Scotiish Cbatity Number: SC044029
Elsie Normington Foundation
Annual Report and Financial Statements
for the year ended 31 March 2025
F O U N D A T 1,0 N

Elsle Normington Foundation
Contents
Pag¢
R¢port of the TnLStce8
Rq)ort of thc Tndepend¢nt Examiner
Statrment of Financial Activities
Statement of Financial P06ition
Notes to the FinaDcial Stat¢mcllt
Comparativ¢ Statement of Financial Artiviti¢s
20

Elsle Normington Foundation
Report of tbe Trustee5 for the year ended 31 March 2025
The trwtec5 prcsent their aDnual report and fman¢ial statements of tbe cbariry for tbe year cnded 31
March 2025. Thc [￿anCial statements hav¢ been pr￿ated in accordance with thc accounting policies
set out in note I to the accounts and comply with the Charitic5 and Trt￿ter Investment (Scotlano) Act
2005. the Charities Accounts (Scotland) Regulations 2CM)6 (as amendcd) and Accounting and Reporting
by Charities: Statement of Rccojnmendcd Practice applicable to ¢hariti¢8.
Objective5 3Dd Actlvltle5
l. The relief and promotion of those in need by reason of learning disability through the provision
of housing. other facilities and servtces to young peoplc with a leerning disabiliry. and their
parcnts and carers.
2. The provision of recreational facilities and the organisation of recreational activities with the
object of improvtng the life of young people with a Icarning disability. and their parents and
caTef5.
3. Tb¢ advan¢emcnt of ¢ducation for young people with a learning disability tbrwgh tbc provision
of facilities and services which will impTove the nature of their live5.
Review of our Achievtment and Perfonnance
Elsie Nornlington Foundation (EN￿, ) bas continued to Pursue the vision of developing aDd delivering a
spccialist integrated centre called thc Haven C¢ntre - to serve children and young people with severe
learning dibabilitics and complex nceds in the Highlands. This ttntre provides a specialist play c¢ntre.
ovcrs1i8ht respit¢ flats lo offer Social opportunities and oveTnight social care for these young p¢ople.
ENF also a community cafe througb it's ttadiD8 subsidiary ENF Hav¢n Café Litnited.
A¢hiev¢meDt5 and PerfonnADce
I. ENF bave coniiDucd to convenc Board meetings every four to six weeks throughout tbe year.
Each Tnjstee had 8rea of r¢spO￿81b1lity which they rwrt on af each meetinE. Such trusteeb all
have a portfolio of interest and rcport at each meeting bringing thcir exp¢rtise to the table.
ENF bave continued to dev¢loped the operation of various Servic￿ in the Community Café,
Haven Suites and worked in partnership with SNAP who deliver the specialist play se￿Ices.
2. ENF continu¢d to emplo￿￿5 Developrncnt Officer wbich also includes
recrnitmenl of volunteers. ShL wuiks four dd)'s pcr week and has consistently provided 8 wide
range of fundraising events and supported many people to do thcir own fundrai5in8 occassons
and rnade many Connections with parents and organisations.
3. A piece of ReSC￿Ch was complet¢d with University of the Highland5 and Island (UHD which
resulted in a very successful launch event with l.ocal Authority and NHS officers present.
4. A new Collsortium Group was developed by
monthly hub for parents to Teccive information and advice.
whicb has now evolved into
5. A Conference was conv¢ned at UHI in partnersbip with UH] and NHS Highland. A very
successfvl evenr with over 100 Candidates present.
h&s continued to work Ls Services Manager lo providc manageTnent to and
prDI'id¢ dll noniioring reports Tequired from the various fund¢rs. She has also managed the
many aspects of setting up a new builthng and dealing with the many snags which has arisen.
Pagc I

Elsie Y4ormington Foundation
Report of the Trustees for the year ended 31 March 2025
Achlevements and PerforniaDce {cont?d)
7. ENF has employed a thll-time Caf¢ Manager and two part time staff to run the community café
which was supported by a team of volunteers. Some of those volunteers have special needs and
required a considwdble amount of support. They are now working well within the café team.
8. The Councillor for the local are8 has attended the meetings as an Advi50r.
Key MgnaEement Personnel Remuneration
Th¢ key management p¢r50nnel compri5c the tn￿te¢s. The total crnployee benefits of the key
management personnel were £nil (2024.. £nil).
Vfylunteer5
Th¢ charity d0¢5 not accurately Goll¢ct data about the Dumber of volunteers or the time th&t they
contribut¢ but is very appreciative to all involved.
FIDanclal Review and Reserves Policy
The charity's principal source of ￿llding is through grdnts, donations and fundraising.
The financial ststements reported a surplus for the year of £68,726 (2024.. deficit foT the ycar of
£2,684,774 after an irnpairn]ent on th¢ property of £3,317.969).
At the year-end there were total funds of £1.711,252 (2024: £1,642,526). which 15 mE4de up as follows..
2025
2024
Restrict¢d fimds of
Designated a55et funds of
De5ignat¢d funds of
Unrestricted funds of
The trustees seek to hold a level of reserves sufficient to rncd the organi58tion's unrestricted costs for
three months (2024.. three months). It is estimated that three Tnorjths operating cost5 equat¢ to
approximately £47,200 (2024: £55,600). The cU￿ellt level of unrestricted Teservcs is £75,307 wbich is
above the required level. The trustees believe that they will b¢ abl¢ to meet expenses as th￿ arise.
40,821
1,595,127
19.510
55,794
20,000
1,571,113
3,757
47,656
Statement on risk
Th¢ Tn￿te¢S assess the major risks to which the organisation is exposed on an ongoing basis and have
established procedures to mitigate those that are identified as a r¢suit of these reviews.
The potential risk that the organisation faces is the risk of incr￿ed costs in relation to the buildin8 of
the Haven Centre, this has been mitigated by entering into a fixed pricc contract.
Plans for FU￿re
The charity is now fijlly operational at the Haven site and developing their customer base succe5sfvIIy,
¢n5uring play and respite services are delivered. Some ground work ha5 b¢en done developin8 ENF into
a Higbland wide vision, add￿SsIng and co-ordinating the additional severe needs of our young people
in Highlands and meeting with groups of parents.
Page 2

Elsie Normington Foundatlon
Report of the Trustees for the year ended 31 M2rch 2025
Strncture. Governance and Management
Elsie Norniington Foundation is a Scottish Charitable Incorporated Or8anisaiion (sao). established
by ConstiThtion. It is 8 re￿stered Scottish Charity (No. SCI)44029).
Appointment of Charity Trustee5
Trustees are appoiDted by the BoAr¢ there is no formal inductioa programme in Pl￿¢. as n¢w Tn￿¢5
are genernlly familiar with the organisation's vaiucs and 8ims.
Charity Number..
SC044029
Jndependeni Ezaminer..
A9 Accounuwi), Limitc£t
Elm House
Crad]ehall Business Park
Inverness
IV2 5GH
Page 3

Elsie NormingtoD Foundatfion
Report of the Trustees for the year ended 31 March 2025
Reference gnd AdmlDlslrative InformAtion (cont'd)
Bankers..
Virgin Money
AcLdemy Street
Inverness
i IJN
Solicilors..
Murchison and Law
Solicitors and Fstste Agents
5 Ardtoss Tetracc
Invern¢s5
IV3 5NQ
Tru5tees' respoDsibilities ststemtnt
The truste£5 arc responsible for preparing the T[￿$t￿8. Annual Rep)rt and the financial statements in
accordance with applicable law and United KingdoTn Accounting Standards (United Kingdom
Gcncrally Accept¢d Accowiting Practice).
Thc law applicable to charities in Scotland requires the ¢n]stees to prepare flljancial statements for each
financial year which give a tru¢ and fair view of the stste of affairs of thc charity and of the incoming
rCSOUT￿5 and application of rc50UTce5 of the charity for that period.
In preparing these finaDcial sLqiements, the triL8tec5 are rcquired to:
select suitable accounting policies and then apply then] consistently.
observe thc method5 and principles in the Charitie5 SORP 2019 (FRS 102)"
make judgernents 8t￿ estimates that are reasoDable and prudent;
state wonether applicable accounting standards bav¢ bcen followoj, subj.ect to any
material departur¢s disclosed and cxplained in th¢ financial statements:
prepar¢ the financi81 statcrnents ou the going Gonccrn basis unless it is inappropriate to
PT&%ume that the charity will Colltillue in operation.
The t￿￿te￿ are responsible for keeping proper accounting records that disclose with r¢ason8ble
aCC￿acY at any time the fmancial position of th¢ charity and enable them to ¢nsure tbat the financial
st&tements comply with the CE]arities and Trustee Investtnent (Scoiland) Act 2005, the ChaTiti¢s
AccounLS (Scotland) Reglllations 2006 (as amended) and the provisions of the charity's constitution.
They are also responsible for safeguardtng the assets of the chariry and hence for taking reasonabl¢
Steps for the prevention and detection of fraud and othcr irresuiaritics.
Thc trustees are r&sponsible for the maintenance and integrity of the charity and financial inforniation
included on the ¢harity'S website. Legislation in the United Kirgdom governinE the preparation and
dissemination of financial statcrnents may differ from legislation in other jurisdictions.
AppToved by the trust¢es on Il Novernber 2025 and signed on their behalf by:
Lhalryersonil'rnstee
Page 4

Elsle Normington Foundation
Independent Examinerls Report to the Trustees for the year ended 31 March
2025
I report to the charity trustees on my examination of the accounts ofthe cbarity foT the year aed 31
March 2025 which are Set out on pagcs 6 to 19
Respective Tesponsiblllties of trustees and examiner
Tb¢ chatity's tNstees are responsibl¢ for the prepardtion of tbe arxounts in aLxordance with th¢ terms
of the Cb8titics and Trust¢e Investtncilt (Scotland) AGI 21Y)5 and the Chatities Accounts (Scotl2nd)
Regulations 2(KJ6. The charity t￿￿te¢S considcT that the audit requirement of Regulation 10(1) (8) to
(c)of the Accounts Regulations docs not apply. It is my responsibility to examine the accounts as
required und¢r section 4411) (c) of tbe Act and to state whethei particular matters have come to my
at*ntiOn.
Basls of iThdependent ex8miner'5 Stitement
My examination is carried out in accordance with11¢8ulation I l of the 2006 Accounts Rcgulation5. An
examination includes a review of thc accounting recoTts kept by the charity and a comparison of the
accounts PTcsent¢d with thosc Tecords. Ir also includ¢s consideration of any wiusual it¢rns or disClosu￿S
in th¢ accounts, and Seeks explanations from the trusttts concerning any such m2tW5. The proG￿UreS
undertaken do not provide all the evidence that would b¢ required in an audiL and COD5equ¢iitly I do
not express an audit opinion on the view given by the &c¢ounts.
Independent examiner s statement
In the course of my ¢xamination, no matter comc to my attention:
which givcs rne reasonable rAuse to believe that in any matertal T¢sp￿t the requiTements:
to keep accounting records in accordance with SecUQll 44(1) (a) of th¢ 2005 Act and
Regulation 4 of the 2006 Accounts Regulation6"
and to prepare accounts whicb ac¢ord with the accounting records and comply witb
Regulation 8 ef the 2006 Accounts Regulations;
have Dot been rneL or
2. to whicb, in my opinion, attention should bc drawn ITh order to enable a proper understanding
of thc aLLoimts to bc reachcd.
A9 Accountancy LiTllited, Statutory Au
Elm House
Cradlehall Business Park
Invcrnes5
rv2 5GH
tor
Date:16 November 2025
Page 5

E15ie Norniington Foundation
Statement of Financial Acti￿tieS for the year ended 31 March 2025
Total
Funds
2025
Total
Funds
2024
Note Unrestricted Designated
Funds
Funds
Restricted
Funds
Income
Donations and Legacies
Other Trading Activities
Total ID¢om¢
179,449
43,348
222 797
40.821
220.270
133,859
354 129
823,873
98,146
922.019
90,511
Expendlture
Raising Funds
ChaTitable Activities
33.986
122,349
156J35
27.368
73,069
100,437
61,354
224,049
285,403
97,474
191,350
288,824
28,631
28,631
Total Expenditure
Net incomel(expendlture) before
galn51Oosse$) on investmellts
Transfers between funds
66,462
(58,324)
8.138
(9,926)
49,693
39,767
12.190
8,631
68,726
633,195
15
20,821
68,726
633,195
Galnsloosses) on revydluydtlon of r￿ed
*Ssets
(3.317,969)
(2.684,774)
Net Movement In Funds
8,138
39,767
20,821
68.726
Re(on¢iliadon of Funds
Tot81 Funds Brought Forward
Total Funds Carried Fornard
47,656
1,574,870
1,614,637
20,000
40,821
1.642.526
1,711,252
4,327,300
1.642.526
14
55,794
Page 6

Elsie Normln
ton Foundation
Bal&nce Sheet as at 31 March 2025
Total
Funds
202S
Total
Funds
2024
NoteUThrestricted Designated
Funds
Funds
Restrfcted
Fllnds
Flxed Ass¢ls
Tangible asscts
Investments
,595,127
1,595.127
1,635.919
Total Flxed Assets
I S95 129
1635.919
CurreDt Assets
Stock
Debtors
Cash at Bank and in Hand
io
li
2,522
6,960
90.817
100,299
16,052
64,755
80007
2,323
21,818
24,141
219
41.586
41105
18,594
128,159
146,753
Totsl Current Asset5
Llabllities
C[￿llOr5 falling due within one
Iz
25,013
55,794
4.633
I9￿08
30.630
116.123
93.692
Net Current Assetsl(Liablllties)
40,821
607
Total A56ets less Current Uabllities
55,794
1,614,637
40OZI
1.7113S2
1.642,526
Net Assets
13
5S,794
1,614,637
40021
1,711,252
1,642,526
The Funds of the Chgrlty
Restricted tncome Fwi(Ls
Unrcstricted Funds
40,821
40.821
1,670,431
1.711,252
20.OIJ)
1.622.526
I,042￿26
55,794
SS,794
1,614.637
1,614.637
Total ChaTIty Funds
14
40,821
The notes on pagcs 8 to 19 forni part of these accounts
.4pproved bv the tn]8tees on 17. November 2025 and signed on their behalf by".
TrustteiChdiYp¢rsu
Trusteel'l"reasurLr
Page 7

Elsie Normington Foundation
Notes to the Financial Statements for the year ended 31 March 2025
l. Accounting Policies
Basis o
Pre
aralion andAsse$5menl o
Goiii
Concern
E15ie Norniington Foundation is a Scottish ChaTitablc tncoTporated Organisation (SCIO). Th¢
address of the registered o￿lC¢ is given in the cbarity infonnation on pages 34 of these fu]ancial
slatements. The nature of the charity's operations &nd principal activities are included in the trustees
r¢port on pages 1-2.
The charity constitutes a public benefit entity as dcfmed by FRS 102. The f￿anCIal statements have
been prepared in accordance with Accounting aod R¢porting by Charit1¢5: Statement of
Recommended Prdctice applicable to charities pr¢paring their accounts in accordance with the
Financial RcportiDg Standard applicable in th¢ UK and Republic of trcland issued in October 2019,
the Financial Rcporting Standard applicable in the United Kingdom and Republic of Ireland (FRS
102), the Charities and Trustec Investment (ScotIand) Act 2005. the Charities Accounts (Scotland)
R¢gu]ations 2006 (as aTncnded), and UK Generally Accepted Accounting Practice.
The fuw]cial statements are prepared on a going concern basis under the historical cost convention.
modified to include certain items at fair value. The financial statements are presented in sterling
which is the fi￿CtIonal CUTrmcy of th¢ charity and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set
out below. These policies have been consistently applied to all years presented unless otherwise
5tatcd.
Funds
trUc￿Te
For the purpose of the SOFA account as shown on page 6, funds are defined as follows:
Unrestticted fimds comprise grants and other income received for the objects of the charity
without further specified purpose and are available as general fimds.
Designaied funds comprisc those funds which the Trustees have de51gnated for specific
purpose5.
Restricted fuuds comprix grants and other income received for the objects of the cbarity
as specified by the donor.
Jncome Reco
nition
All voluntary income and bank interest Is accounted for when received apart from incom¢ tax
recoveries on Gift Ail Rental incorne and Caf¢ ¢v¢nt income which is &ccounted for on an accruals
basis.
overn
ranl
The charity received government grant5 towards the building of th¢ Haven Centre. Tncome from
government and other grants are recogni5ed at fair value when the charity has entitlement after any
perfortnance conditions have been met, it Is probable that the income will be receiv¢d and th¢
amount can be mea5urcd reliably. If entitlement is not met then these amounts arc d¢f¢￿¢d.
Page 8

Elsie Normington Foundation
Notes to the Financxal Statements for the year ended 31 March 2025
l. Aecounting Policies (cont'd)
Ex endilure Reco
nilion aiid ApTecoverable VA T
Exp¢nditure is recognised on an accruals basis wh¢n a liability is incurred. Expenditure includes
any VAT which cannot be fijlly recov¢red. and is reported as part of the expenditure to which it
relates.
Chatitsbl¢ eXpendIt￿e ¢omprises those costs incurred by the charity in the dclivcry of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such
activities and tbose costs of an indirect natur¢ necessary to supwjrt them.
GovernaTJce costs include those incurred in thc governance of the charity and its assets and are
Pri7narily associated with constitutional and statutory requirements.
Tan
ible F￿ed￿SselS and De
recalion
Fix¢d assets are Capitalised at cost. Depreciation on tangible fixed assets is provided as follows:
Propety
20/0 per annum straight lin¢ (from l April 2024)
Fixtures and fittings
250/0 per annum straight line
L4nd is not depreciated.
Jnvesiments
Fixed asset investmcnts are initially measured at trans&ction price cx¢luding transaction costs and
are subsequently me&surcd at fair value at each reporting date. Changes in fair valu¢ are reco8nised
in net lncome/(expenditt￿e) for the year. Transaction costs are expcnsed as incurred.
A subsidiary is an entity controlled by the cbwity. Control is the power to govern the f￿ancIal and
operating policies of the entity so as to obLqin benefits from its activities.
Srocky
Stocks are valu¢d at thc lower of cost and net realisable value.
ebiors and Creditors
Debtors and creditors receivable or payable are recorded at transaction pricc.
Cash aiid t .tli t
uival ntf
Cash at bank and in hand includes cash and short tern high]y liquid investments wtth a short
Mat￿lty of twelve months or1¢55 from the date of acquisition or opening of the deposlt or similar
account.
Finap7cial instrv ents
The charity only has f￿ancial a55ets and financial liabilities of a kind that qualify as basic fmancial
inStn￿ncnts. Basic financial instruments are initially r¢cognised at transaction value and
subsequently measured at their settlement value.
Taxation
No corporation tax is payable as tbe charitable company is recogni5ed by HM Revenue & Customs
as a charity. The charitable company is not registered for VAT and all input tax 15 included within
the ¢xpenditrJTC to which it relates.
Page 9

Elsie Normington Foundation
Iyotes to the Financial Statements for the year ended 31 March 2025
l. Accounting Polides (cont>d)
Goiii
Concern
Th¢ fwancial ylatetnents have been prepared on a going concern basi5 as the ￿7￿eeS believe that
no material uncertainUe5 CLi5t. The trustees have considered the level of funds heldand the expected
level of income and expenditure for 12 motth from authorising these fmancial statements. The
budgeted income and expenditur¢ 15 sufficient with thc level of reserv&s for the charity to bc able
to wntinue a5 a going concern.
ension
Thc Gharity operates a defined contribution plan for the benefit of its employees. Contrtbutions are
exp¢ns¢d as they become payable.
eralin
ases
Rentals payable and receivable under operating leases are charged to the SOFA on a 5traigbi line
basis over the period of the lease.
2. Related Party Transactions ind Trnstees. Expenses And RtmuD¢ration
The tnjstees did not Tcceive any remuneration or expenses for their services in the year {2024: £DiI),
in their capacity as Tn￿tee5.
Duriag the year £409 (2024: £nil) was paid to ENF Hav¢ll Café Lirnited, a wbolly owncd trading
subsidiary of ENF from 0110912024 of ENF for catering s¢rvices. The balanc¢ owed by ENF Haven
Café Lirnited at 31 Match 2025 was £8.750 (2024: £nil).
During the J-ear £8.948 (2024: £8.010) was paid to Innes &7Jd Partners Limitel a cornpany in which
is a director and shareholder, for bookkeeping. accountaney and payroll services.
The ba]aDce owed to tThnes & Partners Limited at 31 March 2025 was £3,852 (2024: £3,252).
During the period from 0110412027 tc 1510812023 £4,135 was p&id to Eilean Dubh Home Care
Limited, a company in which
s a director and shareholder, for staff and coosultancy
services.
. ye3r £5,454 (2024: £011) was paid to o￿lS Services Limited, a company in which
s a director and shareholder, for maiDtenance and repair5 5crvices. Thc balance owcd to
Orbi.s SLrvtces Llmited at 31 March 2025 was £3,781 (2024.. £nil).
During the year£64,806 (from 2310812022. £$9.52%) was paid to Compass Building & CoD5truction
Services Limited, a company tn whiLh ￿ a director and shareholdcr, for thc final
building Work. The balance owed to Compass Building & Construction Services Limited al 31
March 2024 was £64,806 relating lo Ihe rrtcntion fee.
During the ye&
wife o
£25,473), for her work a,5 DevelopTnent orricer.
trnstcc, was paid a salary of £26,116 (2024:
Jring the year the eharity received doTJations with restrictions from Trusiees and related parties
totslling £1.385 (2024: £2.490).
Page 10

Elsie Normington Foundation
Notes to the Financial Statements for the year ended 31 March 2025
3. Donations and LegacSes
Total
Funds
2025
Total
Funds
2024
Unrestrleted DcslgnAted
Funds
Funds
Restricted
Funds
Donations
Grants
Gift aid recovered
Donations in kind
113,132
65,181
1,136
20,000
20,821
133,132
86.002
1,136
167,437
&15,494
8,302
2,640
823,873
179,449
40.821
220.270
Total
Funds
2024
Unrestricted Designated
Funds
Fund5
Restricted
Funds
Donation5
Grants
Gift aid r¢covered
Donations in kind
107,539
1.616
58.282
645,494
6,882
167,437
645,494
8,302
2,640
823 873
1,420
2.640
111599
1,616
710,658
Included within grdnts is £64,806 (2024.. £nil) received from the Scottish GOvern￿t as a grant towards the
payment of the building retention for the construction of the Haven Centre.
4. Other Trading Activitles
Total
Funds
2025
Total
Funds
2024
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Concerts and events
Fundraising sales
Cafe sales
Respite rental
Service costs recharged
18.484
472
38,574
8,419
32,197
98,146
2,610
2,610
35,201
55,310
40,738
133,859
35,201
55,310
40,738
Totsl
Funds
2024
Unrestricted Deslgn2ted
Funds
Funds
Restricted
Funds
Concerts and events
Fundraising sales
C8fe sales
Respite rental
Servic¢ costs recharged
18,484
452
18,484
472
38,574
8,419
32.197
98,146
20
38,574
8,419
32.197
51,133
46,993
20
Pagell

Elsie Normington Foundation
Notes to the Financial Statements for the year ended 31 March 2025
5. Analysis of Expenditure
Total
FuDds
2025
Total
Funds
2024
UDrestricttd
Funds
Deslgnated
Funds
Restricled
Funds
RAlsing Funds
Fundraising costs
Event costs
Wages and national insurance
Employers pension
Café purchases and consumables
Café r¢pairs, maintenace and tools
Café training and wiiforms
Café bank and card fees
Wages and national insurance
Employers pension
4.522
1,292
27.576
596
4,522
1,292
27.576
596
9.663
6,695
22,360
25,473
586
12,028
4,486
2,690
412
22,581
163
9.663
1,11 i
824
256
15,373
141
824
256
15,373
141
27
68
61
Charitable Expenditure
Wages and national insurance
Etnployers pension
Staff and volunteer training and trav
Subcontractor costs
Advertising and marketing
Office costs
Subscriptions
Insurance
Heat and light
Rcnt
Water rate5
Respite repairs and cleaning
Centre rq)airs and cleaning
Donations paid
AccoulltaDCy and bookkeeping
Legal fees
Consultancy fees
Depreciation
Profit/Los5 on disposal
Governance Costs
Independent ¢xamination
Audit fees
38.209
897
2246
28,152
479
66,361
1,376
2246
37389
1,030
4.076
6.153
3.945
856
5,393
36,527
3,825
2,171
8,338
9.995
32,397
7,584
9,380
3.835
3,679
1,145
5,276
23,187
367
522
342
1,319
9,515
4,202
4,201
1,487
6,595
32,702
3,063
701
19.442
3,764
19.442
7,841
12,176
8,948
6,715
4,000
40,793
7.841
12.176
8,880
6,715
4.000
68
40,793
9,651
(55)
2,400
(1,200)
122 349
2,400
(I,200)
224.049
12,695
191350
Total
156
100 437
285.403
288,824
Page 12

Elsie Normington Foundation
Notes to the Financial Statements for the year ended 31 March 2025
S. Analysi5 Of Expenditure (cont'd)
Total
Fund5
2024
UDrestri¢ted
Funds
Designated
Funds
Restricted
Funds
Raising Funds
Fundraising costs
Event costs
Wages and national insurance
Employers pension
Café purchases and consumables
Cafe repairs, maintcnace and tools
Café training and unifonns
Café bank and c8rd fees
Wages and national insurance
Employers pension
4,781
19,675
19,711
448
1,914
2,685
5,762
138
6,695
22.360
25,473
586
12,028
4,486
2,690
412
22,581
163
12,028
4,486
1,848
412
22,581
163
842
45,457
41,518
10,499
97,474
Charitable Expendfiture
Wages and national insurance
Employers pension
Subcontractor Costs
Advertising and marketing
Office costs
Subscriptions
Insurance
Heat and light
Rent
Water rates
Respitc repairs and cleaning
Centre repair5 and cleaning
Donations paid
Accowitancy and bookkeeping
L£gal f¢cs
Depreciation
ProfiVLoss on disposal
Governance Costs
Audit fee5
29,348
821
8,041
209
37.389
1,030
4,076
6,153
3,945
856
5.393
36,527
3,825
2.171
8,338
9,995
32,397
7,584
9,380
9,651
(55)
4.076
364
479
240
3,891
3207
616
5,393
24.475
3,825
2.171
2.232
9.922
32,397
7,584
9,380
1,898
259
12,052
2,530
73
3,576
9,651
(55)
12.695
12,695
147,957
29.410
13.983
191,350
Total
193,414
70.928
24,482
288,824
Support cost have not been separately tdentified as the twstees consider that there is only on¢ charitable activity.
Therefore support costs relate wholly to that activity and have not b¢en separately id¢ntified.
Page 13

Elsie Normin
ton Foundation
Notes to the Financial Statements for the year ended 31 March 2025
6. Analysls of Staff Costs
Tot41
2025
Total
2024
Salaries
Social security ¢osts
Employers pension
104.437
4,873
2.113
111423
82.675
2,768
1,779
Total
2025
Number
Total
2024
Number
Administration
DevelopmenLfFundraising
Café
No ernployee had ernployee benefits in excess of £60,000 (2024: £nil).
7. Auditor's RemuDer2tion
The auditor'5 remuneration paid to A9 Accounlancy Limited for audit fees was £1,200 overaccrued in 2024 (2024:
£12,695).
8. Tangible Flxed Assets
Furniture &
Property Equipment
Office
Equlpment
Land
Tot
Cost
As at l April 2024
As at 31 Marcb 2025
250,000
250 000
J,340,000
1340 ODO
53,476
3.429
1,646,905
1.646.905
Depreciation
As at l April 2024
LhaL'gc tVA' tlie ye￿.
As at 31 Mareh 2025
9,053
i J,Jby
1,933
10.986
2b,14 I
22.422
Net Book Value
As at 31 March 2024
250.000
1.340,000
44,423
1,496
1.635.919
As at 31 Mareh 2025
250 000
lJ13.184
31.054
889
1595,127
Page 14

Elsie Normington Foundation
Notes to the Financial Statements for the year ended 31 March 2025
8. Tangible Fixed A55ets (cont'd)
The various prop¢rties held by the charity were tevalued as noted below:
Vahwion
Datc of valuotion
Viluer
Th¢ Havcn Centre
The Haven Suites
795,000 0710912023 Grabam & Sibbald
545,000 1910112023 Graham & Sibbald
The valuations as at 1910112023 and 0710912023 are deemed to be the valu¢ at the reporting date of 3110312025.
The original cost was £4,657.969 {2024.. £4,657,969), and had the propcrtics not been r¢valued th¢ accumulated
depreciation would have been £93,176 (2024: £nil) and the net book valu¢ £4,564.793 (2024: £4.657,969).
9. Inve51ment$
Total
2025
Total
2024
Additions
Market value as at 31 March 2025
Cost of investments held
The following inveslm¢nts are h¢ld:
2 x £1 Ordinary shares (100 /0 of issued share capital) held in ENF Haven Café Limited (SC775966).
10. Stock
Total
Funds
2025
Total
Funds
2024
Unrestricted
Funds
Designated
Funds
Restrlcted
Funds
Stock
2,522
I l. Analysis of Debtors
Total
Funds
202S
Total
Funds
2024
Unrestricted
Funds
Deslgnated
Funds
Restricted
Funds
Trade D¢btors
Amount owed by group und¢rtaking
Other debtors
4.453
8,750
2.849
2,100
6,553
8,750
3,291
1,419
223
219
5,541
6,960
16,052
2J23
219
Page 15

E15Re Normin
ton Foundation
Notes to the Financial Statements for the year ended 31 March 2025
12. Analysi5 of current l%ibilities long ierm creditor5
Unrestricted De5ign2ted
Funds
Funds
Total
Funds
2025
Total
Funds
2024
Restrficted
Funds
Due wlthln l year
Trade creditors
Other Creditors
Accruals
Taxation and Social S¢curity
8,532
3.005
11,537
8,008
64,806
l9,489
1,389
93,692
14.213
2,268
1,628
410
574
16,251
2,842
4,633
13. Analysis of Net Assets Between Funds
Unrestricted Deslgnated
Funds
Funds
Total
Funds
2025
Restrleted
Funds
Fixed Assets
Investments
Current Assets
Cuffent Liabilities
1,595,127
1,595,127
80.807
(25.013)
24,141
(4,633)
1614 637
41,805
(984)
146.753
(30,630)
1711252
Net Asset5 As at 31 Mareh 2025
Total
Funds
2024
Unrestrleted Deslgnated
Funds
Funds
Restricted
Funds
Fixed Assets
Current Assets
Current Liabilitics
1.635,919
8.140
(69,189)
1,574 870
1,635,919
100,299
(93,692)
1.642526
72,159
(24,503)
20,000
Net Assets as at 31 March 2024
Page 16

Elsie Normington Foundation
Notes to the Financial Statements for the year ended 31 March 2025
14. Movement In Funds
Asat
01.04.2024
Incoming
Resources
Outgoing
Resources
Asat
31.03.2025
Transfers
Re$trlcted Fund5
Salary Fund
Respite Appeal
Compassion
Dragon's Den
Garden
20,000
(28.631)
8,631
JO,201
10,000
i 0,000
10,620
10,201
10,000
10,000
10,620
40821
8.631
Unrestrictd Funds
General
Desi
naled Funds
Fixed Assets
Café
Respite Rental
Investment
47,656
222,797
(156,335)
(58.324)
55.794
1,571,113
2,626
1.131
(40,793)
(3J,568)
(28,076)
64,807
(6,259)
(8,857)
1,595,127
35,201
55JlO
19,508
74.870
26 313
90
11 49693
100.43
256 772
1614 637
1 670 431
Tot21 Funds
1642 526
354 129
285 403
Asat
01.04.2023
Incoming
Resour¢e5
Outgoing
Resources
Asat
31.03.2024
TrAnsfers
Restricted Funds
Haven Appeal
Salary Fund
Re5Plte Appeal
128,373
655,552
20,000
35,126
710 678
(20,021)
(763.904)
20,000
(4,461)
(30,665)
794 569
128 373
20.000
Unrestrlcted Funds
General
Desi
aied Funds
Fixed Assets
Café
Respitc Rental
196,095
162.732
(193,414)
(117.757)
47.656
4,002.832
(3,327.620)
(49,798)
(11,479)
895,901
12234
4,191
1.571,113
2,626
1.131
40,190
8,419
4 002 832
912
26
1,574,870
1.622 526
4.198.927
211341
li
794 569
Total Fund5
4J27JOO
922.019
3,606.793
1642.526
Page 17

Elsie Normington Foundation
Notes to the Financial Statements for the year ended 31 March 2025
14. Movement in Funds (cont'd)
ExplanotlOA offunds
The General Fund- encompasscs all income and cxpenditure relating to the primary focus activities of the charity,
othcr than those for which funding is rcstTiCted.
The Fixed Assets Fund - represents the net book value of the charitys fixed assets, distinguishing thelr value from
unrestricted general funds immediately availabl¢ for use.
The Cafe Fund - represents income and expenditure in relation to the operatlOD of the Café.
The Respile Rental Fund - represents income and expenditure in relation to the operation of the Respite flats.
The Bridge to Bridge Fund - rcprcsents funds raised from the 2024 Bridge to Bridge event.
The Investment Fund - repres¢nts the net book valu¢ of the chaTitys fixed assets, distinguishing th¢iT valu¢ from
unrestricted general fun(Ls inunediately available for usc.
The Haven Appeal Fund - represents money raised for the ttinstNclion costs of the Haven Centr¢.
The Salary Fund - repr¢sents money received for to covcr the cost of employing an administrator.
The Respite Appeal Fund - represents money received to ￿Lt out, th¢ respite flats.
The Compassion Fund - represents funds received to support families in fujancial hardship with care costs.
The Dragon's Den Fund - repr¢sents fiuids received towards the Dragon, Den eveTrt.
The Garden Fund - represents fi]nds re¢eiv¢d towaTds the development of the conununity garden.
15. Fund Transfers
General Designated
rund
fund
Restricted
fund$
Total
transfers
l - From Café Fuod to General Fund
2 - From General Fund to Salary Fund
3 - From Respite Rcntal Fund to Gen¢ral Fund
4 - From Gen¢Tal Fund to Investment Fund
5 - From General Fund to Fixed Asset Fund
6,259
(8,631)
8,857
(2)
{64.807)
(58,324)
(6,259)
8.631
(8,857)
64,807
49,693
8,631
l - transfers betwe¢n fimds r¢lating to the surplus on designated funds.
2 - transfers between funds relating to the deficits on restricted funds.
3 - tran5fcrs between funds relatin8 to the contribution towards general costs.
4 - transfers between fimds relating to the purchase of investments.
5 - transfers between funds relating to the movement on fixed assets.
Pag¢18

Elsie Normington Foundation
Notes to the Financial Statements for the year ended 31 March 2025
16. Subsidi*ry Results
Total
2025
Income
Sales and donations received
47,431
47N31
Expenses
Purchases direct costs (adjusted for stock)
Salaries, social security and pensions
Rates and insuranc¢
Heat and light
Tel4)honc, postsge, stationery and advertising
Repairs, maintenance and cleaning costs
Accountancy fees
Computer and softwar¢ costs
Training
Other expenses
EntertainmeDt
Bank and credit card chargcs
12,215
31,447
701
4,680
419
1,681
1,620
612
56
136
270
54,281
Sury)lus for the y¢ar
(6,850)
Assets and Liabljltles
2267
Debtors and prepaym¢nts
Bank and C&sh
Balallce owed to paTcnt compally
Creditors and accNals
2,880
(8,750)
(3,245)
(6.848)
Capital aDd Reserves
Shar¢ Capltal
Re5¢Tves
(6.850)
(6,848)
Page 19

Elsie Norrnin
ton Foundation
Comparative Statement of Financial Activities for the year ended 31 March 2024
Total
Funds
2024
NDte Unrestricted Deslgnated
Funds
Funds
Restricted
Funds
Ineome
Donations and Legacies
Other Trdding Activities
Total Income
111,599
51,133
162.732
1,616
46,993
48,609
710.658
20
823,873
98,146
922,019
710,678
Expendlture
Raising Funds
Charitable Activities
45,457
147,957
193,414
41.518
29,410
10.499
13,983
24,482
97,474
191,350
288024
Total Expenditure
70,928
Net incomeJ(expenditure) before
Eainsloosses) on investments
Transfer5 between funds
(30.682)
{117,757)
(148.439)
(22,319)
912,326
890,007
686,196
(794,569)
(108,373)
633,195
633,195
GainslOosse5) on revgluatlon of r￿ed
Ydssets
{3,317,969)
(148,439) (2.427,962)
(3,317,969)
{108.373) (2.684,774)
Net Movement ID Funds
Reconcljlatlon of Funds
Total Funds Brought Forward
Total Funds Carried Forward
196,095
47,656
4.002.832
1,574.870
128.373
20.000
4.327,300
1,642526
13
Page 20