THE PAWSON COTTAGE HOMES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Charity Registration No. 226439

THE PAWSON COTTAGE HOMES
LEGAL AND ADMINISTRATIVE INFORMATION
Trustee
Abbeyfield the Dalès Limited
Charity number
226439
Principal address
Grove House
12 Riddings Road
LS29 9BF
Registèred office
Grove House
12 Riddings Road
LS29 9BF
Auditor
Azets Audit Services
Carfton House
Grammar School Street
8radford
BOI 4NS
Bankers
Bardays Bank PLC
Leicester
United Kingdom
LE87 2BB
Unity Trust Bank PIC
Nine Brindleyplace
4 Oozells Square
Birmingham
B1 2HB

THE PAWSON COTTAGE HOMES
CONTENTS
Pag8
Trustee report
Statement of trustee responsibilities
Independent audilorfs report
Statement of finanaal actiwli8s
Balan￿ sheet
Notes to the financial statements
9-14

THE PAWSON COTTAGE HOMES
TRUSTEE REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Truslee presents ils annual report and finaniial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
finanaal statements and comply with the charity's trust deed. the Charities Act 2011 and "A¢¢ounling and Reporting
by Charities.. Staternent of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financi81 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 lefiective 1 January
20191
Objectivès and activities
The charity's object is the provision of almshouses for needy and deserving pèople over the age of 65 years with
preference to residents of Ilkley. West Yorkshire and lo spinsters and widows in particular. The policie5 adopted in
furtheranca of these objects are sel out on pages 9 10 14 of this report and there has been no change in these
during the year. The charity is also known as S Pawson Deceased and Susannah Paw50n Tnjst.
The TrLJStee has paid due regard to guidance issued by the Charity Gommission in deciding what activities the
ch8rily should Ljndertake.
Achievements and perfomiance
Review of the year
Throughout the 12 months ending 31 Maich 2025, Ihe flats continued to achieve high occupancy and continue lo be
fvll. The Ttuslee ensures that the flats are maintained to a high standard wrth works during the year relating lo
repairs and irnprovèments. We continue lo work towards our pro9ramme ol installirig new boilers across all flats,
with another boiler installed in the year.
Section 162a of the Gharilies Act 2011 requires charitiès to make a statement regarding fundiaising aciivities. The
législation defines fundraising as "soliciting or otherwise procuring money or other property for charitable purposes..
The charity does not activeSy raise funds from the public either directly or wa usa of an agent, accoidingly no such
arnounts are presented in the financial statements for the year under rewew. The charity has received no
complaints in relation to fundiaising actiffity for the year under review.
Given the nature of the funding of the charity the Trustee consider that it remains appropriate not to be volunt8rily
bound lo be regulated by the Fundraising Regulator.
Financial revièw
During the 12 months ending 31 March 2025, the charity generated income of £46.077 12024 - £42,127). all
properties were full at the year end and thay are also currenuy full. Total expendilure was £46,51412024- £40,1791.
There was a nel oufflow of iesoLJrces for the year of £10012024 - £1,948 nel inflow). The total reserves as at 31 st
March 2025 stand at £454.59612024- £454,896).

THE PAWSON COTTAGE HOMES
TRUSTEE REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Reserves policy
It is the policy of the ¢harity that unreslricled funds which have not been designated for a specific use should be
maintained al a level that 15 not less than six month's expenditure. The Trustee consider that reserves at this level
will ensure that, in the event of a significant diop in funding, they will be able to continue the charity's current
activities while consideration is given to ways in which additional funds tnay be raised. This level of reserves has
been maintained throughout the year.
Risk management
The Trustee have assessed the major risks to which the charity is exposed and is satisfied that systems are in place
to mrf(igale exposure to the Major risks.
Structure, gov•rnance and managèmant
The ¢hanty is unincorporated and is governed by the will of Susannah Pawson deceased, dated 7 February 1945,
as amended by a scheme daled 17 Oolober 2011 and a resolution dated 25 January 2012. The charity registration
number is 226439 and the prinapal Offi￿ is Grove House, 12 Riddings Road, Ilkley LS29 9BF. A corporate Trusteè
has been appointed and Changes in Trustee must be approved by the Directors ol Ihis company.
Abbeyfield The Dales Limited
The Directors of Abbeyfield The Dales Limile¢J are..
A L Hill (Chairl
F J Johnson (Resigned 3 M8y 20241
D Smrth (Deputy Chairl
M J Cartel
l R Hepworth
I Pri
N Vthitham {Resigned 31 August 2024)
R G Rawling
T P Carroll
P Myers (Resigned 30 May 20251
P G Myers (Resigned 30 May 20251
J Connelly
A Massingham IAppointed 31 May 2024 and resigned 18 Novernber 20241
A Hunt IAppointed 31 May 20241
Dame J L Daniel (Appointed 27 September 2024 and resigned 30 July 20251
A Lockhart-mirams (Appointed 25 July 20251
Abbeyfield the Dales Limited
Trustee
26 September 2025

THE PAWSON COTTAGE HOMES
STATEMENT OF TRUSTEE RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Tmstee is responsible for preparing tha Truslee Report and the finanaal statements in accordance with
applicable law and United Kingdom Aw>unting Standards Iunited Kingdom Generally Accepted Accounting
Practice).
The law applicable lo charitie5 in England and Wales requires the Trustee to prepare finanaal statements lor each
financial year which give a tiue and fair view of the state of affairs of the charily and of the incoming resources and
application of resources of the ¢harify for that year.
In preparing these financial stalements, the Trustee is required to..
se1￿1 suitable accounting policies and then apply thém consislenlly,
observe the methods and principles in the Charrf(ies SORP.,
make judgements and estimates that are reasonable and prLJdent',
state whether applicable accounting standards have been followed, subject lo any material dep8rtures disclosed
nd explained in the financial statements., and
prepa￿ the financial statements on the going concern basis unless it is inappropriate lo presurne that the charity
will continue in operation.
The Trustee is responsible for keeping sufficient accounting records that disdose with reasonable accuracy at any
time the financial position of the charity and enable it to ensure that the finanaal statements comply with the
Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 11 is
also iesponsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection ol fraud and other irregularities.

THE PAWSON COTTAGE HOMES
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEE OF THE PAWSON COTTAGE HOMES
Opinion
We have audrted the financial statements of The Pawson Cottage Homes Ilhe 'charity'l for the year ended 31 March
2025 which comprise the statement of financial activities, the balance sheet and note5 to the fillancial statements.
induding significant a¢counling policies. The financial reporting framework that has been applied in their preparation
Is applicable law and United Kingdorn Accounting Standards, including Financial Reporting Standard 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
In our opinion. the financial statements..
give a true and fair view of the state of thè charity's affairs 8$ at 31 March 2025 and of its incoming resources
8nd application of resources, for the year then ended".
have been properly prepared in accordan￿ with United Kinodom Generally At￿pIed Aecounting Practice..
and
have bèen prepared in accordance wrth the requirements of Ihe Ch81ities Act 2011.
Basis for opinion
We conduded our audit in accordance with Intemalional Standards on Auditing (UK) IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in Ihe Auditorfs r8sponsibilities for the audil of
the financial Statements section of our report. We are IndependeNt of the charity in accordance with the ethical
requirements that are relevant lo our audit of the financial statements in the UK, induding the FRC'S Ethical
Standard, and we have fulfilled our olher ethical iesponsibililies in accordance with these requirements. We believe
that the audil evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concem
In 3LJditing the financial statements, we have conduded that the trustee use of the going con￿rn basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, wé have not identified any material uncertainties relating to events or
Cond￿lI0nS that, individually or colledively, may cast significant doubt on the charity's ability to continue as a going
concem for a period ol at least Iwelve months from when the finanaal statements are aulhorised for issue.
Our responsibilities and the responsibilities of the Trustee with respts¢t to going ¢oncem are described in the
relevant sections of this report.
Other information
The other infomiation comprises the infomalion included in the annual report other than the financial statements
and our auditorfs report Ihereon. The Trustee is iesponsible for the other information contained within the annual
report. Our opinion on the financial stalemenls does not eover the other inlorrnation and we do not expres5 any form
of assurance condusion thereon. Our iesponsibility is to read the other information and. in doing so. consider
whether the other information is materially inconsislenl with the financial staterllents or our knowledge oblained in
the course ol the audit. or othetwise appeals to be rnaterially misststed. 11 we identify such material inconsistencies
or apparent rnalerial misstatements, we are required to delèmine whether this gives rise to a material misstatement
in the financial statements themselves. If, based on the work we have performed, we conclude Ihal there is a
material misstatement of this othei infomation. we are requirad to report that fact.
We have nothing to report in this regard.
Matters on which wè are requirèd to report by exception
We have nothing to report in respect of the following matters in relation to whi¢h the Charthes {Accounls and
Reportsl Regulations 2008 require us to report to you if, in our opinion..
the infomation given In the financial statements Is inconsistent in any material respect with the trustee report.,
or
sufficient accounting records have not been kept,. or
the financial staternents are not in agreement with the accounting records., or
we have not re￿iVed all the infomalion and explanations we require for our audit.

THE PAWSON COTTAGE HOMES
INDEPENDENT AUDITOR'S REPORT {CONTINUEDI
TO THE TRUSTEE OF THE PAWSON COTTAGE HOMES
Responsibillties of Trustee
As explained more fully in the statement of trustee responsibilities. thè Trustee is responsible foi thè preparation of
the financial statements and for being sa115fied that they give a true and fair view, and for such internal ¢ontrol as
the Trustee determines is necessary to enable the preparation of finaNci81 statements that are free from matèrial
misst8tèment, whether due to fraud or error. In preparing the financial statements, the Trustee is responsible for
assessing the charity's ability to conb'nue a5 a going concern, disclosing, as applitrAble, matters related to going
concern and using the going concem basis of a￿UntINg unless the Trustee either Intend to cease operations, or
have no realisti¢ alternativè but to do so.
Audito￿$ responsibilities for the audlt of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in a¢cordance with the
Act and relevant iegulations made or having effect Ihereunder.
Our objectives are to obtain reasonable assuranc8 about whether the finar)aal statements as a whole are free from
mat8rial misstatement, whether due lo fraud or error. and lo issue an auditor's report that indudes our opinion.
Reasonable assurance is a high level ol assurance but 15 not a gLJarantee that an audit cL)nducted in ac¢ordan
with ISAS IUKI will always deiecl a material misstatement when it exists. Misstatements can arise frorr fraud or
error and are considered rnaterial if. individually or in the aggregate, they could reasonably be expected to influen
the economic decisions of users taken on the basis of these financial statements.
A further description of our respon5ibililies is available on the Finanaal Reporting Council's website at.. https'.11
www.frc.org.uklauditorsresponsibilities. This description foms part of our audito¢s report.
Extent to which the audit was conslderèd capable of detecting irregularities, including fraud
Iriegularities, illcluding fraud, are inslan¢es of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above and on the Finanaal Reporting Counal's website. lo delect material
misstatements in respect of irregularities. including fraud.
We obtain and update our understanding of the entity. its aetivities, its control environment, and likely fvlure
developments, including in relation to the legal and regulatory framework applicable and how the entity is complying
with that framework. Based on this understanding. we identify 3nd assess the risks of material misstatement ol the
financial statements, whether due to fraud or eiror, design perform aLJdil procedures responsive to those risks,
and obtain audit ewdence that is suffiaent and appropriate to provide a basis for our opinion. This includes
consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, induding fraud,
In response to the risk of irregularitiss and non-compliance with laws and regulations. induding fraud, we designed
procedures which induded
Enouiry of tnanagemenl and those charged with governance around actual and potential litlgation and
¢18ims a5 well 85 actual, 5U5peded and alleged fraud..
Reviewing minutes of meetings of those charged with governance.,
A55essillg the extent of compliance with the laws and regulations considered to have a direct material
effect on the financial statements or the operations of the entity through enquiry and inspection.,
Rewewing financial statement disclosures and testing to supporting documentation to assess complian
wVLh applicable laws and regulations",
Perfom)ing audit work over the risk of management bias and ovèrrida of controls, including tèsting of
Journal entries and other adjustments for appropriateness, evaluating the business rationale of significant
Ir8n58ctions outside the nomial course of business and reviewing accounting estimates for indicators of
potential bias.
Because of the inherent limitations of an audit, Ihere is a risk that we will not detect all irregularities, including those
leading to a material misstaternent in the financial statements or non-cornpliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions reflected
in ihe financial statements. as we will be less likely to be¢ome awarè of instances of non-eompliance. The risk of
not detecting a material misstaterment resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, interitional omissions, misreprésèntations, or thè ovèrrida of int8mal control.

THE PAWSON COTTAGE HOMES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEE OF THE PAWSON COTTAGE HOMES
Other matt8rs
Your attention 15 drawn to the fact that the charity has prepared financial statements in accordance with "Accounting
and Reporting by Gharities.. Statement of Recommended Practice 8pplicable to charities preparing thèir accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las
arnendedl in preference to the Ac¢ounting and Reporting by Charities." Statement ol Recommended Practice issued
on 1 April 2005 which is referred lo in the extant regulations but has now been withdrawn.
This has been done in older for the financial statements to prowde a true and fair view in accordan￿ with ¢urrent
Generally Accepted Accounting Practice.
Use of our report
This report is made solely to the charitys Trustee, as a body, in accordan￿ with part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's Trustee
Ihose matters we are required to state to them in an audilofs report and for no olher purpose. To the fullest extent
pemiilled by law, we do not accept or assume responsibility to anyorie other than the charity and the charity's
Trustee as 8 body. for our audit work. foi this report, or for the opinions we have fom)ed.
Alison Whalley (Senior Statutory Auditor)
for and on behalf of Azets Audit Setvices
i..[q I,
Chartered Accountants
statutory Auditor
Carfton House
Grammar School Street
Bradfoid
BD1 4NS
Azels Audit Selm￿$ is eligible for appointment 8$ auditor of the charity by wrtue of ils èligibility for appointment as
auditor of a Company under section 1212 of the Companies Act 2006.

THE PAWSON COTTAGE HOMES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Unrestricted
funds
funds
2025
2024
Notss
Income from:
Chaiitable activities incom8
Investmènts
46.077
337
42,127
Totsl income
46,414
42,127
Ex
enditure on:
Charitable actiwties expenditure
46,514
40,179
Nèt lexpenditurellineome for the yearl
N•t movement in fund¥
11001
1,948
Fund balances at 1 Apnl 2024
454,696
452,748
Fund balances at 31 March 202$
454,596
454,6
The statement of financial aclivilie5 includes all gains and losses rectsani5ed in the year.
All income and expendiluie derive from continuing acb'vities.

THE PAWSON COTTAGE HOMES
BALANCE SHEET
AS Af31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
10
563,385
569,225
Current assets
Debtors
Cash at bank and in hand
11
2.335
10,666
22,093
6,419
13,001
28,512
Crèditors: amounts falling due within
onè yèar
13
17,2411
19,1401
Nel current assets
5,780
19,372
Total assets less current Ilabilities
569,145
588,597
reditors-. amounts falling due aftèr
more than one yaar
14
1114,5491
1133,9011
Net assets
454,596
454,896
Income funds
Unrestricted funds
454,596
454,696
454,596
454.696
The financial statements were approved by the Trustee on 26 September 2025
Abbeyfield the Dales Limited
Trustee

THE PAWSON COTTAGE HOMES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policie3
Charlty information
The Pawson Cottage Homes is an unincorporated charity registered in England and Wales.
1.1 Accounting cortvantion
The accounts have been prepared in accordance with the charity's Trnst deed, the Charities Act 2011 8nd
"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021. las arnended for accounting periods commen¢ing from 1 January 20161. The
charity is a Public Benefit Entty as defined by FRS 102.
The charity has taken advaniage of the proirisions in the SORP ft>r charities applying FRS 102 Update
Bulletin 1 not to preparè a Statement of Cash Flows.
The finanaal statéments have departed from the Chaiilies (Accounts and Reports) Regulations 2008 only to
the Èxtent required to provide 8 trLJe and fair view. This départure ha5 involved following the Statement of
Recommended Piactice for thariliès applying FRS 102 rather than the version of the Slalemènt of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements aré prepared in sterling, which is the functional currency of Ihe charity. Monetary
amounts in these financial statements ale rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. Thè principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of appioving the financial statements, the Trustee has a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustee
continues to adopt the going concein basis of accounting in preparing the financial stat¢ments.
1.3 Charitsble funds
Unrestricted funds are available for use al the discretion of the Tru51ee in furtherance of their charitable
objedives.
The Charity has T)0 restricted or endowment funds.
1.4 Incoming resources
Income is recognised when the charity is legally enlrtled to it, after any performance condltions have been
met, the amounts can be measured reliably and it is probable that inc4)me will be re￿ived.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless perfomiance condrftions require deferral of the amount. Income tax ieooverable 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 rf the charity has been notified tsf an impending distribution.
the arnount is known and receipt is expected. If the amount is not known, the legacy is treated as a contingent
asset.

THE PAWSON COTTAGE HOMES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policiès
Icontinuedl
1.5 ReSoU￿eS expended
Liabilities are recognised as soon as there is a legal or consliuctive obligation comrnitting the charity lo the
expenditure. All expenditure is accounted for on an ac¢ruals basis and has been classified under headings
that aggregate all costs related to the category.
Charitable expenditure comprises those costs in¢urred by the charity in the delivery of its acti￿lieS and
services for its benefiaaries. It indudes both costs that can be allocated directly to such activities and Ihtsse
costs of an indirect nature necessary to support them.
1.6 Tangible fixed assets
Tangible f1xed assets are initially measured at Cost and subsequently measured at cost, nel of depreciation
and any impairment losses.
Depreaatlon 15 recognised so 8$ to write off the cost or valuation of assets. less their residual values over
their useful lives on the following bases..
Freehold land and buildings
Fixtures and fittings
l°/0 per annurn straight line basis
20¢A straight line basis
The gain or loss aiising on the dispasal of an asset is deterTllined as the difference between the Sale
proceeds and the carrying value of the assel and is rècognised in Ihe statement of financial activities.
1.7 Impairment of fixed assets
At eath reporting end date, the charity reviews the e8rrying amounts of its tangible asset5 to deterrnine
whethér there Is any indication that those a55els have suffered an impairment loss. If any such indication
exists. the recoverable amount of the asset is estimated in order to determine thè exlenl of the irnpairment
loss lif any).
1.8 Cash and cash equivalènts
Cash and cash equivalents include cash in hand, deposits held at call with bank5. Other short-term liquid
investments with OTigin31 maturities of three months or less.
1.9 Financial instruments
The chanty has eleded to appty the provisions of Sedion 11 'B8sic Financial Instrurnents, and Saction 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instrLJments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Basie financial assèts
B8sic financial assets, which include debtors and cash and bank balances, are initially measured al
tiansaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unles5 the arrangement constitutes a financing transath"on, wheré the transaction is
measured at the present value of the future receipts discounted al 8 markel rate of intere51. Financi81 assets
dassified a5 receivable within one year are not amortised.
10

THE PAWSON COTTAGE HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Icontinuedl
Basic financial liabllities
Basic financial liabilities. including creditors and bank loans, are initially recogni5ed al transaction price unless
the aTl8ngemenl constilules a financing tiansaction, where the debt instrument is measured at the present
value of the future paymellts discounted at a market rale of interest. Financial liabilities classified as payable
within one year are not amortlsed.
Debt Instruments are subsequently eArried at amortised cost, using the effective interest late method.
Trade creditors are obligations 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. 11 not. they are piesented as non-¢urrent liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effedive interest meth(xl.
Derecognition of financial liabilitles
Financial liabilities are dereoognised when the charity's contractual obligations expire or are discharged or
cancelled.
Crltical accounting estimates and Judgements
In the application ol the charity's accounting poliues. the Trustee is required lo rnake judgements, estimates
and assumptions about the carying amount ol assets and liabilities that are not readily appaient from other
sources. The eslimales and assoaated assumptions are based on historical 8xperience and other factors that
are considered to be relevant. Actua1 results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing b8sis. Revisians to a￿oUntIng
estimates are recognised in the period in which the estimate is revised where the revision affec15 only that
period, or in the period ol the revision and future periods where the revision affects both current and future
periods.
Charitable a¢tlvlties incomè
2025
2024
Maintenance chargès
46.077
42,127
Investsnents
Unrestrietad
funds
Totsl
2025
2024
Interest iecaivable
337

THE PAWSON COTTAGE HOMES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable activities expenditur¥
2025
2024
Depreaation and impaimient
Establishment costs
Repairs and maintenance
Subscriptions and donations
Legal 8nd profession81
7,640
8.722
8,703
346
7.763
6,902
5.432
4.848
282
7.310
31,174
24,774
Share of govemancè costs (see note 61
15.340
15,405
46,514
40.179
SupportC05ts
Support Governance
costs
costs
2025
2024
Bank ¢harges
Loan interest paid
116
11,624
116
11,624
41
12,384
Audit fees
3,600
3,600
3,000
15.340
15.340
15,405
Analysed behveen
Charitable activities
15,340
15,340
15.405
All support costs are allocated to the one Charitable activity.
During the period £3.eoo12024 £3,000) wa5 paid to the auditor in respect of audit fees.
Trustee
During the period management charges of £6,500 12024 £5,975) were paid to Abbeyfield The Dales, the
charity's sole trustee.
Employee¥
There were no employees during the current or prior year.
2_

THE PAWSON COTTAGE HOMES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 01 section
252 of the Taxation of Ghargeable Gains Act 1992 to the extent that these are applied to ils chaiitable objects.
10 Tangible fixed as$8ts
FrÉehold land Fixtur88 and
and bulldlng5
fittlng5
Total
Cost
At 1 April 2024
Additions
619,962
7,200
1.800
627,162
1,8LX)
At 31 March 2025
619,962
9,000
628.ge2
Deprèclation and impaimient
At 1 April 2024
Depreuation charged in the year
57,235
6,200
702
1,440
57,937
7,640
At 31 March 2025
63,435
2,142
65,577
Carrying amount
At 31 March 2025
556,527
6,858
563,385
At 31 March 2024
562,727
6.498
569,225
Debtors
202S
2024
Amounts falling due within one year..
Tradè debtors
Amounts owed by connected company
Prepayments and accrued income
445
18,931
2,717
2.335
2,335
22,093
13-

THE PAWSON COTTAGE HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Loans and overdrafts
2025
2024
Bank108ns
116.470
136,516
Payable within one year
Payable after one year
1,921
114,549
2,615
133,901
Amounts included above which fall due after five years..
Payable by instalments
1104,8231
1120,1351
The long-lerrn loans are secured by fixed charges over the freehold property.
13 Creditors-. amounts falling due within one year
2025
2024
Notes
Bank loans
Trade ￿edItorS
Other creditors
Aceru8ls
12
1,921
747
973
3,600
2,615
3.525
3,QOO
7,241
9,140
14 Cr&ditors: amounts falling due after more than one year
2025
2024
Notes
Bank loans
12
114,549
133.￿1
15 Relatsd patytransactions
Ouring the period the Charity paid £6,500 12Q24 £5,975) in management charges to Abbeyfield The Dalè5
Limited. the charity's sole trustee. At the year end the chgrily owed £973 12024-1£18,93111 lo Abbeyfield The
02165 Limited.
14-