2025-03-31-accounts - The Friends of Whitstable Healthcare

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REGISTERED CHARITY NUMBER: 233828

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

THE FRIENDS OF WHITSTABLE HEALTHCARE

THE FRIENDS OF WHITSTABLE HEALTHCARE

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025

	Page
Report of the Trustees	1
Statement of Financial Activities	3
Statement of Financial Position	4
Notes to the Financial Statements	5
Report of the Independent Accountants	9
Income and Expenditure Account	10

THE FRIENDS OF WHITSTABLE HEALTHCARE

REPORT OF THE TRUSTEES for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have the adopted the provisions of 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 (FRS 102) (effective 1 January 2015).

CHANGE OF NAME

On 04 June 2024, the charity changed its name from Friends of Whitstable Hospital and Healthcare to The Friends of Whitstable Healthcare.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The purpose of the charity is to provide support to the Whitstable and Tankerton Hospital and to provide support for medical care in health centres and in the community of Whitstable and the surrounding area.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity’s income is derived from fund raising activities and from gifts.

During the year, equipment donations totalling £156,345 (2024: £243,719) were made.

FINANCIAL REVIEW

Reserves Policy

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately six months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs and to respond to emergency applications for support which may arise from time to time. Funds were maintained at this level throughout the year.

Surplus funds, although not restricted, are being retained to meet future unspecified major projects within the scope of the charity’s activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Charity law 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 surplus or deficit of the charity for that period. In preparing those financial statements, the trustees have:

Selected suitable accounting policies and then applied them consistently;
Made judgements and estimates that are reasonable and prudent;
Stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
Prepared the financial statements on the going concern basis.

The trustees have overall responsibility for ensuring that the charity has appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 233828

Principal address Whitstable and Tankerton Hospital Northwood Road Whitstable Kent CT5 2HN

Page 1

THe FRZENDS OF wH[rsrLE HEALIHCARF AEPORT OF ThE Trlisriis lor th• Y•atr end•d 31 I1h 2025 AtPEIiB4CE AIID &lD¥IIIISTrAnvi DeYAILS (t•Thllnu•d) Mfs fi Mk•r ILh•irni•n) Nrs M E Ahvm (Vte Chairmil Mrs P Ca145- r¢sbgnEd 7 fte 2025 Mrs L Ooyle Mrs B Thllv Mrs C NeLsc Mr5 E Swan-8e Nrs J E eutkm•h Mr loln trIeIt- appolrted 22 October 2024 Mr5 K•thryn FfvJ- •Fp)Inted 22 Octot*r 2024 tnd•pknd•nt •x•nlMr Hlklry Lfd hart¢r¢d Accountsnt5 158 Stroet Kent cr6 5NP •rlC InNflI

THE FRIENDS OF WHITSTABLE HEALTHCARE

STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) for the Year Ended 31 March 2025

Funds 2025 Notes £ Incoming resources: Voluntary income: Donations & legacies 266,539 Investment income 2 867 Dividends received 5,108 Activities for generating funds: Fundraising income 3 22,122 Incoming resources from charitable activities: Subscriptions 615 Income tax recovered - Total incoming resources 295,251 Resources expended Costs of generating funds: Raising funds 11,183 Charitable activities 164,736 Total resources expended 4 175,919 STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES Net incoming resources before other recognised gains (net income for the year) 119,332 Other recognised gains Gain/(loss) on revaluation of investments 1,198 Net movement in funds 120,530 Total funds brought forward 225,678 Total funds carried forward 10 346,208 Unrestricted	Restricted Funds 2025 £ - - - - - - - - - - - - - - -	Total Funds 2025 £ 266,539 867 5,108 22,122 615 - 295,251 11,183 164,736 175,919 119,332 1,198 120,530 225,678 346,208	Total Funds 2024 £ 1,194 293 9,900 17,258 695 -
			29,340
			8,193 256,060
			264,253
			(234,913) 17,475
			(217,438) 443,116
			225,678

Movements in funds are disclosed in Note 10 to the financial statements.

The notes form part of these financial statements

Page 3

ThE WENDS OF wMrrsTADLE HEALTHCARf SrATEME1 OF FINAPIttAL POSMON r th• Yr Ended 31 M•r TOTAL As$fTJ Lca8 eUAAeNY LIAtttLITIES 225 678 FUNDS Unrestrlct•d fur io 225 678 The ch•ety li •ntldtsJ 10 ex916 ouOY( S•thon 477 ol th• Ctynp•nles Art IW6 for th• y••r knd•d 31 M•rrh 1025. The mem5 have ¢h•rty to oltsln an aud of ts flfiafftd ststtylmftts for year •id&l 31 Marth 2025 In •ccordarK• 476 of the ComwbES 2¢)06. The trustees acknaed th•k I11e9 for: {•) ensurfng that ihe tharty keep5 •ccountlng 15 P4ch Sethn5 386 Ind 387 ¢f Companles A¢¢ 2006 Ind Ibl prtpartng flnancl ststeiren¥s ¥Jhlch ge a true and lalr wte cl Jll•lrs of the compony as at the enil of e•¢h flNndJl yeor of tts %urWus dendf for •Kh fin•n¢i•l ye4r In occordonce th• r4u1r¢mts of Sectn8 394 J95 and coThWy with th• re4ulr•m•nts ofthe CompaThles Aa 2c#)6 relating to hnènd•l ststements. so far as aFwicaNÈ to the ¢omwny. Th2 Ilnon¢i•l stat¢rn•nts hm pr•p•r•d In •crArdènce FIABrthl Rwrtirtg Sbbndard 102 Yh• Hnancl Reportlng Standarf awlkat In the UK and Aeput of IrelJnd" •nd Ad 2006. The nnancial st•ten*nts wtre •pproved by the ot trustee5 on sned on its behètt Dy.. . •nd w¢re Mrs G eaxer (Cha afil - Trnstee Pa90 4

THE FRIENDS OF WHITSTABLE HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value.

Financial Reporting Standard Number 1

Exemption has been taken from preparing a cash flow statement on the grounds that the charity qualifies as a small charity.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectivities of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Grants and contract funding payments are recognised when receivable;
Investment income is included when receivable.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT and is reported as part of the expenditure to which it relates:

Costs of generating funds comprise the costs associated with both the costs of attracting the income and those of providing the facilities to generate the income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
INVESTMENT INCOME

Investment income 3. FUNDRAISING INCOME Fundraising events Collection boxes Estuary view café Trolley service Vending machine	31.3.25 £ 867 867 31.3.25 £ 8,985 311 11,829 97 900 22,122	31.3.24 £ 293
		293
		31.3.24 £ 5,097 478 11,683 - -
		17,258

Page 5

continued…

THE FRIENDS OF WHITSTABLE HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025

4. TOTAL RESOURCES EXPENDED

Basis of allocation Costs directly allocated to activities Other fundraising Direct Estuary view café Direct Trolley costs Direct Support costs allocated to activities Affiliation fees & insurance Usage AGM costs Usage Accountancy Usage Bank charges Usage Equipment donated Usage Newspapers Usage Portfolio fees Usage Depreciation Usage Hospital funding Usage Other Usage Total resources expended	Charitable activities 2025 Total £ £ 5,192 5,192 5,925 5,925 66 66 946 946 - - 888 888 208 208 156,345 156,345 1,041 1,041 3,989 3,989 188 188 - - 1,131 1,131 175,919 175,919	2024 Total £ 2,170 6,023 - 901 80 888 266 243,719 897 3,723 99 5,270 217
		264,253

Page 6

continued...

THE FRIENDS OF WHITSTABLE HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees’ Expenses

During the year, the following trustees were reimbursed expenses: Mrs L Doyle £6,367.15 Mrs G Baker £33 Mrs C Nelson £94.80 Mrs M Ahern £192.96 Mr I Heatlie £1,185.28

6. TAXATION

As a charity The Friends of Whitstable Healthcare is exempt from tax on income and gains falling within section 505 Of the Taxes Act 1988 or s256 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.

7. TANGIBLE ASSETS

Plant and machinery etc. £ COST OR VALUATION At 1 April 2024 299 Additions 443 At 31 March 2025 742 DEPRECIATION At 1 April 2024 197 Charge for year 188 At 31 March 2025 385 NET BOOK VALUE At 31 March 2025 357 At 31 March 2024 102	Plant and machinery etc. £ COST OR VALUATION At 1 April 2024 299 Additions 443 At 31 March 2025 742 DEPRECIATION At 1 April 2024 197 Charge for year 188 At 31 March 2025 385 NET BOOK VALUE At 31 March 2025 357 At 31 March 2024 102	Plant and machinery etc. £ COST OR VALUATION At 1 April 2024 299 Additions 443 At 31 March 2025 742 DEPRECIATION At 1 April 2024 197 Charge for year 188 At 31 March 2025 385 NET BOOK VALUE At 31 March 2025 357 At 31 March 2024 102	Plant and machinery etc. £ COST OR VALUATION At 1 April 2024 299 Additions 443 At 31 March 2025 742 DEPRECIATION At 1 April 2024 197 Charge for year 188 At 31 March 2025 385 NET BOOK VALUE At 31 March 2025 357 At 31 March 2024 102
			742
			197 188
			385
			357
			102

8. FIXED ASSET INVESTMENTS

Other investments £ COST OR VALUATION At 1 April 2024 374,826 Additions 100,000 Disposals (200,000) Revaluations 3,183 At 31 March 2025 278,009 NET BOOK VALUE At 31 March 2025 278,009 At 31 March 2024 374,826	Other investments £ COST OR VALUATION At 1 April 2024 374,826 Additions 100,000 Disposals (200,000) Revaluations 3,183 At 31 March 2025 278,009 NET BOOK VALUE At 31 March 2025 278,009 At 31 March 2024 374,826	Other investments £ COST OR VALUATION At 1 April 2024 374,826 Additions 100,000 Disposals (200,000) Revaluations 3,183 At 31 March 2025 278,009 NET BOOK VALUE At 31 March 2025 278,009 At 31 March 2024 374,826
		278,009
		278,009
		374,826

Page 7

continued…

THE FRIENDS OF WHITSTABLE HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025

8. FIXED ASSET INVESTMENTS (continued)

Cost or valuation at 31 March 2025 is represented by:

		Other
		investments
		£
Valuation in 2025		278,009
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	31.3.25	31.3.24
	£	£
Other creditors	888	224,534

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

10. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
		Net
		movement
	At 1.4.24	in funds	At 31.3.25
	£	£	£
Unrestricted funds
General fund	225,678	120,530	346,208
TOTAL FUNDS	225,678	120,530	346,208

Net movement in funds, included in the above are as follows:

Incoming resources Resources expended £ £ Unrestricted funds General fund 295,251 (175,919) TOTAL FUNDS 295,251 (175,919)	Other gains Movement in funds £ £ 1,198 120,530 1,198 120,530	Other gains Movement in funds £ £ 1,198 120,530 1,198 120,530
		120,530

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025 or 31 March 2024.

Page 8

CHARTERED ACCOUNTANTS' INDEPENDENT EXAMINER’S REPORT TO THE BOARD OF TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF THE FRIENDS OF WHITSTABLE HEALTHCARE

We report on the accounts of the company for the year ended 31 March 2025, which are set out on pages 3 to 8.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to our attention.

Basis of independent examiner’s report

Our 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 explanations 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 as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with our examination, no matter has come to our attention:

(1) which gives us reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 386 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or

(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Hilary Adams Ltd Chartered Accountants 158 High Street Herne Bay Kent CT6 5NP

Date: ............................................

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The Friends of Whitstable Healthcare Detailed Income and Expenditure Account For The Year Ended 31 March 2025

2025 £ £ 266,539 311 8,985 97 11,829 615 867 5,108 900 295,251 5,192 5,925 66 (11,183) 369 946 192 166 888 3,989 208 - - - 156,345 211 193 188 1,041 (164,736) 1,198 120,530	2025 £ £ 266,539 311 8,985 97 11,829 615 867 5,108 900 295,251 5,192 5,925 66 (11,183) 369 946 192 166 888 3,989 208 - - - 156,345 211 193 188 1,041 (164,736) 1,198 120,530	2024 £ £ 1,194 478 5,097 - 11,683 695 293 9,900 - 29,340 2,170 6,023 - (8,193) - 901 - - 888 3,723 266 5,270 14 80 243,719 136 67 99 897 (256,060) 17,475 (217,438)	2024 £ £ 1,194 478 5,097 - 11,683 695 293 9,900 - 29,340 2,170 6,023 - (8,193) - 901 - - 888 3,723 266 5,270 14 80 243,719 136 67 99 897 (256,060) 17,475 (217,438)
	295,251 (11,183) (164,736) 1,198
369 946 192 166 888 3,989 208 - - - 156,345 211 193 188 1,041		- 901 - - 888 3,723 266 5,270 14 80 243,719 136 67 99 897

	120,530		(217,438)

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