REGISTERED CHAIUTY uMBER. SC04S760 {ScotlAnd) REPORT OF THE TRUSTEES AND CONSOLIDATED FINANCML STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR ARCHWAY CHAIUTABLL TRUST Nuvo Audit Limiled First Fl(bor, Sterling Hou5¢ Outrams Wharr Liltle Eaton Dvrby DE215EL
ARCHWAY CHARITABLE TRUST CONTENTS OF THE CONSOLIDATXD FINANCIAL STATEMENTS for th¢ Year Ended 31 Mar¢h 2025 Page Report of the Tru8tee8 Report of the Indeptndenl AudltTrrs Consolmlated Stattment of FimaDcial Aetlwities Parent Statement of FlnAn¢M Acthpldtg Cfftigolidated Blmee Sheet Parent Balante Sheet 10 Con$olidatrd Cash Flow Ststement No¢¢s to the Consolldated Cash FIov4' Ststement 12 Notes to the conliated FinauciAI Statements 13 to 31
ARCHWA Y CHARITABLE TRUST IRKGISTERED NUMBER: SC(M8760) REPORT OF THE TRUSTELI S for the YeAr Fded 31 Martb 2025 TheTrustees pres¢ni ibeir r¢port with the financial stsianenLs ofthe Charity for the ytrar cnded 31 March 2025. The Trnsiees have adopied the provisions of Accounting arml Reporting by Cliarities-. Statcm¢nt of Recommended Pr#¢lice upplic4bl¢ lo chariiies preparing their accounts in accordance with the Trinantial Reporting Statmlard applicable in the UK and Repubh'e of Ireland (FRS 102) (cff¢ctsv¢ l January 2019) OBJECTIVFS AND AcfiviTIF,S The prin¢ipal objecliv¢s of Archway ChaTiiabl¢ Trust are to provide strategic diTecLion financi81 support lo ils subsidiary company Archway IRespite Car¢ and Housins) Limitcd. Th¢ latter (l>j#t1 15 achIeV by fundraising through a variety of evenis and through soliciting donations trom companie.%, individuals aDd appropriate charitsble trusts. and in¢ludes the op¢ration of charity shops. On¢ of the PUtPOS¢S ot. the Churily, as Sei oui itt its eonstimlion. is lo provid¢ recreauojI lacilities for its client group and this is currently achieved by a siati¢ Caravan in Naim. used L8 tt b()liday v¢nue lor lamilies. In general, th¢ uim ofthe overall Archway organi53tioJ] is lo improve the quality of life lor ihe 8¢rvice user8 #nd Iheir families. Alihough not ¥pccifically SI(¢d in the purposes scl Iput in thc consiilution, th¢ creation of nploym¢nt prtunitI¢S foT the .%ervice u5crs is an aim to belp their develnprneni and improve their qUAlity of lif¢. The Board of Arel)w#y ChAritable TTUSt is voluntary. STIL4TEGIC REPORT A¢hievement and performance During Ilie peri()d undcr review, the operation of ibe Aberde¢n. Banchory tsnd Slthnchttv charity shops iontlDued to perfvrn) well. The holiday caravan c(>nunued io be well used aDd the facility is apprecialed by 12Tnilies. In T¢tyrn lor u monihly managemeDi f¢¢ A(RC&II) MageS all of ACT'"s dY-tdaYbusinCS5) provides iegulllr r¢portS lu lh¢ Trustees and ¢nsurcs ACT is ch8rged for all dire¢l coslsi a$so¢iatsl with the rnnnin8 of ACT a55ets. A fityth¢r house in Ro$anount Terra¢¢. Abetdexn had been in the ptevious yeaT With the intention of completing the move from the flats in Beryden Mills, alld work to prepare the property tor occupatjon was ¢ompl¢d. Unfortwiately, due lo th¢ CouncillAberdeen Healih and Social Care Partnerbhip's [8¢11 limitalivns, funding foriheproposed addiiion&] residents wasTh)i forfhwming and. us &¢onscquenct, lh¢ housc w&$ rel¢as¢d. FSnanclal revie During the y, A[Ch'aY Chatitable Trust contillued w perforni wcll and a significant pp0"on of funds g¢ncrated through th¢ Charity Shops, Donations and Fundraising activities wa5 invcsled in the d¢Y¢loprnent of th¢ pn)perty in R05eniouni T¢Trac¢ which had b¢¢n1&gsed to allow the plann¢d cxit from ihe t4errydcn Mills unil to be cornpleled (and ts¢commodat¢ two adjilional Supported LiviDg r¢5idents). UnfoTttu)ately. as n()t¢d abov¢, du¢ lu budgcrory Pressures Abcrde¢ii Health and Social Lare Partner.%hip wete unwilltng to fid the additional ¢05t of the proj¢ct 74nd &$ o re$ult thc Board made the d¢¢iSlOD lo r¢l¢as¢ Ihe PTop¢ty. Tr lease h&$ 8iIiLe been krn]inted. It should be notrd thai all the organisation's staff are employ&1 by IARC&H). with ihe salaries and other $8lary-related sIS Charged bk to ACT and are shown gs Staff wages in the accounts. Funhcr fmancial supN)rt during the year was provided to Acr8 5ubsidNiry, Archway (R¢spiie LaTe and Housing), in tbe forni of a eoniribution to the ctTrst of rcfurbiAhm¢nl ol ils Two Mile Crv&s RLbpil¢ Unii. A replaL¢rnent Minib wa8 also purchas1 io replace one of the existing vehicles which are now 8¢tling old and becoming mor¢ cosdy to main]n. PRTh'CIPAL RISKS AND UNCERTAINTIES I'he "1'rnseS consider thal the nthjor risks fa. ced by the Charity financial. Monthly rcports are produr¢d and scrulirkised monitor p¢rfornthnce. The major risks are a signific1 reduction in lundraising and donations income due to inflation and th¢ 51 prcssures currently bcing exp¢ri¢nccd, tl)e impacl of ¢onlinuing cost inlluliun aDII ihc pot¢ntiu] imp*¢1 of a futtu¢ pandemic. It 1% thereFor¢ esseniial thot ihe asset8 ot the Charity are well-managed, eonlinue to cuv¢r their Costs and provide a 5UTpIus ¢yn bc USLd to hrther ihc siraiegic
im5 of the Organisaiion. The Risk Regisw, wh]'ch Cove both AC.T and ils subsidiary, A(RC.&FI), is revi¢wcd twi¢¢ annuully by a Risk
Commitlee and the Board of TtVS¢¢¢s.
ARCHWA Y CHAIUTABLE TRUST (TrEGISTERED NUMBER: SC048760) REPORT OF THE TRUSTEkS for the Year Ended 31 Mar¢h 21125 STILITEGIC REPORT Futu Dffi'elopments I'be strategy of the organisation is io ¢onlinue to r)11t81e Ihc del'elopment and inwrovem¢nt of pfflnancnt a¢¢omThodaiion Ynd respi scrvices fi)T current #nd other potclltial 5ttrvice users. In addiuon, Ihe provision of re5Plte is conslantly under reiuew in ordcf to identify how the organisalion can better support serviL¢ US¢18 and th¢ir lamilics and rnccl thclr ch]¥]ng needs. During the perityl under rn'iew, the two Board working groups, the Pern)aneni Accornmodxtion Work GTOUP and the Respi D¢%'clopmeni Work Group, conliDued io Feseh their respective arcas and present proposalb to th¢ Trustee$ for ¢on8iderd(ion. Work 1% ongoing to idcniify mor¥" suitabl¢ long-t¢nn accoinmodation for the two remaining resid¢nt8 in Bryd Mills to allvw the dclayed exii strategy to be completed. STRUCTURE, GOVERNANCE AND lANAGEMEL T Arcbway Ch3ritable Trust is u Scottish Chwilablc Inc4)Jporaied Organisalion (SCIO) and was iDcofpoTated on 15 October 201 s. As a SCIO lh¢ organisalion 1$ rcgislered with and inCoraIed by OSLR, und thc governing document i& ¥ ¢onstithlion in a (Orn1 approved by OSCR. It comprises Mcmb¢rs who appoini th¢ Boatd of Truste¢¥. The Board of Te¢s. wilh the addilion of the Chief Executive Officer, exercises control over the operation of the organisation. The purposes of the organiMtion, as detailed in th¢ ¢(St11on, arff. '0 relieY¢ those. within Scotland, Thho are in need by r0 of th¢ir baving a learning disabilily or oiheTWAS¢ having addiliondl support n¢¢ds; aod to provid¢ rccreational Ixiliiies, anorOrganIse rwr¢alional actiViLias, wilh the obj¢ci of improving ihe condiiions 01-life for the persons for wfftM)m the facilities an(Vor activities ar¢ primarily iDt¢nded." The majonty of the Trnstees, who are appginted by the Members, are par¢nts, ¢ar¢rs or Clo r¢lotives ufscrvice users olthe OTganisalion or its subsididry. The WTUitment of addilional or replacement trn5tees is d¢pend¢nt on the typ¢ of skill$, ¢xptricnce and knowledge required that p&rti¢ular tunc. This is d¢lertlliJ]d by cwing out a skills. audit of the Board and aseertainillg atsy gaps that requir¢ to be filled. The skills, 2udil can atso identify training needs for th¢ current Tntsi¢e5. Those with close link5 w'ith serN'i¢e users ma), be selected if Ih¢y l)&v¢ ¢xprcsscd an inlcr¢5t in the or¥¥nisaiion, whilsl PTofessionals will be head-hunted. The Board ]% respsIble for d¢l¢rniinin8 the strategy and pi*licy of the organisalioD and OY¢T¥¢eii)g iheir implcmcntaiiun by the subsidiary. It meeL5 on a b1-Mo]Y b&sis lo conduct the business of th¢ organisation. The Chief ExeculAve Olyicer. who is enhployed by the subsidiary and is Its In05l scnioT aw>loyee, attends the Board mcetings to report on th¢ operations of tbe SLIO and ils subsidiury. REFERENCE AND ADMINISTRATIVF. DF.TAILS Re%isttred Charity number SC048760 (Scotland)
ARC'HWA Y (IIAIUTABLE TRUST (REGISTERED NUMBER: SC048760) REPORT OF THE TRUSTEES for the Yer F.nded 31 Mreh 21125 RI.FERENC"F. 1)]) ADMINISTRATIVE DETAILS (coTrtlnved) Auditors Nuvo Audit l.imited First Floor, Stcrling House Outrams Wharf Little Eaton DtTby DE215EL STATEMFNT OF TRUSTEES. RFSPONSIBILITIF.S The trustee8 rcsponsible for pr¢paring tl]¢ Repori of th¢ Trustees aTKI lh¢ financial staiemenls in aceordance wilh applicable18w and United Kingdom Accounting Standards (United Kingdom Generally A¢cept¢d Ae¢ounting Pla¢t1}. The trustees are rcquircd to pr¢pAre financial slatements fvr ¢ach financial year which give a true and fair iiiew ot'the stste of affairs of the charity and ofihe incoming re%vurL¢s and application ofresources, Am¢lu(iing th¢ income and ¢xpcnditure, of the ¢hariiy for that period. In preparing those financial MaiementS, the llustees are required to select 8uithble accounting 11¢1¢$ and th¢ts apply them consistently. observe thc methods and principles in the Charity SORP. make judg¢mcnts and &stiinat¢s tbal arr Icasonable a] prudent. prepare the fm4ncial slatemenls IKJ the goinE concern basi5 unless li is inappwpiiat¢ ¢0 presume thal the charity will continue in busin¢s5. The trusttex Jr¢ responsible for keeping properllccountingr¢cordswhich disclos¢wilb reasonahle accuracy at aiiy lime the financial position of the charity. Th¢y are also respon8ible for safeguarding ibc assths of the charity and l)enGe for i#king reasonable sieps for Ibe pr¢v¢nlion and detection of fraud and other irregularities. In so far as the tru$l¢es are aware.. there 1$ rtv rLlcvanl audii infumiduon of which the charily's audiwrs are unaware. and the trustees hav¢ tsken all steps ihot Ihcy ought to hav¢ l#k¢n lo make thernyelvey &warc ofany leVan1 audit inforniation and toestshlish that ibe audilors are aware of Èhat infonnaiion. AUDITORS The auditors, Nuvo Adi[ Limited. will be proposed for re-appointmellt at the fortbcorniog Annual G¢raI Meetin8. Report i)fih¢ hnA .'tc¢$. m¢orpornting ¥ strat¢gi¢ reporL appruvcd by ordeT olth¢ board o11ne, on 04 Novernber 2025 and signed on the
RLPORT OF THE INDEPENDKNT AUDfTORS TO THE TRUSTEES OF ARCHWA Y CHARII'ABLE TRUST (REGISTERED NUMBER: SCIM8760) Oplnlon W¢ have audiled thc consolidated financial b1alemcnts of Ar¢hway Chartlable Tnl (the'¢barity') lor the year ended 31 Murch 2025 which ¢omprise the Statcmettt of financial Actlvitics, thc Balan¢¢ Sheet, the Cash Flow Statemenl and ni)te8 to the fiiiancial slatements, including a summkry of signifA¢ant accouDting polTreies. The financial reporting framework thai has b¢en appli¢d in their prep4fdlioA is applicable law and Unit¢d King(k)m Accowiting Sta[ards (United kn'ngdom Generally Accepted AccountllJ8 Pmtic¢). In our opinion thc finftn¢i)I slai¢ments'. give a truc aNI fair view of the state of the charity'8 affairs 3$ at 31 MaT¢h 2025 and of il¥ incomtng r&x)urc&s atMI application ol rcsources, including its Ift}¢ and exp¢ndi¢uTC, for ihe year ih¢n ended,. have been properlyprepared in accordCe with Uuit¢d Kingdom Gcnerally Acc¢pted Accounling PractiC¢,' have been prepared in accordance with the wuiremelltg of the Charities and Trust¢e Illi'estment (S¢oiland) A¢¢ 21K15 and R¢¥ulati(m 8 of th¢ Charities Ac¢ouTrlb {S¢otland) Regulations 2006. Basts for oplnioD W¢ conduct¢d Dur audii in accoTdunLc with Iniernalional Stsnd&rds on Audiling (UK) (tSAs (UK)) and applicable law. (hr rosponstbiliiies under those standards are furth¢T described in thc Auditor.< K%p()nsibilities (OT the audii olihe financial statemen15 section report. We ar¢ independent of the charity in accordance with the ethical r¢qiiirements Ihal ar¢ Tcl¢vani io our audit of th¢ financial staicments in the UK, includillg th¢ FRC'5 Ethical Standard. and H'¢ have fijifillcd our othey ethicgl responsibililies in accordance witb thes¢requir¢ments. Wc believ¢ thal thc audit eviden¢¢ we haite obtaincd 18 sunici¥nt ar appropria ty prOAde a basis for oiir opinion. Conclu$lons rela¢ln% to golng concern In auditing the finan¢ial s¢atem¢n15, wc have wnclud¢d ibat th¢ Iru¥lc¢5' Use ofihe going con¢em bosis of accounting in the prepgration of the financial slalements is appropriate. Based on ihe work w¢ hv4Ye pttfoTmed. we have not idclltified any materia] UlerIaltleS relating to ¢vcnts or c(Jndilions tbat, iT)dividually or collectively. may cast SigniFic¢ doubi ort Ihe ¢hity'S abilily to conlinue rLS a going cottcern fvr apcriod of at l¢a5t twelve months from wh¢n Ihe fujuncial staicments arc authorised for issue. Our r&¥on$ibililies and the responsibilities of the trnsl¢¢s R'ith reycl to goins ¢oncem are describ¢d in the relei'ani sections ctyfthis rcwjri. Other Information Tbe trustees are responsible lor the other infornwliott. Thc other iryforn)atit compris¢s thc infomjalion included in the Annu41 Rq)Drt. otlier iban ihe fmallcial Siatemenlb and our Repori of the Independent Auditors thCott. Our opinion on the finan¢ial sial¢m¢nis does nol ci)Yer Ihc other information and, exwt to ihe extrni oth¢Twise expliciily sthLed in our report, we do nol express any fonn of assuTAnce c4)nclusion thereon. to connection our audiiof the finatscial slaiemctLt5. our responsibility is to rd theoihcr intorniation and, in doing so, con.sidcTwhether th¢ oiher infomtiOn Is n)aierially inconsisieni with the finarKial staiemellts or our knowlge oblta tn the audil vr otherwise appears to b¢ materially mibstalcd. Ir w¢ idLTufy such mdterial inconsislencies or appattnl m8leriJl misbtaiements, Mre are required to dd¢rn)ine whether this giifes rise to £L material mis%tst¢mcnl in the fthan¢ia] slal¢ments' Ihemb¢lves. If, based on Ib¢ work we have perfornied, we onclude that Ih¢r¢ is a tnaterial Tnisstatement ol Ihis otbei infomiation, w¢ ar¢ reguiwd to report thut facl. We hav¢ nothing lo report in this regard. Oplnlons OM other matters In our opinion bkJ5Ld on the work UDd¢naken in the course of the audit.. the inforn)ation given in th¢ RcpoTI of thc Trusi¢Ls for the fiJJanLial year for which the financial statements are pr¢pared is consistent with the financiAI stalement&- and th¢ Report of the TnJst¢¢s has bcen prepaTed in accordance with applicable legal requiremenls. Matters •n whltb gre required to report hi. exception In th¢ liglii ofLh¢ knuwledge and underslanding of the ihartty and its environment obtained in thecour8¢of the audit, we havc not id¢ntifi¢d mat¢rial rnisstlllem¢nts in the Reoort of Ille Trust#$. Wc hav¢ nothing lo repoll it) reSpt of the. following marters Ththere the Charilies Accounts (Scotland) Rcgulation8 2006 (as Trend¢d) requires us to r¢ptsrt to you if, in our opinion". adequate and proper accounting records have not b¢en kepl QT r¢tum8 ad¢quat¢ for our audit have [t been received from branchcs nol visiied by us,. or th¢ finonciAI 8tsl¢mcnts are nol in agr¢emeIil with rhe accounling records and retUrn$', OT certain diqclobur¢5 uf stee$, r¢rnuneraiion 8peLifi¢d by law ar¢ not mMd¢,' or we have nnt re¢eiv¢d all ihe infomialion And expl8naiions we requiT¢ for ovr audit.
RLPORT OF THE INDEPENDENT AiIDITORS TO THE TRUSTEES OF ARCHII'A Y CHAIUTABLE TRUST (KEGlS'fERED NUTrIBER: SC048760) Responslbllltlti of ¢rustees As cxplamed MOTC fiilly in the Stst¢mcnt of Trusie, Responsibiliti&g, th¢ tru5tecs are respon.$ibl¢ for Ihe preparntion of the fitwnei81 slatemenls" and foI being satisfied that they gtve a trne and fair I'iew.. and for such in1¢1 contriil ¥J lh¢ iTUS(ees dacrniine is necessary to enabl¢ the preparation of fllydncial stalements thAt are free from malerial mis$iatement, whether due to fraud or error. In prcparing th¢ fin8n¢ial Sialem¢nL4, the Iwstccs ore respon¥iblc forassessing thL chaTiiy's abilily io ¢onlinue asa going COern. dibL105ing, as applicable, mAtlcrs related t() gi)ing conccrn #nd u.4ing thc going concern basis of accounting UZLl¢ss ihc irnslety ¢Ill? Illtd tu limuidate th¢ diarity or Its ceos¢ opcrations. or havc no rrdlistie althative but to dn so. Our spOnSIbIlIe5 for the alldlt of the finane1 ststememts Our objeclivcb lo obtsiD r¢asonable assurknce about wbcther the tinancial ststements as a whole ar¢ free from material misslatffli¢nt, wh¢ther due fraud or crror, alld to Is&uc a R¢porl ol"Ih¢ Indcpendent Audilors lIt inckndes our opinion. ReasonAble asmrance 18 a high level of assurdnL¢, biit is noi o guaTiintce that an audit coluCIed in accordanLe with ISAS (UK) will Jlways detecl a m4lt¢rial mi&blat¢mcnt wh¢u il cxists. Mi8%l¥l¢mcnt5 can arise from fraud or eOr and arc considered rnalerial if, individually or in the %gregate, they could reasonably be exp¢¢t¢d io infiu¢ncc th¢ economic dec3bivn5 of users tak un the basis of these r]n4ncial stai¢m¢nts. The ex(enL lo which our procethires aTe capable of deLecliDg IegUlarlleS, in¢ludtng fraud is deiailed b¢low.' All engaLiem¢nl Icam meinbers werL. briefed on relevant i(kniified laws and rcgulaiions and p)t¢nlial fraud Ilsks JI the planning stsge of the audit. F.ngag6cTht l¢am membeT5 were remthded to rcmain alert ID Any indications of fraul ornon-wmplianee wilh laws at)d regulations throughoui the audit. We obtatned an understanding of the lega] and regulatory frameworks that are appli¢able ts) the Chlty, focusing on proi'isiort.$ of those laws tmd re8ulatiipn5 that bave a direcl ¥fi¢rt on the &L¢m]inatioTh of material amoun(s and disclosurc5 in the financial statements.. The most relev4nt fram¢WO identifJ¢d include.. - UK GAAP - Co4Niration Tax Icgislation VAT legislation Health and Safety legislation We gained an undcrstanding nt'hvw. the charity is complying with these lawb and regulations by: ¢uquiry of managem¢nl, those charged with governance and ihc enrity's soliliiors #rout)d actual llnd Polia1 liiigation and claims,. enouiry of eniily staff in tax and compliance filtiOng to id¢nlify any instttn¢¢s of non-cljmplianee wilh laws and rtb)ultttlOU5' reviewins fanCIal statement discIobW¢S and testing to supportiJ)g documentation to a8s&s4 compliance with applicjble law6 and regulations. Wc assessed ihe l+USL'¥yiibility of the Lharily's financial &teMentS to tDaterial misst2tem¢ni itieluding how fraud Jnighi nccur, bydiscussions with managem¢nl and those Chored with governan¢¢ lu nd¢[S8nd whe il was considered Ihcre iv2s susceplibility to fraud. This evaluatiiin also effl)sid¢red how management and ihose Charg with gol'emllnce w'erc Tcmuncrated and wh¢th¢r this pruvidcd an in¢¢niii'¢ foT frauduleni dctivity. We ¢onsidered th¢ overdll Cntl ¢nvironmenl antl how manAgement ()verse¢ Ihc implementation llnd operalion of controls. In areas of The financial slatem¢nts where the risks were considered to be higher, w¢ rrOned pm¢¢du$ to addr&%5 each identilied risk. The followitig procedu5 were pertornied to prolde rea8oDabl¢ assurat)ce thai th¢ fman¢ial stsiements were fr¢¢ of material fraud tir em.. - reviewing Ihe level of and re&soning bd)ind tlie charily'$ procurem¢ni of legal and profusional s¢rviccb.' perfomiing judit proc¢<iures over the risk of nianag¢mcnl override 4)f conlrols, including ihrough tesling journal cttirics other ljusiments for 8ppr(Fpriarthess, and eviiluatiTrg Ihe busin¥55 rationale of significan¢ Iransactions outsidc Ihe nom)al coiirse of businebs reNiewing judgements made by th¢ maDr4gement in their calculation of oting ¢s¢inleS for pvt¢nti&l manag¢m¢nt bias. Our Budil pro¥edurcb wer¢ d¢5igned lu wspond to the risk (Trf material misstamwt in the financial slatements. recognising that ihe risk o( noi deteciing ll mthtcrial risk due lo fruud ib hher tl)tsn the risk of not d¢tecting L)nc rcsuliing fn)In ¥rroT ds fTrud MAY involve intentional concealment. forgery, colliisioo omi%$ion ar misrepre$entllii)n. Ther¢ are inherent lirnitalions in lh¢ audil procedures P¢Tfvm)cd and the remoi'ed non-complian¢¢ wilh laws and regulations is frorn the events and iransactions reflected in Ihe financial slat¢meDls, the lesB likely we are to become aware of it. A further des¢ription of uur r¢spviisibilili¢& for ihe audii ol'the financial siatemenls 15 located on the Financial Reportingcouncil's websile at ww.frc.0rg.ukld1t0rSrCsp0J1slb]Iii1e$. This dcscription li)rn1s part of our R¢purt o( the Independ¢nL AUdIr$.
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTF.F.S OF ARLHWAY CHARIT.4BLE TRUST OiEGISTERED NUMBER: SCIM8760) Use of our report This report is made solely ta Ihc charity's Inislees, as a body, in accurdance with Regulation 10 of tbe Ch*rili¢8 A¢¢tsunly (Swtland} R¢gulatioDs 2006. Our audil work has b undertdk¢n so that we migbt state ro the ¢harily'8 lThslees those matleT5 we are required io state to them in #n auditOTS' report and for no other purpose. To the fullest extcnt p¢rniitt¢d by law, w¥ do not accepi vr ussume Tesponsibility to anyone other than the charily and the ehaTity's Irustee5 as a ly)dy, for our audit work. for this rq)OTt, or for Ibe opinions we have fom)cd. or and ()n bL4Jull of NUNO Auilil Limited Firsi Fliii?r, Si¢ilillg Ilouse Outram5 Wharf Little Eaton Derby DE215EL Dat¢.' 04 Nuvunb¢r 2025
ARCHWAY CHARITABLE TRUST COYSOLIDATED STATLMENT OF FifiALYCIAL ACI'JVITIES ror ihe Yeir E*d¥d 31 M4r¢h 2025 2025 Total funds 2024 Totsl Unrestrictaj fun4Js Restrieted nds Notes INCOME AliD EP4DOIVMENTS FROM Donations and l¢gacics 69,252 1,280 165,943 Charitable acilvltle$ Gen¥r&ting iloluntury income R¢spitc Care and IIuusing 495,240 495,240 3,707,416 4.%5,175 3.639,646 3.707,416 InvlMent Aneom¢ 20,805 Total 572,874 3,734,063 4,306,937 4.281,569 EXPF.NDrruRE ON Raising fidS 68,649 68,649 67,036 Charitable actlvltle5 Genualing volunidry income Respite Core and H[sing 114,651 8,304 4,235,346 322,955 4,235,346 2519.960 3.820,061 Totsl 383,300 4,243.650 4,626,950 4.177.057 N¢t gains on inveslments NET INCOME/(EXPLYDITUREI 189,574 (509.587) (320,013) 104,512 Other r¢eoghised gains100¢S} C)ain$l(loss) on rJiAlualion of property Net mfjvement ID fuDds 189,574 (509,587) (320.013) 104,512 RECONCILIATION OF FUNDS Total fitnds brought forward 949.488 2,407,082 3.356,570 3.252,058 Tr#n5fer bettveen funds 19 (70,3301 70,330 TOTAL FUNDS CARRIED FORWARD 1068.732 3 036.557 3 356 570 The notes lonn part of these fiTJan¢ial ststements
ARCHWAY CHARITABLE TRUST PARENT STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 Mah 2024 2025 Tottsl funds 2024 Total fijnds UnTests>cted fvnd Restrictrd n(is Nol¢8 INCOME ANII EIYDOWMENTS FROM T)onations and l¢gaci¢s 69.252 69,252 153,742 Charitable actlvitie5 Gencraling volunlury inwme 495.240 495.240 455,176 Inv¢slm¢ni Income 8,382 8382 Total 572.874 572.874 608,918 XPEL¥DITURE ON Raising funds 106,147 106,147 92.035 Charltable attiiryties Generaiing voluntary income 334,346 8,304 342,650 293,270 Total 440,493 8,304 448,797 385.305 NET INCOMEI(EXPENDITURE) Transftrs betwé*n funds 132,381 (14.749) (8,304) 14.749 124.077 223,613 19 Net movememt In funds 117.632 6,44S 124,077 223,613 RECONCILIATION FUNDS Tothl funds brought forward 958,511 621.245 1.579,756 1.356,143 TOTAL FUNDS CARRIED FORWARD 1,076.143 627,690 1,703.833 .fj79,756 Th¢ noi¢s fonn part of these finanLial siaL¢mcnts
ARCIIWAY CHARITABLE TRUST CONSOLIDATED BALANCE SHEET 31 March 2025 2025 Total 2024 Tntsl funds Unrestricted funds Rcstricted funds Notes FIXED ASSETS Intangible assets Tangible assets InY¢5tnKnt property 12 13 14 72 462,134 965 052 81,676 400.000 463.375 565 052 545.051 965 052 481,676 1,028.427 1,510.103 1,427,258 CIJRRENT ASSETS D¢btors Casb and bank 16 21,271 610655 377,440 709 319 398.711 1319974 482,076 1622213 631,926 1,086.759 1,718.685 2,lQ4.289 CREDITORS Amounts falling due within one year 17 (44,870) {147,361) (192.231) (174.977) NET CURRENT ASSETS 587 056 939 398 526 454 1929312 TOTAL ASSETS LESS CURRENT LIABILITIES .068,732 1,967.825 3.036,557 3.356,570 NET ASSETS 1068 732 1967 825 3 036 557 3 356 570 19 UnTeslricted fiJnds= Gcneral fund 1,068,732 949,488 Restricted fund8'. Rcspil¢ Car¢ gnd Housing Ancst Hous¢ Activities Coordinator Transport Fund ,340,135 587,5411 1.785,1137 5811.91)9 32,246 TOTAL FUNDS 3 036 557 3 356.570 Th¢ finan¢ial $tal¢m¢nls were approvcd by the &)ard 4)f Ttuslees and authorised l()r issue on 04 Novettiber 2025 and were signed its behalf bv.. The Dotes forni part of these financial ststements
ARC'HWAY CHARITABLE TRUST PARENT RALANCE SHEET 31 March 2025 2025 Totsl nds 2024 Total lunds u)¢5¢[1cÉed fijn Restricie(I fid$ Notes FIXED ASSETS Tangible assels Invtstm¢nl PTVPCrty 13 82,414 400,000 54.683 565.052 137,097 965,052 46,093 965,052 14 482.414 619.735 1,102.149 1,011,145 CURRENT ASSETS Debtors Cash at bank in hand 16 27.944 610,655 27,944 618,610 31,036 586,858 7,955 638,599 7.955 646.554 617,894 CREDITORS Amounts falling due withits one ye 17 (44,870) {44.8711) (49.283) CURRENT ASSETS 593,729 7,955 601,684 568,611 TOTAL ASSETS LE&S CURRENT LIABILII'IES 1.076,143 627,690 1,703.833 1,579.756 NET ASSETS 1,076.143 627,690 1,703,833 1,579,756 FUNDS 19 Ujhrestricted fullds Restricted fUlS I.16.143 627,690 958,511 621,245 TOTAL FUNDS 1.703,833 .579,756 The fina Clal s te ¢nts wer¢ approv¢d by th¢ Board of TNsiees and aulhoriscd for issue on 114 November 2025 and were signed The notes fonn paft of these financial statements
ARCHWAY CHARITABLE TRUST CONSOLIDATLD CASH FLOW STATEMEIYT for lh¢ Year Endcd 31 Mrch 2025 2025 Notes 2024 CNh flows from operliJJg ttivilles Cash ¥cncrared from op¢raiions 198,202) 45.027 Net cash PToi4ded by (peratin8 a¢tiviti&s Cglh now$ from Investlng acthdtle8 PurLhase of tangible re asscls PurLhasc of investsnenl property Int¢T¢St rcc¢iv¢d (137,786) (32,421) (18,799) 20,805 33.749 Nel cash used in invesling acti17¢$ 104,03 Chngt in ¢$h gnd esh equivalents In the r¢porlin% period Cash Dd cash equivalents at the beglhning of tbe reporting period (302,239) 14,612 1,622 213 C*sh and cash equlfvalents at the end of the rtportlng period 1.319.974 622,213 The notes fom parl of the financial stRlem¢nts
ARCHWAY CHAIUTABLE TRUST NOTES TO THE CO.YSOLIDAI'ED CASH FLOW STATEMENT for the Ytar Ended JI Mar¢h 2025 RECOIYCII.IATION OF INCOME TO NFT CASH FLOW FROM OPEILITINC ACTivrriES 2025 2024 Net Ime0m(exPedl¢ure) for the rvpordng perlod {as per ihe Coniolldated Statemewjl of Flnan¢ial Aet5vltie8) Adjustm¢ht5 for: Depreciation charges (tiainyIos8 on investments Loss on dispo uf fJx¢d assets Interest Tlved Decicasel(increase) in debtors lllCrtr&$tl(drc8sCj in crediior8 (320,013) 104,512 54.830 50,991 112 {33.749} 85280 1,828 (20,805) (75,834) 15 6651 Net eash provlded bv operations 198 02 ANALYSIS OF CHANCES IN NET FUNDS At 1.4.24 Cash flow At313.25 Net tash Cash at Iwk Jnd in hand 1622 213 302 239) 1319974 622.213 302239} 1319.974 Total 1622.213 302 239 1319974 The not&$ forn) part of these financial statements
ARCIIWAY CHAIUTABLE TRUST NOTES TO THE CONSOLIDA TED FINANCIAL STATbMENTS ror the Y¢&r Eded 31 Mareh 2025 ACCOUNTING POLICIF.S Bask of prepxring the fivdnci¥Jl statem¢nts Tbe consolidaied fllwicial sla(emenL4 Qt. the Lharity, which 1$ a public benefit tItY tsndeT FRS I02, hav¢ been pTcpared in auordance with Ihc Charilics SORP {FRS 102) 'Accounting and Reporting by ch1t]eS.. Skntement of. Rewmmended PtIce applicable lo ehariiies preparing ibeir aLcounls in &ccurdaDLC Wltli thc Financial Reporting Standard applicable in Ihe UK and Republic nf Ir¢land IFRS 102) (¢ffcclive l .Vanuary 2019),, Fin¥ffjcial Reporttng Siandard 102 'Tbc Fittancial Rcponin¥ Siundard applicabl¢ in th¢ UK and R¢publi¢ of Jrcland,. Ihe Charities andTrustiX Inveslm¢nl (Scotland) Acl 2(K15 Jnd ihc Charitiw Arcouthls (Scotland} Regulations 2006 (as aended), Thc wnsolida1 ftnall¢ial slalem¢nls have been preparcd undcr the hi.411)rical Cost CODiention, as mixlifjed by the revahlation of c¢rtain assets. The consolid&t fjnancial ¥latem¢nts have be¢n prepared on a going concern basis despii¢ the change in ihe way the smiices are now fimded by th¢ local ouihi)rilies which remains dcpcndanl on Archw'a), {Respit¢ ca and I lousing) ¢tsntinuing toprtsl'tde a cost efflIve servir¢ which m¢¢ts the needs olth¢ se1¢e SerS. Even with the finyncial conslryints which the local authi)rilics f&¢e, Ihere is k) growing need for long-l¢rni acconimodation for pcople wilh learning difficuliiw, so this side of Archway's buyincss is going lo continue, if not increase. In addilion, although the local &uthorities will in all lik¢lihood ruc¢ th¢ funding tu families for r¢spiie ca, this elemenL of s¢n'ice will albo coniinu¢. The Trnstea% are ther¢fore confideni that the going coA]C¢Tn ba818 for preparing th¢ financial $thiem¢nt8 is apprtyriatc. Th¢ presentaiion currency ib SIcTling. rltical accomnting judgements And key Sfi¥Tces of estlmation umeertainty lo th¢ appliL<ltion of the Charity's accounting policies, the tnjsiees are requir¢d to make judgements, ¢stimatcs and &5sumptiODS abou¢ the carrying at)Lount ol a55ets and liabilili¢s thai are not readily apparenl from otkn ÉOUTces. The e%tim2tes and associate41 assumption5 are bysed on historical experience and othor fArfors that are coi151dcr to be i¢l¢vanl. Actual results may" differ from these estimalcs. The estimat and underlying assunwtioiis ar¢ T¢vicwed on an ongoing basis. All income is recognised in the Statement of Financial Activitie5 oiice the group has tntitlement io the funds, any peTfom]anee ¢ondilions aliaL'bcd to ihe Tiemls} of income have been iiiet, il is prob#ble that the incon)e ,111 bc rcc¢ived, and the &nounl Lan be measured reliably. Incoinc from ¥ovcmmeni and uih¢r grls, wheiher'eapi7, ()r'Tevellue' 8ranls. is r¢¢ognised when th¢ wup has entitlemenl ts) the funds. any perforn)ancc ciinditions attached io thc grdnib h#vc be¢n meL it is probable Ibat th¢ ineome will be received and the amount can be mea.sured reliably and is not defeffed. Expndlthre Liabililies e reCOls¢d as expenditure as as there is * legal or constwctive obligation C(mittlg the grollp lo ihat expcnditur¢, il ib probable thai a transfer of ¢Lonomic benelils will be required in sernlemenl and ih¢ amout)t of the obligation can be measured reliably. Expendilurc is accouni¢d lor on an acLrnthls basis and hub bccn Classilial undcr headings aggregale all Cost related to Ihe category. Where Costs cannijl bc direetly &itribuled lo portiLular hcadiiigs they havc bceIi al1vLad ts) aL'livilies vn a basis consislcnt wilh the use of resourc¢s. Intanelble fixed ssets D¢vclopIn¢nt Los1¥ aTe being written off evenly over a peri[ of 5 years. Tanglble fjxed ssets DrecIatIon is provided at th¢ following annu41 rales in order to write 4)ff each #5set over its eslimttled usefvl lifr. FrhOld property ItnproYemenLS lo pp¢t FI1 and ynuL.hincry Fixhires and fitting5 vchicles C.onwuter ¢quipmcnt 20/0 on Cost I/th Lust 200/• on ¢0sl 25U/• (In ¢n 21P/• Cost Th¢ assets, residual values and us¢ful lives are reviewed and adjuskd, if appropriote, at the end of ¢ach rq)orting petiod. The ff¢¢l of any chAngLs is a¢¢ounied fvT prospectively. Gains and lo&ses un disposals are dclerniined by comparing th¢ PTO¥'ceds with lh¢ i'arying amount and are rewgnis¢d within the slal¢mcnt of financial activitie4.
ARCHWAY CHARITABLE TRUST NOTES TO THE CONSOLIDATED FJNANCIAL STATEMENTS - ¢otttiTrued for the Year FJnded 31 March 2025 ACCOUYTINC POLICIES- tomtinued Invtstm¢nt property Ini'esiment pnTrpLrfy is included fair valu¢. Any aggre8ole surplus or dcflcit arising Irom diang¢s in fair valu¢ is recognised in the 4atemeni offinancial aciiviiies. T%110 The group is exempl from coOratIon tax on its charitable activities. Fund ae¢ouhtlng Unresiricled funds can bc used in accordan with the ch¥*rAtsble ubjcclives at the di8Gretion ofthe In18tees. Restricted lldS caly only b¢ us¢d for particu14r sICt purpos&s within th¢ objccts of the LhuTity. Restriciions 4ris¢ specifi¢d by the donor or u.hen funds Are raised foT particular restricted puwoses. Further explgnJiK)n of the nature atNI pU08C of eacb fLuhd is incIled in the noies ts) the fmanriai ytaiemerns. Hlre pur¢hx5e and leaslng ¢ommitment8 Operatin8 I¢¢ paymenls ar¢ chaT8e41 th¢ statcment of firJun¢ial aciivities in ihe period which th¢y r¢late. Penslon eosts #nd other post-retirement beaer 'I'he th&riluble group opcrates a defjnryl contribuiioll pension scherne. Contributions payablc lo the charithble gmup's pension scheme are char¥ed th¢ slaiemeni of finan¢ial activilies irt iht p¢riod to whi¢h they relale. DonatiTrnFln-klAd DOnaiions-in-kd aTe includcd in slat¢menL ill [Tr¢I?1 aclivjties at cost, or where the cost is known, at their ektsmated mon¢tory v¥lue. DONATIO]YS AND LEGACIES GROUP 2025 2024 Dunati(Trms 70,532 165 943 P.4RENT 2025 2024 t)onalions Donated services and facilitids 57,051 12201 153,742 153742
ARCHWA Y CHARITABLE TRUST NOTES TO THE CONSOLIDATED FINANCIAL STATEMENIS- for the Ye4r Ended 31 Mar¢h 2025 INCOME FROM CHARITATIIE ACTITrTfiF.S GROUP 2025 2024 Adivity Rcspiie Care and Hoii$in8 Respite Care and Housiiig Respite Care and Housing Gttnerdting voluntary income Generating volunlary income Generaling voluntary income FJoardlR¢spite fe&s Lo¢aJ authorlty funding Other iD¢ome FundT5]ng eyenis Rcnthl iL)come Charity shop ineorne 1.413,761 2.2A3,21.5 10,440 76,S66 146,710 1,377,464 2,251.381 10,800 34.235 148.711 272 230 4.202,6.56 4,094 821 PARENT 2025 2024 Activity Gcneraling volunlary income Genernting voluntary in¢ome G¢nerntin¥ voluntary iticome Fundraising events Rcntal income Charity shop income 76.566 146,710 34,235 148,711 272 230 455 176 INVESTMblYT INCOME CROUP 2025 2024 Deposit accouttt inleresl 33.749 PARENT 2025 2024 Ikposil accounl inter<s1 | 15
ARCHWAY CHARITABLE TRUST NOTES TO THF. COYSOLIDATED FINANCIAL STATEMENTS - ¢ontlnlled rDr the Y¢aT Ended 31 March 2025 RAISING FUNDS R•iJing donath)ns and kga¢l GROUP 2025 2024 FundraisAi)g èxpenbes Fundraising ¢un8ulianl Support c().sts 21.7¥0 27.000 19.869 19,614 27,(M)n 20,422 67,036 PAREWT 2025 2024 Fundraising expcns¢$ Fundraising consulianl Support COSIS 21,781 27,OUO 57.366 19,613 27,000 45,422 106 147 CHARITABLE ACTIVITIES COSTS GROUP Dir¢¢t cosls Support osts Tot4118 tieneraling volun18ry income R¢spiic Care and14ousing 322,955 322,955 PARENT Direct Costg GeJ)erating voluntary inronle 342,650 | 16
ARCHWAY CHAIUTABLE TRUST NOTES TO THE CO.YSOLIDATED FINANCLAL STATLMENTS- continued for ihe YeAr ENd¢d 31 Marth 2025 SUPPORT COSTS GROUP Governance ¢05ts Fittan Totals Raising donalionb and l¢gaci Respite CDre n Housing 4,202 15.667 19,869 Support Costs, included io the aboi'e. aTC as follows." Raislng donaiions 2nd l¢gacies Respite Care and Hou5tng Bank charges Auditors, rjuneratiOn Lcgal attd profession fffs Accountsncy 4,202 7,322 4.248 3.840 19.869 36,605 PARENT Goveman¢e costs Finance Totals Raisillg don&tions and l¢ga¢ies Support costs, in¢lu(kd in the above, 8r¢ as follows.. Raising donations and l¢gaci¢s 4,202 37,497 7,322 8,345 Bank charges Manag¢mcnt f¢¢$ Auditors, remuneration A¢countarKy | 17
ARCHWA Y CHARtTABLE TRusr NOTES TO THE CnNSOLIDATED FINANCIAL STATEMENTS- ¢ontiDued for the Year Ended 31 March 2025 NET INCOMEI{EXPENDITURE) GROUP Net in¢omel(expenditurc) is staled after ¢hargingllcrediting)-. 2025 2024 Auditors, reAnun¢ration D¢prccialion. owned a&s¢ts DefIcil on dissu7 ()f fixed assths tkvclopment cosls amorti$aiion 13,960 54.756 112 72 12,631 50,128 1,828 863 PARKNT N¢t iti¢omellexpettditUTcI 15 ststed after charginEI(credilin8): 2025 2024 Auditors, remuneration DreCIali0- owned &sscts 7.322 6,193 TRUSTEES, REMUYEIL4TJOY BENEFITS GROUP AND PARENT There were no tru5tees' remulieration or other benefils for the year ¢nd¢d 31 March 202$ nor for the year ended 31 Marcb 2024. Trusteu, expettles Ther¢ w¢w¢ no trusle¢s' ¢xpcnses paid lor Ihc year cnded 31 Mar¢h 2025 nor for the year ended 31 March 2024. io. STAFF COSTS GROUP 2025 2024 Wag&8 and salaries So¢ial securlty costs Other pension costg 3,368,747 258.256 55,319 3,009.605 220,866 3 682,322
ARCHWA Y CHAIUI'ABLE TRUST NOTES TO THE CO.YSOLIDA TED FINANCIAL STATEMENTS- ¢iJiilinued for the Year F.nded 31 Mxreh 2025 10. STAFF COSTS- tontlnty¢d GROUP The average monihly numb¢T of employcca thjring th¢ ycar w&s as follows.. 2025 2024 Manag¢rneDi & Administration Op¢raliono1 Cbtirity Shop 127 137 145 The number of enwloyK5 whos¢ employ¢¢ benefits (cxcluding cmployet pension W5) cxceede41 £60.(W was.. 2025 2024 £60,(J)1- £70,000 Agency staff are u7 on #S wh¢D basis fikr gcnernl ¢over. During lh¢ year lh¢ Cost was £319.882 (2024.. £244,214). PARENT 2025 2024 Wages and salaries Sociul seeurity cost.% Other peDsioJ] costs 92,142 2,243 981 86.172 2,186 95.366 89.260 Th¢ av¢rage monthly numbcr of empluyc¢s during Ihe year w&$ as lollows: 2025 2024 Charity shop No employS received emolumenis in excess o1"£60,000. | J9
ARCHWAY CHARITABLE TRUST YOTES TO TIIE COYSOLIDATLD FINANCIAL STATEMENTS- tondn•¢d for the Y¢4r Ended 31 M¥rch 2025 COMPARATIVES FOR THE STATEMENT OF FINAI¥CIAL ACTIVITIES GROUP Unr¢strirt¢d fimds R¢siTici¢d funds Totsl fimds INCOME AND ENDOWMENTS FROM rjonations and legacies 153.742 12.201 165.943 Charitable 9Ctii,115ts Generatmg voluntary income Resplte Care and Housing 455.175 4S5,175 3,639.646 3.639,646 Investment income Othcr inc(Trme 20.805 20,805 Tolai 608,917 3,672,652 4281,569 EXPENDITURX ON Raising fuDds 67.036 67,036 CharltAble actiiities Generats"ng voluntary in¢ome Rcspil¢ Car¢ and Housing 287,674 2,286 3,82Q.061 289,960 3.820,061 Tts¢al 354,710 3,822,347 4,177,057 Nel gains on inv¢s¢merJts NET INCOMEI(EXPENDITURE) 254,207 (149,695) 104,512 Other rtco¥nlsed gAin$l{105ses) G&insl{Iobb) on revalulun of propcny Net mOvemet fundA 254,207 (149,695) 104,512 RECONCILIATION OF FUNDS T•t#l funds biY*u¥ht forward 721.053 1SJI,005 3.252,058 Transfer belv+'een fvnds (25.772) 25,772 TOTAL FUNDS CARRIED FORWARD 2 407 082 3 356 570 Pa li L | 20
ARCHWA Y CHAIUTABLE TRUST NOTES TO TIIE CONSOLIDATED FINANCIAL STATEMENTS- e(ndnued (or the Y¢a Ktsded 31 Mr¢h 2025 ii. COhgPARATIVKS FOR THE STATEMENT OF FINANCIAL ACTIVITIFS- Ctslllinued PARENT UnTestri¢l¢d fut R¢stTi¢ted funds Total fvnds INCOME AND ENDOWMEKf,s FROM Dunalions and lega¢ies 153,742 153,742 Chxritsble 4¢dwltl ¢DCTaling voluniary iNbm¢ 455,176 45.f.176 TDtl 608.918 608,918 EXPENDITURE OIY Raising fut5 92.036 (i) 92,035 Charltabl¥ Aetivitiei Generaiing voluntary inconic 290,983 2.287 293,270 Tfjtsl 383,019 2,286 385.305 Nei gains/(losses) on invcstments NET INCOME I'r*n$fer8 btth'een funds 225,899 (2.286) 223,613 Net movem¢nt In fundi 225.1199 (2.286) 223,613 RECONCILIATION OF FUNDS Total rdS brought fonvard 732,612 623531 ,356,143 TOTAL FUNDS CARRIED FORIVARD 958,511 621245 .579 756
ARCHWA Y CHAIUTABLE TRUS'r NOTES TO THE COYSOLIDA TED FINANCIAL STATEMENTS - for the Year Ended 31 Mar¢h 2025 12. LNTANCIBLE FIXED ASSETS GROUP Developmeni C0815 COST Ai l April 2024 Additi(TrnJ 4,313 Ai 31 March 2025 DEPRECIATION A( l April 2024 Chargc for year 4,241 72 Ai 31 March 2025 NFT BOOK VALUE At 31 March 2025 At 31 March 2024 72 13. TANCIBLE FIXED ASSETS GROiJP ImpTovements Planl and macliinery Fixtut¢s
nd
Fitll'ngs Fr¢ehold prop¢rty property COST At l April 2024 Additions Disposals Rev&htIonS 220,119 173,829 36.922 43,12 161,261 44,860 (2,2fffjl At 31 M¥Tth 2025 220119 210751 203 921 DEPRECIATION At l April 2024 Charge for yr Elirninated on disposal Revaluation 8djuslments 13.207 4,402 16,770 5.296 21,560 4,312 105.133 25,663 {2.088) At 31 March 2025 22,066 128,708 NET BOOK VALUE At 31 Mar¢h 2025 202,510 1¥8.685 17,248 75213 At 31 M4rL'h 2024 206912 157059 21,560 56.128 | 22
ARCHWA Y CHARITABLE TRUSIT NOTES TO THE CONSOI.IDATED FINANCIAL STATEMENTS- Contlnued for the Year F.Dded 31 M2r¢h 2025 13. TANGIB FIXED ASSETS- tontinued GROUP 0r vchicles Computer ¢quipmenl Totals COST At l April 2024 Additions DAgpvs8ls Revylu%Llions 30.746 46,995 42241 9,(M)9 (5.988) 671,316 137,786 (8,188) Al 31 Mar¢h 2025 45 800,914 DF.PRECIATIO At l April 2024 Chorgc for year Eliminatcd on disposal R¢V8Iu1on 2djuslmenl6 30,746 6.1153 21,767 8.230 (5.988) 209,183 54,756 (8.076) Al 31 Mor¢h 2025 255,863 NET BOOK VALUE At 31 March 2025 40.142 545,051 Ai 31 MaT¢h 2024 462 134 C05t or valuation ai 31 March 2025 is rcpres¢nled by= Imprnvfflnts to property Fre¢hold property Plant and Fixture4 and mabhin rittings MotOT vehicles Computer equipment Tola18 Vtsluattiin in 2001 Valwatson in 2005 Valuation in 2010 Valuation in 2015 Valuation in 2021 Co (45,646) (30,500) 56,054 101,750 (56,240) 194,701 (45,646) {30,51KI) 56,054 101,750 (56,240) 775,496 210,751 43,120 203,921 77,741 45,262 220,119 210 751 4.1,120 203,921 77.741 45.262 800,914 The group doeg not hthN'e l¢gal title to th¢ property at 71 Westbutn Road. Abd¢¢n bul is an equally ranked creditor in the pn)perty with Scom'sb Home%. The properts, was revalued by F G Burnelt, Chartered Sujvcyors, in Junc 2021 at an opcn market value of £600,0(Kl, this valudiivD was retlected in the finaDcial siat¢nxnts 31 MarLh 2021. The grwp's share of the OTl8in41 capitsi ¢xpcndittw¢ is 370/0 and ihi3 15 TcfleLl¢d in the original LL>sI ofthe Freehold Propety. | 23
ARCHWAY CHARITABI.E TRUST NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS- contlDued ftsr the Year Endtd 31 March 2025 13. TANGIBLE FIXED ASSETS- comtithyed PARENT Improveni¥nt5 Fixtures and flttings Plant and machinery Motor v¢bicles property Tolo16 COST At l April 2024 Additions 12264 36,922 40,076 19,386 27.897 24,768 46,995 96,494 111 $14 At 31 March 2025 49,186 47,283 71.763 DEPRECIATION At l April 2024 arge for year 613 2.(b5 17.700 7,320 24,768 50,401 At 31 Mar¢h 2025 2,678 21.708 15,204 71.211 NET BOOK VALUE A¢ 31 March 2025 46,-508 40,142 137.097 At 3J March 2024 22.376 14. JNVESTMENT PROPERTY GROUP AND PARENT FAIR VALUE At l Aprij 2024 965 052 At 31 hlarch 2025 NET BOOK VALUE Al 31 March 2025 965.052 At 31 Nlarcb 2024 965 052 Fair N•lue at 31 March 2025 is r¢pre%enled by.. Valuation in 2023 Cosi (126,016) 1091 138 965.052 If investmeni property had not been revalued il woiild have heen included ai the following hisl0ri¢41 ¢ost'. 2025 2024 Cost 1091138 091.138 One ini'estmenl proi>erty was valued on open market bnsis OD 04 MAY 2023 by Alli¢d Suryeyors S¢otland pl Tli¢ othcr inveslm¢nl property is curr¢ndy shown ai cost. Th¢ trnslees consider each of these iTalues to TemaiD appropriate as 31 March 2025.
ARCHWAY CHAIUTABLK TRUST OTES TO THE CONSOLIDATED FINANCL4L STATEMENTS - t•ntln•ed forthe Year Ended 31 Mareb 2025 Is. F]XED ASSET INNYSTMENrs PARENr The charity's invcslmeftts at the b141nce sh¢¢L dale in the ¢ontrol of companiw includ¢ the following.. ArthM'#)' {R¢splte Care Housing) Limlted Regl$tered company number: SC1198460 Regtstered charlty number. SCOJ4665 Registered offi¢e: 71 Wtttbllrn Rod. Aberdetn AB25 2SH Own¢T.ship'. The Board of TnJs&s, with th¢ Chief Executiv¢ OkTi¢tr, exer¢ise control over the operalioD of th¢ orgunisaiion. Natur¢ of the busin¢55: To provid¢ support to th05¢ in ed by t¢4wn of age or disability or some nth¢rdisadvanlage. 2025 2024 Aggrcg8te funds At 31 March ,329.479 1773,790 Incoming resourc¢s ResouTces expended Net gain on inveslmcnt 3,791.558 (4,23fj,869) 3,697,654 (3,814,142) surplu{derlCit) for year to 31 March (444.3 11) (116.488) 16. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR GROUP 2025 2024 Trade debmirs Oiber debt(>TS Prepayments #nd accrued income 353.416 442,410 11,832 39R711 482,076 PARETr4T 2025 2024 Other debtor Prepayments 4nd accrued income 13,239 20.421 17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR GROUP 2025 2024 Trade creditors Social securily and other taxes Other crcdil()rs Accrucd expen&w & def¢rr income 67,875 56,814 23,660 43,882 45,274 60,498 31.937 37,26¥ 192,231 174977 P ug? ¢ | 25
ARCHWAY CHARITABLE TRIJST OTES TO THF. CO7¥SOLtDATED FINANCIAL STATEMENTS- ¢onthiu¢d for the Year F. 31 Mgr¢h 2025 J7. CRFDITORS: A.MOUNTS FALLING DUE WITHIN ONE YEAR- conlinued PAREh 2025 2024 Trade crlI0r8 Other cr¢dilurs Accrued ¢xpcnses & d¢f¢Tred in¢otne 13,834 6.993 24,043 10,851 14,452 44.870 18. LEASING AGREEMENTS GROUP Minimum leas¢ pgyme])ts und¢r Th)n4ancellablc opuating leases fall due as folk)ws-. 2025 2024 Within onc year Between one and five y¢ In more Iban fivc years 187,456 70.406 208,730 254,179 257,1162 465 399 Minimum Icase paym¢nL8 uDder llOll-canLell&bl¢ operdiing leases fall due as follows.- 2025 2024 Wiihin ()nc ycar Ben¥¢¢n on¢ and rtvc years In mi>re than five years 70,26(1 70,406 93,703 254,179 2,490 140,666 350 372 19. MOVEMENf ITr4 FUNDS GROUP Nel Mov¢¢1 in funds Transfers bcnveen funds Ai 1.4.24 At31.325 Unrestrffi¢t¥d flind$ General fund 949,488 189574 (70,330) 1,068,732 Restrlcted (unds Respite Care and Housing An¢si I lous¥ Aetivilies Coordinator Transwfi Fund 1,785,837 588.999 32.246 (501.283) (1,451) 55,581 1,340,135 587,548 {32.246) 46,995 {6,853) 40,142 TOTAL FUNDS 3 356 570 1320 013 3 036 557 126
ARCHWAY CHAIUTABLE TRUST NOTES TO THE CONSOLIDATED FINANCIAL sfATEMENTS - ¢ontlAu¢d ffjr the Yeor Ended 31 March 2025 J9. MOlfE.IIENT AN FUNDS- eontlnued GROUP movement im funds, included in the ave are as follows.. Incoming resouTces Resourccs expended Gait)$ and losses Moi'cnicnt funds Unrestrl¢ted (i¢ncral fund 572,874 (383,300) 189,574 Restrirted funds Respittt Ckre and Housing Anest House Aeiivilies Coordinaior Transpon Fund 3.734,063 {4.235,346) (1,451) (501,283) (1,451) (6,853) (6,853) TOTAL FUNDS 4 306 937 4 626 950 320 013 Comp4ratlves for movemellt In fullds Ncl movement in fvnds Transftts between funds Al 1.4.23 At 31.3.24 Unrestrlcted Gen¢ral fund 721,053 254,207 (25,772) 949,488 Res¢ri¢ted thnds Respiie. Care And Housing Ancsi House A¢iii'iti¢s Coordinair)r 1.907,474 591.2115 32,246 {147,409) (2.286) 25,772 .785,837 588.999 32,246 TOTAL FUNDS 3 252 058 104512 3 356 570 Lomparalive net movemeni in ftmd& included the above ar¢ fL)IIows'. lTh¢oming resources Resourr¢s expended Gains and 10s$¢8 MuvL'menl in funds Unrntricted funds General fund 608,917 {354.710} 254,207 Restrlcted fund$ RespiTe Care and Housing Ancst Housc Activilies Loordinator 3,672.652 (3.820,(161) (2,286) (147,409) (2,286) TOTAL FUNDS 4281569 4 1770%7 | 27
ARCIIWAY CHARITABLE TRUST NOTES TO THE COYSnl,IDATF.D FINANCIAL STATEMENTS - efjntinuod for the Year Emded 31 March 2025 19. MOVKhlEIYT IN FUNDS - contlnued GROUP A ¢ent and prior y¢91 combined position is as follows: N¢t movement in funds Transfers between nds Ai 1.4.23 At 31_325 U•restrleted fvnds G¢n¢r&l fi]nd 721.053 443.781 (96,102) 1,068,732 Restrlrttd funds Rcspite Care and Housing An¢$t l.louse Activilics Coordinator Trattsport Fund 1,907,474 591.285 32,246 164¥,692) (3.737) 81.353 1,340,135 5¥7,548 (32246) 46,995 (6,8531 40.142 TOTAL FUNDS 3 252,0511 215.501} 3 036,557 A eurrent aThl prior ycar combin¢d nct 0v£}ent in funds, iDcluded in ihe above are as follows.. Incuming resources Rcsour¢es exnded Gains and losses Movcmenl itt funds UTrrestrltied funds Gcncral fund 1,181,791 {738.010) 443,781 Reslritted funds Rc$pil¢ Cale and Hvusing An¢st House ArtllTlti¢s Coordinator TnSport Fund 7,406.715 (8.055,407) (3,737) {64¥,692) (3,737) (6,853) (6,853) TOTAL FUNDS 8 588 506 18 804 007 215501
ARCIIWAY CHAIUTABLE TRUST NOTES TO THE CONSOLIDATED FtNANCIAL STATEMENTS - ¢ontln•¢d f&r the year Ended 31 March 2025 19. MOVEMENT IN FUNDS- contlnued PARENT Nel moi'cment ID funds Trdnsfcrs bctw¢¢n funds At 31.3.25 At 1.4.24 UDrestrleted fund$ General fund 958,511 132,381 (14,749) .076.143 Restricted Anest House Actiyities (x)ordinator Transport FId 588,999 32246 (1,451) 587,548 (32,246) 16.853) 40.142 621245 18,3041 TOTAL FUNDS 579 756 1703 833 movement in funds. included in the above are folknws." Incomllig resources Resourrts expended Gains and 1085es Movemeni iti fimds Unwestrl¢ted funds G¢n¢ral fi]nd 572,874 (440,4931 132,381 Restrleled funds Ancsi Howe Transport Fund (1,451) (6.8531 (1.451) {6,853) TOI'AL TrUNDS 572,874 448 797) 124 077 Comparolfves fDr muvemeni In fThd$ Nel movancnt in funds Transfers bettween funds At 31.3.24 At 1.4.23 Unrestrleted fulldo cn¢ral fund 732.612 225,899 958.511 Restrlcted funds Anest House ALiiviii¢s Coordinalor 591,285 32,246 (2.286) 588,999 32,246 623.531 2.28 621,245 TOTAL FUNDS ,356 143 223.613 1579 756 Pd¥?e | 29
ARCHWA Y CHARITABLE TRUST NOTES TO THE cof4soLIDATED Flh'ANCIAL STATEMFYTS- tontinued for the Year Ended JI March 2025 19. MOVEMENT IN FU.YDS - ¢olltlnued PAREwr Comparative M¢t movcin¢nt in fimds, included in the above are as follows: Incoming resources R>re¢S expended Gains and losses in fid$ Unrestrltied funds G1¢[al fund 008.918 (3113,019) 225,899 Restricted funds Anesl House (2.286) (2,286) TOTAL FUNDS 608,918 385,305 223,613 A current year and PTior year Combined p0511ion is as follows.. Net ovemenl in fimds Transfers between nds At 313.25 At 1.4.23 Unrestricted General fijnd 732,612 358.28 (14,749) 1.076,143 Rfstric¢ed n8 Anes¢ House Acliviti CoordInar Transport Futhd 591.285 32.246 {3.7371 587.548 (32,246) 46,995 (0.853) 40,142 623 531 105901 627 690 TOTAL FUNDS 1 356 143 1703 833 A ¢ttent yeAr 12 m(Trnihs and prior yeur 12 munths combined nei mov¢m¢ni in fvnds. included in the above #re as follows: Incoming r¢souic¢s Resources GaiDS and losses Mov¢ment in fiwls Unrestricted funds Gcncral lund 1,181,792 (823.512) 358,280 Restricted funds Ane5t Eqousc Transport Fund (3,737) 16,853) (3.737) (6.853} 10.590 10.590 TOTAL FUNDS 1.181,792 834,102) 347,690 | 311
ARCHIVAY CHARITABLE TRUST NOTES TO THE COYSOLIDA TED FILYANCJAL STATEMENTS- rontlnued for the Year Endtd 31 Marth 2025 20. EMPLOTrTE BENEFIT OBLIGATIONS GROUP Th¢ group's p¢n5ion cost for th¢ year was £55.318 (2024.. £49,169). Outstanding coniTII)uiion$ 05 at the year-¢nd totall¢d £10,748 (2024.. £11.83]). PARE The charilgs pension COSL for th¢ year was £981 (2024.. £902). Outstanding Lunlribuiions at th¢ year.end talled £nil {2024'. £ml). 21. CAPITAL COMMITMENTS GROUP The gniup'"8 Capital ¢ommitm¢nt ¢ontract¢d foi but not piovided in the financi srai¢menls Is £nil12024.. L47,21.S}. PARENT The charity's capital commiimcnl contracted IOT bt not provided ID the financial slalementg is £DiI (2024: £47215). 22. CONTINGENT LIABILITIES GROUP No invoices hai'c bcca re¢eived in relation Lo ¢crlain S¢Tvices PTovidcd kn the grp and therefore certain ¢o8ls have ftoi been included in th¢ accounts. At this lime th¢ group is uncerlain when or ei'en if invoices will be rectived for ihcse costs. Due to this uncertaillty, thege Costs hllve not cuttently been accountd for within the fwancial statement5 23. RELATED PARTY DISCIA)SURES K¢y managemettt personnel ¢DSt5 for the £50,400 (2024.. £44,100) ic)r ear ¢nd 31 March 2025 are £360.895 (2024.. £328,4i6). Included in this disclosure is Iru5tee of Archway Charitable Trust. who has proviclcd a consijliancy service to Archway [RpIlL Carc and IIvu¥iiig) Lfthftiikd dunng the yeaT. During the y¢aT trAn¢t10n have taken plac¢ with Archway {Respite C&rc tmd Ilousing) Limiie4J. a ¥ubsidiary Lompaily limited by guarane. Archway {R¢spile Care atKi HI)u5ing) Limited mAnages the day to day Nnning of Ar¢hway Charitsble Tnt and during the year lolal Inanag¢meni fees of 137.497 (2024: L25,IXKJ) were charged in TelatioD to this. At Ihe year end, 8 balance of £6,674 {2024'. £8,590} was due io Arthway Charit¥bl¢ TTusr from Archway (Respite Care and Housing) Limited.