The Cotton Districts Convalescent Fund and The Barnes Samaritan Charity
Annual Report and Accounts for the Year Ended 31 December 2025
Registered Charity Number 224727
Contents
Legal and Administrative Details ................................................................................................ 3 Structure, Governance and Management................................................................................... 4 Trustee’s report .......................................................................................................................... 5 Statement of Financial Activities for the year ended 31 December 2025 .................................... 9 Balance Sheet as at 31 December 2025 ...................................................................................10 Notes to the accounts ...............................................................................................................11
2
Legal and Administrative Details
Name:
The Cotton Districts Convalescent Fund and The Barnes Samaritan Charity
| Charity Number: | 224727 | |
|---|---|---|
| Registered Office: | Beyond Profit Ltd | |
| Bolton Arena | ||
| Arena Approach | ||
| Horwich | ||
| BL6 6LB | ||
| Trustees: | Mrs S Birtles MBE JP DL | Chairman |
| Mr PH Townley FRICS | Treasurer | |
| Doctor H Weinstock | Resigned 9 October 2025 | |
| Ms J O'Connor JP | Vice Chairman | |
| Mrs A Dale | ||
| Mrs A Weinstock CBE | Resigned 24 April 2025 | |
| Mrs A Addison | Appointed 10 July 2025 | |
| Dr R Thaker | Appointed 9 October 2025 | |
| Secretary: | Emma Willder, FCMA, CGMA, | |
| CG(Affiliate) | ||
| Bankers: | Royal Bank of Scotland PLC. | CCLA Investment Management |
| 1 Spinningfields Square | Limited | |
| Manchester M3 3AP |
COIF Charity Funds Senator House |
|
| 85 Queen Victoria Street | ||
| London | ||
| EC4V 4ET | ||
| Investment | Brewin Dolphin Securities Limited | |
| Managers: | 1 The Avenue | |
| Spinningfields Square | ||
| Manchester | ||
| M3 3AP | ||
| Independent | Royce Peeling Green Limited | |
| Examiners: | The Copper Room | |
| Deva City Office Park | ||
| Trinity Way | ||
| Manchester | ||
| M3 7BG |
.
3
Structure, Governance and Management
Status and Charity Number
The Cotton Districts Convalescent Fund and The Barnes Samaritan Charity is a registered charity, with the charity number 224727.
Governing Document
The Charity is regulated by a Scheme of the Charity Commissioners dated 8 April 1975, together with further Schemes dated 21 May 1998, 5 January 2001 and 2 March 2007. From 8 April 1975 the two previously separate Charities operated with common Trustees and shared administration. From 2 March 2007 the two Charities were formally recognised as one Charity. Trustees are appointed by invitation for a period of five years. They may be re-elected for further periods of five years.
Public Benefit
The objects of the charity are:
The relief of persons in need resident in the area of benefit who are sick, convalescent, disabled or infirm by relieving their suffering or assisting their recovery. The governors may relieve those eligible for assistance by: a) making grants of money to them; or b) providing or paying for goods, services or facilities for them; or c) making grants of money to other persons or bodies who provide goods, services or facilities to those eligible for assistance. In exceptional cases the governors may decide to assist someone (who must otherwise be qualified) who is: a) resident outside the area of benefit; or b) only temporarily resident in the area of benefit.
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities and setting the grant making policy for the period.
In fulfilling the objects of the Charity a convalescent holiday is provided to approved applicants living in the area of benefit. Account is taken of the applicants' medical condition and ability to pay. In addition, support has continued to be given to persons in need, living in the area of benefit and who are sick, convalescent, disabled or infirm.
4
Trustee’s report
Achievements and Performance
The main focus of the Charity is to provide monthly financial support to individuals affected by long term medical conditions and offering grants to organisations supporting people struggling with underlying medical conditions.
The following table shows the number of beneficiaries in past four years, their cost to the Fund and their contribution to our costs.
| 2022 23 10 0 7 26 |
2023 26 2 0 16 12 |
2024 12 4 0 7 9 |
2025 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Number of | grant cases | at start of year | 9 | ||||||||||||
| Number of | grant cases | admitted | 3 | ||||||||||||
| Number of | deaths | 0 | |||||||||||||
| Number discontinued | 7 | ||||||||||||||
| Number of grant cases | at year end | 5 | |||||||||||||
All of the grant recipients were in receipt of £55 per month. At 31 December 2025, 3 of the recipients were male and 2 were female. The value of grants given was £3,721.
Additionally the Charity continues to provide pocket money grants to 15 pupils at Seashell, the cost of this in 2025 was £9,000.
Finance Review
During the year total income of £35,024 was received (2024: £33,795) with total expenditure being £25,058 (2024: £33,554). The expenditure was lower than the previous year due to the release of some old accruals. Taking these into account the actual expenditure for the year was £30,748.
Investment gains in the period were £82,974 (2024: £84,959). Therefore at the end of the period total charitable funds were £1,329,861 (2024: £1,236,921) of which £102,675 (2024: £86,517) were unrestricted funds with the remaining amount being the permanent endowment.
Reserves Policy
The level of reserves necessary to ensure sufficient funds are available to meet normal cash flow outlays when they fall due is considered to be up to £30,000.
At the 31 December 2025, unrestricted free reserves were £102,675 (2024: £86,517).
Investment Policy
The Trustees have an active policy which seeks to maximise income whilst maintaining underlying capital values.
5
During the year the Trustees have reviewed their investment policy taking advice from Brewin Dolphin. This has led to an increase in the risk profile of the portfolio with the aim of seeking a total return of 7.2%. This policy will be reviewed annually to ensure that it continues to meet the charity’s needs.
Risk Management
The Trustees have assessed the major risks to which the charity is exposed. See note b) on the accounting policies.
Plans for the future
The Trustees plan to continue the activities previously outlined, in the forthcoming years, subject to satisfactory funding arrangements.
6
Statement of Trustees’ responsibilities in respect of the Trustees’ annual report and the financial statements
The trustees are responsible for preparing the trustees annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, 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 UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
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 proper 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 requirements of the Schemes. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees on and signed on their behalf by: 13/08/26
Sharman Birtles
Sharman Birtles (Aug 13, 2026 09:41:53 GMT+1)
Sharman Birtles Chairman
7
Independent Examiners’ Report to the Trustees of The Cotton Districts Convalescent Fund and the Barnes Samaritan Charity
I report to the trustees on my examination of the accounts of the Cotton Districts Convalescent Fund and the Barnes Samaritan Charity for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘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 have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material 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 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 concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 this report in order to enable a proper understanding of the accounts to be reached.
~~…………………………~~ Carolyn Dutton (Aug 25, 2026 09:01:21 GMT+1) …………………
Carolyn Dutton FCA Royce Peeling Green Limited The Copper Room, Deva City Office Park, Trinity Way, Manchester, M3 7BG
Date: 25/08/26
8
Statement of Financial Activities for the year ended 31 December 2025
| Notes INCOME FROM: Investments TOTAL INCOME EXPENDITURE ON: Raising funds: Investment Management Fees Charitable activities 2 TOTAL EXPENDITURE Gains/(losses) on investments NET (EXPENDITURE)/INCOME NET MOVEMENT IN FUNDS Fund balances brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted 2025 £ 34,740 34,740 - 18,582 18,582 - 16,158 16,158 86,517 102,675 |
Permanent Endowment 2025 £ 284 284 6,476 - 6,476 82,974 76,782 76,782 1,150,404 1,227,186 |
TOTAL 2025 £ 35,024 35,024 6,476 18,582 25,058 82,974 92,940 92,940 1,236,921 1,329,861 |
Unrestricted 2024 £ 32,978 32,978 - 25,530 25,530 - 7,448 7,448 79,069 86,517 |
Permanent Endowment 2024 £ 817 817 8,024 - 8,024 84,959 77,752 77,752 1,072,652 1,150,404 |
TOTAL 2024 £ 33,795 |
|---|---|---|---|---|---|---|
| 33,795 | ||||||
| 8,024 25,530 |
||||||
| 33,554 | ||||||
| 84,959 85,200 |
||||||
| 85,200 1,151,721 |
||||||
| 1,236,921 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
9
Balance Sheet as at 31 December 2025
| Notes FIXED ASSETS Investments 3 CURRENT ASSETS Debtors Cash at bank and in hand 4 CREDITORS :amounts falling due within one year 5 NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted Permanent Endowment TOTAL FUNDS |
2025 £ 17,398 56,618 (1,886) |
£ 1,257,731 72,130 1,329,861 102,675 1,227,186 1,329,861 |
2024 £ 16,761 45,893 (9,163) |
£ 1,254,964 53,491 |
|---|---|---|---|---|
| 1,308,455 | ||||
| 86,517 1,150,404 |
||||
| 1,236,921 |
Approved by the trustees on and signed on their behalf by: 13/08/26
Sharman Birtles
Sharman Birtles (Aug 13, 2026 09:41:53 GMT+1)
Sharman Birtles Chairman
10
Notes to the accounts
1. ACCOUNTING POLICIES
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a. Basis of Preparing Financial Statements
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 (SORP FRS102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice that is SORP FRS102.
The Cotton Districts Convalescent Fund and The Barnes Samaritan Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
b. Preparation of the accounts on a going concern basis
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
The trustees have made no key judgments which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
c.
Income recognition
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
d. Interest receivable
- Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
e.
Fund accounting
Unrestricted Funds: These are available to spend on activities that further any of the purposes of charity.
Endowment funds: The permanent endowment is an 'investment' permanent endowment. It is capital which can be used to provide an income for the charity and which, other than for management fees, cannot itself be spent as income.
f. Expenditure and irrecoverable VAT
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Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
g.
Fixed asset investments
Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.
The Charity does not acquire put options, derivatives or other complex financial instruments.
The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.
h.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
i.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
j.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
k.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
l.
Corporation tax
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
12
2. CHARITABLE ACTIVITIES
| Payments to beneficiaries Secretarial and accountancy charges Audit/ Independent fee Trustee indemnity insurance Data Protection Fee TOTAL EXPENDITURE Unrestricted funds Endowment funds |
2025 £ 12,721 6,222 (390) (18) 47 18,582 18,582 - 18,582 |
2024 £ 16,840 7,438 1,000 217 35 25,530 25,530 - 25,530 |
|---|---|---|
The independent examination fee for the period is £930 (inclusive of VAT).
3. INVESTMENTS
| Market value at 1 January Additions to investments at cost Disposals Net gains/(losses) on revaluation Equalisation Market value at 31 December Historical cost at 31 December |
2025 £ 1,183,430 300,378 (309,051) 82,974 - 1,257,731 1,206,734 |
2024 £ 1,111,896 466,264 (479,689) 84,959 - 1,183,430 1,202,631 |
|---|---|---|
4. CASH
13
| 2025 £ Cash at Bank 30,618 Cash at COIF 26,000 56,618 CREDITORS : Amounts falling due within one year 2025 £ Trade creditors 638 Other creditors and accruals 1,248 1,886 |
2024 £ 19,893 26,000 |
|---|---|
| 45,893 | |
| 2024 £ 620 8,543 9,163 |
5. CREDITORS : Amounts falling due within one year
14
6. MOVEMENT IN FUNDS
| Balance at 1 Jan 2025 £ Unrestricted Funds 86,517 Endowment Funds 1,150,404 Total Funds 1,236,921 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Funds £ Tangible fixed assets - Net current assets/(liabilities) 102,675 102,675 Previous reporting period Balance at 1 Jan 2024 £ Unrestricted Funds 79,069 Restricted Funds 1,072,652 Total Funds 1,151,721 |
Balance at 1 Jan 2025 £ 86,517 1,150,404 1,236,921 |
Incoming Resources £ 34,740 284 |
Resources Gain/(losses) Balance at Expended on investments 31 Dec 2025 £ £ £ (18,582) - 102,675 (6,476) 82,974 1,227,186 |
|---|---|---|---|
| 35,024 | (25,058) 82,974 1,329,861 |
||
| Endowment Funds £ |
Total Funds £ 1,257,731 72,130 1,329,861 Resources Gain/(losses) Balance at Expended on investments 31 Dec 2024 £ £ £ (25,530) - 86,517 (8,024) 84,959 1,150,404 |
||
| - | 1,257,731 | ||
| 102,675 | (30,545) | ||
| 102,675 | 1,227,186 | ||
| Balance at 1 Jan 2024 £ 79,069 1,072,652 |
Incoming Resources £ 32,978 817 |
||
| 1,151,721 | 33,795 | (33,554) 84,959 1,236,921 |
ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Tangible fixed assets Net current assets/(liabilities) |
Unrestricted Funds £ - 86,517 86,517 |
Endowment Funds £ 1,183,430 (33,026) 1,150,404 |
Total Funds £ 1,183,430 53,491 |
|---|---|---|---|
| 1,236,921 |
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7. TRUSTEES' REMUNERATION AND EXPENSES, AND RELATED PARTY TRANSACTIONS
Neither the Trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024: Nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).
The trustees have indemnity cover.
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Barnes Cotton Districts Annual Report for BC FYE 31 Dec 2025 for signing
Final Audit Report
2026-08-25
Created: 2026-08-13 By: Emma Willder (emma@beyondprofituk.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAhK9Bx7wzKQjA-olwaGlSw0nG4fDlaeuo
"Barnes Cotton Districts Annual Report for BC FYE 31 Dec 2025 for signing" History
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