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2024-12-31-accounts

inancialReview
heconsolidated accounts fortheyearareset outo
eadinconjunction with this sectionoftheTrustees'
esults and the work ofthe Charityaresetout below
earamountedtoÊ3,82Ok.This isrepresentedby:
n pages22to48and should b
report.Asummary ofthefina
.Thenet movementinfunds
E'OOO
lncome 5,845
Expenditure (7,999)
Netexpenditure (2,145)
Gains oninvestmentassets 5,974
Movementinfunds 3,820

Notes Unrestricted Designated Restricted Restricted Endowment Total Total
Funds Funds Funds Funds 2024 2023
Ê'ooo Ê'ooo Ê'ooo flooo Ê'ooo Ê'ooo
lncome
Donations, legacies&grants
2 4,O36 345 4,381 3,195
Othertrading activities
-Tradingsales 3 95 95 116
lnvestmentincome 4 1,1t1 92 r66 1,369 1,874
Total lncome 5,242 92 511 5,845 5,185
Expenditure
Raisingfunds
-Donations and legacies 5 1,923 1,923 1,431
-Othertrading activities
-Generatinginvestmentincome
3l 79
331
79
331
88
390
Costofcharitable activities
-Grants andsupportservices I 4,465 109 373 4,947 4,121
-Publicity and marketing
Total Expenditure
6 719
7,517
109 373 719
7,999
725
6,755
Gains on¡nvestment assets 16 4,801 418 67C 85 5,974 7,512
Net lncome 2,526 401 808 85 3,820 5,942
Otherrecognisedgains/(losses)
(Losses) on revaluation of tangible
fixedassets
(3e5)
Transfer betweenfunds 21 (11,554) r1,554
Movementinfunds (9,O28) 11,955 808 85 3.820 5,547
Reconciliationoffunds:
Fundsbroughtforward1January
68,768 5,O22 7,216 813 81,819 76272
TotalFundscarriedforward31
December
59,740 16,977 A,O24 898 85,639 81,819

alance Sheet
Notes TOTAL TOTAL
2024 2023
Ê'ooo Ê'ooo
FixedAssets
TangibleAssets 13 1,105 882
lntangible Assets 14 449 122
lnvestments 16 79,846 76,595
TotalFixedAssets 81,400 77,599
Current Assets
Stock:Trading 17 12 8
Stock:Assetheldforsale 17 650 750
Debtors 18 2,699 1,121
CashatBankand inHand 19 1,356 2,729
TotalCurrentAssets 4,717 4,608
Creditors:
Amounts falling duewithinoneyear 20 (478) (388)
NetCurrentAssets 4,239 4,22Q
Total Net Assets 85,639 81,819
The Funds ofthecharity 21
UnrestrictedFunds
-
Designatedfunds
-
Unrestricted funds
16,977
59,740
5,O22
68,768
Endowedfunds 898 813
Restrictedfunds 8,O24 7,216
TotalCharityFunds 85,639 81,819

earended31December20
tatementofCashFIows
24
2024 2023
Ê'ooo Ê'ooo
CashFlowfromOperatingActivities
Net cashoutflow from operating activities (4,825) (4,340)
Cashflow from lnvestingActivities
Dividend rece¡pts 1,O17 1,406
lnvestmentpropertyrentals 352 468
Capitalpurchasesinvestmentproperty (1oe) (76)
(Purchase)of investments (8,954) (¿0,lgg)
Proceedsfromsaleof investments 11,786 45,727
(Purchase)oftangiblefixedassets (266) (17)
(Purchase)ofintangiblefixedassets (374)
3,452
(122)

1,253
Change incash and cashequivalentsduringthe year (1,373) (3,O87)
Cash and cashequivalentsasat1January
Cash andcashequivalentsasat31December
2,729
1,356
5,816
2,729
Notesto thecashflowstatement
2024 2023
ReconciliationofNet lncometoNetCash Flowsfrom
OperatíngActivíties Ê'ooo Ê'ooo
Net income/(expenditure)fortheyear 3,820 5,547
AdjustmentFor:
Depreciationcharges 90 22
(Gains)/losses oninvestmentsandfixedassets (5,974) (7,117)
lnvestmentlncome (1,369) (1,874)
Decrease/(lncrease)inStocks 96 (751)
(lncrease)/DecreaseinDebtors (1,578) (1o4)
lncrease/(Decrease) inCreditors
NetCashusedinoperatingactivities
90
(4,825)
(4,340)
(63)
AnalysîsofCashandcash 1January Cashflows 31December
equîvalent andnet debts 2o24
Ê'ooo
Ê'ooo 2o24
Ê'ooo
Cashatbankandin hand 840 840
Short-termdeposits 1,889 (t,szs¡ 516
2,729 (1,373) 1,356

tatementof FinancialAc tivities analysis for t he yearend ed31Dece mber2023
Notes Unrestricted Designated Restricted Endowment Total
Funds Funds Funds Funds 2023
Ê'ooo î'ooo â'ooo €'ooo â'ooo
lncome
Donations,legacies &grants 2 2,861 334 3,195
Tradingactivities
-
Tradingsales
.J 116 116
lnvestmentincome 4 1,515 128 231 1,874
lncome 4,452 128 565 5,185
Raisingfunds
-
Donations andlegacies
5 1,431 1,431
-
Other trading act¡vities
ó 8B 88
-Generatinginvestment
income 7 390 390
Cost of charitableactivities
-
Grants andsupportservices
I 3,591 162 368 4,121
-
Publicity and marketing
f) 725 725
Expenditure 6,225 162 368 6,755
(Losses)/Gainoninvestment
assets
7,426 31 49 6 7,512
Net(Expenditure)/¡ncome 5,693 (3) 246 6 5,942
Other recognised gains/(losses)
(Losses) on revaluation of tangible
fixedassets
(3e5) (3e5)
Transfer between funds 21
Movementinfunds 5,298 (3) 246 6 5,547
Reconciliationoffunds:
Funds brought forward1January 63,47c. 5,O25 6,970 BO776,272
6TotalFundscarried forward31
December
68,768 5,O22 7,216 813
81,819

2.Voluntarylncome
2o24 2023
Ê'ooo Ê'ooo
RegularGiving 25 32
Donations 1,363 1,279
VoluntarylncomefromTrusts 612 613
lncome tax recoveredunderGiftAid 12 18
Legacies 4,381
2,369
3,195
1,253
3.TradingSales
2o24 2023
Ê'ooo Ð'ooo
Sales 95 116
Lesscostofsales (7e) (87)
Lessoperating costs (4) (1)
Net Profit 12 28
4.lnvestmentlncome
2o24 2023
Ê'ooo Ê'ooo
lncome from estatesanddevelopment 352 468
Listed securitiesgeneralfund 791 1,O96
lntereston loans anddeposits 60 78
MansonHouseSpecialFund 1 2
RABIEmergencyFund 146 204
BarnesTrust 14 20
Ken&AnnWoodwardFund 4 5
DavidBealeCharitable Trust 1
1,369 1,874
5.Costsofraisingdonationsandlegacies
2o24 2023
Ê'ooo Ê'ooo
Centralised staff&fundraising costs 692 526
Fundraisingcosts-RegionaUBranches 168 149
Regionalstaffsharedcosts 431 254
Legacies 12 t3
Allocation of support costs(seenote 9) 620
1,923
489

1,431

2024 2023
Ê'ooo Ê'ooo
Centralstaff, marketing&publicitycosts 402 289
Publications andadvertising 155 167
Regionalstaffsharedcosts 219
Allocation of support costs(seenote9) 162 50
719 725

.Costs of generatinglnvestmentIncome
2024 2023
Ê'ooo Ê'ooo
lnvestmentmanagement fees 66 269
Estatesexpenditure 224 85
Allocation of Support costs(seenote9) 41 36
331 390

.Grantsandsupport services
2o24 2023
Ê'ooo Ê'ooo
Grants 2,482 1,868
Organisational Grants 30 44
Home fees paid 86 146
Home helps 11 29
Helpline 36 34
RegionalSupport 925 834
Central Support 579 529
Allocationofsupport costs(seenote9) 798
4,947
637
4,121

.Support costs
2024 2023
Ê'ooo Ê'ooo
Printing,stationery,books,postage,telephone 12 12
Staffcosts 8r9 759
Establishment expenses 73 79
Legal,health & safety,auditandbank charges 59 56
Governance &trustees 176 98
Officemachinery,lTequipmentandmaintenance 416 178
Stafftraining
Sundry expenses
59
7
22I
1,621 1,212
Raising Generating Publicity & Grants& Total
Donations lnvestment Marketing Support
& Legacies lncome Services
Ê'ooo Ê'ooo Ê'ooo Ê'ooo e'ooo
Printing,
stationery
postage,
telephone 4 2 5 12
Staffcosts 313 22 82 402 819
OfficelT,
equipment,and
maintenance 163 42 211 416
Establishment
expenses 28 8 37 73
Governance&
trustees 64 14 16 82 176
Legal, H&S,audit
and bank
charges 22 3 6 28 59
Stafftraining 23 7 29 59
Sundry 3 4 7
Total 620 41 162 798 1,621
2024 2023 2023
E'OOO Ê 'ooo
26 25
71 58

11.Trustees and Employees
Service
Delivery
Fundraising&
Marketing
Management&
Administration
2024
Ê'ooo
2023
Ê'ooo
Wages&
salaries
921 918 614 2,453 2,131
Employer'sNl
costs 92 93 76 261 224
Employer's
pensioncosts
Total
67
1,O80
66
1,O77
44
734
177
2,891
149
2,504
Average
Headcount
ServiceFundraising&Management&
DeliveryMarketingAdministration
2o24
Total
2023
Total
FullTime
Part-time
Total
18
6
21
2
11
2
24
23
13
50
10
60
45I
53

unteersandeq

uivalenth
Volunteers Hours
532 1o,968

3.Tangiblefixedassets
FreeholdEquipment¡THardware Total
Land&
Buildings
Ê'oooÊ'oooÊ'ooo
Ê'ooo
Cost orvaluation
AsatlJan2O24 855 73 40 968
Additions 252 14 266
Disposals
Asat31Dec2024
855 (14)
311
54 (14)
1,220
Depreciation
1stJan2024 65 21 86
Provisionforyear 32 11 43
Disposals (14) (14)
Asat31Dec2o24 83 32 115
Net book values
At31December2024 855 228 22 1,105
At31December2023 855 I 19 882

Cost
Asat1Jan2024 156
Additions 374
Disposals
Asat31Dec2024 530
Amortisation
lstJan2024 34
Provisionforyear 47
Asat31Dec2024 81
Net book values
At31December2024 449
At31December2023 122

6.lnvestments
FixedAsset lnvestments 2024 2023
E'OOO Ê'ooo
Market Value at I Jan2024 41,890 41,594
Additions 8,954 45,133
Disposals (1O,786) (45,336)
CashMovementin Year (ggt)
Realised(Losses)/GainsintheYear 272 (tet;
Unrealised Gains/(Losses)intheYear 5,924 1,O21
Market Value at31Dec2o24 46,254 ___41499_
Historicalcostat31Dec2024 39,516 40,95',

16.Investments(Continued)
Property lnvestments 2024
Ê'ooo
2023
Ð'ooo
Market Value at1Jan2024 33,705 27,OO7
Additions 131 76
Disposal (22)
Unrealised revaluationmovement (222) 6,622
Marketvalueat31Dec2o24 33,592 33,705
Historicalcostat31Dec2024 2,413 2,413
Cashlnvestments(>9ODays) 2o24
Ê'ooo
2023
Ê'ooo
Market Value at1Jan2024 l,OOO
Additions l,OOO
Disposal (1,OOO)
Market valueat31Dec2024 l,OOO

6.lnvestments(continue d)
Analysis oflnvestments Market Value MarketValue lncome lncome
31Dec 31Dec from from
lnvestments lnvestments
2o24 2023 2o24 2023
Ê'ooo Ê'ooo Ê'ooo Ê'ooo
Quotedlnvestments-UK 46,254 41,890 957 864
Quotedlnvestments-
Overseas 523
Cashheldwithin interest
bearingaccounts 1,OOO 60 19
lnvestmentProperties 33,592 33,705 352 468
79,846 76,595 1,369 1,874
17.Stock
2024 2023
Ê'ooo Ê'ooo
Stock:Trading 12 8
Stock:Assetheldfordisposal 650 750
662 758
18.Debtors
2o24 2o23
Ê'ooo Ê'ooo
Taxation recoverable 1 I
Otherdebtors 334 263
Legacies 2,251 727
Prepayments 113
2,699
122
1,121
19.Cashatbank andinhand
2024 2023
Ê'ooo Ê'ooo
Cashandcurrent accountbalances 840 840
Short-termdeposits 516
1,356
'1,889

2,729

O.Creditors
2o24 2023
Ê'ooo Ê'ooo
TradeCreditors 72 91
Feesand commissions 27 10
Taxation and socialsecurity 93 84
Other creditors 286 203
478 388

Statementoffunds 2o24

Fund
lncomeExpenditureInvestment Tangible TransferFund
balance gainsfixedasset between balance
brought gains funds carried
forward
Ê'ooo
Ê'ooo Ê'ooo Ê'oooÊ'ooo forward
Ê'oooÊ'ooo
Unrestrictedfunds 68,768 5,242 (7,517) 4,801 (11,554)5e,740/
Designatedfunds
lndependentLiving 5,O22 92 (roe) 418 5,423
MentalHealthSupport to,ooo 10,ooo
FixedAssetFund 1,554 1,554
5,O22 92 (1oe) 418 11,55416,977
Restrictedfunds
MansonHouseSpecialFund 22 (2o) 2 5
RABIEmergencyFund 7,156 146 668 7,97O
The BarnesTrust 14 (14)
Ken and AnnWoodward
Trust 4 (4)
DavidBealeCharitable Trust 1 (r)
Worcestershire Mental Health
Support 36 (7) 29
RestrictedVoluntarylncome 2 345 (327) 20
7,216 511 (373) 670 8,O24
Endowmentfunds
The BarnesTrust 631 66 697
KenandAnnWoodward
Trust 162 17 179
DavidBealeCharitable Trust 20 2 22
813 85 898
81,819 5,845 (ZSSS¡ 5,974 85,639

lntangible Tangible Fixedasset Current Current Total
Fixed fixed lnvestments assets liabilities funds
Assets
Ê'ooo
assets
€'ooo
Ê'ooo Ê'oooÊ'ooo Ê'ooo
DesignatedFunds
Supportfor lndependentLiving 4,438 985 5,423
MentalHealthSupport to,ooo 10,ooo
FixedAssetFund 449 1,105 1,554
449 't,lo5 14,438 985 16,977
Restrictedfunds
MansonHouseSpecialFund 5 5
RABI.EmergencyFund 7,O8r 889 7,970
Worcestershire Mental Health
Support 29 29
Restricted Voluntary lncome
(Various) 20 20
7,O86 938 8,O24
Endowmentfunds
The BarnesTrust 697 697
KenandAnnWoodward Trust 179 179
DavidBealeCharitable Trust 22 22
898 898
Unrestricted funds 57,424 2,794 (478) 5e,74O
TotalFunds 449 1,1O5 79,846 4,717
(478)
85,639

Fund lncome Expenditure Expenditure Investment Investment TangibleTransferFund TangibleTransferFund
balance
brought
gainsfixedasset betweenbalance
(losses)fundscarried
forward
Ê'ooo
Ê'ooo Ê'ooo forward
Ê'oooÊ'oooÊ'oooÊ'ooo
Unrestricted funds 63,470 4,492 (6,225) 7,426 (395) 68,768
Designatedfund
Supportfor lndependentLiving 5,O25 128 (r62) 31 5,O22
Restrictedfunds
MansonHouseSpecialFund 67 2 (47) 22
RABIEmergencyFund 6,903 2c4 49 7,156
The BarnesTrust 20 (2c)
KenandAnnWoodward Trust
5 (5)
DavidBealeCharitable Trust 1 (r)
WorcestershireMentalHealth
Support 37 (r) 36
RestrictedVoluntarylncome
(Various) 296 (2e4) 2
6,970 565 (368) 49 7,216
Endowmentfunds
The BarnesTrust 626 5 631
KenandAnnWoodward Trust 16r 1 162
DavidBealeCharitable Trust 20 20
807 6 813
76,272 5,185 (6,755) 7,512
(395)
81,819

lntangible Tangible Fixedasset Current Current Totalfunds
fixedassets fixedassets lnvestments assets liabilities
Ê'ooo Ê'ooo Ê'ooo Ê'ooo Ê'ooo Ê'ooo
DesignatedFund
Supportfor lndependentLiving 4,O51 971 5,O22
Restrictedfunds
MansonHouseSpecialFund 22 22
RABI.EmergencyFund 6,416 74c, 7,156
WorcestershireMentalHealth
Support 36 36
Restricted Voluntary lncome
(Various) 2 2
6,438 778 7,216
Endowmentfunds
TheBarnesTrust 63r 631
KenandAnnWoodward Trust 162 162
DavidBealeCharitable Trust 20 20
813 813
Unrestricted funds 122 882 65,2e3 2,859
(388)

68,768
TotalFunds 122 882 76,595 4,608 (388) 81,819

21.Funds(continued)
Funds Held Fund Purpose andRestrictions
Classification
MansonHouse Restricted The Fund wasoriginallyfoundedvia donations
SpecialFund from threeTrusts:theEleanorStevensTrust;the
JWWatmoughTrus!andtheNowton Almshouse
Trust,andhasbeensupplementedviafundraising
anddonations.The Fund isrestrictedto
providing benefits for the charity'sbeneficiaries
atMansonHouse,theRABIresidentialhomein
Suffolk.
RABIEmergency Restricted TheRABIEmergencyFundrepresents the
Fund balanceof donationsreceived duringthe2OOl
Foot& Mouthepidemic.The Fund isrestrictedto
providing supporttoworking farmers,farm
workers andtheirfamiliesaffectedbydeath,
disasterordisease.
Supportfor Designated Thefund represents net proceeds from thesale
lndependentLiving oftwoCare Homestobe usedtosupport costs
for lndependentLivingforbeneficiaries.
Mental Health Designated Thefundhasbeendesignated byTrusteesto
Support support mentalhealth services overthe5years
from2025-2029andwill bespentinthisperiod
FixedAssetFund Designated Relatestothe netbookvalueoffixedassets
(note'13).
Worcestershire Restricted Moniestransferred fromYANAto supportMental
Mental Health HealthCounselling andsupportin
Support Worcestershire.

otalfuture minimumleasereceiptsundernon-c
he followingperiods.
ancellable operatingleasesf oreachof
2024 2023
Ê'ooo Ê'ooo
Within1year 197 201
After1yearbutbefore5years 60 60
After5years 9 11