Charity Commission No. NIC101793
HMRC Charity Registration No. XN46065
Company Registration No. NI068709 (Northern Ireland)
SOMME NURSING HOME
(A COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
SOMME NURSING HOME
CONTENTS
Page
Legal and administrative information
1
Trustees' report
2 - 4
Independent auditor's report
5 - 7
Statement of financial activities
8
Balance sheet
9
Statement of cash flows
10
Notes to the financial statements
11 - 20
SOMME NURSING HOME
LEGAL AND ADMINISTRATIVE INFORMATION
- 1 -
Trustees
Ms S Waugh
Mr P Baillie
Mr S J L Phillips
Mr A D Sykes
Dr M Sheridan
Mrs J Guthrie
Mr M Sharma
Mr A Donaldson
Mr W McCormick
Dr D Lewis
Mr G Clarke
Secretary
Mr W S G Cassells
Charity number
NIC101793
Company number
NI068709
Registered office
4th Floor Donegall House
7 Donegall Square North
Belfast
BT1 5GB
Auditor
Moore (N.I.) LLP
4th Floor Donegall House
7 Donegall Square North
Belfast
BT1 5GB
Bankers
Ulster Bank Limited
Connswater Branch
Arches Retail Park
Belfast
BT5 4AF
Solicitors
King & Gowdy
298 Upper Newtownards Road
Belfast
BT4 3EJ
SOMME NURSING HOME
TRUSTEES' REPORT (INCLUDING TRUSTEES' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

The directors, who are also trustees for the purpose of the Charities Act (NI) 2008 present their annual report and financial statements for the year ended 31 March 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019)

Objectives and activities

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The charity provides nursing services in the context of a registered n ursing h ome to the beneficiaries of the charity, primarily ex-service personnel and their spouses, former members of the police, fire and rescue, prison services and ex-members of the mercantile marine and their spouses. These activities are met through a 50-bed registered nursing home whose occupants are in the majority drawn from the classes of beneficiaries referred to above.

Achievements and performance

2024/25, as with the previous year, has been dominated by the cost-of-living crisis reflected in the increases in catering and utility supplies well above the rate of inflation.

The review of the management structure was concluded in the year with updated job descriptions and appraisal processes put in place to be implemented in 2025/26.

New areas of funding from service charities were identified. The three-year VASP project funded by the Armed Forces Covenant Trust ended in March 2025. A project which would have involved the Home acting as financial co-ordinator for another Veteran’s initiative did not proceed following the closure of the Veteran’s Support Office.

The Home continued to benefit from the many visits by Bands and musicians and others, all providing entertainment to residents and contributing to the overall welfare of residents.

Once again, the Board are indebted to the dedication and professionalism of the staff who make the comfort and safety of our residents part of their daily routine, 365 days of the year.

Financial review

The Home continued to maintain residents’ numbers to almost full capacity throughout the period. Although income from the provision of nursing services continues to increase, 7% in 2024/25, the increases in staff costs and catering in particular outweigh this with increases of just under 20%. Future increases in staff costs, driven by changes to National Insurance rates, the National Minimum and Living Wages and increases for nursing staff to keep pace with the public sector pay awards will continue to exert significant pressures on the running costs of the Home. Despite these concerns the Trustees are content that the underlying financial position of the Home remains strong, particularly with the support of Somme Nursing Holdings Ltd.

Review of reserves xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Somme Nursing Home is supported by Somme Nursing Home Holdings, which holds the property and investment assets. Taking the unrestricted reserves of both entities, which total just under £2.4m, the Trustees are content that these are more than sufficient to meet a reserve of six months operating costs of around £1.25m. In 2024/25 no call was required for support from Holdings, although the continued pressure on costs will keep this issue under review in the latter half of 2025/26.

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed. These risks are considered regularly by the directors and have developed systems to monitor and control these risks in order to mitigate any impact that they could have on the company. Procedures are in place to ensure compliance with health and safety of the nursing home staff and residents.

SOMME NURSING HOME
TRUSTEES' REPORT (INCLUDING TRUSTEES' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Structure, governance and management

Somme Nursing Home is a company limited by guarantee, not having a share capital. It is registered in Northern Ireland (registration number: NI 068709) and has obtained charitable status with The Charity Commission for Northern Ireland (reference number: NIC101793), and also with with HM Revenue & Customs (reference number: XN46065). It is governed by its Memorandum and Articles of Association.

The trustees who served during the year and up to the date of signature of the financial statements were:

Ms S Waugh

Mr P Baillie

Mr S J L Phillips

Mr A D Sykes

Dr M Sheridan

Mrs J Guthrie

Mr M Sharma

Mr A Donaldson

Mr W McCormick

Dr D Lewis

Mr G Clarke

The members of the company are also the directors. The Board of Trustees is made up primarily but not exclusively of ex-service persons who are appointed by invitation. New directors have an induction meeting with the Chairman, Executive Director, and the Nurse Manager. They are briefed on a range of issues including the roles and responsibilities of a Board Member. None of the directors has any beneficial interest in the company. All of the directors are members of the company and guarantee to contribute £1 in the event of a winding up.

The induction process for new directors/trustees remains as it was implemented in 2023/24. Each new trustee receives an information pack comprising a suite of documents detailing the legal and statutory obligations of the trustees and all aspects of the operation of the Home. The Conflict-of-Interest policy was put in place in 2024/25 and is updated annually as required. The review of the management structure was concluded in the year with updated job descriptions and appraisal processes put in place to be implemented in 2025/26.

No trustee or director (with the exception of the Executive Director/Company Secretary) receives any remuneration. Senior members of the nursing staff, including the managers are paid rates that are based, but do not exactly follow, their equivalent grades in the NHS. These are reviewed annually to ensure where NHS pay awards are made the Board can determine whether the charity is able to continue to match the NHS pay bands. Non-clinical senior staff are paid amounts based on their private sector equivalents and Board members assess these by utilising their own experience and knowledge of the relevant salaries.

The Board operates as detailed in the governing document of the charity, its Memorandum and Articles of

Association. The financial business and affairs of the charity are conducted and managed by the Board of Trustees. The executive management, in charge of the day-to-day operations, report to the Board and any sub committees on a monthly basis.

Somme Nursing Home Holdings, a company incorporated in Northern Ireland is identified as a related party by nature of sharing a common director.

SOMME NURSING HOME
TRUSTEES' REPORT (INCLUDING TRUSTEES' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

Statement of Directors' responsibilities

The directors, who also act as trustees for the charitable activities, are responsible for preparing the Directors' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the directors are required to:

-select suitable accounting policies and then apply them consistently;

-observe the methods and principles in the Charities SORP;

-make judgements and estimates that are reasonable and prudent;

-state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts; and

-prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' r eport was approved by the Board of Trustees.

Mr P Baillie
Mr S J L Phillips
Dated: 20 November 2025
Dated:20 November 2025
SOMME NURSING HOME
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF SOMME NURSING HOME
- 5 -

Opinion

We have audited the financial statements of Somme Nursing Home (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the trustees' r eport for the financial year for which the financial statements are prepared, which includes the d irectors' r eport prepared for the purposes of company law, is consistent with the financial statements; and

-

the d irectors' r eport included within the trustees' r eport has been prepared in accordance with applicable legal requirements.

SOMME NURSING HOME
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SOMME NURSING HOME
- 6 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the d irectors' r eport included within the trustees' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of directors' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit; or

-

the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.

Responsibilities of Trustees

As explained more fully in the s tatement of trustees' r esponsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charit y.

Our approach was as follows:

- We obtained an understanding of the legal and regulatory requirements applicable to the charitable company and considered that the most significant are the Companies Act 2006, the Charities Act 20 08, the Charity SORP, and UK financial reporting standards as issued by the Financial Reporting Council

- We obtained an understanding of how the charit y complies with these requirements by discussions with management and those charged with governance.

- We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

SOMME NURSING HOME
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SOMME NURSING HOME
- 7 -

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the charit y's internal control.

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

- Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charit y's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charit y's to cease to continue as a going concern.

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity's members, as a body, in accordance with section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Dr R I Peters Gallagher OBE FCA (Senior Statutory Auditor)
for and on behalf of Moore (N.I.) LLP
20 November 2025
Chartered Accountants
Statutory Auditor
4th Floor Donegall House
7 Donegall Square North
Belfast
BT1 5GB
SOMME NURSING HOME
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
Notes
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Income and endowments from:

Grants received

3
33,576
-
33,576
20,424
-
20,424
Charitable activities
2
2,561,190
-
2,561,190
2,418,163
-
2,418,163
Other income
4
10,000
-
10,000
10,000
-
10,000
Total income
2,604,766
-
2,604,766
2,448,587
-
2,448,587
Expenditure on:
Charitable activities
5
2,657,824
165,173
2,822,997
2,394,845
125,348
2,520,193
Net expenditure for the year/
Net movement in funds
(53,058)
(165,173)
(218,231)
53,742
(125,348)
(71,606)
Fund balances at 1 April 2024
73,567
1,193,585
1,267,152
19,825
1,318,933
1,338,758
Fund balances at 31 March 2025
20,509
1,028,412
1,048,921
73,567
1,193,585
1,267,152

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
SOMME NURSING HOME
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
1,056,581
1,179,016
Current assets
Debtors
12
66,750
56,977
Cash at bank and in hand
44,537
167,663
111,287
224,640
Creditors: amounts falling due within one year
14
(118,947)
(136,504)
Net current (liabilities)/assets
(7,660)
88,136
Total assets less current liabilities
1,048,921
1,267,152
Income funds
Restricted funds
15
1,028,412
1,193,585
Unrestricted funds
20,509
73,567
1,048,921
1,267,152

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 20 November 2025
Mr P Baillie
Mr S J L Phillips
Company Registration No. NI068709
SOMME NURSING HOME
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
20
(100,792)
55,600
Investing activities
Purchase of tangible fixed assets
(24,054)
(68,580)
Net cash used in investing activities
(24,054)
(68,580)
Net cash used in financing activities
-
-
Net decrease in cash and cash equivalents
(124,846)
(12,980)
Cash and cash equivalents at beginning of year
167,663
180,643
Cash and cash equivalents at end of year
42,817
167,663
Relating to:
Cash at bank and in hand
44,537
167,663
Bank overdrafts included in creditors payable within one year
(1,720)
-
SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
1
Accounting policies
Charity information

Somme Nursing Home is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 4th Floor Donegall House, 7 Donegall Square North, Belfast, BT1 5GB.

1.1
Accounting convention

The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

The trustees' consider that in preparing the financial statements they have taken into account all information that could reasonably be expected to be available. At the 31st March 2025 Somme Nursing Home now have an unrestricted surplus £20,509 compared to £73,567 in the prior year. The trustees' have been proactive in trying to increase the surplus, with implementation of cost cutting measures and retention of staff. Somme Nursing Home Limited continues to rely on the support of Somme Nursing Home Holdings Limited which has £2.37m in unrestricted reserves. As a result the trustees' believe it is appropriate to prepare the financial statements on the going concern basis.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 12 -
1.5
Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised on an accruals basis as a liability is incurred. Funding provided through contractual agreements and performance related grants is recognised as goods or services are supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being unavoidable.

Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Governance costs include those incurred in the governance of its assets and are primarily associated with constitutional and statutory requirements.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating office property costs by floor areas, management and human resources costs by the number of staff, and finance and IT costs by work done.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
20% straight line
Short leasehold property
4% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 13 -
1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
2
Charitable activities
2025
2024
£
£

Donations and legacies

7,921
37,120

Income from nursing services

2,553,269
2,381,043
2,561,190
2,418,163
3

Grants received

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£

Armed forces covenant fund

33,576
20,424
Specific grant for VASP project ( Veterans Advice-line for Statutory Professionals).
4
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
10,000
10,000

Income received for management services provided to Somme Holdings Ltd

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 15 -
5
Charitable activities

Restricted

Unrestricted

Total
2025
Total
2024
2025
2025
£
£
£
£
Staff costs
-
2,065,949
2,065,949
1,771,772
Depreciation and impairment
100,912
45,577
146,489
140,137

Recruitment

-
2,024
2,024
2,424

Catering and laundry

-
172,497
172,497
146,649

Printing, postage and stationery

-
5,704
5,704
6,377

Telephone

-
6,036
6,036
7,887

Computer costs

-
13,278
13,278
11,596

Bank charges

-
1,559
1,559
1,557

Staff training and uniforms

-
8,696
8,696
5,500

Medical support

-
36,458
36,458
41,336

Establishment costs

-
220,382
220,382
298,018

VASP expenses

64,261
-
64,261
23,451

Residents sundries

-
4,730
4,730
13,691

Sundry expenses

-
761
761
1,504
165,173
2,583,651
2,748,824
2,471,899
Share of support costs (see note 6)
-
48,661
48,661
35,627
Share of governance costs (see note 6)
-
25,512
25,512
12,667
165,173
2,657,824
2,822,997
2,520,193
Analysis by fund
Unrestricted funds
-
2,657,824
2,657,824
2,394,845
Restricted funds
165,173
-
165,173
125,348
165,173
2,657,824
2,822,997
2,520,193
For the year ended 31 March 2024
Unrestricted funds
-
2,394,845
2,394,845
Restricted funds
125,348
-
125,348
125,348
2,394,845
2,520,193
SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 16 -
6
Support costs allocated to activities
2025
2024
£
£
Staff costs
48,661
35,626
Governance costs
25,512
12,668
74,173
48,294
Analysed between:
Charitable activites
74,173
48,294
2025
2024
Governance costs comprise:
£
£
Audit fees
9,240
8,800
Legal and professional
16,272
3,868
25,512
12,668
7
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
9,240
8,800
Depreciation of owned tangible fixed assets
146,489
140,137
8
Trustees

None of the Trustees (or any persons connected with them) received any remuneration, benefits or expenses from the charity during the year.

9
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 17 -
10
Employees
Number of employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Nursing staff
85
76
Administration staff
4
4
89
80
Employment costs
2025
2024
£
£
Wages and salaries
1,875,715
1,609,875
Social security costs
157,641
129,843
Pension costs
81,254
67,680
2,114,610
1,807,398

Key management personnel were paid £195,523 (2024 - £176,300).There were no employees whose annual remuneration was £60,000 or more. This team is made up of the executive director, nurse manager, business support manager and assistant nurse manager.
11
Tangible fixed assets
Fixtures, fittings & equipment
Short leasehold property
Total
£
£
£
Cost
At 1 April 2024
663,116
2,500,000
3,163,116
Additions
24,055
-
24,055
At 31 March 2025
687,171
2,500,000
3,187,171
Depreciation and impairment
At 1 April 2024
484,101
1,500,000
1,984,101
Depreciation charged in the year
46,489
100,000
146,489
At 31 March 2025
530,590
1,600,000
2,130,590
Carrying amount
At 31 March 2025
156,581
900,000
1,056,581
At 31 March 2024
179,016
1,000,000
1,179,016
SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -
12
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
50,566
45,210
Other debtors
15,279
10,425
Prepayments and accrued income
905
1,342
66,750
56,977
13
Loans and overdrafts
2025
2024
£
£
Bank overdrafts
1,720
-
Payable within one year
1,720
-

14
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank overdrafts
13
1,720
-
Other taxation and social security
34,844
27,027
Trade creditors
44,685
75,668
Other creditors
8,124
6,474
Accruals and deferred income
29,574
27,335
118,947
136,504
15
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 April 2024
Resources expended
At 31 March 2025
£
£
£
1,193,585
(165,173)
1,028,412
SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15
Restricted funds
(Continued)
- 19 -
Previous year:
At 1 April 2023
Resources expended
At 31 March 2024
£
£
£
1,318,933
(125,348)
1,193,585
16
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations, grants and care home fees which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
General funds
73,567
2,604,766
(2,657,824)
20,509
Previous year:
At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
General funds
19,825
2,448,587
(2,394,845)
73,567
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
28,169
1,028,412
1,056,581
Current assets/(liabilities)
(7,660)
-
(7,660)
20,509
1,028,412
1,048,921
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
(5,642)
1,184,658
1,179,016
Current assets/(liabilities)
79,209
8,927
88,136
73,567
1,193,585
1,267,152
SOMME NURSING HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
18
Related party transactions

The company maintains an intercompany balance with Somme Nursing Home Holdings Ltd, a company incorporated in Northern Ireland and sharing common directors. At the balance sheet date the balance due from Somme Nursing Home Holdings amounted to £15,279 (2024 - £10,425) and is included in other debtors. During the year a donation of £Nil (2024 - Nil) was paid to Somme Nursing Home from Somme Nursing Home Holdings.

Somme Nursing Home Holdings Ltd is considered to be the persons with significant control.

19
Analysis of changes in net funds

The charity had no material debt during the year.

20
Cash generated from operations
2025
2024
£
£
Deficit for the year
(218,231)
(71,606)
Adjustments for:
Depreciation and impairment of tangible fixed assets
146,489
140,137
Movements in working capital:
(Increase) in debtors
(9,773)
(28,530)
(Decrease)/increase in creditors
(19,277)
15,599
Cash (absorbed by)/generated from operations
(100,792)
55,600
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