REGISTERED CHARITY NUMBER: 242256 the Trustees alld Unaudlted Fin#n¢i#l St*timellts for the Ytar Endtd 30 Se tember 2025 for htin Ale Centre htln nitarlAn ale Centre Wilson Howc Limiied Chaftered Ac¢ountant5 212A J3ocking Lanc Greenhill SheffJ¢ld Yorkshi2E S8 7BP The Ni Tradin htin ale CeDtre htin Unitaria entre Contents of the FlnMncl#l.Statements for the lear Ended 30 Se tember 2025 Pgge Report of the Trustee5 Independent ExAminer's Re￿rt StAtemellt of FinADCiAI Activities Balante Sheet 40iU to the Flnanclxl Statements 8 to 15 Det#ilvd St#temettt of Financial Actii'itie$ 16 to 17 e P41 htin ale Centre Tradin as The Yi htin ale Centre ort of the Trustees tarL ternber 202 th The t￿SleeS present their repon with the financial statements of the charity for the year cndcd 30 S¢picmb¢r 2025. The tru5t¢es liave adopted the provisions of Accounting and Reporting by Charities.. St21emeni of Recommended Practice applicable to cliarities preparing ihLir accounts in aLcordan¢e with the Financial Reporting Standard applrcable in the UK and Republic of Ireland IFRS 1021 Irffertive l January 20191. OBJECTIVES A,YD ACTIVITIE Objectives And sims The Object of ihe Charity is forthe benefit of the public. to fi￿her the religi¢Jus and othercharitable work of the Unitarian and Frce Christian Churches ittcluding.. a) the ￿lIef Of thosc in nccd by reason of agc. ill-hcalth, financial hardship or other disadv8Htage,' a￿1 b) the provision of fa¢iliti¢s foi the e(lucation ofstudtnts- of educational establishments. ACHI F.IIF,f¥iF.IY T AND PLRTrX)RMANCE Charitable aetivities Thc h(>spiialily %¢¢Lor covcrs a wide range of e51ablishnicnls biii mally arc facing inLica51ng findniial pre55UTC5. TIIC Nighiingale Centre is a150 tssked to find the right paih ihrough Ihe%e challenging times. The total deficit for the financia yeaT Wdb £IOO,000. Th¢r¢ Wds. howcver. expenditure amouniing ￿ £164.000 Telatinu io repairs, planncd maior roor works 2nd tlie refurbi8hmeni of boih BaTleycroft Cottages. Planncd expcnditurc in connection iviih the re-roofing project intyludeddesign improvtments to the troublesome valley gutiers. It was also deLided to mov¢ futward with the significant refurbishment ot-both l and 2 Barleycrofis C0112ges. Althvugh this resulted in a ltsss of relit this year the improvement it) the lei'el of income going forward will prove to be a financial boost. Unitarian bookittgs at the Ccntre rcmain at over 4￿/￿. We acknowledge noi only the tremendous WO￿ of the Send a Child to Hucklow charity in giving holidays to chEldren from deprived aieas but also thc benefieial impact of (hose bookings on the finances of the Centie. We keep our rates for SACH as low as possible. In addition. theic is no chargc f(IT childt¢n attending Junior Illeekends. Although booking incom¢ inLTca%&% year on year the rn05t significant factor regarding thc K'iabtlity of the CentTe is the staff cosis a% a ￿rcentage of the Ix)oking income. This m¢tTi¢ coniinucs io be an tsngoin8 challenge. Most staft arc on contract and although ivell occupied during the profitable sumrner month5 there 15 a lack of sufficient booking% during the depihs of winter io preveni the staff cost pcrLeiJtage of booking incornc Tcaching a level where too tnany months arc loss making. The trustees curreiitly have a strong focus on 1he future long lem biability of the Ccntre. The Nightingale Centre is now ofFicially also registcred as a Charitable IncorpL)raleO Organisation (CIO) although the assets of the present cliarity are not yet transferred. In the procts% of beLoniing a CIO we had undcrt&ken a fundamental revicw of our Safcguarding Policy. There wa need 10 make Clear that nonc of thc staff arc cmployed to work direcily ￿'ITh Children. In rhc same vctn ihc tru81￿$ do not oigFitaise any activities by engaginbF volunteers on khalf of any group booking ihc Ccntrc. Thi% will result in a nec¢sbary chang>¢ in ih¢ boukin¥ PToce(Jure fur one of longy established bookin&Trs n2mely, th¢ Winter Walkinu Wcckcnds, tirsl esiablished by a mallagjemellt comniittee member some decades ago, whith must now. IK booked on the S￿ne basis 5 all other groups that visit thc Ccnirc. Two trLL%i¢¢S, Dui H¢w¢idine and Colin Pariingion who had been very long- standing member.% of ihe tom)¢r managcmcnt committee steppcd doivn in April 25. Both had inade a tremendous contribution io th¢ management of the Centre ovcr nydlly yLars. W¢ w¢r¢ also s(ITry to lose the services ot Cathy MaszialerL and Richard Crotnpton during thc ycar and w'e thank them for their very positive contrihutinn to th¢ nagFenient of Ibe charity. We are pleased to record ihat Andrew Cooper, who has acicd as our legal ad*iser for over 30 years, has been appointed as a ttU51ee and GA Executive Committee member Stephanie Bisby has declared willrNgne55 to serve a5 a trustee. Page I The Ni Tradin hti ale Centre as The Ni htin Ullitaria ale C.entre rtofth Tr for th¥ Year End¢d.10 S¥ $t tefftber 2025 FINANCIAL REVIEW, Reserves poltcy It is the policy of the Charity to maintain ulutstricted funds, which are the frce reserves of the Charity. at a level that equates 10 appioximately one year's unre5tNcted expenditt]Te. This PTOI'ides Sufficient filiids to cover managemenL adminibtration and suppori ¢ostb and to respund its umergÈniy mainienJn¥¢ which ￿5¢ Irom time tv lime. Unr¢strict¢d funds weTe tnaintained at this level throughout the year together wilh suificient fiinds to cover the cost of the buildills developTnent. Financixl Review The hospilaliiy sector covers a widc range of esiablishments bui many are facing inireasing finanLi#l pressures. The Nigh(Ingale C.enlre 1% al%0 ts%k¢d tft fjnd the right path Ihrnuyh ihe.%e challenging time8. The total deficit for the financial year wa5 £100,000. 'fhere was. however, expenditure amounting to £164,OOU relating io repairs, planned major Th￿f works and ihc rcfurbi.qhmenl olhoth Barleycrofi Cotiage8. Although booking income increases year on year the mosi si￿]rIcant facior regarding the viability of the Centre is the staff Losts a5 a perLrntage of tht booking income. Thib metTiC eontinues to be an onsioEn&i challenge. Most staff are on conlraLt and alihuugh well occupied during the profitable suminer tnonths there is a lack of sufficiLnt bookings durin¥ the depth5 of winter to prevent the staff cost percentage of booking income reaching a level wliere 100 many months are loss making. The tn2$1¢¢.% Currcntly hav¢ a %trong focus tsn thc fvturc long tcmi viability of the Centr¢. Unitarian bookillg5 at the Centrc remain at over 400/0. We acknowlcdge not only the trem¢ndous work of the Send a Child io Hucklow charity in gifving holidays to children from deprived areas bui also ihe beneficial impact of those booking75 on the finances of the Centre. Once again, we are grateful to the many Friends of Hucklow who continue to support the Lentr¢. Page 2 Tbe Ni Tr*din htin #le Centre as The Yi htin UDitarian ale Centre STRucfuRE,GOVERNANCE AND MANAGEMENT Governlng doeument The ¢harity i4 corttrolled by ils govetnsng (Jocument, a deed of trust and constitutes an ullinLorporated Lharity. Organi58tional $truc¢ure There had been a si&Ft]ifJcant chanLTe in the organisaiion struciu￿ during the previous financial year. Until 31 si Augusi 2024 the Mana¥ing Trusiees were the peTsonb who were th¢ mtmbers of the Executive Committcc IEC) of The General A5SCTnbly of Unitarian and Free Clinstian Churches IGAI who dele¥Taled Ihe active management of The Nigliiingdle Centre INC.) to a Managcincnl Comniittcc. Following a governancc revieiv Ihc EC acting a% truqtees of the (JA had made the deciston to move towards a¢hieNing Charitable Incorporate£1 Orgallisaiion IC.10} statu5 for the GA. With ihe GA moving to CIO status. it was considered timely to reglllarise the position of the NC charity. as well. Both the EC and the NC ManauFement Commiiiee, aft¢r s¢¢king advic¢ and bubsequeni approval ofihe Charily Commi55ion. lelt that it would be dppropriitte ab a tirst btep. ￿ combine the resTX)nsibilities of trusteeship with the active Tnanagemenl of the CeRlr¢ and transfer the trusteeship of the NC Irom ihe EC to the then Mana¥eintni Commiiiee. This Ihen tnhblrd the NC. to Inake an application to become a CIO. The subsequent application was %ucce%stiil and Thv Nightingale CenlTe 15 offjcially also regi%icrcd a8 a Charitable In¢orporaiLd Oiganisation ICIOI. The CIO is considercd to be a ncw charity and iherelore has a new charity number. No as.get% of tlic prc8cni chariry arc yet transferred and for the time being we continue to operate under the governing docwn¢nt of th¢ preseni charity. REFERENCE AND ADMINISTRATIVF, DF.TAIIS Reg5stered Ch*rÈt)' number 242256 Princip&l Address Tlie NisThtin8ale Centre Grcal Hucklow Buxion Derbyshire SK17 8RH Pag¢ 3 Tbe F4i Tradi htin #le Centre as The Yi htin Uoitarla ale Centre rt of the Trustees arEn orthe Tru5tee8 J Jacobs Bve are a5 follows.. Incoming resvurL¢¥ Resources xpended Gain5 and losses Movement itt fuTKIs Unrestritted funds General fvnd Capital fijnd 482.691 1518,625) 135,9341 26 482 TOTAL FUNDS A current year 12 monihs and prioryear 12 months combined position is as lollow5'. Net mvvertxenl in fi]nds Al I/IIV23 Al 3019125 Unrestrlcted funds ti¢n¢rdl tiind Mark Anthony James Legacy Fut Capital fi￿d 492,R17 400.000 2 168 596 (221253) 271,564 400,0 113 278 TOTAL FUNDS A Lu￿ent year 12 months and prior year 12 month5 cornbined net movement in funds. included in the aly)ve are as tollows.. Resources expended Gain5 and losse5 Movcmcnt in funds resouires Unre$trl¢ted funds (i¢n¢ral fund Capital fimd 930.158 11.088.292) 1158,134} 107 TOTAL FUNDS Page 14 tOTttinuLYi... The Tradin htiD ale Celltre as The Yi htin Ditaria ale Centre Nott$ to the Finan¢i#l 14. RELATF.D PARTY DISCLOSURES There were no related party tran%a¢tions for the year ended 30 September 2025. Page 15 continued... The Ni TY4din hti ale Centre #s The Unitarian ale Ctntre Detailed tatement of Financial Activities 30.9.25 30.9.24 IPICOME AN'D ENDOWMENTS DonatioDs and legack5 24.4S0 87.662 Other trading Aetivities Shop it5Lvme Sponsorships 38J171 35,823 439 39,406 36,262 I￿￿¢S¢M¢￿t income Rcnls TeLciwcd Qther fixed a%%et inv- UnFtT D¢pv¥it aLLuunt ￿ter¢st 17.613 6,869 20,531 2,933 28,941 32,408 Chgrltsble Actlvitles Unit3r2ai) ¢h2riiable activities Send a Lhild to Ilucklow Fund An¢illary Lrading Educational and othcr charitablc activities Go&ernmcnt granLS 103,322 60,700 4,¥14 185.834 121.798 53,734 3,954 146.873 Total Ineomlllg resoiirees 447,467 482,691 EXPEYDITURE Other tradlng *tdiryties Costs allocatcd to'activitics for gcncrdting fun¢L8" 63.117 51,863 Charitable #etivities Wages Social sc¢urity Penbions Food and catering purchases Insurance 265,528 13J56 7,044 6¥.478 9,616 38,785 550 543 1,765 3,260 26,144 164.132 599,201 258,782 8.674 3,418 62,772 8,iM7 27,568 1.959 lJ58 Telcpholle Postagc and statiimery Advcrtssing Committee ex￿n9 ConsultanLy ftes Repai￿ and rLnLwa]s Carried foTh¥ard 28,561 86.165 490.587 This page doe5 not forni part ot'the statutory financial ststements Page 16 heNi Tradi ntre The N5 hti nitarian #le C.entre Dttfiiled Statement of Financial Actii'iti tem er20 30.9.25 30.9.24 Charitable actii'ities Brought forward taundry Staff iravel and training Bank ihdrgbs DepiECILition of property improvernents 599,201 22,756 6Y4 1,662 6,856 490,587 16,760 ,517 1,495 6,856 Less.. costs allocated to"a¢tiviiie$ fOrgene￿tIngi funds" 56&052 517,215 Support eosts CTt>vernance costs Accountancy aild legal fees Total resources expended Net expeRditure This page does not forni part of the statutory financial statemcnts Page 17