THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
REPORT AND FINANCIAL STATEMENTS For the year ended 05 April 2025
Charity Number 507081
THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS
For the year ended 05 April 2025
| Contents | Page |
|---|---|
| Trustees annual report | 1 to 3 |
| Independent examiners report | 4 |
| Statement of Financial Activities (including | 5 |
| income and expenditure account) | |
| Balance sheet | 6 |
| Notes to the financial statements | 7 to 14 |
THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST TRUSTEES ANNUAL REPORT For the year ended 5 April 2025
The trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ended 5 April 2025.
The financial statements comply with the Charities Act 2022, the Memorandum and Articles of Association, and 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 October 2019).
1. Objectives, strategies and activities for the year
Objectives and Activities
The object of the charity, as detailed in the trust deed, is the relief in conditions of need of members of the Northumbria Police or former members of those police forces previously existing within the Northumbria Police area and the wives, widows, children and other dependents of such persons.
2. Contribution by Volunteers
There are no volunteers currently in the charity.
3. Achievements and Performance
The last year has again seen the trust continue to support numerous officers who were requiring support, mainly by continuing to provide short breaks at the log cabin in the Lake District.
The trust continues to support floral tributes for exceptional circumstances as agreed by the committee. Tributes are no longer sent for every officer following death. Retired officers from 15/01/24 will continue to pay subscriptions to the fund to remain members.
Continuing stressful incidents have reinforced the need for the fund to be available to support officers involved in a variety of situations.
The charity also provides out-of-pocket expenses for those attending convalescent homes. Income has been maintained by carefully budgeting and the assistance of financial advisors. We continue to explore new ways of maintaining our activities and other avenues of fundraising.
4. Fundraising
No fundraising has taken place.
5. Investments
Continued investment with Brewin Dolphin
6. Financial review
Review of the year
The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements.
During the year the Charity had income of £47,392 (2024: £36,677) and expenditure of £68,036 (2024: £61,134). There was an operating deficit of £48,518 (2024: surplus of £47,979).
At 5 April 2025, the Charity had net assets of £1,166,483 (2024: £1,215,001).
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST TRUSTEES ANNUAL REPORT For the year ended 5 April 2025
Reserves policy/Going concern
The Trustees consider the level of free reserves, £967,137 (2024: £983,891) after deduction of fixed assets, prudent for the Charity at this time taking into account potential liabilities in the event that the charity ceased. Our Reserves Policy is reviewed annually.
7. Plans for future periods
The trust aims to continue to build on the good work of the previous year. Benevolent fund representatives continue to speak to their colleagues to promote the charity and attend group sessions to speak to new student officers at the start of their careers.
The holiday lodge at Fallbarrow is still being used regularly by members and regular ongoing maintenance of the holiday home continues to take place to maintain it to a high standard, and funds are available to do this. A Brewin Dolphin representative continues to maintain regular contact with the charity regarding the investment portfolio. He is invited to attend trust meetings at least annually to provide a full update in addition to all trustees.
8. Reference and administrative details of the charity, its trustees and advisors
| Registered charity name | The Northumbria |
Police | (Lillian | Eve |
|---|---|---|---|---|
| Memorial) Trust | ||||
| Charity number | 507081 | |||
| Trustees and Members of the Board | L. Woodfine | |||
| D. Woodward | ||||
| A. Hewitt | ||||
| J. Bowman | ||||
| R. Blenkinsop | ||||
| I. Drummond | ||||
| A Hutchinson | ||||
| L Woodward | ||||
| Independent Examiner | Doug Maltman FMAAT | |||
| Connected Voice Business Services | ||||
| One Strawberry Lane | ||||
| Newcastle upon Tyne | ||||
| NE1 4BX |
9. Structure, governance and management
Governing Document
The organisation is a Charitable Trust. The Charitable Trust was established under a Memorandum of Association, which established the objects and powers of the Charitable Trust and is governed under its Articles of Association. In the event of a winding up any member (who is a trustee) undertakes to contribute to the payment of liabilities, such amount as may be required not exceeding the total of £1.
Recruitment and Appointment of the Board
Trustees are selected on the basis of specialist skills and commitment to the objectives and aims of the organisation.
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST TRUSTEES ANNUAL REPORT For the year ended 5 April 2025
Board Induction and Training
New Board Members are introduced to the work of the organisation and informed of their legal roles and responsibilities at an induction meeting. The induction and training programme for new Board Members includes:
A briefing by the Chair or Chief Executive
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An explanation of roles and responsibilities as a Board Member
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Copies of the main charity documents including the Memorandum and Articles of Association and the
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Financial Statements
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Copy of the business plan and most recent evaluation report
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Copies of recent board papers including budgets and management accounts
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A copy of the Charity Commission publication "How to be an Effective Trustee" - A copy of the governance structure.
10. Statement of Trustee Responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity SORP 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 incoming resources and application of resources, including the receipts and payments of the charity for that year. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently.
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observe the methods and principles in the Charities SORP.
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make judgements and estimates that are reasonable and prudent.
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state whether applicable accounting standards have been followed, subject to any material departures.
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disclosed and explained in the financial statements.
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity. 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.
Approved by the Trustees on 28.01.2026 and signed on their behalf by:
Angela Hewitt Treasurer
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
For the year ended 05 April 2025
I report on the financial statements of The Northumbria Police (Lillian Eve Memorial) Trust for the year ended 05 April 2025, which are set out on pages 5 to 14.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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h examine the accounts under section 145 of the Charities Act,
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h to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
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h to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with 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 the 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 my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
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h the accounting records were not kept in accordance with section 130 of the Charities Act; or
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h the accounts did not accord with the accounting records; or
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h the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Doug Maltman FMAAT Fellow Member of the Association of Accountancy Technicians Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX Date: 28.01.2026
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 05 April 2025
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Unrestricted Total Total
Funds 2025 2024
£ £ £
Income from:
Donations and legacies 6 1,561 1,561 614
Charitable activities
Other trading activities 7 16,356 16,356 16,312
Investments 8 29,475 29,475 19,751
Total income 47,392 47,392 36,677
Expenditure on:
Investment management costs 9 9,154 9,154 8,713
Charitable activities
Operation of the charity 10 58,882 58,882 52,421
Total expenditure 68,036 68,036 61,134
Net income/(expenditure) before ( 20,644 ) ( 20,644 ) ( 24,457 )
investment gains/(losses)
Net gains/(losses) on investments 16 ( 27,874 ) ( 27,874 ) 72,436
Net income/(expenditure) and net
( 48,518 ) ( 48,518 ) 47,979
movement of funds
Reconciliation of funds
Total funds brought forward 1,215,001 1,215,001 1,167,022
Total funds carried forward 1,166,483 1,166,483 1,215,001
Notes
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The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 7 to 14 form an integral part of these accounts.
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Charity Number 507081
THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
BALANCE SHEET
As at 05 April 2025
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Total Total
2025 2024
£ £ £ £
Fixed assets
Tangible assets 16 199,346 231,110
Investments 16 911,231 925,513
Total fixed assets 1,110,577 1,156,623
Current assets
Debtors 18 843 807
Investments 16 31,726 44,997
Cash at bank and in hand 19 25,280 14,398
Total current assets 57,849 60,202
Creditors: amounts falling due within
one year 20 ( 1,943 ) ( 1,824 )
Net current assets 55,906 58,378
Total assets less current liabilities 1,166,483 1,215,001
Total net assets or liabilities 1,166,483 1,215,001
Funds of the charity
Unrestricted income funds 1,166,483 1,215,001
Total funds 1,166,483 1,215,001
The notes on pages 7 to 14 form an integral part of these accounts.
These financial statements were approved by the Board on: 28.01.2026
and are signed on its behalf by: A Hewitt
Treasurer
Notes
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 05 April 2025
1 Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
2 Basis of accounting
2.1 Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective October 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2022.
The Northumbria Police (Lillian Eve Memorial) Trust meets the definition of a public benefit entity under FRS 102.
2.2 Preparation of the accounts on a going concern basis
The charity reported total unrestricted funds at the year end of £1,166,483 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.
3 Income
3.1 Recognition of income
Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability
3.2 Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.
3.3 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
3.4 Income from membership subscriptions
Membership subscriptions received in the nature of a gift are recognised in donations and legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 05 April 2025
3.5 Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the
4 Expenditure and liabilities
4.1 Liability recognition
Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
4.2 Charitable activities
Expenditure on charitable activities includes the costs of work and other activities undertaken to further the purposes of the charity and their associated support costs.
4.3 Governance and support costs
Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
4.4 Irrecoverable VAT
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
4.5 Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
4.6 Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
5 Assets
5.1 Tangible fixed assets for use by the charity
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis, the charity does not currently have any tangible fixed
Freehold property Straight line for a useful life of 50 years Furniture 20% Straight line
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 05 April 2025
5.2 Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments.
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 05 April 2025
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Analysis of income
Unrestricted Total Total
Funds 2025 2024
£ £ £
6 Donations and legacies
Donations and gifts - - 150
Other 1,561 1,561 464
1,561 1,561 614
7 Other trading activities
Subscriptions 16,356 16,356 16,312
16,356 16,356 16,312
8 Income from investments
Income on investments 29,475 29,475 19,751
29,475 29,475 19,751
Analysis of expenditure on charitable activities
Unrestricted Total Total
Funds 2025 2024
£ £ £
9 Expenditure on investments
Investment management costs 9,154 9,154 8,713
9,154 9,154 8,713
10 Charitable activities
Direct costs
Lodge and travel expenses 8,674 8,674 14,156
Charitable activities 11,052 11,052 634
Grant 1,500 1,500 -
Support costs
Insurance 884 884 1,320
Office equipment costs 492 492 642
Depreciation 33,329 33,329 33,016
Other expenses 30 30 20
Governance costs
Independent examiner's fees for reporting on the
accounts 971 971 924
Trustee expenses 450 450 209
Treasurer expenses 750 750 750
Secretary expenses 750 750 750
58,882 58,882 52,421
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 05 April 2025
11 Fees for examination of the accounts
Independent examiner's fees for reporting on the accounts
| 2025 £ 971 971 |
2024 £ 924 924 |
|---|---|
12 Analysis of staff costs and the cost of key management personnel
The charity currently does not employ staff.
13 Grant making
| Purpose for which grants made Steven Peart |
Grants to Institutions £ - - |
Grants to Individuals £ 1,500 1,500 |
Support costs £ - - |
Total £ 1,500 1,500 |
|---|---|---|---|---|
14 Transactions with trustees
The trustees have been paid remunerations and received other benefits from an employment with their charity or a related entity.
In the period the charity has paid trustees remuneration and benefits.
| Name A Hewitt L Woodfine |
Remuneration £ 750 750 |
Pension £ - - |
Other £ - - |
Total 2025 £ 750 750 |
Total 2024 £ 750 750 |
|---|---|---|---|---|---|
Allowance for time spent on the charity activities but not as a trustee.
Trustees' expenses
The following detail the expenses incurred by the trustees.
| Other Travel |
2025 £ 450 - 450 |
2024 £ 415 210 625 |
|---|---|---|
Transaction(s) with related parties
There have been no related party transactions in the reporting period.
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 05 April 2025
15 Corporation Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
| 16 Tangible fixed assets Cost Balance brought forward Additions Disposals Balance carried forward Depreciation Basis Rate Balance brought forward Depreciation charge for year Disposals Balance carried forward Net book value Brought forward Carried forward |
Freehold Property £ 391,735 - - 391,735 SL 10% 160,625 33,016 - 193,641 231,110 198,094 |
Furniture £ - 1,565 - 1,565 SL 20% - 313 - 313 - 1,252 |
Total 2025 £ 391,735 1,565 - 393,300 160,625 33,329 - 193,954 231,110 199,346 |
Total 2024 £ 391,735 - - 391,735 127,609 33,016 - 160,625 264,126 231,110 |
|---|---|---|---|---|
17 Fixed asset investments
| Valuation at the beginning of the reporting period Acquisitions during the reporting period Disposals during the reporting period Revaluation during the reporting period Valuation as at 5th April 2025 Cash element of investments (current asset) Opening balance at beginning of reporting period Acquisitions during the reporting period Disposals during the reporting period Dividends received during the reporting period Transfer in/(out) during the reporting period Management fee for the reporting period Net cash gain/(loss) as at 5th April 2025 Total investment value as at 5th April 2025 |
£ 2025 925,513 155,469 ( 141,877 ) ( 27,874 ) 911,231 £ 2025 44,997 ( 155,469 ) 141,877 29,475 ( 20,000 ) ( 9,154 ) 31,726 942,957 |
£ 2024 811,438 117,543 ( 75,904 ) 72,436 925,513 £ 2024 75,598 ( 117,543 ) 75,904 19,751 - ( 8,713 ) 44,997 970,510 |
|---|---|---|
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 05 April 2025
18 Debtors and prepayments (receivable within 1 year)
| 19 Cash at bank and in hand Cash at bank Lloyds 20 Creditors and accruals (payable within 1 year) Prepayments Independent examination of accounts Accruals |
2025 £ 843 843 2025 £ 25,280 25,280 2025 £ 1,943 1,943 |
2024 £ 807 807 2024 £ 14,398 14,398 2024 £ 1,824 1,824 |
|---|---|---|
21 Events after the end of the reporting period
No other significant events affecting the Company since the year end.
22 Analysis of charitable funds
Analysis of movements in unrestricted funds
As at 5 April 2024
| Unrestricted funds General unrestricted fund Totals |
Fund balances brought forward £ 1,215,001 1,215,001 |
Incoming resources including gain on investment £ 19,518 19,518 |
Resources expended £ ( 68,036 ) ( 68,036 ) |
Transfers £ - - |
Fund balances carried forward £ 1,166,483 1,166,483 |
|---|---|---|---|---|---|
Purpose of unrestricted funds
General unrestricted fund The 'free reserves' of the charity
23 Capital commitments
As at 05 April 2025, the charity had no capital commitments (2024 £nil)
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THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 05 April 2025
24 Analysis of net assets between funds
| Investments Tangible fixed assets Other net current assets/(liabilities) Cash at bank and in hand |
Unrestricted Funds £ 199,346 942,957 25,280 ( 1,100 ) 1,166,483 |
Total 2025 £ 199,346 942,957 25,280 ( 1,100 ) 1,166,483 |
Total 2024 £ 231,110 925,513 14,398 43,980 1,215,001 |
|---|---|---|---|
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