Charity Commlssion No. NIC101793
HMRC Charity Reglstration No. XN46065
Company Registration No. N1068709 (Northern Ireland}
SOMME NURSING HOME
(A COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

SOMME NURSING HOME
CONTENTS
Page
Legal and administrative information
Trustees, report
Independent audilorfs report
Statement of financial activities
Balance sheet
statement of cash flows
10
Notes to the financlal statements
11-20

SOMME NURSING HOME
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms S Waugh
Mr P Baillie
Mr S J L Phillips
MrA D Sykes
Dr M Sheridan
Mrs J Guthrie
Mr M Sharma
MrA Donaldson
Mrw Mccormick
Dr D Lewis
Mr G Clarke
Secretary
Mrw S G Cassells
Charity number
NIC101793
Company number
N1068709
Registered office
4th Floor Donegall House
7 Donegall Square North
Belfast
BT15GB
Auditor
Moore (N.I.I LLP
4th Floor Donegall House
7 Donegall Square North
Belfast
BT15GB
Bankers
Ulster Bank Limited
Connswater Branch
Arches Retail Park
Belfast
BT5 4AF
Solicitors
King & Gowdy
298 Upper Newlownards Road
Belfast
BT4 3EJ

SOMME NURSING HOME
TRUSTEES. REPORT (INCLUDING TRUSTEES, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The directors, who are also trustees for the purpose of the Charities Act INI) 2008 present their annual report and
financial statements for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to Ihe accounts
and Gomply wilh the charity's Memorandum and Articles of Association, the Companies Act 2006 and
'Accountlng and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing
their accounts in 2ccordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 1021" las amended for accounting periods commencing from 1 January 2019)
Objectives and activities
The Trustees have paid due reg8rd to guidance issued by the Charity Commission in deciding what activities the
charity should und8rtake.
The charity provides nurslng services Sn the context of a registered nursing home to the beneficiaries of the
charlty, primarily ex-service personnel and their spouses, former members of the police, fire and rescue, prison
setvices and ex-members of the mercantile martne and their spouses. These activities are met through a 5Q-bed
registered nursing home whose occupants are in the majority drawn from the classes of beneficiaries referred to
above.
Achievements and performance
2024125, as with the previous year, has been dominated by the cost-of-living crisis reflected in the increases in
catering and utility supplies well above the rate of inflalion.
The review of the management structure was concluded in the year with updated job descriptions and appraisal
processes pul in place to be implemented in 2025126.
New areas of funding from service charities were identified. The three-year VASP project funded by the Armed
Forces Covenant Trust ended in March 2025. A project which would have involved the Home acting as finanGial
co-ordinator for another Veteran's initiative did not proceed following the closure of the Veteran's Support O)Tice.
The Home continued to benefil from the many visits by Bands and musicians and others. all providing
entertainment to residents and contributing to the overall welfare of residenls.
Once again, the Board are indebted to Ihe dedication and professionalism of the staff who make the comfort and
safety of our residents part of their daily rOu￿ne, 365 days of the year.
Financlal rèview
The Home continued to maintain residents, numbers to almost fvll capaGity throughout the period. Although
income from the provision of nursing services continues lo increase, 7 % in 2024125, thé increases In staff costs
and catering in particular outweigh this wilh increases of just under 20 %. Future increases in staff costs, driven
by changes to Nalional Insurance rates, the National Minimum and Living Wages and increases for nursing staff
to keep pace with the public sector pay awards will conllnue to exert significant pressures on the running costs of
the Home. Despite these concems the Trustees are content that the underfying financial position of the Home
remains strong, particulady with the support of Somme Nursing Holdings Ltd.
Review of reserves
Somme Nursing Home is supported by Somme Nursing Home Holdings. which holds the property and
investment assets. Taking the unreslricled reseTves of both enlilies, which total just under £2.4m, the Trustees
are content that these are more than sufficient to meet a resetve of six months operating ¢osts of around
£1.25m. In 2024125 no call was required for support from Holdings, although the continued pressure on costs will
keep this issue under review in the latter half of 2025126.
Risk management
The trustees have conducted a review of the major risks to which the charity is exposed. These risks are
considered regularly by the directors and have developed systems to monitor and control these risks In order to
mitigate any impact that they could have on the company. Procedures are in place to ensure Complian￿ wfth
health and safety of the nurslng home staff and residenls.

SOMME NURSING HOME
TRUSTEES. REPORT (INCLUDING TRUSTEES. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management
Somme Nursing Home is a company limited by guarantee, not having a share c8Pital.11 is registered in Northern
Ireland (registration number: Nl 0687091 and has obtained charitabl8 status with The Chartty Commisslon for
Northem Ireland (reference number.. NIC101793), and 81so with with HM Revenue & Customs (reference
number.. XN46065), It is governed by its Memorandum and Articles ofAssociatlon.
The trustees who served during the year and up lo Ihe date of signature of the financial statements were..
Ms S Waugh
Mr P Baillie
Mr S J L Phillips
MrA D Sykes
Dr M Sheridan
Mrs J Guthri8
Mr M Sharma
MrA Donaldson
Mr W Mccormick
Dr D Lewls
Mr G Clarke
The members of the company are also the directors. The Board of Trustees is made up Primarily but not
exdusively of ex-service persons who are appointed by invitation. New directors have an induction meeting with
the Chalrman, Executive Dlrector, and the Nurse Manager. They are briefed on a range of issues including the
roles and responsibilities of a Board Member. None of the directors has any beneficlal interest in the company.
Ail of the directors are members of the company and guarantee to contribute £1 in the event of a winding up.
The induction process for new directorsltrustees remains as it was implemented in 2023124. Each new trustee
receives an infomation pack comprising a suite of do¢uments detailing the legal and statulory obligations of the
trustees and all aspects of the operation of the Home. The Conflict-of-lnterest policy was put in place in 2024125
and is updated annually as requlred. The review of the management structure was concluded in the year with
updated job d8SCriPtions and appraisal processes pul in place lo be implemenled in 2025126.
No trustee or director (with Ihe exception of the Executive Directorlcompany Secretsry) receives any
remuneration. Senior members of the nursing staff, intsluding the managers are paid rates that are based, but do
not exactly follow, their equivalent grades in the NHS. These are revlewed annu8lly to ensure where NHS pay
awards are made the Board can determine whether the charity is able lo continue to match the NHS pay bands.
Non-clinical senior staff are paid amounts b8sed on their private sector equivalents and Board members assess
these by utilising their own experience and knowledge of the relevant salaries.
Thg Board operates as detailed in the governing document of the charity, its Memorandum and Article5 of
Association. The financial business and affairs of the charity are conducted and managed by the Board of
Truslees. The executive management, in chargg of the day-to-day operations. ￿port to the Board and any sub
committees on a monthly basis.
Somme Nursing Home Holdings. a company Incorporated in Northern Ireland is identffied as a related party by
nature of sharing a common director.

SOMME NURSING HOME
TRUSTEES, REPORT (INCLUDING TRUSTEES. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
statement of Directors. responsibilities
The directors. who also a¢t as trustees for Ihe charltable activities. are responsible for preparing the Directors,
Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice).
Company Law requires the directors to prepare accounts for each financial year which give a true and fair view of
the slate of affairs of Ihe charity and of the incoming resources and application of resources, including the
income and expenditure, of the charitable company for that year.
In preparing these accounts, the directors are required to:
-select suitable ac¢ounting policies and then apply them consistently-
-observe the methods and principlas in the Charities SORP.,
-make judgements and estimates that are reasonable and prudent
-slate whether applicable UKAccounting Standards have been followed, subject lo any material departures
disclosed and explained in the accounts. and
-prepare the accounts on the going concern basls unless it is inappropriale to presume that the charity will
continue in operation.
Disclosure of information to auditor
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the
audit, but of which the auditor Is unaware. Th8y have further Confirmed that they have taken appropriate steps to
identfy such relevant information and to establish that the auditor is aware of such information.
The trustees, report was approved by the Board ofTrustees.
Mr P Bail
Mr S J L Phillips
Dated- 20 November 2025
Dated:20 November 2025

SOMME NURSING HOME
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF SOMME NURSING HOME
Opinion
We have audited the financial statements of Somme Nurslng Home (the 'charity') for the year ended 31 March 2025
which comprise the statement of financial activities. the balance sheet, the statement of cash flows and notes to the
financial statements, including slgnlffcant accounting policies. The financial reporting framgwork that has been
applied in their preparalion is applicable law and United Kingdom Accounling Slandards, including Flnancial
Reporting Standard 102 The Financial Reporting Stsndard appli¢able in the UK and Republic of Ireland {United
Kingdom Generally Accepted A¢¢ounling Practice).
In our opinion, the financia5 statements..
give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources
and application of resources, Including its income and expenditure, for the year then ended,.
have been properly prepared in accordance wlth United Kingdom Generally Accepted Accounting Practice.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audlt in accordanc8 With IntematSonal Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibililles under those standards are further described in Ihe Auditors responsibilities for the audit of
the financial statements seclion of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit. of Ihe financial slalemenls in the UK, including the FRC'S Ethical
standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to prowde a basis for our opinion.
Conclusions relating to golng concern
In auditing the financial slatemenls, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial stalements is appropriate.
Based on the work we have performed. we have not identified any material uncert8inties relating to events or
conditions that, Individually or collectively, may cast slgnificant doubt on the charity's ability to conlinue as a going
concem for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and th8 responsibilities of the Trustees with respect to going Goncern are described in the
relevant seclions of this report.
other information
The other information comprises Ihe infomation included in the annual report other than the financial slatements
and our auditorfs report thereon. The Trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except to the extent
otheNise explicitly stated in our reporL we do not express any fomi of assurance conclusion thereon. Our
resporisibility is to read the other Information and. in doing so, Consider whether the other infomalion is materially
inconsistent with the financial statements or our knowledge obtained in the course of the audlt, or olhelwise appears
to be materially misstated. If we identify such material ino)nsistencie5 or apparent material misstatements, we are
required to determine whether this gives rise to a material misstatement in the financlal statements themselves. If,
based on the work we have performed, we conclude that there is a material misstatement of this other information.
we are required to report that fact.
We have nothing lo report in this regard.
Opinions on other matters prescrlbed by the Companies Act 2006
In our opinlon, based on the work undertaken In the cours8 of our audit-
Ihe informalion given in Ihe trustees, report for the financial year for whlch the financial statements are
prepared, which includes the directors, report prepared for the purposes of Company law. is consistent with the
financial statements-, and
the diractors, report included within the trustees. report has been prepared in accordance with applicable legal
requirements.

SOMME NURSING HOME
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SOMME NURSING HOME
Matters on whlch we are required to report by exception
In the light of the knowledge and understsnding of the charity and Ils envlronmenl obtained in the course of the
audit, we have not identified materi81 misstatgments in the dire¢tors' report included within the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires
us to report lo you if, in our opinion..
adequate accountlng records have not been kept. or returns adequate for our audit have not been received
from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns. or
Certain disclosures of directors, remuneration spectfied by law are not made- or
we have not received all the information and explanations we require for our audit. or
the Trustees were not entitled to prepare the financial Ststements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the
requirement to prepare a strategic report.
Responsiblllties of Trustees
As explained more fully in the statement of trustees, responsibilities, the Trustees, who are also the directors of the
charity for the purpose of company law, are respDnsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such inlemal control as the Trustees determine is ne￿SSary lo
enable the preparation of financial statements Ihat are free from material misstatement. whether due to fraud or
error. In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the Trustees either intend to Ilquidate the charity or lo cease operatior*s, or have
no realSstic alternative but lo do so.
Auditorfs responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether th8 financial statements as a whole are free from
material misstatement. whether due lo fraud or error, and to issue an auditor's report Ihal includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audtt conductéd in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of delecling irregularities. including fraud. is detailed below.
Explanation as to what extent the audit was considered capable of detectlng irregularities, including fraud
The objectives of our audit in respect of fraud, are., to identify and assess the risks of material misstatement of the
financial statements due to fraud,. to obtain sufficient appropriate audit evldence regarding the assessed risks of
material misstatement due to fraud. through designing and implementing appropriate responses to those assessed
risks., and to respond appropriately lo instances of fraud or suspected fraud identified during the audit. However, the
primary responsibility for the prevention and detection of fraud rests with both management and those charged with
governance of the charity.
our approach was as follows..
We oblained an understanding of the legal and regulatory requirements applicable to the charitable
company and considered that the most significant are the Companies Act 2006, Ihe Charities Act 2008, the
Charity SORP, and UK financial reporting standards as issued by the Financial Reporting Council
We obtained an understanding of how the charity complies with these requirements by discussions with
management and Ihose charged with governan￿.
We assessed the rlsk of material misstaloment of the financial slalements, including the risk of material
misstatement due to fraud and how it might occur, by holding discussions with management and those
charged with governance.

SOMME NURSING HOME
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SOMME NURSING HOME
As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintain professional
scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion.
forgery. intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances. but not for the purposes of expressing an opinion on the effectiveness of
the charitys internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates
and related disclosures made by the trustees.
Conclude on the appropriateness of the directors. use of the going concem basis of accounting and, based
on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that
may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a
material uncertainty exists, we are required to draw attention in our auditor's report to the related
disclosures in the financial statements or, if such disclosures are inadequate. to modify our opinion. Our
conclusions are based on the audit evidence obtained up to the date of our auditor's report. However,
future events or conditions may cause thè charity's to cease to continue as a going cOn￿rn.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events in a
manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters. the planned scope and
timing of the audit and significant audit findings, including any significant deficiencies in intemal control that we
identify during our audit.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https=Il
www.frG.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitys members, as a body, in accordance with section 391 of the Companies
Act 2014. Our audit work has been undertaken so that we might state to the charity's members those matters we
are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law,
we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for
our audit work, for this report. or for the opinions we have fomed.
&. 9.fkn4JJtrLr
Dr R I Peters Gallagher OBE FCA (Senior Statutory Auditor)
for and on behalf of Moore {N.I.) LLP
25 November 2025
Chartered Accountants
statutory Auditor
4th Floor Donegall House
7 Donegall Square North
Belfast
BT15GB

SOMME NURSING HOME
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
Notes
2025
2024
Income and endowments from:
Grants received
Charitable activities
other income
33,576
2,561,190
10,000
33,576
2,561,190
10.000
20,424
2.418,163
10,000
20,424
2,418,163
10,000
Total Income
2.604,766
2,604,766
2,448.587
2,448,587
Ex
endlture on:
Charitable acltvities
2,657,824
165,173
2.822.997
2,394,845
125.348
2,520,193
Net expendlture for the yearl
Net movement in funds
{53,058) (165.173) 1218,231}
53,742
(125,348)
(71,606)
Fund balances at 1 April
2024
73,567 1,193,585 1,267,152
19,825 1,318,933 1,338,758
Fund balances at 31
March 2025
20,509
1,028,412
1,048,921
73,567
1.193.585
1,267,152
The statement of financial aclivilies includes all gains and losses recognised in the year.
The statement of financlal activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

SOMME NURSING HOME
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
Current assgts
Debtors
Cash at bank and in hand
11
1,056,581
1.179,016
12
66,750
44,537
56,977
167,663
111,287
224,640
Creditors: amounts falling due within
one year
14
(118,947)
(136.504)
Net current {liabilities)lassets
(7,660)
88,136
Total assets less current liabilitles
1,048,921
1.267,152
Income funds
Restricted funds
Unrestricted funds
1,028,412
20,509
1.193,585
73.567
1,048,921
1,267,152
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on 20 November
MrPBai
Mr S J L Philllps
Company Registratlon No. N1068709

SOMME NURSING HOME
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operatlng actlvities
Cash (absorbed byllgenerated from
operations
20
(100,792)
55,600
Investing activities
Purchase of tangible fixed assets
124,054)
(68,5801
Net cash used in investing activities
(24,054)
(68,580)
Net cash used in financlng activities
Net decrease in cash and cash equivalents
(124,846)
(12,980)
Cash and cash equlvalents at beginning of year
167,663
180,643
Cash and cash equlvalents at end of year
42,817
167.663
Relatln9 to:
Cash at bank and in hand
Bank overdrafts included in Creditors payable
within one year
44,537
167,663
(1,720)
10-

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng poli¢ies
Charity inforn)ation
Somme Nursing Home is a privale company limited by guarantee incorporated in Northem Ireland. The
registered office is 4th Floor Donegall House, 7 Donegall Square North, Belfast, BT15GB.
1.1 Accounting convention
The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association,
the Companles Act 2006 and "Accounting and Reporting by Charities- Slatement of Recommended Practice
applicable to charities preparing their accounls in accordance with the Financial Reporting Standard
appli¢able in the UK and Republi¢ of Ireland {FRS 102)" {as amended for accounting periods commencing
from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £
1.2 Golng concern
The trustees, consider that in preparing the financial statements they have taken into account all information
that could reasonably be expected to be available. Al the 31st March 2025 Somme Nursing Home now have
an unrestricted surplus £20,509 compared lo £73,567 in the prior year. The trustees, have been proactive in
tying to increase the surplus, with implementation of Cost cutting measures and retention Df staff. Somme
Nursing Home Limited continues to rely on the support of Somme Nursing Home Holdings Limited which has
£2.37m in unrestricted reserves. As a result the trustees, believe it is appropriate to prepare the finanGial
statements on the going concem basis.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitsble
objectives,
Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The
purposes and uses of the r8Stricted funds are set out in the notes to the financial statements.
1.4 Incomlng resources
Income Is recognised when the charity is legally entitled to it after any perfomiance conditions have been met.
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once Ihe charity has been notified
of the donation, unless performance conditions require deferral of the amounL Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacie5 are recognised on receipt or otherwise if the charity has been notified of an impending distribution.
the amount is known, and receipt 19 expected. If the amount is not known, the legacy is treated as a
contingent asset
Legacies are recognised on receipt or otheNise if the charity has been notified of an impending distribution,
the amount is known. and receipt is expeded. If the amount is not known. the legacy is treated as a
contingent asset.
Income is recognised when the charity is legally entitled to it after any performance conditions have been met.
the amounts can be measured reliably. and il is probable that income will be received.
11

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Aceountlng policies
(Continued)
1.5 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single
activity are allocated directly lo that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
Expenditure is recognised on an 8¢crua15 basis as a liability is incurred. Funding provided through contractual
agreements and performance related grants is recognised as goods or services are supplied. Other grant
payments are recognlsed when a constructive obligation arises that results in the payment being unavoidable.
Costs of generating funds are those costs incurred in attracting voluntary Income, and those incurred in
trading activities that raise funds.
Governance costs include those incurred in the govemance of its assets and are prirnarily associated with
constitutional and statutory requirements.
Support costs include central fijnclions and have been allocated to activity cost categories on a basis
consistent with the use of resour¢es, e.g. allocating office property costs by floor areas, management and
human resources costs by the number of staff. and finance and IT costs by work done.
1.6 Tangible fixed assets
Tangible fjxed assets are initially measured at cost and subseqLrently measured at Gosl or valuation, net of
depreciation and any impaimienl losses.
Depreciation is recognised so as to write off the cosl or valuation of assets less their residual values over their
useful lives on the following bases:
Fixtures, fittlngs & equipment
Short leasehold property
200/0 Straight line
4 /9 straight line
The gain or loss arising on the disposal of an 8S5el is detemined as the drfference between the sale
proceeds and the carrying value of the asset. and is recognised in the statement of financial a¢tivilies.
1.7 Impalrment offixed assets
At each reporting end date, the charity reviews the carrying amounts of ils tangible assets to detemiine
whether there is any indicalion that those assets have suffered an impaimient loss. If any such indication
exists, the recoverable amount of the asset is estimated Sn order lo determine the extent of the impainnent
loss (if any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-term liquid
investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafls are shown
within borrowings in current liabilities.
12-

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Inslruments Issues, of FRS 102 to all of its financial instruments.
Financial inslruments are recognised in the charity's balance sheet when the charity becomes paty to the
contractual provisions of the instrument.
Financial assets and liabilities are offsel, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intenlion to settle on
net basis or to realise the asset and settle Ihe liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are Inltially measured at
transaction price including transaction cosls and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts dlscounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a finanGing trans8Ction, where the debl instrument is measured at the present
value of the future payments discounted at a market rat8 of interest. Financial liabilities classified as payable
wilhin one year are not amortised.
Debt instruments are subsequenlly ¢arried at amortised cos( using the effective interest rate method.
Trade creditors aro obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within ono
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognitlon of financlal liabilities
Financial liabilities are derecognised when the chariws contraGtual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's se]vices are
received.
Termination benefits are recognised immediately as an èxpense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fa15 due.
13-

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charltable activities
2025
2024
Donations and legacies
Income from nursing services
7,921
2,553,269
37,120
2.381,043
2,561,190
2,418,163
Grants received
Unrestricted Unrestricted
funds
funds
2025
2024
Armed forces covenant fund
33,576
20,424
Specific grant for VASP project { Veteran5 Advice-line for Statutory Professionals).
other AnGome
Unrestricted Unrestrlcted
funds
funds
2025
2024
Other income
10,000
10,000
Income received for managemgnt seNices provided to Somme Holdings Ltd
14-

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable aclivitles
Restricted Unrestrlcted
Total
2025
Total
2024
2025
2025
staff costs
Depreciation and impairment
Recruilment
Catertng and laundry
Printing, postage and stationery
Telephone
Computer costs
Bank charges
Slaff training and uniform5
Medical support
Establishment costs
VASP expenses
Residents sundries
Sundry expenses
2,065,949 2,065,949 1.771,772
45,577
146A89
140,137
2,024
2,024
2,424
172.497
172,497
146,649
5,704
5,704
6,377
6,036
6,036
7,887
13,278
13,278
11,596
1,559
1,559
1.557
8,696
8,696
5.500
36,458
36,458
41,336
220,382
220,382
298,018
64,261
23,451
4,730
13,691
761
1,504
100,912
64,261
4,730
761
165.173 2.583,651 2,748,824 2,471,899
Share of support costs {see note 6)
Share of gov8rnance costs (see note 6)
48,661
25,512
48,661
25,512
35,627
12,667
165,173 2.657,824 2,822,997 2,520.193
Analysis by fund
Unrestricted funds
Restricted funds
2,657.824 2,657,824 2.394,845
165,173
125,348
165,173
165,173 2,657.824 2,822,997 2,520,193
For the year ended 31 March 2024
Unreslricled funds
Restricted funds
2,394.845
2.394.845
125,348
125,348
125,348 2.394.845
2.520,193
15-

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activities
2025
2024
staff costs
Governance costs
48,661
25,512
35,626
12.668
74,173
48.294
Analysed between:
Charitable actwiles
74.173
48.294
Governance ¢0sts comprise:
2025
2024
Audit fees
Legal and professional
9,240
16,272
8,800
3,868
25,512
12,668
Net movement in fund5
2025
2024
The nel movemenl in funds is stated after chargingl(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
9,240
146,489
8,800
140,137
Trustees
None of the Trustees (or any persons connected with them) re￿IVed any remuneration, benefits or expenses
from the charity during the year.
Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
16-

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Employees
Number of employees
The average monthly number of employees during the year was:
2025
Nurnbor
2024
Number
Nursing staff
Administration staff
85
76
89
80
Employment costs
2025
2024
Wages and salaries
Social securlty costs
Pension costs
1.875,715
157,641
81,254
1.609,875
129.843
67,680
2,114,610
1,807,398
Key management personnel were paid £195,523 (2024- £176,3001.There were no employees whose annual
remuneration was £60.000 or more. This team is made up of the executive director, nurse manager,
business support manager and assistant nurse manager.
11 Tangible fixed assets
Flxture5.
flttings &
equlpment
Short
leasghold
propety
Total
Cost
Al 1 April 2024
Additions
663,116 2,500.000
24,055
3,163,116
24,055
At 31 March 2025
687,171
2,500.000
3,187,171
Depreciation and impairment
At l April 2024
Depreciation charged in the year
484,101
46,489
1.500,000
100,000
1.984,101
146,489
At 31 March 2025
530,590 1.600,000
2,130,590
CaTrying amount
At 31 March 2025
156,5B1
900,000
1,056,581
At 31 March 2024
179,016 1.000,000
1,179,016
17-

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Debtors
Amounts falling due within one year:
2025
2024
Trade debtors
Other deblors
Prepayments and accrued income
50,566
15,279
905
45,210
10,425
1,342
66,750
56.977
13 Loans and overdrafts
2025
2024
Bank overdrafts
1,720
Payable within one year
1,720
14 Creditors: amounts falling due within one year
2025
2024
Notes
Bank overdrafts
Other tsxalion and social security
Trade creditors
Other creditors
Accruals and deferred income
13
1,720
34,844
44,685
8,124
29,574
27,027
75,668
6,474
27,335
118,947
136,504
15 Restricted funds
The restricted fiJnds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 Aprll
2024
Resources At 31 March
expended
2025
1,193,585
(165,173)
1,028,412
18-

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Restricted funds
{Continued}
Previous year:
At 1 Aprll Resources At 31 March
2023
expended
2024
1,318,933
{125,348)
1.193,585
16 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations. grants and care home
fees which are not subject to sp8cifi¢ conditions by donors and granlors as to how Ihey may be used. These
include designated funds which have been set aside out of unreslri¢ted funds by the trustees for specific
purposes.
At 1 April
2024
Incomlng Resources At 31 March
resources
expended
2025
General funds
73,567
2,604,766
{2,657,824)
20,509
Prevlous year:
At 1 April
2023
Incomlng
resources
Resources At 31 March
expended
2024
General funds
19,825
2,448.587
(2,394,845)
73,567
17 Analysis of net assets between funds
Unrestricted
funds
2025
Restricted
funds
2025
Total
2025
At 31 Mar¢h 2025:
Tangible assets
Current assetsloiabilities)
28,169
(7,660)
1,028,412
1,056,581
(7,660)
20,509
1,028.412
1,048,921
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 Ma￿h 2024:
Tangible assets
Current 8ssetslOiabililies)
(5,642)
79,209
1,184,658
8,927
1,179,016
88,136
73,567
1.193,585
1.267.152
19-

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Related party transactlons
The company maintains an intercompany balance with Somme Nursing Horne Holdings Ltd, a company
incorporated in Northern Ireland and sharing common directors. At the balance sheet date the balance due
from Somme Nursing Home Holdings amounted to £15,279 (2024- £10,425} and is included in other debtors.
During the year a donation of £Nil (2024- Nil) was paid to Somme Nursing Home from Sommè Nursing Home
Holdings.
Somme Nursing Home Holdings Ltd is conside￿d to be the persons with significant control.
19 Analysis of changes in net funds
The charily had no material debt during the year.
20 Cash generated from operations
2025
2024
Deficlt for the year
(218,231)
{71,606)
Adjustments for..
Depreciation and impairment of tangible fixed assets
146,489
140,137
Movements in working capital:
Ilncrease) in debtors
{Decrease)firÈcrease in creditors
(9,773)
{19,277)
(28,530)
15,599
Cash (absorbed by)Igenerated from operations
(100.792)
55,600
-20-