469
Net movement in funds
139,7641 {23,987) 163,7511
126,8721
21,201
15,671)
Fund ba lances at l April
2024
28,763
427,790
456,553
55.635
406,589
462,224
Fund balances at 31
March 2025
{ii,ooi)
403,803
392,802
28,763
427,790
456,553
The statement of financial activities includes all gains and losses recognised in the year. All income and
expenditure derive from continu ing activities.

THE EMILIE GALLOWAY HOME OF REST
BALANCE SHEEr
AS AT 31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
Investments
13
98,266
305,537
105,382
322,408
14
403,803
427,790
Current assets
Stocks
Debtors
Cash at bank and in hand
15
1,691
8,393
48,405
2,896
10,352
53,303
16
58.489
66,551
Credltors: amounts falling due withln
one year
17
(69,4901
{37,788)
Net current Iliabilities)/assets
{11,001)
28,763
Total assets less current Ilabilities
392,802
456,553
Income funds
Unrestricted funds- designated
General unrestricted funds
19
403,803
Iii,ooii
427,790
28,763
392,802
456,553
The financial statements were approved by the Trustees on
Mrs E M Broome
Trustee

THE EMILIE GALLOWAY HOME OF REST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operatlng actlvltles
Cash absorbed by operations
25
(37,8491
{26,126)
Investlng actlvltles
Purchase of tangible fixed assets
Proceeds on dispos31 of investments
Investment income received
14,2481
23,691
13,508
(31,766)
9,297
13,084
Net cash generated from/lu5ed In)
investing activitles
32,951
19,385)
Net cash used In financing activitles
Net decrease In cash and cash equivalents
14,898)
(35,5111
Cash and cash equivalents at beginning of year
53,303
88,814
Cash and cash equlvalents at end of year
48,405
53,303
-io-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcies
Charity informatlon
The Emilie Galloway Home of Rest is a charitable trust.
1.1 Accountlng convention
The Financial statement5 have been prepared in accordance with the Charity's governing document,
the Charities Act 2011 and Accounting and Reporting by Charitie5: Statement of Recommended
Proactive applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191 The charity
is a public Benefit Entity as defined by FRS 102.
The financlal statements have departed from the Charitles (Accounts and Reports) Regulations 2008
only to the extent required to provide 3 true and fair view. This departure has involved following the
Statement of Recommended Practice for charities applying FRS 102 rather than the version of the
Statement of Recommended Practice which is referred to In the Regulatlons but which has since been
withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nea￿St £.
The accounts have been prepared under the historical cost convention, modified to include investments
at fair value. The prlnclpa l accounting policies adopted are set out below.
1.2 Golng concern
At the time of approvlng the flnanclal statements, the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus
the trustees continue to adopt the going concern basis of accounting in preparing the financial
statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their
charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used.
The purposes and use5 of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity Is legally entitled to it after any performance conditions have
been met, the amounts can be measured reliably, and it is probable that income will be received.
Income from charitable activities consists of receipts from residents which are recognised when
receivable.
li-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (Continued)
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the
time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is
treated as a contingent asset.
1.5 Expendlture
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 settlement will be required and the
amount of the obligation can be measured reliably.
Expenditure is recognised in the perlod In which the costs are incurred, It includes attributable VAT
witch cannot be recovered.
1.6 Tangible flxed a55etS
Tangible fixed assets a re i nitially measured at cost and subsequently measured at cost or valuatlon, net
of depreciation and any impairment losses.
Depreclatlon is recognised so as to write off the cost or valuatlon of assets less their resldual values
overtheir useful lives on the following bases:
Freehold Property
Imrovement to freehold property
Fixtures, fittings & equipment
100 Years
20 years
10 Years and 5 Years
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in net incomellexpenditurel for the
year.
Assets below the value of £100 are not capitalised.
1.7 Flxed asset Investments
Fixed asset i nvestments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
income/lexpencliture) for the year. Transaction costs are expensed as incurred.
12-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL sfATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (Continued)
1.8 Impalrment of flxed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those asset5 have suffered an impairment loss. If any such
indication exists, the recoverable amount of the asset is estimated in order to determine the extent of
the impairment loss lif any).
1.9 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell,
1.10 Cash and cash equlvalents
Cash and cash equivalent5 include cash in hand, deposits held at call with banks, other short-term liquid
investments With original maturities of three months or less, and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.
1.11 Financlal Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section
12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charlty becomes party to
the contractual provlslons of the Instrument.
Financial assets and liabilitie5 a￿ offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to
Settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of
interest. Financial assets classified as receivable within one year are not amorti5ed.
-13-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (Contlnued)
Basic financia I liabilitles
Basic financial liabi Iltie5, Including credltors and bank loans are initia Ily recognised at transaction price
unless the arrangement constitutes a financing transaction, where the debt instrument is measured at
the present value of the future payments discounted at a market rate of interest. Financial liabilities
cla55ified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effectlve interest rate method.
Trade creditors are obligation5 to pay for goods or services that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are classified as current liabilities if payment is
due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are
recognised initially at transaction price and subsequently measured at amortised cost using the
effective interest method.
Derecognition of fi nanclal liabilities
Financial liabilities are derecognised when the charitvs contractual obl igations expire or are discharged
or cancelled.
1.12 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's servlces
are received.
Termination benefits are recognised immediately as an expense when the charlty Is demonstrablv
committed to terminate the employment of an employee or to provide termination benefits.
1.13 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall
due.
14-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are ￿qUired to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only
that period, or in the period of the revision and future periods where the revision affects both current
and future periods.
Crltlcal Judgements
There are no judgements made by the Trustees (apart from those involving estimates) that have a
significant effect on amounts recogni5ed in the financial statements.
Key Sources of estlmatlon uncertalnty
The estimates and assumptions which have a significant risk of causing a material adjustment to the
carrying amount of assets and lia bilities are as follows:
Depreclatlon and resldual values
The Trustees have reviewed the asset lives and associated residual values of freehold properties and
have concluded that asset lives and residual values are appropriate.
Income from donatlons and legacies
Unrestricted Unrestricted
funds
funds
2025
2024
Donations and gifts
986
861
Income from charitable activities
Unrestricted Unrestricted
funds
funds
2025
2024
Receipts from residents
830,069
832,490
-15-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from investments
Unrestrlcted Unrestrirted
funds
funds
2025
2024
Other income
Interest receiva ble
10,839
2,669
10,143
2,941
13,508
13,084
16-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charitable activities
Provislon of Provision of
care
care
2025
2024
Dlrect costs
Staff cost5
Depreciation and impairment
Agency costs
Opening stock
Closing stock
Food
Household requisites and cleaning
Repalrs & renewals
Li8ht & heat
Telephone & IT expenses
Sundry expenses
Subscriptions and inspection fees
Staff training
Water rates
Insurance
Rates
731,629
10,907
5,287
2,896
{1,6911
37,060
12,592
37,635
33,560
2,864
8,258
3,952
1,506
2,452
9,021
2,014
667,307
12,767
2,924
2,379
(2,896)
38,140
10,355
50,054
40,189
3,018
4,010
3,919
1,656
2,644
10,060
1,923
899,942
848,449
Share of support and governance costs (see note 7)
Governance
14,735
15,156
914,677
863,605
Analysis by fund
Unrestricted funds- general
Unrestricted funds- designated
903,770
10,907
850,838
12,767
914,677
863,605
17-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs
Support Governance
costs
costs
2025
Support Governance
costs
costs
2024
Accountancy and
Independent
examination
Accountancy
Legal and professional
Advertising, printin8,
stationery
8ank Charges
Stockbroker charges
3,757
2,880
2,226
3,757
2,880
2,226
6,120
2,808
6,120
2,808
2,024
747
2,024
747
3,101
2,371
781
3,076
2,371
781
3,076
3,101
14,735
14,735
15,156
15,156
Analysed between
Charitable activities
14,735
14,735
15,156
15,156
Governance costs includes payments to the independent examiners of £l,SOO {2024'. £1,500) for
independent examination fees and £4,68012024: £7,008) for other services.
Trustees
None of the trustees {or any persons connected with them) received any remuneration or benefits from
the charity during the year. During the year S Hopkins was reimbursed £145.90 for travel expenses
12024: £88.50).
Trustees indemnity insurance of £869 {2024 - £880) was pald during the year.
Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
Home Staff
Admin Staff
31
30
Total
33
32
18-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Employees (Continued)
Employment costs
2025
2024
Wages and salaries
Social security COStS
Other pension costs
667,444
48,878
15,307
610,920
42,880
13,507
731,629
667,307
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2025
2024
Aggregate compensation
78,172
46,043
10 Other
Unrestrlcted
funds
general
2025
Total
2024
Net loss on disposal of tangible fixed assets
458
458
19-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Gains and losses on Investments
Unrestricted Unrestricted
funds
funds
designated deslgnated
2025
2024
Gains/llosses) arlsing on..
Revaluation of investments
Sale of investments
7,279
(458)
11,354
145
6,821
11,499
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable
purposes.
13 Tangible fixed assets
Freehold Imrovamant to
Property
freehold
proporty
Flxturn•,
flttlngs &
equlpmont
Totsl
Cost
At l April 2024
Additions
Disposals
21,452
295,575
133,661
4,248
12,149)
450,688
4,248
12,149)
At 31 March 2025
21,452
295,575
135,760
452,787
Depreclation and Impalrment
At l April 2024
Depreciation charged in the year
Ellminated in respect of disposals
5,157
215
217,238
5,718
122,911
4,974
11,692)
345,306
10,907
{1,6921
At 31 March 2025
5,372
222,956
126,193
354,521
Carrying amount
At 31 March 2025
16,080
72,619
9,567
98,266
At 31 March 2024
16,295
78,337
10,750
105,382
-20-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Flxed asset Investments
Listed
investments
Cash In
portfollo
Total
Cost or valuatlon
At l April 2024
Additions
Valuation changes
Net cash movement
Disposals
317,073
62,437
6,820
5,335
322,408
62,437
6,820
28,342
1114,4701
28,342
(114,4701
At 31 March 2025
271,860
33,677
305,537
Carrylng amount
At 31 March 2025
271,860
33,677
305,537
At 31 March 2024
317,073
5,335
322,408
IS Stocks
2025
2024
Raw materials and consumables
1,691
2,896
16 Debtors
2025
2024
Amounts falllng due wlthin one year:
Trade debtors
Other debtors
Prepayments and accrued income
614
389
7,390
2,336
8,016
8,393
10,352
-21-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Creditors: amounts falling due withln one year
2025
2024
Other taxation and social security
Other credltors
Accruals and deferred income
10,934
42,288
16,268
9,958
9,039
18,791
69,490
37,788
18 Retlrement beneflt schemes
2025
2024
Defined contributlon schemes
Charge to profit or loss in respect of defined contribution schemes
15,307
13,507
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of
the scheme are held separately from those of the charity in an independently administered fund.
19 Unrestricted funds - designated
These are unrestrlcted funds which are material to the charity's activities.
At l Aprll
2024
In¢omln8
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2025
427,790
(10,907}
{19,9011
6,821
403,803
Previous year:
At l April
2023
Incoming
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2024
Fixed assets
and
investments
fund
406,589
112,7671
22,469
11,499
427,790
406,589
112,767)
22,469
11,499
427.790
22-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Unrestrlcted funds - deslgnated (Contlnued)
The Fixed asset and investments fund contains the value of the fixed asset5, which are required for
operating activities, and the investments, which are required for income generation. The trustees have
agreed to ring fence these monies to clearly show the element of reserves whlch is available for
unrestricted use.
20 Restrlcted funds
There is no restricted income received in the year.
21 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which
are not subject to specific conditions by donors and grantors as to how they may be used.
At l April
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
General unrestricted fund
28,763
844,563
1904,2281
19,901
{11,001}
Prevlous year.
At l April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
General unrestricted fund
55,635
846,435
1850,8381
(22,469)
28,763
22 Analysi5 of net assets between funds
Unrestrlcted Unrestrlcted
funds
funds
general designated
2025
2025
Total
2025
At 31 March 2025:
Tangible assets
Investments
Current assets1(liabilitiesl
98,266
305,537
98,266
305,537
111,001)
(ii,ooii
{ii,ooi)
403,803
392,802
-23-

THE EMILIE GALLOWAY HOME OF REST
NOTES TO THE FINANCIAL STATEMENT5 (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Analysis of net assets between funds {Contlnued)
Unrestrlrted Unrestrlcted
funds
funds
general designated
2024
2024
Total
2024
At 31 March 2024:
Tangible assets
Investments
Current assets/lliabi lities)
105,382
322,408
105,382
322,408
28,763
28,763
28,763
427,790
456,553
23 Related party transactlons
There were no disclosable related party transactions during the year12024 - none).
24 Analysis of changes In net funds
The charity had no material debt durin8 the year.
25 Cash generated from operations
2025
2024
Deficit for the year
163,751)
15,671)
Adjustments for:
Investment income recognised in statement of financial activities
Loss on disposal of tangible fixed assets
Loss/(gainl on disP05a l of investments
Fair value gai ns and10sses on investments
Depreciation and impairment of tangible fixed a55ets
113,508)
458
458
17,279)
10,907
(13,0841
{1451
(11,3541
12,767
Movements in working capital:
Decrease/lincreasel in stocks
Decrease/(increasel in debtors
Increase/{decreasel in cred itors
1,205
1,959
31,702
{517)
{556)
17,566)
Cash absorbed by operations
(37,849>
126,126)
-24-