Reglstsved Company Number: 1576142 R•glstered Charfty Number. 283162 COMMUNITY Together is Better Oakfield (Easton Maudit) Ltd {Company Llmlted by Guarantee) Trustee Annual Report and Flnanclal Statement Foryoar Ending August 2025 Contents Report of the Trustees Page3to 12 Reportofthe IndependentAuditors Page13to 16 Siatement of Financial Activities Page17 Balance Sheet Page18 Cash Flow Statement Page19 Note of Financial Statement Page 20to 34 The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025 The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles ofAssociation. and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities. REFERENCE AND ADMINISTRATIVE DETAILS Oakfield IEa5ton Mauditl Ltd is a charitable company limited by guarantee, incorporated on 24th July 1981, and registered as a charity on 11 September 1981. The Company was established under a Memorandum ofAssociation, which established the objects and powers of the charitable company and is governed under Articles of Association as amended 15, April 2021. Reglstration with the CQC (Care Quality Commission). CQC Provider ID.. 1101652301 Board of Trustees 202412025 The members ofthe Board are Trustees ofthe Charitable Company and Direcior5forthe purposes ofcompany Law. The following Trustees held office durin9 the year.. Mrs. Sara Morrison - Chairperson Mr. Clive Reeder- Vico Chair Mr. lan Metcalf- Resigned March 2025 Mr. Alan Stapleton - Resigned March 2025 Mr. Richard Wood _Trustee Mrs. Claudia Slèbon - Trustee Mrs. Trudie Ray - Trustee Mr. Barry Day was co-opted onto the Board on 21" November 2024 and approved by Members atthe AGM in March 2025 Registered OfPice Easton Maudit Wellir)gborough Northamptonshire NN29 7NR Auditors Cotton Accountants LLP Statutory Auditors 1 Billing Road Northamptonshire NNI SAL Bankers National Westminster Bank PIC 40 Market Street Wellingborough Northants NN8 1AD Solicitors Borneo Martell Turner Coulston LLP Solicitors 29 Billing Road Northamptonshire NNI 5DQ STRUCTURE. GOVERNANCE AND MANAGEMENT Governlng document The Charty is a company limited by guarantee and is constituted by the Memorandum and Articles of Association of the Company. The Trustees of the Charity consist of both professional and local people with knowledge of Company Law. All major decisions of the Charity are made by the Trustees/Board of Directors. The Charity's risk policy is reviewed regularly and forms the basis for the reserves policy shown in the financial review. TNstee RecrultmenL Appolnlment and Development Trustees are recrLJited according to the skills, experience, and values they bring to Oakfield. We have a structured process in place involving a skills audit and governance assessment to ensure that the Board remains balanced and effective. We will continue to prioritise housin9-related expertise as we apply to become an RSL and expand our supported living provision. Prospective Trustees are sent a Trustee Pack, which includes= Oakfield's airn5 and objectives Trustee duties and time commitments Articles of Association Minutes from recent meetings Dates offurther meetings Key governance policies.. safeguarding, complaints, whistleblowing, equality and diversity They are invited to visit our Easton Maudit and Yardley Hastings locations, meet the Tenants and staff, and attend a Board meeting to observe our governance in action. Cèndidates are also invited to become members of Oakfield IEaston Mauditl Limited and agree to be bound by the Articles of Association. Trustees receive the following after sat15factory references, DBS check and formal appointment.. Charity Commission guidance on trustee responsibilities A summary of Directors. responsibilities ur)der the Companies Act 2006 Managerial and financial reports in advance of each meeting We are actively recruiting lead trustees and hope to have a full board of lead trustees within the next 12 month5. On an ongoing basis, Trustees are kept abreast of any updates in legislation. guidance and policy news published by the Charity Commission and Companies House and they are expected to take a regular interest in. and be familiar with, the activities undertaken at Oakfield. They are also encouraged to attend any courses deemed to be relevant to the role they fulfil on the Board. Members ofthe Charitable Companyguaranteeto contribute an amount not exceeding £5 to the assets of the Charitable Company in the event of winding up. The total number of guarantees a5 of 31 August 2025 was 22 Oryanisatlonal Struclur• and Governance In the last financial year, we welcomed one new Trustee and bid farewell to two other5. We currently have six Trustees, which we believe is an optimum number for our effective governance. Succession plannin9 continues, informed by our skills audit, to help identify what future needs might arise. Wg ar9 privileged to have as our Patron, James Saunders-watson, Lord Lieutenant of Northamptonshire and are grateful for the continued support from him. which is greatly valued. In support ofour application to become a Registered Social Landlord, we have conducted a formal governance assessment in line with the Charity Governance code. It has identified a number of areas for improvement in the seven key areas of governance. We are fully implementing the recommendations to enhance our leadership, compliance, and strategic supervision. The appointment of an independent consultant has reinforced our qualty assurance framework. Organisation, Service and Property audits are conducted by the Managin9 Director, Property Manager and Registered Manager, while we commission biannual, unannounced external audits through a social care consultsnt. Such multi-layered audit processes give substantial oversight and assurance to Trustees. Hou$ing and Support- Clarifying Our Dual Role Oakfield now operates as both a specialist housing provider and a support setvice provider. These funrtions are separate but closely aligned. In moving toward full Supported Living status, we have updated our organisation's structure, policies, and procedures to reflect this dual responsibility. Our senior leadership team have undergone specific training to understand this model of living and support. They are sharing their learning and knowledge with staff they supeNise to ensure that there is consistency across the whole organisation. We submitted the preliminary application to become a Registered Social Landlord IRSLI, we were successful with this stage and were invited to apply for the second stage of the application process. If approved as an RSL.this will formalise our role as a housing provider and ensure we are working to national standards for tenancy management, compliance, and governance. For the people we support, this transition will bring 9reater clarity, security, and alignment with their rights as tenants. Developm•nt Hlghllglrts The completion of Flats 8, 12 and 13 at Easton Maudit has brought the total number of self- contained flats on that site to 12. In total, across both sites, 24 people now live in their own flats. This is a major milestone ir) our transition to Supported Living. Most of the Tenants are now holders of tenancy agreements with Oakfield. We have introduced new policies, including rent and allocation policies, which reflect our responsibilities as a landlord. The irnpact of these changes on individuals and families has been minimal. but the structural clarity ensures we remain compliant, transparent, and fit for purpose. We continue to review and refine our approach in line with our strategic plan and evolving legislation. Further detail can be found in our 5-Year Strategy and governance documents available on our website. OBJECTIVES AND AcfiviTIES Charlty objectives The objective of the Charity is the running of Oakfield (Easton Mauditl Limited, which comprises two services for adult5 Wlth learning and physical disabilities and in need of special support. The Charity aims to promote and develop the independent living skills of the adults it supports and to provide them with educational and sheltered workplace opportunities within the community, thus enabling them to lead fuller and more meaningful livgs. Public benefft The Trustees/Dirertors confirm that they have complied with the duty in Section 4 of the Charities Act 2006 to have due regard to the Charity Commission's general guidance on public benefit. Soclal Invèstments Oakfield IEaston Mauditl Limited does not rely on any voluntary support for the provision of agreed care to residents/tenants but employs permanent 5tsff with appropriate qualifications. The Charity reviews all fee income from the placing authorities as required, and more regularly if there is shown to be a change in the needs of the people we 5UPPOrt. Activities and Development We are proud to mark a major milestone in our long-term redevelopment at Easton Maudit with the compl8tion of Flat5 8, 12, and 13. This brought the total number of 5elf-contsined flats on stte to 12, enabling more of the Tenants to live independently. with privacy and dignity. In total, across both Easton Maudit and Yardley Hastings, we have 24 flats each with a tenancy agreement, which is a powerful symbol of autonomy and inclusion. In addition to the new flats, several property improvements were implemented to increase safety and functionality and overall quality of life for our tenants, staff, and visitors. These included.. Slabbing and securing the pond area Creating a new property office with a kitchenette and toilet Installing fencing around the boundary and septic tank Converting workshops and sheds into usable spaces Installation of heatin9 in the polytunnels Upgrading the rabbit hutch flooring These enhancements have made the site safe, functional, and inviting for occupants, supporting both daily living and meaningful engagement. SeNice Oakfield has come a long way in implementing the model of Supported Living, which recasts the relatior)ship between support 5tsff and tenants. The core principles of this model are choice, control, and citizenship. standing at the heart of enabling people to live with a5 much independence as possible. while receiving appropriate support for a good life. To support this transformation, we have invested in targeted training for senior stsff in areas such as.. Tenancy sustainment and housing rights Person-centred planning and co-production Safeguarding responsibilities within a supported living context The practical and cultural shift from residential care to facilitstive support We are also developing a customised training program focused on the support that our tenants need to maintain their tenancy, such as managing their repair5 and safeguarding so that staff are better equipped to deliver high_quality housin9-related support and feel confident in the regulatory environment. Our new model empowers staff to enable rather than care for tenants, helping them to become confident in managing their own homes and making their own decisions on how they participate in their communities. This has already led to tangible outcomes-from individuals preparing their own meals and doing laundry. to taking greater ownership of their routines and personal goals. This evolution reflects our commitment to dignity, autonomy, and inclusion and aligns with our strategic goal of becoming a Registered Social Landlord. Outcomeffiocusod Prarti¢e Oakfield continues to embed a culture of reflection, evidence, and continuous improvement acr055 all levels of the organisation. Our commitment to outcome-focused practice is demonstrated through the introduction and implementation of the Outcome Starframework. Currently we collect Outcome Star data from l O tenants as part of a focused research project. This will be used to inform a rèsearch paper-provisionally titled "The Difference Having My Own Flat Makes to Me" that will explore the personal, social, and emotional impact of moving from residential care into supported living. The findings will help shape the design of future seNices ar)d inform sector-wide learning. Ir) addition to this individual outcome tracking, we also do written reports on the progress, achievements, and areas for development of our day service participants. At an organisation wide level, regular oversi9ht of compliance. development, and strategic alignment is provided to the Trustees by senior leadership report5 from the Managing Director, Reglstered Manager, and Property Manager. Community Engagement and Public R•lations Oakfield continues to thrive as a community-rooted organisation. with a strong emphasis on inclusion, visibility, and partnership. Our charity shop at Yardley Hastings, now opens an additional day each week due to the initiative of our new community fundraiser and has become a local fixture. We provide a range of day services, including Seed to Plate and woodworking, which provide the Tenants with both therapeutic and practical experiences. These se￿iceS also act as avenues for community interaction and developing a skill base. We actively engage with a wide range of stakeholders, includin9- Moulton College {student work placements) The King's Trustlyouth support and development) A growing network of volunteers Structured work placement programmes We continue to promote our reach and visibility by strengthening our public relations and stakeholder engagement strategy through: Social media platForms, where we share our stories, updates. and opportunities. Website Monthly newsletters Word-of-mouth advocacy. which continue5to be one ofour most powerful toolsfor building trust and community support. These efforts have helped us build a broader, more engaged ne￿Ork of supporters, partners, and advocates who share our vision of inclusive, person-centred care. Events and Fundraising Our Music in the Meadow event in July 2025 was a joyful celebration of Oakfield's communty spirit. We welcomed entertainers, hosted stalls and game5, and enjoyed a barbeque, all made p055ible bythe dedication of our stsff. We appointed a new community fundraiser this year, who is a passionate and fo￿ard- thinking team member who has revitalised our community fundraising efforts. Highlights include.. Attending car boot sales acr055 and beyond Northamptonshire Creating an Online Vinted Shop Extended charity shop hours to increase community access and revenue These programmes have brought the community closertogether and raised funds thatare critical to our efforts. Care Fami and Outdgor Projects The Care Farm and Seed to Plate project is going from strength to Strength. We have seen an increase in participation, and we are developing relationships with external agencies to secure additional uptake. Gratitude and PartnershSp$ We are very grateful for the continuing financial sUPPOrt of individuals from trusts and foundations, funding authorities, and community partners. Thanks to their generosity, our refurbishment costs, the day service and the Enrichment Fund have continued to grow, providing flexible resources so that the Tenants can achieve experiences beyond core seTvices from creative projects to outings and opportunitie5 for personal development. We continue to build on these partnerships. knowing collaboration is key to lasting, positive change. FINANCIAL REVIEW Flxed assots The rnovements in the fixed assets durin9 the financial year are set out in the notes supporting the financial information. However, the Trustees believe thatthe current market value of the buildings continues to exceed the book value. Financial R•view The Charity's policy ststement of financial management is to have sound finance management throughout the year. We have continued to work to strengthen the various processes which were previously in place, maximizing use of the accounting package. With the change of focus from residential care to supported living and in readiness to become a Registered Social Landlord we have overhauled ourfinancial recording practices so thatwe can confidently showthe performance of each area ofour operation. The principal sources of our operational funding are thè rent and service char9es that cover the housing element of what we do. In addition. we receive funding from local authorities where people who live in ourflats are assessed as needin9 personal care and supporL To ensure cornplete transparency and accountability, it is necessary to itemise charges for people we care for, and to carry OLrt regular reviews of each of their needs. This is particularly relevant as the Tenants age, and the demands on staff become more complex. Factors outside the Charity's control are the potential loss of income resulting from funding authorities, non-replacement of people we support and change5 in government policies. The financial year 2024-2025 was again a challenging period for Oakfield. Oakfield continues to experience the upward pressure on our costs, especially staffing Costs. Increases to the National Living Wage, the need to keep parity between internal staff pay levels. the mandatory 'ALrtomatic Enrolment, pension contributions and inflationary pressures from our other suppliers remain challenging issues. Th& Trustees have also strived to reward the excellent work done by the support staff over this very difficult period. We have worked closely with the Councils and other funding authorities to maximize the fvnding for care and accommodation provided. Atthe end ofAugust2025, the Supported Living Centre atyardley Hastings had 12tenants and no vacancies. The Easton Maudit building continued to accommodate 4 resider)ts and 10 teriants. Although 1 of the residents occupied a flat while waiting for their funding authorty to transfer them to supporting living arrangements. Oakfield were also able to provide respite short breaks for 8 people. Generous donors have made the conversion to supported living accommodation possible and during the 2024-25 financial year £171,738 12024 £120,058) was received by Oakfield which includes funding for further accommodation conversions into supported living apartments in 2025-2026. A further £6,483 wa5 raised through community activities. Overall, for the year, the Charity achieved a total operational income {income excluding dor)ationsl of £2,600,509 lyear-end 2024- £2,322,011) which was an increase of 11.990A. Costs continue to be tlghtly managed and buildin9 repairs costs were much reduced from the previous year. The total costs are £2,453,426 lyear-end 2024- £2,373,656) a slight increase of 3.36% but lowerthan the overall inflation rate of 3.8% based on the Consumer Price Index. Payroll costs continue to be the major element of expenditure in the charity, and Trustees are aware that the increase5 caused by movements in the National Living Wage and National Insurance will continue as a Major financial challenge to the business. Ro$otrv•s Pollry The Charities, reserves at year end stood at £2,421,79112024 £2.035,0111 with most of the reseNes tied up in the buildings at Yardley Hasb'ngs and Easton Maudit. Cash reserves are reviewed rnonthly, and Oakfield are focused on increasing the cash reseNes to reflect the Charity's future needs and for contingencies and unforeseen costs. A primary area of focus is the collettion of the debtors, book, and this is well managed. The Charity Commission does not 9ive a set target or range of reseNes that are required,. however, Oakfield aims to have at least 2 months, running costs as cash reserves. The Charity continues to review the level of reserves to ensure they represent sufficient cover for any future liabilities and contingencies. Future Plans Oakfield is embarkin9 on an important period of 9rowth and transformation. The forthcoming year will be one in which the structural changes from our recent company review are embedded, while continuing to deliver on the priorities of our 5-Year Strategie Plan through September 2026. A significant milestone will be the finalisation of our Supported Living model in January 2026, marking the formal transition from residential care to a rights-based, person-centred housing and support framework. This includes separating our structure into two distinct functions- Oakfield as a provider of Specialist Supported Housing, and Oakfield as a provider of Personal Care and Support. Both North and West Northamptonshire Councils have confirmed that Oakfield meets their criteria for this model. Once all individuals have been transferred onto Supported Living funding. we will deregister the residential component of our CQC registration but remain registered to provide Personal Care. Thi5 ensures our care seNices continue to be inspected, while housing oversight moves to the social housing regulator. To support this. Trustees are progressing Oakfield's application to become a Registered Social Landlord. We have successfully completed the preliminary stage and have been invited to submit a full application. which is progressing well. If approved, this will ensure lon9-term protection for tenants under social housing le9islation which in turn means capped rents. high accommodation standards, and adhèrence to govemance codes. Operationally, we are getting readyto starta newstaffing model befitting Supported Living. Each Tenant will have allocated one-to-one support hours every day. They will share support provided by a n3med "good neighbourf who will be a Senior support worker that can be called upon when needed. staff will be assigned during their shifts to specific tenant groups, creating clarty and consistency for both families and funding authorities. After some very successful trial days and fantastic feedback from staff, this system will launch on 2 January 2026. We continue to be committed to completing the redevelopment ofthe Easton Maudit site. In Autumn 2025, we plan to start work on the next two flats on the ground floor, plus a meeting room and fully accessible visitor toilet. io Other site enhancements inclLJde: Recalibration of the current lounge and dining room and removal of the '5nack room. at Easton Maudit to provide a beautiful communal area to relax, dine, and socialise. The addition of an outside covered area at Yardley Hastings to be known as The shack, for our visitors and tenants to enjoy a cup of tea and a Ple￿ of cake wher) they visit the charity shop. Creation of a new commercial fully working kitchen at Easton Maudit. The plan lor the current kitchen is for the space to be developed into a *lat in May 2026. We are aiming to have the final 2 flats of the 17 flat project completed by Autumn 2026, as per the 5-year strategic plan. We are equally excited to be hosting our Oakfield Community Day at Yardley Hastings. a day of celebration, reflecting on our partnerships, progress, and idea15 of inclusion. It will bring together tenants, families, staff, volunteers. and stakeholders to celebrato success and reinforce community connections. Furtherin9 our commitment to meaningful engagement and collaboration, we are developing a Community Hub, which is a specific area designed to enhance stakeholder engagement, tenant involvement, and shared learning. Events, training, meetings. and social activities will be offered, and the hub will act as a main contact point for stakeholder communication and community connectivity. Looking ahead, we will continue to extend our partnership networks, develop a new marketing Strategy, and raise our public profile through social media, word-of-mouth advocacy, and improvements to our website. These activities will help position Oakfield as a provider of choice, actively promoting person- centred housing and support for adults with learnin9 disabilities and wider communty engagement. TRUSTEES RESPONSIBIUTY STATEMENT The Trustees (who are also the directors of Oakfield (Easton Maudit) Limited for the purposes ol company law), are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company 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 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 those financial statements, the trustees are required to: select Sultable accounting policies and then apply them consistently. observe the methods and principles in the Charity Statement of Recommended Practice. make judgements and estimates that are reasonable and prudent. prepare the financial statemer)ts on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The Trustees are responsible for keepi ng proper accounting records, which disclose with reasonable accuracy at any time, the financial position of the charitable company, and to enable them to ensure thatthe financial statements comply with the Companies Act 2006. 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 irregularitie5. STATEMEMf AS TO DISCLOSURE OF INFORMATION TO AUDITORS So far as the trustees are aware, there is no relevant information las defined by Section 418 of the Companies Act 20061 of which the charitable company's auditors are unaware, and each trustee has taken all the Steps that they ought to have taken as a trustee in order to make them aware of any audit information and to establish that the charitable company's auditors are aware ofthat information. AUDITORS The auditors, Cottons Accountants LLP. will be proposed for re-appointrnent at the forthcoming Annual General Meeting. This report has been prepared with the special provisioT)s of Part 15 ofthe Companies Att 2006 relating to small companies. Approved by order ofthe board of trustees on 10.i.Ao2 and signed on its behalf by-. Mr5. Sara Morrison - Chairperson 12 OAKFIELD (EASTON MAUDIT) LIMITED INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF OAKFIELD (EASTON MAUDrri LIMITED Oplnion We have auditÈd thè financial slatements of Oakfield IEastDn Maudit) Limited {Ihe 'charity'l for ihe year ended 31 August 2025 which comprisè the statement of financial a¢livSties, the balance sheet, the ststèmènt of cash flows and notes to the financial statements, including significant aeeounting policies. Tf* financial reporting framewot that has been applied in theif preparation is applicable law and Unlted Kingdom A¢¢ountlng Standards. including Flnancial Reportsng Standard 102 The Financial R&porting standa￿ applicable in Ihè UK and R&public of I￿19nd (United Kingdom GenerallyAccepled Accountinu Practice). In our opinion, the finanryal statgm•nts- givo a tryse and fair wew of the state of th8 eharltable comp8nVs affairs as al 31 August 2025 and of its incoming re50urGes and application of resourcès, for the year then ended.. have bg¢n property prepared in accor(18n¢• wilh United Kingdom G8nerally Accepted Accounting Practicg,. and havg been prepared in accordan¢e wlth Ihe requirements of thé Companies A¢t 2006. Basls for oplnion We conducted our audlt In accordance with Intemational Standards on Auditing {UK} IISAS IUKII and applicable law. Our responsibilities under those standards are further described In thè Auditors r8sponsibilFties for Ihe audit of the fiftancial stalements sèction of our report. We are independent of Ihg charity in accordan￿ Mth the eihieal requirements that are relevant to our audit ol the financial statements in the UK, irKluding thè FRC'S Ethical Stsndard, and we have fuWIIW our other ethical responsibilitiès In accordance with these requirements. We bèlieve that Ihe audit evidence we have d)tsingd is suffiusnt and appropriate to provide a basis for our opinion. Conclusions relatlng to going concem In auditing the financAal ststements, we have concluded th81 the trustees. use ot the going concern basis of accounting In the weparation of the financial st8t•m8nls is appropriattt. Based on the y￿r￿ we have perfomied, we have not identified any material uncetsinties relating to events or conditions Ihal. individually or collectively, may cast significant doubl on the charity's abilty to ￿)ntinue as a going concem lor a period of at least fv4elve months from when the financi81 stst8m&nts are authorised for tssua. Our rèsponsibilities and thg r8sponsibilities of the trustees wlth respect lo going 9)ncem are des¢riL*d In the relevant sections of this report. othèr Information The other information comprises the infomiation inejuded in the annual ￿port other than the financlal stalemenls and our auditorfs report Ihoreon. The trustees are responsible for Ihe other inf0m￿tIOn conl8ined within thè annual t9POrt. Our opinion on the finanfjral statsments does not covèr thè other information and we do not cxpress any fom of assurance conclusion thereort. Our responsibility is lo read the other inft>rmation and, in doing so, wnsider whether the other information is matsrially inconsistent with financial statements or our knovAedge obtained in the cour59 01 thg audit, or otherwise 8ppèars to be materially misstated. 11 we identify such material inconsi819n￿?S or apparent materk41 misslatements. we are required lo deiermine wh$th¢r this gives rise lo a malerial misstatement in ihe financial statements themselves. 11, based on the work we havè perforned, we C￿C￿Jde Ihat there 15 a material misstatement of this other informalion, we ¥re ￿qUired to report that fact. We have nothing lo report in thls r•gard. Mattèrs on whlch we aro rgquirèd to rèport by exception We have nothing to report in respect of the lollowing matters in rei8lion to which Ihe Chariti&s (Accounts and R¥ports} Regulation5 2008 r*quires us to report to you rf. in our opinion.. the infom411on given in the financial slatsménts is inconsistent in any malerkgl respeci ￿th the trustee port- or sufficient aGcounting r•cords have not been kèpt., or the financsal statements ale r￿t in agreement wlth the accounting rècords-, we have not received all the information and explanations we requiie for our audrt. 13- OAKFIELD (EASTON MAUDIT) LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF OAKFIELD (EASTON MAUDIT) LIMITED R•spon8lblllties of trustees As expbained more fully in the statement of trustees, responsibiltrtr8. the trustees, who are also the directors of the ¢haTity for Ihe purpose of company law. #re responsiblè for ihe preparation of the finandal statements and for b8ing satisfied that they give a true and fair view, and for such intemal control as Ihe Irustees determine is necessary to enable the preparation of financia1 slatemenls that are free from mater￿1 misststsment, whether thje to fraud or error. In Preparing thè financial statem&nts, the Iruslees arg 19sponsible for assessing the charity's ability lo )nliriue as a going ¢oncèm, dlsclosing, as applicable. matters related to going concem and usiTh3 the going concem basts of accounting unles3 the Irustees either Intend to liquidal& the ctharitable company or lo cease oralions, or hav& no realistic alternative bul lo do so. Audltorfs respon¥lbllltl•¥ for th8 audlt of th• flnanclal slatsmants We have been appolnted as auditor under section 144 of the Charities Act 2011 and rep(Yl In a¢cordance wth tF Ad and relevant regulation$ made or having effect Ihereunder. Our owectlves are to obtsin reasonable assurancg about whelher tho financial slatom¢nts as a ￿DIe are free from mat9rial mi$slat¢ment, whether due lo fraud or error. arTd to issue an audrtorfs r￿￿rt that indudes our opinion. Re8ytsnÈblÈ 8ssuranca is a high level of assurance but Is not a guarantee that an 8udlt conducted In accordan¢e with ISAS IUKI w511 always detect a material rnisstalemgnt when It exists. Misstalemenls Gan a￿$• from fraud or error and are cgnsiderèd matèrial If. individualty or in thè 8ggr8gate. they could reasonably be expected to influenee the economic de¢lsions of users taken on the basis of thesg financial statements. 14- OAKFIELD (EASTON MAUDITI LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF OAKFIELD (EASTON MAUDrr) LIMITED Irregularftle8, Indudiw fr8ud, sre Inslanc*$ 91 llDnacOM￿Il&nr￿ T￿th laws aml regulatlorffj. do8lgn pr￿dures In Ilno ￿th our r8sp0nslbl1￿SB, out1n￿ atxm, to delerl mator￿gI ml88tat￿ents In re8F•¢t ¢f Irregul¥MS•s, Indudlng fraud. Tho extenttt> whkh (￿r proc8dura8 arn eèpable of d¢teG*ng irregLlarilbs. IrKludlng frau4 IB detall8d below. Our apwogth to Idenlwykng and assesstng the d$ks of materkl m15Stal•m•nl In r•8peLt of Irregularlll8s. knduthng fraud and r￿F(x)rn￿l9n¢fj vthh laws and regulotlon¥, wa8 as fdlow8: the artgag￿ent ensurèd thAt the •ngaggm8nt team colectfv8ty had ihe approNlate a)mpetene&, capamttles 8kll181o Idenlfy or rocognlsg no￿¢4￿npllanCO ap￿1(0￿ I￿8 and r8wlaUons' wo Id¢nOfiod th& Lw8 and regulallon8 8pplkable to ¢ompany thr￿gh dl$cAJ$8l￿$ dirociw8 and other manggamenl, and from our wnm8rdol ￿￿¥doe and oxp8ri8nc8 ofthè we fotsJ68d on 8pedflc laws and regulatkns whkh wnsrdered may hav8 a dlrtd material effec4 on thè 1kn4nd81 StHIBm￿ts or the 0￿rAtIOn$ of the company, lrydudlnll Compan￿6 2008 ond" health and safety Jag181athon', we as$888ed th8 8xt8nl ¢f cornplIa￿ wfth the laws and rggulati¢M Idonlrffgd abov8 trwowjh Mak]r￿ anqulrf88 of management and In8pecUng18gal ¢orfetsF>Ond￿￿o', Id8nOfiod laws and TegulaJon$ were communicated wmhln th• oudm team regularty wjd th• team ￿mmIned dert lo I￿an(*S ofnow)mpllanco throughout tho audlt. We 83g•ss•J the S￿￿p￿bIlKY of thg ￿mp￿y￿ ffnfjnGlal 8tatoments to tMterl81 ml8stat•mont, •btahln9 an understandlnp of fraud mlght ow. by.. - maknng 8nquiiieB ofrnanagement as to where they ￿n8[dered th8re was su3￿ptIbl1ty lo fraud, Ihak knowl￿￿? of tual, susperteil gnd gleged froud: ¢on$Nl8rfThg th& Internal ¢ontrvl¥ In prac* to mlligotg rf•ks of fraLKI and non ¢ompliance whh IN8 and regulgoons. To •dthe8s the rfsk offrnud thro(tyJh manag0m￿l bla8 and overrfde ofdontml$, we: perfomied an4lytlcal proc8durgB to Identlfy wy unu8uai or unexpthd relationships; testod loumal eTrlrle¥ to Id&nltfy unu8ual transacllons.. 888essed whelherludp6morrt& 9￿1 A&8umpUon8 madfr In dete￿In1￿ the ac￿￿￿11￿9 eslimat•S W8rn Indkalfvo of potent￿1 blu4 InYo8tigatgd r8Uonak behlnd elgnthort or ￿ulu01 tran8&aions. In rnsponop fo thg rf8k of lffegLlaTltb8 ￿K1 rth.complknM with laws and reguktionj, we deal9n￿ PllK•duro9 whth includld, but wer8 nol lIm￿d to.. - agredng kn4tKlal shtement dlscbsum lo unthng sUpp￿tIng documenlgtkjn: - readlng the mhule8 of medngs ofthoBe charged wrth wvemanco.. onqulrfng of man#96mgnt aB to ac*Jal and potent￿ Imgallon and ￿m3, - r￿￿ft9 corrMp(Thlence HMRC, rob9v￿t and the cornparfs18gal 8th8or Thgro are Inherent Ilmllalons in our audit pro(aura8 dasttlbÈd above. Th• more remowd that l&ws regulmtlons are from financ￿ tsnsactlons. thg 188$ 11 l& that we would bocome ￿Are of nOn4om￿anCe. Audlllng standard8 81so Ilmtt audlt proc¢duMs required to Id8ntlfy hon-oompliancg wlth I&w8 4MI regulallon8 to enquiry of the and olhar Manag￿on( arKI the InSp￿On of rVoulat￿ and leg￿ tsJTho8PC*rtlence, Itary. Materfal mfssta*ements that due to fi3ud can bg harder to d0tsG1th￿ Ihoao that from errer as they rr4y vL4ve ddltorste Co￿alMont ¢x ¢olluthn. A f(¥ther de9¢rlptlcn of ujr re5￿81b111tles L8 avallable on the Finan￿￿ Reportlng Co￿￿r8 al: http8.'11 Y￿.fro{1rg.u￿J8u￿tTh6PQnslbl1ue& Tht8 de•Jlption form8 PBrt olotxairditoV# r8PO of our rgport This repDrt is madg So￿ty to the ehorfty¥ trustee8, as a body, In attordance th P8rt 4 of the Charfues (A￿oUn￿ nd Reports) Roy￿at[on6 2CWJ8. Our audll work has been undertaken 80 that we rn￿h1 stalo to tho tha15f￿s truste88 t￿￿8 matters we ar8 rgquired to stste lo thorn in an 8udlior'8 report for no ¢)ther pu￿0$& To the fLAlesl ¢xtenl p8rrnitt￿ by law, w8 do nol wl ¢r aswmo rgspon5ibility lo anyo￿ othor than the charlty 8NJ tha c*arKy'8 twst905 88 a trfhjy, for our aLMIFtwort forlhls report, orforthè we have fornwd. 16- OAKFIELD (EASTON MAUDIT) LIMITED INDEPENDENT AUDITOR'S REPORT (coKfiNUED) TO THE TRUSTEES OF OAKFIELD {EASTON MAUDM UMITED M*k Palm•r Hsc BFP FCA {SenIorsta￿tsry Audltor) Forand on behalf of Cotton8 Acc(NJntantB LLP, stat￿oryAudit Ch¥torodAco)untsnts 1 Brn1￿￿ Road Norttwpton NNI &AL Unled Kngdom 202L COtton¥Acw￿t￿ LLP IF dlglbte for appotrthnent a$ au¢knr of th• chartty by vktue of It8 eHgl)ilty for oppdnlrnor a8 audltorof a ￿rnpanY thder 8eGtion 1212 oflhe Compan108 Art 2006. -16- OAKFIELD (EASTON MAUDIT) LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Unrg¥trithd Rostrlcted funds fund 2025 2025 Total Unre$trided R•stricted fund$ funds 2024 2024 Tgtsl 2025 2024 Not•$ Incom• and èndowments from: Donallons and legacies Charitable actsvitie8 Income from charttabl& activibes 72295 104.878 1TI,173 118.047 11.730 129,777 2,600.509 2,800.509 2.322,011 2,322.011 Fundraising 8v&nts Other tr•Jing actlvitses Other income 2.072 245 35.404 2.072 245 35.404 7,009 27 919 7,009 27 919 Total Income 2.710,525 104.878 2,815.403 2,448,013 11.730 2,459,743 Charit8ble 8Ctiviti"•s Charttabla activitles 2,406,546 52.237 2,458.783 2,360,937 8,337 2.369.274 Other expenditure 12 15,3571 15.3571 4,382 4.382 Total exponditure 2.401,189 52.237 2,453.426 2,365,319 8,337 2.373.PJ56 N¢t incam• 309,336 52.641 361,977 82,694 3,393 86,087 Transfers belwgen funds 41,218 {41,218} Othor r•eognls•d galns and1oSWJ: Other gains 14 24.803 24.803 33,880 33.880 Net movam•nt In lunds 334.139 52,641 386.780 157.792 137.8251 119.967 R￿OncIliatIon of lund$: Fund balances at 1 SeptemL 2024 2,013,950 21,061 2.035,011 1,856,158 58,886 1,915,lJ44 Fund balort¢•s at 31 August 2025 2,348.089 73.702 2.421.791 2.013,950 21.061 2,035.011 The statement of fin8naal activitses indudes all gaIr￿ and l¢A$es recognised in tho year. income and eXpe￿IllUre derive from continuing a￿l￿ti9$. 17- OAKFIELD (EASTON MAUDIT) LIMITED BALANCE SHEET ASAT31AUGUST2025 2025 2024 Notes Fixed assets Tangible assets Inv8stm&nts 15 16 1.690.921 250.980 1,545.200 226.177 1.941.901 1,771,377 Curront •ss•ts Dgbtors Cash at bank and in hand 17 228,287 450,000 238,281 265,520 678,287 503,801 Creditors." •mount$ f•lllng du• wlthln one year 1198,3971 {219,469) Nttt curr•nt •$sets 479.890 284.332 T4)tal a8set¥19¥8 ¢urr•nt liabilltl•$ 2.421,791 2.055.709 Credftors." amounts f•lling due aftèr Mor• than on• y•ar 20 120.6981 N•t asstrts 2.421.791 2,035,011 The fund¥ of the ehority Rgslri¢ted Income funds Unrestricted fvnds 22 23 73.702 2.348,089 21,061 2.013.950 2,421,791 2,035,011 The company is entitled lo the ax9mption frorn the audit requiramont contained in section 477 of the Companies Act 2006. for the year endèd 31 August 2025. The direthrs ackrw)wledge their ￿SPonSIbl11tie5 for complying with the roquiremet)ts crf the Comp8niès A¢t 2006 th respecl to a￿oUnt1￿j records and th8 preparation of financAal statemgnts. The members have not Tequired th• ¢ompany to obtsln an 8udrft of Its financ￿1 slatemonls under th8 requlrements ol the Companies Act 2006, frjr the year In qu9Stlon In accord8nre with s8ction 476. These finar*lal statements have been prepargd in accordance with the prowslons applicable to Ixjmpanles subjèct lo the small companies reglme. The financial slatem¥nts wora opproved by the tru51ees on...... Mrs S Morrthi Trustee 18- OAKFIELD (EASTON MAUDIT) LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 Notes Ca$h fltTh¥s from 4)perating activitie Cash gènerat•d from operations 489,333 256,464 Inve$tlng *¢tlvlU Pufchasè of tangible fixed assets Proceeds from dlsposal of tangiblg fix¢d ass8ts Investment addition Inveslrnenl income recoivod 1254,753} 1266.0261 780 133.880} 27 124,803} 245 N¥t ¢ash uwd in inv95ting actfvltle$ 1279,311) 1299.0991 Flnanelng actlvttlè$ RepayTrent of bank loans 125,5421 178,952} Net ¢ash usèd In flnancing activitie$ 125.542) 178.9521 Not Incr•asellde¢reas?} in cath and cash equivAl•kJts 184.480 {121.5871 Cash and cash equNal8nts at beginning ofyear 265,520 387.107 Ca$h and cash ￿￿1¥*n￿ at ¢nd ot y•ar 450.000 265.520 19- OAKFIELD (EASTON MAUDIT) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 Accountlng pollcles Charlty Informatlon Oakfièld IE8slon Maudlll Llmilgd Is a Company limited by guarantèè and does not have share capital. It is a registered Charity (Registration Numbèr 2831621 and members of the Chartsb￿ Company guarantee to contribute an amount not exceeding £5 to th¥ 8ssets of the Charitable Company In thg gvgnt of wtndlng up. Thg lotsl numbgr of guarantees at 31 August 2025 was 2112024.. 211. 1.1 Accounllng convèntlon The finanGial $tatgments have been prepared in #ceor(tancg with the charivs governing documènt, th? Companies Aet 2006, FRS 102 Yhe Financial Reporting Standard applicable in the UK 8nd Republic of Ireland" and the Charities SORP 'Accounting and Reporting by Chariligs". Stslemenl of Recommended Practice applicable to ¢h8rities prèparing thèir aco)unts in accordAnce with the Financial Reporting SEandard applicable in the UK and Republi¢ ol Ireland {FRS 102)" The charity 18 a Public Benefit Entity as defined by FRS 102. Thè finanaal statements are prepared in stsrfing, which is the functional currgncy of th• charlty. Mongtary arnwnts in thts￿ ffinarrial stalements are TO￿￿ed to thè nearest £. The financial stalgments ha￿ b￿n propared under the hisloriGal wst convention. The pnrripal accounts'ng policies adopted are sel out below. 1.2 Golng ¢on¢•rn At thè time of approving the financial statements. thè trustees have a reasonab￿ $xpectstion that the charity has adequat8 r8sources to continue in operational èxisten￿ for the foreseeable future. Thus the trusteas continue to adopt the goin9 concarn basis of accounting in preparing the financial ststsments. 1.3 Charitsbl• funds Unreslricted funds are avarf8ble for usa at the discretion of the trustees in furlhgrance of thek ch8rltable oblectlves. Designated funds are amounts which have been set aslde * the discretion of the B08rd of Diredors for a spectfic PLtrpose. Restricted funds are subiad to speeifie conditions by donors or grantors as lo how they may be u$8d. T purposes and uses of the reslrfcled funds are set out in th¢ notès to the fin￿¢la[ ststements. Endovm)enl fvnds are subleet to specffi¢ conditions by donors that the capital must bo maintalrsed by t charfty. The ¢haiity does not transfer fjn￿Me bthg8n resthcted funds ￿thOut ¢)btalnlng the express Permisslon of thè donors. 1A In¢om• Income is Tecognlsed when thg ¢harlty Is legally entldèd tr) it after any perfomance conditiorts have been met, th• arnounts can be m8asurèd reliably. and il is probable that income will bg r8C8fv8d. Cash donations are re¢ognised on receipt. other donations are re¢ognis8d once the charity has bgen notified of the donation. unkss perfomiance conditions requlre deferral of th8 amount. IrKome tax recOVera￿e in relation to donat￿n$ recelvgd und9r GiftAid or deeds of rrnnanl is rec%)gnlsed at th8 time of the donation. OAKFIELD (EASTON MAUDIT) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng pollcle$ (Continued) Legacies arg le￿gnISed on receipt or otheMis8 if the charity has been notified of an impending distribution. the amount is known. and receipt is expected. If the amount is knobyn. tho logacy 18 treated as a contingent asset. 1.5 Expenditur• Expanditure is recognised once there is a legal or Constructive oblbgation to transfer e¢onoml¢ benefll to a third party, it is probable that a transftsr of economic benefits wlll b& requirèd in settlement, and the amount of the obllgation can be measured reliabty. Exp8ndituia is dossifled by aclivity. The wsts of each athvty are made up of the total of direct c¢$ls and shared Costs. induding SUPPDrt C4Jsts invofved in undertaking each aclivlty. Direct costs attrfbutsbl8 to a slngi activity are allocated directly to Ihal activity. Shared costs wlw¢h Contribute to moré than one activity and supptsrt costs which are not attributabl6 to a sin9le activity are apportioned bel￿en th¢se activities on a basis consist•nt with the use Of resources. Central staff costs are allocatsd on the basis of kn.fflè $pont. and dtrpreciation ¢hawes are allocated on the portion of Ihe 8ssfrl's us8. 1.0 Tangib￿ fixèd ass•ts Tangible fixed assets Inmlally measured al r))sl and subsequentty measured at cost or valuatlon. net of depreaation and any irry)aimenl losses. DeprecialK*n is rÈtt)gnls8d so as to vhite off the ¢ost or valuation of assets less their resKlual values over their useful lives on Ihe following b88è$= Leasehold Property- Easton Maudit Leasehold Pr¢pety- Yardley Hastings Plant and Machinery Fi¥tur&s and fittings Motor vehicles Slraighl I1￿ over 80 yea Slraight line over 28 yoars 25% r8duclng balance 25% redu¢ing balance 25% reducing balan¢e The gain ¢r108s arising on the disposal of an asset Is dgterniined a5 the dlfffjren￿ between Ihe sale proceeds 8nd the carrying value of the a3sgL and is reciyJnised in th& statement of fjn8nclal actmlies. 1.7 Flxèd asset Investmgnts Fixed a&88t investrnents are initially measured at transaction price excluding transaction costs. and are subsequently measurod at faSr valu& at each reportllJ9 date. Changès in fair value are recognised in net 1rwmel1expend￿re} for thé y8ar. Transaction costs are expensed as IrKuirèd. 1.8 Impalrmont of fix•d ass•ts At ead) reporting end dats. the charity revlèws the caryng arnounts of it$ tangible assets lo detemine whether Ihtrro 1$ any indication that those assèts have suffered an impaimient loss. If any such indication exists, the recoverable amount of the asset Is estimated in order to determine the extent of the impairment loss lif any). 1.9 Ca$h and Cash •quJvalents Cash and cash aquivalents Include cash in hand. d8podts held at call th banks. other short-tom Ik4uid invèstments wlh original maluritl95 of thro& months or less, and bank ovÈrdtafts. Bank overdrafts ar6 shown within borrowlngs in ujrrent liabilrties. 21 OAKFIELD (EASTON MAUDIT) LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounllng polklos Icontlnuèdl 1.10 Financial Instrum•nts The charity has elected lo 4)ply the p￿￿$50n$ of Section 11 'BasSc Financial InstnJm8nls' and Saction 12 'Other FinancAal Instruments Issuès. of FRS 102 to all of Rs financial Instruments. Fin8n¢i81 instruments are recognised in the ¢harftys balance sheet when the tharity b8como8 paty to tho conlractU81 prowsions of th8 instrument. Financial assets and I1￿111tieS are offset. Mth the nel amounts presgnled in the fin8n¢ial statemenis. when thèra 1$ a lagally enforceable right to S81 off Ihe recognised amc*unts and there is an intention lo settle on a nst basis or to rèalisè the asset and settle the k'abilty simultsneously. 8a$l¢ flnanclal asspts Basic financi81 assets, whl¢h In¢ludg debtors and cash and bank balances, are inilialty measured at transaction price including transaction costs and are 3ubsequentty carried al arnortised Cost using Ihe effeclve Interest method unle8S the ar￿￿99[￿&nt constilules a fin8n¢lng transaction, whèrè the transaclion is measurad at the present val(te of the futurè raceipls discount8d at a market rate of inler¢st. Flnanual assets classified as re￿1vable within one year are not amorts'sed. 8asie fittanelal Ilabllltl•s Basic financlal liabilities, includirrfj creditors and bank bans are Initlally recognisod al transaction wce unless the arrangement constitutes a finanrin9 transaction. where tha dabt instrument is rngasured at the present value of the future paym&nts discounted at a matkèt rate of interest. Financial liabilities clawfied as payable within one yèar are not amc*tised. Debt instruments are subsequently carried al am(xbs8d cost, using the effecbve interest rate method. Trade creditofs are obligations to pay for goods or Services that have been 8cquired in the ordinary courne of operatKins from suppliers. Amounts payablè are classified as current liabilities ￿f payment is due bmlhin one year or less. If not, they are presented as non-currenl liabilities. Trade creditor5 are r•cognised inrtially al transadion priea and subsequenuy measured at amorb5ed eost using the effectwe interest mgthod. Derncognlllon of Ilnanclal IlabHltles Fin8nei81 liabil￿eS are derecogni5ed when th& charity's contrathal obligations expire or are discharged or cancelled. 1.11 Taxatlon Thé charity is exempt from tax on Inco￿ and gains falling wrfhin section 505 of the Taxes Act 1988 or section 252 of thè Taxation of Chargeable Gains Act 1992 to the extent that these are 8ppligd to its charitable objects. 1.12 Employ99 b•n•fits The c051 of any unu$gd hollday enlrfl?ment is recognised in thè period in which the employee's Se￿￿ a Tecgived. Tgmiination benefils are recognis8d immedialety 8s 8n expense when the cholity is der￿)￿Str8bty commiited to terniinate the empbyrnent of an employee or lo provide lemiinalion bgn&fits. 1.13 Retlremènt ￿nef￿$ Payments to defined contribulion retirement t*n¢fft sehemes are charged as an expen89 88 Ihgy fall due. OAKFIELD (EASTON MAUDIT) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Crltleo14¢¢ounting estimates •nd judgements In th8 application ol the charitys accountin9 p0￿cleS, ihe trusteés are required to makè ludgernents, estimates and assumptlons about the carryin9 amount of assets and li8billlies that are not rèadily apparent from tst￿r sources. The estimates and associated assumptlons are based on hislorical experlence and other factors th81 are ￿nsidered to be relevant. Actual resuts m8y dffter from the89 6StSmates. The estimates and undertying assumptions arè reviewed on an ongoing basis. RgVISLons to accounting estimates are recognised in the perlod Sn which It￿ astlmate Is revis￿1 where the revision affects only that pgriod, or in the period of Ihe revision and fulure periods where the revislon affects both Cur￿nt and future périods. In¢om• frorn donatlon$ and l0oa¢l•$ unT￿trIcted R*strlctod fund¥ funds 202S 2025 Total Unr•striet•d R•stricted lunds funds 2024 2024 Totsl 2025 2024 Donations and gifts Grants 68,100 4,195 83,879 20.999 151.979 25,194 32,797 85,250 9.719 2.011 42,516 87,261 72,295 104.878 177.173 118.047 11,730 129.777 Grants r•¢•i¥able for core aetivitiès Maud Elkington Trust Th8 National Lott&ry Thg 29th May 1961 Charitable trust Olivgl Ford Trust Lsnox Honay The Beatric* Laing Foundatlon Other 25.000 25.000 20.999 20,999 5.000 5.000 10,000 5,000 5,000 10,000 40,000 250 40,000 2,261 4,195 4,195 2.011 4.19S 20.999 25.194 85.250 2,011 87.261 -23- OAKFIELD (EASTON MAUDIT) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Charltable actlvltle$ kncome fromlncome from charitable charitalA actlvitles actlvltles 2025 2024 Fotrs. L¢cal Authorities Rècharges to Residents Meal Income Rent from Tenancles 2.160,854 1.982,164 19,037 17,137 37,043 13,969 383,575 308,741 2,600,509 2.322,011 Analysls of Fee$ Fees- Lo￿1 Authoriti•$ Fèès- Residents Conlribulion to Care Fees- Local Authorities Tenants Fees- Respite Fee5- NHS CHC 1.890,926 1.457,524 76,393 62,492 444.196 17,952 38,168 155.367 2,160,854 1.982,164 Fundraising ev•nts Unr•strleted Unrestrlet•d nds funds 2025 2024 Fundraising events 2.072 7.009 other trading ac￿¥115 Unrestri¢t•d Unr•strfct•d funds funds 2025 2024 Interesl receivablè 245 27 -24- OAKFIELD (EASTON MAUDIT) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Othor incom• Unrestrietèd Unr•strlct•d fund$ nds 2025 2024 Net gain on d18po$al of tanglble fixed assets Other income 35,404 139 35,404 139 -25. OAKFIELD (EASTON MAUDin LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Charitablè actfvEtIg$ Charitabl• Charftabl• actlvltles actlvltl•s 2025 2024 Staff Dèprèaation and impairmonl Water Insuranc Telephone Offic8 supplles Mlsc Subscriptions & mèmt4tshlp other expensès Vehicle expense Residents a¢tivitios Profèssional fees (excl gov8mancel Repairs & maintenance Bank c*arges Licence8 and pemitis E19Ctriclty 1.508,460 1,427,982 109,034 101,572 10,864 11.898 33,903 33,138 20,978 14.539 19,384 15,241 1fj,668 9,119 389 706 5.752 12,149 2.833 87,127 79,733 1,261 2.938 73,663 11,737 42,979 48,458 20,261 16,433 551 15,296 4,810 58.319 85,123 1,432 2,938 63.189 10,919 46.002 42,722 14,341 20.604 1,955 Expgnsgd equipment Food for catwing Training Gas Gèrdening supplies Premlses costs Rent Ratès Agèncy car8rs li 29,724 39,945 1.710 299.924 30,400 21,583 1.749 282.898 2.447.577 2,356.500 Share of support costs lsee note 9} 11.206 11773 2.458,783 2,369,274 Analysls by fund Unrestricted lunds Restricted funds 2,406,546 2.360,937 52.237 8,337 2.458,783 2,369,274 26. OAKFIELD (EASTON MAUDIT) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 AUGUST2025 Support costs allo¢atsd to activities Charttable a¢tfvltl•s 2025 Totsl 2024 Loan interg¥t Auditors r&mun8ration 2.952 8.254 6.917 5.856 11.206 12.773 10 Trustees Nonè 01 the trustees lor any pefi8ons connected with them) receivere than one year {25.6721 120,6981 4,842 20.698 {20.830} 219,150 210.020 429,170