RE¢ISTERED CHARITY NUMBER: SCi115783 Rtport of the TttS thd FlninelAI Stitement$ for the Yer Ended JI MAteh 2025 BETIIESDA CARE HOME & HOSPICE (scioi Mann Judd Gordon l.td Chartercd Accounianis & Sioiulor). Audiiors 2fi 1.eiyi8 Sir¢el Stomoway 1sIL of LLIYi.s I-IS12Jl--
BETHESDA CARE HOME & HOSPICE Contents of the Fln74ncl¥l Sttemefflts for Ihe Y¢4r End¢d 31 M•r¢h 2025 Page Chlrmin's Report Report ofthe Trustees 2 10 15 Rwrt of the Indtptndent Audltorj 16 10 19 S¢at¢ment of FInAlI1 Aetivltle5 20 BAlnc¢ Sbett 21 10 22 Cash Flow Ststement 23 Niitts l• ihe Cash FIDW Stlement 24 Notts io the FIttAnelal Stilements 2J lo 37 Del*Sled StAtement of nAncIal Actlvltlej 38 10 40
BETHESDA CARE HOME & HOSPICE Ch4irmon's Report for ¢ht Year F.nded 31 Mar¢h 2025 Many ihanks lor thL inlcrcst dnd supp)rt that IhL Mthole wmmunity shu%%'s in Iheir eonlirttslng ond suslAined InreSt in Lleihesda Care Ilome and I lospice. Over Ihe Iosi twelve months the regulations aATecling COVID 19 havc bLrn rLlaYLd bul slill rcquirL' vigiltsneL' in resiriLiing Ihe sprL'ad ol. thL virus, FKlrtiL'ulurly iyiih regard tu proteL'lin8 the frnil. the elderly and IhosL' with rLx1uCL immunc sy51L'mJ. 'I'hL qualily ofL8rL' whiLh is main¢ainL.d h¥5 bL'en efFeLlive in reducing Ihc likLlihuod of localised outbreaks. (hjr effort5 to provide appropriale care have enableil residen¢5 and 51Jrr tu re*slablish iheir daily pallcrn5. All ihe hard lyk h88 been %Yorthwhile 05 the calm supp)rt of slall- has returnd ihe Care Home and Hospice lo places of security for Sta and residents. In the report for lasl year. il wns hi8hli8hied Ihot our 3ft. cosls h&v¢ incrcased a5 Stabilisd ihe need for recrults (o all 5c¢iions L)f ihc siafy. Th¢ consLqu¢nLis a. rc¢urd¢xl in Ihe finJnLi#l RL'vieiv s(.(10n. In fiddilion, Ive havL draw'n up)n Our rLSL'fvL'S. IIoii'LVL'f, 'L huvL uls0 beeii blessL'd by rK'eivin8 gifts and donolions as well as ver). generous support from spunyJr& und frum fundraisin8 iniliaiives. F()IliiH'ing nn fn)m ihe 8(Idilii)nal PfL'8wre8 referred to, il'c have bLLn in prracild disLussion iviih thL. C(>mhairle ulx)ul (he lack of o Service Level Asreemoil lo pa). for residen15 in the care honie. Unlorlunalely, Ihis maller is Still unw¢solvcd lind IVL ur¢ ni)Iv in ihe lourth y¢aT i%iih()ul a req()luli()n. Hoivcver. this stylc of afTÈ)irs is al8th an inerensin81>' severe pre¢sure on our resources. At preseni ihe provision of CM)vemmenl a&sislAnLe 18 hLlpful alihou8h Ihe silualion is unpTcdiL'labl¥, More dclailed brcmkdown of ilie accounts is in Ihe Keport, wid an Audilors KcF(>rt is included. Reports from Ih¢ "I ru51ees nd Ihc rcmil covcring Slwilur¢. Mana¥¢iii¢nl N%'iihin Ik. Ani)ual RclTI. While iv¢ rcalise Ihai ive n¢¢d 10 main1n vigilun¢L in our llv%iviiiL& .rtLL. ih81 we Are m&klng xjme wogress fonvard. WL arc #lways and evcryii,hcrc mindful ol. IhL guidn¢¢. of our l.t)rd and iru¥( Ihai all Ive un(lertakc ivill be lo the Glory of I lis nome. Pa8e I
BETHESDA CARE HOME & HOSPICE
Report of the Trustees
for the Year Ended 31 Marth 2025
lThe Beihesdts CAre Home ttnd FlospiLe Is A eharllable orgaftisailon, registered as a Scollish Charitablc IncorpJTaled
Orgsnisition (SCIO) wilh ihe Olee ofihe Seothish Chllrily Rcgulalor (OSCR). ThL TruslL'LS ivho are also dlTectors of the
charity for Ihe purrx)ses of Ihe Companies Act 20(KJ, prcscnl Ihcir report wilh IhL finanLiuI l11Cmen1S of the chnrily for the
p¢riod O l April 2024 lo 31 Mar¢h 2025. The TNslee5 have adopted the provisions of Ihe Sla¢¢m¢nl vf ReLIlmended
Praclice (SORP)'Ac¢ounlinB and RcportinB by Chariljc5' iS5ULxI iii March 21K15
OWF.cnvES AND ACTIVITIES
ObJe¢tlvt5 and alms
lTh¢ Obje of the SCIO is the oteration ora Care Home (providing nursing care) and klospic¢ in Slornoiyay, Islc of Lc¥vis.
Th¢ wi icy ol. lh¢ Tru31¢c5 13 to cnsurc th#1 a(k4uale lundin8 is available lo cnsurc thllt tlie SCIO is able io pr<)vide all
residenislpaticnts in the Flome and Hospicc M'iih a high standard of ¢ar¢ iyiihin a Chri¥iian environment while rL'sidcnl
vithill ilie unil.
hesda Care Home and Hospice 15 a reco8nised Christian charily based on C'hrislian prinLiple5. The unil opened on 09
Mireh 1992 and toinprises * 21 bedded Cwc Honie providing long.ienn nursing care dnd 4 Ho.splee beds. In 2015. the
uppcr flLX)r of Ihc Carc l.lomL ivas dcvLlupcd, jnd (m 30 No¥b¢r 2015 thi8 unli npened lo providc 9 shiirt-lvrm rospile
Lare hed.$. In Aprll 2024 the new aforth House Core Floine opened in place ol-lhe local auihorily homes Dun Lisdcan and
Dun Berisay. RLPIlL. care is prLiYidcd fur uur LY)mmunily in 8Lal()rth 14vusL' and the beds the upper floor ol- tlethesda are
noiv ulilised to provide additional long-terni re, EJ¢ihvs114 Care 14um¢ now prOldeS 3LI lon8-tcnn carL. b¢dy for <)ur
comniunily. AlihDii8h under (>nc root-, Ihc Carc Homc and Hospice arc complelcly Separate units. -I'he complex is the only
onL of ilb kirKI in thL WLslLrn Isli's.
Al pTe&eThl IherL' Illy i)Yer eighty permanent members of st&ff plus o bank Trf reliel. slafi. and ty8cihcr ihey i%'ork produc¢ a
%Y
BETHESDA CARE HOME & HOSPICE Report of ihe Trustees ror the Year Ended 31 MAreh 20Z5 oWEIVEs AND A1VITIEs Sl2nllkAMt etlvltlt8 MAIN 0ECTIVEs FOR TIIE YEAR APRIL 2024- MARCII 2025 l. Tu ensure (he conlirwed smooth runnin8 Ot'the Care Home and Hospice ihrou8h the Managcr lh¢ s14ltr, lo provide Ihe vcry b1 carc IOT Ihc r¢sid¢niJ in ihL. CarL I lomL' Jnd Ihc Folicnls in the I lo¥piie and to continue to takc ihc nccds of Ihc re5idenis, pali¢nls and their lamilie5 into account in the provision of Ihat Care. To ensure families wniinue to have wial interaction iogeiher and spend meaningful lime iviih their relaiives. 2. T(> Ll)nlinuL io have nebpiiliali<)ns with NIISWIIIJFI repr&senlatives in order lo WO lthvards achiei'in8 a minimurn or 5(1% fundin8 lor the Hospice lo ensure Ihe fulure olthe Hospice provision, 3. Tn achievc a ihrcc->¢ar conlracl ivith the l.ncal Auih()ril)' for the provisinn L)fNursing Home beds. tl. In ordLY io cvaluaic ihc scrvice, ()n11nL Il'lth the audit plan as mu¢h us possiblL'. 5. 'fo o)ntinut to pmmole the image of Beihe5da throuBh a progromme of fundraisui8 6. To ntInue the pro8ramrne of trainin8 and devLlopmenl olstaff. ASKSES5MENT OF ACHIF.VEMENTS IN YEAR AGAI]YST crivEs SET l. Continued smuoth rynn•ng of the C¥re Home ¥nd Hi)¥piee 1.he Care Flome and Hospice, Ihrough Ihe Mano8er and Ihe sialT, continue lo wovide Ihe very best care for the rc51dents in thL. crL. HUML aiid Ihe pulicnls in Ihe HospiLe. This is L'vidLnl Irum th¢ numher ot" thallOnS and ihonk you l¢ll¢rCardS r¢¢Yiv¢(l #nd a15Y) liibul¥ paid lo Ih¢ vrganisaliun at fun¢rals anJ in ¢h¢ lucal media. The reporls rccciv¢d from lh¢ rc8ulalo ry b(paic& thc Larc In5PeCtor•le and Hcalihcare Impn)vcmcnl Scoiland, Al Tecosni¢£ a hi8h siandard of care, 2. H05pI(t . Servlce Leyel Agreement Under LEL 12 (2(112) Hcolth Boards were obli8ed to provide 50V• fundin8 01. Hospice Lijsis. Ai pr¢5eni Ihe Fl¢allh BoardllJD iurTrnily only financc Ic5s Ihan 24% of Ihc lolal I lospicc costs, which qUill5 IhL" lundraisin¥ for the HI)1¢¢ lo tthver any Shortf1. Thls cc)niinues be a ehallen8e. The C)Dvernithce C•rnUP of the Botrd of Tru81eei nchleved ll 5% IncrL.@ lasl ye&r, bui ihis year hthve en unsu¢ce.88lul In their reque511o mcel with the Chief Olcer of the IJLI. 'I'he GovernanLc Gr()up .111 L()nlinue lo rcquesl nc8olittlions with NHSWIIIJB in Ihis respect. We coniinue lo make sure Ihe I lospice rwms refurbished as required to ensure patienls and their rclalivcs have a PLIICLlul w)d Lwm1urblL cnvin)nmL'nt. 3. Comh&irle1%8n EileaA Sir- ContrAtt for Nursing Horne Bed$ Thc Carc Flome ConlraLI iviih CNES lo prDwide nursing homc hcds duL lo vuirnved in April 2024 for a three year period. 'fhe lender ivas submilted in JanuarylFebruary 2024. Atler a protrllcied yeAr a IO% in¢rL¥SL li)r 202412025 was otTered iviih & £()O.QIKI i)ne oft" poymeni. The tender fi8ure submliied iv&8 not olTerLd due lack of IJB lundii)g Available. I luii'yv¢r, il 5uc¢¢sslul ligr¢unl hd5 been vbiained fur 2025r2026 and 2Q26Q027, Ivhcrcby CNCS 111 purchysr 28 bL'd3 Ihrough a wniracl and Bdhesda ivill off¢r 2 prii'ate beds in lh¢ Nursin81 lom¢. 4. Audlt Plan We continue lo audit the service through regular clinical audis. 'I'he audii proBramme is conlinually under review. and takes inlu account an) nei%. legi.8lati(In. S. Fundralsing A SUCLL55ful yLMr or rundraising is rLyortLxI In Ihc Annuul Ac¢ounts. I'his hus bL. #noiher exlremL.l)' challLngin8 ycor, hoiv¢v¢r, Ive gre very ii'¢ll supp)rled by our communiiy? iiho 4ppr¢¢lal¥ the ¢ar¢ 8iven lo their loved ones. 6. Trnlnln% tjeihesda has alii*ys had a th)mmitmenl In liaining and this is cvidcnl fmm Ihe omounl of trainin8 avail&ble for %iatT. AII staff r¢¢¢ii'¢ induction lrnining appropriat¢ lo Ihcir nc¢ds in ordcr for th¢m lo be able ts) curv) oul thcir job io ihc. bcsl ol. their abilil>. We noi¥. also include 14And H)gi¢ne and Donning and Doffing ol- PPE in OUT pr¢-employm¢nl mandator), trainin8 wid ii'ill cDntinuc rc8ular uwiatC5 or any additional Irainin8 rcquircd. Some of the Irainirtg undertaken by staft.throush0 Ihe year is as follo.$: Page 3
BETHESDA CARE HOME & HOSPICE Report of ihe Trustee3 for Ihe Year Ended 31 Mareh 2025 OWECTIVES AND ACTIVITIES I {lIh und Socidl Carc. Standard5 - all slalTal induLtivn Turas trainin8 - on-line tTainin8 Moving and I landliiig upJ4iL' Iraining- 811 nursin8 and Lare staff Besi Practice in Dementia Care - rolling programme Changes in S%4iL Regislrniion - Manager and Assislanl Manager Marie c.urie - Rishi lo Palliali%'e Care- Man&ger European C¢rtificate in Esseniial Pallialivc Car¢ wurse - 3 Slaff Nurses Trninin8 nn correcl wmpressiix) of 1> mphoedemo using bando8es Ivith NHS Wl Lymphoedcma Nurse Palliaiivc lind Cnd of LifL Cdrc Training S¢ssion on fulur¢ Pl4nnin¥ - nursing sthlTiYiih Junlor Sister June Palcmn Pallialive Care I raining - Symptom Conlrol - nursin8 and care stal'l'wiih Dr. "rim MoT8an EmploymLnl Llliv updule Level J I"'o(xl Safely and l.l)'gienc for Supervisors irst Aid training - nursing and cllre slalT 8iaiut()ry SIL PAY updaie - C.F.nffiin8nLY orricer Malerni¢y Pay and Pgrniiy Pny - CEOlk'inance OITicer Palliulivc CarL. Truiiiiny Pr()Brnmmv Under51anJing Muliiple Sul¢rwis EIrthda Pallialivc Carc .1 rginin8 - Nou5ea. Floii'el Ohqruction, Research re r.nd of Life Medicalioll etiec15 and side elTecls- nursing and care .8laff iviih Dr. Tim Morgan. Con8ulianl in PulliBlivc mjiLlnL. DrAin (iuard DreSSin8NephrOSIomY dressin8S Pollialive Core .1 iainin8 -Loncer and Non Cancer refeThg1 crilcria ond proce55 Anncmick Kok ARI.IAI Wcblnor - Scibies- ilack io Btsslcs Bdhesda Hospic¢ Pfilliaiive Care Training Session5 - Paln Cvntrol in Palli#tiv¢ Cure - nursing sthlT wilh Dr Annemiek Kok NHS NES Inlwnalional ilereayemeni Conter¢n¢e 2024- Jjereavemail in tlie trderrt Ir1d. Kindness in Ihe chaos I IospiLL Doctor ttnd SLnior SistLr Pglliotive Lore 'l'raining . Obslruclion in Palliotivc Care - 1105pic¢ Doctors and Nurses iviih Dr. Frnnccs MLivor, Cvnsultsnl PulliulivL MLdiiinL, Ruxburgh Hiiu P4llialiYe Cdre Irainin¥ lo GPS - by l)r. Annemiek Kok Scoitish Paiieni 5ateiy Programme - Falls Awareness Da> -Assisiant Mana8er and Stall- Nur5C RRFIC Lcading lo ChJn8c, Lc&dcrship lor all. EC411 Efte¢livc Comn?unicaiion for Ilenliheore Delerioraiing healih and DNACPR - Senior Sister CoreBeons - Di8118l Cllre Pr(J8ramme INlivellink Vl¢urdl Caiheter I Ir i)rainiige- I In4pice rjoclor and SiatrNur.4cs ofand Dressing l ¢¢hniqu¢s oran implantablelro¢k¢l drain - Nursing Sla Parkin50ns MLidiclllion Trninin8. Porkinsons Nurse - Nursin8 Siati. Care Inspecloraie Wcbinar on Keeping anlibioiiL5 ii'orking is cvcryb(KIy'5 biisinL5S Universiiy ol'Glasgoiv, Bereavemeiii Suppon in Care I lomes'l'oolkit- lfftitial Engagement Sessions - Senior Sisler CD training session on le¥islation & diffLreni levLls Of c(JnlmllLxI Drugs Stan. Nur5cs ii'ith Sue PriLe. Lead Pharmacisl, NFISWI All stsff rceeive irainin8 in the use of Lqulpmenl prior lo usc. Coniinuing ProfL5tsiunul DLvc.lupmLnt IS Lneoura¥Ld lo iKmLfil stafi. and IhL or&8nisalion arbd lo this end i%'L' L'urrLt]Y hovL a rolling pro8fAmme of nur.sinB sIDII-undertakin8 DlplomoslDeBrees in Palliative Care. ThL' Chicf Excculii'c O(fiLcr is alw rcgislcrcd ihc Managcr i4'iih IhL. Scolti5h So¢ial SLfi'iLCS CnunLII. W¢ wntinu¢ th¢ programm¢ of all n¢'1Y emplo)¢d Il¢allh Care Assislanls iindertaking SVQ Cv*e Level 2 and Iipivards. All He&lih c.are As8islants have lo be regifjlered ii'iih Ihc Scottish Social Scrvi¢¢5 Council (SSSC) i%'i(hin Ihr¢¢ months of comm¢n¢ing cmplo)meni and miist have or obiain & Care l.evel 2 qualificlltion in Carc iviihin Ihree
"ears ol-re8isltalion. 'I'hc rc8islralion ol Car¢ Stsn- is Lhecked on a regular b&sis ¢onfinn ih¢y ar¢ up io dak. nursin8 and care siaff wlih Dr. Dlscussit%g Page 4
BF.THESDA CARE HOME & HOSPICE Report ofihe Trustees fDr the Year Ended 31 Mgrch 2025 OWECTIVES AIYI) ACTIVITIES All relLvttni stsll. httvL nuiv beL'ome members of the PV(i Sdieme and any new mernbers of statT eiiher beLrne memiK'pi uf thL. SLhcme w we reLeive nn updatL' on Ihcir currcnl mcmFK'rship. In li wilh Care Inspeciorale best prdLlice, upjales on individuul stiill- PVG kheme membepihip is soughi every Ihrcc ycars. The rt8isiraiii)n of all nursin8 staff is rc8ularly chcckcd on.linc wilh Ihc Nursin8 and Midlvifery Cowi¢il (NMC). AII nursing slaff are asSi¢d ihrou8h Iheir Rwalidaiion. Nursing have been ap]nted as mentors and irainw.s in order lo consolidale learning. Sial'f underlaking Iraining are 8ranled paid sludy leav¢. W¢ hav¢ a fomial slaft suwvisionlappraisal system in place 11 givc5 all staff Ihc opFK)rlunity lo discu any iu¢5 or que51 Irainin8. ThL' L'hurity 15 grllY iniJLbiLd l()r Iho %utV>rt received from volunleers whose role currently include: assistithg in Ihe Charity STrM)p. a5SiStin8 the thi¥'¢r, assisting Ivith aclivilies for residcnts in thc cre I lomL', inL,ludin8 liking residents for oulings. fynd &88islin8 H'ith luiidroislng venlures In the communily. Volunteers ¢onlribule 60 hours pcr ivcck u55151ing in Ihe Chariiy Sknp Rnd 5 hours pcr weck SL%SiS1in8 iviih aLlivilics in IhL Hiim¢ and H(b8piie. The Lhurlly Shop is open for 8 hours vdch day Monday tr) Saliirday. Collections of EIkY ilsJns may be arrangcd wilh th¢ Shup Mana8er. Contacl for VuluiilLx'rJ would be the Car¢ Home and Flospi¢¢ Mano8¢r or lh¢ Sliop Manager. STRATEGIC REPORT Prlnclpal (undlng sour¢e5 We wcre duc lo commence a ne, 3 y¢4r Lx)nlrd¢l wilh C<)mhairle Nan F.ilfan Siar in April 2024 and IlK()u¥h Ihis contract ve rcccivc lundin8 for the lon8 term care beds in the Care Hom¢. Afi¢r pr01rl¢d m¢¢linss and discussions Ihr¢Jugh()ut 2024, ai th¢ Lnd ul. Marlh 2025, ¥ Li)nlraLI was agreed i%'iih CNES. whcrc 28 bcd5 wn(rllcted and funded by them and tiyo beds in Ihe Cort I lome are privately ¢ontraued 4ind funded. "I'hits year a¥ain the 1 ru%lee.4 are greaily concerned al thc rcslrictcd ICYLI ol. funding reL'¢ived from thc IJBfNHSWI to gssisi Ivith the runnin8 wsls ol. Ihe Hospice. Under ihe (ILL 12 (20121 documenl. Nl.ISWI had an obligation lo fuTKI 51P/• (Ir ihe running CQ$(s, but as upli(I had been received for marty years, thc wccnlase contribulion h&s dmpped signilicontly, Th¢ Tru8(¢es or¢ i)r Ihe opinion ¢ha¢ the chgrlly should carry r¢5erves to enable Ihe organlsailon io ¢ontinue up¢raling for 9 monihs and meel the u)sl% Éir rofLseeablc risk faclors. CurrLnl LalLulalion¥ indiLale this 118ure io t¢ around £2.040.281. AI 31 March JJ25 Ihe charliy had unre51ria¢d assets (exclLiding langible fixed asscts) Iolylling £2,.190,563, includin8 invcslmcnts valucd 41 £1.611,932. Hoivevtr, Ihe Trustees are eurrenilv Invesli8aling Ihe devclopmeni of Ihc 14ospicL to meet incrcHsing need and l.lealihcaic Impr()vcm¢nl Scuilund 'illtions. The pmvi4ional Sum of £2M hus kn.n L&ILulaied for thi5 pwojecl. Invtjtment Pf•11 and objef Ilves I'he invcslment p)Iicy 15 IoiN' risk, with inve*Mtnis dttisned to produce a combination ol. income and capital 8roivlh. In order io regulate the Inves1nni& a nufflber ofTruslees have been appoinl¢d lo an Investment Group ivho rewrt byck io the SCIO Trustees al their rcgular nicL'lings. Thc Tr¥t. the i'alue ol" Ihe invcstsn¢nis held al the year end and the reium on the Ini,men1 received. as ddailed in ihe notes lo ihL financial ylatLmLnly. ThL Trusires also n(xc ihL' CUffL'nl v&luc of ihe ini'estiiicnls. and the recovcry shoii't) in volue drirtg the doi¥ntum in ihe global econ¢my. I'he 'l'rusti'US ¢oniinuLi io ¢Y)n5idLY i%'ay¥ uf maximi%in8 (he polLnlial of ihe in& cslmLmls hcld in IhL lulurL'. ReJerveJ poTIcy Th¢ wlic). of Ihe Charily is lo 8eneraie suificient revenue io covcr Thnning costs and miligale risk factors, i1 il is nccc55ar>' to conlinuc to lId up rcscrvcs lo mccl conlinuin8 irnpmvements and developmenls ol- the buildings and Ihe smic¢s prn%'ided. The Trusle£s have agreed Ihat re5erY¢5 Should not [] lor rev¢nue fundbn8 because ihe) are critical lor our lulure dei'eloF4Trcnt. Pa8e 5
BETHESDA CARE HOME & HOSPICE Report of the Trustees fDr the Ye&r Ended 31 March 2025 STRATECIC REPORT Future plns BeihL8dn intends lo conlinue Ihe provision of long-lcrn) nursing homL L'iifL for Ihe frnil and elderly in our wmmunily vrrcrin¥ 5ingl¢ rvom aUMmUalln fur all residvnls. The goal is also lo providc spcciuliyl pJlli#tiVL LaTe to all irrcspcctivc ofgcndcr, marital Sthlus, gcnder rcassi8nmcnt, racc, disabllily, 5cxual orienlalinn OT religious beliefs. The Trusiees have sel up a Flospi¢e Development Group w look at the proposed upgradeldevelopmenl ol. thc I10sPiC lacililic5, MAIN OWTr:CTIVTr:S FOR THE YEAR APRIL 202S- lARc1{ 2026 To ensure ihe continued smonth runnin8 of ihe Cure HiTrme llnd HD4)iLi. IhrouBh ihe M&na¥er and ihe sthll., io wovide the very kst care for the residents in the Care l.lume and the palienls in Ihc 1105pice and lil conlinuc lo tskL IhL IICL'418 of Ihe resiiknL%. pulieiits and Iheir families inio account in Ihe provision of thal care, To ensure fomllies continue to have social inleraL'tion gether and spend mcanin8ful lime ii'iih Iheir rcldlivLs. 2. To Lonlinue lo huvL' nLgulialiun% iviih NFISWIIIJB r¢prcseniaiives in Drder %work lowards achievin8 a minirnum or S/ fundiTrg for (he H05pice lo cn5urc Ihe lulurv of Ih¢1105Pi(Y pn)visn. In vrdcr to cvalualc thc scrviLL'. Lonlinuc iviih Ihe alidil plan as much a% pth&8ible. 4. Tv wnlinuc lo prom() ihe ima8e ol. Beihesda and hnld an annual rKo8ramme of lundraising evenis, Enwura8e lun¢Jraising ¢v¢nis' in Ihe Lommunily. S. To wnlinuc undcrtaking IMinin8 &5 required, IhrouBh vlrtu&l means or ait¢ndin8 ir8inin8 setsions. STRUCTURE, GOVERNANCE AND MANAGEMENT Commentemenl of Attlvltles The Bethesda Nursing Ilonie and I lospice 'frusr transferred ils assets as al 27 March 2013 to thc Bcihesda CxrL. 14()rne And 14ospice, A Sc<)iiish Charitsble InCOrated Or8Anisalion (SCIO). The Trust was subsequently disbonded. Cov¢rnln2 do¢um¢n¢ Thc chariLy is conlfollcd by ils govL'rnin8 documLnl, thL SCIO C(InJlilulion. The SCIO, Ivhich 1% a te8lStered Seonish Charlthblc IncorFK)raled L)rg8nisotion, 15 operaied undcr the rulL% vf ils CL)nsliiuliDn ivhich c4mL iniu ¢ff¢¢l on 28 MavL'h 2Ql 3. The manAgemenl of ihe SCIO is IhL' rL'bwr)sihilily Dr ihe TrUe£S Yho aPF4)in*d in lerm5 orth¢ Consiilulion. Pa8¢ 6
BETHESDA CARE HOME & HOSPICE
Reporf Df ihe Trustees
ror tbe Year Ended JI MAreh 2025
STRUCTURE,COVERNANCE AND MANAGEMENT
OrEanisxtionAI Atrutlurt And deeision protess
Under the SCIO Cmsliluiion. the Th151ees ai Ihe lime the organi5olion was convcrtLxI from a TnJs1 lo J SCIO were the firsl
mem5 ol'th¢ SCIO.
AII SCIO Trustees shall indii'iduals who ore commilted Ihe purp)5e5 of Ihe SCIO and are apin1¢d as follo1.,
p lo 51.¥ pery]n.% tspw)inted by the Free Church of Sc()tland Pri%bytery of the We51em1sles.
liiD r)nS appoinlLIl by Ihc LhurLh of Scotland Pr¢sb>'iery of l.¢wis.
one kxfson apwinled by Ihe Free PresbcrIan chh ofscoiland Presbyluy ofthe Outer Isl¢s,
vnL FKI'son apwinl¥d b>. Ihc A5WCIiItL Prc3hyl¢rin Church c)I' qL'i)tlJnd Presbytery. %iornoi474y.
one rsOn app)inted by ihe Wesierr4 Isles Free Church of se1and (Continuing) PrLSbj.ry.
one 1.) app)inied by ihe Siomoivtty Refomed Prechyterian Lhurl'h Ol'scl4nd Presbylery.
up lu fuur peryons APPi)inled by Ihe TrustL'es for IhL'ir specitslist kno%YlL'd8e undLr ClausL. 14.2 0l'thL SCIO Consiilulion.
Governa#te Grotsp
Thc Truylccs hAvc apwinlL.d H CovLmdnLc Groiip lo LnsurL' Ihul thcrL is a rubust and eJTeciive procl lor L'voluulii18 Ilie
perfornionce ol'ihe %CI() and 10 ensure Ihat ihe SLIO fulllls ils eihlcal, funciionol and le8al respJiisibililie5, excluding Ihe
orca L)r Clinical GovcmancL, ¥vhiLh is dLYII ivilh sLpurdtL.ly through thc ScnK)r Munagicment Team. The membership ofthe
Governan¢e tirf)up cunsias of four SLIO 'I"rusltts, dppoinl¢yJ on #n annual basis al Ihe SCIO meelin8 closcsl lo Ihc Annual
McLXin8.
S8IAry Revlew Group
The SCIO Trustees hav¥ a¥reed i() c
BETHESDA CARE HOME & HOSPICE Report of the Trustte5 for the Year Ended 31 Marth 202S STRUCTURE. COVERNANCE AND MANAGEMENT 'Ihe Care Ilome and l.lospice employs over 80 staff and supplies a much nccdcd and caring 5¥fviLY lo those ivho ore teminall ill and ivho rcquire specialist pallibiive care. li provideg A reled homely oimosphere 'here patients and IhL'ir rt)milies can come lo icmis iviih IhL' lumioil thcy often leL.l. ThL SLYVI(x' is prvvidLd 10 all irrespective of 8endw, marital sialu5, 8ender reassisnmenl, race, disabilily, sexual orienlation OT reli8lOU5 beliels. The14ospic¢ cmploys Iwo Doclors 'hO arc each addiiinnallv Irgined in PTovidin8 speciali51 palliolivc carc rtyr adulLS. olnn8 wilh nursin8 Aafl. 'hO have poslgraduaie qualific&lion5 in palliative care. 'I'he l.lospice is unable to provid¢ SVLiialisl care ror children under ihe age of18 ycar5, Gov¢rnAnce Stryc¢vre Sao TrUSTEES - CHAIRPERSON '- SE( CHIEF EXECUTIVE OFFICER HOSIYCE MEDICAL STAFF JUNIOR ASSISTAtrtt HOU8E- LAUNDRY srAPF . SHOP IAANAQER SYAFP ASSISTANT. 'AUISTANT$ AsSfANr SALES ASSISTANT RBcYpfMJNL8TI A&81sfANr , "CATERD40 ASSISTANIS VAN DRIVER ,VAN DRJVEA A5sISTANr PaBe 8
BETHESDA CARE HOME & HOSPICE Report of the Trnslees f•r Iht Yt#r Ended 31 i¥lar¢h 1025 STRuuRE, GOVERNANCE AliD MANAGEMENT Rlsk MO%¢¢¢ Risk management equales io Bood mttnagcmL'nt praclicL. A risk is thL prob#bilily or likLliliI)d th harm m&y oLtur, coupled iviih the consequences of ihol harm. Managing risk is the process of idenlifying, as5L55ing Wbd Li)nln)Ilin¥ ihL ri¥k. I hc mujor risks lo ivhiLh thc chariiy is cxpu5ed idLnlified by Ilic Trus1'S and stull., have b¢en review'ed and syslems hil¥¢ heen e51dbli%h¢d li) (nilibiale Ihese risks. nur annual risk revie¥v hi¥hli8his Ihc top risks in Icrms of likclih(XKI and severil). of impact. These ore oullined below. R15k Rer Rlsk ETh¢cl of Rljk Rallni l.oss uf 8tuLuli)ry flliiding for ihc Care Hoine oi ihe Hospice Risk of closure or rcthLL servite pmision Very Hh Chre 14on 3 ye ¢thiirAct ¢urrenily bein8 u8(L¥d April 2024 Io March 2027 ith cNEs0cal authority. lfflpo1l¢ io niainioin hi¥h gr&din85 received from Chre lfispeeioraie CNFS r¢duc¢ fccs if 8Tadin8S' 80 d(1, I lospice - No ¢OniTaa in plg Ivorki118 %viih outdaicd 8er¥icL L¢vd Agreement. Nn uplift in rundiiig lor over 14 years Continue ne8oliyiii)ns M'iih IJIIINIISWI ai o mati¢r ol- W8enty ¢oi)tuctimg local MSP arid Cubin¢l Se¢r¢iory for Heolih sviih conccmi ab(> the Mure ofihe Flos ice Fundraising PTQ81Wllll SEI for ihe lorthcoming >'ear Or8anisin8 lrB¢r tvenls lo rdise laT8er wiiouiits Supporl sliop s14lT llnd voliinie¢rs enyurLb (li111) ieceived frnm shnp Raise communil). aisarenes5 of lh¢ li¢ ¢0 ¢onlIn or increase fundTaisin8 eflort¥ enge lviih s¢1 ¢holdeis and sii oner$ F.nhw)CLd clelltiing Iisl at[hed to domestic risk A2 Lv55 vf fundraisin8 voluniiwy dnnaiioni for I Inspi¢e Reduced setVii¢ UT Lh)5uir of lh¢ I lospi¢¢. V¢ry Fli8h D8 Addiiional ¢leanin8 pr¢¢Jr¢S for domcsiie dunn8 a pandemic Risk of Inf¢¢iwn io iesidenis, Pbiienis and aff V¢ry Hish pl i%ill be •d¥ted to relle¢i any ¢honge5 In VLMnylInI uidanLk P*8e 9
BETHESDA CARE HOME & HOSPICE Reporf of ihc Truslet5 for Ihe Year Ended JI March 2025 STRUCTURE. GOVERNANCE AND MANAGEfvIEYT Risk REf AD9 Kuk EITeci oc Rlsk R8tiAg Aclio Poieiiiiol risk or riiL Spre due to the fir¢ d(wr5 not c1051ng PToprrly dur datnuie caused by being bwnp¢d by iroll¢)'5, ¢hair5. ¢1 Risk of file spreodittg. in ihe LvLnl ufa fire. Verylli All $i&tT insinicted on Ik dan8¢T posed ty fire All inciden1$ must be reded in ta115 buok lo Jlli)%b' handymlln to chcck Noiitt displayed al door instni¢iioM. chcckg drrt)r4 weekly tv ensure Illlion cieaion syslLYn %'ilh li bogrd Alerting i¥h iofft¢ fir¢ 15 i Firc rxtinU14helj Ihr¢Ml8liout ihe buildin m¥iniained alLY. A0mle closures on ¢orridvr. b¢JrnTrm and oiher c55¢niiJl doors In evvnl vr rirr olami bei118 ciivJled. All .IlalT instruaed io ensure side p)nel doors are kepl Ll(b¢J. 'irt 8lm ied ivcckly Fir¢ sysi¢m s¢rvi¢¢ Al)2 Pot¢nlial risk i)r rire Risk of pcrwiis 8¢llin8 hurt ir rire br¢aks OUI Fligh Loss Of$¢ oFihe buildiiig Anniid or riTe aivareness traini118 for all sialy. Regular In$-tionS by S¢uiiish Pire arml R¢ycu¢ Visilots niusi si8n in ¥nd Evacual¥Jn dn115 l¥¢pare for aliernalivL' Ivithin Siornoivay In I'llsill'l FIosPltal bed closures hawe redu¢ed capu¢ily Majur Inciden¢. C.omnr¢iJl cosis ol- xconMv)daiion Ibpid reLruitmenl or udditlQll4151aff Loi¥ risk Inv¢5trn¢n4S 'iih morL' Ihan onL' ¢omplln)'. Investsnents 5pirad nUnrOtl funds Appiopriule A3 Loss of Invcsinienl5 Risk io ihe pernii¢Jn (brganI1l( of Inv¢slrntnls Loss of re5ce5 desiw1ed or the orgaiisalion to ¢oiitinue oFeiaiing tor 9 monihs 15 TeLX?minth(k.d by OSCR.IAudiwr5. wnllnwd Iligh Ihrou8h loss inves(meni PA8e 10
BETHESDA CARE HOME & HOSPICE
Report of lh¢ Trnjte
for the Year Ended 31 March 202S
STRUCTURE. GOVERNANCE AiYD MAi¥AGEMENI'
Rlsk
Rff
Nl
Rlsk
ArliTr•
and us¢ of porlabl¢ oxyg¢n
L5'lilTS.
RL5k ot- fireieYp10510n
Risk of Injury dunn8
transport or than8e of
ylind¢
High
'y8cn therapy
jmin1c[cO 05
P[eSlbed via oxy8e
CO1)traI¢)r$.
Oxygen cylinders
available as enwr8ency back
'yyn c¥.linders
kew in ponable siands.
cylin(k.TS kL} in
citcrna
¥LLur¥ stvrug¢ uillt
ai i)f buildinB.
Oxy
en cylindecs
tiaiisPDrt
VIts CL81Stered
carrier.
No smokinWha7ard
atiached io cylinders
irt use.
O¥y8en policy in pl8¢e.
'n cnncciitral
BETHESDA CARE HOME & HOSPICF. Reporl Trfthe Trustees for Ihe Year Ended 31 March 1025 STRUCTURL GOVERNANCE AND MANAGEMENT Regi5trthtion Up unlil ApTiI 2002 the regislrnlion And inspection of all nursing IM>ines was earried oul by the local health board. Residehiial Homes were run by wid inspected by the local authoriry. As a resuli of the Rcgulalion of Care {Scotland) Act 2QOI there are now no legal differences between Residential Homes and Nursing Flomes. Thcy arc all Care Homes. Scottish Ministers sct up the National Care Standards Comniillcc (NCSC) lo develop nalional standard& The A¢1 set up the Scottisli Commission for Ihe Regulation of Care (The Care Commission), who regulated and inspected all care services. From April 2011 two new governing bodies replaced the Core Commission. The CarL. Home is now registered with and regulated by the Carc Inyp¢ctorale and ihe Hospice is re8islered with and rcgulrLt¢d by HeAlihcare Improvement Scotland on l April 2018, Scotland's new Hc4llh and Social Care Sl¥Ddards come inl() effecl, replacin8 the National Care Slandards. All carc providcrs are inspe¢led against the new slandards ¢h ycar, REFERENCE AND ADMINISTRATIVE DETAI[ Registered Charity number SC015783 ReglJt•red offlce Sprin8field Koad Slomoway 151¢ ()r i.¢wi$ HSI 2PS Ti-41511'1 Page 12
BETHESDA CARE HOME & HOSPICE Report of Ih¢ Trus¢¢¢s for iht Yegr Ended 31 MAr¢h Z025 REFERENCE AND ADMINISTRATIVE DETAIIS Audltors Mann Judd Cjordon Ltd Chartuvil ALLM)untanl & Sialutory Audilors SIoTnoiva) sle ot"l.ei¥is HSI 2JF Bankers Bank of Scoiland 47 Crom11 Street Siom()IvAy Isle of Lewi5 HSI 2DE Investm¢nt Advlser SLwcii Invc51mcnl Muna8cmenl (71M) PrinL¢S Lxihang¢ l Earl Grey Stre F.dinhurgh E113 9EL Ralhbonc5 Invc51mcnt Managcmcni Geor8e I louse 50 Georye S4uarc Glasgolv (i2 IbH Pa8e 13
BETHESDA CARE HOME & HOSPICE Report of the Truste for the Year Ended 31 Marth 202S BACl&GROUND INFORMATION T]ir Bcihcidti Nur5in¥ Fl(pme Trust fomjed in 1987 ivhen evidence ora shonlall in long-stay bed Provision rduced groiving awareness Ihal in the long terni ihc rcal hcalth challLngc IAY in LTrL of Ihe elderly. The loTr HL'alih BuaTd welcomed Ihe initiolive as otTerin8 A slgnificant ¢oThiribuiion to ihe seréices av&ilable within the cornmunily. The complex known as Bethesda is a non-PTofit making ChribliaTh ¢h¥ri¢y rebiislered with the orricc of thc Su)Ilish Charity Rc8u14tor. li is a pUrp.built buildin8 wilh landscaped 8arden and comprises a Flospice wing of 4 single en-suite bcdTV()ms and a lon8-Icrm c.are H(bme %vin8 of 3n sin8le en-suiie mi)ms ivith shoiyer. M05¢ ofthc rnoms on ihe ground floor hove doors openin8 on lo a verandah overlooking ihe beauliful gil rdens. They are gencrously propL)rljibned and altrlIC]Y lurnished, Th¢ home Irom home aimo%tthere AfTor(Ls plei5 di8nliy and a quality of life as full and as tIV¢ as Ih¢ir IUms14n¢¢S p¢m)it, BLihesda mL7ns 'Flouse of MeTCy' and 4 more opwopriate nllme Vuld bL. hurd to fin41 brcause the ivhole ienor ol. Ihe unli is one ol'compwion. Bethesda is A home of ht8h slandard, devolcd thc lovinB carc of our eldLrly ffftd illose in our communily requiring palliotive and cem)inol cure, which continues lo focus on quality of life and conlinuily of carc. ThLfc 18 a cheerful, rL'lllxcd air aboui ihe pl&'e iyhich seems w exude peacL' 911d u ui)iqUL' CL>mbinalion ofspiriluul and physical aspects of patient re. The Lhari¢y i.s Cfimmiiied to providin8 a high performan¢¢ quality service with ihis homely almosph¢r¢ and io gcncratc scnsc of bclon8in8 ivhich ivill makc il ¢a5y lor w5idLnidpali¢'nl5 lo adju51 t() new surroundin8S. BL%hL5(lu hys curned u r¢yu¢ulion in IhL coiiimunily l)fbein8 S pri)vider of qu&liiy core which seeks consianlly io update and m4ini¥in SIkdr(l¥. Heih&%da belongs In Ihe wmmunit). and Ihcrc 15 dLmand Ihr()ugh palienl an(Vor relative choice for admission, Care is ollered in an trricieni and lovin8 manner. R¢laiiv¢s ar¢ ¢n¥VUrCd lo participatr in this ivhLT¢ PTJL4it4blL. There is nn fee charged 10 (he lient for Hospice core. At present Ihe lJ]J onl>. meets less ihan 25% of the running cn$ls of Ihe Hospiee, this me8n8 Ihere is A shorttall ol. almvst £500,¢JIO LllLh ylur. WL lry to meei this strrfjnfall through our fundraisin8 aclivilies and the income provided from arItY Shops. We nre extremely %ra¢ethl for the gener051ty sthown tgwanly the HoJpite by the loc*1 eornmunlty. Without thelr supporl we Could nol $ur¥lve. VVNDS HELD AS CUSTODIAN FOR OTIIERS At prcscnl il'c th not man&8c pcrsonal bank 4Kcounls lor our re$ideni% in ihe Core Trlrjrne or palients in the HosplLc, Thc only m(>ni¢s hLld ar¥ PLrwnal lllli)%¥anL&8 derib'ed fn)m 8lale pension r()r residL'nls in Ihe C&i'L. Hc)iiie. Individuol financial records held on compuler lor euch re5idenl's pernal alloi¥ancc drfailing all incom¢ and ¢xpendilure a monthly bu5i%. In Ihe event u1- IhL th of a reiideni any oulslandin8 balances from their rSOnal allowan¢¢ or¢ paid by cheque 10 Ihe eXCLulor ol. lh¢ es'lale ofihe dcffased. See the notc5 to Ihc financial 5tati"m¥nts for further delail SUMMARV -I'he 'l'rus(ees '0ld like lo p&y Iribuie to all the iftdivithals, groups and relalLQ urgdnisdlions ivhich have suptx>rted BLiihe5da in thv lasl year. They Th)Id also like to ihank the M'onderful team of sthfi. ond volunteerg iiho are deN'oied 10 caring for IIM)se ITh our cummunily ii'hu n¢.{1 nursin8 home or 8rCIalIst palli8ti¥c carc. 'Coming togeiherls a beglnniag• Keeping togelher •5 progreS51 Worklng together is succes&" Pa8e 14
BETHESDA CARE HOhlE & HOSPICE Report of lh¢ Trustees ror ihe Yegr Ended 31 March 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES Thc TTusIcLS (Ivho arc a150 thc dirLrlors of BLihL5dll Cdrc Flome and HospiLe for the purp)se ot" Company Law) are responslble for preparing the Report ol. the 'l'rnslees and the fInCIal slaienKnts in accordancc appliLyble law and United Kin8dorn Accounling Sillndards (Uniled Kingdom Generally Accepled Accounling Praciice). Comp4ny Law the TTusie¢s lo prepare linwi¢ial stat¢m¢rbls for each linancial year ivhi¢h Bive a INe and fair view of thL slalL of affairy (If thg Lharitable LY)mrAny and Dr lh¢ inEDmin8 r¢8our¢¢s and appli¢alion of resources. itt¢ludin8 Ihe income and expendilure, of the Charlble company for (h ptriod, In prewaTing ihose financial 8thlemenls. Ihe TruceS ar¢ rcquired 10: seleci suiiable accouniing policies and Ihen apply ¢hem consislenily J - observL the mcihods and principles in Ihe Charity S(JRP' - make judgemenis and cstimalcs that arL rLasonablc prud¢nl' prepare the IlnAn¢lol stllemenis on the goin8 eonccm basis unless li is inapprowiaie Presun IhHt thc Lh8rily will LY)ntinue in buginesg. 'I'h¢'l rust¢cs orc responsible for keeping proper ttccourtling reeords whieh disclose ivith reasonable accurnc), al any (imc Ihc rInclaI position of IhL charilablc Lumpany Bnd lo cnablL' IhLm Io LllsufL' Ihai ihe financiol slalcmcnls L(?mply iviih the Companies Act 20Cb. 'I'hey are also Tesponsible for safeguarding Ihe assets of Ihe charilablc Lvmpany aNI hence (or lakin8 re&sonoblL' sleps lor ihc prevltIOi1 and del¢Liun lif Iraud and Iith¢r iTr¢gulariiles. In 50 laT as the I"rustees are aivare: there Is no relevant audit infomialion of ivhiLth thc churilablL cumpJny'5 uudilvrs 8re unaware. and (he TN51cc5 havc tskcn a1151rps ihal Ihry oughl to havc lakcn iv niak¢ lh7$¢1vei alre of any r¢levani Judit infornioiion And w esidbllth Ihot the audilOTS are Aware ol thal information. AUDITORS The audltors, Mann Judd Gor4)n Ltd ivill be proFosed for re.apwinlmenl at ihe forthcoming AnnuY41 G¢n¢ral Meelin8. Report of the injstees. InrpolIng a slrale8i¢ reFrf)ri. approved bj. order of ihe board of trusie¢y, 85 Ihe ci)mpany dIrecr& c)11 12 Nu¥L TTII)Lr 2n25 diid signL¥J IhL Ertiurd'¥ bLthull'hy: Page 15
R¢pDrt ofthe Independent Audltor5 to the Trustee5 •r Bethesda Care Home & Hospi¢¢ Opinion We have audited the financial slatements of Bethesda Care klome & klospice (the 'chaTitsble company,) lor ihe year ended 31 March 2025 which lmprIse ihe Staternenl of Financial Aclii'ities. the Ilal#nLe Sheel, Ihe Cash Fluw StstLmcnt and n(pl&s lo the linancial ateMnI& including a Summttr). vl'si8rtifJeanl a¢LOUrtling policies. 'I'he financial reportin8 that has applied in Iheir preparaiion is applicable laiv and United Kingdom Accounling Stsndxrds. (United Kingdom Gcncrally Accepted Aeeouniing Praclice), including Finatteial RerK)rting Standard 102 lThe Trinancial Reporting Siandard oppIiLablc in IhL' UK RLyubliL ol'lrLlan(r. In our opinion Ihc financial 5talcm¢nts: Biv¢ & (rue and faif view of the yale nf the charilahle comrthny'8 aff8ir8 a$ at 31 March 2025 and of ils IMing resources and application of resources, including ils income and expendiiure, lor the >ear Ihen ended; have en prciperly Prepar in affordan¢¢ ivith Unit¢d Kingdum Generally ACcePd Accounlin8 Practice. including l--in#n¥i¢il Rep)rtin8 Sldnd4rd 102 "I'he k I<Lia1 Kewrtin% 5tsnd¢ird 4ypliLable in lh¢ UK and RLpubli¢ ol'lrcland,; and havc bcen prepared in a¢¢ordan¢¢ with th¢ r¢quiremenis of Ihe Companl¢s Aci 2006, the Charilics ond Trusi¢¢ InvestmLnl (8coil8ndl Aci 2005 Regulalion 8 of the Charilies ALcounls (Scoiland) Re8ululiun5 216. Basls for oplnlon We LonduLled our audil in accordAnee ivith Inlernational Standards on Auditin8 {UKI (ISAg (UK)) ènd applicable Irdiv. Uur responsibilities under those standards ore further described in the Auditors, resFrf)nsibilities for the audil ol. IhL finunLial siaiemeni8 lIrt of our We are independeni ijf the charilllblc Lompuny in uL'L'iirdance with the ethic&l requircmcnls Ihal arc rclcvanl lo our audit uf Ihc financial stalLmLnts in ihL UK, in¥ludin8 the FRC'S Ethical Standurd, and w¢ h&ve fulfilled oui other ethlcal r¢sponsibiliii¢s in qcwrd4n¢¢ with Ihese requirernent& We believe Ihai lh¢ audit evidencc ivc hai'c obiaincd is sufticicnl and approprialc to providc a basi5 for our opinii)n. Cocluston5 relatlng to golng concern In auditinK the finanL'ial SI[eMen19, il'e have conLluded Ihat ihe Iruslee¢ u8e i)r Ihc 8uin8 (ncer1) b85is 01.ac)UnlIn8 In Ihe prepardlion ol'ihe financial statements is appropriaie. 13ased on Ihe work we have perfornied, Ive hove noi identified moierilll uncertainiiLS fL.lalin8 Iv L'VLnl¥ ()r LY)ndilions Ihthi, indlviduolly or collectively. n)ay e&si 8ignificnni doubl oli Ihe charlioble CoMpY'S abilily lo coniinue as a 8Oln8 Lxincem for ll perii)d offtt least twelve month8 from i¥hen the finAnci81 .qlatemcnls arL' auih(IrisL'd l(Jr is.iue. Our re8tx)n8ibililit8 and ihe resrM)n8ibililies of the iru8tees wilh rL8pecl th going conccrn are described in Ihe relevant seclions of Ihi5 rcport. Other In(orrna¢ioD -lTh¢ Iru¥lLS are reswnsible fvr the viher lnf¢)rmali. The other infornialion cornpri5C5 Ihc inR)rrn¥li(In incIled in Ihe Annual Rcport, oihcr ihan Ihc linancial slalcmcnts and our Etcrt ol-lhc In{kndent Audiiors ihereon. Our oplnion on Ihe llnanclol sloiements does not cover ihc other informali(y) aiid, excepl lo Ihe extenl oihcrni'isc cxpliciily blUlL in iiur rep)rt, li'e do nol c%prths ttny luwm (Jf8.i6uranLe cnnclu8ion Iherer)n. In conncclion M'iih our audi( of dic linanciAI 5talernenls, our TC5ry>nsibilit)' Is read ihe other irsformation and. in doing so, Im)81der ¥vheiher ihe oihtt informatii)n is materially. inc(In.8isienl ivith thL financial stdlLmLnLs 1)r our knDii.l¢dge obthined in Ihe audit or oihenwise appears io be maierially niisslaled. It. ive ideniil j such material inconsistenLies or apparrnl malerial missLtttL'mc't)W li'e are required ¢0 d&eiThine iYhLthLr Ihis gives rise io a material inisstsiemenl in the linancial siatements Ihem5elve5. Ir, bds¢d vn Ihe ivork hav¢ perlvm¢d. lye cvnclude Ihal there is a malcrial mi¥slJl¥Yn¥nl uf ihis oiher inlnmiAlittn. lye are required to ttpoi'l ihthi foet. We have nothing to rep)rt in thls regard. M*tter5 on whlch we Are requlred to rtport by exctptlon WL. have ni)iliin8 lo retM)rl in relpe nf Ihe loll(Ji4'ing malfrr% ivhere ihe Chorilies Accounls (Scoiland) Regulalions 2006 r¢quir¢s us lo r¢pJrl to y¢)u if, in our opinivn,. the inforni&liTrn 8iven in the Report of (he TrurAees is inc()nsient in any material re5P¢Ct i%iih Ihe financial ma1¢ni$. or the charithble compan), has noi kept adequate oUnting records; or Ihe financial sialements are nol in a8reemenl iviih the accounlin8 records and returns; or i%'e ha¥'e not received all the infonnalion and explanations ive require for our audil. Pagc 16
Report of the Independeni Auditor5 ¢0 the Trusttts of Brfh¢sd Car¢ Hom¢ & Hospl¢t Responslbllltles of Irusttts As explained iiiorL lully in IhL Sialemenl ufi'rustL%' RLsponsibilitiL& Ihe InJsleLs ure reSnsible fur Ihe rffepf¢roiion of the rirtanLial sIMlemen15 4nd lur b¢inbV 511tisfi¢d thdi Ih¢y give u tru¢ ynd fair vi¢w, and for suLh inlernal control as Ihe IruslcLS determine is neccysary lo enablc the prcparntion of linoncial SWl¢nients thjl arc frce from mottritsl missiatemenl. whdher due Ic) fraud i)r Lrror, In prering (he financial stam¢n(s. th¢ Ir¢¢5 we r¢s[xjS1bIc li>r &swsin8 lh¢ ¢h4riwble c(pmp&ny's abiliiy lo ¢onlinue a5 a 80in8 conccrn, di5cIosing a5 applicable. mallcis rclalcd lo goin8 con¢crn and using Ihc 8oin8 con¢un basis of &¢wunling l1¢55 th¢ vust¢¢s ¢iiher ini¢nd to liquidal¢ ¢h¢ ¢hari¢gbl¢ compan) lo ¢¢a5e opeMion5. or have no realisiic altnig1ive but lo do so. Pa8e 17
Report of the Independent Auditors to the Tr•sttts of Bethud• Car¢ Hom¢ & Hospice Our rttpDtt%ibililies tor the xudil of the finAneial stAtements We have been appoinied as auditors uftder Section 44(1)Ic) ofthe Charitics and Tntee Inveslmcnl (Scuilandl Act 23 rLwrl in acLordi)nL'L i¥iih the And Televanl regulaiions made or havln8 tr(e¢t Iher¢under, Our objeclives are io obtain rea)nab &ssuranee aboui ivhdher (he financial sialements as a whole are free from material missmicmcnl, whLihcr duc lo fraud or crror, and lo issuc a Rcprlrt ol. Ihc Indepcndcni Auditors Ihal includes our opinion. Reasonable assurAn¢e is a hi8h level of assuronce, but is not a guaranlec Ihal an audit conduaed in acLx)rdancc ivith ISAS (UK) Ivill detect a material misst&lemenl ithen ]( exist5. MISSleMentS can arise from fraud or ¢m?r w)d are con5idcr¢d malcrial if, individually or in the ag8rc8ale, the), could rc&8onably k expecled to inllucncc ihe economic decisions of users lakcn on th¢ basis ol-th¢s¢ Iin8n¢ial stal¢m¢nts. The ¢xl¢nl lo which our proc¢dur¢5 Qre ¢apabl¢ of detecting irregulmrilies. including fTaud1s delalld i.101.: Our uN)ruaLh lulluivs: We oblained an underslanding of Ihe legal and re8iilalory frameworks thal are applicablL' lo thL' cnlity ynd driermineil (h&i the mosi signilicarJt are the inspeclinn gradings fmm the Care Inspttioraie (for the I lome) Ind I lealihcare Improvement SLY>iland (fnr Ihe Hn8pice). and ihe 201 I PVCJ SchLmL'. lo cnsure ihc safciy and ¥vcll-bL'in8 lif all residenis ond Sfglf. In addilion, those thol rclale ¢() empluymenl rnJtl¢rs, an¢J thos¢ r¢laling Jirvclly Ihv prepaTrilion of Ihe financial slalcmLnt¥' I hgl is FRS102, Charilie8 Y)RP and the C¢)mpani¢s A¢t 2UU6, Bclh¢sd4 arc also Subj¢ Lo dail protection laivs l(iDPR) and health and safciy iviihin Ihc ivorkplac¢, We &&8esscd Ihc risk5 nf malcrial mi551alcmcnl in rc5PCCt of Iraud as folloi%'s: As part olour audit l¢am ¢JisLus¥ion, %¥¢ i(J¢nlifi¢d il any partiLul ar¢a more susceptible lo mi551ai¢m¢nl. A lisl vf Ihe knoii'n rclalcd p)¢5 was coinpiled ak)n8 lviih an cxpcclalion ol'tran5action5 beNveen Ihem. W¢ Ih¢n mud¢ fraLid cnquire5 rihux LhuryLd iviih g()vernantt ynd (xinfirnied our relalcd party li%t. (bd un lh¢ restslis ol. our risk &8se&smLnl we deqi8iied our audil pn)ceilures lo Identify non.complianc¢ Ivith such laivs r¢8ulalion5 idenlifivd diK)Ye. We Lurrutrt)raled our enquiries of those Lharged iviih 8ovLYnanLe by review of ihe published inspection repor1& review, of the bonrd mlnuks co dale, o review of Ihe bank slalements lo dAle nnd a rcviThv of leg81 fees charged in Lhe !'e&r for any evidence of legol or regulaiory issucs. Our c(111siderati(?ns ai plannlng il'ere corrob)raled and no lurther legal or regulatory 15sucs ivcrc nolcd. We considcred Ihe risk of fraud throu8h rnanaBcmcnl ovcrridc. GIV( IhL ¥ii¢ vf Ihe enlily, no accoun¢in8 SOtIM'orc is used b), Ihe clleni, and so tesiing of.l¢)umals lor example Ivas Consider unne¢e55ary. Insiead, a revieiv ofthc ycar ofbAnk slulLmL'n(s unJLTiHkcn, lo idcntify lurgL ur unuyujl Irunsyiliuny. No trllThsllcdDns ouiside the nomial course or busin¥%s iY¥rL idLniiflr. Giwln Ihc ?iiV vl'ihi cnlily. s¢srLBalion vl. dLltir¥ is limilLd, %(} II'L dLSiBlIL'd i)ur audit proccdurcs lo idcnlily and io addre%s any mfjierial niisslal¢m¢n15 arising from th13. Appropriat¢ 4pprovAI contro15 IV¢T¢ found in placc. 'I'he enga&iunL'nl p8rlnerfs asses5rnenl of ithLiher the enga¥emenl learn cDlleetively hlld the uppropriule ¢I)mlenCe and Capabilities lo ideThlil>' or recognise non-compliance iviih laii's aiid regulatioiis concluded Ihal the vv¢r411 risk %¥as of frnud and mi*8tx(emenl ivas loiv And ihe exwience ol'ihe wdii ieam assi8ned i¥Ls sufticicni and no speci&li8t% %%'ere requlred. An appropri&ie level of malerialil> has been Calculad in consideraiion of the inherent dilCU]lY in dLILLlin¥ ieBUI8r1IieS alDny '11h ihe tr¢¢IVed Ic'vel ol'risk. A further descriplion of our respjnsibililies for the audit of the linan¢ial Stskments is lo¥alvd on Ihe Financial Rcportiri8 Cvuncil'b ivebNilL al iv1%.frc.ur8.uk18lidltlIrS1eSn8ibIllIieS. This description forms part of our ReFX)rt af ihe Independent Audilors. Pogc 18
Repgrt of th¢ Indtpendeni Avditor$ to ¢kn¢ TrMst¢¢s •f Bethada Care Home & Hospice Use of our rept)rt This report is made solely lo ihe iharithblc coinpany's Irusl¢e5, as a bod>'* in Acwrdance with Resulation 10 of th¢ Charilies Accounls (Sc()tland) RLgulation5 2006. Our audil ii'ork k.cn undci'lakcn so Ihul might sthtc io thc cliaritablc tompthny's (rustees those matters ive are required to slaie lo Ihem in an auditors, report and for no oihcr purFw)SL. To IhL' fullesi e.xteni perniilted bj laiv. Ive do aecepl or fSUMe responsibility lo anyonc other than the chariiable company and IhL' chariublc wmpany'5 Irus1¢ Ixxly, fur our audii ivork, for (his rewyn, or for ihc opinions ii'L huY¢ fumled. .JKLLLG Mann Judd Gor¢kJn l.td Chartered Accountants & StstuliTrry Audilors Eligible to aci as an aUdIr in t¥rnis of Section 1212 of th¢ compani Aci 2006 26 1.thsiS Strttl 8tornibiv&)' Isle ofLe%vi5 HSI 2JF 12 November 2025 PJge 19
BETHESDA CARE HOME & HOSPICE Stalememt of Financial A¢tivilie5 for th¢ Y¢aT F.nd¢d 31 Mar¢h 2025 31.3.25 31.3.24 Total funds Unre51ricled lunds Rtslricled lunds funds Notes INCOME AND ENtM)WMENTS FROM tX)nulions unij ILg1cIL 5117.674 587,674 347,647 Charllible a¢tlvllks Charitable aLliviiies 2.001,033 2,001,033 1,1111,240 Other irading acilvities 218.913 49.795 218,913 49.795 237,969 48,155 Tot•1 2.857.415 2.8S7.415 2.445.011 EXPKNDITURF. ON R&isin8 lunds 139.052 139,052 146,660 Ch*rlt74bl¢ acilvl¢ieJ Chorlthble acllviiles CJ(Ivcrnance cOS 2,3J3.040 53,139 2,388.179 2.454.804 4,573 (hh¢r 266 670 266.670 175 1174 Tutal 2.749.94J 2 805 082 2.781.913 Nei soin•J(lois&8) on Inveslments 11629) 11.629) 40.0 NET IP4COMFJ(EXPENDITURE> 95.8d13 (55,139) 40,7(M (296,tX)2) RECONCILIATION OTr FUNDS Total funds brought lon%'ard 2,969,SJ4 1,779,469 4,74fJ.OU3 S.J43,(J)J TOTAL FUNDS CARRIED F'ORWARD 3.065 377 724 330 4 7¥Y 707 4.749.(M)3 The noks form part of thek financial sialemenls Pjge 20
BETHESDA CARE HOME & HOSPICE B•lAn¢e Sheet 31 March 2025 31.3.25 Total funds 31.3,24 Tulal lunds Unreslricl¢d lunds R(slricled funds NotLS FIXLD ASSETS T4mgiblL' Inveillmenls ij 14 674,815 1,611.952 1,724,329 2,399.144 1.611.952 2,473.808 .578.735 2286.767 1.724,329 4,011.096 4,052,543 CURRENT ASSETS Debtors Cash al bank and in hand 15 318,354 504.799 318,354 542.711) 248,919 481 162 38,(KMI 823.133 38,IX)O 861,153 730.081 CREDITORS Amounts tollin8 due within Me year 16 (44.543) (37,999) (82.542) (33,621) NET CURRENT ASSETS 778610 778,611 69(? 4(?0 TOTAL ASSETS LESS CiIRRENT LIABILITI&S 1,065,377 ,724.330 4,789,707 4,749,(WJl NET ASSETS 1065 377 724 330 4 7¥<).707 4 749 (X)3 liUNDS lJnrestricied funds RLslrided funds 18 3,065,377 1.724.-130 2,969,534 1779 46Y TOTAL FUNDS 4 789 707 4.749.00.1 Th¢ charitsble compan). 15 altiiled lo cxcmplion audil under 8cclion 477 of Ih¢ Compllnics Art 2006 lor ihe > ear ended 31 March 2023. "I"he Tnembers have dewsilerj nvlice. PUTsuani Sellion 476 of ihe Companies Acl 2006 rwuiring an audil of Ihese linancial slatcmenls. 'I'he INstees ackno1% ledge Ilieir resp)nsibililies ftor (ul LfL4uriii& thal tIiL' Lhai'itsthl¢ wmpun) keeps AL'th)unlin8 reivrds thal comply i%'ith Seitions 386 and 387 of Ihe Comrdnies Acl 2006 #nd prepArin8 finllneiol 8t&temenLS which 8ive d inbe ond fllif VI%. ofthe slate of alTairs of ihe charitsble compony as al Ihc ¢n¢J (If ca¢h finanLidl ycar and of lis siirplus ()r dLIiLI( Inr each finanLio1 ycor in accord4niY iviih Ihe requiremenls Ot Sections 394 and 395 and iihich 01henlse compl) ii'ilh th¢ r¢quir¢m¢nts of Ihe C(Impat)ies Acl 2006 relalin8 to financial slalemenls. sn far os applicable lo Ihe choritablc compan).. {h} These timncial statements have beeh aLbdiied under the requircmenls ot Section 44(1)(c) of (he Chariiies and Trustce Investmenl (Scoiljndl Act 2005. The note$ fomi of these financial siaiements Page21 ¢{tInUed...
BETHESDA CARE Hof*lE & HOSPICE Balance Sbect - continued JI M74rfh 2025 The linancial statements were approved by the Board ol. Trustees and authori5ed for issue on 12 November 2023 ¢irMI werr si&Jned ()n il% hL,lul r by: ThL notcs forni part of ihesL' financial 51alenicnls Po8e 22
BETHESDA CARE HOME & HOSPICE CAsh Flow Statement ror lhe Year Ended JI Mreh 2025 31.3.25 31.3.24 Ne5 Cish flows from opertinE activitie$ CJ5h &ieneraled frDm opcralions 340 444) Nd Cash providoj byl(used in) opefaling aclivilies 340 444> Cftsh from Investln% actlvltios Purchase ol. lan8ible li.xed a55els PurLhase al. fixed assel invc5tm¢nts 5a1¢ of wi8ibl¢ flx¢d 0ss¢ls 88le (Trf fi.xed Assel Investments Inlcrcsl rLYcivL Dlv5dends received (10.0431 1269.5U31 (13,836) {192,817} 4.999 150.831 7.148 410117 224.657 6.332 43.463 NLI Lash uyL.d in inv¢siiii8 a¢livili¢S ChAnge in cash And eish equlvalents lft the reporting ptrlod CAsh And th eqwlvalents ai the beilnnlni of ihe reportliig perlod 61,637 (343,112) 481.162 824 274 CRsh and cash eqylv•leDt% at th* end of ihe r¢porelng perlod 542.799 481 162 'I'h¢ notes 1(Trrn) part of thcsL fin¢11 sthtements Pa8c 23
BETHESDA CARE HOME & HOSPICE Nute5 to the Cash Flow Slalcment for tbe Vegr Ended 31 March 2023 RECONCILIATIOIY OF NET INCOMEIIEXPENDITURE) TO NETCASH FLOW FROM OPERATING ACTIVITIES 31.3.25 31.3.24 Iyet incomol{eJptoditurel for the reportlng period {As per the Statemenl of Flnanclal Af tlvltie$) Adjustment5 (or: rjcprtcialion char8e5 Loss&(gain) on invesimenis Prolil nn disposal or rixed ossets Inler&4t rLt'eived Dividends received Increase in dcbiors Incre&seJ(decrease) in LYcdilor5 40.704 1296.902) 84,707 11,629 91.365 140,000) 13.512) (7,148) (41,007) (34.996) 8.244 16,332) (43,463) l69,43.1) 48()21 Net t*.Ih provided byl(used IA) operAilons 340 444) ANALYSIS OF CHANGES IN NET FUNDS Al 1.4.24 C&sh lloiy Ai31.3.25 Net Cash Losh ai bank ond in hand 481.162 61.637 481.162 01.637 542.799 Total 481 162 The nolcs forni part ol'thc5c financial Slemen Pa8¢ 24
BETHESDA CARE HOME & HOSPICE Noles ¢0 the Flnanclal Statements for ikne Yenr Ended 31 Marth 2025 ACCOUNTING POLICIES BASIS of preplrlng tke IlnAnelAI stJ¢tmeD¢s Thc finanLial stulonents of the churilable LXIrnP8n)', which is u public bcncfit enlity under FRS 102, have len prepared in accordance iviih Ihc Charilics SORP IFRS 1021 'AcLxJuntin8 and Rcportin8 by Charilieg.. Sialemeni or Recommended Praciice applicable lo charilie5 preparin8 iheir accounts in acci)rdan¢e with Ihe Financial Reporling %iandard applicable in the UK and Republic of Ireland (FR% 1112) (etTc¢tive l Januaj). 2019)., Financial Reportin8 Siandard 102 'Th¢ FinanLial R¢porting Slandard akwlicablL' in (h¢ UK and Ri'public i)r Ireland, and the Companies Aci 2006. The Ilnancial slatemenLS hae Fen prepared under (he historlcal cost convention. with ihe cxceplion of Investm15 ivhirh are included gl mgrk¢t vglue. 45 m(yJified by th¢ Tevalualion of o¢rtain $ets. 'Ihe prcsenthtioi) cuNency ol. the accounts 15 Pound xcrli1181£). Thc aLroun15 ttfL' roundLYl i(Tr thc '&re51 £1 G•lnE Coneern lTh¢ Charity 15 a goinu Cuern And ihcre are nu milvrial unLertainlies Lasling signifiLanl doubi ov¢r ils abilily lo continue a 8oln8 wn¢ern. Crltlchl ccouffi¢ln£ Jud%emeAt$ and key Mur¢es oTlMA1)n un¢ertalnty Fixed tLssel n& honk value aiid deprecialion charges gre Ihe are&s of the accounls M'hich are aflecled by si8nilicant jud&lLYnlS dnd eslimas. The direLlors exerci juds)emenl in delerniining E(Jih Ihc uycful LLX)iivrni¢ lif¢ anJ Ihc Ilkely residual volue of ihe chariiy's ossels. 'l-hls Judgement affects the roles of ond charge for depreciaiion in Ihe counls for Ihc yc&r. li 4150 IhcrLlorc affL$ ihc net biM)k valuc of thL' assc15 in Ih¢ balari. bheel. Incomt All incomc is rcLX)gniyLxI in SialLxncnl Finaricial Activitics oncL ihL' Lh¥i'ily hai eiiliilement kn IhL funds, it is probable Ihai Ihe inconie iiill be received md ihe amouni can be measured reliabty, In(J)mr frvm governmeni and vih¢r Brdn15, Ivh¢ih¢r LypilJl ¥r4n15 1)r revenue 8ranls is rcco8niscd i¥,licii IhL Lharily li ¢nlillemeDI lo the lund& any p¢rfomian¢¢ condilions a114ch¢d to Ihe grants have been md, li is probable Ihal the incomL ii'ill bL' rLYL'ii'LJ Jiid thc Jmvunl ¢8n bL' mLYsurYd rL.liably Jiid nui deferred. Eipenditure l.iabililiei arc rLco8niscd as CXPLndilurc a.5 sn as Ihcrc is a Icgal or LonsliuclivL vbli8aii()n L()mmiiiln¥ Ihe Lharily to Ihal ¢xp¢ndi¢ur¢, il is probabl¢ Ihal 4 Iran5f¢r of ¢wnomic b¢n¢fi15 w'ill be required in seiikmcni and Ihc amounl nfihe nbligalion cnn be measur¢d reli#bl)'. F.xpendilure 18 aLcThiinlcd lor on on accru415 b&sis and been c781r1ed under heading5 Ihal aggrcgalc all cosl rclalcd lo ihL category. Whcrc ¢osl3 ¥ann dIrL}Y aiiribulLd ID p&rti¢ular IleadinS ihey h&ve been &llocaied io aLliviliLS (Jn a bsIS L()nsisieni iviih th¢ use of resources. TnRlbk fixed Assels And Investments Fixcd assets (c.Ycludiiig ini'cstmenls> arc siaied ai cost Icss accun)ulalcd dcprcciatinn. r)epreclaiion Is pmvlded ai ralLY calLulalLd io i¥'rilc' IhL' Loyl uf¢YLh ¥¥SLt oycr ils lF&tlY1 USLful life. The follo¥Ying ra( arc uscd.. Buildings lind BL'llILsda Pool 2% E.-umishings and equipmcni 2W/• Molor vchiclc 25% 1.8nd is noi depreciated. Buildin8s are noi depreciated unlil conslruclion iioTk 15 complrf¢d. Furnishing5 and uipm¢nl Purch¢ tv rCpIa ¢.¥i51in8 Itcwn5 nol wilalis£d. Furni.shings and 4uipmcnl purcha5cd for nei pur5¢$ ar¢ only ¢apilalis¢d if th¢ ¢xp¢ndilur¢ is over £ 1,000. Page 25 Ilinued...
BETHESDA CARE HOME & HOSPICE Notes to the Flnan¢lal.Sitementg - eonlinufd for iht Year Ended 31 Marth 21125 ACCOUNTINC POLICIES - eonthiued Tangible flxed assels iftd Invostments Assei.s not meosured at lair value Are revleived for any indicalion that IhL may bL il?)puir¢d at each bolan¢e shryx dyl¢. Ir SULh indication Lxists, IhL rtcoverable wnounl of the a5sd is ¢slimdled and Compa. lo ihe Larrying amount. Where the carrying amounl exce¢Js ils. relverable amounl, impairmcnt Ios5 is recogni.v£d in profil or loss I115 Ihe is Carri a¢ a i¢valued amouni M'here ¢he impaimieni loss is a reValu14)n decreo5e. InveStMts held as fixed assels ore revalued at mid-markel value al Ihe b&lanL% sheei dale and the 8ain or k)$5 iak¢n lo ihe Siaiemenl Ibf financial Aclivities. Taxation The Charity is cxcmpt fr()m curpurAlion lax on il5 charithble ttcilviiSes. Fund Aeeountlng Unrestricled funds llre #vailable for USL at IhL di%Lreiion of ihe trustees in furthernnce of the genernl objcclivLs ufihe charily, Unrcstrided funds include a revaluotion reservc reprc5lnlin the rcslaicmLnl of investhienl assets at markel valiies. Reslficlcij lunds ar¢ 8ubjected (o reMri¢iions their expendiiure imwsed by thc doni)T or Ihmu8h Ihc Icrnis of an appeal, P¢nslon ethjts and oiher post-retlrerneftt benellig The chariiablc LDmpany i)pLYales a defincd L(Fnlribulii)n n51n sclieme. Coniribuilons payable 10 Ihc chari¢#ble wmpaiiy'8 penslon scheme al'e Charg io ih¢ Sl4i¢m¢nl of Financial Aclivili43 in the pcriod lo ivhich ihe>' relate. l)opted goods rk)naied Bo(xLs for rL'%thIL' in ihe charity SIKJP ore nol valued al thc time (Jf reccipt but rcc(wniged ¥i'ilhin Hospice Shop Ino)mL i%,hcn wld. Debtors and eredliovs 'I'rade ond oiher debr5 arc re{gnis¢ al ihe seiilemLnt amouni (luc after any Iradc diso)uni offeTcd. Pr¢p¥>"menls arc volucd 41 IhL' Um()unt prepd nei ot'any trade discounis due, Creditors and provisiuns are reL'ogniscd i%,hcrc Ihc Lhyrily hns a prc5cftI obli8oii(Jn resuliing Irom a PASI evenl ihjl Ivill prvbdbly TL'%uII in ihc tra115fcr ol- fundi to a ihird party llnd Ihe amounl duL Iii 8eiilL ihc obli8uIiL)ll Lan be measured or eslimaiL¢J rLliably. CrL1t0rs and provi5ion% arL' normally reco8niscd ai Ihcir %ltl¢mcnt amounl aftLr alloivin8 lur uny irwle dIount.9 due. DONATIONS AND LECACIES 31.3.25 'I'olal lunds 31.3.24 Tolal lunds UnStrICted ReStrid rund5 DonaliDns and fundraisin Gill aid Legacies GTunL8 284.920 3,623 174.461 124.670 284,920 .1,623 174,461 124670 239,447 17,436 2.7 587 67 587,674 347 647 Page 26 continued...
BETHESDA CARE HOME & HOSPICE oles ID Ihe Fl•anclal St8tements - continued for ihe Year End¢d 31 March 2025 DONATIONS AND LEGACIES- eontlnued (irall received, included in the ubuve. w¢ a5 Ivllvw5: 31.3.25 31,3.24 ThL PAgcl Trusl Comhairl¢ nan F.ilean Siar l olsla Lommunily Dei'elopnent Poinl and Sandivi¢k TTu¥I Slornoivay -I'rusl Hugh FraseT Fiiundulion 24.653 30,000 55,(KX) 6.017 25,(MJO SS.(M)O sssc 124670 OTHER TIiADING ACTIVII'IFS 31.3.24 Tolal lunds UnreslTieted fund¥ Reslrithed funds Toial Ilospic¥' shop inLwme 'I'exlile Recyclin8 212,959 212,959 219,81KI 218913 218913 INVESTMENI. INCOME 31.3.25 Toial 31,3.24 Total lunds Unrn¥lriLled liinds kn.lriiI Inveslmenl income - redlised InvLslmLnl income- rein%'cst¢d Interest received 24.526 18.937 24.526 18.937 22.4119 18.598 49,795 Page 27 conlinii¢d...
BETHESDA CARE HOME & HOSPICE Notes to the FlnaDclal Statements - Continued for the Ve8r Ended JI March 2025 INCOME FROM CHARITABLE AcfiviTIES 31.3.25 31.3.24 Activlly Chllrilablc uclivitics ChrilbIe aclivilics Nursing home fees Stalulor). hospirc liinding 1.804,851 1()6.182 1,615,836 195.404 2.DOI 033 ,811240 RAISIIYG FUNDS Raising doalioD$ and kgad¢s 31.3.25 'I'otAI funds 31.3.24 Unresiricied fu15 Re8iricd rundg lunds SialTcosts Choriiy shop eXnSeS Fundrai8in8 cosls Invcslmcnl rnJnJg¢'m¢ni LhaT8tt8 103227 12.313 13,738 103,227 12,313 13,738 lJ.955 13,475 13.795 8.947 139052 139052 150 172 Other trnding aetlvltles 31.3.25 T1 runds 31.3.24 Tol)I runds Unrr51riclcd fund5 riinds Loss on sole of ossels A88re8ate amoiinis 139.052 119n52 CHARITABLE ACTIVITIES COSTS sUprt costs (see nole 8) Direcl Costs Charilablu xliviliLy Goveriiance wsis 2.387.707 472 2,388,179 2,387 707 Page 28 conlinued...
BETHESDA CARE HOME & HOSPICE Notes lo the FIDIID¢l41 S(Atemenls - eomlinued the Ye•r Ended JI MArch 202S SUPPORT COSTS Governance Finan¢t T¢)lS Chtiritable activities Gov¢rnance costs 472 472 472 11.653 NET INCOMEI(EXPLNDITURE) Nel incomrJ(cxpendilure) is slalLxI after chargin(Lred1l1ng).' 31.3.23 31.3.24 Auditors, mneratIOn r)cprcLialion - oi¥ned a$8el.s Surplus on disposal ol. fixed &ssets 6,000 84,707 4,575 91.366 io. TRUSTEES, REMUNEBATIOIY AND BENEFI'13 Thcrc ere no Imslecs, remun¥'ralion or olhcr benefits for the >'e4r ended 31 March 2025 nor lor the year ended 31 March 2024. Trustr¢s' exijenses There iY¢r¢ no Iruqitts, extKnsL? p#id for lh¢ yvar ended 31 Mar¢h 2025 nur lor lh¢ y¢4r ¢nd¢d 31 March 2(J24. STAFF COSTS 31.3.2J 31.3.24 Wages and salnrios Soiial seLurily ¢osls Oiher peiision cosls 2.077,986 156,625 65,833 2,114,419 164,609 2 348 641 The overa8e tnonihly nurnr i)I'LYnpIuycL5 durin8 the y*ir iva¥ 8s lollvivs: 31.3.25 31.3.24 Admin klome & Flospic¢ 93 88 98 93 Pasc 29 cnniinued...
BETHESDA CARE HOME & HOSPICE Noles ¢0 ihe Financial Statement5 - tontinued for the Year Ended 31 March 2025 STAFF COSTS- contlnutd The mimber ofcmployL¢s whos¢ ¢mploy¢¢ b¢n¢fits {¢x¢luding employer rrtnslon cosis) exceeded £60,000 was.. 31.3.25 31.3.24 £60,001- £70,0 £70,001- £80,0(KI 12. COMPARATIVES FOR THE STATEMEiYI' OP lANCIAL A1VITIEs Unr¢stricl¢d funds Resiriclcd lunds Total INCOMF. AND ENDOWMENTS FROM l.)onaliL)n5 and legatyhrs 347,647 347,647 Charl¢v4ble acllviil Chorithble aclivilie5 ,811,240 .Rll,24Q (Xher tradin8 aclivitics Invesimeni income 237,9(>9 237,969 Totfjl 2445011 2.445 011 EXPENDITURE ON Raising funds 146,660 146,too Charllablt A¢¢lvltles Chyrilyblc UL'livilic vernance costs 2,.197,%84 4,575 56.920 2.454.804 4,575 Oiher 175 874 17387 'rolAI 2 724 993 2.781.913 Net 8alns on invcslmL'nis NET INCOMEI(EXPENDITURE) (239.9821 156,9201 (296,902) RECONCILIATION OF FUNDS 'I'oial lund5 bmiishi fon%ard 3.209,516 1.836,389 5.045.905 'roi'AL UNI)S CARRIED FORWARD 2,969.534 1,779 469 4.749.003 Page 30 ¢onlinu¢d.,.
BETHESDA CARE HOME & HOSPICE Nolcs lo the Tr in&D¢i•I Ststernents- continued for the Year Ended 31 Mgrch 202S IJ. TANCIBLE FIXED ASSETS EquipmLnt Motor VLhiLIc5 l.and Ruildings turnishinBs Tnials Ai l April 2024 Addition5 20.000 3,106,664 2112,841 10.043 34.296 3,443.80 I 10.043 Ai 31 March 2025 20.000 3.106664 292,1184 3 453.844 DEPRECIATION At l April 2U24 Chur8L' lor yLwr 723.981 231,007 15.005 969.993 At 31 MarL"h 2025 785741 249.132 1054 700 NET BOOKVALUE Ai 31 MÈrLh 2025 2 320 923 14 4(Jt) 2 399 144 Ai J l March 2024 20.OIMI 2.382 6t43 51.834 19,291 2 473 XQS 14. FIXFD ASSET IYI VF.STMF.NTS inves¢m¢nts MARKET VALUE Ai l April 2024 Addilions Di5posoIs Rivaluali()n$ 1,578,735 269.5Q.I (223,715) 12 571) Ai 31 March 2025 1611.952 NET BOOK VAI.IIE Ai 31 March 2025 1611932 At 31 March 2024 1578 735 'I'herY Ivere no ins'eslmenl a55ely oulsidc the UK. Cost or valuatioii al J l March 2025 is rLyrL'scni¢xl by; Lis iIIVL'51mcn15 Valualion in 2025 Cosl 33.217 .578.735 1611952 PaB¢31 conlinuc(l.,.
BETHF.SDA CARE HOI¥IE & HOSPICE Notes to the FinAneial Ststements - contlnued for the Year Ended 31 March 202S 14. FIXED ASSET INVESTMENTS- eonllnued The invesimLmiS 31 Mgrth 2025 comprise: Mrket value C05t 71M Suslainabic Bal8n¢e C Acc 48.500 Standard Life Global IL t4d I Inc 10,OoO'l'3Sury 0.12590 Index Linked 2029 20,000 TrL4LSUry 4 1149# SIc)Lk 716132 18.000 Greencoal UK Wind 13.947 TB F.venlode lttcome C Ine 3,51]O AlliMncL' Trust 29.(KJ) Banke Inveslment Trust 3,9QO Funthii)ilh F.quiiy I Inc 5,8(K) JP Morgan Global Groi%ih & Income I l.S(M) MurrAy International 'l'rust 14.QQQ HICI. InfrastruLYurL Co LLS (kd ShaTCS 6,6W RulT¢r Ini'esim¢nl Lo 0.0 I p R¢d vi¥ l)relshares 510 isharcs plc Physical (iold L'I'C GIJP 8.6) Ella¢kr()Lk frp AbsulLile Alpha D Acc 15.000 Goldman shs Group 3.125•/y Snr 250 Blueblly Funds M8n)I Cilbl Inv Gr c(? Bd 20,UOD Primary I leulth Prup¢rti¢s l?LC 12.5p ord 12,OOLI F ideliy Special Vnlues ple ord 4(IO SPDR 8LYiL5 Tru¥L 8&P IJ8 Div Artisi(•crnL 2,500 Ishares11 USD TIPS ucl'rs L-l'l.. L I Idgd l)i¥l 24.OOD ArtQnss Fund Manog¢Y8 Lorp ljoiid F. In¢ 23,000 TSUry Stock 518•1• ndS 3 In135 12,(JOD Krediwnst Fur Wie U.125Q/• Gid Snr 30112126 I l.(N)n Cilign)up inL 5.1581• EMIN 2115126 IIOU tiuinLSS Asscl Mgmt (il()bul l-.quily Inc 7. Inc CJBP 3511 Bri)ii'n Advlsor) Fund5 15:1K)O Trcasury 118yp Gill 22111136 I l.(K)L) tilaxosmiihk14n¢ Capilal pl I. 100 Fir.%i Scnlicr Inve5lur5 (UK) I Sithi Hrt In%'E51nrs 780 Polar Lapilal I CL.h I'wsl 1g.OOU"I'reasury l gilt 3111129 130 findlay park fundy 11.000 31 group ple I I.DOO N&lionul Grid EILI. r)isln 18:UOU -l-rLasury' 3111°. )nds 22110126 1g.LIOU I're&sury 4 1,'80/0 8111 291 IQ? 4.9QO Miirrny InL()me Trusl 4(10 JPM LTfs IIRE) 28,(100 RJihb(?nL5 IkSS¢t F.thicAI n5 S Inc 779,972 27,272 14,345 20,796 23,228 31,577 26.850 25,998 14,18J 18,560 26,834 24,666 16,026 14,242 15,114 13.645 22,446 20,326 32.093 21,S5¥ 11,800 20,8 15.070 10,453 11,149 21,809 13,767 2n,lQ5 803,462 23,125 16,327 2U,115 19,386 35,745 40,6(MJ 32,016 23,609 30,392 30,130 15,764 18,282 23,934 16,361J 14,265 22,lJg0 18,760 38,700 23,138 12,238 21,613 15.478 11,19 11,488 25,085 8.097 19,62U 11.335 11,136 22.425 16,638 21.774 8,321 1.478 2.3.%17 16.386 24.071 8,386 11,64¥ 16,985 19,017 41,505 17,792 17,071 19,112 40,425 15,914 1537 025 Pa8e 32 linLied...
BETHESDA CARE HOME & HOSPICE Notes to the FlnAA¢lal Statemenls - contlD¥ed for the Yez4r Ended 31 Marth 2025 14. FIXED ASSET IIYVE&4TMENTS- ¢offj11ou¢d At the balance sheei dale Ihe (und manogers also had ihe lolloii'ing lunds on dewjyit al1118 invo%imLni or repaymLmi io ihc main chllrily bank account, LK)Ih balwiLYs ui'e includLYl within Lush and bank in the balance shed: 2025 2024 Income Account Cupit31 A¢wuTrl 524 I,lJ8 15.704 16 DEBTORS: AMOUNTS FALI,ING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Nursin8 hvmL liL% duL Gift aid recoverable Prcpaymciits ld accrued income 274.788 7,849 191,543 17.436 318354 248 919 i& CREDITORS: AMOUNTS frAI.I.ING DUE WITHIN ONE YEAR 31.3.25 31.3.24 TradL' LrcJitors Ac¥ru#ls an¢J &f¢rred iNLKne Accrucd expenses 16,272 JR,O(iO 82.542 17. LEASIIYG AGREEMENTS Minlmum leose pa)'men(s under non•cancelloble 0[¢ing leases fall due as folloivs: 31.3.25 J1.3.24 Wiihin onc yLar Uctiveen one ond fil'e years In m()rL. lan fivL years 2,86J 10,507 .672 11,462 Page 33 conlintjed...
BETHF.SDA CARE HOTrIE & HOSPICE Note5 to the FinAAelal Ststement$- contlnued for the Year Ended 31 MArch 2025 18. MOVEMENT IN FUNDS Nd movcm¢nl In funds Ai 31.3.25 Ai 1.4.24 Unr¢$tri¢t¢d fund$ Gcncral fund D¢sigt)at¢d Trund- L¢sKics 2,433.481 536053 175.562) 171405 2.357,919 707 458 2,969,534 95,843 3,065,377 Reytrlclert funds Exislin8 Land and Buildin8s Fund RcsliiLlcd L4uipment .753.125 (45,530) 1,707.595 1.779 469 55 lJ9) 1724.330 TOTAL FUNDS 4 749 003 40.704 4 789 707 Net mvvemcnl in funds, included in the aEK)ve are as follows: Inc(Imin8 resources Resourccs exnr Ciuin8 and Losses Movement in lunds UArestrleled fund5 (iencral fund r)e.¥ignaled Fund - l.egacle5 2,682,9$5 174460 (2.746.888) {11,629) 17S.562) 1714L15 2,1157,415 (2,749,943) (11,629) 93.843 Rtitrleled Exisliiig l.and and TruildinBS Fuiid Rene1¢d equipmeni 145.5301 {43.5301 55 1391 TOTAL FUNDS 2 857.415 Pa8¢ 34 conlinucd...
BETHESDA CARE HOME & HOSPICE Nots to the FinAntiil Ststements- contlnued rDr the YeT Ended 31 M*reh 2025 18. MOVEMENT IN FUNDS- eontlnued ConbpafAtlves for movemtni In funds Nel movemenl In funds At 31.3.24 Ai 1.4.23 Ufjrestrlcted fulld5 Geiieral fund Designaied Fund - Legacies 2.673.1 C 536 407 (239.621J) 2,433.481 536 05J 3,21V>),516 (239,982) 2,969.334 Restrlcted furtdj I'¥isting Land Lluildings Fund Reslrii'i¢d equipmeni 1,798,it29 37.560 {45,704) 112161 1,753,125 1836.389 1779 469 TOTAL FUNDS 5 045 905 296902 4 749.003 Comparative nel mL)vemenl in (undi, inc111d in ihe ahove are tL4 follnivs,. Incoming r(soiirLL¥ Rc50urcc5 L'XPLnded Goin.5 ai)d l(k5SC5 Movemeni In lund5 Ilnre.Itricted fulld ti¢neral I'und l)esi8nottd Fund- l.e8ncies 2,442,247 2,764 12,721.11751 40,((1O (239.628} 2,445.01 (2,724.993) 40,OOCI (2.39,982) Restrlcted funds Exi81ing l.and and Bulldings Fund RestriLted equipment 145.703> 11217) 145.7041 112161 36 920) 56.920) TOTAL FUNDS 2,445 011 2 781 IJIJ) 40.(X)O 296.9021 Pasc 35 continued...
BETHESDA CARE HOME & HOSPICE Notes lo the Fin8nelal Stsiemonts - contlnued for iht Year Ended 31 March 2025 MOVEMENT IN FUNDS. contlnmed A currcnl ycar 12 monihs and prior ycllr 12 months combincd wsition is us lolluiys: Net movcmeni in fuThls Al 31,3.25 Al 1.4.23 U•reslricted fund5 neral fund Desi8n&tcd Ftsnd - Ltwlts 2.673.109 S36 407 1315.190) 171 OSI 2,357.Y19 707 458 3,209,516 (144.139) 3.065,377 Restrlcled fvDds F,%isting l.and Buildings Fund RtrIct¢ equipment 1,798,829 191.1141 1,707,595 1836 389 112059) 1724 330 TOTAL FUNDS 5 045,905 256 1911} 4 789.707 A CUTrent year 12 months ond prior yeor 12 months combined nel movemenl in fund% included in ih¢ ave are as follows: InLnmin8 Re4DurLes ¢xpentJ¢d (iolns gnd fvlovemenl in fund5 IJArextritted funds General fund D¢si8n&ed Fund - l.egacies 5,125,202 177.224 {5,468.7631 28,371 {315.190) 5.302,426 (5.474.936) 28,371 (144,1391 Restrlcled fund5 .xislin81.and and Buildings Fund RLslriLlul equipmcni (i) (l}1,2331 20 8261 (91.234) 20.825) 112U59 112059 TOTAL FIJNDS 3 302 426 .5.586 ()951 256.198 CneraL Funds - Unrcslricled Bcncral fund5 cgn bc used lo mcct th¢ chJTiIic5 on&oin8 charilAble artd suppc)rt cosis. Desi8n6ltcd Legacy Fund - Tru51ee5 dcsi8nalcd Ihal legacies should be ring fthccd io help fiind capiial projecls suth os the c.Nlension lo the shnp and lulurc lond and buildings acqui8ilitsns and alteralion5. E¥S#ing Land arKI Buildings Fund - 'I'his fund represenls ihe EKM)k vAlue of property and (Ahtt Lgsds acquired via restricted fund raising e[rS for ihe purLhase of SFLific asseis I developrnLni of spe(afic ptoperties. ThL' fund is lully spent. An annual depiE¢4ation ¢hwEe reduces Ihe lund over ihc usclul economic life ol. (lie assels in Ihe Po8c .16 ec11ned.,.
BETHESDA CARE HOTrIE & HOSPICE otes to the Fin#nciAI Ststemtnts- eontlnued ror tbe Year Ended 31 Mxreh 2025 MOVLMENT IN Tr UNDS. tontlDued Kestricted LquipmeThl This fund represenls the nel value ol. cquipmcnl quIra via rc¥lriLied fiinding. The lund is fully spcnl. An annual dLprLLriulivi) char¥c reduLY% ihe fund over the usefu5 economic lite of the as5¢t5 in Ihe rund. 19. RELATED PARTY DISCLOSURES There ivere no relaled pwiy Ironsaclions for Ihe year ended 31 March 202J. 20. FUNDS IIELD AS CUSTODIAN (PA1'1ENT UNDs AL prL'scnl wc (lu nol rnonu8L PL'ry)nal bnk 8L'Lounis fi)r our residents in IhL Carc HOML or pulients in Ihe HosplL 'lThe only monies held are personal alloivances derived from stale penSn lor re5i(knls in the Care FlomL. Individual finunLial rLwrds kUL' hLld i)n LompulLr fi)r ealh resident's personal allowance delailin8 ts11 income and vxpenditure un d mvnthl), Emsis. ln Ihe evenl ofihe death of a rcsidcnl an) uutst8nJin8 balances fmm thcir pcrg)nal alloiin¢e are poid by cheque to the exe¢u(or oflhe esla of Ihe deceased. Dalancc held as custodian at l April 2024 Payments (made ioyreceived from palienls Do14ncc hcld u5 guslodlan ai 31 202J 31.811 12,796 44,(AJ7 Pa8c 37
BETHESDA CARE HQTrTE & HOSPICE Detalled SIAlemenl ot Fin¥ncial Aetivities ror the Year Ended 31 March 2024 31.3.25 31.3.24 Total runds Unreslricted lunds Reslried ruhds funds INCOME AND ENDOWMENTS Donalions and l¢geie% Donalions and fundraising Oift aid LL¥aLies Grdnis 284.920 3.623 174.461 124 670 284,920 3.623 174.461 124670 239,447 17,436 2,764 587.674 587.674 347,647 Other IradlaR Ilctlvltlei H()%pice shi)p incom Tcxlilc RccyclinB 212,959 212,939 219,800 218.913 218,913 237,969 Investment In¢ome Inv¢slmenl inc(xne - realised InvcsLmLnl ini(xn¢ - reinvL.sled Inl¢r¢s1 rec¢iv¢d 24.526 18,937 24,526 18,Y37 6.332 22,409 18.598 49,795 49.795 48,15J CharltAble cllvltle5 Nursin8 honie tees Si&lul(xy hospice funding 1.8U4.1151 196 182 1,804,851 196.1 R2 ,615,8.16 2.001.033 21MI.033 l Rll 24U Tot1 ioeoming resources 2,Y57,415 2,857,415 2,445,011 EXPENDITURE Raisin8 donAtiOnJ And Itg&cleJ Wagc.s Lharily shop expens¢s Fundraisin8 cDsLs Investment management charges 103.227 12.313 13,738 9.774 103,227 12.313 13.738 9,774 113,955 13.475 13,795 139.052 139.052 150,172 Otber trndlTrg *¢tlvltles Loss ¢)n sale of Iwi8ible tixed asse(S (3,512) I'hiy page Ik)es not form pnrt of Ihc sl&lutory lingnLiul stalLments Pa8e 38
BETHESDA CARE HOME & HOSPICE Detall¢d St4tement (Jf Trlnancknl Aitlvltles for the Yexr Ended 31 March 20LS 31.3.25 Tolal runds 31.3.24 Totol Unresiricied fun<Ls Resiiicted runds Other tr•ding ¥ctivities Chirliibl¢ 4ttlvltles Wa8es ocial security P¢nsions Food Nursing suppliLs and unilornis l-"reehold property - Depre¢iation FixlurLS llnd liltings- l)L'pfeLlttliun Motvr v¢hibleJ . Depr1¥11(}n 1.974.759 156,625 65.833 118.Y13 16.870 16.924 12.C)44 1,974.759 156.625 65.833 88.913 16.870 61,760 18.124 4.823 2.000,464 164.609 69,613 7Y,523 37,107 61.761 23,173 6.431 44.836 5.4110 2J32.568 55,139 2.387,707 2.442,681 Other Repairs ond renewals Housek¢cpin8 and laundry Raies and insurance Lighi ond heat Training and iravLI Prlntin8? sthilonery arid odvertising Cummunicaliurk Sundry. expens¢s Subsciiplions 76,784 22.171 44,135 100.369 3,190 2,lJ85 6.631 4.275 4.230 76,784 22,171 44,135 100,369 5,190 2,L¢115 6,631 4,275 22,366 27,29Y 37,009 66,494 5,168 3,350 6,514 2,552 266,670 266,670 173,874 Support costs Flnance Baiik Lhai'gc5 472 472 312 Governance eosts Audil()rl IimunLr41ivn Le891 l'ees Curc CA)Inm155ion 6.0(K) 4,575 7,572 5.181 I'olal resOUrL expended 2 749 943 2.805.082 2.781.913 Nel {exptnditure)fintoMe before e&irt$ and 107.472 155,139) 52.333 [336,C2) Rtallsed recognlsed galny and losses Carried fon¥'ard 107,472 (55.139) (336:gJ2) This pase does not forn) part of ihe sioiuloD linoncial stalemen Page 39
BETHESDA CARE HOME & HOSPICE Detalled Staiemenl of Flnanclal Activities ror lkne Year Ended 31 March 2025 31.3,25 Tothl tunds 31.3.24 Tolal lund5 UnreslriLteAI funds Reslricled fund.s Relllsed recogm55td gilns ond 10554$ Brou8hi for¥N"ard RcaliKd and unrealised gains 107.472 942 (55.139) 52.333 942 I536.2) Net (expendilurelllncome 108414 55 139) 53.275 340 569) This pngc does Th)1 torm part of Ihe slatuloTy Iinanciul sthlcmcnls Pa8e 40